07-FEBRUARY 2013 FINANCIAL REPORTItem No. 7
meyno�andum
TO: Mayor & City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: FEBRUARY 2013 FINANCIAL REPORT
DATE: 3-12-2013
BACKGROUND: 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.
_ ._ 2 6
City of Paris
February 2013 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 2.91% greater this
year than this time last year. The collections on the current tax roll received by February 2gtn
were 93.85% compared to 93.21% last year.
2. Sales taxes are up 2.69% over last year.
3. Hotel occupancy taxes are up 24.79% from last year. This is due to the collection of taxes
delinquent from the prior year. As of March 11`h, Ramada Inn was delinquent for the 4`" quarter
of 2012. They have made a partial payment with the balance due the first week of April.
4. Franchise fees are down 11.23% 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 11.22% compared to last year.
6. Municipal Court fines are down 6.58% 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 8.97%. 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. Recreation program fees are up because of earlier collection of softball fees.
12. Total General Fund revenues are 0.23% below last year. Lower EMS fees, franchise fees, and
miscellaneous revenues are the biggest factors in the drop. General Fund revenues to date are
55.21% of the budget while the City is 41.66% through the budget year.
13. Total General Fund expenditures are up 5.54% compared to last year. General Fund
expenditures to date equal 42.05% of budget with the City being 41.66% through the budget
year.
14. Sewer revenue is up 0.19% compared to last year.
15. Water revenue is up 5.13% compared to last year.
16. Total Water & Sewer revenues are 3.22% above last year and equal 40.62% of budget which is
below the 41.66% budget to date percentage.
17. Total Water & Sewer expenses are 10.52% above last year at this point in time and represent
31.13%o of the total budget (35.64% adjusted for debt payments) while the City is 41.66%
through the budget year.
2l
Departmental Expenditure Summary:
At this point the City is five months or 41.66% 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 11
departments whose expenditures are over 41.66% at this time.
1. City Council-132.90%. The overage amounts to $95,373 and is mainly due to payments to KSA
Engineering for development of a master plan. Also making an annual property and general
liability insurance payment contributed to the overage. 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 charges for KSA
Engineering will be moved to the Water & Sewer Fund now that it has been established that all
of the projects are water and sewer related. This should be reflected in the March report.
2. City Manager-43.82%a. The overage amounts to $7,467 and is due to office supplies, building
maintenance, and some new furniture purchases.
3. Municipal Court-43.19%. The overage amounts to $3,553 and is due to the annual insurance
payment, payment of stability pay, and three pay periods in November.
4. Police-42.85%. The overage amounts to $63,929 and is due to payment of unemployment
benefits, purchase of minor apparatus, building & grounds maintenance, maintenance
agreements, and the annual insurance payment. Also, a vehicle was charged to the regular
budget that should have been charged to the equipment replacement fund. That will be
corrected and reflect in the March report.
5. Fire-42.31%. The overage amounts to $24,940 and is due to overtime, minor apparatus, and the
annual insurance payment.
6. Engineering-41.85%. The overage amounts to $844 and is due to publication costs.
7. Traffic & Lighting-42.23%. The overage amounts to $3,054 and is due to electrical cost.
8. Garage-42.39%. The overage amounts to $2,251 and is due to utility costs.
9. EMS-41.77%. The overage amounts to $2,603 and is due to fuel and medical supplies.
10. Library-42.46%. The overage amounts to $5,206 and is due to books, technical processing,
building maintenance, and the annual insurance payment.
11. General Expenses-51.60%. The overage amounts to $158,595 and is due to hotel tax pass
through, the SuRRMA payment, and payments made to the non-profit entities.
��
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.
�- 29
Year to Date Comparison
�.
