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07-MONTHLY STATEMENT OF RECEIPTS AND DISBURSEMENTSCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: 4-13-12 Council Date: 4-23-12 Originating Department: I Presented By: Finance Gene Anderson RECOMMENDED MOTION: Not an action item. Agenda ltem 1N o.: 7. 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: March 2012 Financial Report AcTio Z Fin F~ De F-I Pr( 0 Pu v: BUDGET INFO: ancial Report ❑ Minute Order Expense $NA partment Report ❑ Resolution Budgeted Amt. $NA sentation ❑ Ordinance yTD Actual $NA :)lic 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 Revised 2/04/08 City of Paris V 50 City of Paris March 2012 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections to date are 2.29% less than last year at this point. Collections on the current tax roll are 94.25% compared to 95.03% last year. Also keep in mind that the 0&M portion of the tax rate is less than last year as is the taxable value of property. 2. Sales taxes are up 0.92% from last year. This amounts to $27,380. 3. Hotel occupancy taxes are up 1.44% from last year. All hotels are current on their occupancy taxes except La Quinta. As of 4-17-12, La Quinta is delinquent for the 1St quarter of 2011 but paid the bulk of its obligation for the 2"d quarter of 2011. They are also delinquent for the 3`d and 4`hquarter 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. La Quinta has made its first two $3,000 payments on schedule. 4. Franchise fees are up 12.02% because of increased Oncor payments. 5. Permit fees are up 71.55% compared to last year. 6. Municipal Court fines are 11.53% above last year's collections. 7. Interest & lease payments are up $40,035. It is normal for the flow of interest revenue and lease payments to vary from year to year. 8. EMS fees are down 5.97%. 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 7.51% from last year. 11. Recreation program fees are down $4,436. 12. Total General Fund revenues are 0.68% above last year. General Fund revenues to date are 62.25% of the budget while the City is 50.00% through the budget year. 13. Total General Fund expenditures are up 5.39% compared to last year. General Fund expenditures to date equal 47.36% of budget with the City being 50.00% through the budget year. 14. Sewer revenue is up 8.64%a compared to last year due to the rate increase approved by the Council last June. 15. Water revenue is down 5.19% 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 2.10% below last year and equal 48.19% of budget which is below the 50.00% budget to date amount. The bulk of the decrease is due to the Pat Mayse refund last year which was a onetime event and decreased water sales. 18. Total Water & Sewer expenses are 13.48% above last year at this point in time and represent 33.93% of the total budget (47.93% adjusted for debt) while the City is 50.00% through the budget year. - 51 Departmental Expenditure Summary: At this point the City is six months 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 five departments whose expenditures are over 50.00% at this time. 1. Police-51.19%. The overage amounts to $63,945 and is due to pound supplies, the emergency notification system, confidential funds, IT expenses, and maintenance of building and equipment. 