07 - April monthly financial reportItem No. 7
Memorandum
TO: Mayor & City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: APRIL 2020 FINANCIAL REPORT
DATE: June 8, 2020
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
April 2020 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 2.43% less than this
time last year ($178,675). This decrease is due to lower current and delinquent tax collections to
date plus the lower penalty & interest collected on the delinquent taxes. Current tax collections
are 95.46% of the tax levy vs. 95.81% last year.
2. Sales taxes are up 4.25% from last year. There is a two month lag time between actual sales and
city receipt of those sales taxes. There has been an increase every month in sales taxes for this
fiscal year through March. April collections (February sales) were down $5,083 (0.93%)
compared to the same month last year. However, May collections are up $23,590 (4.45%).
3. Hotel occupancy taxes are up 9.26% compared to last year. This is the difference in the 9% and
7% tax rates.
4. Franchise fees are up 4.17% compared to last year ($74,783).
5. Permit fees are up 73.51% from last year. This amounts to $60,070. Both new commercial and
new residential permits are up significantly.
6. Municipal Court fines and related fees are 22.35% ($43,534) below 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 up 54.46% ($193,258) caused by HHS
Stimulus payment, increased T -Mobile lease payments, hanger rentals, event center lease, fuel
flowage fees, and credit card fees.
8. Sanitation fees are down 10.95% compared to 2019 collections. This is only $21,136.67 and was
expected with more of these fees going directly to the Sanitation Fund in this budget.
9. EMS fees are up 6.67% compared to last year.
10. Total General Fund revenues are 2.51 % more than last year. General Fund revenues equal
73.58% of the budget with the City being 58.33% through the budget year.
11. Total General Fund expenditures are up 3.06% ($397,023) compared to last year. General Fund
expenditures to date equal 56.66% of budget with the City being 58.33% through the budget
year.
12. Sewer revenue is up 7.59% ($259,070).
13. Water revenue is up 1.35% ($57,285).
14. Other revenue sources are down 15.83% ($53,885). This decrease caused by increased charge
offs and lower interest rates.
15. Total Water & Sewer revenues, ignoring transfers and adjustments, are 3.28% above last year.
16. Total Water & Sewer expenses are 3.70% below last year at this point and represent 37.06% of
the total budget (50.78% adjusted for debt payments)while the City is 58.33% through the
budget year.
Departmental Expenditure Summary:
At this point the City is seven months or 58.33% 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
five departments whose expenditures are over 58.33%.
1. City Council -105.61%. The overage amounts to $38,134. This overage is due mostly to expenses
related to the City Manager search and the TIRZ consultant.
2. Police -59.68%. The overage amounts to $90,188. This overage involves overtime, vehicle
maintenance, electronic data processing, and maintenance agreements.
3. EMS -76.90%. The overage amounts to $485,026 and is primarily due to overtime, medical
supplies, equipment, and the purchase of an ambulance.
4. Airport -65.28%. The overage amounts to $10,356 and is due to maintenance work at the airport
(half of which will be reimbursed by the State).
5. Sanitation -65.15%. The overage amounts to $80,991 and is due to a sanitation truck purchase
made in 2019-20 that should have been made out of the 2018-19 budget. These trucks are
made after they are ordered and take months to complete. The truck was delivered too late to
be charged to the correct budget.
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. 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. PEDC has its
own managing board.
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