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November 2016 - Financial Statements
12/21/2016 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 $ 213,995 69.89% $ 115,862 280,372 294,293 347,271 229,579 66.11% 180,673 8,609 53,919 143,601 88,878 61.89% 83,889 - - - - - 247,154 205,162 246,945 122,270 49.51% 117,855 305,481 381,191 410,912 245,412 59.72% 125,848 833,532 811,001 855,992 450,027 52.57% 421,549 - - 415,000 112,996 27.23% - 79,320 81,438 103,488 41,485 40.09% 34,182 1,588,997 1,709,486 1,705,915 698,071 40.92% 647,169 153,360 158,173 154,225 58,897 38.19% 56,628 603,102 543,249 575,174 261,925 45.54% 212,139 839,486 1,523,150 1,722,386 539,201 31.31% 374,808 209,741 194,529 275,446 68,218 24.77% 59,217 3,736,788 3,667,427 2,953,950 906,184 30.68% 1,351,166 695,654 759,735 785,748 276,545 35.20% 307,793 1,726,510 1,787,734 1,865,057 955,653 51.24% 884,370 436,602 581,109 598,205 270,042 45.14% 255,795 10,205,366 9,677,549 9,834,891 3,692,794 37.55% 3,391,622 389,674 442,623 495,509 187,044 37.75% 161,447 - - - - - 1,607 26,924 19,237 5,921 30.78% 19,059 70,126 66,653 84,599 28,658 33.88% 25,464 - - - - - 1,389,574 1,624,091 1,814,053 654,940 36.10% 527,657 School Resource Officers - 682,489 745,546 275,267 36.92% 224,191 4,407,161 4,551,465 4,946,395 1,857,225 37.55% 1,715,357 765,164 730,739 878,974 340,155 38.70% 263,861 - - 60,000 58,000 96.67% - 4,080,768 4,414,723 6,014,275 2,384,570 39.65% 1,472,916 1,144,801 1,151,492 - 14 406,988 3,361,704 3,361,704 3,361,704 1,400,707 41.67% 1,680,853 431,707 438,575 484,308 181,341 37.44% 146,698 47,050 89,900 85,000 22,650 26.65% 13,100 4,516 6,886 5,040 2,547 50.54% 1,670 79,180 71,908 67,431 36,127 53.58% 27,297 236,688 - - - - 246,495 - - - 63,324 208,990 198,422 198,216 67,155 33.88% 70,901 161,801 178,736 190,599 78,928 41.41% 65,953 4,000 4,000 4,000 4,000 100.00% 4,000 112,289 101,648 111,585 - 32,316 458,253 509,983 575,000 134,066 23.32% 170,795 1,382,346 436,558 1,162,566 270,752 23.29% 154,224 1,362,552 1,309,860 1,403,293 558,099 39.77% 509,613 735 192 51,500 17,765 34.50% 2 57,241 32,171 34,606 8,434 24.37% 13,914 289,118 314,013 412,938 122,638 29.70% 82,056 25,623 24,494 30,400 8,191 26.94% 3,120 379 150 1,000 - 83 44,813 49,898 - - 16,069 60,321 76,776 70,921 27,991 39.47% 25,827 Human Resources Facilities Maintenance Register of Deeds Information Technology GIS Sheriff Campbell Deputies Environmental Protection Forestry Program Economic/Physical Dev. App. Industrial Development JCPC Admin Public Safety Appropriations Emergency Telephone System Radio System Harnett Regional Jetport 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 HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 GENERAL FUND CCR&R - United Way Emergency Medical Service Insurance - Retirees Clerk of Court Board of Elections Finance 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 Tax EMS Transport Rescue Districts Harnett CJPP U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 1 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 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 16,969 32.46% 14,869 50,723 - - - - - 4,034 2,071 400 19.31% 1,191 14,200 - - - - - 30,035 32,325 6,825 21.11% 9,389 307,602 315,244 318,319 115,037 36.14% 114,824 64,108 61,164 65,925 26,669 40.45% 23,707 77,658 77,511 78,954 29,947 37.93% 27,601 328,753 329,421 353,410 126,491 35.79% 122,801 414,989 432,337 433,445 147,775 34.09% 165,769 6,014,268 6,082,878 7,087,881 2,165,834 30.56% 2,270,467 605,679 605,679 605,679 302,840 50.00% 302,840 10,155,398 10,324,942 12,224,040 4,889,464 40.00% 3,968,595 7,905,017 9,351,002 8,271,854 3,474,453 42.00% 3,436,968 178,634 180,399 186,475 78,475 42.08% 71,634 100,304 103,322 117,367 39,449 33.61% 38,655 90,780 136,805 50,000 20,482 40.96% 75,298 941,972 910,122 995,701 360,488 36.20% 337,211 150,000 153,000 185,000 150,000 81.08% - 403,871 435,005 861,680 365,177 42.38% 179,266 21,523,700 21,267,993 21,420,138 8,925,058 41.67% 8,861,664 - 280,707 - - 111,885 - - 1,252,000 1,055,200 84.28%- 928,467 993,967 1,019,467 424,778 41.67%458,734 - - 30,500 - - - - 798,517 332,715 41.67%- 25,000 - - - - - 70,000 - - - $ 93,213,943 $ 95,752,177 $ 103,052,124 $ 41,019,883 