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07 - JANUARY 2015 FINANCIAL REPORTItem No. 7 memorandum TO: City Council John Godwin, City Manager FROM: Gene Anderson, Finance Director SUBJECT: JANUARY 2015 FINANCIAL REPORT DATE: February 10, 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 January 2015 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 11.08% less this year than this time last year. This is a timing issue on deposits not an under collection issue. The current tax roll is 82.81% collected vs. 86.75% last year. 2. Sales taxes are up 48.10% 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 audit adjustment, sales taxes for the year would be up compared to last year by 5.67 %. 3. Hotel occupancy taxes are up 5.05% from last year. All hotels are current on their taxes. 4. Franchise fees are up 12.09 %. 5. Permit fees are up 115.56% compared to last year. This amounts to $28,422. 6. Municipal Court fines are 2.56% below last year's collections. 7. Leases & Interest cash flows vary from year to year primarily due to investment maturity dates making it difficult to compare the current and previous year. 8. The Streets & Highways increase was a bookkeeping entry to add some old street assessments to the general ledger. 9. EMS fees are up 11.25 %. 10. 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. 11. Total General Fund revenues are 6.57% 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 48.99% of the budget with the City being 33.33% through the budget year. 12. Total General Fund expenditures are up 1.62% 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 34.06% of budget with the City being 33.33% through the budget year. 13. Sewer revenue is up 1.12% compared to last year. 14. Water revenue is down 4.02% compared to last year due in large part to the mild weather in September and October. 15. Total Water & Sewer revenues are 1.86% below last year and equal 32.84% of budget which is the same as the 33.33% budget to date percentage. 16. Total Water & Sewer expenses are 9.38% below last year at this point in time and represent 21.2% of the total budget (24.74% adjusted for debt) while the City is 33.33% through the budget year. Departmental Expenditure Summary: At this point the City is four months or 33.33% 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 ten departments whose expenditures are over 33.33% at this time. 1. City Council- 35.90 %. The overage amounts to $1,920 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 - 33.79 %. The overage amounts to $1,687 and is due to the annual payment of insurance and having 3 pay periods in October. 3. Accounting - 34.94 %. The overage amounts to $7,133 and is due to lump sum pay out of leave time for a retiring employee, annual insurance payment, and building maintenance. 4. Police- 36.77 %. The overage amounts to $193,919 and is due to the annual insurance payment, 3 pay periods in October, building maintenance, and the purchase of vehicles. 5. Fire - 34.67 %. The overage amounts to $57,794 and is due to 3 pay periods in October, annual insurance payment, building maintenance, and contract services. 6. Public Works - 41.09 %. The overage amounts to $12,721 and is due to 3 pay periods in October, building maintenance, and the annual insurance payment. 7. EMS - 35.07 %. The overage amounts to $39,338 and is due to overtime, equipment maintenance, and the annual insurance payment. 