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07 - Monthly Financial ReportsItem No. 7 TO: Mayor & City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: OCTOBER & NOVEMBER 2020 FINANCIAL REPORTS DATE: December 14, 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 reports. City of Paris October 2020 Financial Report Comments Net to Date Comparison of Revenues: 1. The appraisal district reported no current tax collections for October 2020. This was due to tax bills not going out until November 4t". The appeal hearings delayed the whole process including the mailing of the tax bills. Current collections for October 2019 were reported as $462,141. Current tax collections this year are 0% of the tax levy vs. 4.93% last year. 2. Sales taxes are up 15.97% from last year ($94,127). 3. Hotel occupancy taxes are up 4.49% compared to last year. 4. Franchise fees are down 33.40% compared to last year. Atmos did not make their quarterly payment until November but had it been paid in October these fees would still be down 7.99%. 5. Permit fees are up 77.35% from last year ($8,177). 6. Municipal Court fines and related fees are down 38.19% ($9,645 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 is down 46.23% ($63,448). The largest reason for this decrease is the prior October had a grant reimbursement come in and the current October did not. 8. Sanitation fees are up $210 when compared to 2019 collections. 9. EMS fees are down 16.28% compared to last year ($53,041). 10. Total General Fund revenues are 21.95% less than last year. This is due to no current property tax collections. General Fund revenues equal 6.48% of the budget with the City being 8.33% through the budget year. 11. Total General Fund expenditures are down 36.59% ($579,512) compared to last year. Most of this reduction is in the emergency services departments. General Fund expenditures to date equal 4.10% of budget with the City being 8.33% through the budget year.. 12. Sewer revenue is up 8.62% ($47,890). 13. Water revenue is up 3.50% ($25,231). 14. Other revenue sources are up 27.91% ($11,080). 15. Total Water & Sewer revenues, ignoring transfers and adjustments, are 6.40% above last year and represents 5.61% of the total budget (5.61% of budget when adjusted for debt collections). 16. Total Water & Sewer expenses are 45.02% below last year at this point and represent 2.27% of the total budget (2.27% adjusted for debt payments) 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 no departments whose expenditures are over 8.33%. 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. 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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The operations and maintenance property tax and related collections are 24.71% less than this time last year ($158,593). This is due to the tax statements not going out until November. Current tax collections this year are 5.72% of the tax levy vs. 8.41% last year. 2. Sales taxes are up 28.97% from last year ($370,857). This is due to $229,047 in collections derived from audit payments. Even without this wind fall, collections would be up 11.07%. 3. Hotel occupancy taxes are up 25.27% compared to last year ($56,994). 4. Franchise fees are up 5.90% compared to last year. 5. Permit fees are up 5.83% from last year. 6. Municipal Court fines and related fees are down 27.10% ($11,476 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 is down 27.64% ($46,176). 8. Sanitation fees are up $482 when compared to 2019 collections. 9. EMS fees are down 6.37% compared to last year ($35,288). 10. Total General Fund revenues are 5.69% more than last year ($196,933). The largest contributor to this increase was the sales tax windfall derived from the state audit. 11. Total General Fund expenditures are down 5.29% ($204,903) compared to last year. Most of this reduction is in the emergency services departments. General Fund expenditures to date equal 15.00% of budget with the City being 16.66% through the budget year. 12. Sewer revenue is up 7.08% ($77,455). 13. Water revenue is up 5.78% ($79,040). 14. Other revenue sources are up 29.23% ($23,256). 15. Total Water & Sewer revenues, ignoring transfers and adjustments, are 7.07% above last year and represents 10.70% of the total budget. 16. Total Water & Sewer expenses are 10.74% below last year at this point and represent 9.04% of the total budget (9.04% adjusted for debt payments. No debt payments will be made until December.) The City is 16.66% through the budget year, Departmental Expenditure Summary: At this point the City is two months or 16.66% 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 four departments whose expenditures are over 16.66%. City Council 21.12%. This amounts to $5,097 and is due to the annual insurance payment. Finance 16.80%. This amounts to $651 and is due to the annual insurance payment. EMS 21.44%. This amounts to $145,820 and is due to the purchase of a new ambulance. General Expenses 29.22%. This amounts to $215,756 and is due to the quarterly payment of hotel tax to the Chamber. 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. 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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