City essentially breaks even for fiscal year

The City of Eunice completed the 2013-14 fiscal year one-half percent short of breaking even.
According to the operating statement for the year ending June 30, the city had revenues of $15.64 million and expenses of $15.71, creating an operating deficit of $67,000.
When the budget was adopted in June 2013, auditor Steve Moosa and Mayor Rusty Moody advised the City Council that the plan anticipated spending about $1 million more than would be received, drawing on accumulated surplus to balance the books.
While the deficit is miniscule, it is only because the city had managed to compile savings in previous years that the situation was manageable.
Moosa cautioned city officials last summer that the gap between the flat or dropping revenue line and the relentlessly climbing spending line was not likely to close any without some sort of change in city finances.
Voters in May of this year approved one such change -- allowing the city in emergency instances to use up to 10 percent of a sales tax fund for expenses other than those the tax was originally dedicated for.
The city’s base general alimony property tax rate and its operating margin on gas sales has not changed in years.
Revenue for the year broke this way:
General Fund, $6.76 million;
Sales Tax, $5.46 million;
Utility, $3.29 million;
Sewing Building Fund, $52,000;
Liberty Theatre, $59,000.
The revenue was spent this way:
General administrative, $1.79 million;
Police, $2.50 million;
Fire, $1.27 million;
Streets, $917,450;
Recreation, $371,400.
Total General Fund spending, $6.88 million;
Sales Tax, $5.52 million;
Utility general-administrative, $886,000;
Gas, $1.20 million;
Sewerage, $1.13 million;
Sewing Building, $23,000;
Liberty, $60,445.
Some winners and losers among the budget’s revenue line items:
Occupational license revenue, 13 percent, or $63,700, over budget;
Beer tax revenue, 18 percent, or $4,100, over budget.
Fire insurance tax, 12.3 percent, or $4,900, over budget;
Off-track betting receipts, 31 percent, or $7,100, under budget;
Video poker receipts, 12.6 percent, or $15,900, under budget;
Utility franchise tax, 9.6 percent, or $51,400, over budget;
Cable TV franchise tax, 9.1 percent, or $12,600, over budget;
Building permit fees, 36.1 percent, or $7,400, over budget;
General fund appropriation from Sales Tax No. 15, 467 percent, or $1.28 million, over budget;
General fund appropriation from Sales Tax No. 16, 46 percent, or $1.1 million, under budget;
General fund appropriation from Fund No. 14, 40 percent, or $60,000, under budget;
General fund appropriation from Fund No. 49, 113 percent, or $85,000, over budget.
Some winners and losers from the spending items:
General salaries, 10 percent, or $46,000, under budget;
General professional services, 205 percent, or $36,900, over budget;
General rental & equipment contracts, 79.4 percent, or $13,900, over budget;
City Court salaries, 16.4 percent, or $18,400, over budget;
City Marshal insurance, 180.2 percent, or $27,400, over budget;
Police overtime, 44.4 percent, or $73,420, over budget;
Jail & prisoner expense, 41 percent, or $40,800, under budget;
Police general insurance, 87.7 percent, or $31,300 over budget;
Fire overtime, 12.7 percent, or $19,100, over budget;
Street Dept. payroll, 8.7 percent, or $45,900 under budget;
Sales Tax professional fees, 58.3 percent, or $29,000, over budget;
Utility Fund customer gas charges, 32.2 percent, or $403,000, over budget;
Natural gas purchases, 4.2 percent, or $27,000, over budget;
Utility Fund professional fees, 238 percent, or $23,850 over budget;
Gas overtime, 112 percent, or $11,200, over budget;
Sewerage overtime, 70 percent, or $56,000, over budget.