07-March monthly financial report
CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date: Originating Department: Presented By: Agenda Item No.:
4-19-11
Council Date: Finance Gene Anderson 7
4-25-11
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:
March 2011 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 E Finance ❑ Fire
❑ Municipal Court ® Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris Revised 2/04/08
City of Paris
March 2011 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax collections are 3.92% less than this time last year. The collection percentage for the
current year equals 95.03% of the tax roll compared to 94.86% last year.
2. Sales taxes are up 3.77% over last year.
3. Hotel occupancy taxes are down 7.05%. As of 4-18-2011, Ramada Inn is delinquent for the
quarter ending 9-30-2010 and the quarter ending 12-31-2010 although they did make a partial
payment on the third quarter delinquency. I estimate they still owe $10,500. It is my
understanding that there is a sale pending on the hotel. La Quinta owes $709.80 in interest from
the 2nd quarter of 2010 plus they are delinquent for the 4th quarter of 2010 which amounts to
approximately $13,068.
4. Franchise fees are up 2.24% compared to last year.
5. Permit fees are up $12,907 or 40.60%.
6. Municipal Court fines are up 6.82%.
7. Interest & lease payments are down $10,211. It is normal for the flow of interest revenue to
vary from year to year.
8. Sanitation fees are up 13.18%. This reflects the rate change approved by the Council last July.
9. EMS fees are up 6.07%.
10. 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 a slightly smaller return of equity payment from the TML insurance pool this
year and last year's reimbursement by TxDOT of some airport maintenance costs.
11. Total General Fund revenues are .21% above last year. General Fund revenues to date are
63.60% of the budget while the City is 50.00% through the budget year.
12. Total General Fund expenditures are down 1.39% compared to last year after six months.
General Fund expenditures to date equal 45.79% of budget with the City being 50.00% through
the budget year.
13. Sewer revenue is down 6.57% compared to last year due in part to reduced flow and load from
Sara Lee. Water revenue is up 5.54% 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 2.90% above last year and equal 49.43% of budget which is below the
50.00% budget to date percentage. Total Water & Sewer expenses are 2.41% above last year at
this point in time and represent 30.59% of the total budget (44.85% adjusted for debt
payments) while the City is 50.00% through the budget year.
- 16
Departmental Expenditure Summary:
At this point the City is one month or 50.00% 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 four
departments whose expenditures are over 50.00% at this time.
1. Police-50.22%. The overage amounts to $11,626 and is statistically insignificant.
2. EMS-50.49%. The overage amounts to $10,612 and is statistically insignificant.
3. Cox Field-62.49%. The overage amounts to $14,167 and is due to the additional TXDOT match
requirement on the airport runway grant.
4. Warehouse-53.23%. The overage amounts to $4,033 and is due to the purchase of a pickup for
that department.
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.
17
Year to Date Comparison
March, 2011
ash
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 5,829,070.01 6,067,346.56 (238,276.55)
Sales Tax 2,969,095.34 2,861,195.11 107,900.23
Hotel-Motel Tax 210,365.19 226,323.90 (15,958.71)
Franchise Fees 1,556,270.78 1,522,121.61 34,149.17
Permits 44,697.84 31,790.49 12,907.35
Court Fines 196,867.39 184,296.14 12,571.25
Leases & Interest 85,036.19 95,247.85 (10,211.66)
Fees & Copies 6,772.28 6,567.70 204.58
Sanitation Fees 738,453.19 652,404.79 86,048.40
EMS Fees 1,220,881.09 1,151,006.09 69,875.00
Mixed Beverage Tax 28,071.00 27,938.24 132.76
Miscellaneous Fees 146,024.20 179,645.00 (33,620.80)
Water & Sewer Transfer 375,000.00 375,000.00
Recreation Programs 27,275.70 23,567.15 3,708.55
General Fund Total Revenues 13,433,880.20 13,404,450.63 29,429.57
