07 FINANCIAL REPORT OCTOBER 2012Submittal Date:
11-19-12
Council Date:
11-26-12
CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Originating Department: I Presented By:
Finance
RECOMMENDED MOTION:
Not an action item.
POLICY ISSUE�S�:
Fiscal oversight.
Gene Anderson
A,genda Item No.:
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:
October 2012 Financial Report
ACTION:
� Financial Report ❑ Minute Order
❑ Department Report ❑ Resolution
❑ Presentation ❑ Ordinance
❑ Public Hearing ❑ Other
FISCAL NOTES:
None
City of Paris
BUDGET INFO:
Expense
Budgeted Amt.
YTD Actual
Acct. Name
Acct. Number
_- 26
$NA
$NA
$NA
NA
NA
Revised 2/04/OS
City of Paris
October 2012 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 40.61% larger this year
than this time last year. This is simply a timing issue of how quickly the appraisal district
processes its collections out to the local tax entities.
2. Sales taxes are up 1.98%% over last year.
3. Hotel occupancy taxes are up 9.51% from last year. All hotels are current on their occupancy
taxes except La Quinta. As of 11-20-2011, La Quinta is delinquent for part of the 3rd quarter of
2012. They have been contacted, and the hotel management company that is operating the
hotel is discussing this issue with the bank that repossessed the hotel earlier this year.
4. Franchise fees are down 33.54% because last year Oncor paid additional franchise fees due the
City as directed by the Public Utilities Commission. These franchise fees were a onetime
retrospective franchise payment made by Oncor in response to action taken by TCAPP on behalf
of the City.
5. Permit fees are up $13,759 or 281.92% compared to last October.
6. Municipal Court fines are down $4,525 or 15.85% below last year's collections.
7. EMS fees are down $47,856 or 19.26%. Primary causes for the drop are fewer runs, no transfers
between PRMC campuses, and Medicaid crossovers have been eliminated.
8. No quarterly payment was received in October 2011 for the mixed beverage tax. The payment
was received in November.
9. 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.
10. The Water & Sewer transfer is increased per the 2012-13 budget.
11. Total General Fund revenues are 1.50%a below last year. Lower EMS fees and franchise fees are
the biggest factors in the drop. General Fund revenues to date are 6.58% of the budget while
the City is 8.33% through the budget year.
12. Total General Fund expenditures are up 12.13% compared to last year. General Fund
expenditures to date equal 8.35% of budget with the City being 8.33% through the budget year.
13. Sewer revenue is down 2.14% compared to last year-$10,131
14. Water revenue is down 2.23% compared to last year-$17,605.
15. Total Water & Sewer revenues are 2.29% below last year and equal 9.12% of budget which is
above the 8.33 budget to date percentage.
16. Total Water & Sewer expenses are 6.04% above last year at this point in time and represent
5.72% of the total budget while the City is 8.33% through the budget year.
Departmental Expenditure Summary:
At this point the City is one month or 8.33% 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 ten
departments whose expenditures are over 8.33% at this time.
�/
1. City Council-20.17%. The overage amounts to $12,378 and is due to payment of annual
association memberships and making an annual property and general liability insurance
payment. The City chose to make one annual insurance payment instead of quarterly payments
this year in order to take advantage of a 2.00%a discount which amounted to $10,436 city wide.
This annual payment will be reflected in all departments and will somewhat distort budget to
actual comparisons.
2. Municipal Court-9.41%. The overage amounts to $2,511 and is due to the annual insurance
payment and the October payment of stability pay.
3. Police-9.55%. The overage amounts to $65,107 and is due to payment of unemployment
benefits, stability pay, purchase of minor apparatus, and the annual insurance payment.
4. Fire-9.51%. The overage amounts to $45,128 and is due to overtime, stability pay, minor
apparatus, and the annual insurance payment.
5. Engineering-9.15%. The overage amounts to $3,816 and is due to stability pay, annual insurance
payment, and publications. The publications account had a number of charges that should have
been charged to other departments. This will be corrected in the November report.
6. Streets-9.49%. The overage amounts to $18,285 and is due to stability pay, annual insurance
payment, and contract labor.
7. Traffic & Lighting-8.95%. The overage amounts to $3,329 and is due to stability pay, annual
insurance payment, electricity, and repairs.
8. Garage-9.19%. The overage amounts to $2,643 and is due to stability pay, annual insurance
payment, and electronic data processing expenses.
9. Cox Field-9.45%. The overage amounts to $1,188 and is due to the annual insurance payment.
10. Library-11.01%. The overage amounts to $17,403 and is due to stability pay, postage, annual
insurance payment, and technical processing.
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.
���
Year to Date Comparison
1.
