07-MARCH 2013 FINANCIAL REPORTmenzo�andum
TO: City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: MARCH 2O13 FINANCIAL REPORT
DATE: April 9, 2013
BACKGROtJND: 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
March 2013 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 3.30% greater this
year than this time last year. The collections on the current tax roll received by February 2gtn
were 95.03% compared to 93.85% last year.
2. Sales taxes are up 2.42% over last year.
3. Hotel occupancy taxes are up 25.83% from last year. This is due to the collection of taxes
delinquent from the prior year. As of April 8th, Ramada Inn was delinquent for the 4th quarter of
2012. They have made a partial payment with the balance due April 15.
4. Franchise fees are down 7.34% 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 down 14.86% compared to last year. Commercial remodeling permits represent
the largest decrease in permits issued.
6. Municipal Court fines are down 11.66% 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 5.15%. 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 is the $80,000 collected this year by the City Attorney on the Greenville vs. Syngenta
lawsuit.
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 1.55% above last year. General Fund revenues to date are
62.28% of the budget while the City is 50.00% through the budget year.
13. Total General Fund expenditures are up 5.24% compared to last year. General Fund
expenditures to date equal 48.96% of budget with the City being 50.00% through the budget
year.
14. Sewer revenue is up 1.31% compared to last year.
15. Water revenue is up 4.68% compared to last year.
16. Total Water & Sewer revenues are 2.70% above last year and equal 48.20% of budget which is
below the 50.00%a budget to date percentage.
17. Total Water & Sewer expenses are 13.95% above last year at this point in time and represent
38.72% of the total budget (45.57% adjusted for debt payments) while the City is 50.00%
through the budget year.
__ 22
Departmental Expenditure Summary:
At this point the City is six months or 50.00% 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 five
departments whose expenditures are over 50.00% at this time.
1. City Council-59.15%. The overage amounts to $9,560 and is mainly due to making an annual vs.
monthly property and general liability insurance payment and building maintenance. 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-51.53%. The overage amounts to $5,297 and is due to office supplies, building
maintenance, and some new furniture purchases.
3. Municipal Court-50.08%. The overage amounts to $194 and is not a material amount.
4. Traffic & Lighting-56.61%. The overage amounts to $35,552 and is due to electrical cost.
S. General Expenses-53.80%. The overage amounts to $60,580 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.
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.
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.
23
Year to Date Comparison
7.
March, 2013
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 5,883,583.70 5,695,547.53 188,036.17
Sales Tax 3,069,132.49 2,996,476.31 72,656.18
Hotel-Motel Tax 268,549.10 213,409.97 55,139.13
Franchise Fees 1,573,031.77 1,697,804.35 (124,772.58)
Permits 65,277.78 76,679.99 (11,402.21)
Court Fines 191,361.19 216,639.39 (25,278.20)
Leases & Interest 73,914.96 91,726.39 (17,811.43)
Fees & Copies 5,029.21 6,080.55 (1,051.34)
Sanitation Fees 732,040.65 731,725.41 315.24
EMS Fees 1,088,672.71 1,147,888.67 (59,215.96)
Mixed Beverage Tax 21,489.16 21,036.40 452.76
Miscellaneous Fees 188,113.15 142,614.26 45,498.89
Water & Sewer Transfer 437,499.96 375,000.00 62,499.96
Recreation Programs 46,396.25 22,838.85 23,557.40
General Fund Total Revenues 13,644,092.08 13,435,468.07 208,624.01
General Fund Total Expenditures 10,701,390.32 10,168,122.48 533,267.84
Net to Date 2,942,701.76 3,267,345.59 (324,643.83)
PEDC Fund
Sales Tax 613,816.86 599,295.24 14,521.62
Interest Earned 14,673.24 2,109.43 12,563.81
Loan Payments 2,000,250.00 7,500.17 1,992,749.83
PEDC Fund Total Revenues 2,628,740.10 608,904.84 2,019,835.26
PEDC Fund Total Expenditures 2,829,090.20 550,254.11 2,278,836.09
Net to Date (200,350.10) 58,650.73 (259,000.83)
Water & Sewer Fund
Sewer 2,673,287.76 2,638,624.11 34,663.65
Water 3,787,878.15 3,618,353.87 169,524.28
Interest Earned 16,271.42 14,822.03 1,449.39
Miscellaneous 212,536.75 241,709.61 (29,172.86)
W&S Fund Total Revenues 6,689,974.08 6,513,509.62 176,464.46
W&S Fund Total Expenditures 5,176,333.06 4,542,385.07 633,947.99
Net to Date 1,513,641.02 1,971,124.55 (457,483.53)
Comparison Report Page 1� G� 4/8/2013
Year to Date Comparison
7.