General Fund Total Expenditures 9,648,017.50 9,784,331.53 (136,314.03)
Net to Date 3,785,862.70 3,620,119.10 165,743.60
PEDC Fund
Sales Tax 593,819.05 572,239.00 21,580.05
Interest Earned 2,604.07 6,985.83 (4,381.76)
Loan Payments 171,067.02 228,000.00 (56,932.98)
PEDC Fund Total Revenues 767,490.14 807,224.83 (39,734.69)
PEDC Fund Total Expenditures 321,256.62 947,302.94 (626,046.32)
Net to Date 446,233.52 (140,078.11) 586,311.63
Water & Sewer Fund
Sewer 2,428,558.87 2,599,381.34 (170,822.47)
Water 3,816,462.47 3,615,925.39 200,537.08
Interest Earned 38,716.34 24,108.89 14,607.45
Miscellaneous 374,966.08 231,029.44 143,936.64
W&S Fund Total Revenues 6,658,703.76 6,470,445.06 188,258.70
W&S Fund Total Expenditures 4,002,526.95 3,908,074.00 94,452.95
Net to Date 2,656,176.81 2,562,371.06 93,805.75
Comparison Report Page 1 18 4/6/2011
Year to Date Comparison
March, 2011
mmbl
Current Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned 874.10 5,281.06 (4,406.96)
Auction Proceeds
Capital Projects Fund Revenues 874.10 5,281.06 (4,406.96)
Capital Projects Fund Expenditures 83,154.30 1,194,037.98 (1,110,883.68)
Net to Date (82,280.20) (1,188,756.92) 1,106,476.72
WW&SS Rev Bond 2000 Construction
Interest Earned 1,218.23 5,535.18 (4,316.95)
WW&SS Rev Bond 2000 Const Revenues 1,218.23 5,535.18 (4,316.95)
WW&SS Rev Bond 2000 Const Fund Expenditures 3,461,432.00 - 3,461,432.00
Net to Date (3,460,213.77) 5,535.18 (3,465,748.95)
Equipment Replacement Fund
Interest Earned 7,002.01 100,567.76 (93,565.75)
Auction Proceeds -
Equipment Replacement Fund Revenues 7,002.01 100,567.76 (93,565.75)
Equipment Replacement Fund Expenditures 93,400.00 - 93,400.00
Net to Date (86,397.99) 100,567.76 (186,965.75)
CO 2010 Construction Fund
Interest Earned 7,606.87 - 7,606.87
Repayments From Other Funds - -
CO 2010 Construction Fund Revenues 7,606.87 - 7,606.87
CO 2010 Construction Fund Expenditures 505,623.40 435,043.05 70,580.35
Net to Date (498,016.53) (435,043.05) (62,973.48)
Special Funds
Special Funds 20,202.18 (20,202.18)
Interest Earned 0.98 177.46 (176.48)
Special Revenue Funds Revenue 0.98 20,379.64 (20,378.66)
Special Revenue Funds Expenditures 29,042.43 (29,042.43)
Net to Date 0.98 (8,662.79) 8,663.77
Child Safety Fund
Interest Earned 67.91 43.41 24.50
Donations 1,500.00 30.00 1,470.00
Child Safety Fund Revenues 1,567.91 73.41 1,494.50
Child Safety Fund Expenditures - 10,259.18 (10,259.18)
Net to Date 1,567.91 (10,185.77) 11,753.68
Comparison Report Page 2 4/6/2011
Year to Date Comparison
7.
March, 2011
Current Previous Net to
Year Year Date
Health Department
Interest Earned -
Fees & Grants 436,256.09 458,845.65 (22,589.56)
Health Department Fund Revenues 436,256.09 458,845.65 (22,589.56)
Health Department Fund Expenditures 453,390.16 457,446.68 (4,056.52)
Net to Date (17,134.07) 1,398.97 (18,533.04)
Grant Fund
Grants 974,391.83 368,472.01 605,919.82
Interest Earned 52.10 17.00 35.10
Grant Fund Revenues 974,443.93 368,489.01 605,954.92
Grant Fund Expenditures 719,340.60 538,428.61 180,911.99
Net to Date 255,103.33 (169,939.60) 425,042.93
Water Contract Fund
Interest Earned 9,304.72 10,415.16 (1,110.44)
Deposits Billed 75.00 (340.50) 415.50
Water Contract Fund Revenue 9,379.72 10,074.66 (694.94)
Water Contract Fund Expenditures
Net to Date 9,379.72 10,074.66 (694.94)
Community Development Block Grant
Interest Earned and Fees 2,790.94 2,085.05 736.03
Grants
Community Dvl Block Grant Fd Revenues 2,790.94 2,085.05 736.03
Community Dvl Block Grant Fd Expenditures 1,350.00 1,450.00 (100.00)
Net to Date 1,440.94 635.05 836.03
Home Buyers Assistance 2009
Grants - 60,000.00 (60,000.00)
Home Buyers Assistance 2009 Revenues - 60,000.00 (60,000.00)
Home Buyers Assistance 2009 Expenditures 20,000.00 40,000.00 (20,000.00)
Net to Date (20,000.00) (20,000.00) -
Texas Department of Community Affairs
Interest Earned -
OCC Payments 5,098.00 1,500.00 3,598.00
TX Dept of Community Affairs Revenues 5,098.00 1,500.00 3,598.00
TX Dept of community Affairs Expenditures 1,253.00 1,500.00 (247.00)
Net to Date 3,845.00 - 3,845.00
Comparison Report Page 3 20 4/6/2011
Year to Date Comparison
7
March, 2011
(=d3j .
