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07-FINANCE DIRECTOR TO SUBMIT MONTHLY STATEMENT OF ALL RECEIPTS AND DISBURSEMENTSCITY COUNCIL AGENDA ITEM BRIEFING SHEET Submittal Date: 6-16-12 Council Date: 6-25-12 Originating Department: Finance Ptcsented By: Gene Anderson Agenda Item No.: 7. 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: May 2012 Financial Report PiscAt. NOTES: None ACTION: BUDGET INFO: ~ Finaacial Repott ❑ Minute Order Expense SNA ❑ Deparanent Reporc Rcsolution gudgeted Amt. SN~1 ❑ Presentation ❑ Ordinance y'rD Actual $Nr1 ❑ Public Hearing ❑ Other Acct. Name NA Acct. Number NA City of Parls 25 Revised 2/04/08 ~ . City of Paris May 2012 Financial Report Comments Net to Date Comparison of Revenues: i. The operations and maintenance property tax and related collections to date are 3.2696 less than last year at thts point. Collectians on the current tax roll are 96.5396 compared to 96.5096 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 0.1296 from last year. This amounts to oniy $4,651. 3. Hotel occupancy taxes are up 7.2096 from iast year. All hotels are current on their occupancy taxes except la Quinta. As of 6-16-12, La Quinta is delinquent for the i" 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 and 4"quarter of 2011. Kent and I met with the owner and hotel manager on February 7'h . 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 four $3,000 payments on schedule. 4. Franchise fees are up 18.4496 because af increased Oncor and Atmos payments. 5. Permit fces are up 45.47% compared to last year. 6. Municipal Coun fines are 16.99% above last years coilections. 7. Interest & lease payments are up $50,897. It is normal for the flow of interest revenue and lease payments to vary from year to year. 8. EMS fees are down 6.0296. Revenue is determined not only by cal{ volume but by the payer mix (cash, private insurance, Medicare, etc.) and run rype (emergency vs. transfer). 9. The mixed beverage tax collection is down 26.0796 (only $11,275). 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. To date receipts are virtually identical in total with last years revenues. 11. Recreation program fees are up $62.20. 12. Total General Fund revenues are 1.0096 above last year. General Fund revenues to date are 74.1396 of the budget while the City is 65.67% through the budget year. 13. Total General Fund expenditures are up 4.62% compared to last year. General Fund expenditures to date equal 63.239'0 of budget with the City being 66.6796 through the budget year. 14. Sewer revenue is up 8.49% compared to last year due to the rate increase approved by the Council last June. 15. Water revenue is down 3.8696 compared to last year but is still close to the budget to date numbers. This decrease is beginning to turn around with the increased sales from 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 1.1496 below last year and equa163.60% of budget which is below the 66.67% 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 