08-October 2010 Financial ReportCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
11/16/10
Council Date:
Finance
Gene Anderson
8.
11 /22/ 10
RECOMMENDED MOTION:
Not an action item.
POLICY ISSUE(S):
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: '
October 2010 Financial Report
ACTION:
BUDGET INFO:
~ Financial Report ~ Minute Order
Expense
$N/A
❑ Department Report ❑ Resolution
Budgeted Amt.
$N/A
❑ Presentation ❑ Ordinance
y'I'D Actual
$N/A
❑ Public Hearing ❑ Other
Acct. Name
N/A
Acct. Number
N/A
FISCAL NOTES:
REVIEWED AND APPROVED BY:
~ Administration E City Clerk ❑ Community Development ❑ EMS/IT M Finance ❑ Fire
❑ Municipal Court Z Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris Revised 2/04/08
15
City of Paris
October 2010 Financial Report Comments
Net to Date Comparison of Revenues:
1. The large difference in tax collections from last October and this October is not a collection issue
but a timing issue of when those collections were forwarded to the City by the appraisal district.
Collections made on the last few days of the month may not be transferred to the City until the
following month. This October, the last day of the month was on Sunday. This required the LCAD
to accept October payments through November 1St. The LCAD October 2010 collection report
indicates that $207,324 in overall City tax collections were made in October 2010. The
comparable number from the October 2009 LCAD report is $203,433. In the heavy collection
months of October, November, December, and January this type of distortion can easily occur.
2. Sales taxes are up a modest 2.01% ($9,222) over last year.
3. Hotel occupancy taxes are down 12.21%. La Quinta and Ramada Inn are delinquent in taxes for
the quarter ending September 30, 2010. La Quinta also owes a penalty from the quarter ending
6-30-2010. Both hotels have been sent demand for payment letters.
4. Franchise fees are down 25.28% ($16,149). This difference is connected to the timing of
payments from both TXU Energy and the Solid Waste Street Use Fees.
5. The bulk of the decrease in interest and lease revenue is on the interest side. The annual tower
rental payment from Suddenlink accounts for the balance of the difference. The tower rental
was received in October but credited to the wrong account. Correction was made in November.
6. Regarding the Fire Department related revenue, the County discontinued their $150 monthly
($1800 annually) support payments last year after making a single payment. The County had
made such payments to the City for fire protection services provided to County residents living
inside the City limits. They make similar payments to rural fire departments. These payments
have been made for well over 30 years. The only explanation given for stopping the payments
was that there was no legal requirement to make them.
7. Sanitation fees are up 12.72% ($13,803). This reflects the rate change approved by the Council
last July.
8. EMS fees were unusually strong posting a 14.03%jump from last year.
9. Miscellaneous fees/revenues are unpredictable in nature and amount but do occur each year.
Variances from one year to the next are not unusual. The primary difference in this month's
report was caused by the fact that in October 2009 the City received reimbursement from the
State for repairs made at the airport. Those repairs had been made in a previous fiscal year.
10. Total General Fund revenues are 8.42% below last year due to slow transfer of collections from
the LCAD. General Fund revenues to date are 5.5% of the budget while the City is 8.33% through
the budget year.
11. Total General Fund expenditures are 15.37% less than last year for this month. General Fund
expenditures to date equal 6.64% of budget with the City being 8.33% through the budget year.
- - 1_ U
12. Sewer revenue is down slightly (3.1%) compared to last October due in part to reduced flow and
load from Sara Lee. Water revenue is up 15.30% for the month as the City was still benefiting
from a dryer summer. October billings are based on September consumption. Total Water &
Sewer revenues are 8.39% above last year and equal 9.00% of budget just above the 8.33%
budget to date percentage.
Departmental Expenditure Summary:
At this point the City is one month or 8.33% through the budget year. It is important to remember that
expenditures do not occur equally throughout the year. For example, capital expenditures and
association memberships are one time expenditures that if made early in the fiscal year can produce a
distorted expenditure percentage. Within the General and Water & Sewer Funds there are three
departments whose expenditures are over 8.33% at this time.
1. City Council-10.57%. The overage amounts to $2,496 and consists mainly of association
memberships, general liability insurance (paid quarterly), and expenditures related to codifying
City ordinances.
2. City Clerk-9.02%. The overage amounts to $1,100 and consists mainly of personnel costs
charged to that department that should have been charged to Community Development. This
was corrected in November.
3. Library-9.02%. The overage amounts to $4,350 and consists mainly of liability insurance (paid
quarterly) and equipment maintenance agreements.
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. I 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.
