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07-CITY MANAGER'S MONTHLY STATEMENT OF RECEIPTS AND DISBURSEMENTSCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Originating Department: Ptesented By: A,genda Item No.: 12-19-11 Council Date: Finance Gene Anderson 7. 1-9-12 KECOMMENDED MOTION: Not an action item. YOLICY 1SSUE(S): Fiscal oversight. ZSection 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 hXHIBITS: November 2011 Financial Report ACTION: BUDGET INFO: 0 Financial Report ❑ Minute Order ❑ D Expense $NA epartment Report ❑ Resolution ❑ P i ❑ Budgeted Amt. $NA ❑ resentat on Ordinance Public Hearin ❑ Oth y'I'D Actual $NA g er Acct. Name NA ~r~.....-- Acct. Number NA 1 1Jl.f1L 1\ V 17'.J• None REVIEWED AND APPROVED BY: 0 Administration E City Clerk ❑ Communiry Development ❑ EMS/IT 2 Finance ❑ Fire ❑ Municipal Court E Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities City of Paris Revised 2/04/08 City of Paris November 2011 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections to date are virtually equal to last year after two months of tax collection activity. 2. Sales taxes are down 1.8% from last year. This percentage had dropped to -.24% by the end of December. 3. Hotel occupancy taxes are up 12.03% from last year. All hotels are current on their occupancy taxes except La Quinta. As of 12-19-2011, La Quinta is delinquent for the 15t quarter of 2011 but paid the bulk of its obligation for the 2"d quarter of 2011. They are also delinquent for the 3~a quarter of 2011. 4. Franchise fees are up substantially because of the timing of Suddenlink's payment. Last year the first quarterly payment was not made until February. A retrospective franchise payment made by Oncor in accordance with action taken by TCAPP on behalf of the City also contributed to this increase. 5. Permit fees are up 22.03% compared to last year. 6. Municipal Court fines are 11.90% below last year's collections. 7. Interest & lease payments are up $18,443. It is normal for the flow of interest revenue to vary from year to year. 8. EMS fees are down 4.69%. 9. The mixed beverage tax collection is down 31.66%. 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, however, so this line item is budgeted conservatively each year. These revenues are down $319 from last year. 11. Total General Fund revenues are 8.35% above last year. As noted above this is primarily due to the timing of franchise tax payments from Suddenlink. General Fund revenues to date are 14.07% of the budget while the City is 16.66% through the budget year. 12. Total General Fund expenditures are up 8.96 % compared to last year. General Fund expenditures to date equal 16.06% of budget with the City being 16.66% through the budget year. 13. Sewer revenue is up 12.71% compared to last year due to the rate increase approved by the Council last June. 14. Water revenue is down 4.41% compared to last year primarily due to charge offs of uncollectable accounts. 15. Total Water & Sewer revenues are 1.83% above last year and equal 17.70% of budget which is above the 16.66% budget to date amount. 16. Total Water & Sewer expenses are 25.95% above last year at this point in time and represent 11.04% of the total budget (15.45% adjusted for debt) while the City is 16.66% through the budget year. ~G J Departmental Expenditure Summary: At this point the City is two months or 16.66%a 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 seven departments whose expenditures are over 16.66% at this time. 1. City Council-16.83%. The overage amounts to $201 and is insignificant. 