07-DECEMBER 2012 FINANCIAL REPORTItem No. 7
memo�andum
TO: Mayor & City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: DECEMBER 2012 FINANCIAL REPORT
DATE: 1-22-2013
BACKGROLTND: 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
December 2012 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 18.06% less this year
than this time last year. This is a timing issue of how quickly the appraisal district processes its
collections out to the local tax entities. The collections on the current tax roll are 26.34%
compared to 23.70% last year.
2. Sales taxes are up 2.97% over last year.
3. Hotel occupancy taxes are up 20.86% from last year. All hotels are current on their occupancy
taxes!
4. Franchise fees are down 11.72% 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.
S. Permit fees are up 13.05%a compared to last year.
6. Municipal Court fines are down 4.14% compared to 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 11.23%. 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. The primary difference at
this time was the $100,000 collected last year by the City Attorney on the Eastgate housing
project.
10. The Water & Sewer transfer is increased per the 2012-13 budget.
11. Total General Fund revenues are 7.96% below last year. Lower EMS fees, franchise fees, and
miscellaneous revenues are the biggest factors in the drop. General Fund revenues to date are
22.29% of the budget while the City is 25.00% through the budget year.
12. Total General Fund expenditures are up 4.46% compared to last year. General Fund
expenditures to date equal 25.87% of budget with the City being 25.00% through the budget
year.
13. Sewer revenue is down 0.23% compared to last year or -$3,197.
14. Water revenue is up 5.67% compared to last year or $108,968.
15. Total Water & Sewer revenues are 3.24% above last year and equal 25.15% of budget which is
above the 25.00 budget to date percentage.
16. Total Water & Sewer expenses are 5.62% above last year at this point in time and represent
17.52% of the total budget (21.68% adjusted for debt payments) while the City is 25.00%
through the budget year.
Departmental Expenditure Summary:
At this point the City is three months or 25.00% 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 11
departments whose expenditures are over 25.00% at this time.
1. City Council-36.05%a. The overage amounts to $11,551 and is mainly 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.
2. City Manager-27.56%. The overage amounts to $8,835 and is due to November having three pay
periods instead of the usual two and some new furniture purchases.
3. Municipal Court-29.34%. The overage amounts to $10,053 and is due to the annual insurance
payment and three pay periods in November.
4. Police-28.45%. The overage amounts to $184,537 and is due to payment of unemployment
benefits, three November pay periods, purchase of minor apparatus, building & grounds
maintenance, maintenance agreements, and the annual insurance payment.
5. Fire-26.74%. The overage amounts to $66,691 and is due to overtime, three November pay
periods, minor apparatus, promotional exams, building maintenance, and the annual insurance
payment.
6. Engineering-26.49%. The overage amounts to $6,945 and is due to three November pay periods
and the annual insurance payment.
7. Public Works-25.28%. The overage amounts to $655 and is due to the three pay periods in
November and phone expenses.
8. Traffic & Lighting-25.51%o. The overage amounts to $2,751 and is due to the annual insurance
payment and electrical cost.
9. Garage-26.66%. The overage amounts to $5,108 and is due to the three November pay periods,
the annual insurance payment, utility costs, and electronic data processing expenses.
10. EMS-25.88%. The overage amounts to $19,893 and is due to the three pay periods in November,
the annual insurance payment, furniture, and associations.
11. Library-28.75%. The overage amounts to $24,362 and is due to the three November pay periods,
postage, books, technical processing, building maintenance, and the annual insurance payment.
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
7.
