07 - AUGUST 2015 FINANCIAL REPORTItem No. 7
memorandum
TO: City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: AUGUST 2015 FINANCIAL REPORT
DATE: September 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
August 2015 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 3.63% more than this
time last year. The current tax roll is 96.35% collected vs. 97.47% last year.
2. Sales taxes are up 21.07% 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 6.19 %.
3. Hotel occupancy taxes are up 6.39% from last year. All hotels are current on their taxes.
4. Franchise fees are down 2.31 %. Both Oncor and Suddenlink are lower than the previous year.
5. Permit fees are up 116.99% compared to last year with the issuance of permits for Paris Lakes.
6. Municipal Court fines are 12.71% 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 14.05 %.
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. The bulk of this year's
increase comes from reimbursement of ice storm expenses.
11. Recreation fees are down 5.82 %.
12. Total General Fund revenues are 10.24% above last year. This increase is primarily due to
increases in sales tax (including the state audit adjustment discussed above), current taxes, ice
storm reimbursements, and EMS fees. Year to date receipts are 101.67% of the budget with the
City being 91.66% through the budget year.
13. Total General Fund expenditures are down 0.70% compared to last year. General Fund
expenditures to date equal 91.84% of budget with the City being 91.66% through the budget
year.
14. Sewer revenue is up 3.08% compared to last year.
15. Water revenue is down 0.41% compared to last year.
16. Total Water & Sewer revenues are 1.28% above last year and equal s 90.34% of budget which is
below the 91.66% budget to date percentage.
17. Total Water & Sewer expenses are 3.01% below last year at this point in time and represent
60.67% of the total budget (73.37% adjusted for debt) while the City is 91.66% through the
budget year.
Departmental Expenditure Summary:
At this point the City is nine months or 91.66% 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 nine
departments whose expenditures are over 91.66% at this time.
1. Police- 93.32 %. The overage amounts to $93,786 and is due to unemployment benefits, postage,
tires, pound supplies, other supplies, insurance, travel, the emergency notification service,
publications, contract services, utilities, maintenance agreements, and building maintenance.
2. Fire - 96.01 %. The overage amounts to $187,811 and is due to overtime, tires, bunker gear,
insurance, building & equipment maintenance, phone costs, utilities, and demolition costs.
3. Engineering- 93.73. The overage amounts to $10,688 and is due to maintenance of equipment,
radios, and motor vehicles.
4. Public Works - 109.39 %. The overage amounts to $29,078 and is due to an error in payroll
budgeting, phone expense, and publications.
5. EMS - 100.07%. The overage amounts to $189,795 and is due to overtime, building & equipment
maintenance, office supplies, postage, utilities, ambulance purchase, and medical supplies.
6. Library - 91.81 %. The overage amounts to $1,015 and is due to technical processing.
7. General Expenses - 100.32 %. The overage amounts to $135,647 and is due to increased hotel
taxes, retiree insurance costs, retail recruitment, and mosquito spraying.
8. Warehouse - 93.01 %. The overage amounts to $1,445 and is due to building and grounds
maintenance, training, and software costs for new electronic inventory system.
9. Lift Stations - 91.86 %. The overage amounts to $849 and is due to electrical costs and
maintenance costs on equipment.
General comments to the City Council:
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 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
7.