13.35% above last year at this point in time and represent 45.3896 of the total budget 159.39% adjusted for debt) while the City is 66.67% through the budget year. 26 Departmental Expenditure Summary: At this point the City is seven months or 66.67% 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 three departments whose expenditures are over 66.67% at this time. 1. EMS-70.559b. The overage amounts to $87,145 and is primarily due to fuel, medical supplies, and the purchase of a new ambutance. 2. Cox Field•78.2996. The overage amounts to $19,907 and is due to the grant match payment ta TxDot. 3. General Expenses-67.71%. The overage amounts to $14,844 and is due to full payments to the non-profit agencies allowed for in the budget (except Models of the Maker) and various line items over expended in small amounts. 4. Wastewater Treatment-68.5596. The overage amounts to $39,488 and is due to chemical costs, TCEQ license fees, and pumps & motors maintenance. General comments to the City Council: 1. Over 9996 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 poini, 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 repori. This is a result of the City performing the bookkeeping functions for both of these groups. Both groups have their own managing board. 27 Year to Date Comparison 1. May, 2012 Current Year Previous Year Net to Date General Fund Taxes Collected 5,793,735.19 5,988,841.61 (195,106.42) Sales Tax 4,024,748.13 4,020,096.97 4,651.16 Hote!-Motel Tax 337,348.94 314,697.61 22,651.33 Franchise Fees 2,095,677.08 1,769,459.10 326,217.98 Permits 96,064.22 65,992.48 30,071.74 Court Fines 277,087.14 236,841.35 40,245.79 leases & Interest 122,102.15 71,204.81 50,897.34 Fees & Copies 8,900.01 9,875.79 (975.78) Sanitation Fees 976,979.54 986,619.34 (9,639.80) EMS Fees 1,533,918.68 1,632,091.45 (98,172.77) Mixed Beverage Tax 31,973.13 43,248.98 (11,275.85) Miscellaneous Fees 156,199.09 157,623.09 (1,424.00) Water & Sewer Transfer 500,000.00 500,000.00 - Recreation Pragrams 45,570.40 45,508.20 62.20 General Fund Total Revenues 16,000,303.70 15,842,100.78 158,202.92 Genera) Fund Total Expenditures 13,575,220.34 12,976,262.77 598,957.57 Net to Date 2,425,083.36 2,865,838.01 (440,754.65) PEDC Fund Sales Tax 804,949.59 804,019.38 930.21 Interest Earned 3,080.71 15,872.30 (12,791.59) Loan Payments 7,500.17 7,500.17 PEDC Fund Total Revenues 815,530.47 819,891.68 (4,361.21) PEDC Fund Tatai Expenditures 707,009.42 487,511.38 219,498.04 Net to Date 108,521.05 332,380.30 (223,859.25) Water & Sewer Fund Sewer 3,475,343.38 3,203,414.96 271,928.42 Water 4,799,431.23 4,992,358.54 (192,927.31) Interest Earned 19,760.50 47,765.97 (28,005.17) Miscellaneous 301,654.85 451,664.66 (150,009.81) W&S Fund Total Revenues 8,596,190.26 8,695,204.13 (99,013.87) W&S Fund Total Expenditures 6,075,047.62 5,368,870.93 706,176.69 Net to Date 2,521,142.64 3,326,333.20 (805,190.56) ~ 28 Comparison Report Page 1 6/6/2012 Year to Date Comparison May, 2012 Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 9,128.85 1,135.88 7,992.97 Auction Proceeds Capital Projects Fund Revenues 9,128.85 1,135.88 7,992.97 Capital Projects Fund Expenditures 1,256,830.20 102,341.65 1,154,488.55 Net to Oate (1,247,701.35) (101,205.77) (1,146,495.S8) 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) Equipmsnt Replacement Fund Interest Earned 4,884.99 4,884.94 Auction Proceeds 99,291.28 - 99,291.28 Equipment Replacement Fund Revenues 104,176.27 - 104,176.27 Equipment Replacement Fund Expenditures 602,971.62 220,250.00 382,721.62 Net to Date (498,795.35) (220,250.00) (278,545.35) CO 2010 Construction Fund lnterest Earned 3,079.17 10,187.08 (7,107.91) Repayments From Other Funds - CO 2010 Construction Fund Revenues 3,079.17 10,187.08 (7,107.91) CO 2010 Construction Fund Expenditures 145,774.78 726,000.60 (580,225.82) Net to Date (142,695.61) (715,813.52) 573,117.91 Special Revenue Fund Interest Earned 0.89 - 0.89 Child Safety Fund Revenues 0.89 - 0.89 Child Safety Fund Expenditures - - - Net to Date 0.89 - 0.89 Child Safety Fund Interest Earned 98.15 101.69 (3.54) Donations 6,762.96 13,000.00 (6,237.04) Child Safety Fund Revenues 6,861.11 13,101.69 (6,240.58) Child Safety Fund Expenditures 3,491.32 1,620.85 1,870.47 Net to Date 3,369.79 11,480.84 (8,311.05) 29 Comparison Report Page 2 6/6/2012 Year to Date Comparison 1. May, 2012 Current Year Previous Year Net to Date Hea{th Oepartment Interest Earned - ' Fees & Grants 654,719.65 152,119.83 502,599.82 Health Department Fund Revenues 654,719.65 152,119.83 502,599.82 Health Department Fund Expenditures 595,802.57 600,264.32 (4,461.75) Net to Date 58,917.08 (448,144.49) 507,061.57 Grant Fund Grants 595,475.58 695,424.76 (99,949.18) Interest Earned - 91.30 (91.30) Grant Fund Revenues 595,475.58 695,516.06 (100,040.48) Grant Fund Expenditures 721,135.96 382,043.31 339,092.65 Net to Date (125,660.38) 313,472.75 (439,133.13) Water Contract fund Interest Earned 10,329.68 12,433.89 (2,104.21) Deposits Billed (125.00) (50.00) (75.00) Water Contract Fund Revenue 10,204.68 12,383.89 (2,179.21) Water Contract Fund Expenditures Net to Oate 10,204.68 12,383.89 (2,179.21) Community Development Block Grant Interest Earned and Fees 1,940.66 3,825.68 (1,885.02) Grants Community Dvl Block Grant Fd Revenues 1,940.66 3,825.68 (1,885.02) Community Dvl Block Grant Fd Expenditures 1,400.00 - 1,400.00 Net to Date 540.66 3,825.68 (3,285.02) Home Buyers Assistance 2009 Grants 41,200.00 41,200.00 Home Buyers Assistance 2009 Revenues 41,200.00 - 41,200.00 Home Buyers Assistance 2009 Expenditures 23,000.00 - 23,000.00 Net to Date 18,200.00 - 18,200.00 Texas Oepartment of Community Affairs Interest Earned 61.02 2.14 58.88 OCC Payments 157,938.24 130,175.20 27,763.04 TX De t of Communi Affairs Revenues 157,999.26 130,177.34 27,821.92 TX Dept of community Affairs Expenditures 78,911.16 126,330.20 (47,419.04) Net to Date 79,088.10 3,847.14 75,240.96 Comparison Report 30 Page 3 6/6/2012 Year to Date Comparison