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07 - December Financial ReportItem No. 7 memorandum TO: City Council John Godwin, City Manager FROM: Gene Anderson, Finance Director SUBJECT: DECEMBER 2014 FINANCIAL REPORT DATE: January 16, 2015 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. City of Paris December 2014 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 6.84% more this year than this time last year. The current tax roll is 28.47% collected vs. 27.81% last year. 2. Sales taxes are up 60.18% over last year due to a one time state audit adjustment. The adjustment added an extra $872,390 to the General Fund and $174,478 to PEDC. Without the adjustment, sales taxes for the month would have been down compared to last year by 3.46 %. 3. Hotel occupancy taxes are up 10.19% from last year. All hotels are current on their taxes. 4. Franchise fees are up 7.03 %. 5. Permit fees are up 94.54% compared to last year. This is only $15,279. 6. Municipal Court fines are 8.85% above last year's collections. 7. The Leases & Interest comparison is distorted by the purchase last year of a security with accumulated interest. This distortion will go away when the city's first interest payment on that security shows up on a future report. 8. The Streets & Highways increase was a bookkeeping entry to add some old street assessments to the general ledger. 9. EMS fees are up 20.15 %. 10. The mixed beverage tax for the quarters ending 9 -30 -14 and 12 -31 -14 will show up on the January 2015 report. 11. 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. 12. Recreation revenues are down 21.21% which is only $2,132. 13. Total General Fund revenues are 24.23% above last year. This increase is primarily due to increases in sales tax (including the state audit adjustment discussed above) and EMS fees. Year to date receipts are 30.60% of the budget with the City being 25.00% through the budget year. 14. Total General Fund expenditures are up 4.81% compared to last year. Increased expenditures were primarily caused by having 3 pay periods in October and the payment for capital items in the new budget. General Fund expenditures to date equal 26.51% of budget with the City being 25.00% through the budget year. 15. Sewer revenue is up 1.05% compared to last year. 16. Water revenue is down 4.04% compared to last year - $68,275 due in large part to the mild weather in September and October. 17. Total Water & Sewer revenues are 1.95% below last year and equal 25.00% of budget which is the same as the 25.00% budget to date percentage. 18. Total Water & Sewer expenses are 3.64% below last year at this point in time and represent 16.26% of the total budget (25.39% adjusted for debt) 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 fifteen departments whose expenditures are over 25.00% at this time. 1. City Council- 30.14%. The overage amounts to $3,845 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 in order to take advantage of a 2.00% discount which amounted to $11,295 city wide. This annual payment will be reflected in all departments and will somewhat distort budget to actual comparisons. 2. City Manager - 26.24%. The overage amounts to $4,499 and is due to the annual payment of insurance and having 3 pay periods in October. 3. Municipal Court - 26.02%. The overage amounts to $2,291 and is due to the annual payment of insurance, office supplies, and 3 pay periods in October. 4. City Clerk- 25.01%. The overage amounts to only $19 and is not significant. 5. Accounting - 25.05%. The overage amounts to only $230 and is not significant. 