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December 2016 - Financial Statements
1/26/2017 FYE 2015FYE 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 $ 238,364 77.85% $ 142,087 280,372 294,293 361,471 273,705 75.72% 225,927 8,609 53,919 143,601 107,881 75.13% 99,188 - - - - - 247,154 205,162 246,945 140,181 56.77% 143,062 305,481 381,191 410,912 268,850 65.43% 149,070 833,532 811,001 855,992 537,945 62.84% 519,273 - - 415,000 142,897 34.43% - 79,320 81,438 103,488 58,447 56.48% 44,813 1,588,997 1,709,486 1,705,915 829,198 48.61% 757,723 153,360 158,173 154,225 70,634 45.80% 68,772 603,102 543,249 575,174 300,817 52.30% 271,399 839,486 1,523,150 1,722,386 690,821 40.11% 491,372 209,741 194,529 275,446 80,939 29.38% 72,303 3,736,788 3,667,427 2,953,950 1,051,954 35.61% 1,696,494 695,654 759,735 785,748 330,206 42.02% 360,976 1,726,510 1,787,734 1,865,057 1,099,683 58.96% 1,016,092 436,602 581,109 598,205 321,323 53.71% 297,598 10,205,366 9,677,549 9,834,891 4,450,620 45.25% 4,210,527 389,674 442,623 495,509 221,665 44.73% 199,838 - - - - - 1,607 26,924 19,237 5,921 30.78% 23,765 70,126 66,653 84,599 34,156 40.37% 30,750 - - - - - 1,389,574 1,624,091 1,814,053 776,292 42.79% 727,367 School Resource Officers - 682,489 745,546 336,473 45.13% 277,567 4,407,161 4,551,465 4,946,395 2,188,464 44.24% 2,052,567 765,164 730,739 878,974 403,520 45.91% 316,546 - - 60,000 58,000 96.67% - 4,080,768 4,414,723 6,014,275 2,864,385 47.63% 1,782,848 1,144,801 1,151,492 - 14 511,242 3,361,704 3,361,704 3,361,704 1,960,991 58.33% 1,960,994 431,707 438,575 491,308 219,606 44.70% 180,781 47,050 89,900 85,000 28,950 34.06% 20,050 4,516 6,886 5,040 2,548 50.56% 1,670 79,180 71,908 77,962 41,189 52.83% 32,526 236,688 - - - - 246,495 - - - 79,441 208,990 198,422 198,216 79,529 40.12% 83,897 161,801 178,736 190,599 93,756 49.19% 79,999 4,000 4,000 4,000 4,000 100.00% 4,000 112,289 101,648 111,585 40,885 36.64% 40,398 458,253 509,983 575,000 242,787 42.22% 170,795 1,382,346 436,558 1,162,566 317,634 27.32% 323,008 1,362,552 1,309,860 1,403,293 673,489 47.99% 613,437 735 192 51,500 17,874 34.71% 2 57,241 32,171 34,606 10,170 29.39% 17,638 289,118 314,013 412,938 150,353 36.41% 125,801 25,623 24,494 30,400 10,478 34.47% 5,263 379 150 1,000 - 83 44,813 59,354 - - 20,087 60,321 76,776 70,921 33,933 47.85% 32,188 Tax EMS Transport Rescue Districts Harnett CJPP Medical Examiner Parents As Teachers Adolescent Parenting Transportation Transportation - Admin Sheriff's Department Grants Child Support Enforcement Governor's Highway Safety Communications Jail Emergency Services Emergency Services Grant Animal Services HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 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 Engineering 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\December 2016 - Financial Statements.xlsx 1 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 GENERAL FUND FYE 2015FYE 2016 FYE 2016 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year - 72,035 52,273 20,153 38.55% 17,710 50,723 - - - - - 4,034 2,071 450 21.73% 3,181 14,200 - - - - - 30,035 33,325 11,321 33.97% 10,462 307,602 315,244 318,319 140,111 44.02% 138,664 64,108 61,164 65,925 31,865 48.34% 28,235 77,658 77,511 78,954 35,382 44.81% 32,785 328,753 329,421 353,410 154,372 