08-Financial Report
CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date: Originating Department: Presented By: Agenda Item No.:
5-13-11
Council Date: Finance Gene Anderson
5-23-11
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:
April 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 ® Finance ❑ Fire
❑ Municipal Court ® Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris Revised 2/04/08
21
City of Paris
April 2011 Financial Report Comments
Net to Date Comparison of Revenues:
1. Property tax and related collections are 4.35% less than this time last year. Collections for the
current year equal 95.72% of the tax roll compared to 95.48% last year.
2. Sales taxes are up 5.36% over last year.
3. Hotel occupancy taxes are down 1.25% from last year. As of 5-12-2011, Ramada Inn is
delinquent for the quarter ending 9-30-2010, the quarter ending 12-31-2010, and the quarter
ending 3-30-2011 although they did make a partial payment on the third quarter 2010
delinquency. It is my understanding that there is a sale pending on the hotel. If the hotel sells,
we should be able to collect our taxes out of the proceeds. La Quinta is delinquent for the Vt
quarter of 2011. It is unknown at this time how the City will be treated in the bankruptcy
proceeding filed by La Quinta.
4. Franchise fees are up 2.19% compared to last year.
5. Permit fees are up $12,711 or 27.91%.
6. Municipal Court fines are up 7.48%.
7. Interest & lease payments are down $16,093. It is normal for the flow of interest revenue to
vary from year to year.
8. Sanitation fees are up 13.27%. This reflects the rate change approved by the Council last July.
9. EMS fees are up 3.40%.
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 TOOT of some airport maintenance costs.
11. Total General Fund revenues are .50% above last year. General Fund revenues to date are
69.23% of the budget while the City is 58.33% through the budget year.
12. Total General Fund expenditures are down 0.04% compared to last year after seven months.
General Fund expenditures to date equal 54.54% of budget with the City being 58.33% through
the budget year.
13. Sewer revenue is down 6.60% compared to last year due in part to reduced flow and load from
Sara Lee. Water revenue is up 5.98% year to date as the City had a dry summer in 2010 which
caused the watering season to extend into the Fall months. 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 57.10% of
budget which is below the 58.33% budget to date percentage. Total Water & Sewer expenses
are 2.16% above last year at this point in time and represent 36.57% of the total budget (50.84%
adjusted for debt payments) while the City is 58.33% through the budget year.
22
Departmental Expenditure Summary:
At this point the City is one month or 58.33% 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 four
departments whose expenditures are over 58.33% at this time.
1. City Manager-79.02%. The overage amounts to $61,159 and is due to the settlement agreement
reached with the Manager.
2. Police-58.55%. The overage amounts to $11,724 and is statistically insignificant.
3. Cox Field-71.71%. The overage amounts to $15,167 and is due to the additional TXDOT match
requirement on the airport runway grant.
4. Warehouse-60.96%. The overage amounts to $3,285 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.
23
Year to Date Comparison
April, 2011
sub
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 5,909,436.56 6,178,301.28 (268,864.72)
Sales Tax 3,425,411.95 3,250,995.41 174,416.54
Hotel-Motel Tax 306,924.62 310,838.24 (3,913.62)
Franchise Fees 1,624,730.81 1,589,767.10 34,963.71
Permits 58,246.43 45,535.42 12,711.01
Court Fines 220,607.95 205,247.80 15,360.15
Leases & Interest 103,236.33 119,329.98 (16,093.65)
Fees & Copies 8,176.98 7,739.50 437.48
Sanitation Fees 862,337.06 761,290.72 101,046.34
EMS Fees 1,419,385.56 1,372,629.55 46,756.01
Mixed Beverage Tax 43,248.98 43,608.30 (359.32)
Miscellaneous Fees 167,848.28 193,294.52 (25,446.24)
Water & Sewer Transfer 437,500.00 437,500.00 -
Recreation Programs 36,222.85 33,781.90 2,440.95
General Fund Total Revenues 14,623,314.36 14,549,859.72 73,454.64
General Fund Total Expenditures 11,492,434.76 11,498,167.73 (5,732.97)
Net to Date 3,130,879.60 3,051,691.99 79,187.61
PEDC Fund
Sales Tax 685,082.37 650,199.05 34,883.32
Interest Earned 15,464.11 17,586.99 (2,122.88)
Loan Payments 199,578.19 266,000.00 (66,421.81)
PEDC Fund Total Revenues 900,124.67 933,786.04 (33,661.37)
PEDC Fund Total Expenditures 373,834.91 985,865.12 (612,030.21)
Net to Date 526,289.76 (52,079.08) 578,368.84
Water & Sewer Fund
Sewer 2,813,250.43 3,012,076.57 (198,826.14)
Water 4,410,935.52 4,161,882.02 249,053.50
Interest Earned 45,192.28 29,670.15 15,522.13
