07.January monthly financial report
CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date: Originating Department: Presented By: Agenda Item No.:
2-15-12
Council Date: Finance Gene Anderson 7.
2-27-12
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:
January 2012 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 37 Revised 2/04/08
City of Paris
January 2012 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections to date are 36.46% ahead
of last year. This is only a timing issue dealing with when the appraisal district allocates tax
collections to the various entities.
2. Sales taxes are down only 0.17% from last year. This amounts to only $3,340.
3. Hotel occupancy taxes are up 1.73% from last year. All hotels are current on their occupancy
taxes except La Quinta. As of 2-14-12, La Quinta is delinquent for the 15t quarter of 2011 but
paid the bulk of its obligation for the 2nd quarter of 2011. They are also delinquent for the 3rd
and 4thquarter of 2011. Kent and I met with the owner and hotel manager on February 7th. He
has promised to pay $3,000 per month on the back taxes plus pay any current amount due on
schedule. At that rate it will take approximately 15 months for them to pay the back tax due.
4. Franchise fees are up substantially (48.79%) because of the timing of (1)Suddenlink's payment
and (2) Oncor payments. Last year, the first Suddenlink 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 18.14% compared to last year.
6. Municipal Court fines are 2.61% below last year's collections.
7. Interest & lease payments are up $43,222. It is normal for the flow of interest revenue to vary
from year to year.
8. EMS fees are down 5.01%. Run numbers are actually down year to date by 57 runs, 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 25.06% (only $7,034).
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 14.81% from last year.
11. Recreation program fees are up $2,759.
12. Total General Fund revenues are 19.22% above last year. This increase, as noted above, is due to
the timing of payments from Suddenlink, Oncor, and the Lamar County Appraisal District.
General Fund revenues to date are 44.20% of the budget while the City is 33.33.00% through
the budget year.
13. Total General Fund expenditures are up 4.32 % compared to last year. General Fund
expenditures to date equal 32.75% of budget with the City being 33.33% through the budget
year.
14. Sewer revenue is up 8.76% compared to last year due to the rate increase approved by the
Council last June.
15. Water revenue is down 8.00% compared to last year but is still close to the budget to date
numbers. I expect this to turn around with the increased sales of warmer weather.
16. Miscellaneous water and sewer revenues are down due to receiving the Corps of Engineers'
refund regarding Pat Mayse Lake last year.
17. Total Water & Sewer revenues are 5.36% below last year and equal 32.67% of budget which is
just below the 33.33% budget to date amount. The bulk of the decrease is due to the Pat Mayse
refund last year which was a onetime event, but water sales are also down.
33
18. Total Water & Sewer expenses are 12.22% above last year at this point in time and represent
21.89% of the total budget (35.88% adjusted for debt) while the City is 33.33% through the
budget year.
Departmental Expenditure Summary:
At this point the City is four months or 33.33% 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 eleven
departments whose expenditures are over 33.33% at this time.
1. Municipal Court-34.35%x. The overage amounts to $2,379 and is due to the annual payment of
stability pay plus December had 3 pay periods.
2. Police-35.22%. The overage amounts to $101,803 and is due to the annual payment of stability
pay plus December had 3 pay periods, and overtime.
3. Public Works-34.80%. The overage amounts to $3,513 and is due to the annual payment of
stability pay plus December had 3 pay periods, and unemployment claims.
4. Traffic & Public Lighting-38.45%. The overage amounts to $27,033 and is due to electrical costs.
5. Garage-34.68%. The overage amounts to $3,994 and is due to the annual payment of stability
pay plus December had 3 pay periods.
6. EMS-33.46%. The overage amounts to $2,862 and is due to the annual payment of stability pay.
7. Cox Field-$54.58%. The overage amounts to $36,415 and is due to the grant match payment to
TxDot.
8. Library-35.11%. The overage amounts to $11,355 and is due to the annual payment of stability
pay plus December had 3 pay periods, and electrical costs.