February, 2013
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 5,760,265.52 5,636,567.32 123,698.20
Sales Tax 2,631,562.27 2,562,519.90 69,042.37
Hotel-Motel Tax 262,573.94 210,409.97 52,163.97
Franchise Fees 1,176,902.58 1,325,792.66 (148,890.08)
Permits 51,957.42 46,712.47 5,244.95
Court Fines 161,567.67 172,955.74 (11,388.07)
Leases & Interest 31,383.83 79,755.26 (48,371.43)
Fees & Copies 3,963.41 5,178.19 (1,214.78)
Sanitation Fees 610,213.83 609,656.41 557.42
EMS Fees 902,546.65 991,488.99 (88,942.34)
Mixed Beverage Tax 21,489.16 21,036.40 452.76
Miscellaneous Fees 95,140.29 139,770.82 (44,630.53)
Water & Sewer Transfer 364,583.30 312,500.00 52,083.30
Recreation Programs 22,593.35 11,296.35 11,297.00
General Fund Total Revenues 12,096,743.22 12,125,640.48 (28,897.26)
General Fund Total Expenditures 9,190,949.05 8,708,344.67 482,604.38
Net to Date 2,905,794.17 3,417,295.81 (511,501.64)
PEDC Fund
Sales Tax 526,302.82 512,503.96 13,798.86
Interest Earned 9,277.67 1,989.57 7,288.10
Loan Payments 2,000,250.00 7,500.17 1,992,749.83
PEDC Fund Total Revenues 2,535,830.49 521,993.70 2,013,836.79
PEDC Fund Total Expenditures 2,690,256.86 453,811.79 2,236,445.07
Net to Date (154,426.37) 68,181.91 (222,608.28)
Water & Sewer Fund
Sewer 2,223,873.02 2,219,628.83 4,244.19
Water 3,230,907.31 3,073,048.78 157,858.53
Interest Earned 10,817.21 12,184.46 (1,367.25)
Miscellaneous 172,868.30 157,556.90 15,311.40
W&S Fund Total Revenues 5,638,465.84 5,462,418.97 176,046.87
W&S Fund Total Expenditures 4,161,817.41 3,774,752.01 387,065.40
Net to Date 1,476,648.43 1,687,666.96 (211,018.53)
30
Comparison Report Page 1 3/7/2013
Year to Date Comparison
i.
February, 2013
Current Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned 1,691.06 5,404.81 (3,713.75)
Auction Proceeds
Capital Projects Fund Revenues 1,691.06 5,404.81 (3,713.75)
Capital Projects Fund Expenditures 267,464.80 867,516.36 (600,051.56)
Net to Date (265,773.74) (862,111.55) 596,337.81
Equipment Replacement Fund
Interest Earned 1,108.29 2,901.51 (1,793.22)
Auction Proceeds 99,291.28 (99,291.28)
Equipment Replacement Fund Revenues 1,108.29 102,192.79 (101,084.50)
Equipment Replacement Fund Expenditures 197,679.24 246,650.22 (48,970.98)
Net to Date (196,570.95) (144,457.43) (52,113.52)
CO 2010 Construction Fund
Interest Earned 1,635.09 1,723.35 (88.26)
Repayments From Other Funds
CO 2010 Construction Fund Revenues 1,635.09 1,723.35 (88.26)
CO 2010 Construction Fund Expenditures 889.02 163,125.08 (162,236.06)
Net to Date 746.07 (161,401.73) 162,147.80
TWDB Loan Fund
InterestEarned
TWDB LoanFund Revenues 0.00 0.00 0.00
TWDB Loan Fund Expenditures 68,676.64 0.00 68,676.64
Net to Date (68,676.64) 0.00 (68,676.64)
Special Revenue Fund
Interest Earned 0.48 0.49 (0.01)
Special Revenue Fund Revenues 0.48 0.49 (0.01)
Special Revenue Fund Expenditures 0.00 0.00 0.00
Net to Date 0.48 0.49 (0.01)
Child Safety Fund
Interest Earned 51.17 49.74 1.43
Donations 750.00 6,400.00 (5,650.00)
Child Safety Fund Revenues 801.17 6,449.74 (5,648.57)
