07-February Financial Report1013WOWA
memorandum
TO: City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: FEBRUARY 2016 FINANCIAL REPORT
DATE: March 14, 2016
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
February 2016 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 4.53% more than this
time last year. Current taxes are 93.90% collected vs. 92.89% last year.
2. Sales taxes are down 20.94% from last year. This is due to the onetime state audit adjustment
payment received last year in the amount of $872,390. Adjusting for this payment, sales taxes to
date are up $81,495 which is equal to a 2.15% increase over last year.
3. Hotel occupancy taxes are down 6.05% from last year. All hotels are current on their taxes.
4. Franchise fees are up 1.04 %.
5. Permit fees are down compared to last year by 10.53 %. This reduction is primarily in new
construction.
6. Municipal Court fines are 5.52% below last year's collections.
7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed
beverage tax, and other minor revenues. This revenue is up 28.86% due to the billing of Love's
Travel Stop for the signal light on N. Main.
8. Sanitation fees are down because all residential related fees were moved to the new Land Fill
Fund.
9. EMS fees are up 2.12% compared to last year.
10. Transfers from the Water & Sewer Fund are up 2.74% in accordance to 2015 -16 Budget.
11. Total General Fund revenues are 15.66% below last year. This decrease is primarily due to the
sales tax windfall received last year as discussed above but is also affected by the timing of
property tax collections. General Fund revenues equal 53.69% of the budget with the City being
only 41.66% through the budget year.
12. Total General Fund expenditures are up 3.57% compared to last year. General Fund
expenditures to date equal 44.68% of budget with the City being 41.66% through the budget
year.
13. Sewer revenue is up 2.53% compared to last year.
14. Water revenue is up 1.50% compared to last year.
15. Total Water & Sewer revenues are 2.35% above last year and equals 41.86% of the budget
which is above the 41.66% budget to date percentage.
16. Total Water & Sewer expenses are 11.45% above last year at this point in time and represent
29.57% of the total budget (42.08% adjusted for debt payments) while the City is 41.66%
through the budget year.
Departmental Expenditure Summary:
At this point the City is five months or 41.66% 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 and Water & Sewer Funds there are fourteen
departments whose expenditures are over 41.66% at this time.
1. City Council- 57.35%. The overage amounts to $11,602 and is due to payment of annual
association memberships, building maintenance, and making the annual property and general
liability insurance payment. The City chose to make one annual insurance payment instead of
quarterly payments in order to take advantage of a 2.00% discount which amounted to $12,113
city wide. This annual payment will be reflected in all departments and will somewhat distort
budget to actual comparisons.
2. City Attorney - 52.79%. The overage amounts to $48,874 and is primarily due to payment of
benefits due the former city attorney.
3. Police- 45.05%. The overage amounts to $206,214 and is due to over time, the annual insurance
payment, minor apparatus, travel expenses, emergency notification service, lease &
maintenance of equipment, and the purchase of vehicles.
4. Fire - 45.75%. The overage amounts to $179,413 and is due to overtime, annual insurance
payment, training, building maintenance, and the annual payment on a fire truck.
5. Public Works - 44.85%. The overage amounts to $6,562 and is due to salaries and benefits and
the annual insurance payment.
6. Streets - 49.33 %.The overage amounts to $114,254 and is due to the annual insurance payment,
contract labor, contract services, sidewalks /curbs, and street repairs.
7. EMS - 41.85%. The overage amounts to $4,454 and is due to over time, travel expenses, training
expenses, medical expenses, equipment maintenance, and the annual insurance payment.
8. Cox Field Airport - 49.60%. The overage amounts to $8,206 and is due to building & grounds
maintenance and the annual insurance payment.
9. Library - 45.62%. The overage amounts to $27,421 and is due to the annual insurance payment,
books & media, postage, and utilities.
10. General Expenses- 60.75%. The overage amounts to $305,370 and is due to the annual
insurance payment, minor apparatus, equipment maintenance, phone expense, employee
recognition banquet, and the annual payments to the non - profit agencies.
11. Warehouse - 42.99 %. The overage amounts to $1,414 and is due to the annual insurance
payment and vehicle maintenance.
12. Water Billing- 43.98 %. The overage amount to $52,732 and is due to the purchase of radio read
meters for replacement of old meters.
13. Water Distribution - 44.51%. The overage amounts to $45,812 and is due to chemical expense,
the annual insurance payment, railroad ROW crossings, vehicle maintenance, service line
projects, and equipment purchases.
14. Lift Stations - 50.77 %. The overage amounts to $40,865 and is due to the annual insurance
payment, electricity, training, travel, equipment maintenance, and the purchase of equipment.
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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