BottomLineStat June 2012 Reporting Period

www.nola.gov/opa 1

BottomLineStat

Revenue Analysis

• Parking Enforcement Collections • Photo Safety Collections • EMS Collections • Sales Taxes and Occupational License Revenues / Collections • Sanitation Fees Revenues / Collections

2

Expenditures

• Health Care Cost Analysis • Workers Comp Cost Analysis • Utilities Expense and Usage (Entergy) • Fuel Expense and Usage (Entergy)

BottomLineStat

Revenue Analysis

3

BottomLineStat

Enforcement Strategy Target 2012 YTD ActualParking Tickets 328,694 164,725

Boots 3,195 3,984

Tows 10,190 6,806

Parking Enforcement Revenues 2% Adopted Budget GF Revenues for 2012

Source: Adopted Budget 2012 4

Parking Fines, $10.7M

2%

Towing and Booting $1.6M

0%

Total Other Streams $484M

98%

Adjusted to 11.8M

REC (June 2012)

BottomLineStat 5 Source: DPW Parking Division and ACS 7.16.2012 and Finance 7.24.2012

Parking Enforcement Revenues

$5.0 Inferred Period Revenue

Adopted Budget

$5.7 YTD Adjusted Forecast

(REC June)

$5.8 YTD Actual

Accrual Basis

0

1

2

3

4

5

6

Revenue Accrual Basis (Jan - May)

Mill

ion

s Revenues : Revenues Are $800K Over Adopted Budget as of May 31,2012 (un-audited)

$0.77 $1.09 $0.85 $0.79 $0.75 $1.35 $1.43 $1.08 $0.92

$0.84

$1.2

$2.5

$4.0

$5.1

$6.0

$6.8

$0.7

$1.5 $2.6

$3.5 $4.3

$5.0

$5.7 $6.3

$7.0

$7.8

$8.8 $9.9

$0.0

$2.0

$4.0

$6.0

$8.0

$10.0

$12.0

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Mill

ion

s

Collections : YTD 2012 Collections Higher than Prior Year by 36%

Monthly 2011Monthly 2012 YTD 2012 YTD 2011

BottomLineStat

Parking Enforcement

Source: DPW Parking Division and ACS 7.16.2012 6

164,325

176,586

150,370

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

200,000

Jan Feb Mar Apr May Jun

YTD 2012 Tickets Issued Are Lower than Projected by 7%

YTD Actual 2012

Forecast YTD 2012

YTD Actual 2011

BottomLineStat

Parking Enforcement Revenues

Source: DPW Parking Division 7.16.2012 7

3,984

1,788

873

-

1,000

2,000

3,000

4,000

5,000

Jan Feb Mar Apr May Jun

YTD 2012 Boots Issued Are Higher than Projected by 123%

YTD Actual 2012

Forecast YTD 2012

YTD Actual 2011

6806

6,264

7183

-

5,000

10,000

Jan Feb Mar Apr May Jun

YTD 2012 Tows Issued Are Higher than Projected by 9% YTD Actual 2012

Forecast YTD 2012

YTD Actual 2011

$0.14 $0.19 $0.23 $0.22

$0.18 $0.27

$0.23 $0.25 $0.17 $0.13

$0.24

$0.51

$0.74

$1.00 $1.17

$1.30

$0.09

$0.24

$0.42

$0.65

$0.87 $1.05

$0.0

$0.5

$1.0

$1.5

Jan Feb Mar Apr May Jun

Mill

ion

s

YTD 2012 Tows and Boots Collections Are Higher than Prior Year by 24% (Gross Collections by ACS)

Monthly 2011Monthly 2012 YTD 2012 YTD 2011

BottomLineStat

Adopted Budget

Red Lights $19M

4%

Total Other Streams $478M

96%

Photo Safety Management 4% Adopted Budget GF Revenues for 2012

Management Controls Target 2012 YTD Actual

Reduce Inoperable Flashers in School Zones Less Than 21,000 15,657

Reach "0" Tickets that Exceed Enforceable Date - 2,400

Source: Adopted Budget 2012 8

Adjusted to 15.3M REC (June 2012)