August, 2015
Current
Year
Previous
Year
Net to
Date
General Fund
Taxes Collected
6,105,408.38
5,891,156.91
214,251.47
Sales Tax
7,099,819.47
5,863,918.13
1,235,901.34
Hotel -Motel Tax
582,383.76
547,354.07
35,029.69
Franchise Fees
2,891,889.69
2,960,515.44
(68,625.75)
Permits
215,077.47
99,114.67
115,962.80
Court Fines
294,239.28
337,096.94
(42,857.66)
Leases & Interest
121,837.53
200,370.69
(78,533.16)
Fees & Copies
9,392.28
8,528.06
864.22
Streets & Highways
26,472.83
0.00
26,472.83
Sanitation Fees
1,341,422.48
1,340,508.73
913.75
EMS Fees
2,228,428.35
1,953,890.35
274,538.00
Mixed Beverage Tax
54,323.14
53,828.98
494.16
Miscellaneous Fees
619,414.22
229,885.55
389,528.67
Water & Sewer Transfer
802,083.26
802,083.26
0.00
Recreation Programs
143,347.57
152,206.80
(8,859.23)
General Fund Total Revenues
22,535,539.71
20,440,458.58
2,095,081.13
General Fund Total Expenditures
20,311,555.79
20,456,450.39
(144,894.60)
Net to Date
2,223,983.92
(15,991.81)
2,239,975.73
PEDC Fund
Sales Tax
1,419,963.84
1,172,783.57
247,180.27
Interest Earned
1,614.74
61,874.92
(60,260.18)
Miscellaneous Revenue
0.00
0.00
PEDC Fund Total Revenues
1,421,578.58
1,234,658.49
186,920.09
PEDC Fund Total Expenditures
210,358.17
3,095,453.87
(2,885,095.70)
Net to Date
1,211,220.41
(1,860,795.38)
3,072,015.79
Water & Sewer Fund
Sewer
5,113,982.76
4,961,018.68
152,964.08
Water
7,256,701.21
7,286,785.54
(30,084.33)
Interest Earned
34,660.91
21,092.35
13,568.56
Miscellaneous
409,568.47
382,917.62
26,650.85
W &S Fund Total Revenues
12,814,913.35
12,651,814.19
163,099.16
W &S Fund Total Expenditures
8,599,424.23
8,866,899.70
(267,475.47)
Net to Date
4,215,489.12
3,784,914.49
430,574.63
Comparison Report Page 1 9/9/2015
Year to Date Comparison
1.
August, 2015
Current
Year
Previous
Year
Net to
Date
Capital Projects Fund
Interest Earned
1,639.25
1,158.94
480.31
Auction Proceeds
0.00
Sell of Airport Property
90,100.00
0.00
90,100.00
Capital Projects Fund Revenues
91,739.25
1,158.94
90,580.31
Capital Projects Fund Expenditures
205,321.47
183,262.10
22,059.37
Net to Date
(113,582.22)
(182,103.16)
68,520.94
Equipment Replacement Fund
Interest Earned
612.53
647.04
(34.51)
Auction Proceeds
4,998.13
500.00
4,498.13
Equipment Replacement Fund Revenues
5,610.66
1,147.04
4,463.62
Equipment Replacement Fund Expenditures
10,979.78
211,601.31
(200,621.53)
Net to Date
(5,369.12)
(210,454.27)
205,085.15
CO 2010 Construction Fund
Interest Earned
4,191.32
2,685.85
1,505.47
Repayments From Other Funds
CO 2010 Construction Fund Revenues
4,191.32
2,685.85
1,505.47
CO 2010 Construction Fund Expenditures
11,022.26
0.00
11,022.26
Net to Date
(6,830.94)
2,685.85
(9,516.79)
TWDB Loan Fund
Bond Proceeds
290,001.06
2,381,400.45
(2,091,399.39)
Interest Earned
10.88
0.00
10.88
Interest Earned
104.85
104.85
TWDB LoanFund Revenues
290,116.79
2,381,400.45
(2,091,283.66)
TWDB Loan Fund Expenditures
215,058.80
1,913,315.84
(1,698,257.04)
Net to Date
74,953.14
468,084.61
(393,131.47)
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
125.35
92.56
32.79
Donations
1,980.00
275.00
Child Safety Fund Revenues
2,105.35
367.56
1,737.79
Child Safety Fund Expenditures
4,125.96
4,144.31
(18.35)
Net to Date
(2,020.61)
(3,776.75)
1,756.14
Comparison Report Page 2 9/9/2015
Year to Date Comparison
7.
