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07-MONTHLY STATEMENT OF ALL RECEIPTS AND DISBURSEMENTS FROM FINANCE DIRECTORCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: Originating Department: Presented By: Agenda Item No.: 1-10-12 Council Date: Finance Gene Anderson 7, 1-23-12 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: None EXHIBITS: December 2011 Financial Report ACTION: BUDGET INFO: Z 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: Z Administration Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire ❑ Municipal Court Z Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities City of Paris 4 0 Revised 2/04/08 City of Paris December 2011 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections to date are 15.62% behind last year. This is only a timing issue dealing with when the appraisal district allocates tax collections to the various entities. There is no cause for concern. 2. Sales taxes are down only 0.71% from last year. This amounts to $10,370. 3. Hotel occupancy taxes are up 1.15% from last year. All hotels are current on their occupancy taxes except La Quinta. As of 1-6-12, La Quinta is delinquent for the ist quarter of 2011 but paid the bulk of its obligation for the 2"d quarter of 2011. They are also delinquent for the 3rd quarter of 2011. The 4`h quarter 2011 taxes are not due until 1-31-2012. 4. Franchise fees are up substantially (32.92%) 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 TCAP on behalf of the City also contributed to this increase. 5. Permit fees are up 11.70% compared to last year. 6. Municipal Court fines are 7.17% below last year's collections. 7. Interest & lease payments are up $27,811. It is normal for the flow of interest revenue to vary from year to year. 8. EMS fees are down 9.17%. Run numbers are actually up by 26 year to date, but revenue is determined not only by call volume but by the payer mix and run type (emergency vs. transfer). 9. The mixed beverage tax collection is down 31.66% (only $4,582). 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 up $36,018 from last year. 11. Recreation program fees are up $1,235. 12. Total General Fund revenues are 0.78% below last year. General Fund revenues would be up due to the timing of franchise tax payments from Suddenlink as noted above but this is offset by the timing of property tax payments from the appraisal district also noted above. General Fund revenues to date are 24.58% of the budget while the City is 25.00% through the budget year. 13. Total General Fund expenditures are up 6.70 % compared to last year. General Fund expenditures to date equal 25.21% of budget with the City being 25.00% through the budget yea r. 14. Sewer revenue is up 10.10% compared to last year due to the rate increase approved by the Council last June. 15. Water revenue is down 6.78% compared to last year but is still in line with budget to date numbers. I expect this to turn around with the increased sales of warmer weather if not sooner. 16. Misceltaneous water and sewer revenues are down due to receiving the Corps of Engineers' refund regarding Pat Mayse Lake. 17. Total Water & Sewer revenues are 5.16% below last year and equal 25.01% of budget which is narrowly above the 25.00% budget to date amount. The bulk of the decrease is due to the Pat Mayse refund last year which was a onetime event. 18. Total Water & Sewer expenses are 16.38% above last year at this point in time and represent 16.56% of the total budget (30.49% adjusted for debt) while the City is 25.00% through the budget year. . - 41 Departmental Expenditure Summary: At this point the City is three months or 25% 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 twelve departments whose expenditures are over 25.00% at this time. 1. Municipal Court-26.75%. The overage amounts to $4,096 and is due to the annual payment of stability pay plus December had 3 pay periods. 