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August 2016 - Financial Statements
9/28/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year $ 158,070 $ 208,357 $ 306,202 $ 96,532 31.53% $ 55,221 280,372 294,293 347,271 72,977 21.01% 57,300 8,609 53,919 143,601 28,390 19.77% 27,256 247,154 205,162 239,154 46,773 19.56% 43,545 305,481 381,191 410,912 55,608 13.53% 49,641 833,532 811,001 855,992 131,127 15.32% 136,711 - - 415,000 40,018 9.64% - 79,320 81,438 103,488 12,186 11.78% 11,740 1,588,997 1,709,486 1,705,915 240,047 14.07% 257,273 153,360 158,173 154,225 18,372 11.91% 18,189 603,102 543,249 575,174 84,480 14.69%81,078 839,486 1,523,150 1,640,135 146,864 8.95% 108,392 209,741 194,529 230,092 19,522 8.48% 20,907 3,736,788 3,667,427 2,893,950 283,352 9.79% 612,319 695,654 759,735 785,748 83,040 10.57% 76,593 1,726,510 1,787,734 1,862,057 458,587 24.63% 353,367 436,602 581,109 598,205 90,284 15.09% 94,345 10,205,366 9,677,549 9,780,391 1,183,304 12.10% 1,118,744 389,674 442,623 495,509 53,882 10.87% 49,054 1,607 26,924 19,237 - - 70,126 66,653 84,599 8,808 10.41% 8,061 - - - - - 1,389,574 1,624,091 1,814,053 258,003 14.22% 178,613 School Resource Officers - 682,489 745,546 85,180 11.43% 52,301 4,407,161 4,551,465 4,946,395 682,317 13.79% 658,286 765,164 730,739 877,974 122,484 13.95% 109,151 - - - - - 4,080,768 4,414,723 6,010,775 795,240 13.23% 496,092 1,144,801 1,151,492 - 14 129,755 3,361,704 3,361,704 3,361,704 560,284 16.67% 560,285 431,707 438,575 484,308 60,182 12.43% 50,766 47,050 89,900 85,000 4,300 5.06% 3,600 4,516 6,886 - - - 79,180 71,908 6,000 - 10,458 236,688 - - - - 246,495 - - - 38,851 208,990 198,422 198,216 28,071 14.16% 29,287 161,801 178,736 181,799 21,922 12.06% 21,107 4,000 4,000 4,000 4,000 100.00% 4,000 112,289 101,648 111,585 - - 458,253 509,983 575,000 47,192 8.21% 46,338 1,382,346 436,558 1,107,566 91,318 8.24% 88,380 1,362,552 1,309,860 1,403,293 180,392 12.85% 168,624 735 192 1,500 37 2.47% - 57,241 32,171 34,606 2,701 7.81% 4,546 289,118 314,013 415,338 30,949 7.45% 25,015 25,623 24,494 43,445 2,430 5.59% 147 379 150 1,000 - 83 44,813 49,898 - - 4,017 60,321 76,776 72,470 8,623 11.90% 10,981 Tax EMS Transport Rescue Districts Sheriff's Department Grants Child Support Enforcement Governor's Highway Safety Communications Jail Emergency Services Emergency Services Grant Animal Services Medical Examiner Parents As Teachers Adolescent Parenting Transportation Transportation - Admin HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 GENERAL FUND CCR&R - United Way Emergency Medical Service Insurance - Retirees Clerk of Court Board of Elections Finance Development Services Community Development (BG) Abandoned MFG Home Cooperative Extension CCR&R - Block Grant Soil & Water Department Governing Body Administration General Services Fleet Maintenance Legal Services Environmental Protection Forestry Program Economic/Physical Dev. App. Industrial Development JCPC Admin Public Safety Appropriations Emergency Telephone System Radio System Harnett Regional Jetport Human Resources Facilities Maintenance Register of Deeds Information Technology GIS Sheriff Campbell Deputies U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 1 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 