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07 FINANCIAL REPORT SEPTEMBER 2012Submittal Date: 10-25-12 Council Date: 11-12-12 CITY COUNCIL AGENDA ITEM BRIEFING SHEET Originating Department: Finance RECOMMENDED MOTION: Not an action item. POLICY ISSUE�S�: Fiscal oversight. Presented By: Gene Anderson Agenda ltem 1V o.: 7. 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: September 2012 Financial Report ACTION: � Financial Report ❑ Minute Order ❑ Department Report ❑ Resolution ❑ Presentation ❑ Ordinance � Public Hearing ❑ Other FISCAL NOTES: None BUDGET INFO: Expense Budgeted Amt. YTD Actual Acct. Name Acct. Number $NA $NA $NA NA NA City of Paris ,` 1� Revised 2/04/08 City of Paris September 2012 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related coilections to date were 1.73% less than last year. Collections on the current tax roll were 97.78% compared to 97.65% last year. Keep in mind that the 0&M portion of the tax rate was less than last year and the taxable value of property was lower. 2. Sales taxes were flat this year exceeding last year's collections by only $1,389. 3. Hotel occupancy taxes are up 11.00% from last year. At the end of September all hotels were current on their occupancy taxes except La Quinta. On August 7`h, Celtic Bank foreclosed on the local La Quinta Inn. The Bank was notified of the hotel tax delinquency, and they paid $45,859.05 in October for all back taxes, penalties, and interest. 4. Franchise fees were up 0.37% for the year. 5. Permit fees were up 30.00% compared to last year. 6. Municipal Court fines were 13.38% above last year's collections. 7. Interest & lease payments were up $28,072 for the year. 8. Copies and fees were down 19.27% or $2,808. 9. Sanitation fees were down 0.62% or $9,279. 10. EMS fees were down 1.55% for the year. Revenue is determined not only by call volume but by the payer mix (cash, private insurance, Medicare, etc.) and run type (emergency vs. transfer). 11. The mixed beverage tax collection was down 25.29% or $14,649. 12. General Fund miscellaneous fees/revenues were down 25.30% or $78,201. These revenues are unpredictable in nature and amount but do occur in some mix each year. Variances from one year to the next are not unusual. 13. Recreation program fees were up $10,548 or 8.86°/a. 14. Total General Fund revenues are 0.32% below last year. General Fund revenues for the year were 98.91%a of the budget. 15. Total General Fund expenditures were up 2.41% compared to last year. General Fund expenditures for the year were 96.93% of budget. 16. Sewer revenue was up 5.20% compared to last year. 17. Water revenue was down 5.36% compared to last year. 18. Miscellaneous water and sewer revenues and interest earned were both down compared to the previous year. 19. Total Water & Sewer revenues were 2.24% below last year. 20. Total Water & Sewer expenses were 10.25% above last year. Departmental Expenditure Summary: At this point the City is twelve months or 100.00% through the budget year. Within the General and Water & Sewer Funds there were five departments whose expenditures exceeded budget for the year. 1. Parks-104.51%. The overage amounts to $47,383 and is primarily due to Hiring Partners contract workers. 2. EMS-102.47%. The overage amounts to $55,487 and is primarily due to fuel and medical supplies. 3. Paris Band-102.72%.The overage amounts to $568 and is due to payment of band members. 4. Water Production-100.73%. The overage amounts to $20,830 and is due to chemical costs. �_ 14 5. Wastewater Treatment-100.69%. The overage amounts to $14,433 and is mainly due to chemical costs. 