BottomLineStat

Photo Safety

Source: DPW Photo Safety Division 7.17.2012 9

1.62 1.53 0.98 0.80 1.28 1.08 0.94 1.33 2.21

1.46 $1.53

$3.15

$4.68

$5.66

$6.46 $7.74

$9.27

$10.74

$12.36

$13.98

$15.48

$17.10

$1.62

$2.70 $3.64

$4.97

$7.18

$8.63

0.0

2.0

4.0

6.0

8.0

10.0

12.0

14.0

16.0

18.0

January February March April May June July August September October November December

Mill

ion

s

Collections: YTD Photo Safety Collections Approximately 11% Higher than 2011 Despite Policy Change in April 2012

Monthly 2011

Monthly 2012

YTD 2011

YTD 2012

$7.8 Inferred Period Revenue

Adopted Budget

$6.9 YTD Adjusted Forecast

(REC June)

$7.0 YTD Actual

Accrual Basis

0123456789

101112

(Jan - May Accrual Basis)

Mill

ion

s Revenues : On Track with Adjusted Forecast

BottomLineStat

Photo Safety Citations

Source: DPW Photo Safety Division 7.16.2012 10

21,250 18,018

9,030

18,582

27,208

23,500 24,771 27,069

23,874 24,551 23,432 20,453 19,375

21,784 20,537 18,246 17,344

11,028

-

-

-

-

-

- -

-

- - -

- -

- -

- 71

4

12,216

10,533

38,508

32,149

22,451

9,290 8,997

26,719

14,185 14,741

12,740

12,051 13,905

14,785 17,861

9,582 10,700

7,602

33,466

28,551

47,538

50,731 49,659

32,790 33,768

53,788

38,059 39,292

36,172

32,504 33,280

36,569

38,398

27,828 28,115

18,634

-

10,000

20,000

30,000

40,000

50,000

60,000

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

Detail of Monthly Exceptions and Citations Issued EventsTotal ExceptionsIn QueueCitations Issuedu

nit

s

2011 2012

New Photo Safety Violation Policy Being Deployed

BottomLineStat 11

Photo Safety Citations

Source: DPW Photo Safety Division 7.16.2012

221 287

1604

66 194

28 0

200

400

600

800

1000

1200

1400

1600

1800

Jan Feb Mar Apr May Jun

Outside Enforcement Time Exception Decreased to 28 in June

2,759 1,902

430

3,362

1,840

3,253

479

2

6

9,376

4,229

430

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

5.21.2012 6.14.2012 7.24.2012

16 -20 Days

11-15 Days

6-10 Days

5 Days

Decrease in the Number of Events in Q for Review

BottomLineStat Source: ATS and DPW Photo Safety Division 7.16.2012 12

2011

Photo Safety Citations

2,405

6,675

10,221

11,062

58 4

16,278

5,748 5,478

4,403 4,334

5,281 5,452

2,812

597

1,351

164

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

2012

Monthly Exceptions Issued for Flashers Inoperable During School Zone Enforceable Time Decreased (School Zone Cameras Timers Were Turned Off During the Summer Season)

2012 2011

BottomLineStat

Health Fees EMS

$11M 2%

Total Other Streams, $485M

98%

Adjusted to 8M REC (June 2012)

