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October 2016 - Financial Statements
11/23/2016 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 $ 160,732 52.49% $ 96,553 280,372 294,293 347,271 165,242 47.58% 133,560 8,609 53,919 143,601 68,804 47.91% 59,332 - - - - - 247,154 205,162 246,945 99,184 40.16% 90,442 305,481 381,191 410,912 118,912 28.94% 94,436 833,532 811,001 855,992 315,395 36.85% 324,065 - - 415,000 85,429 20.59% - 79,320 81,438 103,488 35,573 34.37% 23,226 1,588,997 1,709,486 1,705,915 530,149 31.08% 493,088 153,360 158,173 154,225 41,891 27.16% 42,454 603,102 543,249 575,174 176,505 30.69% 154,058 839,486 1,523,150 1,719,386 402,659 23.42% 284,892 209,741 194,529 275,446 49,579 18.00% 46,007 3,736,788 3,667,427 2,893,950 714,523 24.69% 1,131,860 695,654 759,735 785,748 196,678 25.03% 183,387 1,726,510 1,787,734 1,865,057 778,044 41.72% 743,011 436,602 581,109 598,205 193,292 32.31% 204,508 10,205,366 9,677,549 9,780,391 2,705,153 27.66% 2,621,840 389,674 442,623 495,509 131,689 26.58% 124,861 - - - - - 1,607 26,924 19,237 5,921 30.78% 9,228 70,126 66,653 84,599 20,572 24.32% 19,011 - - - - - 1,389,574 1,624,091 1,814,053 497,895 27.45% 413,472 School Resource Officers - 682,489 745,546 200,410 26.88% 161,814 4,407,161 4,551,465 4,946,395 1,391,332 28.13% 1,364,228 765,164 730,739 878,974 257,857 29.34% 210,022 - - 60,000 58,000 96.67% - 4,080,768 4,414,723 6,014,275 1,753,781 29.16% 1,131,757 1,144,801 1,151,492 - 14 309,336 3,361,704 3,361,704 3,361,704 1,120,567 33.33% 1,400,710 431,707 438,575 484,308 135,504 27.98% 113,372 47,050 89,900 85,000 18,050 21.24% 10,000 4,516 6,886 5,040 910 18.06% 954 79,180 71,908 66,756 20,260 30.35% 22,068 236,688 - - - - 246,495 - - - 55,151 208,990 198,422 198,216 53,890 27.19% 44,656 161,801 178,736 190,599 49,592 26.02% 49,485 4,000 4,000 4,000 4,000 100.00% 4,000 112,289 101,648 111,585 - 25,156 458,253 509,983 575,000 91,791 15.96% 129,043 1,382,346 436,558 1,162,566 230,818 19.85% 136,723 1,362,552 1,309,860 1,403,293 403,518 28.76% 391,640 735 192 51,500 17,544 34.07% 2 57,241 32,171 34,606 6,172 17.84% 9,721 289,118 314,013 412,938 92,445 22.39% 53,722 25,623 24,494 30,400 5,827 19.17% 1,459 379 150 1,000 - 83 44,813 49,898 - - 12,052 60,321 76,776 72,470 20,779 28.67% 20,111 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 October, 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\October 2016 - Financial Statements.xlsx 1 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 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 52,273 11,121 21.27% 11,692 50,723 - - - - - 4,034 2,071 400 19.31% 847 14,200 - - - - - 30,035 32,325 5,445 16.84% 6,627 307,602 315,244 318,319 83,177 26.13% 85,716 64,108 61,164 65,925 19,766 29.98% 18,807 77,658 77,511 78,954 20,099 25.46% 21,410 328,753 329,421 353,410 88,885 25.15% 91,651 414,989 432,337 432,445 120,360 27.83% 129,320 6,014,268 6,082,878 7,087,094 1,595,946 22.52% 1,685,968 605,679 605,679 605,679 302,840 50.00% 302,840 10,155,398 10,324,942 12,224,040 3,696,233 30.24% 3,070,132 7,905,017 9,351,002 8,271,854 2,664,799 32.22% 2,700,411 178,634 180,399 186,475 55,142 29.57% 51,985 100,304 103,322 117,367 28,474 24.26% 29,009 90,780 136,805 50,000 12,741 25.48% 67,557 941,972 910,122 995,701 268,785 26.99% 264,695 150,000 153,000 150,000 150,000 100.00% - 403,871 435,005 861,680 304,644 35.35% 153,892 21,523,700 21,267,993 21,420,138 7,140,046 33.33% 7,089,331 - 280,707 - - 111,885 - - 1,252,000 1,055,200 84.28%- 928,467 993,967 1,019,467 339,822 33.33%305,822 - - 30,500 - - - - 798,517 266,172 33.33%- 25,000 - - - - - 70,000 - - - $ 93,213,943 $ 95,752,177 $ 102,898,711 $ 31,656,979 30.77% $ 29,150,153 64,701 2,145,446 1,359,842 - 43,334 44,265,436 52,688,961 16,715,631 1,919,634 11.48% 2,021,307 - - 197,425 - - $ 44,330,137 $ 54,834,407 $ 18,272,898 $ 1,919,634 10.51% $ 2,064,641 137,544,080$ 150,586,584$ 121,171,609$ 33,576,613$ 27.71%31,214,794$ 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\October 2016 - Financial Statements.xlsx 2 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 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$ 12,693,039$ 22.83%7,570,456$ 5,712,141 6,185,750 5,888,405 1,748,185 29.69%1,564,293 16,757,810 17,680,977 19,008,522 1,042,338 5.48%1,422,538 1,053,493 1,169,389 1,250,000 359,030 28.72%326,901 2,515,489 2,965,577 3,365,051 975,577 28.99%437,020 18,884,854 20,274,012 19,019,464 4,109,720 21.61%1,261,450 7,838,973 9,102,250 9,653,887 1,736,310 17.99%863,133 3,741,739 3,394,295 3,766,890 1,109,616 29.46%89,077 69,215 73,655 70,609 23,364 33.09%4,064 110,504,421 115,933,284 117,629,808 23,797,179 20.23%13,538,932 8,437 97,339 30,000 33,761 112.54%123 29,108,938 37,018,000 - - - 322,415 7,501 2,763,510 - 7,501 - - 748,291 - - 29,439,790 37,122,840 3,541,801 33,761 0.95%7,624 139,944,211$ 153,056,124$ 121,171,609$ 23,830,940$ 19.67%13,546,556$ 2,400,131$ 2,469,540$ (9,745,673)$ (17,668,238) 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\October 2016 - Financial Statements.xlsx 3 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 GENERAL FUND PNC Fidelity MBS NCCMT Total 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$ November 2015 -$ -$ 4,715,250$ 24,697,474$ 29,412,724$ October 2015 -$ -$ 3,415,750$ 15,184,900$ 18,600,650$ 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 $45,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 4 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 GENERAL FUND 2012 2013 2014 2015 Non Spendable 748,224$ 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. 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 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%23.65% Fund Balance % U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 5 11/23/2016 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$ 4,309,421$ 106,403$ 2.47%1,390,489$ 3,965,881 4,376,387 5,000,402 1,243,052 24.86%1,298,128 1,908,016 2,048,055 2,711,883 639,118 23.57%471,763 1,869,169 2,088,743 2,720,882 476,728 17.52%511,243 3,607,800 4,119,584 4,564,365 1,128,885 24.73%1,047,283 3,006,906 2,805,819 3,752,961 805,448 21.46%785,220 20,726,888$ 20,039,808$ 23,059,914$ 4,399,634$ 19.08%5,504,126$ 22,607,192 - - - - 6,395,389 9,327,623 - - - 5,106,266 5,230,476 6,717,809 824,802 12.28%297,838 34,108,847$ 14,558,099$ 6,717,809$ 824,802$ 12.28%297,838$ 54,835,735$ 34,597,907$ 29,777,723$ 5,224,436$ 17.54%5,801,964$ 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 9,861,732 33.49%11,526,672 2,023,403 4,130,449 275,000 89,945 32.71%101,630 172 2,105 - 234 - 32,161,880$ 36,699,476$ 29,726,783$ 9,951,911$ 33.48%11,628,302$ 13,731,430 320,484 - - - 1,452,130 450,000 - - - - - 50,940 - - 15,183,560$ 770,484$ 50,940$ -$ -$ 47,345,440$ 37,469,960$ 29,777,723$ 9,951,911$ 33.42%11,628,302$ (7,490,295)$ 2,872,053$ 4,727,475$ 5,826,338$ 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 October, 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\October 2016 - Financial Statements.xlsx 6 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 PUBLIC UTILITIES FUND PNC Lockbox NCCMT Total 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$ 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$ 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 $40,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 7 11/23/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 4,555,419$ 5,170,892$ 5,828,818$ 1,549,637$ 26.59%1,149,841$ 4,555,419$ 5,170,892$ 5,828,818$ 1,549,637$ 26.59%1,149,841$ 1,396,177 - - - - - - - - 113 345,724 445,290 - - - 529,747 540,939 544,828 67,997 12.48%70,039 2,271,648$ 986,228$ 544,828$ 67,997$ 12.48%70,152$ 