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07 - December Financial ReportItem No. 7 Memorandum TO: Mayor & City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: DECEMBER 2020 FINANCIAL REPORT DATE: January 25, 2021 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 December 2020 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections are 5.55% more than this time last year ($114,176). Current tax collections this year are 26.65% of the tax levy vs. 27.41% last year. 2. Sales taxes are up 21.44% from last year ($416,810). This is due to $270,806 in collections derived from audit payments. Even without this wind fall, collections would be up 7.51%. 3. Hotel occupancy taxes are up 25.27% compared to last year ($56,994). 4. Franchise fees are down 2.74% compared to last year (23,371). This is due to Atmos paying late for FY 2019 which caused 5 quarterly payments in FY 2020. 5. Permit fees are down 2.84% from last year. 6. Municipal Court fines and related fees are down 19.70% ($11,329 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 16.20% ($32,017). 8. Sanitation fees are up $780 when compared to last year's collections. 9. EMS fees are down 1.25% compared to last year. 10. Total General Fund revenues are 7.85% more than last year ($510,482). The largest contributor to this increase was the sales tax windfall derived from state audits. 11. Total General Fund expenditures are down 4.86% ($270,671) compared to last year. General Fund expenditures to date equal 21.67% of budget with the City being 25.00% through the budget year. 12. Sewer revenue is up 5.78% ($93,767). 13. Water revenue is up 6.94% ($136,366). 14. Other revenue sources are up 15.70% ($21,643). 15. Total Water & Sewer revenues, ignoring transfers and adjustments, are 6.76% above last year and represents 26.02% of the total budget. 16. Total Water & Sewer expenses are 9.19% above last year at this point and represent 16.04% of the total budget (34.73% adjusted for debt payments.) The City is 25.00% through the budget year. Departmental Expenditure Summary: At this point the City is three months or 25.00% 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 25.00%. City Council 25.29%. This amounts to $336 and is an immaterial amount. EMS 30.22%. This amounts to $159,030 and is due to the purchase of a new ambulance. General Expenses 34.66%. This amounts to $165,828 and is due mostly to the quarterly payment of hotel tax to the Chamber. Water Distribution 27.63%. This amounts to $52,482 and is due to purchase of a pickup truck and Capital Improvement Projects. 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. 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