07-November 20110 Financial Report
CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date: Originating Department: Presented By: Agenda Item No.:
01/03/2011
Council Date: Finance Gene Anderson 7.
01/10/2011
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:
None
EXHIBITS:
November 2010 Financial Report
ACTION: BUDGET INFO:
® Financial Report ® Minute Order Expense $NA
❑ Department Report ❑ Resolution Budgeted Amt. $NA
❑ Presentation ❑ Ordinance YTD Actual $NA
❑ Public Hearing ❑ Other Acct. Name NA
Acct. Number NA
FISCAL NOTES:
None
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 20 Revised 2/04/08
City of Paris
November 2010 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections are virtually the same as this point last year being only 0.5% behind
November 2009.
2. Sales taxes are up a modest 1.86% ($18,937) over last year.
3. Hotel occupancy taxes are down 18.41%. La Quinta and Ramada Inn were both delinquent in
taxes for the quarter ending September 30, 2010 as of November 30th. La Quinta paid their
delinquent tax and penalty in December, but they still owe the related interest charge. As of
12-17-2010, Ramada Inn was still delinquent for the quarter ending 9-30-2010.
4. Franchise fees are down 65.33% due to payment timing differences. In this case, the difference
is connected to TXU Energy who made their payment in December this year versus November
last year.
5. The decrease in interest and lease revenue is on the interest side. It is normal for the flow of
interest revenue to vary from year to year.
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 12.85%. This reflects the rate change approved by the Council last July.
8. EMS fees are up 6.29%.
9. General Fund 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 to
date is 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 11.96% below last year due to the TXU Energy franchise
payment being received in December instead of November. General Fund revenues to date are
13.54% of the budget while the City is 16.66% through the budget year.
11. Total General Fund expenditures are 5.89% less than last year after two months. General Fund
expenditures to date equal 14.98% of budget with the City being 16.66% through the budget
year.
12. Sewer revenue is down 6.10% compared to last year due in part to reduced flow and load from
Sara Lee. Water revenue is up 17.50% year to date as the City benefited from a dry summer
which caused a longer watering season. Miscellaneous water and sewer revenues are up due to
the $149,484 refund received from the US Corps of Engineers on Pat Mayse Lake. Total Water &
Sewer revenues are 14.4% above last year and equal 18.79% of budget which is above the
16.66% budget to date percentage. Total Water & Sewer expenses are 9.60% below last year at
this point in time.
21
Departmental Expenditure Summary:
At this point the City is one month or 16.66% 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 16.66% at this time.
1. Police-16.74%. The overage amounts to $4,435 and is statistically insignificant in a $5.3 million
dollar budget.
2. Library-16.67%. The overage amounts to $85 and is an insignificant amount.
3. General Expenses. The overage amounts to $64,587 and consists of payment to the non-profit
agencies for the whole year.
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.
22
Net to Date Comparison
MXh
November November November
Description 2010 2009 Net to Date
General Fund
Taxes Collected 544,864.56 547,638.44 (2,773.88)
Sales Tax 1,035,527.26 1,016,589.68 18,937.58
Hotel-Motel Tax 103,435.61 126,783.29 (23,347.68)
Franchise Fees 225,976.98 651,838.27 (425,861.29)
Permits 15,311.07 9,176.77 6,134.30
Court Fines 59,009.57 49,154.92 9,854.65
Leases & Interest 27,319.88 35,499.06 (8,179.18)
Fees & Copies 2,184.69 2,329.10 (144.41)
Lamar County Fire 150.00 (150.00)
Sanitation Fees 245,409.91 217,446.54 27,963.37
EMS Fees 433,986.95 408,272.70 25,714.25
Mixed Beverage Tax 14,470.99 14,027.44 443.55