6,827,067$ 6,157,120$ 6,373,646$ 1,617,634$ 25.38%1,219,993$ 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$ -$ 113$ 25,000 133,790 61,000 - - 5,165,089 5,314,394 5,265,540 1,405,842 26.70%1,057,473 499,631 670,770 - 383 10,139 276 1,291 20,000 353 1.77%- 5,924,272$ 6,388,374$ 5,565,540$ 1,406,578$ 25.27%1,067,725$ 1,402,161 917 - - - - - - - - - - 808,106 - - 1,402,161$ 917$ 808,106$ -$ -$ 7,326,433$ 6,389,291$ 6,373,646$ 1,406,578$ 22.07%1,067,725$ 499,366$ 232,171$ (211,056)$ (152,268)$ Fund Balance Appropriated Total Revenues HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 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\October 2016 - Financial Statements.xlsx 8 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 SOLID WASTE FUND PNC BB&T First Bank NCCMT Total 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$ 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$ 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 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 9 11/23/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 29,000$ 21,000$ 32,000$ 7,000$ 21.88%7,000$ 123,636 3,093,822 1,093,000 280,919 25.70%439,646 152,636$ 3,114,822$ 1,125,000$ 287,919$ 25.59%446,646$ FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 1,821,371$ 1,711,483$ 975,000$ 328,839$ 33.73%301,129$ 250,795 441,714 150,000 58,277 38.85%90,292$ - - - - 2,072,166$ 2,153,197$ 1,125,000$ 387,116$ 34.41%391,421$ 1,919,530$ (961,625)$ 99,197$ (55,225)$ PNC NCCMT Total 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$ November 2015 1,273,094$ 1,211,772$ 2,484,866$ October 2015 1,329,590$ 1,211,772$ 2,541,362$ HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 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 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 10 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 WORKER'S COMPENSATION FUND 4,690,195$ 15,892 Liability as of end of month 4,715,848$ Liability 41,545 # of Claims this fiscal year 19 Liability as of July 1 Current year claims and changes in estimates Actual claim payments U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 11 11/23/2016 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$ 38,552$ 21.75%33,468$ 121,440$ 140,835$ 177,232$ 38,552$ 21.75%33,468$ FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 228,950$ 242,612$ 177,232$ 48,600$ 27.42%77,925$ - - - - - - - - - - 228,950$ 242,612$ 177,232$ 48,600$ 27.42%77,925$ 107,510$ 101,777$ 10,048$ 44,457$ PNC NCCMT Total 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$ November 2015 592,428$ 29,241$ 621,670$ October 2015 582,054$ 29,241$ 611,295$ Fund Balance Appropriated HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 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 $700,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 12 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 EMPLOYEE CLINIC FUND # of Visits October 2016 116 September 2016 150 August 2016 145 July 2016 144 June 2016 162 May 2016 171 April 2016 149 March 2016 163 February 2016 159 January 2016 182 December 2015 196 November 2015 132 October 2015 144 Employee Clinic Utilization 0 228 Health Prevention # Flu shots # Pneumonia shots 0 50 100 150 200 Patient Flow U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 13 11/23/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 5,205,337$ 6,616,284$ 5,650,000$ 2,357,845$ 41.73%1,922,541$ 655,329 634,709 795,000 233,595 29.38%325,317 1,507 8,355 10,000 762 7.62%5,472 5,862,173$ 7,259,348$ 6,455,000$ 2,592,202$ 40.16%2,253,330$ FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 6,687,178$ 6,737,032$ 6,443,000$ 2,406,536$ 37.35%2,142,403$ 10,783 26,178 12,000 2,839 23.66%15,504 6,697,961$ 6,763,210$ 6,455,000$ 2,409,375$ 37.33%2,157,907$ 835,788$ (496,138)$ (182,827)$ (95,423)$ PNC