Child Safety Fund Expenditures 0.00 300.00 (300.00)
Net to Date 801.17 6,149.74 (5,348.57)
31
Comparison Report Page 2 3/7/2013
Year to Date Comparison
l:
February, 2013
Current Previous Net to
Year Year Date
Health Department
Interest Earned 0.00
Fees & Grants 434,803.15 476,106.34 (41,303.19)
Health Department Fund Revenues 434,803.15 476,106.34 (41,303.19)
Health Department Fund Expenditures 418,077.53 393,222.14 24,855.39
Net to Date 16,725.62 82,884.20 (66,158.58)
PEG ChannelFund
Interest Earned 255.46 255.46
30,548.53 30,548.53
PEG Channel Fund Revenues 30,803.99 0.00 30,803.99
PEG ChannelFund Expenditures 0.00
Net to Date 30,803.99 0.00 30,803.99
Grant Fund
Grants 361,210.25 269,658.50 91,551.75
Interest Earned 0.00
Grant Fund Revenues 361,210.25 269,658.50 91,551.75
Grant Fund Expenditures 602,170.90 471,061.92 131,108.98
Net to Date (240,960.65) (201,403.42) (39,557.23)
Water Contract Fund
Interest Earned 6,070.70 5,537.99 532.71
Deposits Billed (100.00) (25.00) (75.00)
Water Contract Fund Revenue 5,970.70 5,512.99 457.71
Water Contract Fund Expenditures
Net to Date 5,970.70 5,512.99 457.71
Community Development Block Grant
Interest Earned and Fees 10,604.16 946.98 9,657.18
Grants
Community Dvl Block Grant Fd Revenues 10,604.16 946.98 9,657.18
Community Dvl Block Grant Fd Expenditures 1,200.00 1,400.00 (200.00)
Net to Date 9,404.16 (453.02) 9,857.18
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 20,000.00 (20,000.00)
Net to Date 0.00 0.00 0.00
Comparison Report Page 3 � �
3/7/2013
Year to Date Comparison
-! .
February, 2013
Current Previous Net to
Year Year Date
Texas Department of Community Affairs
Interest Earned 52.84 38.24 14.60
OCC Payments 270,001.62 157,938.24 112,063.38
TX Dept of Community Affairs Revenues 270,054.46 157,976.48 112,077.98
TX Dept of community Affairs Expenditures 490,681.96 74,192.16 416,489.80
Net to Date (220,627.50) 83,784.32 (304,411.82)
Municipal Court Tech Fee
Municipal Court Tech Fee 5,057.27 6,311.29 (1,254.02)
Interest Earned 69.25 73.28 (4.03)
Municipal Court Tech Fee Revenue 5,126.52 6,384.57 (1,258.05)
Municipal Court Tech Fee Expenditures 7,571.04 3,613.46 3,957.58
Net to Date (2,444.52) 2,771.11 (5,215.63)
Municipal Court Security Fee
Court Security Fee 3,803.98 4,741.10 (937.12)
Interest Earned 107.16 108.79 (1.63)
Municipal Court Security Fee Revenues 3,911.14 4,849.89 (938.75)
Municipal Court Security Fee Expenditures 6,046.77 3,230.65 2,816.12
Net to Date (2,135.63) 1,619.24 (3,754.87)
Municipal Court Child Safety Fee
Child Safety Fee 836.45 320.05 516.40
Interest Earned 30.64 28.71 1.93
Municipal Court Child Safety Fee Revenues 867.09 348.76 518.33
Municipal Court Child Safety Fee Expenditures 0.00
Net to Date 867.09 348.76 518.33
Municipal Court Time Pay Fee
Time Payment Fee 948.22 919.75 28.47
Interest Earned 15.96 12.59 3.37
Municipal Court Time Pay Fee Revenues 964.18 932.34 31.84
Municipal Court Time Pay Fee Expenditures 0.00 25.00 (25.00)
Net to Date 964.18 907.34 56.84
Comparison Report Page 4 3 3
3/7/2013
Year to Date Comparison
i.