August, 2015
Current
Year
Previous
Year
Net to
Date
Health Department
Interest Earned
21.83
69.80
(47.97)
Fees & Grants
0.00
638,888.15
(638,888.15)
Miscellaneous Revenue
0.00
Health Department Fund Revenues
21.83
638,957.95
(638,936.12)
Health Department Fund Expenditures
0.00
754,911.03
(754,911.03)
Net to Date
21.83
(115,953.08)
115,974.91
PEG Channel Fund
Interest Earned
621.89
678.31
(56.42)
PEG Franchise Fee
57,775.53
30,183.68
PEG Channel Fund Revenues
58,397.42
30,861.99
27,535.43
PEG ChannelFund Expenditures
0.00
0.00
0.00
Net to Date
58,397.42
30,861.99
27,535.43
Grant Fund
Grants
889,063.24
442,200.52
446,862.72
Interest Earned
28.69
84.52
(55.83)
Grant Fund Revenues
889,091.93
442,285.04
446,806.89
Grant Fund Expenditures
672,390.31
856,587.75
(184,197.44)
Net to Date
216,701.62
(414,302.71)
631,004.33
Water Contract Fund
Interest Earned
11,453.31
13,624.51
(2,171.20)
Deposits Billed
(391.68)
156.25
(547.93)
Water Contract Fund Revenue
11,061.63
13,780.76
(2,719.13)
Water Contract Fund Expenditures
Net to Date
11,061.63
13,780.76
(2,719.13)
Community Development Block Grant
Interest Earned and Fees
4,793.42
7,583.93
(2,790.51)
Grants
0.00
0.00
0.00
Community Dvl Block Grant Fd Revenues
4,793.42
7,583.93
(2,790.51)
Community Dvl Block Grant Fd Expenditures
0.00
0.00
Net to Date
4,793.42
7,583.93
(2,790.51)
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 9/9/2015
Year to Date Comparison
UUMIAugust, 2015
Current
Year
Previous
Year
Net to
Date
Texas Department of Community Affairs
Interest Earned
3.57
2.40
1.17
OCC Payments
387,199.20
36,180.40
351,018.80
TX Dept of Community Affairs Revenues
387,202.77
36,182.80
351,019.97
TX Dept of Community Affairs Expenditures
393,484.04
54,114.00
339,370.04
Net to Date
6,281.27
17,931.20
(11,649.93)
Municipal Court Tech Fee
Municipal Court Tech Fee
10,253.00
11,842.27
(1,589.27)
Interest Earned
213.86
120.43
93.43
Municipal Court Tech Fee Revenue
10,466.86
11,962.70
(1,495.84)
Municipal Court Tech Fee Expenditures
1,705.47
1,638.25
67.22
Net to Date
8,761.39
10,324.45
(1,563.06)
Municipal Court Security Fee
Court Security Fee
7,701.04
8,918.18
(1,217.14)
Interest Earned
287.08
189.01
Municipal Court Security Fee Revenues
7,988.12
9,107.19
(1,119.07)
Municipal Court Security Fee Expenditures
8,520.81
11,694.22
(3,173.41)
Net to Date
(532.69)
(2,587.03)
2,054.34
Municipal Court Child Safety Fee
Child Safety Fee
1,041.39
1,467.97
(426.58)
Interest Earned
66.62
57.92
Municipal Court Child Safety Fee Revenues
1,108.01
1,525.89
(417.88)
Municipal Court Child Safety Fee Expenditures
0.00
0.00
Net to Date
1,108.01
1,525.89
(417.88)
Municipal Court Time Pay Fee
Time Payment Fee
1,846.69
2,051.39
(204.70)
Interest Earned
59.61
34.49
Municipal Court Time Pay Fee Revenues
1,906.30
2,085.88
(179.58)
Municipal Court Time Pay Fee Expenditures
221.00
1,284.80
(1,063.80)
Net to Date
1,685.30
801.08
884.22
Police Conf Fds- Gambling
Conf Funds - Gambling
Interest Earned
21.57
13.81
7.76
Police Conf Fds - Gambling Revenues
21.57
13.81
7.76
Police Conf Fds - Gambling Expenditures
0.00
0.00
0.00
Net to Date
21.57
13.81
7.76
Comparison Report Page 4 9/9/2015
Year to Date Comparison
7.