2. Cox Field-67.66%. The overage amounts to $30,266 and is due to the grant match payment to TxDot. 3. Library-50.03%. The overage amounts to $184 and is an inconsequential amount. 4. General Expenses-51.18%. The overage amounts to $16,950 and is mainly due to the City's contribution to various non-profit agencies, the Health Department, and IT purchases for various departments. 5. Wastewater Treatment-52.60%. The overage amounts to $54,528 and is due to chemical costs, TCEQ license fees, and pumps & motors maintenance. 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. 52 Year to Date Comparison 1. March, 2012 Current Year Previous Year Net to Date General Fund Taxes Collected 5,695,547.53 5,829,070.01 (133,522.48) Sales Tax 2,996,476.31 2,969,095.34 27,380.97 Hotel-Motel Tax 213,409.97 210,365.19 3,044.78 Franchise Fees 1,697,804.35 1,515,593.52 182,210.83 Permits 76,679.99 44,697.84 31,982.15 Court Fines 216,648.67 194,249.47 22,399.20 Leases & Interest 91,726.39 51,691.19 40,035.20 Fees & Copies Sanitation Fees 6,080.55 731,725.41 6,772.28 738,453.19 (691.73) (6,727.78) EMS Fees 1,147,888.67 1,220,881.09 (72,992•42) Mixed Beverage Tax 21,036.40 28,071.00 (7,034.60) Miscellaneous Fees 142,614.26 132,650.94 9,963.32 Water & Sewer Transfer 375,000.00 375,000.00 - Recreation Programs 22,838.85 271275.70 (4,436.85) General Fund Total Revenues 13,435,477.35 13,343,866.76 91,610.59 General Fund Total Expenditures 10,168,122.48 9,648,017.50 520,104.98 Net to Date 3,267,354.87 3,695,849.26 (428,494.39) PEDC Fund Sales Tax 599,295.24 593,819.05 5,476.19 Interest Earned 2,109.43 2,604.07 (494.64) Loan Payments 7,500.17 7,500.17 PEDC Fund Total Revenues 608,904.84 596,423.12 12,481.72 PEDC Fund Total Expenditures 550,254.11 321,256.62 228,997•49 Net to Date 58,650.73 275,166.50 (216,515.77) Water & Sewer Fund Sewer 2,638,624.11 2,428,558.87 210,065.24 Water 3,618,353.87 3,816,462.47 (198,108.60) Interest Earned 14,822.03 35,889.45 (21,067.42) Miscellaneous 241,709.61 372,926.03 (131,216.42) W&S Fund Total Revenues 6,513,509.62 6,653,836.82 (140,327.20) W&S Fund Total Expenditures 4,542,385.07 4,002,526.95 539,858.12 Net to Date 1,971,124.55 2,651,309.87 (680,185.32) Comparison Report Page 1- - 53 4/4/2012 Year to Date Comparison 7. March, 2012 Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 6,723.87 874.10 5,849.77 Auction Proceeds Capital Projects Fund Revenues 6,723.87 874.10 5,849.77 Capital Projects Fund Expenditures Net to Date 920,277.57 (913,553.70) 78,154.30 (77,280.20) 842,123.27 (836,273.50) WW&SS Rev Bond 2000 Construction Interest Earned - 1,218.23 (1,218.23) WW&55 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 3,617.26 3,617.26 Auction Proceeds 99,291.28 - 99,291.28 Equipment Replacement Fund Revenues 102,908.54 - 102,908.54 Equipment Replacement Fund Expenditures Net to Date 255,793.57 (152,885.03) 93,400.00 (93,400.00) 162,393.57 (59,485.03) CO 2010 Construction Fund Interest Earned 2,193.90 7,606.87 (5,412.97) Repayments From Other Funds - CO 2010 Construction Fund Revenues 2,193.90 7,606.87 (5,412.97) CO 2010 Construction Fund Expenditures 163,125.08 505,623.40 (342,498.32) Net to Date (160,931.18) (498,016.53) 337,085.35 Special Revenue Fund Interest Earned 0.63 - 0.63 Child Safety Fund Revenues 0.63 - 0.63 Child Safety Fund Expenditures - - - Net to Date 0.63 - 0.63 Child Safety Fund Interest