2. Police-26.94%. The overage amounts to $104,626 and is due to the annual payment of stability pay plus December had 3 pay periods, and overtime. 3. Engineering-25.03%. The overage amounts to $123 and is not significant. 4. Public Works-27.46%. The overage amounts to $5,902 and is due to the annual payment of stability pay plus December had 3 pay periods, and unemployment claims. 5. Traffic & Public Lighting-25.26%. The overage amounts to $1,369 and is due to electrical costs. 6. Garage-26.85%. The overage amounts to $5,452 and is due to the annual payment of stability pay plus December had 3 pay periods. 7. EMS-25.74%. The overage amounts to $16,623 and is due to the annual payment of stability pay plus December had 3 pay periods. 8. Cox Field-$44.98%. The overage amounts to $34,236 and is due to the grant match payment to TxDot. 9. Library-26.16%. The overage amounts to $7,417 and is due to the annual payment of stability pay plus December had 3 pay periods, and electrical costs. 10. General Expenses-31.82%. The overage amounts to $97,558 and is mainly due to the City's contribution to various non-profit agencies, the Health Department, and IT purchases for various departments. 11. Warehouse-30.91%. The overage amounts to $6,461 and is due to an erroneous posting. This will be corrected in January. 12. Wastewater Treatment-26.57%. The overage amounts to $32,880 and is due to chemical costs, TCEQ license fees, the annual payment of stability pay, plus December had 3 pay periods. 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. 412) Year to Date Comparison December, 2011 Current Year Previous Year Net to Date General Fund Taxes Collected 1,390,765.21 1,648,395.87 (257,630.66) Sales Tax 1,443,937.64 1,454,307.71 (10,370.07) Hotel-Motel Tax 115,879.00 114,555.76 1,323.24 Franchise Fees 924,994.01 695,867.27 229,126.74 Permits 29,073.85 26,028.40 3,045.45 Court Fines 76,082.57 81,961.44 (5,878.87) Leases & Interest 52,917.12 25,105.62 27,811.50 Fees & Copies 2,485.04 3,119.39 (634.35) Sanitation Fees 366,266.97 369,224.40 (2,957.43) EMS Fees 578,335.07 636,736.66 (58,401.59) Mixed Beverage Tax 9,888.04 14,470.99 (4,582.95) Miscellaneous Fees 117,524.49 81,506.26 36,018.23 Water & Sewer Transfer 187,500.00 187,500.00 - Recreation Programs 9,771.80 8,536.45 1,235.35 General Fund Total Revenues 5,305,420.81 5,347,316.22 (41,895.41) General Fund Total Expenditures 5,413,326.88 5,072,946.67 340,380.21 Net to Date (107,906.07) 274,369.55 (382,275.62) PEDC Fund Sales Tax 288,787.52 290,861.53 (2,074.01) Interest Earned 1,652.30 1,295.71 356.59 Loan Payments 7,500.17 7,500.17 PEDC Fund Total Revenues 297,939.99 292,157.24 5,782.75 PEDC Fund Total Expenditures 345,006.82 189,804.02 155,202.80 Net to Date (47,066.83) 102,353.22 (149,420.05) Water & Sewer Fund Sewer 1,352,102.73 1,228,026.18 124,076.55 Water 1,921,063.35 2,060,873.21 (139,809.86) Interest Earned 6,873.94 16,242.64 (9,368.70) Miscellaneous 100,565.45 259,454.82 (158,889.37) W&5 Fund Total Revenues 3,380,605.47 3,564,596.85 (183,991.38) W&S Fund Total Expenditures 2,217,240.97 1,905,083.17 312,157.80 Net to Date 1,163,364.50 1,659,513.68 (496,149.18) Comparison Report Page4,1~ 1/6/2012 Year to Date Comparison December, 2011 Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 2,916.56 396.62 2,519.94 Auction Proceeds Capital Projects Fund Revenues 2,916.56 396.62 2,519.94 Capital Projects Fund Expenditures 608,424.98 35,936.03 572,488.95 Net to Date (605,508.42) (35,539.41) (569,969.01) WW&SS Rev Bond 2000 Construction Interest Earned - 1,218.23 (1,218.23) WW&SS Rev Bond 2000 Const Revenues - 1,218.23 (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 1,474.27 1,474.27 Auction Proceeds 99,291.28 - 99,291.28 Equipment Replacement Fund Revenues 100,765.55 - 100,765.55 Equipment Replacement Fund Expenditures 14,210.67 69,284.00 (55,073.33) Net to Date 86,554.88 (69,284.00) 155,838.88 CO 2010 Construttion Fund Interest Earned 901.35 3,449.10 (2,547.75) Repayments From