06-APRIL 2013 FINANCIAL REPORTynejno�andunz
TO: City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: APRIL 2013 FINANCIAL REPORT
DATE: May 8, 2013
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.
-- 1�
City of Paris
April 2013 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 2.90% greater this
year than this time last year. The collections on the current tax roll received by March 315` were
95.03% compared to 94.25% last year.
2. Sales taxes are up 2.62% over last year.
3. Hotel occupancy taxes are up 23.07% from last year. This is due to the collection of taxes
delinquent from the prior year. As of May 8`h, Ramada Inn was delinquent for the first quarter of
2013. All other hotels are current.
4. Franchise fees in total are down 5.00%. Several factors are affecting this revenue. 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. This year the first two quarterly
payments from Atmos were down 23% compared to last year while Oncor payments were down
8% for the same period.
5. Permit fees are down 8.00% compared to last year. Commercial remodeling permits represent
the largest decrease in permits issued.
6. Municipal Court fines are down 11.58% 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 4.42%. 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 and the $85,000 collected on the City of Paris vs. 911 Restoration 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 2.55% above last year. General Fund revenues to date are
68.31% of the budget while the City is 58.33% through the budget year.
13. Total General Fund expenditures are up 4.78% compared to last year. General Fund
expenditures to date equal 55.89% of budget with the City being 58.33% through the budget
yea r.
14. Sewer revenue is up 2.23% compared to last year.
15. Water revenue is up 3.73% compared to last year.
16. Total Water & Sewer revenues are 2.62% above last year and equal 55.63% of budget which is
below the 58.33% budget to date percentage.
17. Total Water & Sewer expenses are 16.41% above last year at this point in time and represent
45.02% of the total budget (48.91% adjusted for debt payments) while the City is 58.33%
through the budget year.
- -- 14
Departmental Expenditure Summary:
At this point the City is seven months or 58.33% 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 three
departments whose expenditures are over 58.33% at this time.
1. City Council-72.25%. The overage amounts to $14,547 and is mainly due to making an annual vs.
monthly property and general liability insurance payment, TV screens for the Council Room,
computer displays for the Council Room, association dues, and building maintenance.
2. City Manager-59.61%. The overage amounts to $4,406 and is due to building maintenance and
some new furniture purchases.
Traffic & Lighting-66.44%. The overage amounts to $43,615 and is due to electrical cost.
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.
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Year to Date Comparison
7► .
April, 2013
Current Previous Net to
Year Year Date
General Fund
Taxes Collected 5,929,875.11 5,762,432.80 167,442.31
Sales Tax 3,533,342.27 3,443,045.01 90,297.26
Hotel-Motel Tax 404,112.30 328,343.91 75,768.39
Franchise Fees 1,661,537.53 1,749,164.83 (87,627.30)
Permits 77,321.02 84,052.35 (6,731.33)
Court Fines 220,148.54 248,982.86 (28,834.32)
Leases & Interest 102,688.12 108,976.18 (6,288.06)
Fees & Copies 6,139.31 8,297.69 (2,158.38)
Sanitation Fees 853,552.51 854,324.78 (772.27)
EMS Fees 1,289,144.23 1,348,868.12 (59,723.89)
Mixed Bevera e Tax 33,711.64 31,973.13 1,738.51
Miscellaneous Fees 284,482.19 153,237.68 131,244.51
Water & Sewer Transfer 510,416.62 437,500.00 72,916.62
Recreation Pro rams 59,308.00 34,328.45 24,979.55
General Fund Total Revenues 14,965,779.39 14,593,527.79 372,251.60
General Fund Total Expenditures 12,217,386.44 11,659,207.98 558,178.46
Net to Date 2,748,392.95 2,934,319.81 (185,926.86)
PEDC Fund
Sales Tax 706,658.81 688,608.97 18,049.84
Interest Earned 20,511.89 2,905.36 17,606.53
Loan Payments 2,000,250.00 7,500.17 1,992,749.83
PEDC Fund Total Revenues 2,727,420.70 699,014.50 2,028,406.20
PEDC Fund Total Expenditures 2,897,312.67 617,408.24 2,279,904.43
Net to Date (169,891.97) 81,606.26 (251,498.23)
Water & Sewer Fund
Sewer 3,120,548.15 3,052,461.62 68,086.53
Water 4,337,449.84 4,181,393.96 156,055.88
Interest Earned 20,149.99 17,424.81 2,725.18
Miscellaneous 243,213.48 272,381.96 (29,168.48)
W&S Fund Total Revenues 7,721,361.46 7,523,662.35 197,699.11
W&S Fund Total Expenditures 6,019,199.61 5,170,336.03 848,863.58
Net to Date 1,702,161.85 2,353,326.32 (651,164.47)
Comparison Report Page 1 ��� 5/6/2013
Year to Date Comparison
1.
