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07 - Financial ReportItem No. 7 Memorandum TO: Mayor & City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: MAY 2020 FINANCIAL REPORT DATE: June 22, 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 May 2020 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 2.87% less than this time last year ($213,182). 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 96.03% of the tax levy vs. 96.65% last year. 2. Sales taxes are up 4.28% from last year ($209,444.92). 3. Hotel occupancy taxes are down 1.82% compared to last year. 4. Franchise fees are down 1.64% compared to last year ($35,277). 5. Permit fees are down 29.58% from last year. This amounts to $66,202. May 2019 had unusually large dollar permits issued. 6. Municipal Court fines and related fees are 22.83% ($51,596) 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 49.33% ($196,891) 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 11.19% compared to 2019 collections. This is only $24,717 and was expected with more of these fees going directly to the Sanitation Fund in this budget. 9. EMS fees are up 3.77% compared to last year. 10. Total General Fund revenues are 0.44 % more than last year. General Fund revenues equal 79.18% of the budget with the City being 66.66% through the budget year. 11. Total General Fund expenditures are up 2.14% ($317,985) compared to last year. General Fund expenditures to date equal 64.08% of budget with the City being 66.66% through the budget year. 12. Sewer revenue is up 7.72% ($298,858). 13. Water revenue is up 3.14% ($150,636). 14. Other revenue sources are down 19.37% ($74,761). This decrease caused by increased charge offs and lower interest rates. 15. Total Water & Sewer revenues, ignoring transfers and adjustments, are 4.14% above last year. 16. Total Water & Sewer expenses are 5.59% below last year at this point and represent 41.87% of the total budget (55.59% adjusted for debt payments)while the City is 66.66% through the budget year. Departmental Expenditure Summary: At this point the City is eight months or 66.66% 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, Water & Sewer, and Sanitation Funds there are five departments whose expenditures are over 58.33%. 1. City Council -125.05%. The overage amounts to $47,097. This overage is due mostly to expenses related to the City Manager search and the TIRZ consultant. 2. Police -67.80%. The overage amounts to $75,692. This overage involves overtime, vehicle maintenance, electronic data processing, and maintenance agreements. 3. EMS -85.65%. The overage amounts to $495,866 and is primarily due to overtime, medical supplies, equipment, and the purchase of an ambulance. 4. Airport -69.80%. The overage amounts to $4,683 and is due to maintenance work at the airport (half of which will be reimbursed by the State). 5. Sanitation -72.29%. The overage amounts to $66,935 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: 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. 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