August, 2015
Current
Year
Previous
Year
Net to
Date
Judicial Fofreiture Fee
Judicial Forfeiture Fee
20,757.59
27,566.34
(6,808.75)
Interest Earned
88.44
16.56
71.88
Police Judicial Forfeiture Revenues
20,846.03
27,582.90
(6,736.87)
Police Judicial Forfeiture Expenditures
6,842.07
8,062.97
(1,220.90)
Net to Date
14,003.96
19,519.93
(5,515.97)
GO Bonds 2013 Construction
Interest Earned
110,482.72
0.12
110,482.60
GO Bonds 2013 Construction Fund Revenues
110,482.72
0.12
110,482.60
Tax & Rev CO 2000 Const Fund Expenditures
0.00
0.00
Net to Date
110,482.72
0.12
110,482.60
Tax & Rev CO 2000 Const Fund
Interest Earned
0.19
0.19
Tax & Rev CO 2000 Const Fund Revenues
0.19
0.00
0.19
Tax & Rev CO 2000 Const Fund Expenditures
0.00
0.00
0.00
Net to Date
0.19
0.00
0.19
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
110,482.72
123,138.75
(12,656.03)
Bond Proceeds
0.00
GO Bonds 2013 Construction Fund Revenues
110,482.72
123,138.75
(12,656.03)
GO Bonds 2013 Construction Fund Expenditures
Net to Date
110,482.72
123,138.75
(12,656.03)
Revenue Bonds Sinking Funds
Interest Earned
40,963.91
39,816.08
1,147.83
Revenue Bonds Sinking Funds Revenues
40,963.91
39,816.08
1,147.83
Revenue Bonds Sinking Funds Expenditures
0.00
Net to Date
40,963.91
39,816.08
1,147.83
Tax & Rev CO's 2013 TWDB I &S Fund
Tax & Rev CO's 2013 TWDB I &S Fund
Interest Earned
413.28
612.08
(198.80)
Comparison Report Page 5 9/9/2015
Year to Date Comparison
7.
August, 2015
Current
Year
Previous
Year
Net to
Date
Tax & Rev CO's 2013 TWDB I &S Revenues
413.28
612.08
(198.80)
Tax & Rev CO's 2013 TWDB I &S Expenditures
171,546.50
171,546.50
0.00
Net to Date
(171,133.22)
(170,934.42)
(198.80)
Comparison Report Page 6 9/9/2015
Year to Date Comparison
7.
August, 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
211,053.57
221,770.12
(10,716.55)
Interest Earned
429.91
276.84
153.07
Tax & Rev CO 2010 Refunding Bonds Revenues
211,483.48
222,046.96
(10,563.48)
Tax & Rev CO 2010 Refunding Bonds Expenditures
211,185.01
210,403.76
781.25
Net to Date
298.47
11,643.20
(11,344.73)
Tax & Rev CO 2002 I &S Fund
Tax & Rev COs 2002 I &S
0.00
0.00
Interest Earned
0.08
0.00
0.08
Transfer from fund 42
0.00
0.00
Tax & Rev CO 2002 I &S Fund Revenues
0.08
0.00
0.08
Tax & Rev CO 2002 I &S Fund Expenditures
0.00
0.00
0.00
Net to Date
0.08
0.00
0.08
Cert of Oblig 2003 I &S Fund
Interest Earned
0.13
0.00
0.13
Cert of Oblig 2003 I &S Fund Revenues
0.13
0.00
0.13
Cert of Oblig 2003 I &S Fund Expenditures
0.00
0.00
0.00
Net to Date
0.13
0.00
0.13
2010 GO /W &S Refunding Bonds
Cert. Of Oblig. 2010 I &S
450,375.79
469,630.81
(19,255.02)
Interest Earned
2,720.34
3,262.39
(542.05)
2010 GO /W &S Refunding Bonds Revenues
453,096.13
472,893.20
(19,797.07)
2010 GO /W &S Refunding Bonds Expenditures
1,629,906.26
1,632,431.26
(2,525.00)
Net to Date
(1,176,810.13)
(1,159,538.06)
(17,272.07)
Comparison Report Page 7 9/9/2015
Year to Date Comparison
7.