6. Police- 28.66%. The overage amounts to $206,242 and is due to the annual insurance payment, 3 pay periods in October, and the purchase of vehicles. 7. Fire - 26.29%. The overage amounts to $55,779 and is due to 3 pay periods in October, annual insurance payment, and contract services. 8. Engineering- 26.55%. The overage amounts to $8,035 and is due to the annual insurance payment and 3 pay periods in October. 9. Public Works - 31.77%. The overage amounts to $11,102 and is due to 3 pay periods in October and the annual insurance payment. 10. Sanatation - 25.17 %. The overage amounts to $1,723 and is due to 3 pay periods in October and the annual insurance payment. 11. EMS - 27.69 %. The overage amounts to $60,630 and is due to 3 pay periods in October, equipment maintenance, and the annual insurance payment. 12. Cox Field- 30.87 %. The overage amounts to $6,727 and is due to the annual insurance payment and the TxDot grant match. 13. Library - 32.44 %. The overage amounts to $50,313 and is due to the annual insurance payment, postage, utilities, and 3 pay periods in October. 14. General Expenses- 32.58 %. The overage amounts to $118,787 and is due to the purchase of equipment and the annual payments to the non - profit agencies. 15. Warehouse- 25.07 %. The overage amounts to $75 and is not significant. 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. 1 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 Paris Economic Development Corporation is reflected in the monthly report. This is a result of the City performing the bookkeeping functions for this agency. PEDC has its own managing board. Year to Date Comparison December, 2014 Current Year Previous Year Net to Date General Fund Taxes Collected 1,801,000.36 1,685,553.46 115,446.90 Sales Tax 2,499,455.69 1,560,363.56 939,092.13 Hotel -Motel Tax 139,751.55 126,825.16 12,926.39 Franchise Fees 878,706.86 820,939.18 57,767.68 Permits 31,440.83 16,161.38 15,279.45 Court Fines 69,548.84 63,892.33 5,656.51 Leases & Interest 21,440.36 (16,490.73) 37,931.09 Fees & Copies 2,023.54 2,018.08 5.46 Streets & Highways 26,472.83 0.00 26,472.83 Sanitation Fees 365,190.47 366,898.25 (1,707.78) EMS Fees 603,599.85 502,361.90 101,237.95 Mixed Beverage Tax 0.00 12,858.45 (12,858.45) Miscellaneous Fees 116,249.91 88,399.16 27,850.75 Water & Sewer Transfer 218,749.98 218,749.98 0.00 Recreation Programs 7,918.85 10,051.60 (2,132.75) General Fund Total Revenues 6,781,549.92 5,458,581.76 1,322,968.16 General Fund Total Expenditures 5,863,328.81 5,593,713.54 269,615.27 Net to Date 918,221.11 (135,131.78) 1,053,352.89 PEDC Fund Sales Tax 499,891.13 312,072.69 187,818.44 Interest Earned 262.16 16,514.83 (16,252.67) Miscellaneous Revenue 0.00 0.00 PEDC Fund Total Revenues 500,153.29 328,587.52 171,565.77 PEDC Fund Total Expenditures 61,549.15 1,491,005.93 (1,429,456.78) Net to Date 438,604.14 (1,162,418.41) 1,601,022.55 Water & Sewer Fund Sewer 1,397,035.48 1,382,414.83 14,620.65 Water 2,036,177.13 2,121,996.31 (85,819.18) Interest Earned 5,288.25 2,059.70 3,228.55 Miscellaneous 107,426.45 110,150.15 (2,723.70) W &S Fund Total Revenues 3,545,927.31 3,616,620.99 (70,693.68) W &S Fund Total Expenditures 2,305,196.95 2,392,472.08 (87,275.13) Net to Date 1,240,730.36 1,224,148.91 16,581.45 Comparison Report Page 1 1/9/2015 Year to Date Comparison December, 2014 Current Year Previous Year Net to Date Capital Projects Fund Interest Earned 251.80 0.00 251.80 Auction Proceeds Capital Projects Fund Revenues 251.80 0.00 251.80 Capital Projects Fund Expenditures 