07-September 2010 Financial Report
CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date: Originating Department: Presented By: Agenda Item No.:
10/18/10
Council Date: Finance Gene Anderson 7.
10/25/10
RECOMMENDED MOTION:
Not an action item.
POLICY ISSUES):
Fiscal oversight.
Section 69 (3) of the Paris City Charter requires the Finance Director to submit to the Council through
the City Manager a monthly statement of all receipts and disbursements. The attached report meets that
requirement.
BOARD/COMMISSION RECOMMENDATION:
EXHIBITS:
September 2010 Financial Report
ACTION: BUDGET INFO:
® Financial Report ® Minute Order Expense $N/A
❑ Department Report ❑ Resolution Budgeted Amt. $N/A
❑ Presentation ❑ Ordinance YTD Actual $N/A
❑ Public Hearing ❑ Other Acct. Name N/A
Acct. Number N/A
FISCAL NOTES:
REVIEWED AND APPROVED BY:
® Administration ® City Clerk ❑ Community Development ❑ EMS/IT ® Finance ❑ Fire
❑ Municipal Court ® Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris d oa3 Revised 2/04/08
City of Paris
September 2010 Financial Report Comments
Net to Date Comparison of Revenues:
1. Overall tax collections (current taxes, delinquent taxes, penalties & interest, plus attorney fees) are
0.62% less than last year's collections. Current property tax collections (O&M share) are down .89%
or $55,894 compared to last year but this amount is less than the expected drop which was caused
by the senior tax freeze shifting more of the tax rate to the debt portion of the rate and less to the
0&M portion of the rate. As a percentage of the tax roll levied, we finished at 97.73% collection vs.
98.02% last year.
2. Sales tax collections are 8.50% below last year's collections at the end of the fiscal year but is .08%
above the 2009-10 budgeted amount.
3. Hotel occupancy taxes are 7.53% below last year. At the end of September, all hotels were current
on their payments except for La Quinta which owes penalty and interest on their delinquent 2nd
quarter tax payment. They have paid the actual 2nd tax. The next due date for occupancy taxes is
October 31St
4. Franchise taxes are down 3.23% primarily due to lower quarterly remittances from Atmos Energy.
Information provided by Atmos indicates that the drop is due to a combination of much lower
natural gas prices and slightly lower sales volume. TXU Energy payments are also lower this year.
This has been partially offset by increased payment from Suddenlink.
5. Permit fees are down $82,971 compared to last year. This is mainly due to the large permit issued
to PISD last year.
6. Municipal Court fines and related fees are down 8.80% for the year.
7. Hanger lease payments and interest earnings are down $85,930 compared to last year but this is
due to almost entirely to lower interest income caused by low rates and a smaller fund balance.
8. EMS fees are down .77% from last year.
9. Miscellaneous collections are up 28.65% and this is primarily due to the TML equity return to the
City related to general liability and worker's compensation insurance. Because it is a non-profit
insurance pool, TML periodically refunds member cities any excess reserves built up over time. The
City also received a $38,803 refund from CAPP brought about by reduced ancillary service charges
set by ERCOT. In addition there was a TXDOT reimbursement of routine airport maintenance at Cox
Field.
10. Total General Fund revenues are 3.77% below last year's receipts due to the lower gas and electric
franchise payments plus lower sales tax receipts. General Fund revenues equaled 99.05% of the
budget at the end of the fiscal year.
11. Total General Fund expenditures ended .16% above last year. General Fund expenditures for the
year equaled 95.53% of budget.
12. Water revenue was up 1.30% while sewer revenue was down 3.15% for the year. Miscellaneous
revenues were up because there have not been any major account charge offs this year.
13. Total Water & Sewer Water revenue was down .41% from last year. Water & Sewer revenues for
the year equal 99.44% of budget.
14. Total non-debt Water & Sewer expenses are 7.42% lower than last year and amount to 90.26% of
the current budget not including the debt appropriations of $3,954,125 and debt payments of
$3,254,372 made to date. Total Water & Sewer expenditures for the year were 87.89% of budget if
you include the appropriations and payments for debt.
c) oa -t -
Departmental Expenditure Summary:
At this point the City is 100.00% through the budget year. The following information is based on the
amended 2009-10 budget. The amended budget did not increase the total budget of any fund but did
reallocate appropriations within the fund. Within the General and Water & Sewer Funds there were 2
departments whose expenditures exceeded their appropriations.
1. Traffic & Lighting-104.26%. The overage amounts to $20,791 and was due to expenditures for
electricity.