February, 2013
Current Previous Net to
Year Year Date
Police Conf Fds-Gambling
Conf Funds-Gambling 0.00 0.00 0.00
Interest Earned 7.96 8.17 (0.21)
Police Conf Fds-Gambling Revenue 7.96 8.17 (0.21)
Police Conf Fds-Gambling Expenditures 0.00 0.00 0.00
Net to Date 7.96 8.17 (0.21)
Judicial Fofreiture Fee
Judicial Forfeiture Fee 19,124.38 4,751.43 14,372.95
Interest Earned 29.98 10.12 19.86
Police Judicial Forfeiture 19,154.36 4,761.55 14,392.81
Police Judicial Forfeiture Expenditures 3,646.94 5,225.14 (1,578.20)
Net to Date 15,507.42 (463.59) 15,971.01
Tax & Rev CO 2000 Const Fund
Interest Earned 0.00 31.64 (31.64)
Tax & Rev CO 2000 Const Fund Revenues 0.00 31.64 (31.64)
Tax & Rev CO 2000 Const Fund Expenditures 73,134.78 4,500.00 68,634.78
Net to Date (73,134.78) (4,468.36) (68,666.42)
CO Series 2002 Construction Fd
Interest Earned 0.00 2.35 (2.35)
CO Series 2002 Construction Fd Revenues 0.00 2.35 (2.35)
CO Series 2002 Construction Fd Expenditures 0.00 0.00 0.00
Net to Date 0.00 2.35 (2.35)
Revenue Bonds Sinking Funds
Interest Earned 16,017.93 16,701.75 (683.82)
Revenue Bonds Sinking Funds Revenues 16,017.93 16,701.75 (683.82)
Revenue Bonds Sinking Funds Expenditures 0.00
Net to Date 16,017.93 16,701.75 (683.82)
2012 GO Ref Bonds I& S
2012 GO Ref Bonds I& S
Interest Earned 7,364.81 0.00 7,364.81
2012 GO Ref Bonds I& S Revenues 7,364.81 0.00 7,364.81
2012 GO Ref Bonds I& S Expenditures
Net to Date 7,364.81 0.00 7,364.81
34
Comparison Report Page 5 3/7/2013
Year to Date Comparison
i:
February, 2013
Current Previous Net to
Year Year Date
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S 194,325.15 216,212.41 (21,887.26)
Interest Earned 94.41 61.09 33.32
2010 GO/W&S Refunding Bonds Revenues 194,419.56 216,273.50 (21,853.94)
2010 GO/W&S Refunding Bonds Expenditures 157,826.88 160,295.63 (2,468.75)
Net to Date 36,592.68 55,977.87 (19,385.19)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 419,907.40 408,600.92 11,306.48
Interest Earned 421.89 487.29 (65.40)
Tax & Rev CO 2002 I&S Fund Revenues 420,329.29 409,088.21 11,241.08
Tax & Rev CO 2002 I&S Fund Expenditures 376,436.25 367,036.25 9,400.00
Net to Date 43,893.04 42,051.96 1,841.08
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 365,240.94 408,600.92 (43,359.98)
Interest Earned 1,031.61 590.17 441.44
2003 GO Refunding Bonds Revenues 366,272.55 409,191.09 (42,918.54)
2003 GO Refunding Bonds Expenditures 796,865.00 790,185.00 6,680.00
Net to Date (430,592.45) (380,993.91) (49,598.54)
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 350,610.02 464,939.04 (114,329.02)
Interest Earned 2,419.46 2,042.78 376.68
2010 GO/W&S Refunding Bonds Revenues 353,029.48 466,981.82 (113,952.34)
2010 GO/W&S Refunding Bonds Expenditures 501,896.88 1,874,396.88 (1,372,500.00)
Net to Date (148,867.40) (1,407,415.06) 1,258,547.66
Library Memorial Fund
Interest Earned 72.59 69.90 2.69
Memorial Donations 1,266.95 2,266.00 (999.05)
Library Memorial Fund Revenues 1,339.54 2,335.90 (996.36)
Library Memorial Fund Expenditures 736.92 548.42 188.50
Net to Date 602.62 1,787.48 (1,184.86)
� 35
Comparison Report Page 6
3/7/2013
Year to Date Comparison
i.
February, 2013
Current Previous Net to
Year Year Date
Library Expendable Fund
Interest Earned 146.74 149.33 (2.59)
Donations 200.00 200.00
Library Expendable Fund Revenues 346.74 149.33 197.41
LibraryExpendable Fund Expenditures 0.00
Net to Date 346.74 149.33 197.41
Library Permanent Fund
Interest Earned 0.53 0.55 (0.02)
Donations 0.00
Library Permanent Fund Revenues 0.53 0.55 (0.02)
Library Permanent Fund Expenditures 0.00
Net to Date 0.53 0.55 (0.02)
Comparison Report Page 7 � U 3/7/2013
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