50,603.72 58,425.65 (7,821.93) Net to Date (50,351.92) (58,425.65) 8,073.73 Equipment Replacement Fund Interest Earned 103.90 0.00 103.90 Auction Proceeds 0.00 0.00 0.00 Equipment Replacement Fund Revenues 103.90 0.00 103.90 Equipment Replacement Fund Expenditures 10,979.78 197,441.96 (186,462.18) Net to Date (10,875.88) (197,441.96) 186,566.08 CO 2010 Construction Fund Interest Earned 539.56 0.00 539.56 Repayments From Other Funds CO 2010 Construction Fund Revenues 539.56 0.00 539.56 CO 2010 Construction Fund Expenditures 0.00 0.00 0.00 Net to Date 539.56 0.00 539.56 TWDB Loan Fund Bond Proceeds 34,526.32 6651838.20 (631,311.88) Interest Earned TWDB LoanFund Revenues 34,526.32 665,838.20 (631,311.88) TWDB Loan Fund Expenditures 68,208.50 939,452.49 (871,243.99) Net to Date (33,682.18) (273,614.29) 239,932.11 Special Revenue Fund Interest Earned 0.00 0.00 Special Revenue Fund Revenues 0.00 0.00 Special Revenue Fund Expenditures 0.00 0.00 0.00 Net to Date 0.00 0.00 0.00 Child Safety Fund Interest Earned 16.73 0.00 16.73 Donations 0.00 0.00 Child Safety Fund Revenues 16.73 0.00 16.73 Child Safety Fund Expenditures 167.52 0.00 167.52 Net to Date (150.79) 0.00 (150.79) Comparison Report Page 2 1/9/2015 Year to Date Comparison December, 2014 Current Year Previous Year Net to Date Health Department Interest Earned 0.00 0.00 0.00 Fees & Grants 0.00 239,133.56 (239,133.56) Miscellaneous Revenue 0.00 Health Department Fund Revenues 0.00 239,133.56 (239,133.56) Health Department Fund Expenditures 0.00 448,405.77 (448,405.77) Net to Date 0.00 (209,272.21) 209,272.21 PEG Channel Fund Interest Earned 151.70 0.00 151.70 PEG Franchise Fee 15,344.27 14,623.13 PEG Channel Fund Revenues 15,495.97 14,623.13 872.84 PEG ChannelFund Expenditures 0.00 0.00 0.00 Net to Date 15,495.97 14,623.13 872.84 Grant Fund Grants 91,641.09 109,278.53 (17,637.44) Interest Earned 0.00 0.00 0.00 Grant Fund Revenues 91,641.09 109,278.53 (17,637.44) Grant Fund Expenditures 152,521.68 117,601.41 34,920.27 Net to Date (60,880.59) (8,322.88) (52,557.71) Water Contract Fund Interest Earned 3,225.46 2,430.64 794.82 Deposits Billed (50.00) 1.25 (51.25) Water Contract Fund Revenue 3,175.46 2,431.89 743.57 Water Contract Fund Expenditures Net to Date 3,175.46 2,431.89 743.57 Community Development Block Grant Interest Earned and Fees 1,280.09 2,111.06 (830.97) Grants 0.00 0.00 0.00 Community Dvl Block Grant Fd Revenues 1,280.09 2,111.06 (830.97) Community Dvl Block Grant Fd Expenditures 0.00 0.00 Net to Date 1,280.09 2,111.06 (830.97) Home Buyers Assistance 2009 Grants Home Buyers Assistance 2009 Revenues 0.00 0.00 0.00 Home Buyers Assistance 2009 Expenditures 0.00 0.00 Net to Date 0.00 0.00 0.00 Comparison Report Page 3 1/9/2015 Year to Date Comparison December, 2014 Current Year Previous Year Net to Date Texas Department of Community Affairs Interest Earned 3.27 0.00 3.27 OCC Payments 8,425.00 0.00 8,425.00 TX Dept of Community Affairs Revenues 8,428.27 0.00 8,428.27 TX Dept of Community Affairs Expenditures 8,425.00 0.00 8,425.00 Net to Date (3.27) 0.00 (3.27) Municipal Court Tech Fee Municipal Court Tech Fee 2,427.51 2,312.87 114.64 Interest Earned 24.86 0.00 24.86 Municipal Court Tech Fee Revenue 2,452.37 2,312.87 139.50 Municipal Court Tech Fee Expenditures 1,270.10 11259.30 10.80 Net to Date 1,182.27 1,053.57 128.70 Municipal Court Security Fee Court Security Fee 1,826.43 1,744.91 81.52 Interest Earned 36.38 0.00 Municipal Court Security Fee Revenues 1,862.81 1,744.91 117.90 Municipal Court Security Fee Expenditures 1,663.99 1,939.93 (275.94) Net to