2. Waste Water Treatment Plant-102.05%. The overage amounts to $40,777 and was due to electrical
costs.
In the Collegiate Drive related construction fund:
1. $516,424 has been spent for engineering, surveying, and issuance fees which will be reimbursed by
the issuance of certificates of obligation. The bulk of this money went to TxDOT for the City's share
of the portion of road that the State will be working on.
General comments to the City Council:
1. Over 99% of all of the City operational activity takes place in the General Fund or the Water and
Sewer Fund. The other funds are special purpose funds with limited activity and usually with legal
restrictions on what their money can be spent on. For that reason, I normally only comment on the
activity of the General Fund and Water & Sewer Fund. However, if it were needed, I would make
comment on activity in one of the other funds.
2. 1 try to anticipate questions you might have about the report and comment on those points. After
you receive your packet and review the monthly report, if you have questions about the report,
please let the Manager know (or me if you can't reach the Manager) before the Council meeting if
possible in case I have to research the answer to your question. That does not prevent you from
asking the question at the meeting if you wish to make a point, but it does help prevent questions
coming up that I can't answer on the spot and possibly delaying the Council in making a decision.
3. The activity of the Health Department and Paris Economic Development Corporation is reflected in
the monthly report. This is a result of the City performing the bookkeeping functions for both of
these groups. Both groups have their own managing board.
o o as
Net to Date Comparison
7.
September September September
Description 2010 2009 Net to Date
General Fund
Taxes Collected 6,432,827.44 6,473,585.47 (40,758.03)
Sales Tax 5,829,493.93 6,371,259.78 (541,765.85)
Hotel-Motel Tax 476,464.61 515,307.74 (38,843.13)
Franchise Fees 3,133,213.78 3,237,985.95 (104,772.17)
Permits 88,935.11 171,906.31 (82,971.20)
Court Fines 342,755.07 375,829.53 (33,074.46)
Leases & Interest 211,416.11 297,346.82 (85,930.71)
Fees & Copies 13,765.24 18,815.36 (5,050.12)
Lamar County Fire 150.00 1,800.00 (1,650.00)
Sanitation Fees 1,335,953.99 1,307,464.11 28,489.88
EMS Fees 2,401,438.07 2,420,130.53 (18,692.46)
Mixed Beverage Tax 57,806.50 62,513.47 (4,706.97)
Miscellaneous Fees 322,936.06 251,017.33 71,918.73
Water & Sewer Transfer 750,000.00 750,000.00 -
Summer Programs 127,438.87 114,100.37 13,338.50
General Fund Total Revenues 21,524,594.78 22,369,062.77 (844,467.99)
General Fund Total Expenditures 20,727,105.89 20,693,178.01 33,927.88
Net to Date 797,488.89 1,675,884.76 (878,395.87)
PEDC Fund
Sales Tax 1,165,898.73 1,274,251.90 (108,353.17)
Interest Earned 39,426.71 52,737.98 (13,311.27)
Loan Payments 423,533.51 456,000.00 (32,466.49)
PEDC Fund Total Revenues 1,628,858.95 1,782,989.88 (154,130.93)
PEDC Fund Total Expenditures 1,569,440.46 1,238,775.65 330,664.81
Net to Date 59,418.49 544,214.23 (484,795.74)
Water & Sewer Fund
Sewer 5,125,002.13 5,292,177.17 (167,175.04)
Water 7,992,567.64 7,889,725.43 102,842.21
City of Irving 89,058.26 (89,058.26)
Interest Earned 64,121.08 71,294.04 (7,172.96)
Miscellaneous 442,186.41 337,723.53 104,462.88
W&S Fund Total Revenues 13,623,877.26 13,679,978.43 (56,101.17)
W&S Fund Total Expenditures 8,432,678.21 9,108,886.09 (676,207.88)