9. General Expenses-35.83%. The overage amounts to $35,760 and is mainly due to the City's
contribution to various non-profit agencies, the Health Department, and IT purchases for various
departments.
10. Warehouse-39.47%. The overage amounts to $6,704 and is due primarily to an erroneous
posting. This posting will be corrected in February.
11. Wastewater Treatment-34.59%. The overage amounts to $26,533 and is due to chemical costs,
TCEQ license fees, sludge removal, 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. 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.
39
Year to Date Comparison
7.
11 LAAWUZ~l January, 2012
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 4,339,293.39 3,179,807.33 1,159,486.06
Sales Tax 1,921,959.39 1,925,299.91 (3,340.52)
Hotel-Motel Tax 215,437.62 211,759.06 3,678.56
Franchise Fees 1,123,605.07 755,148.58 368,456.49
Permits 35,978.54 30,453.15 5,525.39
Court Fines 109,623.21 112,568.88 (2,945.67)
Leases & Interest 76,874.45 33,652.01 43,222.44
Fees & Copies 4,179.48 4,586.85 (407.37)
Sanitation Fees 487,893.19 492,676.14 (4,782.95)
EMS Fees 813,760.55 856,738.66 (42,978.11)
Mixed Beverage Tax 21,036.40 28,071.00 (7,034.60)
Miscellaneous Fees 128,413.84 111,843.13 16,570.71
Water & Sewer Transfer 250,000.00 250,000.00 -
Recreation Programs 11,296.35 8,536.45 2,759.90
General Fund Total Revenues 9,539,351.48 8,001,141.15 1,538,210.33
General Fund Total Expenditures 7,032,267.44 6,740,746.70 291,520.74
Net to Date 2,507,084.04 1,260,394.45 1,246,689.59
PEDC Fund
Sales Tax 384,391.86 385,059.97 (668.11)
Interest Earned 1,771.59 1,505.29 266.30
Loan Payments 7,500.17 7,500.17
PEDC Fund Total Revenues 393,663.62 386,565.26 7,098.36
PEDC Fund Total Expenditures 406,467.87 221,174.53 185,293.34
Net to Date (12,804.25) 165,390.73 (178,194.98)
Water & Sewer Fund
Sewer 1,780,965.66 1,637,369.20 143,596.46
Water 2,490,818.05 2,707,505.12 (216,687.07)
Interest Earned 9,629.36 24,010.83 (14,381.47)
Miscellaneous 134,014.04 296,857.18 (162,843.14)
W&S Fund Total Revenues 4,415,427.11 4,665,742.33 (250,315.22)
W&S Fund Total Expenditures 2,929,558.06 2,610,495.90 319,062.16
Net to Date 1,485,869.05 2,055,246.43 (569,377.38)
Comparison Report Page 1 2/6/2012
- 40
Year to Date Comparison
7
January, 2012
Current Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned 4,215.08 585.74 3,629.34
Auction Proceeds
Capital Projects Fund Revenues 4,215.08 585.74 3,629.34
Capital Projects Fund Expenditures 712,758.72 53,996.03 658,762.69
Net to Date (708,543.64) (53,410.29) (655,133.35)
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 2,220.47 2,220.47
Auction Proceeds 99,291.28 - 99,291.28
Equipment Replacement Fund Revenues 101,511.75 - 101,511.75
Equipment Replacement Fund Expenditures 80,294.62 93,400.00 (13,105.38)
Net to Date 21,217.13 (93,400.00) 114,617.13
CO 2010 Construction Fund
Interest Earned 1,322.71 5,037.16 (3,714.45)
Repayments From Other Funds -
CO 2010 Construction Fund Revenues 1,322.71 5,037.16 (3,714.45)
CO 2010 Construction Fund Expenditures 163,125.08 441,875.14 (278,750.06)
Net to Date (161,802.37) (436,837.98) 275,035.61