October, 2012
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 160,275.26 113,985.63 46,289.63
Sales Tax 486,552.66 477,101.85 9,450.81
Hotel-Motel Tax 133,559.75 121,957.16 11,602.59
Franchise Fees 179,786.06 270,522.93 (90,736.87)
Permits 18,640.48 4,880.68 13,759.80
Court Fines 24,011.21 28,537.07 (4,525.86)
Leases & Interest 6,333.20 6,820.50 (487.30)
Fees & Copies 925.08 1,099.80 (174.72)
Sanitation Fees 122,965.87 122,384.82 581.05
EMS Fees 200,552.71 248,409.31 (47,856.60)
Mixed Beverage Tax 10,617.54 - 10,617.54
Miscellaneous Fees 24,425.20 4,798.75 19,626.45
Water & Sewer Transfer 72,916.66 62,500.00 10,416.66
Recreation Programs 991.95 1,622.55 (630.60)
General Fund Total Revenues 1,442,553.63 1,464,621.05 (22,067.42)
General Fund Total Expenditures 1,824,727.05 1,627,309.86 197,417.19
Net to Date (382,173.42) (162,688.81) (219,484.61)
PEDC Fund
Sales Tax 97,310.53 95,420.37 1,890.16
Interest Earned 334.01 1,322.18 (988.17)
Loan Payments 7,500.00 (7,500.00)
PEDC Fund Total Revenues 97,644.54 104,242.55 (6,598.01)
PEDC Fund Total Expenditures 194,563.26 210,924.84 (16,361.58)
Net to Date (96,918.72) (106,682.29) 9,763.57
Water & Sewer Fund
Sewer 463,003.18 473,135.07 (10,131.89)
Water 769,279.07 786,884.07 (17,605.00)
Interest Earned - 1,176.74 (1,176.74)
Miscellaneous 32,902.84 33,684.94 (782.10)
W&S Fund Total Revenues 1,265,185.09 1,294,880.82 (29,695.73)
W&S Fund Total Expenditures 764,373.24 720,772.34 43,600.90
Net to Date 500,811.85 574,108.48 (73,296.63)
Comparison Report � ` ��q 1 11/7/2012
7
Year to Date Comparison
7.
October, 2012
Currenf Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned - - -
Auction Proceeds 99,291.28
Capital Projects Fund Revenues - 99,291.28 -
Capital Projects Fund Expenditures 7,595.00 23,176.77 (15,581.77)
Net to Date (7,595.00) 76,114.51 (83,709.51)
WW&SS 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 6,826.19 - 6,826.19
Net to Date (6,826.19) - (6,826.19)
CO 2010 Construction Fund
Interest Earned - - -
Repayments From Other Funds -
CO 2010 Construction Fund Revenues - - -
CO 2010 Construction Fund Expenditures - 3,996.86 (3,996.86)
Net to Date - (3,996.86) 3,996.86
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 Page 2, y �(1 11/7/2012
V
Year to Date Comparison
7.
October, 2012
Current Previous Net to
Year Year Date
Health Department
Interest Earned - - -
Fees & Grants 172,834.06 40,965.79 131,868.27
Health Department Fund Revenues 172,834.06 40,965.79 131,868.27
Health Department Fund Expenditures 82,164.47 74,438.67 7,725.80
Net to Date 90,669.59 (33,472.88) 124,142.47
Grant Fund
Grants 26,284.33 26,457.83 (173.50)
Interest Earned - - -
Grant Fund Revenues 26,284.33 26,457.83 (173.50)
Grant Fund Expenditures 138,602.15 123,957.08 14,645.07
Net to Date (112,317.82) (97,499.25) (14,818.57)
Water Contract Fund
Interest Earned 1,221.23 (1,221.23)
Deposits Billed (200.00) 75.00 (275.00)
Water Contract Fund Revenue (200.00) 1,296.23 (1,496.23)
Water Contract Fund Expenditures
Net to Date (200.00) 1,296.23 (1,496.23)
Community Development Block Grant
Interest Earned and Fees - 408.77 (408.77)
Grants
Community Dvl Block Grant Fd Revenues - 408.77 (408.77)
Community Dvl Block Grant Fd Expenditures - - -
Net to Date - 408.77 (408.77)
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 114,315.20 (114,315.20)
TX Dept of Community Affairs Revenues - 114,315.20 (114,315.20)
TX Dept of community Affairs Expenditures - - -
Net to Date - 114,315.20 (114,315.20)
Comparison Report Page 3� 31, 11/7/2012
Year to Date Comparison
1.