August, 2015
Current
Year
Previous
Year
Net to
Date
2012 GO Ref Bonds I & S
2012 GO Ref Bonds I & S
650,329.37
830,007.21
(179,677.84)
Interest Earned
3,183.36
1,818.87
1,364.49
2012 GO Ref Bonds I & S Revenues
653,512.73
831,826.08
(178,313.35)
2012 GO Ref Bonds I & S Expenditures
Net to Date
653,512.73
831,826.08
(178,313.35)
Interlocal Coop Agreement I &S
Interlocal Coop Agreement I &S
103,160.42
109,254.37
(6,093.95)
Interest Earned
116.16
80.24
35.92
Interlocal Coop Agreement I &S Revenues
103,276.58
109,334.61
(6,058.03)
Interlocal Coop Agreement I &S Expenditures
Net to Date
103,276.58
109,334.61
(6,058.03)
GO Bonds 2013 1 & S
GO Bds 2013 Property Taxes
0.00
0.00
0.00
Interest Earned
7,964.27
1,364.06
6,600.21
GO Bonds 2013 1 & S Revenues
7,964.27
1,364.06
6,600.21
GO Bonds 2013 1 & S Expenditures
Net to Date
7,964.27
1,364.06
6,600.21
Tax & Rev CO 2002 I &S Fund
Tax & Rev COs 2002 I &S
0.00
0.00
Interest Earned
959.73
(959.73)
Transfer from fund 42
(399,906.96)
Tax & Rev CO 2002 I &S Fund Revenues
0.00
(398,947.23)
398,947.23
Tax & Rev CO 2002 I &S Fund Expenditures
0.00
0.00
0.00
Net to Date
0.00
(398,947.23)
398,947.23
2003 GO Refunding Bonds
Cert. Of Oblig. 2003 I &S
0.00
0.00
0.00
Interest Earned
0.00
1,384.58
0.00
2003 GO Refunding Bonds Revenues
0.00
1,384.58
(1,384.58)
2003 GO Refunding Bonds Expenditures
0.00
0.00
0.00
Net to Date
0.00
1,384.58
(1,384.58)
Library Memorial Fund
Interest Earned
117.95
110.29
Memorial Donations
3,583.16
2,959.63
623.53
Library Memorial Fund Revenues 1
3,701.11 1
3,069.92
631.19
Library Memorial Fund Expenditures 1
3,006.55 1
14,158.39
(11,151.84)
Comparison Report Page 8 9/9/2015
Year to Date Comparison
7.
August, 2015
Current
Year
Previous
Year
Net to
Date
Net to Date
694.56
(11,088.47)
11,783.03
Library Expendable Fund
Interest Earned
392.61
253.22
139.39
Donations
0.00
0.00
0.00
Library Expendable Fund Revenues
392.61
253.22
139.39
LibraryExpendable Fund Expenditures
0.00
Net to Date
392.61
253.22
139.39
Library Permanent Fund
Interest Earned
227.45
0.91
226.54
Donations
Library Permanent Fund Revenues
227.45
0.91
226.54
Library Permanent Fund Expenditures
0.00
0.00
0.00
Net to Date
227.45
0.91
226.54
Comparison Report Page 9 9/9/2015
Expenditure Summary
Current & Previous Expenditures Page 1 9/9/2015
August, 2 1
g 0 5
August, 2014
Department
Current
Month
Actual
Current
Year
Actual
Year
Percent
Expended
Current
Year
Budget
Budget
Balance
Current
Month
Actual
Current
Year
Actual
Year
Percent
Expended
Current
Year
Budget
Budget
Balance
City Council
3,444.50
67,753.23
90.54
74,830.00
7,076.77
(: 3,036.62
88,111.83
91.00
96,830.00
8,718.17
City Manager
29,693.93
332,446.26
91.47
363,439.00
30,992.74
27,606.51
324,269.92
90.03
360,183.00
35,913.08
City Attorney
26,596.31
301,175.57
70.25
428,698.00
127,522.43
27,007.26
323,962.28
88.94
364,259.00
40,296.72
Municipal Court
16,243.01
197,292.51
87.53
225,404.00
28,111.49
77777 15,138.26
185,615.12
86.93
213,525.00
27,909.88
City Clerk
9,776.45
120,289.12
86.02
139,844.00
19,554.88
9,390.92
102,403.34
86.09
118,944.00
16,540.66
Accounting & Auditing
29,861.54
382,414.91
86.15
443,901.00
61,486.09
28,682.73
367,483.20
89.86
408,934.00
41,450.80
Police
424,738.26
5,263,473.77
93.32
5,640,069.00
376,595.23
412,440.60
4,848,280.85
90.56
5,353,605.00
505,324.15
Fire
384,032.88
4,140,695.27
96.01
4,312,551.00
171, 855.73
!';;!;!;;;s'i;l 331,698.31
3,823,892.13
90.41
4,229,712.00
405,819.87
Community Development
24,328.87
300,257.01
64.77
463,545.00
163,287.99
!'! 30,451.81
324,488.40
77.40
419,209.00
94,720.60
Engineering
70,098.35
484,497.61
93.73
516,920.00
32,422.39
>> 37,142.46
450,737.00
91.45
492,854.00
42,117.00
Public Works
15,522.20
179,376.57
109.39
163,974.00
(15,402.57)
;;;;;i;> 75,550.89
.............:.
