The COVID-19 pandemic continued to have an effect on the city's finances as city council received the second quarter 2020 financial report.

Taxes receivable as a percentage of taxes levied was at 97.8 per cent compared to 55.9 per cent last year.

"What that is telling us is our ratio of tax receivable is way up this year," said director of financial services Brian Acker. "That's something that shouldn't surprise us because we did extend the tax payment deadline."

Tax collections at the end of June were down by about $7.3 million from 2019. Acker said the decline is because of the waiving of penalties and surcharges on taxes due to the pandemic.

The finance department also saw a dramatic decline in licensing and permits because of a lack of parking meter receipts and building permits.

Rents and concession revenues were also down compared to 2019 as a number of the revenues were transferred to the Moose Jaw Municipal Airport Authority including airport rentals and farmland rentals.

Because of the city receiving a smaller portion from the automated speed enforcement program and parking meter penalties discontinued, the city saw a drop in fines and penalty revenues as well.

Interest and tax penalties revenues were down because of reduced interest rates on balances in the city's bank accounts and waived penalties and surcharges on taxes through Sept. 30.

Recreation services also felt the pinch of the pandemic, as it was down about $400,000 due to the closure of recreational facilities.

"In our revenues, we're noticing obviously a number of changes related to the pandemic that has impacted us," Acker said.

Total revenues, however, were about $41.85 million, ahead of this time last year because the city received all of its revenue-sharing money in June. Acker said normally the funding is spread out over the course of the year.

Expenditures were approximately $25.9 million, which the report says is comparable to 2019.

It was noted that expenditures on public works by 31 per cent and social services were down about $40,000.

Sanitation and waste removal was up 61 per cent compared to 2019 due to an earlier start to street cleaning and storm sewer maintenance.

Parks and Recreation remain on budget but are up to $640,000 compared to last year. The city spent more on funding for Mosaic Place and the Moose Jaw Public Library second-half payment was advanced in June instead of the start of July.

Finally, miscellaneous expenditures were up by about $300,000 because of an increased transit subsidy.