EMS Revenues 2% Adopted Budget GF Revenues for 2012

Collection Efforts Target 2012 YTD Actual

Percentage of Selfpay Accounts in Payment Plan Target Needed N/A

Collection Efforts Target Needed

Source: Adopted Budget 2012 13

BottomLineStat

EMS Collections

Source: EMS and ACS 7.18.2012 14

$0.71 $0.60 $1.00

$0.65 $0.81 $1.02

$0.43 $0.60 $0.66 $0.52 $0.37 $0.55

$0.71

$1.31

$2.31

$2.96

$3.78

$4.80

$5.56

$6.37

$6.96

$7.68

$8.43

$9.04

$1.04 $1.69

$2.21 $2.59

$3.13

$-

$1.00

$2.00

$3.00

$4.00

$5.00

$6.00

$7.00

$8.00

$9.00

$10.00

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Mill

ion

s

EMS: YTD Collections for All Payer Types as June 30, 2012 is 35% lower than 2011

2011 Monthly Revenue

2012 Monthly Revenue

2011 Cumulative Collections

2012 Cumulative Collections

$0.72

$1.65 $1.96

$0.46 $0.61 $0.73

$1.46

$0.34

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

Medicare Medicaid Private Insurance Self-Pay

Mill

ion

s

YTD 2011

YTD 2012

2011 vs. 2012 YTD Collections by Payer Class

BottomLineStat 15

27,383

25,154

23,110

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

20,000

22,000

24,000

26,000

28,000

30,000

Jan Feb Mar Apr May Jun

2012

2011

2010

Number of Calls for Service 2010 – 2012 (Jan – Jun)

EMS Operations

Source: EMS 7.25.2012

BottomLineStat

Sales Taxes and Occupational Licenses Revenues Sales Taxes : 33% of Adopted Budget GF Revenues for 2012

Occupational License : 2% Adopted Budget GF Revenues for 2012

Collection Efforts Target 2012 YTD ActualSales Tax Audits 105 81

Delinquency Mailings 18,000 On Hold

Field Visits / Contacts 15,400 8,592

Sales Taxes (Retail) $ 142 M

28%

Vehicle (Sales Use)

$ 7.8M 2%

Hotel / Motel (Sales+ Use)

$13 M 3%

Occup Lic. $9M 2%

Total Other Streams

324M 65%

Adjusted to 139M REC (March 2012)

Source: Adopted Budget 2012 16

Adjusted to 8M REC (June 2012)

Adjusted to 13.4M

REC (June 2012)

BottomLineStat

Sales Tax (Retail Only)

Source: Bureau of Revenue and Finance 7.7.2012 -7.17.2012 17

$59.5 Inferred Period Revenue

Adopted Budget

$58.1 YTD Adjusted Forecast

(REC March)

$58.9 YTD Actual

Accrual Basis

05

1015202530354045505560

Revenues Accrual Basis (Jan-May)

Mill

ion

s Revenues: General Sales Taxes (Excluding Vehicle and Hotel/Motel) as of May 31, 2012

Are Higher than the Adjusted Forecast by 1.4% (un-audited)

$10.1 $10.7 $12.5 $11.6 $11.4 $12.1 $11.0 $11.4 $12.8 $12.1 $12.1

$23.15 $34.53

$47.29

$59.43

$71.52

$11.50

$21.57 $32.23

$44.72

$56.30 $67.67

$78.98 $88.90

$99.21 $109.91

$121.41 $132.36

0

20

40

60

80

100

120

140

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Mil

lio

ns Collections: General Sales Taxes (excluding Vehicle and Hotel/Motel)

Collected as of June 30, 2012 are up 6% vs 2011

Monthly 2011 Monthly 2012

YTD 2012 YTD 2011

BottomLineStat

Vehicle Sales Taxes

18 Source: Bureau of Revenue and Finance 7.7.2012 -7.17.2012

$3.4 Inferred Period Revenue

Adopted Budget

$3.7 YTD Adjusted Forecast

(REC June)

$4.0 YTD Actual

Accrual Basis

$0.0$0.5$1.0$1.5$2.0$2.5$3.0$3.5$4.0$4.5

Revenues Accrual Basis (Jan-May)

Mill

ion

s Revenues: Motor Vehicle Taxes as of May 31, 2012 Are 17% Ahead of Adopted Budget (un-audited)

$0.7 $0.7 $0.8 $0.7 $0.7

$0.7 $0.8 $0.7 $0.9 $0.8 $0.9

$1.42 $2.11

$2.96

$3.79

$4.71

$0.67

$1.40 $2.07

$2.88

$3.63 $4.37

$5.09

$5.83

$6.66

$7.48

$8.28 $8.92

0

2

4

6

8

10

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Mill

ion

s Collections: Vehicle Sales Taxes Collected as of June 30, 2012 are up 8% vs. 2011

