07 - Financial Reportrim Im"Im"'M
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Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
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DATE: June 27, 2022
Item No. 7
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
May 2022 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections reported are 3.43% more
than what was reported in 2021. Current tax collections this year are 96.97% of the tax levy vs.
96.12% last year.
2. Sales taxes are up 1.30% from last year ($79,942).
3. Hotel occupancy taxes are up 3.06% compared to last year ($18,352).
4. Franchise fees are up 10.53% compared to last year ($216,322).
5. Permit fees are up 106.78% from last year ($106,863). Both new residential and new
commercial permits are up significantly.
6. Municipal Court fines and related fees are down 0.29% compared to last year ($479).
7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed
beverage tax, and other minor revenues. This revenue is down 7.60% ($46,070).
8. Sanitation fees are flat when compared to 2021 collections being down only $695.
9. EMS fees are down 1.18% compared to last year ($25,524).
10. W&S Administration fees are up 24.48% over last year ($157,371). This is in accordance with the
2021-22 Budget.
11. Total General Fund revenues are 3.78% more than last year ($774,713). This mainly due to
property tax collections and franchise revenue. General Fund revenues equal 83.00% of the
budget with the City being 66.66% through the budget year.
12. Total General Fund expenditures look like they are up 24.24% ($3,611,252) compared to last
year. However, this expenditure number includes the $2,500,000 loan that the City gave to
PEDC. If the loan is backed out of the expenditure totals, the increase would be 7.45%
($1,111,252). General Fund expenditures to date equal 71.42% of budget (61.77% when
adjusted for the PEDC loan.) The City is 66.66% through the budget year.
13. Sewer revenue is up 18.12% ($839,303). This reflects the gradually increasing rates that the City
Council has approved to fund the new wastewater plant.
14. Water revenue is up 2.21% ($118.741).
15. Other revenue sources are down 16.63% ($78,372).
16. Total Water & Sewer revenues, ignoring transfers and adjustments, are 8.40% above last year
and represents 68.35% of the total budget.
17. Total Water & Sewer expenses are 0.81% above last year at this point and represent 39.78% of
the total budget (56.75% adjusted for debt payments to date.) while the City is 66.66 % through
the budget year.
Departmental Expenditure Summary:
At this point the City is eight months or 66.66% 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 66.66%.
1. City Council-92.94%.The overage amounts to $25,683 and is due to making the annual insurance
payment, public notices, payment of ATCOG membership fee, payment of redistricting
consultant, and payment of the elevator maintenance contract.
2. EMS -80.80%. The overage amounts to $469,830 and is due to purchase of minor apparatus,
annual insurance payment, equipment maintenance, credit card service fees, medical supplies,
and purchase of capital items (ambulance and equipment).
3. General Expenses -80.03% -The overage amounts to $221,998 and is due to making full payments
to the non -profits and quarterly payments to the Lamar County Appraisal District.
4. Cox Field Airport -100.98!0. The overage amounts to $225,491 and is due to lot mowing invoices
from the summer turned in after the start of the new fiscal year, high utility bills due to water
leak, building repairs, fuel purchases, and the annual insurance payment.
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, Airport 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,
Airport 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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