December, 2012
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 1,139,583.12 1,390,765.21 (251,182.09)
Sales Tax 1,486,880.12 1,443,937.64 42,942.48
Hotel-Motel Tax 140,060.79 115,879.00 24,181.79
Franchise Fees 816,514.18 924,994.01 (108,479.83)
Permits 32,869.42 29,073.85 3,795.57
Court Fines 72,925.75 76,082.57 (3,156.82)
Leases & Interest 28,881.83 52,917.12 (24,035.29)
Fees & Copies 2,070.04 2,485.04 (415.00)
Sanitation Fees 366,916.19 366,266.97 649.22
EMS Fees 513,330.94 578,335.07 (65,004.13)
Mixed Beverage Tax 10,617.54 9,888.04 729.50
Miscellaneous Fees 43,731.46 117,524.49 (73,793.03)
Water & Sewer Transfer 218,749.98 187,500.00 31,249.98
Recreation Programs 9,942.85 9,771.80 171.05
General Fund Total Revenues 4,883,074.21 5,305,420.81 (422,346.60)
General Fund Total Expenditures 5,654,987.08 5,413,326.88 241,660.20
Net to Date (771,912.87) (107,906.07) (664,006.80)
PEDCFund
Sales Tax 297,366.40 288,787.52 8,578.88
Interest Earned 909.84 1,652.30 (742.46)
Loan Payments 2,000,250.00 7,500.17 1,992,749.83
PEDC Fund Total Revenues 2,298,526.24 297,939.99 2,000,586.25
PEDC Fund Total Expenditures 2,465,188.90 345,006.82 2,120,182.08
Net to Date (166,662.66) (47,066.83) (119,595.83)
Water & Sewer Fund
Sewer 1,348,904.82 1,352,102.73 (3,197.91)
Water 2,030,031.99 1,921,063.35 108,968.64
Interest Earned 6,396.36 6,873.94 (477.58)
Miscellaneous 104,811.86 100,565.45 4,246.41
W&S Fund Total Revenues 3,490,145.03 3,380,605.47 109,539.56
W&S Fund Totat Expenditures 2,341,994.13 2,217,240.97 124,753.16
Net to Date 1,148,150.90 1,163,364.50 (15,213.60)
Comparison Report Page 1 1/14/2013
Year to Date Comparison
7.
December, 2012
Current Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned 1,158.58 2,916.56 (1,757.98)
Auction Proceeds
Capital Projects Fund Revenues 1,158.58 2,916.56 (1,757.98)
Capital Projects Fund Expenditures 176,921.50 608,424.98 (431,503.48)
Net to Date (175,762.92) (605,508.42) 429,745.50
Equipment Replacement Fund
Interest Earned 783.18 1,474.27 (691.09)
Auction Proceeds 99,291.28 (99,291.28)
Equipment Replacement Fund Revenues 783.18 100,765.55 (99,982.37)
Equipment Replacement Fund Expenditures 148,753.16 14,210.67 134,542.49
Net to Date (147,969.98) 86,554.88 (234,524.86)
CO 2010 Construction Fund
Interest Earned 1,075.17 901.35 173.82
Repayments From Other Funds
CO 2010 Construction Fund Revenues 1,075.17 901.35 173.82
CO 2010 Construction Fund Expenditures 889.02 163,125.08 (162,236.06)
Net to Date 186.15 (162,223.73) 162,409.88
TWDB Loan Fund
Interest Earned
TWDB LoanFund Revenues 0.00 0.00 0.00
TWDB Loan Fund Expenditures 44,158.79 0.00 44,158.79
Net to Date (44,158.79) 0.00 (44,158.79)
Special Revenue Fund
Interest Earned 0.32 0.24 0.08
Special Revenue Fund Revenues 0.32 0.24 0.08
Special Revenue Fund Expenditures 0.00 0.00 0.00
Net to Date 0.32 0.24 0.08
Child Safety Fund
Interest Earned 33.64 24.92 8.72
Donations 0.00 0.00 0.00
Child Safety Fund Revenues 33.64 24.92 8.72
Child Safety Fund Expenditures 0.00 0.00 0.00
Net to Date 33.64 24.92 8.72
Comparison Report Page 2 1/14/2013
Year to Date Comparison
�1 ,
December, 2012
Current Previous Net to
Year Year Date
Health Department
Interest Earned 0.00
Fees & Grants 293,455.29 270,236.16 23,219.13