GENERAL FUND FYE 2015 Unaudited FYE 2016 FYE 2016 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year - 72,035 49,100 4,522 9.21% 3,863 50,723 - - - - - 4,034 2,562 - 485 14,200 - - - - - 30,035 28,725 2,124 7.39% 3,562 307,602 315,244 318,187 31,345 9.85% 32,462 64,108 61,164 64,425 8,200 12.73% 8,847 77,658 77,511 78,709 8,679 11.03% 8,414 328,753 329,421 336,206 34,027 10.12% 39,459 414,989 432,337 432,345 54,212 12.54% 57,855 6,014,268 6,082,878 6,609,915 683,390 10.34% 706,097 605,679 605,679 605,679 151,420 25.00% 151,420 10,155,398 10,324,942 12,224,040 1,993,431 16.31% 1,418,366 7,905,017 9,351,002 8,271,854 1,232,782 14.90% 1,233,141 178,634 180,399 186,475 24,486 13.13% 22,292 100,304 103,322 114,212 12,551 10.99% 12,089 90,780 136,805 50,000 7,741 15.48% 67,557 941,972 910,122 995,701 113,973 11.45% 130,166 150,000 153,000 150,000 - - 403,871 435,005 861,680 194,249 22.54% 92,432 21,523,700 21,267,993 21,420,138 3,538,336 16.52% 5,316,998 - 280,707 - - - - - 1,252,000 - - 928,467 993,967 1,019,467 169,911 16.67%152,911 - - 30,500 - - - - 798,517 133,086 16.67%- 25,000 - - - - - 70,000 - - - $ 93,213,943 $ 95,752,177 $ 102,028,867 $ 14,538,257 14.25% $ 15,336,473 64,701 2,145,446 1,359,842 - - 44,265,436 52,688,961 16,715,631 611,147 3.66% 705,492 - - 217,016 - - $ 44,330,137 $ 54,834,407 $ 18,292,489 $ 611,147 3.34% $ 705,492 137,544,080$ 150,586,584$ 120,321,356$ 15,149,404$ 12.59%16,041,965$ 4-H Teen Court & At Risk Child Care Youth Training Race to the Top Adolescent Parenting - BJRH Department on Aging Restitution CAP - Disabled Adults Nutrition for Elderly Health Board of Education - current Board of Education - capital Central Carolina - current Central Carolina - capital Central Carolina - works Human Services App. Library Mental Health Social Services Public Assistance Veteran's Services Family Caregiver Support RSVP Interfund Transfers Debt Service Contingency Total Expenditures Cultural & Recreational App. Parks & Recreation Education Special Programs Subtotal - Operating Expenditures Subtotal Other Financing Uses: Department Board of Education - teachers Central Carolina - DOT Central Carolina - health sciences U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 2 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 GENERAL FUND FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 53,930,707$ 55,087,379$ 55,606,980$ 1,174,635$ 2.11%2,362,407$ 5,712,141 6,185,750 5,888,405 562,596 9.55%544,949 16,757,810 17,680,977 19,008,522 - - 1,053,493 1,169,389 1,250,000 208,696 16.70%206,495 2,515,489 2,965,577 3,365,051 499,721 14.85%437,020 18,884,854 20,274,012 18,775,275 1,795,488 9.56%1,261,450 7,838,973 9,102,250 9,650,287 758,612 7.86%863,133 3,741,739 3,394,295 3,761,890 384,695 10.23%89,077 69,215 73,655 70,609 11,690 16.56%4,064 110,504,421 115,933,284 117,377,019 5,396,133 4.60%5,768,595 8,437 97,339 30,000 22,248 74.16%123 29,108,938 37,018,000 - - - 322,415 7,501 2,708,510 - 7,501 - - 205,827 - - 29,439,790 37,122,840 2,944,337 22,248 0.76%7,624 139,944,211$ 153,056,124$ 120,321,356$ 5,418,381$ 4.50%5,776,219$ 2,400,131$ 2,469,540$ (9,731,023)$ (10,265,746) Real and Personal Motor Vehicles Sales Tax Other taxes Revenues: Other Financing Sources Interfund Transfers Fund Balance