07 - October Monthly Financial ReportItem No. 7
TO: Mayor, Mayor Pro -Tem, and City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: OCTOBER 2021 FINANCIAL REPORT
DATE: December 13, 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
October 2021 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections reported are 749.66%
more than what was reported in 2020. This huge percentage difference is due to the fact that
the appraisal district reported no current tax collections for October 2020. This non -collection
was due to tax bills not going out until November 4th. The appeal hearings delayed the whole
process including the mailing of the tax bills. Current collections for October 2021 were reported
as $222,818. Current tax collections this year are 2.24% of the tax levy vs. 0.00% last year.
2. Sales taxes are up 0.48% from last year ($3,298).
3. Hotel occupancy taxes are up 19.14% compared to last year ($46,500).
4. Franchise fees are up 12.48% compared to last year ($18,585).
5. Permit fees are up 52.28% from last year ($9,803).
6. Municipal Court fines and related fees are flat compared to last year increasing only $7.93.
7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed
beverage tax, and other minor revenues. This revenue is down 22.47% ($16,600).
8. Sanitation fees are flat when compared to 2020 collections being up only $90.
9. EMS fees are down 8.08% compared to last year ($22,046).
10. W&S Administration fees are up 24.48% over last year. This is in accordance with the 2021-22
Budget.
11. Total General Fund revenues are 13.52% more than last year. This is due to no current property
tax collections during October of 2020. General Fund revenues equal 7.11% of the budget with
the City being 8.33% through the budget year.
12. Total General Fund expenditures are up 5.90% ($59,311) compared to last year. General
expenses were up as all of the non -profits were paid in October this year, EMS rental/lease of
equipment spiked in October, and the Street & Police department also got off to a fast start this
year. General Fund expenditures to date equal 5.58% of budget with the City being 8.33%
through the budget year.
13. Sewer revenue is up 10.10% ($60,908).
14. Water revenue is up 11.76% ($87,693).
15. Other revenue sources are up 6.33% ($3,217).
16. Total Water & Sewer revenues, ignoring transfers and adjustments, are 10.85% above last year
and represents 9.34% of the total budget.
17. Total Water & Sewer expenses are 45.38% above last year at this point and represent 3.03% of
the total budget (No debt payments to date.) 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 is
only one department whose expenditures are over 8.33%.
1. General Expenses -15.86% -The overage amounts to $125,054 and is due to making full payments
to the non -profits and the first quarterly payment to the Lamar County Appraisal District.
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. 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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