Other Funds - CO 2010 Construction Fund Revenues 901.35 3,449.10 (2,547.75) CO 2010 Construction Fund Expenditures 163,125.08 392,209.31 (229,084.23) Net to Date (162,223.73) (388,760.21) 226,536.48 Special Revenue Fund Interest Earned 0.24 - 0.24 Child Safety Fund Revenues 0.24 - 0.24 Child Safety Fund Expenditures - - - Net to Date 0.24 - 0.24 Child Safety Fund Interest Earned 24.92 28.95 (4.03) Donations - - - Child Safety Fund Revenues 24.92 28.95 (4.03) Child Safety Fund Expenditures - - - Net to Date 24.92 28.95 (4.03) Comparison Report 1 Page 24 ~ 1/6/2012 Year to Date Comparison December, 2011 Current Year Previous Year Net to Date Health Department InterestEarned - - Fees & Grants 270,236.16 108,920.03 161,316.13 Health Department Fund Revenues 270,236.16 108,920.03 161,316.13 Health Department Fund Expenditures 242,692.34 236,387.14 6,305.20 Net to Date 27,543.82 (127,467.11) 155,010.93 Grant Fund Grants 193,650.28 525,540.06 (331,889.78) Interest Earned - 26.34 (26.34) Grant Fund Revenues 193,650.28 525,566.40 (331,916.12) Grant Fund Expenditures 337,957.17 186,097.48 151,859.69 Net to Date (144,306.89) 339,468.92 (483,775.81) Water Contract Fund Interest Earned 3,732.59 4,736.91 (1,004.32) Deposits Billed (125.00) 150.00 (275.00) Water Contract Fund Revenue 3,607.59 4,886.91 (1,279.32) Water Contract Fund Expenditures Net to Date 3,607.59 4,886.91 (1,279.32) Community Development Block Grant Interest Earned and Fees 1,136.19 1,207.82 (71.63) Grants Community Dvl Block Grant Fd Revenues 1,136.19 1,207.82 (71.63) Community Dvl Block Grant Fd Expenditures - - - Net to Date 1,136.19 1,207.82 (71.63) Home Buyers Assistance 2009 G ra nts 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 InterestEarned 23.08 23.08 OCC Payments 157,938.24 157,938.24 TX Dept of Community Affairs Revenues 157,961.32 - 157,961.32 TX Dept of community Affairs Expenditures 74,192.16 1,253.00 72,939.16 Net to Date 83,769.16 (1,253.00) 85,022.16 Comparison Report Page 3~ ~ 1/6/2012 ~t Year to Date Comparison December, 2011 Current Year Previous Year Net to Date Municipal Court Tech Fee Municipal Court Tech Fee 3,025.06 3,204.08 (179.02) Interest Earned 36.12 61.51 (25.39) Municipal Court Tech Fee Revenue 3,061.18 3,265.59 (204.41) Municipal Court Tech Fee Expenditures 2,899.51 1,807.00 1,092.51 Net to Date 161.67 1,458.59 (1,296.92) Municipal Court Security Fee Court Security Fee 2,274.76 2,403.13 (128.37) tnterest Earned 54.47 91.08 (36.61) Municipal Court Security Fee Revenues 2,329.23 2,494.21 (164.98) Municipal Court Security Fee Expenditures 2,210.88 2,079.32 131.56 Net to Date 118.35 414.89 (296.54) Municipal Court Child Safety Fee Child Safety Fee 150.00 260.37 (110.37) Interest Earned 14.34 24.82 (10.48) Municipal Court Child Safety Fee Revenues 164.34 285.19 (120.85) Municipal Court Child Safety Fee Expenditures - - Net to Date 164.34 285.19 (120.85) Municipal Court Time Pay Fee Time Payment Fee 403.11 467.59 (64.48) Interest Earned 6.19 7.86 (1.67) Municipal Court Time Pay Fee Revenues 409.30 475.45 (66.15) Municipal Court Time Pay Fee Expenditures - - - Net to Date 409.30 475.45 (66.15) Police Conf Fds-Gambling Interest Earned 4.09 7.00 (2.91) Police Conf Fds-Gambling Revenue 4.09 7.00 (2.91) Police Conf Fds-Gambling Expenditures - - Net to Date 4.09 7.00 (2.91) Judicial Fofreiture Fee Judicial Forfeiture Fee 4,751.43 3,501.90 1,249.53 Interest Earned 3.36 15.10 (11.74) Police Judicial Forfeiture 4,754.79 3,517.00 1,237.79 Police ludicial Forfeiture Expenditures - 5,443.64 (5,443.64) Net to Date 4,754.79 (1,926.64) 6,681.43 Comparison Report Page 4 A6 1/6/2012 ~f Year to Date Comparison December, 2011 Current Year Previous Year Net to Date Tax & Rev CO 2000 Const Fund Interest Earned 16.82 67.76 (50.94) Tax & Rev CO 2000 Const Fund Revenues 16.82 67.76 (50.94) Tax & Rev CO 2000 Const Fund Expenditures - - - Net to Date 16.82 67.76 (50.94) CO Series 2002 Construction Fd Interest Earned 1.18 - 1.18 