8. Cox Field- 41.85%. The overage amounts to $9,774 and is due to the annual insurance payment, electricity, and the TxDot grant match. 9. Library - 39.43 %. The overage amounts to $41,268 and is due to the annual insurance payment, postage, utilities, and 3 pay periods in October. 10. General Expenses - 35.38 %. The overage amounts to $32,138 and is due to the purchase of equipment and the annual payments to the non - profit agencies. 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 1. January, 2015 Current Year Previous Year Net to Date General Fund Taxes Collected 4,596,645.68 5,169,555.84 (572,910.16) Sales Tax 3,045,192.52 2,056,086.71 989,105.81 Hotel -Motel Tax 285,529.12 271,789.71 13,739.41 Franchise Fees 1,019,621.65 909,623.36 109,998.29 Permits 53,017.43 24,594.61 28,422.82 Court Fines 92,107.10 94,532.70 (2,425.60) Leases & Interest 27,861.59 52,871.72 (25,010.13) Fees & Copies 3,656.94 3,040.78 616.16 Streets & Highways 26,472.83 0.00 26,472.83 Sanitation Fees 487,006.37 488,625.74 (1,619.37) EMS Fees 767,286.94 689,678.94 77,608.00 Mixed Beverage Tax 26,278.85 26,122.16 156.69 Miscellaneous Fees 125,794.40 99,123.40 26,671.00 Water & Sewer Transfer 291,666.64 291,666.64 0.00 Recreation Programs 10,271.85 11,321.85 (1,050.00) General Fund Total Revenues 10,858,409.91 10,188,634.16 669,775.75 General Fund Total Expenditures 7,533,360.33 7,412,721.39 120,638.94 Net to Date 3,325,049.58 2,775,912.77 549,136.81 PEDC Fund Sales Tax 609,038.49 411,217.32 197,821.17 Interest Earned 262.16 22,035.31 (21,773.15) Miscellaneous Revenue 0.00 0.00 PEDC Fund Total Revenues 609,300.65 433,252.63 176,048.02 PEDC Fund Total Expenditures 76,656.53 1,521,105.33 (1,444,448.80) Net to Date 532,644.12 (1,087,852.70) 1,620,496.82 Water & Sewer Fund Sewer 1,861,023.21 1,840,397.26 20,625.95 Water 2,650,911.48 2,761,956.60 (111,045.12) Interest Earned 5,958.25 3,063.26 2,894.99 Miscellaneous 140,394.98 141,414.71 (1,019.73) W &S Fund Total Revenues 4,658,287.92 4,746,831.83 (88,543.91) W &S Fund Total Expenditures 3,005,409.65 3,316,860.54 (311,450.89) Net to Date 1,652,878.27 1,429,971.29 222,906.98 Comparison Report Page 1 2/9/2015 Year to Date Comparison 7. January, 2015 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 63,856.74 70,930.69 (7,073.95) Net to Date (63,604.94) (70,930.69) 7,325.75 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 10,979.78 197,544.31 (186,564.53) Net to Date (10,875.88) (197,544.31) 186,668.43 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 34,526.32 998,450.47 (963,924.15) Interest Earned TWDB LoanFund Revenues 34,526.32 998,450.47 (963,924.15) TWDB Loan Fund Expenditures 199,478.62 1,056,847.24 (857,368.62) Net to Date (164,952.30) (58,396.77) (106,555.53) 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 1 (150.79) Comparison Report Page 2 2/9/2015 Year to Date Comparison January, 2015 Current Year Previous Year Net to Date Health Department Interest Earned 0.00 0.00 0.00 Fees & Grants 0.00 493,488.79 (493,488.79) Miscellaneous Revenue 0.00 Health Department Fund Revenues 0.00 493,488.79 (493,488.79) Health Department Fund Expenditures 0.00 543,450.82 (543,450.82) Net to Date 0.00 (49,962.03) 49,962.03 PEG Channel Fund Interest Earned 151.70 0.00 151.70 PEG Franchise Fee 30,007.28 14,623.13 PEG Channel Fund Revenues 30,158.98 14,623.13 15,535.85 PEG ChannelFund Expenditures 0.00 0.00 0.00 Net to Date 30,158.98 14,623.13 15,535.85 Grant Fund Grants 108,391.42 126,028.86 (17,637.44) Interest Earned 0.00 0.00 0.00 Grant Fund Revenues 108,391.42 126,028.86 (17,637.44) Grant Fund Expenditures 222,520.42 162,268.72 60,251.70 Net to Date (114,129.00) (36,239.86) (77,889.14) Water Contract Fund Interest Earned 4,208.03 3,594.18 613.85 Deposits Billed (181.68) (61.25) (120.43) Water Contract Fund Revenue 4,026.35 3,532.93 493.42 Water Contract Fund Expenditures Net to Date 4,026.35 3,532.93 493.42 Community Development Block Grant Interest Earned and Fees 1,662.40 2,699.03 (1,036.63) Grants 0.00 0.00 0.00 Community Dvl Block Grant Fd Revenues 1,662.40 2,699.03 (1,036.63) Community Dvl Block Grant Fd Expenditures 0.00 0.00 Net to Date 1,662.40 2,699.03 (1,036.63) Home Buyers Assistance 2009 Grants Home Buyers Assistance 2009 Revenues 0.00 0.00 0.00 Home Buyers Assistance 2009 Expenditures 1 0.00 0.00 Net to Date 0.00 0.00 0.00 Comparison Report Page 3 2/9/2015 Year to Date Comparison 7. January, 2015 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 272,539.65 0.00 272,539.65 Net to Date 264,111.38 0.00 264,111.38 Municipal Court Tech Fee Municipal Court Tech Fee 3,315.64 3,435.80 (120.16) Interest Earned 24.86 0.00 24.86 Municipal Court Tech Fee Revenue 3,340.50 3,435.80 (95.30) Municipal Court Tech Fee Expenditures 1,302.39 1,296.22 6.17 Net to Date 2,038.11 2,139.58 (101.47) Municipal Court Security Fee Court Security Fee 2,498.49 2,590.07 (91.58) Interest Earned 36.38 0.00 Municipal Court Security Fee Revenues 2,534.87 2,590.07 (55.20) Municipal Court Security Fee Expenditures 2,119.71 2,424.91 (305.20) Net to Date 415.16 165.16 250.00 Municipal Court Child Safety Fee Child Safety Fee 448.18 548.39 (100.21) Interest Earned 8.86 0.00 Municipal Court Child Safety Fee Revenues 457.04 548.39 (91.35) Municipal Court Child Safety Fee Expenditures 0.00 0.00 Net to Date 457.04 548.39 (91.35) Municipal Court Time Pay Fee Time Payment Fee 600.18 618.04 (17.86) Interest Earned 7.28 0.00 Municipal Court Time Pay Fee Revenues 607.46 618.04 (10.58) Municipal Court Time Pay Fee Expenditures 0.00 0.00 0.00 Net to Date 607.46 618.04 (10.58) 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 1 0.00 0.00 Net to Date 2.77 1 0.00 2.77 Comparison Report Page 4 2/9/2015 Year to Date Comparison i . January, 2015 Current Year Previous Year Net to Date Judicial Fofreiture Fee Judicial Forfeiture Fee 4,738.20 1,016.77 3,721.43 Interest Earned 11.47 0.00 11.47 Police Judicial Forfeiture Revenues 4,749.67 1,016.77 3,732.90 Police Judicial Forfeiture Expenditures 1,152.00 7,312.97 (6,160.97) Net to Date 3,597.67 (6,296.20) 9,893.87 GO Bonds 2013 Construction Interest Earned 17,211.09 0.00 17,211.09 GO Bonds 2013 Construction Fund Revenues 17,211.09 0.00 17,211.09 Tax & Rev CO 2000 Const Fund Expenditures 0.00 0.00 Net to Date 17,211.09 0.00 17,211.09 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 I'd Interest Earned CO Series 2002 Construction Fd Revenues 0.00 0.00 0.00 CO Series 2002 Construction I'd Expenditures 0.00 0.00 0.00 Net to Date 0.00 0.00 0.00 GO Bonds 2013 Construction Fund Interest Earned 17,211.09 33,703.16 (16,492.07) Bond Proceeds 0.00 GO Bonds 2013 Construction Fund Revenues 17,211.09 33,703.16 (16,492.07) GO Bonds 2013 Construction Fund Expenditures Net to Date 17,211.09 33,703.16 (16,492.07) Revenue Bonds Sinking Funds Interest Earned 13,779.90 9,936.10 3,843.80 Revenue Bonds Sinking Funds Revenues 13,779.90 9,936.10 3,843.80 Revenue Bonds Sinking Funds Expenditures 0.00 Net to