Date 198.82 (195.02) 393.84 Municipal Court Child Safety Fee Child Safety Fee 325.00 443.73 (118.73) Interest Earned 8.86 0.00 Municipal Court Child Safety Fee Revenues 333.86 443.73 (109.87) Municipal Court Child Safety Fee Expenditures 0.00 0.00 Net to Date 333.86 443.73 (109.87) Municipal Court Time Pay Fee Time Payment Fee 449.54 462.33 (12.79) Interest Earned 7.28 0.00 Municipal Court Time Pay Fee Revenues 456.82 462.33 (5.51) Municipal Court Time Pay Fee Expenditures 0.00 0.00 0.00 Net to Date 456.82 462.33 (5.51) Police Conf Fds- Gambling Conf Funds - Gambling Interest Earned 2.77 0.00 2.77 Police Conf Fds - Gambling Revenues 2.77 0.00 2.77 Police Conf Fds - Gambling Expenditures 0.00 0.00 0.00 Net to Date 2.77 0.00 2.77 Comparison Report Page 4 1/9/2015 Year to Date Comparison December, 2014 Current Year Previous Year Net to Date Judicial Fofreiture Fee Judicial Forfeiture Fee 4,692.84 617.02 4,075.82 Interest Earned 11.47 0.00 11.47 Police Judicial Forfeiture Revenues 4,704.31 617.02 4,087.29 Police Judicial Forfeiture Expenditures 582.00 7,312.97 (6,730.97) Net to Date 4,122.31 (6,695.95) 10,818.26 GO Bonds 2013 Construction Interest Earned (7,438.96) 0.00 (7,438.96) GO Bonds 2013 Construction Fund Revenues (7,438.96) 0.00 (7,438.96) Tax & Rev CO 2000 Const Fund Expenditures 0.00 0.00 Net to Date (7,438.96) 0.00 (7,438.96) Tax & Rev CO 2000 Const Fund Interest Earned 0.02 0.02 Tax & Rev CO 2000 Const Fund Revenues 0.02 0.00 0.02 Tax & Rev CO 2000 Const Fund Expenditures 0.00 0.00 0.00 Net to Date 0.02 0.00 0.02 CO Series 2002 Construction Fd Interest Earned CO Series 2002 Construction Fd Revenues 0.00 0.00 0.00 CO Series 2002 Construction Fd Expenditures 0.00 0.00 0.00 Net to Date 0.00 0.00 0.00 GO Bonds 2013 Construction Fund Interest Earned (7,438.96) (1,772.08) (5,666.88) Bond Proceeds 0.00 GO Bonds 2013 Construction Fund Revenues (7,438.96) (1,772.08) (5,666.88) GO Bonds 2013 Construction Fund Expenditures Net to Date (7,438.96) (1,772.08) (5,666.88) Revenue Bonds Sinking Funds Interest Earned 10,780.70 6,696.38 4,084.32 Revenue Bonds Sinking Funds Revenues 10,780.70 6,696.38 4,084.32 Revenue Bonds Sinking Funds Expenditures 0.00 Net to Date 10,780.70 6,696.38 4,084.32 Tax & Rev CO's 2013 TWDB I &S Fund Tax & Rev CO's 2013 TWDB I &S Fund Interest Earned 106.79 0.00 106.79 Comparison Report Page 5 1/9/2015 Year to Date Comparison December, 2014 Current Year Previous Year Net to Date Tax & Rev CO's 2013 TWDB I &S Revenues 106.79 0.00 106.79 Tax & Rev CO's 2013 TWDB I &S Expenditures 9,773.25 9,773.25 0.00 Net to Date (9,666.46) (9,773.25) 106.79 Comparison Report Page 6 1/9/2015 Year to Date Comparison December, 2014 Current Year Previous Year Net to Date 2012 GO Ref Bonds I & S 2012 GO Ref Bonds I & S Interest Earned 0.00 0.00 0.00 2012 GO Ref Bonds I &S Revenues 0.00 0.00 0.00 2012 GO Ref Bonds I &S Expenditures Net to Date 0.00 0.00 0.00 Tax & Rev CO 2010 I &S Tx & Rev CO 2010 I &S 62,564.55 63,607.87 (1,043.32) Interest Earned 53.83 0.00 53.83 Tax & Rev CO 2010 Refunding Bonds Revenues 62,618.38 63,607.87 (989.49) Tax & Rev CO 2010 Refunding Bonds Expenditures 163,795.63 160,858.13 2,937.50 Net to Date (101,177.25) (97,250.26) (3,926.99) Tax & Rev CO 2002 I &S Fund Tax & Rev COs 2002 I &S 0.00 0.00 Interest Earned 0.00 0.00 0.00 Transfer from fund 42 0.00 0.00 Tax & Rev CO 2002 I &S Fund Revenues 0.00 0.00 0.00 Tax & Rev CO 2002 I &S Fund Expenditures 0.00 0.00 0.00 Net to Date 0.00 0.00 0.00 Cert of Oblig 2003 I &S Fund Interest Earned 0.00 0.00 0.00 Cert of Oblig 2003 I &S Fund Revenues 0.00 0.00 0.00 Cert of Oblig 2003 I &S Fund Expenditures 0.00 0.00 0.00 Net to Date 0.00 0.00 0.00 2010 GO /W &S Refunding Bonds Cert. Of Oblig. 