07 - June monthly financial reportItem No. 7
TO: Mayor, Mayor Pro -Tem, and City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: JUNE 2022 FINANCIAL REPORT
DATE: July 25, 2022
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.
MBUZMEM..�
City of Paris
June 2022 Financial Report Comments
Net to Date Comparison of Revenues:
The operations and maintenance property tax and related collections reported are 3.23% more
than what was reported in 2021. Current tax collections this year are 97.30% of the tax levy vs.
96.62% last year.
2. Sales taxes are up 1.40% from last year ($96,948).
3. Hotel occupancy taxes are up 3.06% compared to last year ($18,352).
4. Franchise fees are up 9.51% compared to last year ($234,451).
5. Permit fees are up 115.90% from last year ($129,068). Both new residential and new
commercial permits are up significantly.
6. Municipal Court fines and related fees are down 3.51% compared to last year ($6,432).
7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed
beverage tax, and other minor revenues. This revenue is down 4.84% ($32,976).
8. Sanitation fees are flat when compared to 2021 collections being down only $813.
9. EMS fees are up 4.25% compared to last year ($102,987).
10. W&S Administration fees are up 24.48% over last year ($177,042). This is in accordance with the
2021-22 Budget.
11. Total General Fund revenues are 4.39% more than last year ($973,775). This mainly due to
property tax collections and franchise revenue. General Fund revenues equal 90.49% of the
budget with the City being 75.00% through the budget year.
12. Total General Fund expenditures look like they are up 21.32% ($3,581,633) 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 6.43%
($1,081,633). General Fund expenditures to date equal 78.64% of budget (69.00% when
adjusted for the PEDC loan.) The City is 75.00% through the budget year.
13. Sewer revenue is up 18.90% ($996,491). This reflects the gradually increasing rates that the City
Council has approved to fund the new wastewater plant.
14. Water revenue is up 3.99% ($241,128).
15. Other revenue sources are down 19.14% ($101,754).
16. Total Water & Sewer revenues, ignoring transfers and adjustments, are 9.59% above last year
and represents 78.15% of the total budget.
17. Total Water & Sewer expenses are 1.00% below last year at this point and represent 44.83% of
the total budget (72.00% adjusted for debt payments to date.) while the City is 75.00 % through
the budget year.
Departmental Expenditure Summary:
At this point the City is nine 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. Withinthe General, Water & Sewer, Airport, and Sanitation Funds
there are four departments whose expenditures are over 75.00%.
1. City Ccnuumncill403.81%.The overage amountsto $28,150 and is due to making the annual
insurance payment, puuhllic notices, payment of ATCOG munemheirship fee, payment of
redistricting coainsulltaint, and payment of the elevator maintenance contract.
2. ISMS -90.67%. The overage amountsto $520,637 and is due to purchase of rmniinoar appairatuus,
annual iInsunraince payment, equipment maintenance, credit card service fess medical suuplpHe,s,
and purchase of capital items (ambulance and equipment).
3. Geineirall Expenses -81.96% -The overage amino ants toa $115,621 and is due to rmtialkiirn fiull payments
toy the non -profits and quarterly paymentsto the Lairroar County Appraisal District,
4. Coax Field iiirponrt-1.: 0.01%. The overage amounts toa $229,992 and is due to lot mowing iinvoices
6roairmn the summer tuurned 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 comrnmraents to the City Council'.
1. Over 99% of all ®f tlhe City operational activity talkes pllace in tine General Fund, the Nater &
Sewer Fund, Airport Fund, or the Sanitation Fund. The other funds are special purpose fuurnds
with limited activity and usually with legal) restrictions on what their money can be spent on. For
that reason, II norirnally omnly comment onthe activity of the General Fund, Water & Sewer Fund,
Airport Fund, and the Sanitation Fund. However, if circumstances merited it, II would make
comment on activity in one of the other funds.
2.. II try toa anticipate questions you might have about the report and coairmnirmneint on thouse 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 ireach tlhne Manager) before the Couuncill
irneeting if possible in case l have toa research the answer to your question. that doves not
prevent you frommn asking the question at the meeting if you wish to make a point, but it doses
hnellp prevent questions corning up that l 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 its a result of the City performing the bookkeeping functions for this agency. REDC has its
own managing board.
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