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2018-2019 Budget
Monthly Report
July 2019
Cite of Port Arthur 2018 -2019 Budget
Monthly Report
July 31, 2019
Highlights:
General Fund
Overall the General Fund revenues are approximately$1.4 million above the expected amount. 98% of
the property tax budget has been received and collections are expected to be slightly above budget by year
end. Industrial payments received this fiscal year are$700,000 above the budgeted amount due to
expansions at BASF and BASF TOTAL Petrochemicals(BTP). Sales tax collections continue to trend
below last year as expected. Sales tax through July is 6.6%below last fiscal year but only slightly below
the budgeted level. Utility franchise fees, which are made up of electric, gas,telephone and cable
categories are $200,000 above budget and miscellaneous revenue including interest earnings, land sales
and insurance proceeds have exceeded budgeted levels by $400,000.
Operating expenditures total $48.8 million at July 31,2019. Year to date actual is below the budgeted
level by$4.0 million. Departments are continuing to work on hiring needed personnel. There are
currently 46 vacancies in the General Fund which is up slightly from the previous month. Budget
amendments are requested throughout the year as needed so that the amended budget column will closely
reflect where we expect to be at the end of the year.
Water Fund
The Water Fund revenues for all sources reflect a current budget shortfall of approximately$500,000 but
are expected to reach budgeted levels of$27.9 million by year end. Water service charges received from
industry are currently$1.0 million over budget estimates. Residential and commercial revenue is$2.3
million under budget.
Water Fund operating expenses exceed budget by$800,000 at July,2019. In excess of 10,000 meters
were damaged due to flooding from Hurricane Harvey. The installation of new transmitters and registers
for water meters has now been approved as a FEMA project. Some labor and material expenses currently
recorded in the Water Fund may be able to be reclassified for potential reimbursement from FEMA,
thereby reducing the deficit. Staff is working to identify those costs. There are currently 17 vacant
positions which is up slightly from last month.
The Water Fund budget is balanced with a net budgeted revenue over expenses of$900,000. Year to date
actual currently reflects a net expense over revenue of$175,000. Staff will continue to monitor the fund
and work with the Water Department on cost cutting measures to bring expenses back in line with
available revenues.
Solid Waste Fund
Solid Waste revenues are currently below budget by$197,000. This is mostly attributable to Landfill
dumping fees which are$200,000 below the estimated amount. In FY18 we saw a significant increase in
Landfill fees due to Hurricane Harvey. The revenue estimate was reduced this year to FY 16 levels with
an increase of$750,000 for a new major customer. However,current revenues for the customer continue
to be below the projection. Commercial container fees are 6%above the budgeted amount.
Solid Waste Operating expenses are currently over budget by approximately$120,000. Staff will keep
the Council updated on the efforts to keep costs in line with available revenues.
Pleasure Island Fund
Pleasure Island revenues are down slightly at this time which can be attributed to reduced rentals at the
RV Park. Expenses are currently below the budgeted level by $115,000 and year to date actual currently
reflects a net expense over revenue of$160,000. The original expense budget was amended by a total of
$358,000 to cover the bulkhead repairs at the Marina which began last year.
Capital Improvement Fund
This section includes street projects by district,other general improvements by type and available funding
sources for each. The total street program budget is $19.9 million,which reflects the $2.2 million budget
amendment Council approved last month. Funding for the street program is provided through EDC Street
Maintenance,CDBG,GLO and prior year General Fund revenues. $7.2 million has been spent to date on
the current listed street projects. $2.8 million of that has been spent this fiscal year leaving a balance of
$12.7 million to complete the projects. General Improvement projects include building renovations,
technology upgrades and parks&recreation renovations. Expenditures on current projects total $2.5
million with $1 million spent this fiscal year and a balance remaining of$2.4 million.
Disaster Fund
At this time the Hurricane Harvey Disaster Fund has total revenues of$23.9 which includes $900,000 in
insurance proceeds received this month for lift stations. Expenditures currently total $30.2 million which
leaves a deficit of$6.3 million. Pending reimbursements have increased$1.7 million to a total of$3.5
million which will reduce this deficit to$2.8 million. Additional projects totaling$926,000 for debris and
$800,000 for emergency response have been obligated by FEMA. The City continues to make every
effort to capture as much Federal assistance as possible. Property insurance claims remain outstanding.