Current Previous Net to
Year Year Date
Municipal Court Tech Fee
Municipal Court Tech Fee 6,675.66 6,675.66
Interest Earned 147.30 147.30
Municipal Court Tech Fee Revenue 6,822.96 6,822.96
Municipal Court Tech Fee Expenditures 3,714.00 -
Net to Date 3,108.96 3,108.96
Municipal Court Security Fee
Court Security Fee 5,012.69 5,012.69
Interest Earned 214.29 214.29
Municipal Court Security Fee Revenues 5,226.98 5,226.98
Municipal Court Security Fee Expenditures 3,561.53 -
Net to Date 1,665.45 1,665.45
Municipal Court Child Safety Fee
Child Safety Fee 446.76 446.76
Interest Earned 58.16 58.16
Municipal Court Child Safety Fee Revenues 504.92 504.92
Municipal Court Child Safety Fee Expenditures - -
Net to Date 504.92 (504.92)
Municipal Court Time Pay Fee
Time Payment Fee 1,096.91 1,096.91
Interest Earned 19.14 19.14
Municipal Court Time Pay Fee Revenues 1,116.05 1,116.05
Municipal Court Time Pay Fee Expenditures - -
Net to Date 1,116.05 1,116.05
Police Conf Fds-Gambling
Interest Earned 16.42 16.42
Police Conf Fds-Gambling Revenue 16.42 16.42
Police Conf Fds-Gambling Expenditures - -
Net to Date 16.42 16.42
Judicial Fofreiture Fee
Judicial Forfeiture Fee 4,576.35 4,576.35
Interest Earned 29.07 29.07
Police Judicial Forfeiture 4,605.42 4,605.42
Police Judicial Forfeiture Expenditures 11,611.04 - 11,611.04
Net to Date (7,005.62) (7,005.62)
Comparison Report Page 4 1 4/6/2011
Year to Date Comparison
7.
March, 2011
Current Previous Net to
Year Year Date
Tax & Rev CO 2000 Const Fund
Interest Earned 158.96 205.52 (46.56)
Tax & Rev CO 2000 Const Fund Revenues 158.96 205.52 (46.56)
Tax & Rev CO 2000 Const Fund Expenditures 16,829.30 (16,829.30)
Net to Date 158.96 (16,623.78) 16,782.74
CO Series 2002 Construction Fd
Interest Earned 4.75 4.46 0.29
CO Series 2002 Construction Fd Revenues 4.75 4.46 0.29
CO Series 2002 Construction Fd Expenditures
Net to Date 4.75 4.46 0.29
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003 75,000.00 (75,000.00)
Interest Earned 28,837.87 31,011.09 (2,173.22)
Revenue Bonds Sinking Funds Revenues 28,837.87 106,011.09 (77,173.22)
Revenue Bonds Sinking Funds Expenditures 2,757,872.52 (2,757,872.52)
Net to Date 28,837.87 (2,651,861.43) 2,680,699.30
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S 183,751.32 183,751.32
Interest Earned 94.49 - 94.49
2010 GO/W&S Refunding Bonds Revenues 183,845.81 - 183,845.81
2010 GO/W&S Refunding Bonds Expenditures 77,322.75 77,322.75
Net to Date 106,523.06 - 106,523.06
Tax & Rev CO 2000 I&S Fund
Tax & Rev COs 2000 I&S 505,247.55 (505,247.55)
Interest Earned 206.81 (206.81)
Tax & Rev CO 2000 I&S Fund Revenues - 505,454.36 (505,454.36)
Tax & Rev CO 2000 I&S Fund Expenditures 568,196.35 (568,196.35)
Net to Date - (62,741.99) 62,741.99
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 447,122.70 449,031.45 (1,908.75)
Interest Earned 770.33 770.33
Tax & Rev CO 2002 I&S Fund Revenues 447,893.03 449,031.45 (1,138.42)
Tax & Rev CO 2002 I&S Fund Expenditures 357,336.25 352,436.25 4,900.00
Net to Date 90,556.78 96,595.20 (6,038.42)
Comparison Report Page 5 - 22 4/6/2011
Year to Date Comparison
March, 2011
Imab
Current Previous Net to
Year Year Date
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 355,438.27 397,048.26 (41,609.99)
Interest Earned 989.28 268.66 720.62
2003 GO Refunding Bonds Revenues 356,427.55 397,316.92 (40,889.37)
2003 GO Refunding Bonds Expenditures 772,432.50 379,025.00 393,407.50
Net to Date (416,004.95) 18,291.92 (434,296.87)
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 439,916.35 439,916.35
Interest Earned 1,094.06 1,094.06
2010 GO/W&S Refunding Bonds Revenues 441,010.41 - 441,010.41
2010 GO/W&S Refunding Bonds Expenditures 1,866,471.88 - 1,866,471.88
Net to Date (1,425,461.47) - (1,425,461.47)
Library Memorial Fund
Interest Earned 137.82 124.22 13.60
Memorial Donations 1,411.60 2,037.59 (625.99)
Library Memorial Fund Revenues 1,549.42 2,161.81 (612.39)
Library Memorial Fund Expenditures 1,200.64 1,931.70 (731.06)
Net to Date 348.78 230.11 118.67
Library Expendable Fund
Interest Earned 303.44 281.71 21.73
Donations 1,228.77 1,228.77
Library Expendable Fund Revenues 1,532.21 281.71 1,250.50
Libra ryExpendable Fund Expenditures -
Net to Date 1,532.21 281.71 1,250.50
Library Permanent Fund
Interest Earned 1.09 1.04 0.05
Donations
Library Permanent Fund Revenues 1.09 1.04 0.05
Library Permanent Fund Expenditures
Net to Date 1.09 1.04 0.05
Comparison Report Page 6 23 4/6/2011
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