39.80% $ 37,112,688 64,701 2,145,446 1,359,842 - 43,334 44,265,436 52,688,961 16,715,631 9,868,473 59.04% 16,088,184 - - 197,425 - - $ 44,330,137 $ 54,834,407 $ 18,272,898 $ 9,868,473 54.01% $ 16,131,518 137,544,080$ 150,586,584$ 121,325,022$ 50,888,356$ 41.94%53,244,206$ Board of Education - teachers Central Carolina - DOT Central Carolina - health sciences Cultural & Recreational App. Parks & Recreation Education Special Programs Subtotal - Operating Expenditures Subtotal Other Financing Uses: Department Mental Health Social Services Public Assistance Veteran's Services Family Caregiver Support RSVP Interfund Transfers Debt Service Contingency Total Expenditures 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 U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 2 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 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$ 29,829,059$ 53.64%29,163,650$ 5,712,141 6,185,750 5,888,405 2,220,077 37.70%2,090,890 16,757,810 17,680,977 19,008,522 2,359,422 12.41%2,482,047 1,053,493 1,169,389 1,250,000 445,391 35.63%397,884 2,515,489 2,965,577 3,365,051 1,229,013 36.52%935,958 18,884,854 20,274,012 19,018,702 5,640,125 29.66%5,589,876 7,838,973 9,102,250 9,653,887 2,755,348 28.54%2,628,492 3,741,739 3,394,295 3,767,890 1,164,234 30.90%449,145 69,215 73,655 70,609 28,732 40.69%24,469 110,504,421 115,933,284 117,630,046 45,671,401 38.83%43,762,411 8,437 97,339 30,000 58,106 193.69%4,828 29,108,938 37,018,000 - - 5,938,000 322,415 7,501 2,818,010 - 7,501 - - 846,966 - - 29,439,790 37,122,840 3,694,976 58,106 1.57%5,950,329 139,944,211$ 153,056,124$ 121,325,022$ 45,729,507$ 37.69%49,712,740$ 2,400,131$ 2,469,540$ (5,158,849)$ (3,531,466) Investment Earnings Subtotal - Operating Revenues Subtotal Other Financing Sources: Revenues over / (under) expenditures Other Financing Sources Interfund Transfers Fund Balance Appropriated Total Revenues Permits & Fees Intergovernmental Revenue Sales & Services Other Revenues Rents, Concessions & Fees Ad Valorem Taxes Motor Vehicles Sales Tax Other taxes Revenues: Real and Personal U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 3 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 GENERAL FUND PNC Fidelity MBS NCCMT Total 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$ November 2015 -$ -$ 4,715,250$ 24,697,474$ 29,412,724$ 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$ Debt Service and Transfer Requirements Cash and Investments $15,000,000 $25,000,000 $35,000,000 $45,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 4 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 GENERAL FUND 2012 2013 2014 2015 Non Spendable 748,224$ 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% 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. 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 - Estimated 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\November 2016 - Financial Statements.xlsx 5 12/21/2016 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$ (214,877)$ 1,480,227$ 3,965,881 4,376,387 5,000,402 1,642,520 32.85%1,576,039 1,908,016 2,048,055 2,711,883 863,687 31.85%619,110 1,869,169 2,088,743 2,720,882 673,866 24.77%678,371 3,607,800 4,119,584 4,564,365 1,610,430 35.28%1,242,979 3,006,906 2,805,819 3,752,961 1,201,707 32.02%995,684 20,726,888$ 20,039,808$ 23,059,914$ 5,777,333$ 25.05%6,592,410$ 22,607,192 - - - - 6,395,389 9,327,623 - - - 5,106,266 5,230,476 6,717,809 1,508,390 22.45%1,280,945 34,108,847$ 14,558,099$ 6,717,809$ 1,508,390$ 22.45%1,280,945$ 54,835,735$ 34,597,907$ 29,777,723$ 7,285,723$ 24.47%7,873,355$ 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 12,749,658 43.30%14,314,730 2,023,403 4,130,449 275,000 119,798 43.56%475,089 172 2,105 - 678 - 32,161,880$ 36,699,476$ 29,726,783$ 12,870,134$ 43.29%14,789,819$ 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$ 12,870,134$ 43.22%14,789,819$ (7,490,295)$ 2,872,053$ 5,584,411$ 6,916,464$ Sales & Services Other Revenues Subtotal - Operating Expenditures Interfund Transfers Depreciation HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 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 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 