Appropriated Total Revenues Permits & Fees Intergovernmental Revenue Sales & Services Other Revenues Rents, Concessions & Fees Ad Valorem Taxes Investment Earnings Subtotal - Operating Revenues Subtotal Other Financing Sources: Revenues over / (under) expenditures U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 3 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 GENERAL FUND PNC MBS NCCMT Total August 2016 -$ 10,830,323$ 13,870,895$ 24,701,218$ July 2016 -$ 10,288,522$ 14,611,996$ 24,900,517$ June 2016 4,836,176$ 10,288,522$ 15,052,435$ 30,177,132$ May 2016 -$ 6,310,697$ 22,909,111$ 29,219,808$ April 2016 -$ 5,910,697$ 28,256,262$ 34,166,959$ March 2016 3,888,938$ 5,910,697$ 31,321,226$ 41,120,861$ February 2016 6,184,218$ 5,460,397$ 29,217,771$ 40,862,386$ January 2016 10,575,231$ 4,715,250$ 27,749,119$ 43,039,600$ December 2015 638,944$ 4,715,250$ 27,050,869$ 32,405,064$ November 2015 -$ 4,715,250$ 24,697,474$ 29,412,724$ October 2015 -$ 3,415,750$ 15,184,900$ 18,600,650$ September 2015 -$ 1,799,750$ 16,262,992$ 18,062,742$ August 2015 -$ 1,799,750$ 14,138,439$ 15,938,189$ Current Year Outstanding Interest 3,797,212$ 36,234,829$ Principal 13,068,967 121,681,341 Transfers Out - - 16,866,179$ 157,916,170$ Cash and Investments Debt Service and Transfer Requirements $15,000,000 $25,000,000 $35,000,000 $45,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 4 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 GENERAL FUND 2012 2013 2014 2015 Non Spendable 748,224$ 451,088$ 111,181$ 159,625$ 159,625$ Restricted 8,789,704$ 9,433,149$ 9,260,952$ 11,496,063$ 11,496,063$ Committed 574,133$ -$ -$ -$ -$ Assigned -$ -$ 3,193,811$ 2,600,000$ -$ Unassigned 13,212,441$ 17,959,942$ 18,732,095$ 19,417,388$ 26,017,388$ Total General Fund 23,324,502$ 27,844,179$ 31,298,039$ 33,673,076$ 37,673,076$ General Fund Expenditures 100,900,981$ 101,852,867$ 103,330,529$ 108,508,715$ 110,000,000$ 13.09%17.63%18.13%17.89%23.65% Estimated Fund Balance The Harnett County Board of Commissioners have approved a fund balance policy which strives to maintain a minimum fund balance of 15%. This classification represents the portion of fund balance that has not been assigned to another fund or is not restricted, committed, or assigned to specific purposes within the general fund. In the governmental fund financial statements, fund balance is composed of five classifications designed to disclose the hierarchy of constraints placed on how fund balance can be spent. They are as follows: Non-Spendable Fund Balance - This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Restricted Fund Balance - The classification includes amount that are restricted to specific purposes externally imposed by creditors or imposed by law. Committed Fund Balance - This classification represents the portion of fund balance that can only be used for specific purposes imposed by majority vote by a quorum of the County Commissioners, that can by adoption of an ordinance, commit fund balance. Unassigned Fund Balance as a % of Expenditures That portion of fund balance that the County intends to use for specific purposes. The County Commissioners have the authority to assign fund balances. Unassigned Fund Balance - Assigned Fund Balance - Unaudited 2016 1.00% 11.00% 