City of Port Arthur 2018-2019 Budget
Monthly Report
July 31,2019
Actual Actual Amended Y-T-D Y-T-D
16-17 17-18 Budget Actual Budget
18-19 Thru,lul, Thru July Variance
General Fund Summary
Revenues
Taxes
Property Taxes 12,518,521 12,316,713 12,540,000 12,335,134 12,354,945 (19,811)
Industrial District Payments 31,221,614 30,644,284 30,100,000 30,759,585 30,075,000 684,585
Sales Tax 8,704,353 10,452,255 9,700,000 8,159,530 8,131,183 28,347
Other Taxes 9,703,891 9,190,955 9,270,000 3,969,999 3,749,716 220,283
Total Taxes 62,148,379 62,604,207 61,610,000 55,224,248 54,310,844 913,404
Licenses and Permits 751,937 841,860 441,200 432,642 367,620 65,022
Intergovernmental Revenue 77,112 58,228 141,772 92,086 118,130 (26,044)
Charges for Services 325,778 355,557 381,000 347,950 317,440 30,510
Fines and Forfeitures 824,979 850,301 935,100 840,773 779,240 61,533
Interest and Miscellaneous 1,156,481 1,283,617 527,100 832,016 439,220 392,796
Total Operating Revenues 65,284,666 65,993,770 64,036,172 57,769,715 56,332,494 1,437,221
Transfers and Other Revenues 7,881,414 7,091,869 7,091,718 5,909,765 5,909,750 15
Total Revenues 73,166,080 73,085,639 71,127,890 63,679,480 62,242,244 1,437,236
Expenditures
Administration 2,138,493 1,447,224 1,905,094 1,398,132 1,457,487 (59,355)
City Secretary 1,348,263 1,313,215 2,097,232 1,402,041 1,683,366 (281,325)
City Attorney 738,309 984,382 1,127,621 844,022 899,390 (55,368)
Finance 2,099,769 2,186,880 2,288,445 1,714,850 1,830,873 (116,023)
Information Technology 578,506 870,033 1,747,846 1,127,712 1,419,501 (291,789)
Human Resources 662,471 644,759 813,215 479,208 649,164 (169,956)
Development Services 4,398,784 4,852,202 5,876,346 4,326,054 4,721,102 (395,048)
Civic Center 788,843 653,306 872,571 695,159 692,764 2,395
Police 19,600,635 18,314,943 20,509,145 15,541,026 16,283,405 (742,379)
Fire 13,426,836 13,538,450 14,160,174 11,346,191 11,339,071 7,120
Public Works 7,147,945 7,222,861 8,949,925 6,045,713 7,034,940 (989,227)
Health and Welfare 1,304,852 1,399,065 1,500,621 1,149,786 1,201,332 (51,546)
Parks and Recreation 2,497,164 2,253,854 3,318,723 1,783,965 2,599,008 (815,043)
Library 1,126,363 951,435 1,274,655 942,697 1,020,234 (77,537)
Total Operating Expenditures 57,857,233 56,632,609 66,441,613 48,796,556 52,831,636 (4,035,080)
Transfers and Other Expenditures $11,105,335 $11,510,853 $4,954,862 4,316,609 4,316,609 -
Total Expenditures 68,962,568. 68,143,462 71,396,475 53,113,165 57,148.245 (4,035,080)
Net Current Activity 4,203,512 4,942,177 (268,585) 10,566,315 5,093,999
Unassigned Beginning Fund Balance 15,488,267 19,691,779 24,633,956 24,633,956 24,633,956
Unassigned Ending Fund Balance 19,691,779 , 24,633,956 24,365,371 35,200,271 29,727,955
City of Port Arthur 2018 -2019 Budget
Monthly Report
July 31,2019
Actual Actual Amended Y-T-D Y-T-D
16-17 17-18 Budget Actual Budget
18-19 Thru Jul. Thru July Variance
Water Fund Summary
Revenues
Water Service 8,580,711 11,237,669 13,400,000 10,031,546 11,166,660 (1,135,114)
Water Service-Industry 2,138,890 3,992,756 3,734,206 4,135,197 3,111,830 1,023,367
