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07 - Financial ReportItem No. 7 TO: Mayor & City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: SEPTEMBER 2020 FINANCIAL REPORT DATE: October 26, 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 September 2020 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 2.69% less than this time last year ($203,926). This decrease is due to lower current and delinquent tax collections plus the lower penalty & interest collected on the delinquent taxes. Current tax collections are 96.95% of the tax levy vs. 98.15% last year. 2. Sales taxes are up 7.30% from last year ($536,007). 3. Hotel occupancy taxes are up 4.79% compared to last year. 4. Franchise fees are down 0.25% compared to last year. 5. Permit fees are down 9.12% from last year. This amounts to $25,320. May 2019 had unusually large dollar permits issued. 6. Municipal Court fines and related fees are 23.02% ($70,264 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 0.86%. 8. Sanitation fees are down 11.39% compared to 2019 collections. This is only $37,809 and was expected with more of these fees going directly to the Sanitation Fund in this budget. 9. EMS fees are up 6.50% (193,788) compared to last year. 10. Total General Fund revenues are 1.72% more than last year. General Fund revenues equal 105.35% of the budget with the City being 100.00% through the budget year. 11. Total General Fund expenditures are up 0.67% ($159,811) compared to last year. General Fund expenditures to date equal 100.50% of budget with the City being 100.00% through the budget year. 12. Sewer revenue is up 7.16% ($429,136). 13. Water revenue is up 4.69% ($363,597). 14. Other revenue sources are down 29.16% ($168,223). This decrease caused by increased charge offs, lower interest rates, suspension of credit card fees, and lower industrial surcharges. 15. On the Water & Sewer summary the prior year total expenditure number is inflated by the fixed asset depreciation number. The current year expenditures do not include fixed asset depreciation as that amount has not been calculated at this point. For commentary purposes on this report, I have backed out the prior year depreciation amount so that the two years can be properly compared. Total Water & Sewer revenues, ignoring transfers and adjustments, are 4.36% above last year and represents 97.89% of the total budget (98.58% of budget when adjusted for charge offs). Charge offs this year were 211% of the budgeted amount. This spike was caused by the "no turnoff' directive issued because of Covid-19. 16. Total Water & Sewer expenses are 4.01% below last year and represent 68.34% of the total budget (93.77% adjusted for debt payments) while the City is 100.00% through the budget year. Departmental Expenditure Summary: At this point the City is twelve months or 100% 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 six departments whose expenditures are over 100%. 1. City Clerk -101.19%. The overage amounts to $1,728. This overage is due to the yearend salary accrual. 2. Police -101.18%. The overage amounts to $81,125 and is due to the yearend salary accrual. 3. Fire -101.06%. The overage amounts to $52,196 and is due to the yearend salary accrual. 4. Community Dev.-119.97%. The overage amounts to $74,653 and is due to a budget reduction of $200,000 which was transferred to other departments. 5. EMS -102.22%. The overage amounts to $72,502 and is due to the salary accrual and equipment expenses. 6. Sanitation -102.02%. The overage amounts to $25,099 and is due to the payroll accrual and equipment expenses. 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 circurnstances 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. to w Ln 00 M r, zr -tt Ln ON N O m Ln Ln m .-I n N O 47 LD N LD O O W N 01 00 O N O In m N LD O 00 M Ol O Ln N M N N 00 n 01 00 N Q) M LD N 00 Ln O N n m N Z O Ln M N 1� M 01 N LOO W L 0 ' `� ei N '.. d Li iR {/► G1 M .--I 01 01 LD N LD Ln V ct C a Q. 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