43.68% 146,813 414,989 432,337 433,445 176,657 40.76% 199,699 6,014,268 6,082,878 7,161,091 2,643,840 36.92% 2,772,035 605,679 605,679 605,679 302,840 50.00% 402,840 10,155,398 10,324,942 12,224,040 5,732,947 46.90% 4,792,515 7,905,017 9,351,002 8,271,854 4,154,036 50.22% 4,366,490 178,634 180,399 186,475 93,529 50.16% 85,472 100,304 103,322 117,367 46,576 39.68% 47,210 90,780 136,805 50,000 20,482 40.96% 75,298 941,972 910,122 995,701 438,780 44.07% 397,785 150,000 153,000 185,000 185,000 100.00% - 403,871 435,005 861,680 432,491 50.19% 222,142 21,523,700 21,267,993 21,420,138 10,710,069 50.00% 10,633,997 - 280,707 - - 136,885 - 993,967 1,252,000 1,055,200 84.28%- 928,467 - 1,019,467 509,733 50.00%484,234 - - 30,500 - - - - 798,517 332,715 41.67%- 25,000 - - - - - 70,000 - - - $ 93,213,943 $ 95,761,633 $ 103,158,065 $ 49,040,077 47.54% $ 45,275,676 64,701 2,145,446 1,359,842 - 43,334 44,265,436 52,688,961 16,715,631 9,883,150 59.13% 16,102,861 - - 183,225 - - $ 44,330,137 $ 54,834,407 $ 18,258,698 $ 9,883,150 54.13% $ 16,146,195 137,544,080$ 150,596,040$ 121,416,763$ 58,923,227$ 48.53%61,421,871$ 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\December 2016 - Financial Statements.xlsx 2 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 GENERAL FUND FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 53,930,707$ 55,082,717$ 55,606,980$ 40,658,271$ 73.12%36,842,585$ 5,712,141 6,190,412 5,888,405 2,681,969 45.55%2,496,571 16,757,810 19,279,813 19,008,522 3,855,972 20.29%3,880,126 1,053,493 1,220,493 1,250,000 543,392 43.47%535,657 2,515,489 2,965,577 3,365,051 1,379,556 41.00%1,205,641 18,884,854 20,274,012 19,101,702 6,988,935 36.59%7,636,963 7,838,973 9,204,896 9,653,887 3,200,717 33.15%3,331,645 3,741,739 3,343,042 3,768,100 1,454,238 38.59%607,681 69,215 73,655 70,609 35,678 50.53%28,182 110,504,421 117,634,617 117,713,256 60,798,728 51.65%56,565,051 8,437 97,339 30,000 64,090 213.63%6,253 29,108,938 37,018,000 - - 5,938,000 322,415 7,501 2,818,010 - 7,501 - - 855,497 - - 29,439,790 37,122,840 3,703,507 64,090 1.73%5,951,754 139,944,211$ 154,757,457$ 121,416,763$ 60,862,818$ 50.13%62,516,805$ 2,400,131$ 4,161,417$ 1,939,591$ 1,094,934 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\December 2016 - Financial Statements.xlsx 3 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 GENERAL FUND PNC Fidelity MBS NCCMT Total December 2016 6,112,440$ 50,000$ 10,399,391$ 20,139,559$ 36,701,391$ November 2016 -$ 8,950,242$ 10,149,294$ 11,410,145$ 30,509,681$ October 2016 -$ 11,893,456$ 9,598,367$ 4,576,239$ 26,068,062$ September 2016 -$ 1,401,847$ 9,611,806$ 9,898,592$ 20,912,246$ 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$ 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 $45,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 4 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 GENERAL FUND 2012 2013 2014 2015 Non Spendable 748,224$ 451,088$ 111,181$ 159,625$ 1,418,606$ Restricted 8,789,704$ 9,433,149$ 9,260,952$ 11,496,063$ 11,966,027$ Committed 574,133$ -$ -$ -$ -$ Assigned -$ -$ 3,193,811$ 2,600,000$ -$ Unassigned 13,212,441$ 17,959,942$ 18,732,095$ 19,417,388$ 26,311,973$ Total General Fund 23,324,502$ 27,844,179$ 31,298,039$ 33,673,076$ 39,696,606$ General Fund Expenditures 100,900,981$ 101,852,867$ 103,330,529$ 108,508,715$ 112,272,703$ 13.09%17.63%18.13%17.89%23.44% 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. 