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07 - AUGUST 2016 FINANCIAL REPORTItem No. 7 memorandum TO: City Council John Godwin, City Manager FROM: Gene Anderson, Finance Director SUBJECT: AUGUST 2016 FINANCIAL REPORT DATE: September 9, 2016 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 2016 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 8.35% more than this time last year. Current taxes are 97.10% collected vs. 96.35% last year. Delinquent tax collections are also strong this year. 2. Sales taxes are down 9.65% from last year. This is due to the onetime state audit adjustment payment received last year in the amount of $872,390. Adjusting for this payment, sales taxes to date are up 2.43 %. 3. Hotel occupancy taxes are down 1.04% from last year. All hotels are current on their taxes. 4. Franchise fees are down 1.25% compared to last year at this point. 5. Permit fees are down 37.99 %. New commercial permits are down. 6. Municipal Court fines are 1.67% above last year's collections. 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is down 42.06% primarily due to a reimbursement last year by the State of ice storm related expenses. 8. Sanitation fees are down because all residential related fees were moved to the new Land Fill Fund. In total the fees are comparable to last year. 9. EMS fees are up 5.98% compared to last year. 10. Transfers from the Water & Sewer Fund are up 6.77% in accordance to 2015 -16 Budget. This year's transfers are distorted by the $1,800,000 transfer out to the Capital Projects Fund for drainage repairs. 11. Total General Fund revenues are 6.57% below last year. This decrease is primarily due to the sales tax windfall received last year as discussed above. The total revenue number for the current year is distorted by the $1,800,000 transfer out to the Capital Projects. General Fund revenues equal 96.80% of the budget (adjusted for the transfer to Capital Projects) with the City being 91.66% through the budget year. 12. Total General Fund expenditures are up 0.88% compared to last year. General Fund expenditures to date equal 94.54% of budget with the City being 91.66% through the budget year. 13. Sewer revenue is up 2.61% compared to last year. 14. Water revenue is up 3.01% compared to last year. 15. Total Water & Sewer revenues, ignoring transfers, are 2.90% above last year and equals 93.29% of the budget which is just above the 91.66% budget to date percentage. Transfers are ignored for this calculation. 16. Total Water & Sewer expenses are 6.38% above last year at this point in time and represent 64.62% of the total budget (88.21% adjusted for debt payments) while the City is 91.66% through the budget year. Departmental Expenditure Summary: At this point the City is eleven 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. City Council- 475.64 %. The overage amounts to $283,879. The bulk of this overage is due to payment for the new roofs for city hall, west annex, and north annex. The council authorized the roof project to be paid for out of general fund reserves. A budget amendment will be done in September to adjust for this project. The remaining overage amount of $15,482 is due to building maintenance, the annual insurance payment, communications, and public notices have exceeded expectations. 2. Police- 93.55 %. The overage amounts to $114,795 and is due to overtime, office supplies, uniforms, the annual insurance payment, minor apparatus, travel expenses, emergency notification service, and the lease & maintenance of equipment. 3. Fire - 95.96 %. The overage amounts to $188,552 and is due to overtime, minor apparatus, annual insurance payment, postage, training, building maintenance, and the annual payment on a fire truck. 4. Public Works - 95.90 %. The overage amounts to $8,715 and is due to office supplies and car allowance. 5. Parks, Recreation, & ROW - 109.99 %. The overage amounts to $209,142 and is due to Trail de Paris reconstruction from Collegiate Drive to Loop 286. This was an unbudgeted project approved by the City Council. A budget amendment will be done in September to correct the overage. 6. EMS - 99.12 %. The overage amounts to $174,019 and is due to overtime, medical supplies, travel, training, building maintenance, and equipment maintenance. 7. Cox Field Airport - 98.94 %. The overage amounts to $7,526 and is due to building & grounds maintenance, consultants, and the annual insurance payment. 8. General Expenses - 106.32 %. The overage amounts to $234,386 and is due to payment to Chamber for hotel taxes were larger than expected and the contribution to FMC spray park. 9. Lift Stations - 97.85 %. The overage amounts to $27,760 and is due to electricity and equipment maintenance. General comments to the City Council: 1. Over 99% of all of the City operational activity takes place in the General Fund, the Water & Sewer Fund, or the Sanitation 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, Water & Sewer Fund, and the Sanitation Fund. However, if circumstances merited it, 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. 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