April, 2013
Current Previous Net to
Year Year Date
Capital Projects Fund
Interest Earned 3,027.12 8,014.32 (4,987.20)
Auction Proceeds
Capital Projects Fund Revenues 3,027.12 8,014.32 (4,987.20)
Capital Projects Fund Expenditures 499,142.37 933,098.21 (433,955.84)
Net to Date (496,115.25) (925,083.89) 428,968.64
Equipment Replacement Fund
Interest Earned 1,919.32 4,327.32 (2,408.00)
Auction Proceeds 99,291.28 (99,291.28)
Equipment Replacement Fund Revenues 1,919.32 103,618.60 (101,699.28)
Equipment Replacement Fund Expenditures 253,374.73 389,794.52 (136,419.79)
Net to Date (251,455.41) (286,175.92) 34,720.51
CO 2010 Construction Fund
Interest Earned 3,168.30 2,663.74 504.56
Repayments From Other Funds
CO 2010 Construction Fund Revenues 3,168.30 2,663.74 504.56
CO 2010 Construction Fund Expenditures 31,196.52 145,774.78 (114,578.26)
Net to Date (28,028.22) (143,111.04) 115,082.82
TWDB Loan Fund
Bond Proceeds 13,780.26 13,780.26
Interest Earned
TWDB LoanFund Revenues 13,780.26 13,780.26
TWDB Loan Fund Expenditures 91,425.66 91,425.66
Net to Date (77,645.40) (77,645.40)
Special Revenue Fund
Interest Earned 0.93 0.77 0.16
Special Revenue Fund Revenues 0.93 0.77 0.16
Special Revenue Fund Expenditures 0.00 0.00 0.00
Net to Date 0.93 0.77 0.16
Child Safety Fund
Interest Earned 100.65 84.40 16.25
Donations 2,150.00 6,762.96 (4,612.96)
Child Safety Fund Revenues 2,250.65 6,847.36 (4,596.71)
Child Safety Fund Expenditures 300.00 3,491.32 (3,191.32)
Net to Date 1,950.65 3,356.04 (1,405.39)
Comparison Report Pag� 2 �( 5/6/2013
Year to Date Comparison
7.
April, 2013
Current Previous Net to
Year Year Date
Health Department
Interest Earned 0.00
Fees & Grants 643,118.91 575,520.77 67,598.14
Health Department Fund Revenues 643,118.91 575,520.77 67,598.14
Health Department Fund Expenditures 602,135.37 526,733.65 75,401.72
Net to Date 40,983.54 48,787.12 (7,803.58)
PEG ChannelFund
Interest Earned 528.57 528.57
30,548.53 30,548.53
PEG Channel Fund Revenues 31,077.10 0.00 31,077.10
PEG ChannelFund Expenditures 0.00
Net to Date 31,077.10 0.00 31,077.10
Grant Fund
Grants 807,586.92 322,574.16 485,012.76
Interest Earned 13.95 0.00 13.95
Grant Fund Revenues 807,600.87 322,574.16 485,026.71
Grant Fund Expenditures 705,175.13 582,296.21 122,878.92
Net to Date 102,425.74 (259,722.05) 362,147.79
Water Contract Fund
Interest Earned 9,054.99 8,776.92 278.07
Deposits Billed 100.00 (175.00) 275.00
Water Contract Fund Revenue 9,154.99 8,601.92 553.07
Water Contract Fund Expenditures
Net to Date 9,154.99 8,601.92 553.07
Community Development Block Grant
Interest Earned and Fees 12,220.88 1,530.28 10,690.60
Grants
Community Dvl Block Grant Fd Revenues 12,220.88 1,530.28 10,690.60
Community Dvl Block Grant Fd Expenditures 1,200.00 1,400.00 (200.00)
Net to Date 11,020.88 130.28 10,890.60
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 Pa�e 3 � 8
5/6/2013
Year to Date Comparison
1.