2010 I &S 133,509.07 134,699.01 (1,189.94) Interest Earned 392.44 0.00 392.44 2010 GO /W &S Refunding Bonds Revenues 133,901.51 134,699.01 (797.50) 2010 GO/ &S Refunding Bonds Expenditures 492,859.38 496,571.88 (3,712.50) Net to Date 1 (358,957.87) (361,872.87)1 2,915.00 Comparison Report Page 7 1/9/2015 Year to Date Comparison 7. December, 2014 Current Year Previous Year Net to Date 2012 GO Ref Bonds I & S 2012 GO Ref Bonds I & S 192,783.11 238,061.83 (45,278.72) Interest Earned 506.01 0.00 506.01 2012 GO Ref Bonds I & S Revenues 193,289.12 238,061.83 (44,772.71) 2012 GO Ref Bonds I & S Expenditures Net to Date 193,289.12 238,061.83 (44,772.71) Interlocal Coop Agreement I &S Interlocal Coop Agreement I &S 30,580.77 31,336.22 (755.45) Interest Earned 7.99 0.00 7.99 Interlocal Coop Agreement I &S Revenues 30,588.76 31,336.22 (747.46) Interlocal Coop Agreement I &S Expenditures Net to Date 30,588.76 31,336.22 (747.46) GO Bonds 2013 1 & S GO Bds 2013 Property Taxes 0.00 0.00 0.00 Interest Earned 911.30 0.00 911.30 GO Bonds 2013 1 & S Revenues 911.30 0.00 911.30 GO Bonds 2013 1 & S Expenditures Net to Date 911.30 0.00 911.30 Tax & Rev CO 2002 I &S Fund Tax & Rev COs 2002 I &S 0.00 0.00 Interest Earned 0.00 0.00 Transfer from fund 42 0.00 Tax & Rev CO 2002 I &S Fund Revenues 0.00 0.00 0.00 Tax & Rev CO 2002 I &S Fund Expenditures 0.00 0.00 0.00 Net to Date 0.00 0.00 0.00 2003 GO Refunding Bonds Cert. Of Oblig. 2003 I &S 0.00 0.00 0.00 Interest Earned 0.00 0.00 0.00 2003 GO Refunding Bonds Revenues 0.00 0.00 0.00 2003 GO Refunding Bonds Expenditures 0.00 0.00 0.00 Net to Date 0.00 0.00 0.00 Library Memorial Fund Interest Earned 14.81 0.00 Memorial Donations 1,871.05 640.63 1,230.42 Library Memorial Fund Revenues 1,885.86 640.63 1,245.23 Library Memorial Fund Expenditures 1,053.54 6,300.60 (5,247.06) Comparison Report Page 8 1/9/2015 Year to Date Comparison 7► . December, 2014 Current Year Previous Year Net to Date Net to Date 832.32 (5,659.97) 6,492.29 Library Expendable Fund Interest Earned 50.77 0.00 50.77 Donations 0.00 0.00 0.00 Library Expendable Fund Revenues 50.77 0.00 50.77 Libra ryExpendable Fund Expenditures 0.00 Net to Date 50.77 0.00 50.77 Library Permanent Fund Interest Earned 0.18 0.00 0.18 Donations Library Permanent Fund Revenues 0.18 0.00 0.18 Library Permanent Fund Expenditures 0.00 0.00 0.00 Net to Date 0.18 0.00 0.18 Comparison Report Page 9 1/9/2015 } LO EC E 3 N N 7 Y a C 01 a LI W M ~ V n n Lr) ul V Ln O V M Ln m n LD m N V oo m N M LO V M n LD oo M N O O n Ln O O c-i r V Q1 m W lD r-I M c-I O O N N n 00 .--� n m O Ln lD O o0 M N u1 Ln O M O N LD LO O ri M M O M N N N e-1 N O M r l V W N N O M M N M Ln M Ln Ln M ri N -, N c-1 r-I LD V M M Ln O M O N W ri M O m N M O y m c r, C oo Ln LX) m o rn r-I Ln LD o0 0o Lf c co m ri o M Ln r� O o o LD O rn oo r, !a 00 D) D) oo Ln m N M c-I W m [t [t r-i r-i LO Ln N M Ln O Ci LD N o M O m m N La lD LD LO Ln D) O m N N V) M O) 4 o r-I M M o0 N O Ln W M N n ri M m oo N CO Co N N ri m W r-I m M r-i W n ri V N n Ln N M oo m N n DO M D) M m r•I c-I r-I ri Lp ry ry r-I ri ri D ~ O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Y y O fn O) u) -t V v) N m V r-i V Ln n o rN m o o v lD n O lD N O O M W Ln c y m oo Ln N v m o r-i O Ln rn-�t Ln v o o m Ln Ln m r, M tD m o tp �o Ln r� v a) rp Op M It N Ln D1 M D n N W LD m Ln M O (or n (:: M O) a Ln u1 ri O Q) Lr) n N 0! 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