Miscellaneous Fees 19,816.10 42,453.10 (22,637.00)
Water & Sewer Transfer 125,000.00 125,000.00 -
Summer Programs 6,777.40 1,216.65 5,560.75
General Fund Total Revenues 2,859,090.97 3,247,575.96 (388,484.99)
General Fund Total Expenditures 3,164,348.61 3,362,463.71 (198,115.10)
Net to Date (305,257.64) (114,887.75) (190,369.89)
PEDC Fund
Sales Tax 207,105.44 203,317.93 3,787.51
Interest Earned 1,129.97 5,737.56 (4,607.59)
Loan Payments 57,022.34 76,000.00 (18,977.66)
PEDC Fund Total Revenues 265,257.75 285,055.49 (19,797.74)
PEDC Fund Total Expenditures 151,661.47 107,223.86 44,437.61
Net to Date 113,596.28 177,831.63 (64,235.35)
Water & Sewer Fund
Sewer 828,424.72 882,269.15 (53,844.43)
Water 1,468,507.63 1,249,724.30 218,783.33
Interest Earned 8,334.93 5,221.96 3,112.97
Miscellaneous 224,478.14 73,899.21 150,578.93
W&S Fund Total Revenues 2,529,745.42 2,211,114.62 318,630.80
W&S Fund Total Expenditures 1,173,373.28 1,297,997.06 (124,623.78)
Net to Date 1,356,372.14 913,117.56 443,254.58
November Department Expenditure Summary 1 12/10/2010
23
Net to Date Comparison
cub
November November November
Description 2010 2009 Net to Date
Capital Projects Fund
Interest Earned 203.22 52.02 151.20
Auction Proceeds
Capital Projects Fund Revenues 203.22 52.02 151.20
Capital Projects Fund Expenditures 28,386.03 405,384.51 (376,998.48)
Net to Date (28,182.81) (405,332.49) 377,149.68
WW&SS Rev Bond 2000 Construction
Interest Earned 1,218.23 1,112.61 105.62
WW&SS Rev Bond 2000 Const Revenues 1,218.23 1,112.61 105.62
WW&SS Rev Bond 2000 Const Fund Expenditures
Net to Date 1,218.23 1,112.61 105.62
Equipment Replacement Fund
Interest Earned 29,049.61 (29,049.61)
Auction Proceeds -
Equipment Replacement Fund Revenues - 29,049.61 (29,049.61)
Equipment Replacement Fund Expenditures
Net to Date - 291049.61 (29,049.61)
CO 2010 Construction Fund
Interest Earned 1,825.11 - 1,825.11
Bond Proceeds -
CO 2010 Construction Fund Revenues 1,825.11 - 1,825.11
CO 2010 Construction Fund Expenditures 132,136.14 - 132,136.14
Net to Date (130,311.03) - (130,311.03)
Special Funds
Special Funds 0.20 6,082.38 (6,082.18)
Interest Earned 31.76 (31.76)
Special Revenue Funds Revenue 0.20 6,114.14 (6,113.94)
Special Revenue Funds Expenditures - 231617.03 (23,617.03)
Net to Date 0.20 (17,502.89) 17,503.09
Child Safety Fund
Interest Earned - -
Donations 14.06 12.73 1.33
Child Safety Fund Revenues 14.06 12.73 1.33
Child Safety Fund Expenditures - 615.48 (615.48)
Net to Date 14.06 (602.75) 616.81
November Department Expenditure Summary 2 12/10/2010
9 d
Net to Date Comparison
MXh
November November November
Description 2010 2009 Net to Date
Health Department
Interest Earned -
Fees & Grants 136,794.39 168,761.16 (31,966.77)
Health Department Fund Revenues 136,794.39 168,761.16 (31,966.77)
Health Department Fund Expenditures 148,812.28 160,158.26 (11,345.98)
Net to Date (12,017.89) 8,602.90 (20,620.79)
Grant Fund
Grants 345,315.47 232,868.44 112,447.03
Interest Earned - - -
Grant Fund Revenues 345,315.47 232,868.44 112,447.03
Grant Fund Expenditures 157,964.04 228,564.10 (70,600.06)
Net to Date 187,351.43 4,304.34 183,047.09
Water Contract Fund
Interest Earned 3,115.47 3,913.82 (798.35)
Deposits Billed (300.00) (140.50) (159.50)
Water Contract Fund Revenue 2,815.47 31773.32 (957.85)
Water Contract Fund Expenditures
Net to Date 2,815.47 3,773.32 (957.85)
Community Development Block Grant
Interest Earned and Fees 857.88 681.29 736.03
Grants
Community Dvl Block Grant I'd Revenues 857.88 681.29 736.03
Community Dvl Block Grant I'd Expenditures - -
Net to Date 857.88 681.29 736.03
Home Buyers Assistance 2009
Grants - 20,000.00 (20,000.00)
Home Buyers Assistance 2009 Revenues - 20,000.00 (20,000.00)
Home Buyers Assistance 2009 Expenditures - 232,868.44 (232,868.44)
Net to Date - 212,868.44 (212,868.44)
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)
November Department Expenditure Summary 3 12/10/2010
7 ci
Net to Date Comparison
7.