March, 2013
Current Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned 2,543.08 6,723.87 (4,180.79)
Auction Proceeds
Capital Projects Fund Revenues 2,543.08 6,723.87 (4,180.79)
Capital Projects Fund Expenditures 267,464.80 920,277.57 (652,812.77)
Net to Date (264,921.72) (913,553.70) 648,631.98
Equipment Replacement Fund
Interest Earned 1,630.65 3,617.26 (1,986.61)
Auction Proceeds 99,291.28 (99,291.28)
Equipment Replacement Fund Revenues 1,630.65 102,908.54 (101,277.89)
Equipment Replacement Fund Expenditures 215,604.70 255,793.57 (40,188.87)
Net to Date (213,974.05) (152,885.03) (61,089.02)
CO 2010 Construction Fund
Interest Earned 2,602.80 2,193.90 408.90
Repayments From Other Funds
CO 2010 Construction Fund Revenues 2,602.80 2,193.90 408.90
CO 2010 Construction Fund Expenditures 889.02 163,125.08 (162,236.06)
Net to Date 1,713.78 (160,931.18) 162,644.96
TWDB Loan Fund
InterestEarned
TWDB LoanFund Revenues 0.00 0.00 0.00
TWDB Loan Fund Expenditures 80,716.02 0.00 80,716.02
Net to Date (80,716.02) 0.00 (80,716.02)
Special Revenue Fund
Interest Earned 0.76 0.63 0.13
Special Revenue Fund Revenues 0.76 0.63 0.13
Special Revenue Fund Expenditures 0.00 0.00 0.00
Net to Date 0.76 0.63 0.13
Child Safety Fund
Interest Earned 81.85 67.03 14.82
Donations 2,150.00 6,600.00 (4,450.00)
Child Safety Fund Revenues 2,231.85 6,667.03 (4,435.18)
Child Safety Fund Expenditures 300.00 300.00 (300.00)
Net to Date 1,931.85 6,367.03 (4,135.18)
Comparison Report Page 2- _ 2 5 4/8/2013
Year to Date Comparison
7.
March, 2013
Current Previous Net to
Year Year Date
Health Department
Interest Earned 0.00
Fees & Grants 577,518.48 542,975.22 34,543.26
Health Department Fund Revenues 577,518.48 542,975.22 34,543.26
Health Department Fund Expenditures 492,073.60 459,867.71 32,205.89
Net to Date 85,444.88 83,107.51 2,337.37
PEG Channel Fund
Interest Earned 422.05 422.05
30,548.53 30,548.53
PEG Channel Fund Revenues 30,970.58 0.00 30,970.58
PEG ChannelFund Expenditures 0.00
Net to Date 30,970.58 0.00 30,970.58
Grant Fund
Grants 689,342.65 296,116.33 393,226.32
Interest Earned 0.00
Grant Fund Revenues 689,342.65 296,116.33 393,226.32
Grant Fund Expenditures 658,802.48 531,785.25 127,017.23
Net to Date 30,540.17 (235,668.92) 266,209.09
Water Contract Fund
Interest Earned 7,579.89 7,176.19 403.70
Deposits Billed (50.00) (135.00) 85.00
Water Contract Fund Revenue 7,529.89 7,041.19 488.70
Water Contract Fund Expenditures
Net to Date 7,529.89 7,041.19 488.70
Community Development Block Grant
Interest Earned and Fees 11,445.92 966.18 10,479.74
Grants
Community Dvl Block Grant Fd Revenues 11,445.92 966.18 10,479.74
Community Dvl Block Grant Fd Expenditures 1,200.00 1,400.00 (200.00)
Net to Date 10,245.92 (433.82) 10,679.74
Home Buyers Assistance 2009
Grants 0.00 40,000.00 (40,000.00)
Home Buyers Assistance 2009 Revenues 0.00 40,000.00 (40,000.00)
Home Buyers Assistance 2009 Expenditures 0.00 23,000.00 (23,000.00)
Net to Date 0.00 17,000.00 (17,000.00)
Comparison Report Page- 3 2 6 4/8/2013
Year to Date Comparison
7.