Miscellaneous 422,243.49 270,824.72 151,418.77
W&S Fund Total Revenues 7,691,621.72 7,474,453.46 217,168.26
W&S Fund Total Expenditures 4,784,850.19 4,683,404.14 101,446.05
Net to Date 2,906,771.53 2,791,049.32 115,722.21
Comparison Report Page 1 2 A 5/4/2011
Year to Date Comparison
April, 2011
MCh
Current Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned 1,025.87 6,199.70 (5,173.83)
Auction Proceeds
Capital Projects Fund Revenues 1,025.87 6,199.70 (5,173.83)
Capital Projects Fund Expenditures 99,601.65 1,251,886.40 (1,152,284.75)
Net to Date (98,575.78) (1,245,686.70) 1,147,110.92
WW&SS Rev Bond 2000 Construction
Interest Earned 1,218.23 6,672.71 (5,454.48)
WW&SS Rev Bond 2000 Const Revenues 1,218.23 6,672.71 (5,454.48)
WW&SS Rev Bond 2000 Const Fund Expenditures 3,461,432.00 - 3,461,432.00
Net to Date (3,460,213.77) 6,672.71 (3,466,886.48)
Equipment Replacement Fund
Interest Earned 7,919.67 87,667.37 (79,747.70)
Auction Proceeds - -
Equipment Replacement Fund Revenues 7,919.67 87,667.37 (79,747.70)
Equipment Replacement Fund Expenditures 220,250.00 - 220,250.00
Net to Date (212,330.33) 87,667.37 (299,997.70)
CO 2010 Construction Fund
Interest Earned 9,060.78 2,965,973.46 (2,956,912.68)
Repayments From Other Funds - 2,965,973.46
CO 2010 Construction Fund Revenues 9,060.78 2,965,973.46 (2,956,912.68)
CO 2010 Construction Fund Expenditures 539,715.80 450,451.05 89,264.75
Net to Date (530,655.02) 2,515,522.41 (3,046,177.43)
Special Funds
Special Funds 20,202.18 (20,202.18)
Interest Earned 1.18 215.09 (213.91)
Special Revenue Funds Revenue 1.18 20,417.27 (20,416.09)
Special Revenue Funds Expenditures 29,042.43 (29,042.43)
Net to Date 1.18 (8,625.16) 8,626.34
Child Safety Fund
Interest Earned 83.13 49.55 33.58
Donations 11,200.00 3,256.00 7,944.00
Child Safety Fund Revenues 11,283.13 3,305.55 7,977.58
Child Safety Fund Expenditures - 10,315.62 (10,315.62)
Net to Date 11,283.13 (7,010.07) 18,293.20
Comparison Report Page 2 25 5/4/2011
Year to Date Comparison
1.
April, 2011
Current Previous Net to
Year Year Date
Health Department
Interest Earned -
Fees & Grants 559,660.86 579,858.53 (20,197.67)
Health Department Fund Revenues 559,660.86 579,858.53 (20,197.67)
Health Department Fund Expenditures 526,384.42 537,671.45 (11,287.03)
Net to Date 33,276.44 42,187.08 (8,910.64)
Grant Fund
Grants 1,000,780.08 468,703.17 532,076.91
Interest Earned 91.30 17.00 74.30
Grant Fund Revenues 1,000,871.38 468,720.17 532,151.21
Grant Fund Expenditures 793,152.60 641,377.81 151,774.79
Net to Date 207,718.78 (172,657.64) 380,376.42
Water Contract Fund
Interest Earned 10,894.44 12,387.14 (1,492.70)
Deposits Billed (50.00) (340.50) 290.50
Water Contract Fund Revenue 10,844.44 12,046.64 (1,202.20)
Water Contract Fund Expenditures
Net to Date 10,844.44 12,046.64 (1,202.20)
Community Development Block Grant
Interest Earned and Fees 3,335.07 2,472.23 736.03
Grants
Community Dvl Block Grant Fd Revenues 3,335.07 2,472.23 736.03
Community Dvl Block Grant Fd Expenditures 1,350.00 2,250.00 (900.00)
Net to Date 1,985.07 222.23 1,636.03
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 43,650.00 (23,650.00)
Net to Date (20,000.00) (16,350.00) (3,650.00)
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 5/4/2011
26
Year to Date Comparison
April, 2011
0:92mb
Current Previous Net to
Year Year Date
Municipal Court Tech Fee
Municipal Court Tech Fee 7,473.22 7,473.22
Interest Earned 179.08 179.08
Municipal Court Tech Fee Revenue 7,652.30 7,652.30
Municipal Court Tech Fee Expenditures 4,152.00 219.00
Net to Date 3,500.30 3,500.30
Municipal Court Security Fee
Court Security Fee 5,610.96 5,610.96
Interest Earned 259.57 259.57
Municipal Court Security Fee Revenues 5,870.53 5,870.53
Municipal Court Security Fee Expenditures 4,175.59 750.06
Net to Date 1,694.94 1,694.94
Municipal Court Child Safety Fee
Child Safety Fee 471.76 471.76
Interest Earned 69.96 69.96
Municipal Court Child Safety Fee Revenues 541.72 541.72
Municipal Court Child Safety Fee Expenditures - -
Net to Date 541.72 (541.72)
Municipal Court Time Pay Fee
Time Payment Fee 1,215.34 1,215.34
Interest Earned 23.56 23.56
Municipal Court Time Pay Fee Revenues 1,238.90 1,238.90
Municipal Court Time Pay Fee Expenditures - 712.85
Net to Date 1,238.90 1,238.90
Police Conf Fds-Gambling
Interest Earned 19.83 19.83
Police Conf Fds-Gambling Revenue 19.83 19.83
Police Conf Fds-Gambling Expenditures - -
Net to Date 19.83 19.83
Judicial Fofreiture Fee
Judicial Forfeiture Fee 4,576.35 4,576.35
Interest Earned 32.24 32.24
Police Judicial Forfeiture 4,608.59 4,608.59
Police Judicial Forfeiture Expenditures 11,611.04 - 11,611.04
Net to Date (7,002.45) (7,002.45)
Comparison Report Page 4 - 5/4/2011
- 27
Year to Date Comparison
7.
