08 - Monthly Financial ReportItem No. 8
TO: Mayor, Mayor Pro -Tem & City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: JUNE 2021 FINANCIAL REPORT
DATE: July 26, 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
June 2021 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections reported are 8.35% more
than this time last year ($607,511). Collections on the current tax levy are at 96.62% vs. 96.43%
last year.
2. Sales taxes are up 20.84% from last year ($1,188,189). This is due in part to $281,720 in
collections derived from audit payments. Even without this windfall, collections would be up
15.90%.
3. Hotel occupancy taxes are up 25.10% compared to last year ($120,014). All hotels are current
on their payments.
4. Franchise fees are down 2.30% compared to last year ($58,139).
5. Permit fees are down 34.87% from last year ($59,631).
6. Municipal Court fines and related fees are down 1.83% ($3,304) 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 up 1.02% ($6,927).
8. Sanitation fees are down $855 or 0.38% when compared to last year's collections.
9. EMS fees are up 3.41% compared to last year ($79,828).
10. Total General Fund revenues are 9.30% more than last year ($1,887,149) and represent 90.68%
of the budget. The City is 75.00% through the budget year. Total General Fund expenditures are
down 0.36% ($60,768) compared to last year. General Fund expenditures to date equal 68.72%
of budget with the City being 75.00% through the budget year.
11. Sewer revenue is up 12.14% ($570,669).
12. Water revenue is up 7.31% ($411,259).
13. Other revenue sources are up 61.98% ($570,669).
14. Total Water & Sewer revenues, ignoring transfers and adjustments, are 11.12% above last year
and represents 74.46% of the total budget.
15. Total Water & Sewer expenses are 4.04% above last year at this point and represent 49.24% of
the total budget (74.46% adjusted for debt payments.) The City is 75.00% through the budget
year.
Departmental Expenditure Summary:
At this point the City is 9 months or 75.00% 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 75.00%.
1. City Council -84.40%. The overage amounts to $10,739 and is due to setup of the Mayor and
Mayor Pro Tem offices, the ordinance codification, insurance, and election expenses.
2. Public Works Adm -75.94%. The overage amounts to $2,110 and is due to credit card service
fees.
3. EMS- 83.33%. The overage amounts to $253,715 and is due to the purchase of anew
ambulance, maintenance, salaries, uniforms, insurance, utilities, and training.
4. General Expenses- 92.44%. The overage amounts to $299,400 and is due mostly to the quarterly
payment of hotel tax to the Chamber, payments to the Lamar County Appraisal District, and
payments to the non-profit agencies.
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,
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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