Net to Date 5,191,199.05 4,571,092.34 620,106.71
September Department Expenditure Summary 1 o o r~(D 10/18/2010
Net to Date Comparison
ash
September September September
Description 2010 2009 Net to Date
Capital Projects Fund
Interest Earned 9,736.06 11,348.48 (1,612.42)
Auction Proceeds
Capital Projects Fund Revenues 9,736.06 11,348.48 (1,612.42)
Capital Projects Fund Expenditures 2,227,042.08 1,426,141.49 800,900.59
Net to Date (2,217,306.02) (1,414,793.01) (802,513.01)
WW&SS Rev Bond 2000 Construction
Interest Earned 14,150.91 19,976.75 (5,825.84)
WW&SS Rev Bond 2000 Const Revenues 14,150.91 19,976.75 (5,825.84)
WW&SS Rev Bond 2000 Const Fund Expenditures
Net to Date 14,150.91 19,976.75 (5,825.84)
Equipment Replacement Fund
Interest Earned 31,861.28 (1,893.92) 33,755.20
Auction Proceeds 33,124.93 - 33,124.93
Equipment Replacement Fund Revenues 64,986.21 (1,893.92) 66,880.13
Equipment Replacement Fund Expenditures
Net to Date 64,986.21 (1,893.92) 66,880.13
CO 2010 Construction Fund
Interest Earned 21,091.57 - 21,091.57
Bond Proceeds 2,965,973.46 - (2,965,973.46)
CO 2010 Construction Fund Revenues 2,987,065.03 - (2,944,881.89)
CO 2010 Construction Fund Expenditures 516,424.46 - 516,424.46
Net to Date 2,470,640.57 - 2,470,640.57
Special Funds
Special Funds 20,202.18 65,282.54 (45,080.36)
Interest Earned 216.34 435.25 (218.91)
Special Revenue Funds Revenue 20,418.52 65,717.79 (45,299.27)
Special Revenue Funds Expenditures 28,905.81 64,696.95 (35,791.14)
Net to Date (8,487.29) 1,020.84 (9,508.13)
Child Safety Fund
Interest Earned 139.12 174.56 (35.44)
Donations 13,553.08 19,406.50 (5,853.42)
Child Safety Fund Revenues 13,692.20 19,581.06 (5,888.86)
Child Safety Fund Expenditures 13,771.34 11,345.24 2,426.10
Net to Date (79.14) 8,235.82 (8,314.96)
September Department Expenditure Summary 2 10/18/2010
Net to Date Comparison
[Mob
September September September
Description 2010 2009 Net to Date
Health Department
Interest Earned 14.71 210.57 (195.86)
Fees & Grants 929,541.20 1,026,047.15 (96,505.95)
Health Department Fund Revenues 929,555.91 1,026,257.72 (96,701.81)
Health Department Fund Expenditures 943,910.03 902,235.43 41,674.60
Net to Date (14,354.12) 124,022.29 (138,376.41)
Grant Fund
Grants 1,700,893.84 897,206.39 803,687.45
Interest Earned 17.00 30.41 (13.41)
Grant Fund Revenues 1,700,910.84 897,236.80 803,674.04
Grant Fund Expenditures 1,877,782.37 822,364.03 1,055,418.34
Net to Date (176,871.53) 74,872.77 (251,744.30)
Water Contract Fund
Interest Earned 21,549.79 21,549.79
Deposits Billed 34.50 34.50
Water Contract Fund Revenue 21,584.29 21,584.29
Water Contract Fund Expenditures
Net to Date 21,584.29 21,584.29
Community Development Block Grant
Interest Earned and Fees 5,296.23 4,638.25 736.03
Grants
Community Dvl Block Grant Fd Revenues 5,296.23 4,638.25 736.03
Community Dvl Block Grant I'd Expenditures 2,950.00 1,800.00 1,800.00
Net to Date 2,346.23 2,838.25 (1,063.97)
Home Buyers Assistance 2009
Grants 62,000.00 10,000.00 52,000.00
Home Buyers Assistance 2009 Revenues 62,000.00 62,000.00
Home Buyers Assistance 2009 Expenditures 43,650.00 30,850.00 12,800.00
Net to Date 18,350.00 (49,200.00)
Texas Department of Community Affairs
Interest Earned 814.56 814.56
OCC Payments 15,000.00 15,000.00
TX Dept of Community Affairs Revenues 15,814.56 15,814.56
TX Dept of community Affairs Expenditures 18,845.00 18,845.00
Net to Date (3,030.44)1 1 (3,030.44)
~
September Department Expenditure Summary 3 ~ 10/18/2010
Net to Date Comparison
7.