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. -- 1� General Fund Taxes Collected Sales Tax Hotel-Motel Tax Franchise Fees Permits Court Fines Leases & Interest Fees & Copies Sanitation Fees EMS Fees Mixed Beverage Tax Miscellaneous Fees Water & Sewer Transfer Recreation Programs General Fund Total Revenues General Fund Total Expenditures Net to Date PEDCFund Sales Tax Interest Earned Loan Payments PEDC Fund Total Revenues PEDC Fund Total Expenditures Net to Date Water & Sewer Fund Sewer Water Interest Earned Miscellaneous W&S Fund Total Revenues W&S Fund Total Expenditures Net to Date Year to Date Comparison Current Year 6,033,287.86 6,013,858.52 498, 667.44 3,121,096.88 145,791.60 380,296.63 187,057.83 11,766.01 1,469,278.91 2,332,778.74 43,262.90 230,825.62 750,000.00 129,513.10 21,347,482.04 20,810,352.49 537.129.55 1,202,771.65 16,749.93 7,500.17 1,227,021.75 2,748,262.60 1,521,240.85 5,277,870.92 8,045,955.16 32,018.60 513,381.00 13,869,225.68 9,328,455.26 4,540,770.42 -- ls September, 2012 Previous Net to Year Date 6,139,789.61 6,012,469.43 449,212.90 3,109,496.42 112,141.90 335,403.89 158,985.71 14,574.90 1,478,558.14 2,369,704.61 57,912.89 309,027.33 750,000.00 118,965.06 21,416,242.79 20,318,907.72 1,097,335.07 1,202,493.87 20,809.55 2,077,824.68 3,301,128.10 1,096,404.38 2.204.723.72 5,016,530.81 8,502,328.61 72,277.33 597,170.68 14,188,307.43 8,461,109.10 5,727,198.33 (106,501.75) 1,389.09 49,454.54 11, 600.46 33,649.70 44,892.74 28,072.12 (2,808.89) (9,279.23) (36,925.87) (14,649.99) (78,201.71) 10,548.04 (68,760.75 491,444.77 (560,205.52 277.78 (4,059.62) (2,070,324.51) (2,074,106.35) 1,651,858.22 (3,725,964.57) 261,340.11 456,373.45) (40,258.73) (83,789.68) (319,081.75) 867,346.16 ,186,427.91) Comparison Report Page 1 10/22/2012 Year to Date Comparison Capital Projects Fund Interest Earned Auction Proceeds Capital Projects Fund Revenues Capital Projects Fund Expenditures Net to Date WW&55 Rev Bond 2000 Construction Interest Earned WW&SS Rev Bond 2000 Const Revenues WW&SS Rev Bond 2000 Const Fund Expenditures Net to Date Equipment Replacement Fund Interest Earned Auction Proceeds Equipment Replacement Fund Revenues Equipment Replacement Fund Expenditures Net to Date CO 2010 Construction Fund Interest Earned Repayments From Other Funds CO 2010 Construction Fund Revenues CO 2010 Construction Fund Expenditures Net to Date Special Revenue Fund Interest Earned Child Safety Fund Revenues Child Safety Fund Expenditures Net to Date Child Safety Fund Interest Earned Donations Child Safety Fund Revenues Child Safety Fund Expenditures Net to Date Comparison Report Current Year 13.943.87 13,943.87 2,403,385.77 (2,389,441.90) 7,162.35 99,291.28 106,453.63 965,594.67 859,141.04 5.495.94 5,495.94 145,774.78 140,278.84) 1.61 1.61 1.61 177.35 6,762.96 6,940.31 5,221.32 1.718.99 __ 1t Page 2 September, 2012 Previous Net to Year Date 1,524.90 12,418.97 1,524.90 372,828.42 371,303.52) 1,218.23 1,218.23 1,218.23 11,909.32 94,547.00 106,456.32 270,926.91 j164,470.59) 14,603.91 14,603.91 1,374,930.97 (1,360,327.06) 2.15 2.15 2.15 185.31 13,000.00 13,185.31 4,028.41 9,156.90 12,418.97 2,030,557.35 (1,218.23) (1,218.23) (1,218.23) (4,746.97) 4,744.28 (2.69) 694,667.76 694,670.45) (9,107.97) (9,107.97) 1,229,156.19) 1,220,048.22 (0.54) (0.54) (0.54) (7.96) (6,237.04) (6,245.00) 1,192.91 (7,437.91) 1��22�2012 Year to Date Comparison Health Department Interest Earned Fees & Grants Health Department Fund Revenues Health Department Fund Expenditures Net to Date Grant Fund Grants Interest Earned GrantFund Revenues Grant Fund Expenditures Net to Date Water Contract Fund Interest Earned