. 1.7
Net to Date Comparison
Mob
Description
October
2010
October
2009
October
Net to Date
General Fund
Taxes Collected
39,013.06
133,181.77
(94,168.71)
Sales Tax
465,803.68
456,580.82
9,222.86
Hotel-Motel Tax
105,316.84
119,977.58
(14,660.74)
Franchise Fees
47,733.96
63,883.88
(16,149.92)
Permits
6,947.25
3,281.95
3,665.30
Court Fines
29,510.85
28,565.65
945.20
Leases & Interest
6,595.25
22,601.17
(16,005.92)
Fees & Copies
1,172.43
1,290.60
(118.17)
Lamar County Fire
150.00
(150.00)
Sanitation Fees
122,309.58
1081506.34
13,803.24
EMS Fees
251,932.97
220,930.66
31,002.31
Mixed Beverage Tax
14,470.99
14,027.44
443.55
Miscellaneous Fees
8,264.13
32,716.41
(24,452.28)
Water & Sewer Transfer
62,500.00
62,500.00
-
Summer Programs
900.00
1,216.65
(316.65)
General Fund Total Revenues
1,162,470.99
1,269,410.92
(106,939.93)
General Fund Total Expenditures
1,402,601.36
1,657,337.75
(254,736.39)
Net to Date
(240,130.37)
(387,926.83)
147,796.46
PEDCFund
Sales Tax
93,160.73
91,316.16
1,844.57
Interest Earned
718.09
51150.96
(4,432.87)
Loan Payments
57,022.34
38,000.00
19,022.34
PEDC Fund Total Revenues
150,901.16
134,467.12
16,434.04
PEDC Fund Total Expenditures
105,797.67
70,773.19
35,024.48
Net to Date
45,103.49
631693.93
(18,590.44)
Water & Sewer Fund
Sewer
420,924.61
434,685.94
(13,761.33)
Water
745,518.40
646,536.41
98,981.99
Interest Earned
-
1,586.91
(1,586.91)
Miscellaneous
45,604.51
35,394.67
10,209.84
W&S Fund Total Revenues
1,212,047.52
1,118,203.93
93,843.59
W&S Fund Total Expenditures
463,118.03
485,623.97
(22,505.94)
Net to Date
748,929.49
632,579.96
116,349.53
October Department Expenditure Summary 1 1.8 11/9/2010
Net to Date Comparison
umb
Description
October
2010
October
2009
October
Net to Date
Capital Projects Fund
Interest Earned
-
-
Auction Proceeds
Capital Projects Fund Revenues
-
-
-
Capital Projects Fund Expenditures
13,226.08
23,994.71
(10,768.63)
Net to Date
(13,226.08)
(23,994.71)
10,768.63
WW&SS Rev Bond 2000 Construction
Interest Earned
-
WW&SS Rev Bond 2000 Const Revenues
-
-
-
WW&SS Rev Bond 2000 Const Fund Expenditures
Net to Date
-
-
"
Equipment Replacement Fund
Interest Earned
28,169.32
(28,169.32)
Auction Proceeds
-
-
Equipment Replacement Fund Revenues
-
28,169.32
(28,169.32)
Equipment Replacement Fund Expenditures
Net to Date
-
28,169.32
(28,169.32)
CO 2010 Construction Fund
Interest Earned
-
-
Bond Proceeds
-
CO 2010 Construction Fund Revenues
-
-
-
CO 2010 Construction Fund Expenditures
72.00
-
72.00
Net to Date
(72.00)
-
(72.00)
Special Funds
Special Funds
3,714.97
(3,714.97)
Interest Earned
-
-
Special Revenue Funds Revenue
-
3,714.97
(3,714.97)
Special Revenue Funds Expenditures
-
1,169.67
(1,169.67)
Net to Date
-
2,545.30
(2,545.30)
Child Safety Fund
Interest Earned
-
"
Donations
-
-
-
Child Safety Fund Revenues
-
'
-
Child Safety Fund Expenditures
-
408.52
(408.52)
Net to Date
-
(408.52)
408.52
October Department Expenditure Summary 2 1.9 11/9/2010
_ ~
Net to Date Comparison
emb
Description
October
2010
October
2009
October
Net to Date
Health Department
Interest Earned
-
Fees & Grants
122,028.84
104,747.18
17,281.66
Health Department Fund Revenues
122,028.84
104,747.18
17,281.66
Health Department Fund Expenditures
72,310.50
83,661.71
(11,351.21)
Net to Date
49,718.34
21,085.47
28,632.87
Grant Fund
Grants
135,030.20
96,640.54
38,389.66
Interest Earned
-
-
-
Grant Fund Revenues
135,030.20
96,640.54
38,389.66
Grant Fund Expenditures
85,471.34
172,644.75
(87,173.41)
Net to Date
49,558.86
(76,004.21)
125,563.07
Water Contract Fund
Interest Earned
2,005.48
(2,005.48)
Deposits Billed
(50.00)
34.50
(84.50)
Water Contract Fund Revenue
(50.00)
2,039.98
(2,089.98)
Water Contract Fund Expenditures
Net to Date
(50.00)
2,039.98
(2,089.98)
Community Development Block Grant
Interest Earned and Fees
307.92
329.52
736.03
Grants
Community Dvl Block Grant Fd Revenues
307.92
329.52
736.03
Community Dvl Block Grant Fd Expenditures
-
-
Net to Date
307.92
329.52
736.03
Home Buyers Assistance 2009
Grants
-
101000.00
(10,000.00)
Home Buyers Assistance 2009 Revenues
-
10,000.00
(10,000.00)
Home Buyers Assistance 2009 Expenditures