1,127,816.79
95.04
1,186,691.00
58,874.21
Parks, Recreation,& ROW
109,768.73
991,630.30
77.86
1,273,541.00
281,910.70
is 108,963.84
973,700.64
87.30
1,115,344.00
141,643.36
Sanitation
88,734.23
886,836.08
87.27
1,016,152.00
129,315.92
€:': ": 76,566.98
882,827.28
88.68
995,555.00
112,727.72
Streets & Highways
97,306.61
1,299,379.26
85.84
1,513,735.00
214,355.7-4-':::::,..
86,866.05
1,501,275.79
92.77
1,618,347.00
117,071.21
Traffic & Public Lighting
51,431.95
499,473.53
89.64
557,226.00
57,752.47
?[`';;i 41,208.48
508,160.14
90.91
559,000.00
50,839.86
Garage
28,170.28
289,957.38
84.47
343,266.00
53,308.62
€ ?> 23,756.61
283,125.86
89.20
317,402.00
34,276.14
Emergency Medical Service
193,212.97
2,258,781.76
100.07
2,257,240.00
1,541.76)
>'':r 171,394.22
..........:....
2,132,243.22
91.83
2,321,933.00
189,689.78
Cox Field Airport
8,724.29
103,096.16
89.88
114,700.00
11,603.84
12,462.86
83,029.09
78.51
105,750.00
22,720.91
Paris Band
198.17
19,769.91
85.77
23,050.00
3,280.09
€!> 586.71
21,181.33
91.89
23,050.00
1,868.67
Library
45,573.64
621,094.36
91.81
676,499.00
55,404.64
» 64,495.62
623,679.22
89.95
693,334.00
69,654.78
General Expenses
262,988.93
1,571,865.22
100.32
1,566,897.00
(4,968.22)
y j> 284,294.71
1,480,166.96
93.62
1,580,976.00
100,809.04
Total General Fund
1,920,446.10
20,311,555.79
91.84
22,115,481.00
1,803,925.21
" 1,868,742.45
20,456,450.39
90.61
22,575,437.00
2,118,986.61
PEDC
15,076.88
184,472.67
19.52
944,966.00
760,493.33
40,985.29
2,724,452.87
82.05
3,320,566.00
596,113.13
Debt
0.00
25,885.50
7.37
351,021.00
325,135.50
'N'.: 319,268.00
371,001.00
106.45
348,536.00
(22,465.00)
Total PEDC Fund
15,076.88
210,358.17
16.23
1,295,987.00
1,085,628.83
> >? 360,253.29
3,095,453.87
84.37
3,669,102.00
573,648.13
Warehouse
14,569.25
99,431.18
93.01
106,901.00
7,469.82
" 7,311.33
89,207.32
89.15
100,060.00
10,852.68
W & S Billing and Collecting
160,606.35
1,890,291.99
85.30
2,216,147.00
325,855.01
!" 161,110.14
1,900,343.38
86.30
2,201,966.00
301,622.62
Water Production
225,001.57
2,297,690.10
87.40
2,628,819.00
331,128.90
199,064.19
2,228,023.39
91.07
2,446,553.00
218,529.61
Water Distribution
141,439.49
1,309,348.95
74.97
1,746,476.00
437,127.05
'! 176,745.92
1,598,508.84
88.52
1,805,778.00
207,269.16
Sewer Maintenance
88,448.19
764,008.42
71.24
1,072,430.00
308,421.58
!'! 219,878.67
899,806.65
78.57
1,145,245.00
245,438.35
Current & Previous Expenditures Page 1 9/9/2015
Expenditure Summary
7.
