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08 - November 2022 Financial ReportItem No. 8 TO: Mayor, Mayor Pro -Tem, and City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: NOVEMBER 2022 FINANCIAL REPORT DATE: January 9, 2023 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 November 2022 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections reported are 6.01% less than what was reported in 2021. This percentage difference is due to tax bills not going out until late October. Appeal hearings and late tax rate adoptions by a couple of entities delayed the process including the mailing of the tax bills. Current tax collections this year are 10.41% of the tax levy vs. 11.37 % last year. We expect current collections to overtake last year's current collections in December. 2. Sales taxes are up 13.65% from last year ($212,208). 3. Hotel occupancy taxes are up 7.46% compared to last year ($15,655). 4. Franchise fees are up 7.45% compared to last year ($30,948). 5. Permit fees are up 168.34% from last year ($69,134). This increase is primarily from new commercial permits. 6. Municipal Court fines and related fees are up compared to last year increasing 7.62% ($2,696). 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is up 31.86% ($36,047). The bulk of this increase comes from increased interest earnings. 8. Sanitation fees are down by 15.35%when compared to 2021 collections ($7,482). 9. EMS fees are up 20.96% compared to last year ($101,373). 10. W&S Administration fees are flat compared to last year. This is in accordance with the 2022-23 Budget. 11. Total General Fund revenues are up 9.92% compared to last year. Sales taxes and EMS fees account for most of the increase. General Fund revenues equal 16.37% of the budget with the City being 16.66% through the budget year. 12. Total General Fund expenditures are down 1.77% ($73,291) compared to last year. General Fund expenditures to date equal 14.69% of budget with the City being 16.66% through the budget year. 13. Sewer revenue is up 9.29% ($125,739). 14. Water revenue is up 4.74% ($73,397). 15. Other revenue sources are up 30.13% ($31,409). 16. Total Water & Sewer revenues, ignoring transfers and adjustments, are.7.67% above last year and represents 13.82% of the total budget with the City being 16.66% through the budget. 17. Total Water & Sewer expenses are 1.02% below last year at this point and represent 8.91% of the total budget (No debt payments to date.) while the City is 16.66% through the budget year. Departmental Expenditure Summary: At this point the City is two months or 16.66% 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 16.66%. 1. City Council -27.90%. The overage amounts to $15,624 and is due to the annual payment of insurance and ArkTex Council of Governments dues. 2. Finance -19.37%. The overage amounts to $12,816 and was due to making the annual software lease payment and annual insurance payment. 3. Traffic & Public Lighting -17.62%. The overage amounts to $4,663 and is due to the annual insurance payment, sick sell back, and benefits. 4. General Expenses -25.23%. The overage amounts to $159,513 and is due to payment of hotel tax to Chamber and the annual payment to Paris -Lamar County Health 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 tkat 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. M ri v o0 W O W tD m o P v 0o -! 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