21.00% 2012 2013 2014 2015 2016 13.09%17.63%18.13%17.89%23.65% Fund Balance % U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 5 9/28/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 6,369,116$ 4,601,220$ 4,258,726$ 161,968$ 3.80%370,158$ 3,965,881 4,376,387 5,000,402 503,203 10.06%622,725 1,908,016 2,048,055 2,711,883 212,336 7.83%214,570 1,869,169 2,088,743 2,720,882 199,398 7.33%262,323 3,607,800 4,119,584 4,564,365 535,860 11.74%561,904 3,006,906 2,805,819 3,752,716 294,711 7.85%334,033 20,726,888$ 20,039,808$ 23,008,974$ 1,907,476$ 8.29%2,365,713$ 22,607,192 - - - - 6,395,389 9,327,623 - - - 5,106,266 5,230,476 6,717,809 273,979 4.08%240,130 34,108,847$ 14,558,099$ 6,717,809$ 273,979$ 4.08%240,130$ 54,835,735$ 34,597,907$ 29,726,783$ 2,181,455$ 7.34%2,605,843$ FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 3,703$ 3,703$ 3,703$ -$ -$ 30,134,602 32,563,219 29,448,080 5,725,615 19.44%5,903,465 2,023,403 4,130,449 275,000 62,604 22.77%62,155 172 2,105 - 168 - 32,161,880$ 36,699,476$ 29,726,783$ 5,788,387$ 19.47%5,965,620$ 13,731,430 320,484 - - - 1,452,130 450,000 - - - - - - - - 15,183,560$ 770,484$ -$ -$ -$ 47,345,440$ 37,469,960$ 29,726,783$ 5,788,387$ 19.47%5,965,620$ (7,490,295)$ 2,872,053$ 3,606,932$ 3,359,777$ Interfund Transfers Fund Balance Appropriated Total Revenues Subtotal Other Financing Sources: Debt Service Subtotal Other Financing Uses: Subtotal - Operating Revenues Total Expenditures Revenues: Intergovernmental Revenue HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 PUBLIC UTILITIES FUND Department Admin/CSR/Meter Services Water Treatment Wastewater Treatment Wastewater Treatment SHWW Distribution Collections Revenues over / (under) expenditures Rents, Concess. & Feees Other Finance Sources Sales & Services Other Revenues Subtotal - Operating Expenditures Interfund Transfers Depreciation U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 6 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 PUBLIC UTILITIES FUND PNC Lockbox NCCMT Total August 2016 30,074,922$ 3,836,649$ 585,023$ 34,496,594$ July 2016 28,301,352$ 3,467,807$ 583,368$ 32,352,527$ June 2016 27,213,474$ 3,582,342$ 583,368$ 31,379,183$ May 2016 28,848,875$ 3,432,473$ 581,211$ 32,862,559$ April 2016 30,683,192$ 3,316,449$ 577,919$ 34,577,560$ March 2016 31,388,435$ 3,343,019$ 570,299$ 35,301,753$ February 2016 29,859,796$ 3,507,930$ 555,108$ 33,922,833$ January 2016 29,009,846$ 3,010,381$ 554,829$ 32,575,057$ December 2015 24,228,551$ 3,662,494$ 553,621$ 28,444,666$ November 2015 24,058,100$ 3,267,333$ 552,071$ 27,877,505$ October 2015 23,345,138$ 3,268,625$ 549,916$ 27,163,678$ September 2015 22,373,066$ 3,142,028$ 549,700$ 26,064,794$ August 2015 20,802,670$ 3,162,849$ 549,270$ 24,514,789$ Current Year Outstanding Interest 2,739,111$ 26,581,443$ Principal 3,868,937$ 73,850,351 Transfers Out -$ - 6,608,048$ 100,431,795$ Cash and Investments Debt Service and Transfer Requirements $20,000,000 $30,000,000 $40,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 7 9/28/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 4,555,419$ 5,170,892$ 5,461,118$ 378,796$ 6.94%262,857$ 4,555,419$ 5,170,892$ 5,461,118$ 378,796$ 6.94%262,857$ 1,396,177 - - - - - - - - - 345,724 445,290 - - - 529,747 540,939 544,828 