May, 2012 MOM Current Year Previous Year Net to Date Municipal Court Tech Fee Municipal Court Tech Fee 10,032.99 8,239.97 1,793.02 Interest Earned 137.31 204.35 (67.04) Municipal Court Tech Fee Revenue 10,170.30 8,444.32 1,725.98 Municipal Court Tech Fee Expenditures 5,895.71 4,371.00 1,524.71 Net to Date 4.274.59 4,073.32 201.27 Municipal Court Security Fee Court 5ecurity Fee 7,532.41 6,186.07 1,346.34 Interest Earned 200.26 295.28 (95.02) Municipal Court Security Fee Revenues 7,732.67 6,481.35 1,251.32 Municipal Court Security fee Expenditures 5,023.60 4,844.70 178.90 Net to Oate 2,709.07 1,636.65 1,072.42 Municipal Court Child Safety Fee Child Safety Fee 883.68 471.76 411.92 Interest Earned 52.67 79.28 (26.61) Municipal Court Child Safety Fee Revenues 936.35 551.04 385.31 Municipal Court Child Safety Fee Expenditures - - Net to Date 936.35 551.04 385.31 Municipal Court T1me Pay Fee Time Payment Fee 1,538.15 1,346.71 191.44 Interest Earned 23.96 27.11 (3.15) Municipal Court Time Pay Fee Revenues 1,562.11 1,373.82 188.29 Municipal Court Time Pay Fee Expenditures 25.00 - 25•00 Net to Date 2,537.11 1,373.82 163.29 Police Conf Fds-GambUng Interest Earned 14.85 22.52 (7.67) Police Conf Fds-Gambling Revenue 14.85 22.52 (7.67) Police Conf Fds-Gambling Expenditures - - Net to Date 14.8S 22.52 (7.67) ludicial Fofreiture Fee ludicial Forfeiture Fee 5,471.43 4,576.35 895.08 Interest Earned 12.76 34.74 (21.98) Police Judicial Forfeiture 5,484.19 4,611.09 873.10 Police Judicial Forfeiture Expenditures 7,388.89 11,611.04 (4,222.15) Net to Date (1,904.70) (6,999.95) 5,095.25 31 Comparison Report Page 4 6/6/2012 Year to Date Comparison 7. May, 2012 Current Year Previous Year Net to Date Tax & Rev CO 2000 Const Fund Interest Earned 52.59 213.39 (160.80) Tax & Rev CO 2000 Const Fund Revenues 52.59 213.39 (160.$0) Tax & Rev CO 2000 Const Fund Expenditures 4,500.00 - 4,500.00 Net ta Date (4,447.41) 213.39 (4,660.80) CO Series 2002 Construction Fd Interest Earned 4.27 - 4.27 C05eries 2002 Construction Fd Revenues 4.27 - 4.27 CO Series 2002 Construction Fd Expenditures - - Net to Date 4.27 - 4•27 Revenue 8onds Sinking Funds Transfer to GO Refunding 20Q3 - Interest Earned 29,286.77 37,847.83 (8,611.06) Revenue Bonds Sinking funds Revenues 29,286.77 37,897.83 (8,611.06) Revenue Bonds Sinking Funds Expenditures - - - Net to Date 29,286.77 37,897.83 (8,611.06) Tax & Rev CO 20101&S Tx & Rev CO 20101&S 221,236.77 221,236.77 Interest Earned 61.09 236.85 (175.79) 2010 GO/W&5 Refunding Bonds Revenues 221,297.86 236.88 221,060.98 2010 GO/W&S Refunding Bonds Expenditures 160,295.63 77,822.75 82,472.88 Net to Date 61,002.23 (77,585.87) 138,588.10 Tax & Rev CO 2002 !