Sewer Service 6,290,565 7,191,114 9,700,000 6,895,424 8,083,330 (1,187,906)
Other Charges for Services 441,661 202,596 196,813 510,054 163,990 346,064
Late Fees 414,171 494,418 407,525 732,444 339,600 392,844
Interest and Miscellaneous 583,422 130,709 18,436 80,794 15,360 65,434
Total Operating Revenues 18,449,420 23,249,262 27,456,980 22,385,459 22,880,770 (495,311)
Transfers and Other Sources 5,246,449 4,305,408 410,000 341,667 341,660 7
Total Revenues 23,695,869 27,554,670 27,866,9804 22,727,126 23,222,430 (495,304)
Expenses
1251 Administration 1,935,521 1,356,781 1,077,727 1,107,062 873,612 233,450
1252 Water Purification 4,319,571 5,596,723 5,994,189 4,592,966 4,935,253 (342,287)
1253 Water Distribution 4,589,162 3,476,479 3,562,452 2,749,230 2,877,139 (127,909)
1254 Customer Service 1,050,636 1,194,613 1,260,503 1,327,028 1,005,621 321,407
1255 Waste Water Conveyance 4,447,481 4,002,064 4,259,332 4,119,872 3,412,645 707,227
1256 Wastewater Treatment 1,848,970 1,987,509 2,349,053 2,039,360 1,913,293 126,067
1260 Environmental Regulatory Services 1,003 441,856 619,482 398,776 498,995 (100,219)
Total Operating Expenses 18,192,344 18,056,025 19,122,738 16,334,294 15,516,559 817,735
Transfers and Other Uses 5,826,579 7,590,270 7,881,201 6,567.667 6,567,650 17
Total Expenses and Other Uses 24,018,923 25,646,295 27,003,939 22,901,961 22,084,209 817,752
Net Current Activity (323,054) 1,908,375 863,041 (174,835) 1,138,221
Beginning Working Capital Balance (879,632) (1,202,686) 705,689 705,689 705,689
Ending Working Capital Balance (1,202.686) 705,689 1,568,730 530,854 1.843,910
(As Adjusted)
City of Port Arthur 2018 -2019 Budget
Monthly Report
July 31,2019
Actual Actual Amended Y-T-D Y-T-D
16-17 17-18 Budget Actual Budget
18-19 Thru July Thru July Variance
Solid Waste Fund Summary
Revenues
Residential Service 4,227,946 4,158,037 4,250,000 3,424,720 3,541,660 (116,940)
Commercial Containers 1,907,211 2,015,983 2,000,000 1,771,648 1,666,660 104,988
Landfill Charges 1,403,735 2,335,938 1,650,000 1,163,677 1,375,000 (211,323)
Municipal Landfill Contracts 282,522 310,758 285,000 208,394 237,500 (29,106)
Late Fees 148,629 173,293 155,000 140,537 129,160 11,377
Interest and Miscellaneous 138,232 696 - 43,544 - 43,544
Total Revenues - 8,108,275 8.994,705 8,340,000 6,752.520. 6,949,980 (197,460)
Expenses
1271 Trash Collection 1,318,143 1,307,401 1,259,618 1,082,604 1,028,238 54,366
1272 Residential Collection 1,476,416 936,306 1,182,920 1,047,708 1,010,720 36,988
1273 Container Service 889,661 678,516 705,923 661,248 584,602 76,646
1274 Landfill 2,524,882 2,126,943 2,593,673 2,021,119 2,058,884 (37,765)
1275 Administration 176,084 98,186 134,062 104,715 111,650 (6,935)
Total Operating Expenses 6,385,186 5,147,352 5,876,196 4,917,394 4,794,094 123,300
Transfers and Other Uses 1,155,957 3,039,070 2,857,534 2,381,278 2,381,250 28
Total Expenses and Other Uses _ 7,541,143 8,186,422 8,733,730 7,298,672 7,175,344 123,328
Net Current Activity 567,132 808,283 (393,730) (546,152) (225,364)