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 - 2016 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. 1.00% 11.00% 21.00% 2012 2013 2014 2015 2016 13.09%17.63%18.13%17.89%23.44% Fund Balance % U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 5 1/26/2017 FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 6,369,116$ 3,452,612$ 5,753,323$ 1,497,735$ 26.03%1,757,216$ 3,965,881 4,376,387 5,000,402 1,930,271 38.60%1,890,659 1,908,016 2,005,668 2,711,883 993,298 36.63%747,395 1,869,169 1,993,304 2,720,882 796,925 29.29%790,267 3,607,800 3,634,241 4,564,365 1,967,990 43.12%1,703,631 3,006,906 2,742,752 4,002,961 1,647,083 41.15%1,189,660 20,726,888$ 18,204,964$ 24,753,816$ 8,833,302$ 35.68%8,078,828$ 22,607,192 - - - - 6,395,389 9,327,622 - - - 5,106,266 1,070,704 5,273,907 1,599,716 30.33%1,372,155 34,108,847$ 10,398,325$ 5,273,907$ 1,599,716$ 30.33%1,372,155$ 54,835,735$ 28,603,289$ 30,027,723$ 10,433,018$ 34.74%9,450,983$ FYE 2015FYE 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 15,646,239 53.13%15,878,063 2,023,403 3,704,119 275,000 346,115 125.86%459,076 172 2,105 - 678 - 32,161,880$ 36,273,146$ 29,726,783$ 15,993,032$ 53.80%16,337,139$ 13,731,430 320,484 - - - 1,452,130 450,000 - - - - - 300,940 - - 15,183,560$ 770,484$ 300,940$ -$ -$ 47,345,440$ 37,043,630$ 30,027,723$ 15,993,032$ 53.26%16,337,139$ (7,490,295)$ 8,440,341$ 5,560,014$ 6,886,156$ 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 December, 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\December 2016 - Financial Statements.xlsx 6 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 PUBLIC UTILITIES FUND PNC Lockbox NCCMT Total December 2016 33,153,787$ 4,255,513$ 588,277$ 37,997,576$ November 2016 31,878,365$ 4,312,453$ 588,228$ 36,779,046$ October 2016 31,059,095$ 4,075,830$ 585,783$ 35,720,707$ September 2016 29,921,800$ 4,030,784$ 585,023$ 34,537,607$ 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$ Current Year Outstanding Interest 1,385,263$ 27,935,291$ Principal 2,903,937$ 74,815,351 Transfers Out 984,707$ - 5,273,907$ 102,750,642$ Cash and Investments Debt Service and Transfer Requirements $20,000,000 $30,000,000 $40,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 7 1/26/2017 FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 4,555,419$ 4,207,775$ 5,828,818$ 2,268,116$ 38.91%1,620,826$ 4,555,419$ 4,207,775$ 5,828,818$ 2,268,116$ 38.91%1,620,826$ 1,396,177 - - - - - - - - 113 345,724 445,290 - - - 529,747 88,150 544,828 262,930 48.26%259,953 2,271,648$ 533,439$ 544,828$ 262,930$ 48.26%260,066$ 6,827,067$ 4,741,214$ 6,373,646$ 2,531,046$ 39.71%1,880,892$ FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 234,276$ 268,129$ 219,000$ 81,014$ 36.99%63,515$ 25,000 133,790 61,000 - - 5,165,089 5,313,693 5,265,540 3,455,897 65.63%2,345,038 499,631 139,437 - 560 10,871 276 1,291 20,000 404 2.02%43 5,924,272$ 5,856,340$ 5,565,540$ 3,537,875$ 63.57%2,419,467$ 1,402,161 917 - - - - - - - - - - 808,106 - - 1,402,161$ 917$ 808,106$ -$ -$ 7,326,433$ 5,857,257$ 6,373,646$ 3,537,875$ 55.51%2,419,467$ 499,366$ 1,116,043$ 1,006,829$ 538,575$ Fund Balance Appropriated Total Revenues HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 