September September September
Description 2010 2009 Net to Date
Municipal Court Tech Fee
Municipal Court Tech Fee 6,267.68 6,267.68
Interest Earned 159.01
Municipal Court Tech Fee Revenue 6,426.69 6,426.69
Municipal Court Tech Fee Expenditures
Net to Date 6,426.69 6,426.69
Municipal Court Security Fee
Court Security Fee 4,806.98 4,806.98
Interest Earned 232.90
Municipal Court Security Fee Revenues 5,039.88 5,039.88
Municipal Court Security Fee Expenditures
Net to Date 5,039.88 5,039.88
Municipal Court Child Safety Fee
Child Safety Fee 309.21 309.21
Interest Earned 57.19
Municipal Court Child Safety Fee Revenues 366.40 366.40
Municipal Court Child Safety Fee Expenditures
Net to Date 366.40 (366.40)
Municipal Court Time Pay Fee
Time Payment Fee 771.09 771.09
Interest Earned 18.12
Municipal Court Time Pay Fee Revenues 789.21 789.21
Municipal Court Time Pay Fee Expenditures
Net to Date 789.21 789.21
Judicial Fofreiture Fee
Judicial Forfeiture Fee 25,011.41 25,011.41
Interest Earned 61.68
Police Judicial Forfeiture 25,073.09 25,073.09
Police Judicial Forfeiture Expenditures
Net to Date 25,073.09 25,073.09
Tax & Rev CO 2000 Const Fund
Interest Earned 440.51 855.34 (414.83)
Tax & Rev CO 2000 Const Fund Revenues 440.51 855.34 (414.83)
Tax & Rev CO 2000 Const Fund Expenditures 18,384.30
Net to Date (17,943.79) 855.34 (18,799.13)
September Department Expenditure Summary 4 10/18/2010
~
Net to Date Comparison
emb
September September September
Description 2010 2009 Net to Date
CO Series 2002 Construction Fd
Interest Earned 11.40 13.84 (2.44)
CO Series 2002 Construction Fd Revenues 11.40 13.84 (2.44)
CO Series 2002 Construction I'd Expenditures
Net to Date 11.40 13.84 (2.44)
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003 75,000.00 495,000.00 (420,000.00)
Interest Earned 61,019.30 71,305.38 (10,286.08)
Revenue Bonds Sinking Funds Revenues 136,019.30 566,305.38 (430,286.08)
Revenue Bonds Sinking Funds Expenditures 3,254,372.53 4,030,202.73 (775,830.20)
Net to Date (3,118,353.23) (3,463,897.35) 345,544.12
Tax & Rev CO 2000 I&S Fund
Tax & Rev COs 2000 I&S 505,247.55 494,260.03 10,987.52
Interest Earned 206.81 935.10 (728.29)
Tax & Rev CO 2000 I&S Fund Revenues 505,454.36 495,195.13 10,259.23
Tax & Rev CO 2000 I&S Fund Expenditures 568,196.35 506,392.51 61,803.84
Net to Date (62,741.99) (11,197.38) (51,544.61)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 470,027.24 429,973.44 40,053.80
Interest Earned 2,079.52 2,079.52
Tax & Rev CO 2002 I&S Fund Revenues 472,106.76 429,973.44 42,133.32
Tax & Rev CO 2002 I&S Fund Expenditures 445,361.00 440,849.50 4,511.50
Net to Date 26,745.76 (10,876.06) 37,621.82
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 415,732.88 385,064.52 30,668.36
Interest Earned 2,278.75 2,883.06 (604.31)
2003 GO Refunding Bonds Revenues 418,011.63 387,947.58 30,064.05
2003 GO Refunding Bonds Expenditures 441,757.50 319,500.00 122,257.50
Net to Date (23,745.87) 68,447.58 (92,193.45)
September Department Expenditure Summary 5 10/18/2010
Net to Date Comparison
Umb
September September September
Description 2010 2009 Net to Date
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2003 I&S 26,017.37 26,017.37
Interest Earned 4,239.11 4,239.11
2010 GO/W&S Refunding Bonds Revenues 30,256.48 - 30,256.48
2010 GO/W&S Refunding Bonds Expenditures - - -
Net to Date 30,256.48 - 30,256.48
Library Memorial Fund
Interest Earned 348.21 458.87 (110.66)
Memorial Donations 14,101.44 5,431.25 8,670.19
Library Memorial Fund Revenues 14,449.65 5,890.12 8,559.53
Library Memorial Fund Expenditures 12,957.89 11,975.40 982.49
Net to Date 1,491.76 (6,085.28) 7,577.04
Library Expendable Fund
Interest Earned 719.82 1,015.82 (296.00)
Donations
Library Expendable Fund Revenues 719.82 1,015.82 (296.00)
LibraryExpendable Fund Expenditures - -
Net to Date 719.82 1,015.82 (296.00)
Library Permanent Fund
Interest Earned 2.65 3.19 (0.54)
Donations
Library Permanent Fund Revenues 2.65 3.19 (0.54)
Library Permanent Fund Expenditures
Net to Date 2.65 3.19 (0.54)
September Department Expenditure Summary 6 003 10/18/2010
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