Beginning Working Capital Balance 1,210,795 1.777,927 2,586,210 2,586,210 2,586,210
Ending Working Capital Balance 1,777,927 2,586,210 2,192,480 2,040,058 2.360,846
Pleasure Island Summary
Revenues
Land Lease&Sales 492,379 594,134 547,000 456,560 455,830 730
Dry Storage Rentals 23,840 29,026 33,000 19,916 27,500 (7,584)
RV Park 290,493 285,407 294,000 201,822 245,000 (43,178)
Boat Slip Rentals 155,356 130,301 130,000 104,606 108,330 (3,724)
Fuel Facility 9,891 4,343 4,000 3,527 3,330 197
Total Revenues 971.959 ____104 .11, 1,008,000 786,431 839,990 - (53,559)
Expenses
1291 Administration 555,036 582,864 587,315 405,370 488,490 (83,120)
1292 RV Park 141,778 148,883 184,650 99,316 153,840 (54,524)
1293 Marina 73,740 144,007 411,100 372,020 327,035 44,985
1294 Parks 53,645 67,307 69,200 35,571 57,650 (22,079)
Total Operating Expenses 824,199 943,061 1,252,265 912,277 1,027,015 (114,738)
Transfers and Other Uses 20,000 (65,444) 40,000 33,333 33,330 3
Total Expenses and Other Uses 844,199 877,617 1.292,265 - 945,610 1,060,345 (114,735)
Net Current Activity 127,760 165.594 (284,265) (159,179) (220,355)
Beginning Working Capital Balance 269,851 397,61 I 563,205 563,205 563,205
Ending Working Capital Balance 397,611 563,205 278,940 404,026 342,850
City of Port Arthur 2018 - 2019 Budget
Monthly Report
July 31, 2019
Total FY 18-19 Project To
Total Revised Actual Y-T-D Date Project
Capital Improvement Fund Summary Estimated Thru 9/30/18 Actual Actual Balance
Street Improvements Project Cost Thru July Thru July Remaining
District 1
15th Street Stillwell-Vicksburg - - - -
El Paso Avenue Lakeshore-Procter - - - -
Nashville Street 7th-Proctor 913,290 34,781 2,600 37,381 875,909
Bluebonnet Gulfway-19th 1,328,280 1,227,575 117,927 1,345,502 (17,222)
Woodworth Blvd 7th St-Thomas Blvd. 1,186,728 1,057,665 129,333 1,186,998 (270)
W 7th/Ransom Howard MLK-Abe Lincoln Ave 1,468,959 1,296,648 172,311 1,468,959 -
W.8thStreet Foley-Joe Louis 1,254,267 294,165 805,393 1,099,558 154,709
Lakeshore Drive Ph 1 4186-4300 Lakeshore 555,842 199,833 360,927 560,760 (4,918)
Lakeshore Drive Ph 2 12th Av-4186/4300-Stadium 723,536 - 7,800 7,800 715,736
5th Street Atlanta-Nashville 915,588 - - 915,588
6th Street Atlanta-Nashville 929,588 - - 929,588
48"Storm Sewer Reloc Gulfway-9th 125,911 125,911 - 125,911 -
12th Street 6th Ave-Woodworth 75,926 - - - 75,926
24th Street Gulf Ave to Memorial 105,071 - - - 105,071
9th Street Houston-Ft Worth 31,768 - 24,753 24,753 7,015
Marshall 10th-Gulfway 159,616 - 102,369 102,369 57,247
El Paso Ave Lakeshore-Howard 29,598 - - - 29,598
3rd Avenue Gulfway-14th 350,000 - - - 350,000
5th Ave.South Tremont-Broadway 200,000 - - - 200,000
10.353,968 4.236,578 1.723,413 5.959,991 4.393.977
District 2
Williams Avenue Lakeshore-Procter 15,231 - - 15,231
15th Street Vera-Main 289,351 17,555 129,381 146,936 142,415
Carolina Ave Gulfway-Dead End 919,281 28,550 40,360 68,910 850,371
Lakeshore Dr Lakeside-Williams 587,000 - - 587,000
Lakeshore Dr Williams-Stadium 927,000 - - 927,000
Williams Avenue Proctor-8th St - - - -
8th Street Williams-Duff 21,313 - 17,660 17,660 3,653