Deposits Billed Water Contract Fund Revenue Water Contract Fund Expenditures Net to Date Community Development Block Grant Interest Earned and Fees Grants Community Dvl Block Grant Fd Revenues Community Dvl Block Grant Fd Expenditures Net to Date Home Buyers Assistance 2009 Grants Home Buyers Assistance 2009 Revenues Home Buyers Assistance 2009 Expenditures Net to Date Texas Department of Community Affairs Interest Earned OCC Payments TX Dept of Community Affairs Revenues TX Dept of community Affairs Expenditures Net to Date Comparison Report Current Year 921,958.23 921,958.23 955,929.96 (33,971.73 998,453.63 998,453.63 1,100,021.46 (101,567.83) 16,258.51 (325.00) 15,933.51 15,933.51 3,006.13 3,006.13 2,800.00 206.13 82,800.00 82,800.00 65,500.00 17,300.00 88.58 157,938.24 158,026.82 82,088.16 75,938.66 _ � 1 O Page 3 September, 2012 Previous Net to Year Date 1.34 874,487.12 874,488.46 908,640.95 (34,152.49) 1,658,732.16 132.19 1,658,864.35 553,525.84 1,105,338.51 18,352.50 300.00 18.652.50 5,880.50 5,880.50 5,880.50 21,200.00 21, 200.00 21,200.00 2.61 130,175.20 130,177.81 193,779.00 (63,601.19 (1.34) 47,471.11 47,469.77 47,289.01 ' 180.76 (660,278.53) (132.19) (660,410.72) 546,495.62 1,206,906.34) (2,093.99) (625.00) (2,718.99) (2,718.99) (2,874.37J (2,874.37i 2,800.00 (5,674.37) 61,600.00 61,600.00 65, 500.00 85.97 27,763.04 27,849.01 111, 690.84 139,539.85 10/22/2012 Year to Date Comparison Municipal Court Tech Fee Municipal Court Tech Fee Interest Earned Municipal Court Tech Fee Revenue Municipal Court Tech Fee Expenditures Net to Date Municipal Court Security Fee Court Security Fee Interest Earned Municipal Court Security Fee Revenues Municipal Court Security Fee Expenditures Net to Date Municipal Court Child Safety Fee Child Safety Fee Interest Earned Municipal Court Child Safety Fee Revenues Municipal Court Child Safety Fee Expenditures Net to Date Municipal Court Time Pay Fee Time Payment Fee Interest Earned Municipal Court Time Pay Fee Revenues Municipal Court Time Pay Fee Expenditures Net to Date Police Conf Fds-Gambling Interest Earned Police Conf Fds-Gambling Revenue Police Conf Fds-Gambling Expenditures Net to Date Judicial Fofreiture Fee Judicial Forfeiture Fee Interest Earned Police Judicial Forfeiture Police Judicial Forfeiture Expenditures Net to Date Comparison Report Current Year 13,853.15 254.30 14,107.45 12,947.74 1,159.71 10,397.50 363.01 10,760.51 7,363.26 3,397.25 1,094.87 96.15 1,191.02 1,191.02 2,178.09 45.88 2,223.97 25.00 2,198.97 26.61 26.61 26.61 10,958.42 20.49 10,978.91 10,368.94 609.97 _- 19 Page 4 Se Previous Year 11,929.77 332.76 12,262.53 10,563.15 1,699.38 8,967.79 472.43 9,440.22 7,509.13 1,931.09 588.15 125.86 714.01 714.01 1,880.97 45.94 1,926.91 1,926.91 35.94 35.94 35.94 4,576.35 46.02 4,622.37 12,115.04 nber, 2012 Net to Date 1,923.38 (78.46) 1,844.92 2,384.59 (539.67) 1,429.71 (109.42) 1,320.29 (145.87) 1,466.16 506.72 (29.71) 477.01 477.01 297.12 (0.06) 297.06 25.00 272.06 (9.33) (9.33) (9.33) 6,382.07 (25.53) 6,356.54 (1,746.10) 8,102.64 Zo�2z�2o1z Year to Date Comparison 7. September, 2012 Current Previous Net to Year Year Date Tax & Rev CO 2000 Const Fund Interest Earned 86.08 273.27 (187.19) Tax & Rev CO 2000 Const Fund Revenues 86.08 273.27 (187.19) Tax & Rev CO 2000 Const Fund Expenditures 12,462.04 - 12,462.04 Net to Date (12,375.96) 273.27 (12,649.23) CO Series 2002 Construction Fd Interest Earned 7.67 10.40 (2.73) CO Series 2002 Construction Fd Revenues 7.67 10.40 (2.73) CO Series 2002 Construction Fd Expenditures - - Net to Date 7.67 10.40 (2.73) Revenue Bonds Sinking Funds Transfer to GO Refunding 2003 - Interest Earned 