2. Public Works-1762%. The overage amounts to $2,296 and is due to reimbursing the Texas Workforce Commission for unemployment benefits paid out. 3. Cox Field-40.52%. The overage amounts to $40,882 and is due to payment of the TXDOT match requirement on Phase Two of the airport grant. 4. Library-16.92%. The overage amounts to $1,685 and is due to the quarterly insurance payment and electrical expenses. 5. General Expenses-25.11%. The overage amounts to $120,890 and is mainly due to the City's contribution to the Health Department and IT purchases for various departments. 6. Water Distribution-19.11%. The overage amounts to $36,659 and is due to several line items including unemployment claims, quarterly insurance payment, and electricity. Also, there were several sewer overflow meters that were incorrectly charged to this department. Correction will be made in December to charge the correct account. 7. Wastewater Treatment-16.91%. The overage amounts to $5,180 and is due to chemical costs and TCEQ license fees. 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. 26 Year to Date Comparison 1. November, 2011 Current Year Previous Year Net to Date General Fund Taxes Collected 544,374.21 544,864.56 (490.35) Sales Tax 1,016,574.93 1,035,527.26 (18,952.33) Hotel-Motel Tax 115,879.00 103,435.61 12,443.39 Franchise Fees 435,383.96 185,299.72 250,084.24 Permits 18,685.57 15,311.07 3,374.50 Court Fines 51,112.20 58,022.73 (6,910.53) Leases & Interest 34,647.56 16,203.88 18,443.68 Fees & Copies 1,839.04 2,184.69 (345.65) Sanitation Fees 244,112.01 245,409.91 (1,297.90) EMS Fees 413,628.90 433,986.95 (20,358.05) Mixed Beverage Tax 9,888.04 14,470.99 (4,582.95) Miscellaneous Fees 15,053.42 15,373.30 (319.88) Water & Sewer Transfer 125,000.00 125,000.00 - Recreation Programs 9,662.30 6,777.40 2,884.90 General Fund Total Revenues 3,035,841.14 2,801,868.07 233,973.07 General Fund Total Expenditures 3,447,888.27 3,164,348.61 283,539.66 Net to Date (412,047.13) (362,480.54) (49,566.59) PEDC Fund Sales Tax 203,314.98 207,105.44 (3,790.46) Interest Earned 1,541.10 1,129.97 411.13 Loan Payments 7,500.00 7,500.00 PEDC Fund Total Revenues 212,356.08 208,235.41 4,120.67 PEDC Fund Total Expenditures 274,922.34 151,661.47 123,260.87 Net to Date (62,566.26) 56,573.94 (119,140.20) Water & Sewer Fund Sewer 922,687.80 818,579.08 104,108.72 Water 1,403,729.99 1,468,507.63 (64,777.64) Interest Earned 4,159.11 8,334.93 (4,175.82) Miscellaneous 61,839.66 53,886.35 7,953.31 W&S Fund Total Revenues 2,392,416.56 2,349,307.99 43,108.57 W&S Fund Total Expenditures 1,477,935.80 1,173 , 373.28 304,562.52 Net to Date 914,480.76 f -1,175,934.71 (261,453.95) 27 Comparison Report Page 1 12/8/2011 Year to Date Comparison omb November, 2011 Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 1,643.02 203.22 1,439.80 Auction Proceeds Capital Projects Fund Revenues 1,643.02 203.22 1,439.80 Capital Projects Fund Expenditures 383,888.19 28,386.03 355,502.16 Net to Date (382,245.17) (28,182.81) (354,062.36) WW&SS Rev Bond 2000 Construction Interest Earned - 1,218.23 (1,218.23) WW&SS Rev Bond 2000 Const Revenues - 11218.23 (1,218.23) WW&SS Rev Bond 2000 Const Fund Expenditures - - Net to Date 1,218.23 (1,218.23) Equipment Replacement Fund Interest Earned 789.96 789.96 Auction Proceeds 99,291.28 - 99,291.28 Equipment Replacement Fund Revenues 100,081.24 - 100,081.24 Equipment Replacement Fund Expenditures 500.00 69,284.00 (68,784.00) Net to Date 99,581.24 (691284.00) 168,865.24 CO 2010 Construction Fund Interest Earned 517.98 1,825.11 (1,307.13) Repayments From Other Funds _ CO 2010 Construction Fund Revenues 517.98 1,825.11 (1,307.13) CO 2010 Construction Fund Expenditures 162,749.54 132,136.14 30,613.40 Net to Date (162,231.56) (130,311.03) (31,920.53) Special Revenue Fund Interest Earned 0.13 - 0.13 Child Safety Fund Revenues 0.13 - 0.13 Child Safety Fund Expenditures - _ _ Net to Date 0.13 - 0.13 Child Safety Fund Interest Earned 13.35 14.06 (0.71) Donations _ _ _ Child Safety Fund Revenues 13.35 14.06 (0.71) Child Safety Fund Expenditures - Net to Date 13.35 14.06 (0.71) Comparison Report Page 2 12/8/2011 Year to Date Comparison 7. November, 2011 Current Year Previous Year Net to Date Health Department Interest Earned - _ Fees & Grants 127,817.26 103,473.03 24,344.23 Health Department Fund Revenues 127,817.26 103,473.03 24,344.23 Health Department Fund Expenditures 153,505.62 148,812.28 4,693.34 Net to Date (25,688.36) (45,339.25) 19,650.89 Grant Fund Grants 149,777.63 196,701.40 (46,923.77) Interest Earned - _ _ Grant Fund Revenues 149,777.63 196,701.40 (46,923.77) Grant Fund Expenditures 258,509.09 128,626.03 129,883.06 Net to Date (108,731.46) 68,075.37 (176,806.83) Water Contract Fund Interest Earned 2,511.56 3,115.47 (603.91) Deposits Billed 75.00 (300.00) 375.00 Water Contract Fund Revenue 2,586.56 2,815.47 (228.91) Water Contract Fund Expenditures Net to Date 2,586.56 2,815.47 (228.91) Community Development Block Grant Interest Earned and Fees 784.48 857.88 (73.40) Grants Community Dvl Block Grant Fd Revenues 784.48 857.88 (73.40) Community Dvl Block Grant Fd Expenditures - - - Net to Date 784.48 857.88 (73.40) 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 - - _ Net to Date 20,000.00 - 20,000.00 Texas Department of Community Affairs Interest Earned 22.71 22.71 OCC Payments 141,690.24 141,690.24 TX Dept of Community Affairs Revenues 141,712.95 - 141,712.95 TX Dept of community Affairs Expenditures 74,192.16 1,253.00 72,939.16 Net to Date 67,520.79 (1,253.00) 68,773.79 29 Comparison Report Page 3 12/8/2011 Year to Date Comparison 7. November, 2011 Current Year Previous Year Net to Date Municipal Court Tech Fee Municipal Court Tech Fee 2,037.40 2,286.77 (249.37) Interest Earned 19.42 29.19 (9.77) Municipal Court Tech Fee Revenue 2,056.82 2,315.96 (259.14) Municipal Court Tech Fee Expenditures 2,899.51 1,807.00 1,092.51 Net to Date (842.69) 508.96 (1,351.65) Municipal Court Security Fee Court Security Fee 1,533.55 11715.09 (181.54) Interest Earned 29.17 44.21 (15.04) Municipal Court Security Fee Revenues 1,562.72 1,759.30 (196.58) Municipal Court Security Fee Expenditures 1,249.64 1,160.36 89.28 Net to Date 313.08 598.94 (285.86) Municipal Court Child Safety Fee Child Safety Fee 63.30 230.26 (166.96) Interest Earned 7.68 11.50 (3.82) Municipal Court Child Safety Fee Revenues 70.98 241.76 (170.78) Municipal Court Child Safety Fee Expenditures - - Net to Date 70.98 241.76 (170.78) Municipal Court Time Pay Fee