Monthly 2011

Monthly 2012

YTD 2012

YTD 2011

BottomLineStat

Hotel / Motel Sales Taxes

19 Source: Bureau of Revenue and Finance 7.7.2012 -7.17.2012

$0.8 $1.0 $1.4 $1.3 $1.2

$0.9 $1.2 $1.4 $1.6 $1.6 $1.5

$2.04

$3.44

$5.05

$6.67

$8.16

$0.77

$1.59 $2.64

$3.99 $5.25

$6.46 $7.35

$8.14 $8.72

$9.52 $10.70

$11.64

0

2

4

6

8

10

12

14

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Mill

ion

s Collections: Hotel/Motel Sales Taxes Collected as of June 30, 2012 are up by 26% vs. 2011

Monthly 2011

Monthly 2012

YTD 2012

YTD 2011

$6.3 Inferred Period Revenue

Adopted Budget

$7.0 YTD Adjusted Forecast

(REC June)

$7.3 YTD Actual

Accrual Basis

0.01.02.03.04.05.06.07.0

Revenues Accrual Basis (Jan-May)

Mill

ion

s

Revenues: Hotel/Motel Taxes as of May 31, 2012 Are Higher than the Adopted Budget by $15% (un-audited)

BottomLineStat

Occupational Licenses

20 Source: Bureau of Revenue and Finance 7.7.2012 -7.17.2012

$3.6

$2.1

$0.5 $0.6 $0.5

$1.5

$3.4

$2.5

$0.4 $0.6 $0.5

$4.96

$7.45

$7.89

$8.52

$9.07

$1.39

$5.01

$7.07

$7.52

$8.12

$8.63 $8.76 $8.85 $8.96 $9.05 $9.17 $9.32

0

1

2

3

4

5

6

7

8

9

10

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Mill

ion

s

Revenues / Collections : Occupational Licenses Revenue as of June 30, 2012 are up by 5.1% vs. 2011

Monthly 2011

Monthly 2012

YTD 2012

YTD 2011

BottomLineStat 21

Bureau of Revenue Enforcement (Continued) 81 Audits Completed as of June 30, 2012 (Yearly Target 105)

Source: Bureau of Revenue 7.18.2012

$0.11 $0.20

$0.35 $0.39 $0.47 $0.54

$0.78

$1.13 $1.14

$1.34

$1.88

$2.08

$0.12 $0.14 $0.20 $0.26 $0.31

$0.48

$0.00$0.20$0.40$0.60$0.80$1.00$1.20$1.40$1.60$1.80$2.00$2.20

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Mill

ion

s

$ Audits Closed / Sent Enforcement 2011

$ Audits Closed / Sent Enforcement 2012

YTD 2012 vs 2011 $ Audits Sent to Enforcement/Collections

19

5 10

6 23 18 9

18

26

35

44

53

24

34 40

63

81

0

10

20

30

40

50

60

70

80

90

Jan Feb Mar Apr May Jun

Monthly Audits Completed (Field Work End)

Infered YTD Projected Audits

YTD Audits Completed

YTD Audits Completed on Track to Meet Yearly Target of 105

BottomLineStat

Bureau of Revenue Enforcement (Continued)

22 Source: Bureau of Revenue 7.23.2012

1,110 1,459 1,876 1,132 1473 1542

2,569

4,445

5,577

7,050

8,592

1,283 2,567

3,850

5,133

6,417

7,700

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000

Jan Feb Mar Apr May Jun

Monthly Contacts /Field Visits

YTD Contacts / Field Visits

Inferred YTD Projected Contacts

YTD Contacts/Field Visits on Track to Meet Yearly Target of 15,400

147 123 126 117 51 216 74 142 206 60 65 192

270 396

513

564

780

216

422 482

547

739

-

100

200

300

400

500

600

700

800

Jan Feb Mar Apr May Jun

Monthly 2011

Monthly 2012

2011 Subpoenas Cumulative

2012 Subpoenas Cumulative

YTD Subpoenas Reached 739 as of 6.30.2012

BottomLineStat

Sanitation $32.8M

7%

Total Other Streams, $464M

93%

Sanitation Revenues 7% Adopted Budget GF Revenues for 2012

Collection Efforts Target 2012 YTD Actual

Collection Agency Over 50% 49%

Source: Adopted Budget 2012 23

Adjusted to 34M REC (June 2012)

