07-NOVEMBER 2012 FINANCIAL REPORTItem No. 7
memo�and um
TO: City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: NOVEMBER 2012 FINANCIAL REPORT
DATE: December 20, 2012
BACKGROLJND: Section 69 (3) of the Paris City Charter requires the Finance Director to
submit to the City Council through the City Manager a monthly statement of all receipts and
disbursements. The attached report satisfies that requirement.
STATUS OF ISSUE: This report updates the City Council on the City's financial activities
through the month stated in the subject line.
BUDGET: Not affected by this report.
RECOMMENDATION: Motion to receive the monthly financial report.
City of Paris
November 2012 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 3.25%a less this year
than this time last year. This is mostly a timing issue of how quickly the appraisal district
processes its collections out to the local tax entities. However, collections on the current tax roll
are 8.79% compared to 9.35%a last year.
2. Sales taxes are up 3.13% over last year.
3. Hotel occupancy taxes are up 20.86% from last year. All hotels are current on their occupancy
taxes except La Quinta. As of 12-19-2012, 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. This is a
new delinquency and not connected to the previous amount owed and paid by La Quinta.
4. Franchise fees are down 21.34% because (1) 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 and (2) Oncor did not make their quarterly payment until December this year.
5. Permit fees are up $10,059 or 53.83% compared to last year.
6. Municipal Court fines are virtually the same as last year's collections.
7. The timing of lease payments and interest amounts vary from year to year making meaningful
comparisons difficult.
8. EMS fees are down $64,463 or 15.58%. Primary causes for the drop are fewer runs, no transfers
between PRMC campuses, and Medicaid crossovers have been eliminated.
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 2.95% below last year. Lower EMS fees and franchise fees are
the biggest factors in the drop. General Fund revenues to date are 13.45% of the budget while
the City is 16.66% through the budget year.
12. Total General Fund expenditures are up 18.24% compared to last year. General Fund
expenditures to date equal 18.65% of budget with the City being 16.66% through the budget
year.
13. Sewer revenue is down 1.34% compared to last year or -$12,426.
14. Water revenue is up 4.15% compared to last year or $58,308.
15. Total Water & Sewer revenues are 2.13% above last year and equal 17.60% of budget which is
above the 16.66 budget to date percentage.
16. Total Water & Sewer expenses are 13.65%a above last year at this point in time and represent
12.56% of the total budget while the City is 16.66% through the budget year.
Departmental Expenditure Summary:
At this point the City is one month or 16.66% 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 17
departments whose expenditures are over 16.66% at this time.
1. City Council-30.43%. The overage amounts to $14,393 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% 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. The overage is also due to a$4,505 payment to the Attorney General's
office to review the 2012 Refunding Bond issue. This amount will be refunded from the bond
proceeds in December.
2. City Manager-19.33%. The overage amounts to $9,235 and is due to November having three pay
periods instead of the usual two.
3. Municipal Court-19.90%. The overage amounts to $7,520 and is due to the annual insurance
payment and three pay periods in November.
4. City Clerk-17.60%. The overage amounts to $1,558 and is due to the third pay period in
November.
5. Police-20.09%. The overage amounts to $183,901 and is due to payment of unemployment
benefits, three November pay periods, purchase of minor apparatus, and the annual insurance
payment.
6. Fire-19.24%. The overage amounts to $98,701 and is due to overtime, three November pay
periods, minor apparatus, and the annual insurance payment.
7. Engineering-19.00%. The overage amounts to $10,925 and is due to three November pay
periods and the annual insurance payment.
8. Public Works-18.30%. The overage amounts to $3,821 and is due to the three pay periods in
November.
9. Streets-16.84%. The overage amounts to $2,770 and is mainly due to the annual insurance
payment.
10. Traffic & Lighting-17.30%. The overage amounts to $3,462 and is due to the annual insurance
payment and electrical cost.
11. Garage-19.62%. The overage amounts to $9,098 and is due to the three November pay periods,
the annual insurance payment, and electronic data processing expenses.