Health Department Fund Revenues 293,455.29 270,236.16 23,219.13
Health Department Fund Expenditures 256,535.99 242,692.34 13,843.65
Net to Date 36,919.30 27,543.82 9,375.48
PEG ChannelFund
Interest Earned 167.95 167.95
Health Department Fund Revenues 167.95 0.00 167.95
Health Department Fund Expenditures 0.00
Net to Date 167.95 0.00 167.95
Grant Fund
Grants 308,641.59 193,650.28 114,991.31
Interest Earned 0.00
Grant Fund Revenues 308,641.59 193,650.28 114,991.31
Grant Fund Expenditures 435,351.74 337,957.17 97,394.57
Net to Date (126,710.15) (144,306.89) 17,596.74
Water Contract Fund
Interest Earned 2,688.07 3,732.59 (1,044.52)
Deposits Billed (225.00) (125.00) (100.00)
Water Contract Fund Revenue 2,463.07 3,607.59 (1,144.52)
Water Contract Fund Expenditures
Net to Date 2,463.07 3,607.59 (1,144.52)
Community Development Block Grant
Interest Earned and Fees 10,304.07 1,136.19 9,167.88
Grants
Community Dvl Block Grant Fd Revenues 10,304.07 1,136.19 9,167.88
Community Dvl Block Grant Fd Expenditures 0.00
Net to Date 10,304.07 1,136.19 9,167.88
Home Buyers Assistance 2009
Grants 0.00 20,000.00 (20,000.00)
Home Buyers Assistance 2009 Revenues 0.00 20,000.00 (20,000.00)
Home Buyers Assistance 2009 Expenditures 0.00
Net to Date 0.00 20,000.00 (20,000.00)
Comparison Report Page 3 1/14/2013
Year to Date Comparison
�1 .
December, 2012
Current Previous Net to
Year Year Date
Texas Department of Community Affairs
Interest Earned 10.52 23.08 (12.56)
OCC Payments 256,976.41 157,938.24 99,038.17
TX Dept of Community Affairs Revenues 256,986.93 157,961.32 99,025.61
TX Dept of community Affairs Expenditures 194,360.03 74,192.16 120,167.87
Net to Date 62,626.90 83,769.16 (21,142.26)
Municipal Court Tech Fee
Municipal Court Tech Fee 2,585.61 3,025.06 (439.45)
Interest Earned 45.19 36.12 9.07
Municipal Court Tech Fee Revenue 2,630.80 3,061.18 (430.38)
Municipal Court Tech Fee Expenditures 4,201.75 2,899.51 1,302.24
Net to Date (1,570.95) 161.67 (1,732.62)
Municipal Court Security Fee
Court Security Fee 1,939.20 2,274.76 (335.56)
Interest Earned 71.06 54.47 � 16.59
Municipal Court Security Fee Revenues 2,010.26 2,329.23 (318.97)
Municipal Court Security Fee Expenditures 5,085.51 2,210.88 2,874.63
Net to Date (3,075.25) 118.35 (3,193.60)
Municipal Court Child Safety Fee
Child Safety Fee 628.47 150.00 478.47
Interest Earned 20.10 14.34 5.76
Municipal Court Child Safety Fee Revenues 648.57 164.34 484.23
Municipal Court Child Safety Fee Expenditures 0.00
Net to Date 648.57 164.34 484.23
Municipal Court Time Pay Fee
Time Payment Fee 480.54 403.11 77.43
Interest Earned 10.41 6.19 4.22
Municipal Court Time Pay Fee Revenues 490.95 409.30 81.65
Municipal Court Time Pay Fee Expenditures 0.00 0.00 0.00
Net to Date 490.95 409.30 81.65
Comparison Report Page 4 1/14/2013
Year to Date Comparison
7,
December, 2012
Current Previous Net to
Year Year Date
Police Conf Fds-Gambling
Conf Funds-Gambling 0.00 0.00 0.00
Interest Earned 5.23 4.09 1.14
Police Conf Fds-Gambling Revenue 5.23 4.09 1.14
Police Conf Fds-Gambling Expenditures 0.00 0.00 0.00
Net to Date 5.23 4.09 1.14
Judicial Fofreiture Fee
Judicial Forfeiture Fee 18,117.07 4,751.43 13,365.64
Interest Earned 17.52 3.36 14.16