Earned 67.03 67.91 (0.88) Donations 6,600.00 1,500.00 5,100.00 Child Safety Fund Revenues 6,667.03 1,567.91 5,099.12 Child Safety Fund Expenditures 300.00 - 300.00 Net to Date 6,367.03 1,567.91 4,799.12 Pa 2 4/4/2012 Comparison Report ge _ 54 Year to Date Comparison 1. March, 2012 Current Year Previous Year Net to Date Health Department Interest Earned - Fees & Grants 542,975.22 132,808.03 410,167.19 Health Department Fund Revenues 542,975.22 132,808.03 410,167.19 Health Department Fund Expenditures 459,867.71 453,390.16 6,477.55 Net to Date 83,107.51 (320,582.13) 403,689.64 Grant Fund Grants 296,116.33 695,424.76 (399,308.43) Interest Earned - 52.10 (52.10) Grant Fund Revenues 296,116.33 695,476.86 (399,360.53) Grant Fund Expenditures Net to Date 531,785.25 (235,668.92) 314,554.09 380,922.77 217,231.16 (616,591.69) Water Contract Fund Interest Earned 7,176.19 9,304.72 (2,128.53) Deposits Billed (135.00) 75.00 (210.00) Water Contract Fund Revenue 7,041.19 9,379.72 (2,338.53) Water Contract Fund Expenditures Net to Date 7,041.19 9,379.72 (2,338.53) Community Development Block Grant Interest Earned and Fees 966.18 2,790.94 (1,824.76) Grants Community Dvl Block Grant Fd Revenues 966.18 2,790.94 (1,824.76) Community Dvl Block Grant Fd Expenditures Net to Date 1,400.00 (433.82) - 2,790.94 1,400.00 (3,224.76) Home Buyers Assistance 2009 G ra nts 40,000.00 40,000.00 Home Buyers Assistance 2009 Revenues 40,000.00 - 40,000.00 Home Buyers Assistance 2009 Expenditures 23,000.00 - 23,000.00 Net to Date 17,000.00 - 17,000.00 Texas Department of Community Affairs Interest Earned 46.91 1.05 45.86 OCC Payments 157,938.24 5,098.00 152,840.24 TX Dept of Community Affairs Revenues 157,985.15 5,099.05 152,886.10 TX Dept of community Affairs Expenditures 74,192.16 1,253.00 72,939.16 Net to Date 83,792.99 3,846.05 79,946.94 Comparison Report Page 3 ` v` C C~ 4/4/2012 J Year to Date Comparison 9 March, 2012 Current Previous Net to Year Year Date Municipal Court Tech Fee Municipal Court Tech Fee 7,712.17 6,675.66 1,036.51 Interest Earned 95.57 147.30 (51.73) Municipal Court Tech Fee Revenue 7,807.74 6,822.96 gg4•~8 Municipal Court Tech Fee Expenditures 5,457.71 3,714.00 1,743.71 Net to Date 2,350.03 3,108.96 (758.93) Municipal Court Security Fee 7-7 Court Security Fee 5,791.72 5,012.69 779.03 Interest Earned 140.50 214•29 (73•79) Municipal Court Security Fee Revenues 5,932.22 5,226.98 705.24 Municipal Court Security Fee Expenditures 3,819.94 3,561.53 258.41 28 112 2 1,665.45 446.83 Net to Date . , Municipal Court Child Safety Fee Child Safety Fee 452.79 446.76 6.03 Interest Earned 37.01 58.16 (21.15) Municipal Court Child Safety Fee Revenues 489.80 504.92 (15.12) Municipal Court Child Safety Fee Expenditures - - 80 489 504.92 (15.12) Net to Date . Municipal Court Time Pay Fee Time Payment Fee 1,131.13 11096.91 34.22 Interest Earned 16.46 19.14 (2•68) Municipal Court Time Pay Fee Revenues 1,147.59 1,116.05 31.54 Municipal Court Time Pay Fee Expenditures 25.00 - 25.00 Net to Date 1,122.59 1,116.05 6.54 Police Conf Fds-Gambling Interest Earned 10.50 16.42 (5•92) Police Conf Fds-Gambling Revenue 10.50 16.42 (5•92) Police Conf Fds-Gambling Expenditures - - 50 10 16.42 (5•92) Net to Date . Judicial Fofreiture Fee 08 175 Judicial Forfeiture Fee 4,751.43 4,576.35 . 