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\December 2016 - Financial Statements.xlsx 8 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 SOLID WASTE FUND PNC BB&T First Bank NCCMT Total December 2016 1,221,468$ 712,874$ 660,335$ 159,310$ 2,753,988$ November 2016 723,455$ 703,192$ 649,795$ 159,310$ 2,235,752$ October 2016 143,512$ 679,050$ 628,517$ 78,246$ 1,529,324$ September 2016 -$ 623,360$ 608,194$ 78,246$ 1,309,800$ 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$ Current Year Outstanding Interest 78,464$ 295,375$ Principal 466,364 2,446,792 Transfers Out - - 544,828$ 2,742,167$ Debt Service and Transfer Requirements Cash and Investments $1,000,000 $2,000,000 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 9 1/26/2017 FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 29,000$ 21,000$ 32,000$ 14,000$ 43.75%14,000$ 123,636 1,243,316 1,093,000 280,919 25.70%739,646 152,636$ 1,264,316$ 1,125,000$ 294,919$ 26.22%753,646$ FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 1,821,371$ 1,711,483$ 975,000$ 493,870$ 50.65%455,830$ 250,795 441,714 150,000 100,025 66.68%106,600$ - - - - 2,072,166$ 2,153,197$ 1,125,000$ 593,895$ 52.79%562,430$ 1,919,530$ 888,881$ 298,976$ (191,216)$ PNC NCCMT Total December 2016 2,687,499$ 1,211,772$ 3,899,271$ November 2016 2,582,294$ 1,211,772$ 3,794,066$ October 2016 2,487,719$ 1,211,772$ 3,699,491$ September 2016 2,533,314$ 1,211,772$ 3,745,086$ 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$ HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 WORKER'S COMPENSATION FUND Cash and Investments Category Fixed Cost Claims Funded Total Expenditures Revenues: Departmental Charge Other revenues Fund Balance Appropriated Total Revenues Revenues over / (under) expenditures $1,000,000 $2,000,000 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 10 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 WORKER'S COMPENSATION FUND 4,690,195$ 34,692 Liability as of end of month 4,730,681$ Liability 75,178 # of Claims this fiscal year 34 Liability as of July 1 Current year claims and changes in estimates Actual claim payments U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 11 1/26/2017 FYE 2015FYE 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$ 67,959$ 38.34%52,918$ 121,440$ 140,835$ 177,232$ 67,959$ 38.34%52,918$ FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 228,950$ 242,612$ 177,232$ 73,080$ 41.23%117,575$ - - - - - - - - - - 228,950$ 242,612$ 177,232$ 73,080$ 41.23%117,575$ 107,510$ 101,777$ 5,121$ 64,657$ PNC NCCMT Total December 2016 641,529$ 29,241$ 670,770$ November 2016 644,850$ 29,241$ 674,091$ October 2016 646,455$ 29,241$ 675,697$ September 2016 647,665$ 29,241$ 676,906$ 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$ Fund Balance Appropriated HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 EMPLOYEE CLINIC FUND Department Employee Clinic Total Expenditures Revenues: Departmental Charge Other revenues Total Revenues Cash and Investments Revenues over / (under) expenditures $500,000 $600,000 $700,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 12 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 EMPLOYEE CLINIC FUND # of Visits December 2016 165 November 2016 141 October 2016 116 September 2016 150 August 2016 145 July 2016 144 