U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 6 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 PUBLIC UTILITIES FUND PNC Lockbox NCCMT Total 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$ November 2015 24,058,100$ 3,267,333$ 552,071$ 27,877,505$ 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 $40,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 7 12/21/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 4,555,419$ 5,170,892$ 5,828,818$ 1,914,522$ 32.85%1,906,398$ 4,555,419$ 5,170,892$ 5,828,818$ 1,914,522$ 32.85%1,906,398$ 1,396,177 - - - - - - - - 113 345,724 445,290 - - - 529,747 540,939 544,828 249,883 45.86%16,906 2,271,648$ 986,228$ 544,828$ 249,883$ 45.86%17,019$ 6,827,067$ 6,157,120$ 6,373,646$ 2,164,405$ 33.96%1,923,417$ 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$ 81,014$ 36.99%63,515$ 25,000 133,790 61,000 - - 5,165,089 5,314,394 5,265,540 2,585,851 49.11%2,345,038 499,631 670,770 - 413 10,871 276 1,291 20,000 404 2.02%43 5,924,272$ 6,388,374$ 5,565,540$ 2,667,682$ 47.93%2,419,467$ 1,402,161 917 - - - - - - - - - - 808,106 - - 1,402,161$ 917$ 808,106$ -$ -$ 7,326,433$ 6,389,291$ 6,373,646$ 2,667,682$ 41.85%2,419,467$ 499,366$ 232,171$ 503,277$ 496,050$ Rents, Concess. & Feees Other Finance Sources Subtotal - Operating Revenues Revenues: Taxes Intergovernmental Revenue Sales & Services Other Revenues Depreciation HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 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 Fund Balance Appropriated Total Revenues U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 8 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 SOLID WASTE FUND PNC BB&T First Bank NCCMT Total 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$ November 2015 795,755$ 469,359$ 439,402$ 123,226$ 1,827,742$ Current Year Outstanding Interest 74,246$ 299,593$ Principal 314,023 2,599,133 Transfers Out - - 388,269$ 2,898,726$ Cash and Investments Debt Service and Transfer Requirements $1,000,000 $2,000,000 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 9 12/21/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 29,000$ 21,000$ 32,000$ 7,000$ 21.88%7,000$ 123,636 3,093,822 1,093,000 280,919 25.70%589,646 152,636$ 3,114,822$ 1,125,000$ 287,919$ 25.59%596,646$ 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$ 411,779$ 42.23%378,325$ 250,795 441,714 150,000 69,911 46.61%106,600$ - - - - 2,072,166$ 2,153,197$ 1,125,000$ 481,690$ 42.82%484,925$ 1,919,530$ (961,625)$ 193,771$ (111,721)$ PNC NCCMT Total 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$ November 2015 1,273,094$ 1,211,772$ 2,484,866$ HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 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 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 10 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 WORKER'S COMPENSATION FUND 4,690,195$ 18,305 Liability as of end of month 4,737,782$ Liability 65,892 # of Claims this fiscal year 26 Liability as of July 1 Current year claims and changes in estimates Actual claim payments U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 11 12/21/2016 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$ 52,384$ 29.56%44,238$ 121,440$ 140,835$ 177,232$ 52,384$ 29.56%44,238$ 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$ 60,825$ 34.32%97,675$ - - - - - - - - - - 228,950$ 242,612$ 177,232$ 60,825$ 34.32%97,675$ 107,510$ 101,777$ 8,441$ 53,437$ PNC NCCMT Total 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$ November 2015 592,428$ 29,241$ 621,670$ Total Revenues Cash and Investments Revenues over / (under) expenditures Fund Balance Appropriated HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 EMPLOYEE CLINIC FUND Department Employee Clinic Total Expenditures Revenues: Departmental Charge Other revenues $500,000 $600,000 $700,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 12 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 EMPLOYEE CLINIC FUND # of Visits November 2016 141 October 2016 116 September 2016 150 August 2016 145 July 2016 144 June 2016 162 May 2016 171 April 2016 149 March 2016 163 February 2016 159 January 2016 182 December 2015 196 November 2015 132 Employee Clinic Utilization 