BottomLineStat

Sanitation Revenues

Source: S&W Board 7.17.2012 24

$2.40 $2.96 $2.60 $2.72 $2.84 $2.84 $2.92 $3.01 $2.75 $2.98 $2.66

$5.76

$8.77

$11.52

$14.50

$17.17

$1.52

$3.92

$6.88

$9.48

$12.20

$15.04 $17.55

$20.53

$23.20

$25.96

$28.69

$31.41

0

5

10

15

20

25

30

January February March April May June July August September October November December

Mill

ion

s Collections : YTD 2012 Collections Are Higher than 2011. Part of the Difference is Due to Sanitation Fee Increase not Being Fully Reflected in

Collections during the First Two Months of 2011 Monthly 2011

Monthly 2012

2012

2011

$12.6 Inferred Period Revenue

Adopted Budget

$13.7 YTD Adjusted Forecast

(REC June)

$13.8 YTD Actual

Accrual Basis

02468

101214161820

Revenues Accrual Basis (Jan-May)

Mill

ion

s Revenues : Sanitation Revenues Are $1.2M Over Adopted

Budget as of May 31,2012 (un-audited)

Sanitation Collections

Source: S&W Board 7.4.2012 25

$2.60

$3.23 $3.34

$3.22 $3.23 $3.24 $3.24 $3.24 $3.25 $3.24 $3.23 $3.24 $3.22 $3.23

$3.41

$3.24 $3.24 $3.24

$1.52

$2.40

$2.96

$2.60 $2.72

$2.84

$2.51

$2.97

$2.67 $2.77 $2.73 $2.72

$2.84 $2.92

$3.01

$2.75

$2.98

$2.66

0.0

0.5

1.0

1.5

2.0

2.5

3.0

3.5

4.0

January February March April May June July August September October November December January February March April May June

2011 2012

Mill

ion

s

Sani Billed Monthly Collections Monthly Collections (Moving Ave. 4 periods)

2011

2011 Rate Increase Effect

Reflected in Collections

2012

BottomLineStat

Sanitation Delinquency Collections

Source: ALPAT 7.4.2012 26

$239 $258

$272

$232

$418

$499 $495

$544 $516

$534 $530

584

498

567

484

545 562

577

$158

$181 $184

$151 $151 $167

$161

$189

$242 $225

$214 217 230

317

292

232

281

217

$-

$100

$200

$300

$400

$500

$600

$700

January February March April May June July August September October November December January February March April May June

2011 2012

Tho

usa

nd

s

Collection Agency Performance YTD Collections/YTD Referrals = 49%

June Collections / May Referrals = 38%

Gross Referrals ALPAT

Gross CollectionsALPAT

2012 2011

BottomLineStat

Expenditure Analysis

27

BottomLineStat 28

Health Care Contributions vs. Payments

Source: Finance 7.25.2012

$3.62 $3.85 $3.73 $3.95 $4.25 $3.29

$22.69

($3.92) ($3.35)

($4.52)

($3.04)

($4.57) ($3.48)

($22.88)

($0.30)

$0.51

($0.80)

$0.91

($0.31) ($0.19) ($0.19)*

(25.00)

(20.00)

(15.00)

(10.00)

(5.00)

-

5.00

10.00

15.00

20.00

25.00

January February March April May June YTD

Mill

ion

s Health Care Contributions and Payments Review (Jan- June2012) Deficit of Approximately 190K as of 6.30.2012 (un-audited)

Total Contributions

Total Claims Paid

Surplus/(Deficit)

*Preliminary Figures Note: There was an adjustment to the healthcare contributions and payments in May. This adjustment resulted in a deficit for the month of 312K and YTD surplus of 7K as of 5.31.2012