Date 13,779.90 9,936.10 3,843.80 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 2/9/2015 Year to Date Comparison 1< January, 2015 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)1 106.79 Comparison Report Page 6 2/9/2015 Year to Date Comparison 7. . January, 2015 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 160,621.06 196,813.87 (36,192.81) Interest Earned 53.83 0.00 53.83 Tax & Rev CO 2010 Refunding Bonds Revenues 160,674.89 196,813.87 (36,138.98) Tax & Rev CO 2010 Refunding Bonds Expenditures 163,795.63 160,858.13 2,937.50 Net to Date (3,120.74) 35,955.74 (39,076.48) 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 342,755.84 416,782.30 (74,026.46) Interest Earned 392.44 0.00 392.44 2010 GO /W &S Refunding Bonds Revenues 343,148.28 416,782.30 (73,634.02) 2010 GO /W &S Refunding Bonds Expenditures 492,859.38 497,071.88 (4,212.50) Net to Date (149,711.10) (80,289.58) (69,421.52) Comparison Report Page 7 2/9/2015 Year to Date Comparison January, 2015 E Mb Current Year Previous Year Net to Date 2012 GO Ref Bonds I & S 2012 GO Ref Bonds I & S 494,929.26 736,604.84 (241,675.58) Interest Earned 506.01 0.00 506.01 2012 GO Ref Bonds I & S Revenues 495,435.27 736,604.84 (241,169.57) 2012 GO Ref Bonds I & S Expenditures Net to Date 495,435.27 736,604.84 (241,169.57) Interlocal Coop Agreement I &S Interlocal Coop Agreement I &S 78,509.55 96,959.75 (18,450.20) Interest Earned 7.99 0.00 7.99 Interlocal Coop Agreement I &S Revenues 78,517.54 96,959.75 (18,442.21) Interlocal Coop Agreement I &S Expenditures Net to Date 78,517.54 96,959.75 (18,442.21) 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 2,011.05 917.58 1,093.47 Library Memorial Fund Revenues 2,025.86 917.58 1,108.28 Library Memorial Fund Expenditures 1,713.54 6,341.80 (4,628.26) Comparison Report Page 8 2/9/2015 Year to Date Comparison 7. January, 2015 Current Year Previous Year Net to Date Net to Date 312.32 (5,424.22) 5,736.54 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 2/9/2015 m E E 3 H N L 3 a+ V C LD O x W d ~ tO 01 N m M N m d W Ln N O d I\ I\ m d d m 0 w H c-1 w n N O1 00 to w M n LO O H N d M Ln Ln ri M M tD n Cl n M n d ei LD O lO tD Ol O M 01 O N Y y Ln N N ri Ln Ln M d d O M M al M O M ri Ln ri O N m d N LD o0 n W N rA N U O m d W Ln M ri W N ri n N ri W r-I Ln N M O W d N O m M O ri M n 1\ � q d 0 t0 Ln 00 M H w N M 00 N O O M O 01 LO O d d N N n D1 m 1� O d M 00 Lf1 N d tD d M d Ln 00 O n rr n r- 01 d O1 ri N M 01 W N M Ln tD O 01 Ln r"4, Q1 Ln Ln n en N d 01 tD N W 01 n LO Ol Ol LY1 to CO fD N N N N d n N M O 00 lD O M N V1 Ln d O W N O O M M d N W d Ln O lO O H 01 00 ry� N r-1 c-I ri {/j N ry ti c-I N N 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 C) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O M m Ln d d Ln N M dT r-i � Ln n O N M O O d lO N tO W N O W M W Ln C y M W Ln N d M O ri O N M d Ln d O O M to Ln M n M O M O l0 W Ln 1%, d d 8 00 N L'i 01 Ol tD t\ N o0 W M Ln M O d Ol n O M 01 a Ln Ln '1 O m Ln n N j} l0 O d m w w m m O N O Ln Ln OO al n .-1 Lr M M O Li O 00 O1 O -i tD Lr Ln 7 In 01 O LD a-I 1 O Ln N ri 01 00 ri 01 ri Ln 1-1 N O N Ol 00 n N d tD O O d O d U m en N i--1 d M N d d e-1 N m tD Ln m m ri LO Ln M m m w 1-1 N d w ri Ln d r-i ri ri N ri N M M N N ri r4 N Y 00 0) 01 n N w M T c-1 n Ln d ) C-a tO N n W W r-I Ol W n N n V m 00 N i\ 01 N N W W d r-1 N Ln d lO M d OO Ln Ln ri Ln to V M n N lO M N 00 n Ol 01 C m . 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