Special Revenue Fund
Interest Earned 0.37 - 0.37
Child Safety Fund Revenues 0.37 - 0.37
Child Safety Fund Expenditures - - -
Net to Date 0.37 - 0.37
Child Safety Fund
Interest Earned 37.64 43.51 (5.87)
Donations - - -
Child Safety Fund Revenues 37.64 43.51 (5.87)
Child Safety Fund Expenditures - - -
Net to Date 37.64 43.51 (5.87)
Comparison Report Page 2 2/6/2012
Al
Year to Date Comparison
January, 2012
MNh
Current Previous Net to
Year Year Date
Health Department
Interest Earned - -
Fees & Grants 363,010.40 115,199.03 247,811.37
Health Department Fund Revenues 363,010.40 115,199.03 247,811.37
Health Department Fund Expenditures 315,194.20 311,099.11 4,095.09
Net to Date 47,816.20 (195,900.08) 243,716.28
Grant Fund
Grants 243,200.67 525,540.06 (282,339.39)
Interest Earned - 52.10 (52.10)
Grant Fund Revenues 243,200.67 525,592.16 (282,391.49)
Grant Fund Expenditures 334,931.70 223,431.13 111,500.57
Net to Date (91,731.03) 302,161.03 (393,892.06)
Water Contract Fund
Interest Earned 4,900.07 6,057.95 (1,157.88)
Deposits Billed (425.00) (50.00) (375.00)
Water Contract Fund Revenue 4,475.07 6,007.95 (1,532.88)
Water Contract Fund Expenditures
Net to Date 4,475.07 6,007.95 (1,532.88)
Community Development Block Grant
Interest Earned and Fees 1,301.40 1,977.17 (675.77)
Grants
Community Dvl Block Grant Fd Revenues 1,301.40 1,977.17 (675.77)
Community Dvl Block Grant Fd Expenditures 1,400.00 - 1,400.00
Net to Date (98.60) 1,977.17 (2,075.77)
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 30.85 30.85
OCC Payments 157,938.24 5,098.00 152,840.24
TX Dept of Community Affairs Revenues 157,969.09 5,098.00 152,871.09
TX Dept of community Affairs Expenditures 74,192.16 1,253.00 72,939.16
Net to Date 83,776.93 3,845.00 79,931.93
Comparison Report ` Page 3 2/6/2012
4 2,
Year to Date Comparison
January, 2012
Och
Current Previous Net to
Year Year Date
Municipal Court Tech Fee
Municipal Court Tech Fee 4,352.88 4,122.30 230.58
Interest Earned 54.93 93.11 (38.18)
Municipal Court Tech Fee Revenue 4,407.81 4,215.41 192.40
Municipal Court Tech Fee Expenditures 3,118.51 2,245.00 873.51
Net to Date 1,289.30 1,970.41 (681.11)
Municipal Court Security Fee
Court Security Fee 3,270.66 3,091.59 179.07
Interest Earned 82.20 136.91 (54.71)
Municipal Court Security Fee Revenues 3,352.86 3,228.50 124.36
Municipal Court Security Fee Expenditures 2,670.62 2,511.29 159.33
Net to Date 682.24 717.21 (34.97)
Municipal Court Child Safety Fee
Child Safety Fee 174.56 370.03 (195.47)
Interest Earned 21.70 37.84 (16.14)
Municipal Court Child Safety Fee Revenues 196.26 407.87 (211.61)
Municipal Court Child Safety Fee Expenditures - -
Net to Date 196.26 407.87 (211.61)
Municipal Court Time Pay Fee
Time Payment Fee 592.94 650.66 (57.72)
Interest Earned 9.44 11.93 (2.49)
Municipal Court Time Pay Fee Revenues 602.38 662.59 (60.21)
Municipal Court Time Pay Fee Expenditures 25.00 - 25.00
Net to Date 577.38 662.59 (85.21)
Police Conf Fds-Gambling
Interest Earned 6.18 10.52 (4.34)
Police Conf Fds-Gambling Revenue 6.18 10.52 (4.34)
Police Conf Fds-Gambling Expenditures - -
Net to Date 6.18 10.52 (4.34)
Judicial Fofreiture Fee