CO Series 2002 Construction Fd Revenues 1.18 - 1.18 CO Series 2002 Construction Fd Expenditures - - Net to Date 1.18 - 1.18 Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 - Interest Earned 10,793.81 14,838.20 (4,044.39) Revenue Bonds Sinking Funds Revenues 10,793.81 14,838.20 (4,044.39) Revenue Bonds Sinking Funds Expenditures - - - Net to Date 10,793.81 14,838.20 (4,044.39) Tax & Rev CO 2010 I&S Tx & Rev CO 2010 I&S 52,679.54 52,679.54 Interest Earned 61.09 0.63 60.46 2010 GO/W&S Refunding Bonds Revenues 52,740.63 0.63 52,740.00 2010 GO/W&S Refunding Bonds Expenditures 159,795.63 77,322.75 82,472.88 Net to Date (107,055.00) (77,322.12) (29,732.88) Tax & Rev CO 20021&S Fund Tax & Rev COs 2002 I&S 99,554.41 125,958.20 (26,403.79) Interest Earned 326.04 313.37 12.67 Tax & Rev CO 2002 I&S Fund Revenues 99,880.45 126,271.57 (26,391.12) Tax & Rev CO 2002 I&S Fund Expenditures 367,036.25 357,336.25 9,700.00 Net to Date (267,155.80) (231,064.68) (36,091.12) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&5 99,554.41 111,815.51 (12,261.10) Interest Earned 590.17 541.84 48.33 2003 GO Refunding Bonds Revenues 100,144.58 112,357.35 (12,212.77) 2003 GO Refunding Bonds Expenditures 790,185.00 772,432.50 17,752.50 Net to Date (690,040.42) (660,075.15) (29,965.27) Comparison Report Page 547 1/6/2012 Year to Date Comparison December, 2011 Current Year Previous Year Net to Date 2010 GO/W&S Refunding Bonds Cert. Of Oblig. 2010 I&S 113,281.04 126,199.21 (12,918.17) Interest Earned 1,443.70 1,443.70 2010 GO/W&S Refunding Bonds Revenues 114,724.74 126,199.21 (11,474.47) 2010 GO/W&S Refunding Bonds Expenditures 1,873,896.88 1,865,971.88 7,925.00 Net to Date (1,759,172.14) (1,739,772.67) (19,399.47) Library Memorial Fund Interest Earned 34.89 58.90 (24.01) Memorial Donations 585.00 585.00 Library Memorial Fund Revenues 619.89 58.90 560.99 Library Memorial Fund Expenditures 370.50 523.95 (153.45) Net to Date 249.39 (465.05) 714.44 Library Expendable Fund Interest Earned 75.00 129.22 (54.22) Donations 1,228.77 (1,228.77) Library Expendable Fund Revenues 75.00 1,357.99 (1,282.99) LibraryExpendable Fund Expenditures - - - Net to Date 75.00 1,357.99 (1,282.99) Library Permanent Fund Interest Earned 0.28 0.47 (0.19) Donations - - Library Permanent Fund Revenues 0.28 0.47 (0.19) Library Permanent Fund Expenditures Net to Date 0.28 0.47 (0.19) Comparison Report Page 648 1/6/2012 ~ fC0 GC G 3 N L 7 r 'a C a X W O N I-T Ql 00 Ol N 00 V lO M N lA V tD Q .-a .-1 N V1 I, M 00 O 00 O Ci 00 U1 rl M 00 N a' 00 L!1 N l0 1~ O O N i_ 01 Op N I~ Ol f- 1~ M 01 O Q1 O lD Ol 00 ~ N N M l0 V N C1 r-1 -It I, n'1 l0 00 e-1 1, V1 V1 I- N 1, 01 1- l0 r-I I, 00 e-1 l0 O l0 6r C V1 1~ m Cf M C I, l0 I, M Ln .-1 V1 01 M CT O lD tD M ati V tn N .-i ~ lD In 01 N 00 l0 N M 01 V1 M M M lD ('n ~i IA 00 M O N M M O M O LA r-4 r-1 00 01 d 0 to -a M M O Ol O O N lD l0 L.f) N 1~ tD 00 N Ol 00 N N N M 00 00 M O M 00 V1 Vl tD ' E m ti •--4 V N N M I~ r-I N .-1 V1 M 1~ 00 rl 1~ 1, 1, U1 M lD ll1 00 Ol 1, V' N O ~t O N M lG O .--4 N 1~ V 00 O a O O 00 Vl M IA ri Ol 'cT M Ql Ol M M m W ~ O O o 0 0 0 o O o O O O o O o 0 0 0 o O o o O O o 0 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O M 1~ 00 OO lA lD N e-1 M tA M O M l0 '-1 l/l N O O N M g N V1 ll1 ~ GJ N * 00 Ul V -q t~ ''7 l0 O f, 00 r-1 M ~I '-1 Cr l0 O O1 w O Vl O M Q1 V1 Ll1 O M V) Ql N 01 M t!1 M M lD ~ O O 00 M 01 O N R 'i O 00 01 Q1 V 00 t ~--I ` y 9 V O LD ~ O Ol l0 V 00 00 O V1 V 01 I~ f,1 O M N M .-1 -1 N O M C' V' 00 4 y M O N M lD l0 .--I a-1 ~ tn 1-I N .-i N Q1 00 N f'~1 N M 01 N Ql V1 V N M l0 i~ v m ci M -7 N -1 ~r M l0 Ol ct N O O 0 -'T N N .--1 lD -;r -l O1 M M -4 1, l/1 V1 V) M N .--1 N 'O 00 ei Vl I, O t!1 I, * V M O N M lD ~--I O 00 Ql Lf1 Lf1 N N N O M M V1 M O Y ~ G7 m O 1~ .-i o0 O O o0 N ~t M t7 M f~ r~ ~ ~t O O N O O O e~ N V M Ci 0 O O m 0 ~ ~ ~ ` ~ .--I N N N N I N N N ~ N N e-1 N ~ .~i N N N (V N N -4 . 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