28) (17 Interest Earned 11.79 29.07 . Police Judicial Forfeiture 4,763.22 4,605.42 157.80 Police Judicial Forfeiture Expenditures 14,443.89 11,611.04 2,832.85 680.67) (9 (7,005.62 ) (2,675.05) , Net to Date Page 4 C 4/4/2012 Comparison Report - - - 56 Year to Date Comparison 7. March, 2012 Current Year Previous Year Net to Date Tax & Rev CO 2000 Const Fund Interest Earned 38.95 158.96 (120.01) Tax & Rev CO 2000 Const Fund Revenues 38.95 158.96 (120.01) Tax & Rev CO 2000 Const Fund Expenditures Net to Date 4,500.00 (4,461.05) - 158.96 4,500.00 (4,620.01) CO Series 2002 Construction Fd Interest Earned 3.02 - 3.02 CO Series 2002 Construction Fd Revenues 3.02 - 3.02 CO Series 2002 Construction Fd Expenditures - - Net to Date 3.02 - 3.02 Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 Interest Earned 21,024.43 28,837.87 (7,813.44) Revenue Bonds Sinking Funds Revenues 21,024.43 28,837.87 (7,813.44) Revenue Bonds Sinking Funds Expenditures Net to Date - 21,024.43 - 28,837.87 (7,813.44) Tax & Rev CO 2010 I&S Tx & Rev CO 2010 I&S Interest Earned 218,154.16 61.09 94.49 218,154.16 (33.40) 2010 GO/W&S Refunding Bonds Revenues 2010 GO/W&S Refunding Bonds Expenditures Net to Date 218,215.25 160,295.63 57,919.62 94.49 77,322.75 (77,228.26) 218,120.76 82,972•88 135,147.88 Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&S Interest Earned 412,270.46 682.88 447,122.70 770.33 (34,852.24) (87.45) Tax & Rev CO 2002 I&S Fund Revenues 412,953.34 447,893.03 (34,939.69) Tax & Rev CO 2002 I&S Fund Expenditures Net to Date 367,036.25 45,917.09 357,336.25 90,556.78 9,700.00 (44,639.69) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S Interest Earned 412,270.46 590.17 355,438.27 989.28 56,832.19 (399.11) 2003 GO Refunding Bonds Revenues 2003 GO Refunding Bonds Expenditures 412,860.63 790,185.00 356,427.55 772,432.50 56,433.08 17,752.50 Net to Date (377,324.37) (416,004.95) 38,680.58 Comparison Report Page 5_ 5~1 4/4/2012 ( Year to Date Comparison Current Year 2010 GO/W&S Refunding Bonds Cert. Of Oblig. 2010 I&S Interest Earned 2010 GO/W&S Refunding Bonds Revenues 2010 GO/W&S Refunding Bonds Expenditures Net to Date Library Memorial Fund Interest Earned Memorial Donations Library Memorial Fund Revenues Library Memorial Fund Expenditures Net to Date Library Expendable Fund Interest Earned Donations Library Expendable Fund Revenues LibraryExpendable Fund Expenditures Net to Date Library Permanent Fund Interest Earned Donations Library Permanent Fund Revenues Library Permanent Fund Expenditures Net to Date 469,114.54 2,774.60 471,889.14 1,874,396.88 (1,402,507.741 90.66 2,936.00 3,026.66 679.68 2,346.98 191.88 191.88 191.88 0.71 0.71 0.71 Previous Year 439,916.35 439,916.35 1,866,471.88 (1,426,555.53 137.82 137.82 1,200.64 (1,062.82) 303.44 1,228.77 1,532.21 1,532.21 1.09 1.09 1.09 March, 2012 Net to Date 29,198.19 2,774.60 31,972.79 7,925.00 24,047.79 (47.16) 2,936.00 2,888.84 (520.96) 3,409.80 (111.56) (1,228.77) (1,340.33) (1,340.33) (0.38) 0.38) 0.38) Page 6 5 ~ 4/4/2012 Comparison Report - - - L 19 c E C 7 N ar ~ 3 ~ ~ C G1 Q X W ~ M ~ 1-4 L O n Ql l ~0 l 0 M l D N I ~ V . --1 01 Ol O l ~D 00 V ( +'1 01 ( '~r1 1 O11 00 O M O V N '^-1 e N-1 N . --1 M l D Q1 Ol ~ --I N N 1 f1 M O[ 'n Ql M --I I M ~ l V l D ll I M , N 00 00 ~ I ~1 , V 0 00 N f 00 +'1 l O D l 00 l O D l lD 0 L V1 f f1 ~'1 a+ N. 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