-
10,000.00
(10,000.00)
Net to Date
-
-
'
Texas Department of Community Affairs
Interest Earned
-
OCC Payments
-
TX Dept of Community Affairs Revenues
-
-
TX Dept of community Affairs Expenditures
1,253.00
-
1,253.00
Net to Date
(1,253.00)
(1,253.00)
October Department Expenditure Summary 3 Y 20 11/9/2010
Net to Date Comparison
cixb
Description
October
2010
October
2009
October
Net to Date
Municipal Court Tech Fee
Municipal Court Tech Fee
1,228.42
1,228.42
Interest Earned
Municipal Court Tech Fee Revenue
1,228.42
1,228.42
Municipal Court Tech Fee Expenditures
Net to Date
1,228.42
1,228.42
Municipal Court Security Fee
Court Security Fee
921.30
921.30
Interest Earned
Municipal Court Security Fee Revenues
921.30
921.30
Municipal Court Security Fee Expenditures
Net to Date
921.30
921.30
Municipal Court Child Safety Fee
Child Safety Fee
96.49
96.49
Interest Earned
Municipal Court Child Safety Fee Revenues
96.49
96.49
Municipal Court Child Safety Fee Expenditures
Net to Date
96.49
(96.49)
Municipal Court Time Pay Fee
Time Payment Fee
161.76
161.76
Interest Earned
Municipal Court Time Pay Fee Revenues
161.76
161.76
Municipal Court Time Pay Fee Expenditures
Net to Date
161.76
161.76
ludicial Fofreiture Fee
Judicial Forfeiture Fee
507.00
507.00
Interest Earned
Police Judicial Forfeiture
507.00
507.00
Police Judicial Forfeiture Expenditures
Net to Date
507.00
507.00
Tax & Rev CO 2000 Const Fund
Interest Earned
Tax & Rev CO 2000 Const Fund Revenues
-
-
-
Tax & Rev CO 2000 Const Fund Expenditures
-
Net to Date
-
-
-
October Department Expenditure Summary 4 21 11/9/2010
' _
Net to Date Comparison
orb
Description
October
2010
October
2009
October
Net to Date
CO Series 2002 Construction Fd
Interest Earned
CO Series 2002 Construction Fd Revenues
-
-
-
CO Series 2002 Construction Fd Expenditures
Net to Date
-
-
-
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S
844.89
844.89
Interest Earned
-
2010 GO/W&S Refunding Bonds Revenues
844.89
-
844.89
2010 GO/W&S Refunding Bonds Expenditures
-
Net to Date
844.89
-
844.89
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003
25,000.00
(25,000.00)
Interest Earned
4,990.43
(4,990.43)
Revenue Bonds Sinking Funds Revenues
-
29,990.43
(29,990.43)
Revenue Bonds Sinking Funds Expenditures
-
1,000.00
(1,000.00)
Net to Date
-
28,990.43
(28,990.43)
Tax & Rev CO 2000 I&S Fund
Tax & Rev COs 2000 I&S
10,597.30
(10,597.30)
Interest Earned
'
Tax & Rev CO 2000 I&S Fund Revenues
-
10,597.30
(10,597.30)
Tax & Rev CO 2000 I&S Fund Expenditures
-
-
-
Net to Date
-
10,597.30
(10,597.30)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S
2,814.77
9,373.65
(6,558.88)
Interest Earned
•
~
Tax & Rev CO 2002 I&S Fund Revenues
2,814.77
9,373.65
(6,558.88)
Tax & Rev CO 2002 I&S Fund Expenditures
-
-
-
Net to Date
2,814.77
9,373.65
(6,558.88)
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S
2,498.72
8,288.48
(5,789.76)
~Interest Earned
#REF!
#REF!
2003 GO Refunding Bonds Revenues
2,498.72
#REF!
#REF!
2003 GO Refunding Bonds Expenditures
-
300.00
(300.00)
Net to Date
2,498.72
#REF!
#REF!
October Department Expenditure Summary 5 _ 22 11/9/2010
Net to Date Comparison
umt,
Description
October
2010
October
2009
October
Net to Date
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2003 I&S
2,820.15
2,820.15
Interest Earned
-
2010 GO/W&S Refunding Bonds Revenues
2,820.15
-
2,820.15
2010 GO/W&S Refunding Bonds Expenditures
-
-
-
Net to Date
2,820.15
-
2,820.15
Library Memorial Fund
Interest Earned
-
Memorial Donations
516.35
255.00
261.35
Library Memorial Fund Revenues
516.35
255.00
261.35
Library Memorial Fund Expenditures
165.95
570.87
(404.92)
Net to Date
350.40
(315.87)
666.27
Library Expendable Fund
Interest Earned
0.70
0.23
0.47
Donations
Library Expendable Fund Revenues
0.70
0.23
0.47
LibraryExpendable Fund Expenditures
-
-
-
Net to Date
0.70
0.23
0.47
Library Permanent Fund
Interest Earned
-
Donations
Library Permanent Fund Revenues
-
-
-
Library Permanent Fund Expenditures
Net to Date
-
-
-
October Department Expenditure Summary 6 23 11/9/2010
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