June 2016 162 May 2016 171 April 2016 149 March 2016 163 February 2016 159 January 2016 182 December 2015 196 Employee Clinic Utilization 0 311 Health Prevention # Flu shots # Pneumonia shots 0 50 100 150 200 Patient Flow U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 13 1/26/2017 FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 5,205,337$ 6,818,253$ 5,650,000$ 3,307,326$ 58.54%2,970,408$ 655,329 634,709 795,000 352,159 44.30%440,712 1,507 8,355 10,000 2,541 25.41%7,174 5,862,173$ 7,461,317$ 6,455,000$ 3,662,026$ 56.73%3,418,293$ FYE 2015FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 6,687,178$ 7,892,453$ 6,443,000$ 3,608,386$ 56.00%3,231,563$ 10,783 26,178 12,000 15,811 131.76%22,916 6,697,961$ 7,918,631$ 6,455,000$ 3,624,197$ 56.15%3,254,480$ 835,788$ 457,314$ (37,829)$ (163,814)$ PNC NCCMT Total December 2016 2,014,553$ 543,297$ 2,557,850$ November 2016 1,952,986$ 543,297$ 2,496,283$ October 2016 1,869,553$ 543,297$ 2,412,851$ September 2016 1,877,798$ 543,297$ 2,421,096$ 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$ HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 MEDICAL INSURANCE FUND Cash and Investments Category Paid Claims Wellness Total Expenditures Revenues: Medical Premium Equivilents Other revenues Total Revenues Fixed Cost Revenues over / (under) expenditures $1,000,000 $1,500,000 $2,000,000 $2,500,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 14 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 MEDICAL INSURANCE FUND Employees & Pre-65 Retirees Total MembershipNet Paid ClaimsFixed Cost Loss Ratio Premium Equivalent December 2016 843 1,271 562,043.76$ 50,371.79$ 96.89%632,074.10$ November 2016 841 1,265 450,496.19$ 58,245.17$ 80.80%629,611.56$ October 2016 835 1,253 475,315.79$ 93,186.53$ 90.35%629,233.60$ September 2016 830 1,242 949,451.70$ 58,166.03$ 161.13%625,355.69$ August 2016 827 1,238 472,478.84$ 58,462.25$ 85.98%617,534.95$ July 2016 830 1,237 567,120.08$ 117,732.75$ 110.59%619,266.87$ June 2016 826 1,201 749,785.30$ (48,146.18)$ 112.65%622,838.33$ May 2016 821 1,195 644,458.97$ 18,765.56$ 121.42%546,217.69$ April 2016 819 1,190 846,544.07$ 59,316.96$ 166.24%544,921.50$ March 2016 824 1,192 613,689.61$ 55,057.79$ 122.98%543,783.54$ February 2016 829 1,199 476,696.71$ 57,028.00$ 97.08%549,770.71$ January 2016 820 1,191 418,525.31$ 56,097.08$ 86.93%545,957.33$ December 2015 812 1,177 448,829.22$ 52,614.19$ 92.18%544,006.75$ 8271,2197,675,435.55$ 686,897.92$ 109.30%7,650,572.62$ Year to Date (membership = avg) Medical Paid Claims Summary 50%75%100%125%150% 175% Medical Plan Loss Ratio U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 15 1/26/2017 FYE 2015FYE 2016 2016 - 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 306,584$ 295,849$ 500,000$ 187,872$ 37.57%137,443$ 35,323 36,698 45,000 18,135 40.30%18,216 341,907$ 332,547$ 545,000$ 206,007$ 37.80%155,659$ FYE 2015FYE 2016 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date FYE 2016 Activity 544,448$ 369,211$ 545,000$ 226,154$ 41.50%179,409$ - - - - - 544,448$ 369,211$ 545,000$ 226,154$ 41.50%179,409$ 202,541$ 36,664$ 20,147$ 23,750$ PNC NCCMT Total December 2016 290,231$ -$ 290,231$ November 2016 280,718$ -$ 280,718$ October 2016 278,083$ -$ 278,083$ September 2016 283,750$ -$ 283,750$ 