October, 2012
Current Previous Net to
Year Year Date
Municipal Court Tech Fee
Municipal Court Tech Fee 938.26 1,179.08 (240.82)
Interest Earned - -
Municipal Court Tech Fee Revenue 938.26 1,179.08 (240.82)
Municipal Court Tech Fee Expenditures 3,763.75 1,664.00 2,099.75
Net to Date (2,825.49) (484.92) (2,340.57)
Municipal Court Security Fee
Court Security Fee 703.61 887.25 (183.64)
Interest Earned - -
Municipal Court Security Fee Revenues 703.61 887.25 (183.64)
Municipal Court Security Fee Expenditures 635.26 569.26 66.00
Net to Date 68.35 317.99 (249.64)
Municipal Court Child Safety Fee
Child Safety Fee 464.23 50.00 414.23
Interest Earned - -
Municipal Court Child Safety Fee Revenues 464.23 50.00 414.23
Municipal Court Child Safety Fee Expenditures - -
Net to Date 464.23 50.00 414.23
Municipal Court Time Pay Fee
Time Payment Fee 188.36 157.14 31.22
Interest Earned - -
Municipal Court Time Pay Fee Revenues 188.36 157.14 31.22
Municipal Court Time Pay Fee Expenditures - - -
Net to Date 188.36 157.14 31.22
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 9,545.61 - 9,545.61
Interest Earned - -
Police ludicial Forfeiture 9,545.61 - 9,545.61
Police Judicial Forfeiture Expenditures 180.00 - 180.00
Net to Date 9,365.61 - 9,365.61
Comparison Report Page_4_ 3 2 11/7/2012
Year to Date Comparison
7,
October, 2012
Current Previous Net to
Year Year Date
Tax & Rev CO 2000 Const Fund
Interest Earned - -
Tax & Rev CO 2000 Const Fund Revenues - - -
Tax & Rev CO 2000 Const Fund Expenditures 57,335.27 - 57,335.27
Net to Date (57,335.27) - (57,335.27)
CO Series 2002 Construction Fd
Interest Earned - -
CO Series 2002 Construction Fd Revenues - -
CO Series 2002 Construction Fd Expenditures - -
Net to Date - - -
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003 -
Interest Earned 3,547.08 (3,547.08)
Revenue Bonds Sinking Funds Revenues 3,547.08 (3,547.08)
Revenue Bonds Sinking Funds Expenditures - - -
Net to Date - 3,547.08 (3,547.08)
Tax & Rev CO 2010 I&5
Tx & Rev CO 2010 I&S 5,097.52 4,257.66 839.86
Interest Earned - -
2010 GO/W&S Refunding Bonds Revenues 5,097.52 4,257.66 839.86
2010 GO/W&S Refunding Bonds Expenditures - - -
Net to Date 5,097.52 4,257.66 839.86
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 11,015.00 8,046.17 2,968.83
Interest Earned - -
Tax & Rev CO 2002 I&S Fund Revenues 11,015.00 8,046.17 2,968.83
Tax & Rev CO 2002 I&S Fund Expenditures - - -
Net to Date 11,015.00 8,046.17 2,968.83
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&5 9,580.98 8,046.17 1,534.81
Interest Earned - -
2003 GO Refunding Bonds Revenues 9,580.98 8,046.17 1,534.81
2003 GO Refunding Bonds Expenditures - - -
Net to Date 9,580.98 8,046.17 1,534.81
Comparison Report Page 5 �� 11/7/2012
Year to Date Comparison
7.
October, 2012
Current Previous Net to
Year Year Date
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 9,197.17 9,155.59 41.58
Interest Earned - -
2010 GO/W&S Refunding Bonds Revenues 9,197.17 9,155.59 41.58
2010 GO/W&S Refunding Bonds Expenditures - - -
Net to Date 9,197.17 9,155.59 41.58
Insurance Claims Fund
Interest Earned - - -
Insurance Claims Fund Revenues - - -
Insurance Claims Fund Expenditures -
Net to Date - -
Library Memorial Fund
Interest Earned 530.50 - 530.50
Memorial Donations 65.00 (65.00)
Library Memorial Fund Revenues 530.50 65.00 465.50
Library Memorial Fund Expenditures - 185.45 (185.45)
Net to Date 530.50 (120.45) 650.95
Library Expendable Fund
Interest Earned 0.99 - 0.99
Donations 200.00 - 200.00
Library Expendable Fund Revenues 200.99 - 200.99
LibraryExpendable Fund Expenditures - - -
Net to Date 200.99 - 200.99
Library Permanent Fund
Interest Earned - -
Donations
Library Permanent Fund Revenues - - -
Library Permanent Fund Expenditures
Net to Date - - -
Comparison Report Page -6 3 4 11/7/2012
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