45,012.78 54,808.43 (9,795.65) Revenue Bonds Sinking Funds Revenues 45,012.78 54,808.43 (9,795.65) Revenue Bonds Sinking Funds Expenditures - - " Net to Date 45,012.78 54,808.43 (9,795.65) Tax & Rev CO 2010 I&5 Tx & Rev CO 2010 I&S 228,187.70 189,194.75 38,992.95 Interest Earned 268.47 431.33 (162.86) 2010 GO/W&5 Refunding Bonds Revenues 228,456.17 189,626.08 38,830.09 2010 GO/W&S Refunding Bonds Expenditures 213,122.51 132,618.38 80,504.13 Net to Date 15,333.66 57,007.70 (41,674.04) Tax & Rev CO 2002 I&S Fund Tax & Rev COs 2002 I&S 431,231.98 465,257.88 (34,025.90) Interest Earned 1,923.52 2,367.48 (443.96) Tax & Rev CO 2002 I&5 Fund Revenues 433,155.50 467,625.36 (34,469.86) Tax & Rev CO 2002 I&S Fund Expenditures 449,061.00 444,961.00 4,100.00 Net to Date (15,905.50) 22,664.36 (38,569.86) 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I&S 431,231.98 371,537.19 59,694.79 Interest Earned 1,965.18 3,201.04 (1,235.86) 2003 GO Refunding Bonds Revenues 433,197.16 374,738.23 58,458.93 2003 GO Refunding Bonds Expenditures 827,350.00 822,917.50 4,432.50 Net to Date (394,152.84) (448,179.27) 54,026.43 -- 20 Comparison Report Page 5 10/22/2012 Year to Date Comparison 1. September, 2012 Current Previous Net to Year Year Date 2010 GO/W&S Refunding Bonds Cert. Of Oblig. 2010 I&5 490,690.48 458,086.20 32,604.28 Interest Earned 8,269.78 4,289.64 3,980.14 2010 GO/W&S Refunding Bonds Revenues 498,960.26 462,375.84 36,584.42 2010 GO/W&S Refunding Bonds Expenditures 3,832,418.76 3,821,743.76 10,675.00 Net to Date (3,333,458.50) (3,359,367.92) 25,909.42 Insurance Claims Fund Interest Earned - 13.15 (13.15) Insurance Claims Fund Revenues - 13.15 (13.15) Insurance Claims Fund Expenditures - Net to Date 13.15 (13.15) Library Memorial Fund Interest Earned 235.26 302.72 (67.46) Memorial Donations 4,239.45 2,873.33 1,366.12 Library Memorial Fund Revenues 4,474.71 3,176.05 1,298.66 Library Memorial Fund Expenditures 2,128.01 1,932.06 195.95 Net to Date 2,346.70 1,243.99 1,102.71 Library Expendable Fund Interest Earned 586.07 661.55 (75.48) Donations 1,228.77 (1,228.77) Library Expendable Fund Revenues 586.07 1,890.32 (1,304.25) LibraryExpendable Fund Expenditures - - Net to Date 586.07 1,890.32 (1,304.25) Library Permanent Fund Interest Earned 1.78 2.40 (0.62) Donations - Library Permanent Fund Revenues 1.78 2.40 (0.62) Library Permanent Fund Expenditures Net to Date 1.78 2.40 (0.62) -- 21 Comparison Report Page 6 10/22/2012 L fc0 CC C 7 � N 3 .r 'v c N a X W 'i Ol .ti e-I M V 00 l0 V�--I 00 1� M I� e-1 1� tl1 Ql V lD i� Ol 00 N O N N 1� 00 Ol O1� 00 I� O Ol V O O N 00 Ql V 1� I� 01 Ql 00 Vl c-� I� � N tD O �O V1 u1 M O N V I� �D V M ti N 00 I� N 01 O 00 t0 l0 V�D O N �O VI �!1 00 O 00 00 O O I� a+ G/ p� Op Ql c-1 f�1 N 00 I� O Ql Vl l0 �"� N tD Q M l'n N � �1 ('�1 O M N fn 1� 00 GJ V'-1 i-/ 1� 00 Ql V tD M lIl lD 00 1f1 N 1� Ql l0 V' �--1 1� V 00 1� O f� (�'1 M M 00 00 C 0 N N r-I V V V tfl Ql N V'1 V Ol O�.l1 00 M V1 00 N lf1 .--1 l0 00 .--1 Ql Ql d � � i--1 � ri �--1 V V O l0 M l0 .--I tll N e-1 00 N N �--{ ^ N � m m Q G7 H 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 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 f� 00 00 L!1 lD I� .--1 M V1 M O n'1 tD .--1 Vl I� O O V �-i M l0 1� M e-1 N lfl lf1 C ` � N 00 V f� l0 1� .-� .--� V O�O Vl n'1 Vl O c�1 Ol Ol tn M V O M O� O 01 V V V u1 V.--� O 00 C/1 ti�O 01 O O Ol V1 V �/1 N M M lD O 00 al N�-1 00 Ol 00 .--� � � m V O tD .--i O Ql t0 V OO 00 O�f1' V' Ol I� M O M N('�1 c-i �-1 N' O M V V OO �--� �} m M O N M l� lD rl '"� V �!1 �--� N�--I N Ql OO N(�'1 N M Ol N 01 V1 �? 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