12. EMS-19.08%. The overage amounts to $55,008 and is due to the three pay periods in November.
13. Library-21.14%. The overage amounts to $29,148 and is due to the three November pay periods,
postage, and the annual insurance payment.
14. General Expenses-20.36%. The overage amounts to $58,987 and is due to increased hotel tax
payments to the Chamber and a quarterly payment to the appraisal district.
15. Water Treatment Plant-17.11%. The overage amounts to $13,745 and is due to the three
November pay periods and the annual insurance payment.
16. Waste Water Treatement-17.43%. The overage amounts to $17,003 and is due to three pay
periods in November and permit fees.
17. Lift Stations-18.71%. The overage amounts to $9,048 and is due to the three pay periods in
November.
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
-s :
November, 2012
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 526,670.77 544,374.21 (17,703.44)
Sales Tax 1,048,415.26 1,016,574.93 31,840.33
Hotel-Motel Tax 140,060.79 115,879.00 24,181.79
Franchise Fees 342,431.76 435,383.96 (92,952.20)
Permits 28,745.34 18,685.57 10,059.77
Court Fines 51,051.15 51,112.20 (61.05)
Leases & Interest 19,283.27 34,647.56 (15,364.29)
Fees & Copies 1,517.62 1,839.04 (321.42)
Sanitation Fees 244,731.50 244,112.01 619.49
EMS Fees 349,165.21 413,628.90 (64,463.69)
Mixed Beverage Tax 10,617.54 9,888.04 729.50
Miscellaneous Fees 27,615.36 15,053.42 12,561.94
Water & Sewer Transfer 145,833.32 125,000.00 20,833.32
Recreation Programs 9,908.20 9,662.30 245.90
General Fund Total Revenues 2,946,047.09 3,035,841.14 (89,794.05)
General Fund Total Expenditures 4,076,841.55 3,447,888.27 628,953.28
Net to Date (1,130,794.46) (412,047.13) (718,747.33)
PEDC Fund
Sales Tax 209,673.43 203,314.98 6,358.45
Interest Earned 849.54 1,541.10 (691.56)
Miscellaneous 7,500.00 (7,500.00)
Loan Payments - -
PEDC Fund Total Revenues 210,522.97 212,356.08 (1,833.11)
PEDC Fund Total Expenditures 280,650.20 274,922.34 5,727.86
Net to Date (70,127.23) (62,566.26) (7,560.97)
Water & Sewer Fund
Sewer 910,261.22 922,687.80 (12,426.58)
Water 1,462,033.22 1,403,729.99 58,303.23
Interest Earned 3,798.62 4,159.11 (360.49)
Miscellaneous 67,327.10 61,839.66 5,487.44
W&S Fund Total Revenues 2,443,420.16 2,392,416.56 51,003.60
W&S Fund Total Expenditures 1,679,757.72 1,477,935.80 201,821.92
Net to Date 763,662.44 914,480.76 (150,818.32)
Comparison Report Page 1 12/13/2012
Year to Date Comparison
1,
November, 2012
Current Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned 614.91 1,643.02 (1,028.11)
Capital Projects Fund Revenues 614.91 1,643.02 (1,028.11)
Capital Projects Fund Expenditures 105,470.00 383,888.19 (278,418.19)
Net to Date (104,855.09) (382,245.17) 277,390.08
Equipment Replacement Fund
Interest Earned 397.48 789.96 (392.48)
Auction Proceeds 99,291.28 (99,291.28)
Equipment Replacement Fund Revenues 397.48 100,081.24 (99,683.76)
Equipment Replacement Fund Expenditures 8,564.90 500.00 8,064.90
Net to Date (8,167.42) 99,581.24 (107,748.66)
CO 2010 Construction Fund
Interest Earned 545.18 517.98 27.20
CO 2010 Construction Fund Revenues 545.18 517.98 27.20
CO 2010 Construction Fund Expenditures 639.02 162,749.54 (162,110.52)
Net to Date (93.84) (162,231.56) 162,137.72
TWDB Loan Fund
Interest Earned
CO 2010 Construction Fund Revenues - - -
CO 2010 Construction Fund Expenditures 32,937.68 32,937.68
Net to Date (32,937.68) - (32,937.68)
Special Revenue Fund
Interest Earned 0.16 0.13 0.03
Special Revenue Fund Revenues 0.16 0.13 0.03
Special Revenue Fund Expenditures - - -
Net to Date 0.16 0.13 0.03
Child Safety Fund
Interest Earned 17.05 13.35 3.70
Donations - - -
Child Safety Fund Revenues 17.05 13.35 3.70
Child Safety Fund Expenditures - - -
Net to Date 17.05 13.35 3.70
Comparison Report Page 2 12/13/2012
Year to Date Comparison
1.