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$ HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 DENTAL INSURANCE FUND Cash and Investments Category Paid Claims Fixed Cost Total Expenditures Revenues: Dental Premium Equivilents Other revenues Total Revenues Revenues over / (under) expenditures $225,000 $250,000 $275,000 $300,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 16 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 DENTAL INSURANCE FUND Total Employees Total MembershipNet Paid ClaimsFixed Cost Loss Ratio Premium Equivalent December 2016 849 1,352 30,584.03$ 3,683.91$ 90.36%37,925.31$ November 2016 847 1,350 27,494.20$ 3,749.46$ 82.49%37,877.15$ October 2016 838 1,341 20,172.90$ 3,412.97$ 62.44%37,772.52$ September 2016 812 1,312 38,929.95$ 3,600.88$ 113.34%37,526.11$ August 2016 813 1,323 35,594.70$ 3,570.29$ 104.91%37,330.66$ July 2016 810 1,316 31,416.37$ 4,006.42$ 93.83%37,752.67$ June 2016 671 1,114 28,488.90$ 6,202.76$ 90.84%38,188.97$ May 2016 667 1,110 22,062.20$ 3,084.92$ 84.50%29,760.98$ April 2016 659 1,100 31,526.79$ 3,033.66$ 115.55%29,909.42$ March 2016 660 1,101 29,696.70$ 3,122.20$ 110.76%29,629.84$ February 2016 660 1,101 20,728.10$ 3,075.60$ 76.42%31,147.59$ January 2016 658 1,105 27,163.98$ 3,056.96$ 102.76%29,408.35$ December 2015 649 1,093 20,264.80$ 3,047.64$ 77.38%30,126.24$ 7381,209364,123.62$ 46,647.67$ 92.44%444,355.81$ Dental Paid Claims Summary Year to Date (membership = avg) 50% 75% 100% 125% Dental Plan Loss Ratio U:\My Documents\Monthly Reports\2016 - 2017\December 2016 - Financial Statements.xlsx 17 1/26/2017 FYE 2015FYE 2016 2016 - 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 115,268,881$ 122,184,895$ 55,146,908$ 45.13% 115,268,881$ 122,184,895$ 55,151,764$ 45.14% -$ -$ -$ 4,856$ -$ 22,838,609 26,535,338 12,079,963 45.52% 21,557,719 26,535,338 11,829,040 44.58% -$ (1,280,890)$ -$ (250,923)$ -$ 11,365,474 14,913,823 5,236,197 35.11% 11,365,474 14,913,823 5,236,227 35.11% -$ -$ -$ 30$ -$ 3,165,403 1,020,323 - 2,844,295 1,020,323 213 0.02% -$ (321,108)$ -$ 213$ -$ 10,013,377 11,365,310 4,158,234 36.59% 10,608,154 11,365,310 3,748,765 32.98% -$ 594,777$ -$ (409,469)$ -$ 304,258 330,250 160,552 48.62% 299,648 330,250 102,365 31.00% -$ (4,609)$ -$ (58,187)$ -$ 4,720,189 7,504,811 3,436,964 45.80% 5,253,011 7,504,811 2,351,258 31.33% -$ 532,822$ -$ (1,085,706)$ -$ - 167,676,190 183,854,750 80,218,817 43.63%- - 167,197,181 183,854,750 78,419,632 42.65%- -$ (479,009)$ -$ (1,799,185)$ -$ * Latest available numbers from the Board of Education's web site. State Fund HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 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\December 2016 - Financial Statements.xlsx 18 1/26/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2016 * BOARD OF EDUCATION Capital Outlay Total November 2016 -$ October 2016 -$ September 2016 -$ August 2016 -$ 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 -$ ADM MLD ADM Change MLD Change Month 1 20,483 20,615 Month 1 Revd 20,469 20,573 (14)(42) Month 2 20,563 20,566 94 (7) Month 3 0 0 Month 4 0 0 Month 5 0 0 Month 6 0 0 Month 7 0 0 Month 8 0 0 Month 9 0 0 Final 0 0 Public School Membership Fiscal Year 2016-2017 Initial Allotment 20,850 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\December 2016 - Financial Statements.xlsx 19