November November November
Description 2010 2009 Net to Date
Municipal Court Tech Fee
Municipal Court Tech Fee 2,286.77 2,286.77
Interest Earned 29.19 29.19
Municipal Court Tech Fee Revenue 2,315.96 2,315.96
Municipal Court Tech Fee Expenditures
Net to Date 2,315.96 2,315.96
Municipal Court Security Fee
Court Security Fee 1,715.09 1,715.09
Interest Earned 44.21 44.21
Municipal Court Security Fee Revenues 1,759.30 1,759.30
Municipal Court Security Fee Expenditures
Net to Date 1,759.30 1,759.30
Municipal Court Child Safety Fee
Child Safety Fee 230.26 230.26
Interest Earned 11.50 11.50
Municipal Court Child Safety Fee Revenues 241.76 241.76
Municipal Court Child Safety Fee Expenditures
Net to Date 241.76 (241.76)
Municipal Court Time Pay Fee
Time Payment Fee 325.51 325.51
Interest Earned 3.70 3.70
Municipal Court Time Pay Fee Revenues 329.21 329.21
Municipal Court Time Pay Fee Expenditures
Net to Date 329.21 329.21
Judicial Fofreiture Fee
Judicial Forfeiture Fee 1,431.95 1,431.95
Interest Earned 7.75 7.75
Police Judicial Forfeiture 1,439.70 1,439.70
Police Judicial Forfeiture Expenditures
Net to Date 1,439.70 1,439.70
Tax & Rev CO 2000 Const Fund
Interest Earned 32.91 42.62 (9.71)
Tax & Rev CO 2000 Const Fund Revenues 32.91 42.62 (9.71)
Tax & Rev CO 2000 Const Fund Expenditures -
Net to Date 32.91 42.62 (9.71)
November Department Expenditure Summary 4 12/10/2010
7 1i
Net to Date Comparison
7. 0 KIP PC" IW
November November November
Description 2010 2009 Net to Date
CO Series 2002 Construction Fd
Interest Earned 0.98 0.90 0.08
CO Series 2002 Construction Fd Revenues 0.98 0.90 0.08
CO Series 2002 Construction I'd Expenditures
Net to Date 0.98 0.90 0.08
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S 12,407.60 9,929.70
Interest Earned 0.63 0.63
2010 GO/W&S Refunding Bonds Revenues 12,408.23 - 12,408.23
2010 GO/W&S Refunding Bonds Expenditures -
Net to Date 12,408.23 - 12,408.23
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003 9,929.70 50,000.00 (40,070.30)
Interest Earned 10,234.71 (10,234.71)
Revenue Bonds Sinking Funds Revenues 9,929.70 60,234.71 (50,305.01)
Revenue Bonds Sinking Funds Expenditures - 1,000.00 (1,000.00)
Net to Date 9,929.70 59,234.71 (49,305.01)
Tax & Rev CO 2000 I&S Fund
Tax & Rev COs 2000 I&S 44,965.43 (44,965.43)
Interest Earned 45,041.28 (45,041.28)
Tax & Rev CO 2000 I&S Fund Revenues - 90,006.71 (90,006.71)
Tax & Rev CO 2000 I&S Fund Expenditures - - -
Net to Date - 90,006.71 (90,006.71)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 41,336.73 39,773.42 1,563.31
Interest Earned 241.78 241.78
Tax & Rev CO 2002 I&S Fund Revenues 41,578.51 39,773.42 1,805.09
Tax & Rev CO 2002 I&S Fund Expenditures - - -
Net to Date 41,578.51 39,773.42 1,805.09
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 36,695.39 35,168.94 1,526.45
Interest Earned 467.09 67.53 399.56
2003 GO Refunding Bonds Revenues 37,162.48 35,236.47 1,926.01
2003 GO Refunding Bonds Expenditures - 300.00 (300.00)
Net to Date 37,162.48 34,936.47 2,226.01
November Department Expenditure Summary 5 12/10/2010
27
Net to Date Comparison
GN6
November November November
Description 2010 2009 Net to Date
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 41,415.81 41,415.81
Interest Earned 846.96 846.96
2010 GO/W&S Refunding Bonds Revenues 42,262.77 - 42,262.77
2010 GO/W&S Refunding Bonds Expenditures - - -
Net to Date 42,262.77 - 42,262.77
Library Memorial Fund
Interest Earned 28.56 24.83 3.73
Memorial Donations 810.75 850.00 (39.25)
Library Memorial Fund Revenues 839.31 874.83 (35.52)
Library Memorial Fund Expenditures 323.81 1,003.73 (679.92)
Net to Date 515.50 (128.90) 644.40
Library Expendable Fund
Interest Earned 62.65 56.81 5.84
Donations 1,228.77 1,228.77
Library Expendable Fund Revenues 1,291.42 56.81 1,234.61
Libra ryExpendable Fund Expenditures - - -
Net to Date 1,291.42 56.81 1,234.61
Library Permanent Fund
Interest Earned 0.23 0.21 0.02
Donations
Library Permanent Fund Revenues 0.23 0.21 0.02
Library Permanent Fund Expenditures
Net to Date 0.23 0.21 0.02
November Department Expenditure Summary 6 12/10/2010
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