Time Payment Fee 297.54 325.51 (27.97) Interest Earned 3.28 3.70 (0.42) Municipal Court Time Pay Fee Revenues 300.82 329.21 (28.39) Municipal Court Time Pay Fee Expenditures - _ _ Net to Date 300.82 329.21 (28.39) Police Conf Fds-Gambling Interest Earned 2.19 3.40 (1.21) Police Conf Fds-Gambling Revenue 2.19 3.40 (1.21) Police Conf Fds-Gambling Expenditures - - Net to Date 2.19 3.40 (1.21) Judicial Fofreiture Fee Judicial Forfeiture Fee 7.73 1,431.95 (1,424.22) Interest Earned 1.80 7.75 (5.95) Police Judicial Forfeiture 9.53 1,439.70 (1,430.17) Police Judicial Forfeiture Expenditures - 2,197.64 (2,197.64) Net to Date 9.53 (757.94) 767.47 Comparison Report Page 4 3V `l 12/8/2011 Year to Date Comparison cUb November, 2011 Current Year Previous Year Net to Date Tax & Rev CO 2000 Const Fund Interest Earned 9.01 32.91 (23.90) Tax & Rev CO 2000 Const Fund Revenues 9.01 32.91 (23.90) Tax & Rev CO 2000 Const Fund Expenditures - - _ Net to Date 9.01 32.91 (23.90) CO Series 2002 Construction Fd Interest Earned 0.63 - (32.28) CO Series 2002 Construction Fd Revenues 0.63 - (32.28) CO Series 2002 Construction Fd Expenditures - - Net to Date 0.63 - (32.28) Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 _ Interest Earned 7,258.83 9,929.70 (2,670.87) Revenue Bonds Sinking Funds Revenues 7,258.83 9,929.70 (2,670.87) Revenue Bonds Sinking Funds Expenditures - - _ Net to Date 7,258.83 9,929.70 (2,670.87) Tax & Rev CO 2010 I&S Tx & Rev CO 2010 I&S 20,350.80 20,350.80 Interest Earned 29.17 0.63 28.54 2010 GO/W&S Refunding Bonds Revenues 20,379.97 0.63 20,379.34 2010 GO/W&S Refunding Bonds Expenditures - - _ Net to Date 20,379.97 0.63 20,379.34 Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&5 38,459.15 41,336.73 (2,877.58) Interest Earned 167.96 241.78 (73.82) Tax & Rev CO 2002 I&S Fund Revenues 38,627.11 41,578.51 (2,951.40) Tax & Rev CO 2002 I&S Fund Expenditures - - _ Net to Date 38,627.11 41,578.51 (2,951.40) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 38,459.15 36,695.39 1,763.76 Interest Earned 303.28 467.09 (163.81) 2003 GO Refunding Bonds Revenues 38,762.43 37,162.48 1,599.95 2003 GO Refunding Bonds Expenditures - - _ Net to Date 38,762.43 37,162.48 1,599.95 Comparison Report Page 5 12/8/2011 31 Year to Date Comparison 7. November, 2011 Current Year Previous Year Net to Date 2010 GO/W&S Refunding Bonds Cert. Of Oblig. 2010 I&S 43,761.95 41,415.81 2,346.14 Interest Earned 687.39 687.39 2010 GO/W&5 Refunding Bonds Revenues 44,449.34 41,415.81 3,033.53 2010 GO/W&S Refunding Bonds Expenditures - - _ Net to Date 44,449.34 41,415.81 3,033.53 Library Memorial Fund Interest Earned 18.64 28.56 (9.92) Memorial Donations 355.00 355.00 Library Memorial Fund Revenues 373.64 28.56 345.08 Library Memorial Fund Expenditures 234.65 323.81 (89.16) Net to Date 138.99 (295.25) 434.24 Library Expendable Fund Interest Earned 40.35 62.65 (22.30) Donations 1,228.77 (1,228.77) Library Expendable Fund Revenues 40.35 1,291.42 (1,251.07) LibraryExpendable Fund Expenditures - _ _ Net to Date 40.35 1,291.42 (1,251.07) Library Permanent Fund Interest Earned 0.15 0.23 (0.08) Donations _ _ Library Permanent Fund Revenues 0.15 0.23 (0.08) Library Permanent Fund Expenditures Net to Date 0.15 0.23 (0.08) Comparison Report Page 6 32 12/8/2011 L f0 C E C 3 N N L 3 a+ M c G1 C. 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