41,904 7.69%30,900 2,271,648$ 986,228$ 544,828$ 41,904$ 7.69%30,900$ 6,827,067$ 6,157,120$ 6,005,946$ 420,700$ 7.00%293,757$ FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 234,276$ 268,129$ 219,000$ -$ -$ 25,000 133,790 - - - 5,165,089 5,314,394 5,265,540 299,883 5.70%7,581 499,631 670,770 - 196 136 276 1,291 20,000 1 0.01%- 5,924,272$ 6,388,374$ 5,504,540$ 300,080$ 5.45%7,717$ 1,402,161 917 - - - - - - - - - - 501,406 - - 1,402,161$ 917$ 501,406$ -$ -$ 7,326,433$ 6,389,291$ 6,005,946$ 300,080$ 5.00%7,717$ 499,366$ 232,171$ (120,620)$ (286,040)$ Fund Balance Appropriated Total Revenues HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 SOLID WASTE FUND Subtotal Other Financing Sources: Revenues over / (under) expenditures Interfund Transfers Subtotal - Operating Expenditures Subtotal Other Financing Uses: Interfund Transfers Other Financing Uses Debt Service Department Solid Waste Total Expenditures Rents, Concess. & Feees Other Finance Sources Subtotal - Operating Revenues Revenues: Taxes Intergovernmental Revenue Sales & Services Other Revenues Depreciation U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 8 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 SOLID WASTE FUND PNC BB&T First Bank NCCMT Total August 2016 596,631$ 637,923$ 589,976$ 78,243$ 1,902,774$ July 2016 706,906$ 613,495$ 567,589$ 4,902$ 1,892,893$ June 2016 953,476$ 595,845$ 549,127$ 4,902$ 2,103,350$ May 2016 1,030,073$ 577,211$ 534,532$ 254,500$ 2,396,316$ April 2016 1,106,636$ 555,533$ 517,182$ 185,532$ 2,364,882$ March 2016 1,322,008$ 533,722$ 501,869$ 185,532$ 2,543,131$ February 2016 1,453,177$ 504,847$ 477,173$ 60,920$ 2,496,117$ January 2016 1,838,468$ 495,010$ 469,484$ 123,226$ 2,926,188$ December 2015 1,157,547$ 482,090$ 451,079$ 123,226$ 2,213,942$ November 2015 795,755$ 469,359$ 439,402$ 123,226$ 1,827,742$ October 2015 160,831$ 456,391$ 422,540$ 59,824$ 1,099,587$ September 2015 182,041$ 425,002$ 394,917$ 59,824$ 1,061,785$ August 2015 372,508$ 425,018$ 395,198$ 59,824$ 1,252,548$ Current Year Outstanding Interest 74,246$ 299,593$ Principal 314,023 2,599,133 Transfers Out - - 388,269$ 2,898,726$ Debt Service and Transfer Requirements Cash and Investments $1,000,000 $2,000,000 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 9 9/28/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 29,000$ 21,000$ 32,000$ -$ -$ 123,636 3,093,822 1,093,000 130,919 11.98%267,146 152,636$ 3,114,822$ 1,125,000$ 130,919$ 11.64%267,146$ FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 1,821,371$ 1,711,483$ 975,000$ 161,165$ 16.53%149,734$ 250,795 441,714 150,000 15,038 10.03%42,581$ - - - - 2,072,166$ 2,153,197$ 1,125,000$ 176,203$ 15.66%192,315$ Revenues over/(under) expenses 1,919,530$ (961,625)$ 45,284$ (74,831)$ PNC NCCMT Total August 2016 1,669,764$ 1,211,772$ 2,881,536$ July 2016 1,705,014$ 1,211,772$ 2,916,786$ June 2016 1,624,481$ 1,211,772$ 2,836,253$ May 2016 1,692,068$ 1,211,772$ 2,903,840$ April 2016 1,643,553$ 1,211,772$ 2,855,325$ March 2016 1,711,933$ 1,211,772$ 2,923,705$ February 2016 1,532,422$ 1,211,772$ 2,744,194$ January 2016 1,556,134$ 1,211,772$ 2,767,906$ December 2015 1,193,599$ 1,211,772$ 2,405,371$ November 2015 1,273,094$ 1,211,772$ 2,484,866$ October 2015 1,329,590$ 1,211,772$ 2,541,362$ September 2015 1,238,990$ 1,211,772$ 2,450,762$ August 2015 1,234,512$ 1,211,772$ 2,446,284$ 4,690,195$ 9,618 Liability as of end of month 4,709,002$ Liability 28,424 # of Claims this fiscal year 12 Liability as of July 1 Current year claims and changes in estimates Actual claim payments HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 WORKER'S COMPENSATION FUND Cash and Investments Category Fixed Cost Claims Funded Total Revenues: Departmental Charge Other revenues Fund Balance Appropriated Total $1,000,000 $2,000,000 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 10 9/28/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 121,440$ 140,835$ 177,232$ 15,374$ 8.67%12,877$ 121,440$ 140,835$ 177,232$ 15,374$ 8.67%12,877$ FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 228,950$ 242,612$ 177,232$ 24,210$ 13.66%38,850$ - - - - - - - - - - 228,950$ 242,612$ 177,232$ 24,210$ 13.66%38,850$ Revenues over/(under) expenses 107,510$ 101,777$ 8,836$ 25,973$ PNC NCCMT Total August 2016 645,243$ 29,241$ 674,484$ July 2016 643,903$ 29,241$ 673,145$ June 2016 640,890$ 29,241$ 670,132$ May 2016 629,731$ 29,241$ 658,972$ April 2016 634,966$ 29,241$ 664,207$ March 2016 626,534$ 29,241$ 655,776$ February 2016 619,752$ 29,241$ 648,994$ January 2016 612,081$ 29,241$ 641,322$ December 2015 602,255$ 29,241$ 631,496$ November 2015 592,428$ 29,241$ 621,670$ October 2015 582,054$ 29,241$ 611,295$ September 2015 554,324$ 29,241$ 583,566$ August 2015 544,121$ 29,241$ 573,362$ Fund Balance Appropriated HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 EMPLOYEE CLINIC FUND Department Employee Clinic Total Revenues: Departmental Charge Other revenues Total Cash and Investments $500,000 $600,000 $700,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 11 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 EMPLOYEE CLINIC FUND # of Visits August 2016 145 July 2016 144 June 2016 162 May 2016 171 April 2016 149 March 2016 163 February 2016 159 January 2016 182 December 2015 196 November 2015 132 October 2015 144 September 2015 131 August 2015 98 Employee Clinic Utilization 0 0 Health Prevention # Flu shots # Pneumonia shots 0 50 100 150 200 Patient Flow U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 12 9/28/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 5,205,337$ 6,616,284$ 5,650,000$ 1,026,897$ 18.18%900,422$ 655,329 634,709 795,000 119,064 14.98%165,310 1,507 8,355 10,000 762 7.62%4,262 5,862,173$ 7,259,348$ 6,455,000$ 1,146,723$ 17.76%1,069,994$ FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 6,687,178$ 6,737,032$ 6,443,000$ 1,235,205$ 19.17%1,071,796$ 10,783 26,178 12,000 1,320 11.00%- 6,697,961$ 6,763,210$ 6,455,000$ 1,236,525$ 19.16%1,071,796$ Revenues over/(under) expenses 835,788$ (496,138)$ 89,802$ 1,802$ PNC NCCMT Total August 2016 1,125,368$ 543,297$ 1,668,665$ July 2016 967,054$ 543,297$ 1,510,351$ June 2016 1,035,476$ 543,297$ 1,578,773$ May 2016 866,947$ 543,297$ 1,410,244$ April 2016 964,355$ 543,297$ 1,507,653$ March 2016 1,196,881$ 543,297$ 1,740,178$ February 2016 1,354,214$ 543,297$ 1,897,511$ January 2016 1,351,919$ 543,297$ 1,895,216$ December 2015 1,222,061$ 543,297$ 1,765,358$ November 2015 1,387,910$ 543,297$ 1,931,207$ October 2015 1,290,451$ 543,297$ 1,833,748$ September 