March, 2013
Current Previous Net to
Year Year Date
Texas Department of Community Affairs
Interest Earned 52.84 46.91 5.93
OCC Payments 504,103.78 157,938.24 346,165.54
TX Dept of Community Affairs Revenues 504,156.62 157,985.15 346,171.47
TX Dept of community Affairs Expenditures 488,471.96 74,192.16 414,279.80
Net to Date 15,684.66 83,792.99 (68,108.33)
Municipal Court Tech Fee
Municipal Court Tech Fee 6,121.68 7,712.17 (1,590.49)
Interest Earned 109.31 95.57 13.74
Municipal Court Tech Fee Revenue 6,230.99 7,807.74 (1,576.75)
Municipal Court Tech Fee Expenditures 7,571.04 5,457.71 2,113.33
Net to Date (1,340.05) 2,350.03 (3,690.08)
Municipal Court Security Fee
Court Security Fee 4,603.26 5,791.72 (1,188.46)
Interest Earned 170.12 140.50 29.62
Municipal Court Security Fee Revenues 4,773.38 5,932.22 (1,158.84)
Municipal Court Security Fee Expenditures 6,598.44 3,819.94 2,778.50
Net to Date (1,825.06) 2,112.28 (3,937.34)
Municipal Court Child Safety Fee
Child Safety Fee 963.45 452.79 510.66
Interest Earned 48.97 37.01 11.96
Municipal Court Child Safety Fee Revenues 1,012.42 489.80 522.62
Municipal Court Child Safety Fee Expenditures 0.00
Net to Date 1,012.42 489.80 522.62
Municipal Court Time Pay Fee
Time Payment Fee 1,140.48 1,131.13 9.35
Interest Earned 25.86 16.46 9.40
Municipal Court Time Pay Fee Revenues 1,166.34 1,147.59 18.75
Municipal Court Time Pay Fee Expenditures 0.00 25.00 (25.00)
Net to Date 1,166.34 1,122.59 43.75
Comparison Report Page-4 � ( 4/8/2013
Year to Date Comparison
7,-
March, 2013
Current Previous Net to
Year Year Date
Police Conf Fds-Gambling
Conf Funds-Gambling 0.00 0.00 0.00
Interest Earned 12.68 10.50 2.18
Police Conf Fds-Gambling Revenue 12.68 10.50 2.18
Police Conf Fds-Gambling Expenditures 0.00 0.00 0.00
Net to Date 12.68 10.50 2.18
ludicial Fofreiture Fee
Judicial Forfeiture Fee 22,581.99 4,751.43 17,830.56
Interest Earned 50.86 11.79 39.07
Police Judicial Forfeiture 22,632.85 4,763.22 17,869.63
Police Judicial Forfeiture Expenditures 6,961.94 14,443.89 (7,481.95)
Net to Date 15,670.91 (9,680.67) 25,351.58
Tax & Rev CO 2000 Const Fund
Interest Earned 0.00 38.95 (38.95)
Tax & Rev CO 2000 Const Fund Revenues 0.00 38.95 (38.95)
Tax & Rev CO 2000 Const Fund Expenditures 73,065.95 4,500.00 68,565.95
Net to Date (73,065.95) (4,461.05) (68,604.90)
CO Series 2002 Construction Fd
Interest Earned 0.00 3.02 (3.02)
CO Series 2002 Construction Fd Revenues 0.00 3.02 (3.02)
CO Series 2002 Construction Fd Expenditures 0.00 0.00 0.00
Net to Date 0.00 3.02 (3.02)
Revenue Bonds Sinking Funds
Interest Earned 18,503.32 21,024.43 (2,521.11)
Revenue Bonds Sinking Funds Revenues 18,503.32 21,024.43 (2,521.11)
Revenue Bonds Sinking Funds Expenditures 0.00
Net to Date 18,503.32 21,024.43 (2,521.11)
2012 GO Ref Bonds I& S
2012 GO Ref Bonds I& S
Interest Earned 7,372.30 0.00 7,372.30
2012 GO Ref Bonds I& S Revenues 7,372.30 0.00 7,372.30
2012 GO Ref Bonds I& S Expenditures
Net to Date 7,372.30 0.00 7,372.30
Comparison Report Page 5 �� 4/8/2013
Year to Date Comparison
7.