November, 2012
Current Previous Net to
Year Year Date
Health Department
Interest Earned
Fees & Grants 219,909.81 127,817.26 92,092.55
Health Department Fund Revenues 219,909.81 127,817.26 92,092.55
Health Department Fund Expenditures 181,556.17 153,505.62 28,050.55
Net to Date 38,353.64 (25,688.36) 64,042.00
PEG Channel Fund
Interest Earned 85.13 85.13
PEG Channel Fund Revenues 85.13 - 85.13
PEG Channel Fund Expenditures - - -
Net to Date 85.13 - 85.13
Grant Fund
Grants 185,238.33 149,777.63 35,460.70
Interest Earned -
Grant Fund Revenues 185,238.33 149,777.63 35,460.70
Grant Fund Expenditures 376,116.52 182,336.68 193,779.84
Net to Date (190,878.19) (32,559.05) (158,319.14)
Water Contract Fund
Interest Earned 10,222.24 2,511.56 7,710.68
Miscellaneouse Revenue (125.00) 125.00
Deposits Billed 200.00 (200.00)
Water Contract Fund Revenue 10,222.24 2,586.56 7,635.68
Water Contract Fund Expenditures
Net to Date 10,222.24 2,586.56 7,635.68
Community Development Block Grant
Interest Earned and Fees 10,222.24 784.48 9,437.76
G ra nts
Community Dvl Block Grant Fd Revenues 10,222.24 784.48 9,437.76
Community Dvl Block Grant Fd Expenditures - - -
Net to Date 10,222.24 784.48 9,437.76
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)
Comparison Report Page 3 12/13/2012
Year to Date Comparison
l.
November, 2012
Current Previous Net to
Year Year Date
Texas Department of Community Affairs
Interest Earned 22.71 (22.71)
OCC Payments 141,690.24 (141,690.24)
TX Dept of Community Affairs Revenues - 141,712.95 (141,712.95)
TX Dept of community Affairs Expenditures - 74,192.16 (74,192.16)
Net to Date - 67,520.79 (67,520.79)
Municipal Court Tech Fee
Municipal Court Tech Fee 1,839.51 2,037.40 (197.89)
Interest Earned 22.71 19.42 3.29
Municipal Court Tech Fee Revenue 1,862.22 2,056.82 (194.60)
Municipal Court Tech Fee Expenditures 3,982.75 2,899.51 1,083.24
Net to Date (2,120.53) (842.69) (1,277.84)
Municipal Court Security Fee
Court Security Fee 1,379.65 29.17 1,350.48
Interest Earned 36.91 29.17 7.74
Municipal Court Security Fee Revenues 1,416.56 58.34 1,358.22
Municipal Court Security Fee Expenditures 4,521.29 1,249.64 3,271.65
Net to Date (3,104.73) (1,191.30) (1,913.43)
Municipal Court Child Safety Fee
Child Safety Fee 576.21 63.30 512.91
Interest Earned 10.16 7.68 2.48
Municipal Court Child Safety Fee Revenues 586.37 70.98 515.39
Municipal Court Child Safety Fee Expenditures - -
Net to Date 586.37 70.98 515.39
Municipal Court Time Pay Fee
Time Payment Fee 355.75 297.54 58.21
Interest Earned 5.23 3.28 1.95
Municipal Court Time Pay Fee Revenues 360.98 300.82 60.16
Municipal Court Time Pay Fee Expenditures - - �
Net to Date � 360.98 300.82 60.16
Police Conf Fds-Gambling
Interest Earned 2.65 2.19 0.46
Police Conf Fds-Gambling Revenue 2.65 2.19 0.46
Police Conf Fds-Gambling Expenditures - -
Net to Date 2.65 2.19 0.46
Comparison Report Page 4 12/13/2012