NCCMT Total 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$ November 2015 1,387,910$ 543,297$ 1,931,207$ October 2015 1,290,451$ 543,297$ 1,833,748$ HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 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 $2,500,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 14 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 MEDICAL INSURANCE FUND Employees & Pre-65 Retirees Total MembershipNet Paid ClaimsFixed Cost Loss Ratio Premium Equivalent October 2016 835 1,253 475,315.79$ 93,186.53$ 94.38%602,333.27$ 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$ 86.09%616,736.38$ July 2016 830 1,237 567,120.08$ 117,732.75$ 110.73%618,468.30$ 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$ November 2015 808 1,173 531,699.65$ 59,136.25$ 108.27%545,697.46$ October 2015 808 1,174 650,383.71$ 103,099.20$ 141.27%533,359.40$ 8221,2077,844,978.96$ 740,516.41$ 115.41%7,439,446.35$ 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\October 2016 - Financial Statements.xlsx 15 11/23/2016 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$ 131,651$ 26.33%97,760$ 35,323 36,698 45,000 10,702 23.78%12,158 341,907$ 333,119$ 545,000$ 142,353$ 26.12%109,918$ FYE 2015 Unaudited FYE 2016 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date FYE 2016 Activity 544,448$ 369,211$ 545,000$ 150,352$ 27.59%118,547$ - - - - - 544,448$ 369,211$ 545,000$ 150,352$ 27.59%118,547$ 202,541$ 36,092$ 7,999$ 8,629$ PNC NCCMT Total 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$ November 2015 251,362$ -$ 251,362$ October 2015 242,621$ -$ 242,621$ HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 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 $200,000 $225,000 $250,000 $275,000 $300,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 16 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 DENTAL INSURANCE FUND Total Employees Total MembershipNet Paid ClaimsFixed Cost Loss Ratio Premium Equivalent October 2016 838 1,341 20,172.90$ 3,749.46$ 63.33%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$ November 2015 648 1,090 19,987.80$ 3,010.36$ 74.83%30,735.68$ October 2015 654 1,097 30,171.40$ 3,033.66$ 114.74%28,939.38$ 7081,169356,204.59$ 45,594.81$ 93.83%428,228.41$ Dental Paid Claims Summary Year to Date (membership = avg) 50% 75% 100% 125% Dental Plan Loss Ratio U:\My Documents\Monthly Reports\2016 - 2017\October 2016 - Financial Statements.xlsx 17 11/23/2016 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$ 121,379,023$ 33,453,961$ 27.56% 102,223,378$ 121,379,023$ 33,467,167$ 27.57% -$ 16,295$ -$ 13,206$ -$ 19,279,878 26,535,338 8,123,043 30.61% 21,520,806 26,535,338 8,235,322 31.04% -$ 2,240,928$ -$ 112,279$ -$ 9,658,731 14,351,150 3,214,917 22.40% 9,670,260 14,351,150 3,217,989 22.42% -$ 11,528$ -$ 3,072$ -$ 2,990,946 1,020,323 - 2,681,150 1,020,323 142 0.01% -$ (309,796)$ -$ 142$ -$ 9,324,806 11,365,310 2,249,863 19.80% 9,246,428 11,365,310 1,473,217 12.96% -$ (78,378)$ -$ (776,646)$ -$ 292,697 330,250 110,607 33.49% 284,577 330,250 42,691 12.93% -$ (8,120)$ -$ (67,916)$ -$ 3,813,528 7,323,462 2,833,393 38.69% 4,694,184 7,323,462 1,312,263 17.92% -$ 880,656$ -$ (1,521,130)$ -$ - 147,567,670 182,304,856 49,985,784 27.42%- - 150,320,783 182,304,856 47,748,790 26.19%- -$ 2,753,113$ -$ (2,236,994)$ -$ * Latest available numbers from the Board of Education's web site. State Fund HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 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\October 2016 - Financial Statements.xlsx 18 11/23/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT October, 2016 * BOARD OF EDUCATION Capital Outlay Total 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 -$ October 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\October 2016 - Financial Statements.xlsx 19