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09 - November 2023 Financial ReportItem No. 9 Memorandum TO: Mayor, Mayor Pro -Tem, and City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: NOVEMBER 2023 FINANCIAL REPORT DATE: January 8, 2024 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 2023 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections reported are 51.39% less than what was reported in 2022. This large percentage difference is due to tax bills not going out until November. A constitutional amendment election delayed the mailing of the tax bills. Current tax collections this year are 4.45% of the tax levy vs. 10.41% last year. 2. Sales taxes are up 3.94% from last year ($69,683). 3. Hotel occupancy taxes are up 51.39% compared to last year ($115,827). 4. Franchise fees are down 16.68% compared to last year ($74,432). This is due to a significant decrease in the payment from Atmos. S. Permit fees are up 149.47% from last year ($164,724). This increase is due to new commercial permits. 6. Municipal Court fines and related fees are down 25.73% compared to last year ($9,794). 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is up 175.49% ($261,765). This is due to higher interest income and miscellaneous revenue. 8. Sanitation fees are down 17.71% when compared to 2022 ($7,308). 9. EMS fees are down 42.62% compared to last year ($249,321). This topic has been discussed with Emergicon and Emergicon admits that there have been processing issues on their end. This has been corrected according to them and our collections should catch up with our billing. 10. Total General Fund revenues are down 4.51% compared to last year. This is due to the late sending of tax bills. The delay in sending was caused by a November election which approved increased property tax exemptions. General Fund revenues equal 14.41% of the budget with the City being 16.66% through the budget year. 11. Total General Fund expenditures are down 3.35% ($130,142) compared to last year. General Fund expenditures to date equal 12.08% of budget with the City being 16.66% through the budget year. 12. Sewer revenue was up 26.65% ($394,325). This increase was caused by the 4th billing cycle of October not being billed until November. 13. Water revenue was up 0.64% ($10,463). This increase was caused by the 4th billing cycle of October not being billed until November. 14. Other revenue sources are down 15.96% ($21,639). This is primarily due to charge offs incurred to date. 15. Total Water & Sewer revenues, ignoring transfers and adjustments, are 11.84% above last year ($383,149) and represents 17.23% of the total budget. 16. Total Water & Sewer expenses are 14.58% above last year ($230,658) at this point and represent 8.63% 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, Airport, and Sanitation Funds there was four departments whose expenditures were over 16.66%. 1. Library -20.06%. The overage amounts to $28,719 and was caused by supplies, technical processing, annual insurance payment, travel, credit card fees, and maintenance agreement. 2. Airport -18.66%. The overage amounts to $20,781 and was caused by the annual insurance premium and audit fees. 3. Water Billing -17.0690. The overage amounts to $11,804 and was caused by the purchase of a pickup truck. 4. Lift Stations -19.21%. The overage amounts to $12,201 and was caused by the construction of fencing. 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. 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