August, 2015
August, 2014
Department
Current
Month
Actual
Current
Year
Actual
Year
Percent
Expended
Current
Year
Budget
Budget
Balance
Current
Month
Actual
Current
Year
Actual
Year
Percent
Expended
Current
Year
Budget
Budget
Balance
Waste Water Treatment
163,739.58
1,853,550.89
88.00
2,106,268.00
252,717.11
153,138.02
1,810,302.76
85.26
2,123,263.00
312,960.24
Lift Stations
35,818.91
385,102.70
91.86
419,216.00
34,113.30
;;
41,953.87
340,707.36
81.49
418,090.00
77,382.64
Debt
0.00
0.00
0.00
3,878,772.00
3,878,772.00
0.00
0.00
0.00
3,838,770.00
3,838,770.00
Total W &S Fund
829,623.34
8,599,424.23
60.67
14,175,029.00
5, 575,604.77
''`:. »i >;
959,202.14
8,866,899.70
62.98
14,079,725.00
5,212,825.30
Fire
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
350,000.00
350,000.00
Community Development
2,665.35
87,777.38
0.00
0.00
(87,777.38)
.. ....:.:,'
5,718.69
183,262.10
0.00
0.00
(183,262.10)
Total Capital Improvement Fund
54,476.50
205,321.47
164.26
125,000.00
(80,321.47)
5,718.69
183,262.10
52.36
350,000.00
166,737.90
Police
0.00
0.00
0.00
0.00
0.00
,;;1.
(10,476.00)
167,816.81
96.45
174,000.00
6,183.19
Parks
0.00
0.00
0.00
0.00
0.00
0.00
11,965.00
95.72
12,500.00
535.00
Emergency Medical Service
0.00
10,979.78
32.29
34,000.00
23,020.22
0.00
31,819.50
83.74
38,000.00
6,180.50
Total Equip Replacement Fund
0.00
10,979.78
32.29
34,000.00
23,020.22
(10,476.00)
211,601.31
94.25
224,500.00
12,898.69
Water Distribution
1,123.22
215,058.80
0.00
0.00
(215,058.80)
:..,...;
1,239.69
1,913,315.84
0.00
0.00
(1,913,315.84)
Total TWDB Loan Fund
1,123.22
215,058.80
0.00
0.00
(215,058.80)
; ;
1,239.69
1,913,315.84
0.00
0.00
(1,913,315.84)
Emergency Medical Service
15.00
4,125.96
10.31
40,000.00
35,874.04
0.00
4,144.31
10.36
40,000.00
35,855.69
Total Think Child Safety Fund
15.00
4,125.96
10.31
40,000.00
35, 874.04
<1ii >' >i:
...............
0.00
4,144.31
10.36
40,000.00
35,855.69
Health Department
0.00
0.00
0.00
0.00
0.00
...............
263.79
754,911.03
62.54
1,207,019.00
452,107.97
Total Health Department Fund
0.00
0.00
0.00
0.00
0.00
....
263.79
754,911.03
62.54
1,207,019.00
452,107.97
Police
25,703.25
352,430.87
68.30
516,018.00
163,587.13
..
34,644.34
439,776.87
83.32
527,816.00
88,039.13
Fire Department
10,585.25
58,685.83
139.73
42,000.00
(16,685.83)
';'
6,666.00
44,627.31
0.00
0.00
(44,627.31)
Community Developement
15,462.67
183,934.27
41.33
445,000.00
261,065.73
...............
li
7,403.57
10,084.12
2.55
395,000.00
384,915.88
Parks & ROW
35,328.19
77,339.34
8.08
956,926.00
879,586.66
28,719.27
362,099.45
107.45
337,000.00
(25,099.45)
Total Grant Fund
87,079.36
672,390.31
32.48
2,069,944.00
1,397,553.69
77,433.18
856,587.75
67.99
1,259,816.00
403,228.25
Community Development
0.00
0.00
0.00
0.00
0.00
`
0.00
0.00
0.00
200,000.00
200,000.00
Total Community Dev Block Grant
0.00
0.00
0.00
0.00
0.00
1
0.00
0.00
0.00
200,000.00
200,000.00
0.00
0.00
0.00
0.00
0.00
't?
0.00
0.00
0.00
200,000.00
200,000.00
Community Development
0.00
393,484.04
0.00
0.00
(393,484.04)
....