0 311 Health Prevention # Flu shots # Pneumonia shots 0 50 100 150 200 Patient Flow U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 13 12/21/2016 FYE 2015 Unaudited FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 5,205,337$ 6,616,284$ 5,650,000$ 2,824,949$ 50.00%2,319,785$ 655,329 634,709 795,000 294,457 37.04%381,478 1,507 8,355 10,000 2,382 23.82%7,174 5,862,173$ 7,259,348$ 6,455,000$ 3,121,788$ 48.36%2,708,437$ 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$ 3,007,241$ 46.67%2,688,100$ 10,783 26,178 12,000 15,151 126.26%22,372 6,697,961$ 6,763,210$ 6,455,000$ 3,022,392$ 46.82%2,710,472$ 835,788$ (496,138)$ (99,396)$ 2,035$ PNC NCCMT Total 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$ November 2015 1,387,910$ 543,297$ 1,931,207$ HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 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 $2,500,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 14 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 MEDICAL INSURANCE FUND Employees & Pre-65 Retirees Total MembershipNet Paid ClaimsFixed Cost Loss Ratio Premium Equivalent November 2016 841 1,265 450,496.19$ 58,245.17$ 84.69%600,704.99$ 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$ 8251,2157,645,091.44$ 695,662.38$ 111.11%7,506,791.94$ Medical Paid Claims Summary Year to Date (membership = avg) 50%75%100%125%150% 175% Medical Plan Loss Ratio U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 15 12/21/2016 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$ 163,144$ 32.63%116,744$ 35,323 36,698 45,000 14,451 32.11%15,168 341,907$ 333,119$ 545,000$ 177,595$ 32.59%131,912$ 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$ 188,229$ 34.54%149,283$ - - - - - 544,448$ 369,211$ 545,000$ 188,229$ 34.54%149,283$ 202,541$ 36,092$ 10,634$ 17,371$ PNC NCCMT Total 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$ November 2015 251,362$ -$ 251,362$ HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 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 $300,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 16 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 DENTAL INSURANCE FUND Total Employees Total MembershipNet Paid ClaimsFixed Cost Loss Ratio Premium Equivalent November 2016 847 1,350 27,494.20$ 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$ November 2015 648 1,090 19,987.80$ 3,010.36$ 74.83%30,735.68$ 7221,189353,527.39$ 45,974.12$ 91.38%437,166.18$ Dental Paid Claims Summary Year to Date (membership = avg) 50% 75% 100% 125% Dental Plan Loss Ratio U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 17 12/21/2016 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$ 122,184,895$ 44,601,764$ 36.50% 102,223,378$ 122,184,895$ 33,467,167$ 27.39% -$ 16,295$ -$ (11,134,597)$ -$ 19,279,878 26,535,338 10,657,759 40.16% 21,520,806 26,535,338 10,032,703 37.81% -$ 2,240,928$ -$ (625,056)$ -$ 9,658,731 14,353,150 4,117,142 28.68% 9,670,260 14,353,150 3,217,989 22.42% -$ 11,528$ -$ (899,153)$ -$ 2,990,946 1,020,323 - 2,681,150 1,020,323 142 0.01% -$ (309,796)$ -$ 142$ -$ 9,324,806 11,365,310 3,091,283 27.20% 9,246,428 11,365,310 2,750,157 24.20% -$ (78,378)$ -$ (341,126)$ -$ 292,697 330,250 137,048 41.50% 284,577 330,250 66,429 20.11% -$ (8,120)$ -$ (70,619)$ -$ 3,813,528 7,504,811 3,185,832 42.45% 4,694,184 7,504,811 1,436,017 19.13% -$ 880,656$ -$ (1,749,815)$ -$ - 147,567,670 183,294,077 65,790,828 35.89%- - 150,320,783 183,294,077 50,970,603 27.81%- -$ 2,753,113$ -$ (14,820,225)$ -$ * Latest available numbers from the Board of Education's web site. 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 Expenditures Revenues Local Current Expense Fund Expenditures Revenues Federal Grant Fund Expenditures Revenues State Fund HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 2016 * BOARD OF EDUCATION Fund Group: U:\My Documents\Monthly Reports\2016 - 2017\November 2016 - Financial Statements.xlsx 18 12/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT November, 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 0 0 Month 2 0 0 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 0 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\November 2016 - Financial Statements.xlsx 19