BottomLineStat

Wellness Initiatives in Place to Reduce Future Costs

Diabetes Program

Total Eligible 1,524

Enrolled 1,471

Opt-Out 53

Weight Loss Wednesday

• No cost to the city or employee

• Eight (8) week program

• Facilitated at the worksite by trained volunteers from the city

• 20 Participants per class

• Four classes per eight weeks

• Weekly meetings on Wednesday

BottomLineStat 30

Workers Com. Contributions vs. Payments

Source: Finance 7.25.2012

$1.20 $1.75

$1.20 $1.19 $1.23 $1.19

$7.76

($1.67) ($1.97) ($1.08)

($1.77) ($1.94) ($1.90)

($10.33)

($0.47) ($0.22)

$0.12

($0.58) ($0.71) ($0.71) ($2.56)*

($20.00)

($15.00)

($10.00)

($5.00)

$0.00

$5.00

$10.00

$15.00

$20.00

January February March April May June YTD

Mill

ion

s

Workers Comp. Contributions and Payments Review (Jan- June 2012) Deficit of Approximately 2.5M as of 6.30.2012 (un-audited)

Total Contributions

Total Claims Paid

Surplus/(Deficit)

*Preliminary Figures

BottomLineStat 31

Department Claim Count %

Police Department 123 37.6%

Fire Department 81 24.8%

Parkway 35 10.7%

OPSO 28 8.6%

Streets/Public Works 23 7.0%

Health 20 6.1%

Human Services 3 0.9%

Finance 2 0.6%

Libraries 2 0.6%

Mayor's Office 2 0.6%

Recreation 2 0.6%

Sanitation 2 0.6%

Chief Administrative Office 1 0.3%

City Attorney 1 0.3%

Judicial 1 0.3%

Safety & Permits 1 0.3%

City Council 0 0.0%

City Planning 0 0.0%

FMC 0 0.0%

Mosquito Control 0 0.0%

NOMA 0 0.0%

Property Management 0 0.0%

S&WB 0 0.0%

Total 327

Workers Com. Claims by Department (Jan – June 2012)

BottomLineStat 32

Utility Expenditures

Source: CAO 7.19.2012

$0.87 $0.89 $0.85 $0.77 $0.83 $0.88

$0.88 $0.92

$0.78 $0.76 $0.86 $0.84

$1.76

$2.61

$3.38

$4.20

$5.08

$1.80

$2.58

$3.34

$4.21

$5.05

$0.0

$1.0

$2.0

$3.0

$4.0

$5.0

$6.0

January February March April May June

Mill

ion

s

Utilities Expenditures (Entergy) for 2012 vs. 2011 (un-audited)

2012 Monthly

2012 Monthly

2011 YTD

2012 YTD

BottomLineStat 33

Utility Usage

Source: CAO 7.19.2012

0.00

1.00

2.00

3.00

4.00

5.00

6.00

7.00

January February March April May June July August September October November December January February March April May June

Mill

ion

s K

WH

Buidlings + Traffic

East Bank Street Lights

West Bank Street Lights

Library

2011 and 2012 (YTD) Monthly Energy Use by KWH

2011 2012

BottomLineStat 34

$0.42 $0.45 $0.55 $0.57 $0.57

$0.55 $0.47 $0.52

$0.57 $0.53 $0.52 $0.47

$0.87

$1.42

$1.99

$2.56

$3.11

$0.99

$1.56

$2.08

$2.60

$3.07

$0.0

$0.5

$1.0

$1.5

$2.0

$2.5

$3.0

$3.5

January February March April May June

Mill

ion

s

Fuel Expenditures for 2012 vs. 2011 (un-audited)

2011 Monthly

2012 Monthly

2011 YTD

2012 YTD

Fuel Expenditures

Source: EMD 7.18.2012

BottomLineStat 35

167,213

151,446

0

50,000

100,000

150,000

200,000

250,000

300,000

January February March April May June July August September October November December

2011

2012

2012 vs. 2011 Monthly Fuel Use in Gallons

Fuel Usage

Source: EMD 7.18.2012