2015 1,502,651$ 543,297$ 2,045,949$ August 2015 1,387,676$ 543,297$ 1,930,973$ HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 MEDICAL INSURANCE FUND Cash and Investments Category Paid Claims Wellness Total Revenues: Medical Premium Equivilents Other revenues Total Fixed Cost $1,000,000 $1,500,000 $2,000,000 $2,500,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 13 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 MEDICAL INSURANCE FUND Employees & Pre-65 Retirees Total MembershipNet Paid ClaimsFixed Cost Loss Ratio Premium Equivalent August 2015 802 1,167 383,357.49$ 56,855.83$ 82.22%535,395.42$ September 2015 802 1,169 465,117.51$ 55,311.71$ 96.87%537,247.45$ October 2015 808 1,174 650,383.71$ 103,099.20$ 141.27%533,359.40$ November 2015 808 1,173 531,699.65$ 59,136.25$ 108.27%545,697.46$ December 2015 812 1,177 448,829.22$ 52,614.19$ 92.18%544,006.75$ January 2016 820 1,191 418,525.31$ 56,097.08$ 86.93%545,957.33$ February 2016 829 1,199 476,696.71$ 57,028.00$ 97.08%549,770.71$ March 2016 824 1,192 613,689.61$ 55,057.79$ 122.98%543,783.54$ April 2016 819 1,190 846,544.07$ 59,316.96$ 166.24%544,921.50$ May 2016 821 1,195 644,458.97$ 18,765.56$ 121.42%546,217.69$ June 2016 826 1,201 749,785.30$ (48,146.18)$ 112.65%622,838.33$ July 2016 830 1,237 567,120.08$ 117,732.75$ 110.73%618,468.30$ August 2016 827 1,238 472,478.84$ 58,462.25$ 86.09%616,736.38$ 818 1,193 7,268,686.47$ 701,331.39$ 109.41%7,284,400.26$ Year to Date (membership = avg) Medical Paid Claims Summary 50.00% 75.00%100.00%125.00%150.00% 175.00% Medical Plan Loss Ratio U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 14 9/28/2016 FYE 2015 Unaudited FYE 2016 2016 - 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 306,584$ 296,421$ 500,000$ 68,316$ 13.66%12,461$ 35,323 36,698 45,000 7,101 15.78%3,034 341,907$ 333,119$ 545,000$ 75,417$ 13.84%15,495$ FYE 2015 Unaudited FYE 2016 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year 544,448$ 369,211$ 545,000$ 75,083$ 13.78%29,813$ - - - - - 544,448$ 369,211$ 545,000$ 75,083$ 13.78%29,813$ Revenues over/(under) expenses 202,541$ 36,092$ (334)$ 14,318$ PNC NCCMT Total August 2016 269,750$ -$ 269,750$ July 2016 278,279$ -$ 278,279$ June 2016 270,084$ -$ 270,084$ May 2016 262,899$ -$ 262,899$ April 2016 259,621$ -$ 259,621$ March 2016 255,744$ -$ 255,744$ February 2016 262,475$ -$ 262,475$ January 2016 255,653$ -$ 255,653$ December 2015 257,742$ -$ 257,742$ November 2015 251,362$ -$ 251,362$ October 2015 242,621$ -$ 242,621$ September 2015 249,844$ -$ 249,844$ August 2015 249,852$ -$ 249,852$ July 2015 248,309$ -$ 248,309$ HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 DENTAL INSURANCE FUND Cash and Investments Category Paid Claims Fixed Cost Total Revenues: Dental Premium Equivilents Other revenues Total $200,000 $225,000 $250,000 $275,000 $300,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 15 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 DENTAL INSURANCE FUND Total Employees Total MembershipNet Paid ClaimsFixed Cost Loss Ratio Premium Equivalent August 2015 651 1,094 31,428.55$ 3,033.66$ 115.59%29,813.15$ September 2015 650 1,093 28,953.57$ 3,033.66$ 106.13%30,140.02$ October 2015 654 1,097 30,171.40$ 3,033.66$ 114.74%28,939.38$ November 2015 648 1,090 