April, 2011
Current Previous Net to
Year Year Date
Tax & Rev CO 2000 Const Fund
Interest Earned 191.97 237.33 (45.36)
Tax & Rev CO 2000 Const Fund Revenues 191.97 237.33 (45.36)
Tax & Rev CO 2000 Const Fund Expenditures 17,542.15 (17,542.15)
Net to Date 191.97 (17,304.82) 17,496.79
CO Series 2002 Construction Fd
Interest Earned 5.74 5.38 0.36
CO Series 2002 Construction Fd Revenues 5.74 5.38 0.36
CO Series 2002 Construction Fd Expenditures
Net to Date 5.74 5.38 0.36
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003 75,000.00 (75,000.00)
Interest Earned 33,471.89 36,418.14 (2,946.25)
Revenue Bonds Sinking Funds Revenues 33,471.89 111,418.14 (77,946.25)
Revenue Bonds Sinking Funds Expenditures 2,757,872.52 (2,757,872.52)
Net to Date 33,471.89 (2,646,454.38) 2,679,926.27
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S 185,349.84 185,349.84
Interest Earned 173.75 - 173.75
2010 GO/W&S Refunding Bonds Revenues 185,523.59 - 185,523.59
2010 GO/W&S Refunding Bonds Expenditures 77,822.75 77,822.75
Net to Date 107,700.84 - 107,700.84
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 452,448.30 455,830.41 (3,382.11)
Interest Earned 1,077.30 1,077.30
Tax & Rev CO 2002 I&S Fund Revenues 453,525.60 455,830.41 (2,304.81)
Tax & Rev CO 2002 I&S Fund Expenditures 357,336.25 3521436.25 4,900.00
Net to Date 96,189.35 103,394.16 (7,204.81)
5/4/2011
Comparison Report Page 5 28
Year to Date Comparison
7.
April, 2011
Current Previous Net to
Year Year Date
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 360,165.90 403,060.13 (42,894.23)
Interest Earned 1,319.66 344.67 974.99
2003 GO Refunding Bonds Revenues 361,485.56 403,404.80 (41,919.24)
2003 GO Refunding Bonds Expenditures 772,432.50 379,025.00 393,407.50
Net to Date (410,946.94) 24,379.80 (435,326.74)
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 445,252.13 445,252.13
Interest Earned 1,649.46 1,649.46
2010 GO/W&S Refunding Bonds Revenues 446,901.59 - 446,901.59
2010 GO/W&S Refunding Bonds Expenditures 1,866,971.88 - 1,866,971.88
Net to Date (1,420,070.29) - (1,420,070.29)
Library Memorial Fund
Interest Earned 166.37 149.91 16.46
Memorial Donations 1,482.05 12,179.49 (10,697.44)
Library Memorial Fund Revenues 1,648.42 12,329.40 (10,680.98)
Library Memorial Fund Expenditures 1,298.34 2,125.11 (826.77)
Net to Date 350.08 10,204.29 (9,854.21)
Library Expendable Fund
Interest Earned 366.50 339.55 26.95
Donations 1,228.77 1,228.77
Library Expendable Fund Revenues 1,595.27 339.55 1,255.72
LibraryExpendable Fund Expenditures -
Net to Date 1,595.27 339.55 1,255.72
Library Permanent Fund
Interest Earned 1.32 1.25 0.07
Donations
Library Permanent Fund Revenues 1.32 1.25 0.07
Library Permanent Fund Expenditures
Net to Date 1.32 1.25 0.07
5/4/2011
Comparison Report Page 6
29
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