48,915.00
54,114.00
0.00
0.00
(54,114.00)
Total Owner Occ Rehab Fund
0.00
393,484.04
0.00
0.00
(393,484.04)
48,915.00
54,114.00
0.00
0.00
(54,114.00)
Municipal Court Tech Fee
125.01
1,705.47
3.79
45,000.00
43,294.53
69.49
1,638.25
3.64
45,000.00
43,361.75
Total Court Tech Fee Fund
125.01
1,705.47
3.79
45,000.00
43,294.53
69.49 1
1,638.25
3.64
45,000.00
43,361.75
Current & Previous Expenditures Page 2 9/9/2015
Expenditure Summary
i.
August, 2015,.::
015
:,
August, 2014
Department
Current
Month
Actual
Current
Year
Actual
Year
Percent
Expended
Current
Year
Budget
Budget
Balance
...............
Current
Month
Actual
Current
Year
Actual
Year
Percent
Expended
Current
Year
Budget
Budget
Balance
Municipal Court Security Fee
1,669.14
8,520.81
12.97
65,711.00
57,190.19
.::. ;:.>
609.63
11,694.22
17.80
65,711.00
54,016.78
Total Court Security Fee Fund
1,669.14
8,520.81
12.97
65,711.00
57,190.19
609.63
11,694.22
17.80
65,711.00
54,016.78
Municipal Court Child Safe Fee
0.00
0.00
0.00
16,240.00
16,240 00
5,497.12
5,497.12
33.85
16,240.00
10,742.88
Total Child Safety Fee Fund
0.00
0.00
0.00
16,240.00
16,240.00
?>
5,497.12
5,497.12
33.85
16,240.00
10,742.88
Municipal Court Time Pay Fee
150.00
221.00
3.12
7,085.00
6,864.00
::
0.00
1,284.80
18.13
7,085.00
5,800.20
Total Time Payment Fee Fund
150.00
221.00
3.12
7,085.00
6,864.00
ii
0.00
1,284.80
18.13
7,085.00
5,800.20
Police Conf Fund - Gambling
0.00
0.00
0.00
4,620.00
4,620.00
0.00
0.00
0.00
4,620.00
4,620.00
Total Conf Funds - Gambling Fund
0.00
0.00
0.00
4,620.00
4,620.00
!
0.00
0.00
0.00
4,620.00
4,620.00
Police Judicial Forfeitures
2,487.95
6,842.07
684.21
1,000.00
(5,842 07)
750.00
8,062.97
67.19
12,000.00
3,937.03
Total Judicial Forfeiture Fee Fund
2,487.95
6,842.07
684.21
1,000.00
(5,842.07)
:: '.
750.00
8,062.97
67.19
12,000.00
3,937.03
Debt Service
0.00
171,546.50
100.29
171,047.00
(499.50):;;;:;;;;;;::;_!:
0.00
171,546.50
100.88
170,047.00
(1,499.50)
Total TWDB I &S Fund
0.00
171,546.50
100.29
171,047.00
(499.50)
0.00
171,546.50
100.88
170,047.00
(1,499.50)
Debt Service
0.00
211,185.01
99.65
211,935.00
749.99
0.00
210,403.76
100.12
210,154.00
(249.76)
Total Tax & Rev 20101 &S Fund
0.00
211,185.01
99.65
211,935.00
749.99
................
0.00
210,403.76
100.12
210,154.00
(249.76)
Debt Service
0.00
1,629,906.26
99.95
1,630,657.00
750.74
0.00
1,632,431.26
99.97
1,632,932.00
500.74
Total 2010 GO /W &S Ref Bond
0.00
1,629,906.26
99.95
1,630,657.00
750.74
0.00
1,632,431.26
99.97
1,632,932.00
500.74
Library
356.87
3,006.55
1 0.00
0.00
(3,006.55)
:.::::::::: „
4,808.58
14,158.39
0.00
0.00
(14,158.39)
Total Library Memorial Fund
356.87
3,006.55
0.00 1
0.00
(3,006.55)
. i':,
4,808.58
14,158.39
0.00
0.00
(14,158.39)
Grand Total
2,916,675.57
32,667,454.48
77.76 1
42,008,736.00
9,341,281.52
::::
3,323,027.05
38,453,457.57
84.02
45,769,388.00
7,315,930.43
Current & Previous Expenditures Page 3 9/9/2015