April, 2013
Current Previous Net to
Year Year Date
Texas Department of Community Affairs
Interest Earned 67.67 55.57 12.10
OCC Payments 508,958.79 157,938.24 351,020.55
TX Dept of Community Affairs Revenues 509,026.46 157,993.81 351,032.65
TX Dept of community Affairs Expenditures 488,471.96 78,911.16 409,560.80
Net to Date 20,554.50 79,082.65 (58,528.15)
Municipal Court Tech Fee
Municipal Court Tech Fee 7,078.43 9,014.97 (1,936.54)
Interest Earned 133.71 117.61 16.10
Municipal Court Tech Fee Revenue 7,212.14 9,132.58 (1,920.44)
Municipal Court Tech Fee Expenditures 8,433.19 5,457.71 2,975.48
Net to Date (1,221.05) 3,674.87 (4,895.92)
Municipal Court Security Fee
Court Security Fee 5,323.88 6,768.83 (1,444.95)
Interest Earned 207.29 172.40 34.89
Municipal Court Security Fee Revenues 5,531.17 6,941.23 (1,410.06)
Municipal Court Security Fee Expenditures 7,183.56 4,438.49 2,745.07
Net to Date (1,652.39) 2,502.74 (4,155.13)
Municipal Court Child Safety Fee
Child Safety Fee 1,068.02 548.44 519.58
Interest Earned 59.81 45.37 14.44
Municipal Court Child Safety Fee Revenues 1,127.83 593.81 534.02
Municipal Court Child Safety Fee Expenditures 0.00
Net to Date 1,127.83 593.81 534.02
Municipal Court Time Pay Fee
Time Payment Fee 1,316.50 1,325.73 (9.23)
Interest Earned 31.86 20.43 11.43
Municipal Court Time Pay Fee Revenues 1,348.36 1,346.16 2.20
Municipal Court Time Pay Fee Expenditures 0.00 25.00 (25.00)
Net to Date 1,348.36 1,321.16 27.20
Comparison Report Page 4 1�
5/6/2013
Year to Date Comparison
7.