Police Judicial Forfeiture 18,134.59 4,754.79 13,379.80
Police ludicial Forfeiture Expenditures 1,346.94 0.00 1,346.94
Net to Date 16,787.65 4,754.79 12,032.86
Tax & Rev CO 2000 Const Fund
Interest Earned 0.00 16.82 (16.82)
Tax & Rev CO 2000 Const Fund Revenues 0.00 16.82 (16.82)
Tax & Rev CO 2000 Const Fund Expenditures 73,134.78 0.00 73,134.78
Net to Date (73,134.78) 16.82 (73,151.60)
CO Series 2002 Construction Fd
Interest Earned 0.00 1.18 (1.18)
CO Series 2002 Construction Fd Revenues 0.00 1.18 (1.18)
CO Series 2002 Construction Fd Expenditures 0.00 0.00 0.00
Net to Date 0.00 1.18 (1.18)
Revenue Bonds Sinking Funds
Interest Earned 7,162.91 10,793.81 (3,630.90)
Revenue Bonds Sinking Funds Revenues 7,162.91 10,793.81 (3,630.90)
Revenue Bonds Sinking Funds Expenditures 0.00
Net to Date 7,162.91 10,793.81 (3,630.90)
2012 GO Ref Bonds I& S
2012 GO Ref Bonds I& S
Interest Earned 7,360.48 0.00 7,360.48
2012 GO Ref Bonds I& S Revenues 7,360.48 0.00 7,360.48
2012 GO Ref Bonds I& S Expenditures
Net to Date 7,360.48 0.00 7,360.48
Comparison Report Page 5 1/14/2013
Year to Date Comparison
l.
December, 2012
Current Previous Net to
Year Year Date
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S 38,121.85 52,679.54 (14,557.69)
Interest Earned 94.41 61.09 33.32
2010 GO/W&S Refunding Bonds Revenues 38,216.26 52,740.63 (14,524.37)
2010 GO/W&S Refunding Bonds Expenditures 157,826.88 159,795.63 (1,968.75)
Net to Date (119,610.62) (107,055.00) (12,555.62)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 82,375.66 99,554.41 (17,178.75)
Interest Earned 400.44 326.04 74.40
Tax & Rev CO 2002 I&S Fund Revenues 82,776.10 99,880.45 (17,104.35)
Tax & Rev CO 2002 I&S Fund Expenditures 376,436.25 367,036.25 9,400.00
Net to Date (293,660.15) (267,155.80) (26,504.35)
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 71,651.39 99,554.41 (27,903.02)
fnterest Earned 923.11 590.17 332.94
2003 GO Refunding Bonds Revenues 72,574.50 100,144.58 (27,570.08)
2003 GO Refunding Bonds Expenditures 796,865.00 790,185.00 6,680.00
Net to Date (724,290.50) (690,040.42) (34,250.08)
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 68,781.19 113,281.04 (44,499.85)
Interest Earned 1,695.79 1,443.70 252.09
2010 GO/W&S Refunding Bonds Revenues 70,476.98 114,724.74 (44,247.76)
2010 GO/W&S Refunding Bonds Expenditures 501,396.88 1,873,896.88 (1,372,500.00)
Net to Date (430,919.90) (1,759,172.14) 1,328,252.24
Library Memorial Fund
Interest Earned 47.67 34.89 12.78
Memorial Donations 930.60 585.00 345.60
Library Memorial Fund Revenues 978.27 619.89 358.38
Library Memorial Fund Expenditures 240.32 370.50 (130.18)
Net to Date 737.95 249.39 488.56
Comparison Report Page 6 1/14/2013
Year to Date Comparison
7.
December, 2012
Current Previous Net to
Year Year Date
Library Expendable Fund
Interest Earned 96.81 75.00 21.81
Donations 200.00 200.00
Library Expendable Fund Revenues 296.81 75.00 221.81
LibraryExpendable Fund Expenditures 0.00
Net to Date 296.81 75.00 221.81
Library Permanent Fund
Interest Earned 0.35 0.28 0.07
Donations 0.00
Library Permanent Fund Revenues 0.35 0.28 0.07
Library Permanent Fund Expenditures 0.00
Net to Date 0.35 0.28 0.07
Comparison Report
Page 7
1/14/2013
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