19,987.80$ 3,010.36$ 74.83%30,735.68$ December 2015 649 1,093 20,264.80$ 3,047.64$ 77.38%30,126.24$ January 2016 658 1,105 27,163.98$ 3,056.96$ 102.76%29,408.35$ February 2016 660 1,101 20,728.10$ 3,075.60$ 76.42%31,147.59$ March 2016 660 1,101 29,696.70$ 3,122.20$ 110.76%29,629.84$ April 2016 659 1,100 31,526.79$ 3,033.66$ 115.55%29,909.42$ May 2016 667 1,110 22,062.20$ 3,084.92$ 84.50%29,760.98$ June 2016 671 1,114 28,488.90$ 6,202.76$ 90.84%38,188.97$ July 2016 810 1,316 31,416.37$ 4,006.42$ 93.83%37,752.67$ August 2016 813 1,323 35,594.70$ 3,570.29$ 104.91%37,330.66$ 681 1,134 357,483.86$ 44,311.79$ 97.31%412,882.95$ Dental Paid Claims Summary Year to Date (membership = avg) 50% 75% 100% 125% Dental Plan Loss Ratio U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 16 9/28/2016 FYE 2015 Unaudited FYE 2016 2016 - 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 102,207,084$ 120,454,470$ 12,765,358$ 10.60% 102,223,378$ 120,454,470$ 12,752,768$ 10.59% -$ 16,295$ -$ (12,589)$ -$ 19,279,878 27,632,138 3,570,905 12.92% 21,520,806 27,632,138 3,461,869 12.53% -$ 2,240,928$ -$ (109,035)$ -$ 9,658,731 835,421 1,007,140 120.55% 9,670,260 835,421 994,500 119.04% -$ 11,528$ -$ (12,640)$ -$ 2,990,946 1,020,323 81 0.01% 2,681,150 1,020,323 - -$ (309,796)$ -$ (81)$ -$ 9,324,806 11,365,310 52,102 0.46% 9,246,428 11,365,310 557,578 4.91% -$ (78,378)$ -$ 505,476$ -$ 292,697 540,278 13,819 2.56% 284,577 540,278 33,560 6.21% -$ (8,120)$ -$ 19,741$ -$ 3,813,528 833,370 174,545 20.94% 4,694,184 833,370 921,378 110.56% -$ 880,656$ -$ 746,834$ -$ - 147,567,670 162,681,310 17,583,949 10.81%- - 150,320,783 162,681,310 18,721,654 11.51%- -$ 2,753,113$ -$ 1,137,705$ -$ * Latest available numbers from the Board of Education's web site. State Fund HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 * BOARD OF EDUCATION Fund Group: Expenditures Revenues Federal Grant Fund Expenditures Revenues Expenditures Revenues Local Current Expense Fund Capital Outlay Fund Expenditures Revenues Expenditures Revenues Local Restricted Fund Expenditures Revenues Total All Funds Child Nutrition Fund Expenditures Revenues Expenditures Revenues Dunn District Fund U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 17 9/28/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT August, 2016 * BOARD OF EDUCATION Capital Outlay Total July 2016 -$ June 2016 May 2016 10,442,838$ 59,509$ 10,502,347$ April 2016 -$ March 2016 8,709,721$ 59,476$ 8,769,197$ February 2016 -$ January 2016 -$ December 2015 -$ November 2015 -$ October 2015 -$ September 2015 -$ August 2015 -$ July 2015 -$ ADM MLD ADM Change MLD Change Month 1 20,405 20,543 Month 1 Revd 20,387 20,495 (18)(48) Month 2 20,505 20,504 118 9 Month 3 20,468 20,465 (37)(39) Month 4 20,360 20,332 (108)(133) Month 5 20,229 20,190 (131)(142) Month 6 20,164 20,191 (65)1 Month 7 20,142 20,148 (22)(43) Month 8 20,097 20,121 (45)(27) Month 9 20,035 20,017 (62)(104) Final 20,252 20,017 217 0 Public School Membership Fiscal Year 2015-2016 Initial Allotment 20,725 Cash and Investments Local Currrent Expense $5,000,000 $7,000,000 $9,000,000 $11,000,000 Cash Flow 19,500 20,000 20,500 21,000 Harnett County School Membership ADM MLD U:\My Documents\Monthly Reports\2016 - 2017\August 2016 - Financial Statements.xlsx 18