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07 - Financial ReportItem No. 7 memorandum TO: City Council John Godwin, City Manager FROM: Gene Anderson, Finance Director SUBJECT: OCTOBER 2018 FINANCIAL REPORT DATE: November 14, 2018 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 October 2018 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 30.17% more than this time last year. Both current and delinquent taxes exceed last October's collections. Current tax collections were 4.20% of the tax levy vs. 3.78% last year. 2. Sales taxes are down 2.96%% from last year. 3. Hotel occupancy taxes are up 7.32% from last year. All hotels are current on their taxes. 4. Franchise fees are up 34.68% compared to last year. The difference is caused by (a) Suddenlink not paying their quarterly payment until November 2017 vs. October 2018 this year and (b) Municipal ROW fees are up compared to last year. 5. Permit fees are down 43.03% from last year. This amounts to $6,181 and was caused by a decrease in both residential and commercial remodel permits. 6. Municipal Court fines and related fees are 44.90% above last year's collections. This amounts to $8,570. 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is up 83.37% or $33,542. This comes mostly from collecting some delinquent lease payments. 8. Sanitation fees are down 5.00% compared to October 2017. This is only $1,457 and was expected with more of these fees going directly to the Sanitation Fund in this budget. 9. EMS fees are up 33.25% compared to last year. This increase is just a cash flow timing issue usually caused by claims that were initially rejected but approved for payment after appeal. 10. Total General Fund revenues, net of any transfers, are 13.43% above last year. Property tax collections and EMS fees are the main causes of this increase. General Fund revenues equal 7.63% of the budget with the City being 8.33% through the budget year. 11. Total General Fund expenditures are up 23.03% compared to last year. Most of this increase was found in the Police, Fire, and EMS departments. EMS, for example, has had large expenditures on their new station. General Fund expenditures to date equal 7.91% of budget with the City being 8.33% through the budget year. 12. Sewer revenue is up 11.51%. 13. Water revenue is up 0.14%, but is adversely affected by the billing adjustment to Lamar County Water Supply. Without that adjustment, water revenue would have been up 11.09%. 14. Total Water & Sewer revenues, ignoring transfers, are 4.15% above last year. 15. Total Water & Sewer expenses are 13.30% below last year at this point and represent 4.81% of the total budget (also 4.81% adjusted for debt payments since there have been none this fiscal year) while the City is 8.33% through the budget year. Departmental Expenditure Summary: At this point the City is one month or 8.33% 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, Water & Sewer, and Sanitation Funds there are four departments whose expenditures are over 8.33%. 1, City Council -28.81%. The overage amounts to $18,398. This overage is due to the annual insurance payment and membership fees. 2. Fire -8.96%x. The overage amounts to $32,170 and is due to fire truck payment, fire prevention supplies, and the annual insurance payment. 3. EMS -10.66%. The overage amounts to $62,753 and is due to expenditures made on the new EMS station. 4. Cox Field Airport -21.36%. The overage amounts to $18,104 and is due to the annual insurance payment. General comments to the City Council: 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. 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. 3. 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. 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