5th Street Stadium-Duff 40,519 - 19,407 19,407 21,112
6th Street Brazos-Duff Dr 51,612 - 64,546 64,546 (12,934)
Williams Avenue 5th St-Lewis Dr 550,000 - - 550,000
3.401,307 46.105 271.354 317.459 3.083,848
District 3
Ferndale Drive Highland Dr-S Park Dr 20,188 1,350 1,350 18,838
Northpark Drive W Park-Evergreen 21,420 1,350 1,350 20,070
Wilson Drive Evergreen-Highland 15,392 - - 15,392
Forest Drive Evergreen-Woodrow 344,500 - 32,210 32,210 312,290
8th Ave 32nd-Dead End 881,394 28,550 55,030 83,580 797,814
Sunken Court Ph 1/Wilson-Tyrrell 405,393 24,965 26,085 51,050 354,343
Sunken Court Ph 2/Tyrrell-Twin City Hwy 729,887 27,281 47,551 74,832 655,055
38th Street Rachel-Lansing 10,175 - 8,716 8,716 1,459
Forest Dr Griffing-Evergreen 51,753 - - 51,753
42nd St 9th Ave-Wentworth 161,028 - 50,685 50,685 110,343
Evergreen Dr. North Park-Tyrrell 62,543 - 58,421 58,421 4,122
3rd Ave 32nd St-36th St - - 67,512 67,512 (67,512)
Memorial Bld(Feeder) 29th St-31st St 100,000 - - - 100,000
9th Ave 32nd St-36th St 450,000 - - - 450,000
3,253.673 83,496 346,210 429.706 2.823,967
City of Port Arthur 2018 - 2019 Budget
Monthly Report
July 31, 2019
Total FY 18-19 Project To
Total Revised Actual Y-T-D Date Project
Capital Improvement Fund Summary Estimated Thru 9/30/18 Actual Actual Balance
Street Improvements Project Cost Thru July Thru July Remaining
District 4
Viterbo Road Spur 93-End 101,363 - - 101,363
Diamond Avenue 63rd St-Dead End - - - -
Willow Avenue Maple-60th St 852,109 26,210 28,332 54,542 797,567
60th Street West Port Arthur-Canal 903,247 32,536 44,324 76,860 826,387
Cedar St 58th St to North End 88,142 - 53,650 53,650 34,492
64th St Garnet-W Port Arthur Rd 201,102 - 140,920 140,920 60,182
58th St Ray Ave to Cedar St 101,013 - 74,235 74,235 26,778
Pine Ave. 60th St.-Dead End 27,681 - 28,604 28,604 (923)
Sharon Dr Cambridge-Queens 29,199 - 36,456 36,456 (7,257)
Waco Ave Gulfway to Thomas Blvd 50,757 - 15,718 15,718 35,039
Lakeside Plaza H.O.Mills-Cashmere 320,000 - - - 320,000
Beaumont Ave Gulfway-15th St 230,000 - - - 230,000
2,904,613 58.746 422,239 480,985 2,423,628
Total Street Improvement Projects 19,913,561 4,424.925 2,763,216 7,188,141 12,725,420
Totalllrainage Projects - - 15.479 15,479 (15,479)
Funding Sources:
EDC Street Maintenance 3,014,123 199,833 368,727 568,560 2,445,563
Community Development Block Grant(CDBG) 603,740 - - 603,740
General Land Office(GLO) 2,374,738 2,088,353 286,385 2,374,738 -
General Fund and Miscellaneous 13,920,960 2,136,739 2,123,583 4,260,322 9,660,638
Total Funding Sources 19,913,561 4.424,925 2.778,695 7.203.620 12,709.941
City of Port Arthur 2018 - 2019 Budget
Monthly Report
June 30, 2019
Total FY 18-19 Project To
"Total Relised Actual Y-T-D Date Project
Captial Improvement Fund Summary Estimated Thru 9/30/18 Actual Actual Balance
General Improvements Project Cost Thru July Thru July Remaining
Building Renovation
Develop Svcs Building One Stop Shop 2,650,000 101,042 986,928 1,087,970 1,562,030
2,650,000 101,042 986.928 1,087,970 1,562,030
Technology Upgrades