&S Fund Tax & Rev COs 2002 I&5 418,095.98 457,381.81 (39,285.83) Interest Earned 1,052.98 1,322.44 (269.46) Tax & Rev CO 2002 I&S Fund Revenues 419,148.96 458,704.25 (39,555.29) Tax & Rev CO 2002 I&S Fund Expenditures 367,036.25 357,336.25 9,700.00 Net to Date 52,112.71 101,368.00 (49,255.29) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&5 418,095.98 364,545.45 53,550.53 Interest Earned 590.17 1,603.42 (1,013.25) 2003 GO Refunding Bonds Revenues 418,686.15 366,148.87 52,537.28 2003 GO Refunding Bonds Expenditures 790,185.00 772,432.50 17,752.50 Net to Date (371,498.85) (406,283.63) 34,784.78 32 Comparison Report Page 5 6/6/2012 Year to Date Comparison l. May, 2012 Current Year Previous Year Net to Date 2010 GO/W&5 Refundtng Bonds Cert. Of Oblig. 2010 i&S 475,743.27 450,195.06 25,548.21 Interest Earned 4,635.76 4,635.76 2010 GO/W&5 Refunding Bonds Revenues 480,379.03 450,195.06 30,183.97 2010 GO/W&S Refunding Bonds Expenditures 1,874,396.88 1,866,971.88 7,425.00 Net to Date (1,394,017.85) (1,416,776.82) 22,758.97 Ubrary Memorial Fund Interest Earned 129.86 188.86 (59.00) Memorial Donations 3,324.40 3,324.40 library Memorial Fund Revenues 3,454.26 188.86 3,265.40 Library Memorial Fund Expenditures 1,267.42 1,298.34 (30.92) Net to Date 2,186.84 (1,109.48) 3,296.32 Library Expendable Fund Interest Earned 371.28 416.22 (44.94) Donations 1,228.77 (1,228.77) Library Expendable Fund Revenues 371.28 1,644.99 (1,273.71) LibraryExpendable Fund Expenditures - - - Net to Date 371.28 1,644.99 (1,273.71 Library Permanent Fund Interest Earned 1.00 1.50 (0.50) Donations - - Library Permanent Fund Revenues 1.00 1.50 (0.50) Library Perrnanent Fund Expenditures Net to Date 1.00 1.50 (0.50) 33 Comparisan Report Page 6 6/6/2012 N N O N A N ~ ~ ~ ~ a ID r1 a ey 00 00 f~ rl A 1, ~-1 f~ 10 r1 N 00 V1 " Yf ''1 P O ~ fri C4 1~1 O Lfl I P 0q Ot V P "It IA P M I!1 00 h N rl O Y3 N 1p a 01 rl %O O N N y ~1 a ~O ~ 1A N ~ IA N M 1 ^ pp~ O pp 0~0/ ~D P. ~r ~Op ~f-~1 D fr M OG '~V n ~ QtQ N~y h pp0pp0 N ~~p} N ~D ^~1 NQ1 1 1~ f~M1 ~ 00 1NN M ~ MM ~ ~-1 ~ ~ f~+f N N ~ m W j I~ u1 f~'1 ~ff ~ 10 00 . ~ frf ~P 1 Nf ~ N h 1D f f h N l'~S ~ O ~ p~ N 10 1p~ OI f7~ N Opp1 00 M e N N Q P m Ce~ g a N rf1' ~ 1p Yy1~ ~ 1~~p op M as~ m n ~ ~ y ~ f1 Q f~ N f~ f V uf ~ ~ff t +1 e0 ~(.1 i O oa .y r+ m 8 8 8 8 8 8 8 $ 8 8 8 8 8 8 8 $ g $ $ $ 8, 8, 8 8 8 8 8 S Q ~ r. m N Q n 00 V1 ~ oo 1~ r1 ~n ID O ~e 1~ 00 n M1 i m ~ y~ 1 i» tp O O m T Of ~o VI N ~ Ln M 1fl 1 N 9 fr1 9 M M t0 y O ~ M QI n O N ~ p 00 N ~ ~n 00 vn V ~-1 Y~j ~ S N f'4 ~ ~O ri ~ '~f t!f O rl u' N Q' .-1 Oi fV P' O1 ivi CO O N fN P9 N N t+f erl 4 Q ~f~j' N C1 p t71 1M~ ~ et fV ~ m 10 ~-i h ap m v i•~ Q m %o o+ a n o o Vi e rv n '1 en n u► Ln 1A M ~-1 +-I ri N r'1 rl N rl ~-I N 1"1 ~ C~ pp O P P fV i .-1 P P 01 {D n M Y1 O a 00 P Y1 0 OI N M !~t ~O 1~ O p~ O t0 ~ S 1~ I~ 00 O! h 1t 10 4 f~ 00 P C Q N pp O i t0 T ► 01 N7 C O t~ p O ~ N Ifl N 1, ~ 10 N G C y Y ~n t~ a0 uf tO i0 $ 1 W t0 CQ a p ~D S 00 a v► - erf Ln ~!1 ~n e~ $ r1 n ~o ~ ~o Y a .r ~6 rn 4.0 t w t~l w 1 I* ~ 6 p1 rl N N O1 N ~ !If 17f pf Q S N if O1 Q 01 N O fV h .~1 U1 O/ y~ CO 171 rl r1 Ifl HI Y1 1A N 1~ ~ N N a Q~ ^ 1~ pp OD tl !~1 {p O 01 M O ~-1 p CO 10 P rl ~~f !rf ~ N O~1 ep~l~ 60 1pflp 00 h N N ~ tA N 1Yp~ 1D ~ N N r. 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