Year to Date Comparison
�,
November, 2012
Current Previous Net to
Year Year Date
Judicial Fofreiture Fee
Judicial Forfeiture Fee 6,637.70 7.73 6,629.97
Interest Earned 1.80 (1.80)
Police Judicial Forfeiture 6,637.70 9.53 6,628.17
Police Judicial Forfeiture Expenditures 180.00 - 180.00
Net to Date 6,457.70 9.53 6,448.17
Tax & Rev CO 2000 Const Fund
Interest Earned 9.01 (9.01)
Tax & Rev CO 2000 Const Fund Revenues - 9.01 (9.01)
Tax & Rev CO 2000 Const Fund Expenditures 68,122.23 - 68,122.23
Net to Date (68,122.23) 9.01 (68,131.24)
CO Series 2002 Construction Fd
Interest Earned 0.63 (0.63)
CO Series 2002 Construction Fd Revenues 0.63 (0.63)
CO Series 2002 Construction Fd Expenditures - -
Net to Date - 0.63 (0.63)
Revenue Bonds Sinking Funds
Transfer to GO Refunding 2003 -
Interest Earned 6,637.70 7,258.83 (621.13)
Revenue Bonds Sinking Funds Revenues 7,258.83 (7,258.83)
Revenue Bonds Sinking Funds Expenditures - - -
Net to Date - 7,258.83 (7,258.83)
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S 17,441.01 38,459.15 (21,018.14)
Interest Earned 44.37 167.96 (123.59)
2010 GO/W&S Refunding Bonds Revenues 17,485.38 38,627.11 (21,141.73)
2010 GO/W&S Refunding Bonds Expenditures - - -
Net to Date 17,485.38 38,627.11 (21,141.73)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 32,780.97 38,459.15 (5,678.18)
Interest Earned 440.19 303.28 136.91
Tax & Rev CO 2002 I&S Fund Revenues 33,221.16 38,762.43 (5,541.27)
Tax & Rev CO 2002 I&S Fund Expenditures - - -
Net to Date 33,221.16 38,762.43 (5,541.27)
2003 GO Refunding Bonds
Comparison Report Page 5 12/13/2012
Year to Date Comparison
1.
November, 2012
Current Previous Net to
Year Year Date
Cert. Of Oblig. 2003 I&S 31,467.83 38,459.15 (6,991.32)
Interest Earned 819.41 303.28 516.13
2003 GO Refunding Bonds Revenues 32,287.24 38,762.43 (6,475.19)
2003 GO Refunding Bonds Expenditures - - -
Net to Date 32,287.24 38,762.43 (6,475.19)
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 31,467.83 43,761.95 (12,294.12)
Interest Earned 819.41 687.39 132.02
2010 GO/W&S Refunding Bonds Revenues 32,287.24 44,449.34 (12,162.10)
2010 GO/W&S Refunding Bonds Expenditures - - -
Net to Date 32,287.24 44,449.34 (12,162.10)
Library Memorial Fund
Interest Earned 24.15 18.64 5.51
Memorial Donations 650.60 355.00 295.60
Library Memorial Fund Revenues 674.75 373.64 301.11
Library Memorial Fund Expenditures 67.89 234.65 (166.76)
Net to Date 606.86 138.99 467.87
Library Expendable Fund
Interest Earned 49.56 40.35 9.21
Donations 200.00 200.00
Library Expendable Fund Revenues 249.56 40.35 209.21
LibraryExpendable Fund Expenditures - - -
Net to Date 249.56 40.35 209.21
Library Permanent Fund
Interest Earned 0.18 0.15 0.03
Donations
Library Permanent Fund Revenues 0.18 0.15 0.03
Library Permanent Fund Expenditures
Net to Date 0.18 0.15 0.03
Comparison Report Page 6 12/13/2012
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