Telephone&Infastructure 1,238,000 1,266,128 9,144 1,275,272 (37,272)
Police Data Center 133,000 119,006 1,653 120,659 12,341
Network Monitoring Tools 29,000 20,909 90 20,999 8,001
Cloud-based backups 108,000 - - 108,000
Stage 1 ERP Replacement 80,000 - - 80,000
Phase 1 Paper Digitization 150,000 - - 150,000
1,738,000 1.406.043 10,887 1,416.930 321,070
Parks&Recreation Renovations
Recreation Center 230,000 - - 230,000
Mosely Pool 70,000 - - 70,000
Lakeview Pool 250,000 - - 250,000
550.000 - - - 550,000
Total General Improvement Projects 4,938,000 1,507,085 997.815 2,504,900 2,433,100
Funding Sources:
Lease Proceeds(Technology) 1,223,742 1,223,742 - 1,223,742 -
General Fund and Miscellaneous 3,714,258 283,343 997,815 1,281,158 2,433,100
Total Funding Sources 4,938,000 1,507,085 997,815 2,504,900 2,433,100
City of Port Arthur 2018-2019 Budget
Monthly Report
July 31,2019
Actual Actual V-T-D Actual
16-17 17-18 Actual FY17-FY19
Thru July Total
Disaster Fund Summary
Revenues
Federal/State Grants 6,092,224 6,407,776 70,291 12,570,291
Contributions-Donations 10,682 27,424 - 38,106
Insurance Proceeds - 10,015,834 1,232,566 11,248,400
Lease Proceeds - 2,645 - 2,645
Total Revenues 6,102,906 16,453,679 1,302,857 23,859,442
Expenditures
Salaries and Benefits 3,694,644 790,262 - 4,484,906
Supplies and Materials 63,291 1,636,543 227,596 1,927,430
Maintenance 121,462 2,171,350 1,190,335 3,483,147
Contractual Services 1,082,631 14,882,112 1,356,419 17,321,162
Capital Outlay 1,140,878 1,224,982 598,843 2,964,703
Total Expenditures 6,102,906 20,705,249 3,373,193 30,181,348
Net Current Activity - (4,251,570) (2,070,336) (6,321,906)
Beginning Fund Balance - - (4,251,570)
Ending Fund Balance - (4,251,570 0,321,906) .
Summary by Category
Emergency
Debris Response Equipment Vehicles Facilities Contents Other 1:_b_Ac At Risk Total
Revenues
FEMA/State $ 12,500,000 $ - $ - $ - $ 65,476 $ - $ 4,815 $ - $ - $ 12,570,291
Insurance - - 1,236,997 3,314,837 1,961,008 3,815,558 920,000 - - 11,248,400
Lease Proceeds - - - - - - 2,645 - - 2,645
Donations - - - - - - 38,106 - - 38,106
Total 12,500,000 - 1,236,997 3,314,837 2,026,484 3,815,558 965,566 - - 23,859,442
Expenditures
Personnel - 2,911,379 - - - - - - 1,573,527 4,484,906
Supplies&Materials - - - - 1,927,430 - - - 1,927,430
Maintenance - - 375,344 840,162 1,420,672 506,837 340,131 - - 3,483,146
Contractual Servic 12,875,438 - - - - - 2,614,409 1,831,315 - 17,321,162
Capital Outlay - - 318,539 1,474,944 866,404 304,817 - - - 2,964,704
Total 12,875,438 2,911,379 693,883 2,315,106 2,287,076 2,739,084 2,954,540 1,831,315 1,573,527 30,181,348
Balance S (375,438) S(2,911,379) S 543,114 S 999,731 S (260,592) S 1,076,474 S (1,988,974) S (1,831,315) S (1,573,527) S (6,321,906)
Reimbursements Pending
FEMA
Proj 43252 Fire 482,031 482,031
Proj 44081 Police 1,081,723 1,081,723
Proj 2313 Debris 1,169,616 1,169,616
Proj 25340 Sheltering 194,106 194,106
Proj 43250 Hazard Response 614,601 614,601
Proj 40759 Electrical Bldg - - - 6,929 - - - - 6,929
Total 1,169,616 2,372,461 - - 6,929 - - - - 3,549,006