Judicial Forfeiture Fee 4,751.43 3,501.90 1,249.53
Interest Earned 7.23 22.29 (15.06)
Police Judicial Forfeiture 4,758.66 3,524.19 1,234.47
Police Judicial Forfeiture Expenditures 1,834.00 8,587.64 (6,753.64)
Net to Date 2,924.66 (5,063.45) 7,988.11
Comparison Report Page 4 2/6/2012
43
Year to Date Comparison
January, 2012
MXh
Current Previous Net to
Year Year Date
Tax & Rev CO 2000 Const Fund
Interest Earned 25.41 101.84 (76.43)
Tax & Rev CO 2000 Const Fund Revenues 25.41 101.84 (76.43)
Tax & Rev CO 2000 Const Fund Expenditures 4,500.00 - 4,500.00
Net to Date (4,474.59) 101.84 (4,576.43)
CO Series 2002 Construction Fd
Interest Earned 1.78 - 1.78
CO Series 2002 Construction Fd Revenues 1.78 - 1.78
CO Series 2002 Construction Fd Expenditures - -
Net to Date 1.78 - 1.78
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003 -
Interest Earned 14,176.79 19,344.86 (5,168.07)
Revenue Bonds Sinking Funds Revenues 14,176.79 19,344.86 (5,168.07)
Revenue Bonds Sinking Funds Expenditures - - -
Net to Date 14,176.79 19,344.86 (5,168.07)
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S 166,545.43 166,545.43
Interest Earned 61.09 0.63 60.46
2010 GO/W&S Refunding Bonds Revenues 166,606.52 0.63 166,605.89
2010 GO/W&S Refunding Bonds Expenditures 159,795.63 77,322.75 82,472.88
Net to Date 6,810.89 (77,322.12) 84,133.01
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 314,739.62 244,212.86 70,526.76
Interest Earned 361.18 383.38 (22.20)
Tax & Rev CO 2002 I&S Fund Revenues 315,100.80 244,596.24 70,504.56
Tax & Rev CO 2002 I&S Fund Expenditures 367,036.25 357,336.25 9,700.00
Net to Date (51,935.45) (112,740.01) 60,804.56
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 314,739.62 175,311.28 139,428.34
Interest Earned 590.17 614.94 (24.77)
2003 GO Refunding Bonds Revenues 315,329.79 175,926.22 139,403.57
2003 GO Refunding Bonds Expenditures 790,185.00 772,432.50 17,752.50
Net to Date (474,855.21) (596,506.28) 121,651.07
Comparison Report Page 5 2/6/2012
44
Year to Date Comparison
7
January, 2012
Current Previous Net to
Year Year Date
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 358,136.10 236,618.16 121,517.94
Interest Earned 1,618.33 1,618.33
2010 GO/W&S Refunding Bonds Revenues 359,754.43 236,618.16 123,136.27
2010 GO/W&S Refunding Bonds Expenditures 1,873,896.88 1,865,971.88 7,925.00
Net to Date (1,514,142.45) (1,629,353.72) 115,211.27
Library Memorial Fund
Interest Earned 52.80 88.57 (35.77)
Memorial Donations 875.00 875.00
Library Memorial Fund Revenues 927.80 88.57 839.23
Library Memorial Fund Expenditures 506.09 964.89 (458.80)
Net to Date 421.71 (876.32) 1,298.03
Library Expendable Fund
Interest Earned 113.10 194.32 (81.22)
Donations 1,228.77 (1,228.77)
Library Expendable Fund Revenues 113.10 1,423.09 (1,309.99)
Libra ryExpendable Fund Expenditures - - -
Net to Date 113.10 1,423.09 (1,309.99)
Library Permanent Fund
Interest Earned 0.42 0.70 (0.28)
Donations - -
Library Permanent Fund Revenues 0.42 0.70 (0.28)
Library Permanent Fund Expenditures
Net to Date 0.42 0.70 (0.28)
Comparison Report Page 6 2/6/2012
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