March, 2013
Current Previous Net to
Year Year Date
TWDB I&S Fund
Tx & Rev CO 2010 I&S
Interest Earned
2010 GO/W&S Refunding Bonds Revenues
2010 GO/W&S Refunding Bonds Expenditures 2,000.00 2,000.00
Net to Date (2,000.00) 0.00 (2,000.00)
Tax & Rev CO 2010 I&S
Tx & Rev CO 2010 I&S 198,061.73 218,154.16 (20,092.43)
Interest Earned 179.89 61.09 118.80
2010 GO/W&S Refunding Bonds Revenues 198,241.62 218,215.25 (19,973.63)
2010 GO/W&S Refunding Bonds Expenditures 157,826.88 160,295.63 (2,468.75)
Net to Date 40,414.74 57,919.62 (17,504.88)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 427,981.60 412,270.46 15,711.14
Interest Earned 747.48 682.88 64.60
Tax & Rev CO 2002 I&S Fund Revenues 428,729.08 412,953.34 15,775.74
Tax & Rev CO 2002 I&S Fund Expenditures 376,436.25 367,036.25 9,400.00
Net to Date 52,292.83 45,917.09 6,375.74
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 372,263.98 412,270.46 (40,006.48)
Interest Earned 1,546.31 590.17 956.14
2003 GO Refunding Bonds Revenues 373,810.29 412,860.63 (39,050.34)
2003 GO Refunding Bonds Expenditures 796,865.00 790,185.00 6,680.00
Net to Date (423,054.71) (377,324.37) (45,730.34)
2010 GO/W&5 Refunding Bonds
Cert. Of Oblig. 2010 I&5 357,351.73 469,114.54 (111,762.81)
Interest Earned 4,082.99 2,774.60 1,308.39
2010 GO/W&S Refunding Bonds Revenues 361,434.72 471,889.14 (110,454.42)
2010 GO/W&S Refunding Bonds Expenditures 501,896.88 1,874,396.88 (1,372,500.00)
Net to Date (140,462.16) (1,402,507.74) 1,262,045.58
Comparison Report Page 6 �� 4/8/2013
Year to Date Comparison
7.
March, 2013
Current Previous Net to
Year Year Date
Library Memorial Fund
Interest Earned 115.59 90.66 24.93
Memorial Donations 1,638.95 2,936.00 (1,297.05)
Library Memorial Fund Revenues 1,754.54 3,026.66 (1,272.12)
Library Memorial Fund Expenditures 1,574.60 679.68 894.92
Net to Date 179.94 2,346.98 (2,167.04)
Library Expendable Fund
Interest Earned 233.03 191.88 41.15
Donations 200.00 200.00
Library Expendable Fund Revenues 433.03 191.88 241.15
LibraryExpendable Fund Expenditures 0.00
Net to Date 433.03 191.88 241.15
Library Permanent Fund
Interest Earned 0.85 0.71 0.14
Donations 0.00
Library Permanent Fund Revenues 0.85 0.71 0.14
Library Permanent Fund Expenditures 0.00
Net to Date 0.85 0.71 0.14
Comparison Report Page 7 3 0 4/8/2013
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