April, 2013
Current Previous Net to
Year Year Date
Police Conf Fds-Gambling
Conf Funds-Gambling 0.00 0.00 0.00
Interest Earned 15.44 12.83 2.61
Police Conf Fds-Gambling Revenue 15.44 12.83 2.61
Police Conf Fds-Gambling Expenditures 0.00 0.00 0.00
Net to Date 15.44 12.83 2.61
Judicial Fofreiture Fee
Judicial Forfeiture Fee 22,894.29 4,871.43 18,022.86
Interest Earned 62.76 11.79 50.97
Police Judicial Forfeiture 22,957.05 4,883.22 18,073.83
Police ludicial Forfeiture Expenditures 17,343.92 6,443.89 10,900.03
Net to Date 5,613.13 (1,560.67) 7,173.80
Tax & Rev CO 2000 Const Fund
Interest Earned 0.00 46.25 (46.25)
Tax & Rev CO 2000 Const Fund Revenues 0.00 46.25 (46.25)
Tax & Rev CO 2000 Const Fund Expenditures 73,814.95 4,500.00 69,314.95
Net to Date (73,814.95) (4,453.75) (69,361.20)
CO Series 2002 Construction Fd
Interest Earned 0.00 3.69 (3.69)
CO Series 2002 Construction Fd Revenues 0.00 3.69 (3.69)
CO Series 2002 Construction Fd Expenditures 0.00 0.00 0.00
Net to Date 0.00 3.69 (3.69)
Revenue Bonds Sinking Funds
Interest Earned 22,459.20 25,226.29 (2,767.09)
Revenue Bonds Sinking Funds Revenues 22,459.20 25,226.29 (2,767.09)
Revenue Bonds Sinking Funds Expenditures 0.00
Net to Date 22,459.20 25,226.29 (2,767.09)
2012 GO Ref Bonds I& S
2012 GO Ref Bonds I& S
Interest Earned 7,376.67 0.00 7,376.67
2012 GO Ref Bonds I& S Revenues 7,376.67 0.00 7,376.67
2012 GO Ref Bonds I& S Expenditures
Net to Date 7,376.67 0.00 7,376.67
Comparison Report Page 5 °�� 5/6/2013
Year to Date Comparison
7.
April, 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 199,437.44 220,348.90 (20,911.46)
Interest Earned 246.78 61.09 185.69
2010 GO/W&S Refunding Bonds Revenues 199,684.22 220,409.99 (20,725.77)
2010 GO/W&S Refunding Bonds Expenditures 157,826.88 160,295.63 (2,468.75)
Net to Date 41,857.34 60,114.36 (18,257.02)
Tax & Rev CO 2002 I&S Fund
Tax & Rev COs 2002 I&S 430,954.27 416,418.05 14,536.22
Interest Earned 974.34 880.03 94.31
Tax & Rev CO 2002 I&S Fund Revenues 431,928.61 417,298.08 14,630.53
Tax & Rev CO 2002 I&S Fund Expenditures 376,436.25 367,036.25 9,400.00
Net to Date 55,492.36 50,261.83 5,230.53
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I&S 374,849.64 416,418.05 (41,568.41)
Interest Earned 1,878.92 590.17 1,288.75
2003 GO Refunding Bonds Revenues 376,728.56 417,008.22 (40,279.66)
2003 GO Refunding Bonds Expenditures 796,865.00 790,185.00 6,680.00
Net to Date (420,136.44) (373,176.78) (46,959.66)
2010 GO/W&S Refunding Bonds
Cert. Of Oblig. 2010 I&S 359,833.83 473,834.00 (114,000.17)
Interest Earned 5,174.85 3,686.60 1,488.25
2010 GO/W&S Refunding Bonds Revenues 365,008.68 477,520.60 (112,511.92)
2010 GO/W&S Refunding Bonds Expenditures 501,896.88 1,874,396.88 (1,372,500.00)
Net to Date (136,888.20) (1,396,876.28) 1,259,988.08
Comparison Report Page 6 21
5/6/2013
Year to Date Comparison
-i .
April, 2013
Current Previous Net to
Year Year Date
Library Memorial Fund
Interest Earned 140.38 111.66 28.72
Memorial Donations 1,893.95 3,031.00 (1,137.05)
Library Memorial Fund Revenues 2,034.33 3,142.66 (1,108.33)
Library Memorial Fund Expenditures 2,269.70 857.18 1,412.52
Net to Date (235.37) 2,285.48 (2,520.85)
Library Expendable Fund
Interest Earned 283.46 334.36 (50.90)
Donations 200.00 200.00
Library Expendable Fund Revenues 483.46 334.36 149.10
LibraryExpendable Fund Expenditures 0.00
Net to Date 483.46 334.36 149.10
Library Permanent Fund
Interest Earned 1.03 0.87 0.16
Donations 0.00
Library Permanent Fund Revenues 1.03 0.87 0.16
Library Permanent Fund Expenditures 0.00
Net to Date 1.03 0.87 0.16
Comparison Report Pa�e 7 2� 5/6/2013
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