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April 2017 - Financial Statements
6/5/2017 FYE 2015 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 $ 319,472 104.33% $ 252,795 280,372 294,293 371,071 463,711 124.97% 397,880 8,609 53,919 146,001 197,797 135.48% 162,732 - - - - - 247,154 205,162 250,545 277,428 110.73% 239,008 305,481 381,191 415,712 352,984 84.91% 298,600 833,532 811,001 872,792 900,391 103.16% 870,242 - - 415,000 261,739 63.07% - 79,320 81,438 103,488 80,903 78.18% 71,673 1,588,997 1,709,486 1,730,410 1,313,554 75.91% 1,234,330 153,360 158,173 156,625 117,817 75.22% 118,123 603,102 543,249 608,174 453,149 74.51% 418,056 839,486 1,523,150 1,747,373 1,169,278 66.92% 1,051,646 209,741 194,529 279,019 165,519 59.32% 115,646 3,736,788 3,667,427 2,968,350 1,762,983 59.39% 2,734,930 695,654 759,735 796,548 625,382 78.51% 582,580 1,726,510 1,787,734 1,891,352 1,799,919 95.17% 1,599,486 436,602 581,109 607,805 532,347 87.59% 506,937 10,205,366 9,677,549 10,026,907 7,557,903 75.38% 7,411,661 389,674 442,623 501,509 364,649 72.71% 349,116 - - - - - 1,607 26,924 19,237 7,461 38.78% 23,765 70,126 66,653 85,799 56,528 65.88% 52,599 - - - - - 1,389,574 1,624,091 1,839,853 1,322,533 71.88% 1,308,896 School Resource Officers - 682,489 758,746 579,107 76.32% 535,105 4,407,161 4,551,465 5,006,995 3,650,647 72.91% 3,441,870 765,164 730,739 893,475 646,326 72.34% 529,294 - - 60,000 58,000 96.67% - 4,080,768 4,414,723 6,360,364 4,920,553 77.36% 3,263,207 1,144,801 1,151,492 - 14 918,369 3,361,704 3,361,704 3,361,704 3,081,558 91.67% 3,081,563 431,707 438,575 500,908 346,705 69.22% 321,310 47,050 89,900 85,000 47,600 56.00% 56,000 4,516 6,886 5,040 4,244 84.21% 4,910 79,180 71,908 81,835 61,437 75.07% 58,442 236,688 - - - - 246,495 - - - 131,414 208,990 198,422 225,676 133,382 59.10% 133,649 161,801 178,736 194,199 148,396 76.41% 136,729 4,000 4,000 4,000 4,000 100.00% 4,000 112,289 101,648 111,585 68,005 60.94% 80,444 458,253 509,983 575,000 414,589 72.10% 365,849 1,382,346 436,558 1,199,766 564,713 47.07% 399,034 1,362,552 1,309,860 1,424,893 1,114,386 78.21% 1,036,631 735 192 51,500 18,983 36.86% 52 57,241 32,171 34,606 17,112 49.45% 27,506 289,118 314,013 412,938 292,392 70.81% 225,564 25,623 24,494 30,400 18,523 60.93% 14,878 Human Resources Facilities Maintenance Register of Deeds Information Technology GIS Sheriff Campbell Deputies Legal Services Engineering JCPC Admin Public Safety Appropriations Emergency Telephone System Radio System Harnett Regional Jetport Environmental Protection Forestry Program Economic/Physical Dev. App. Industrial Development Development Services Community Development (BG) Abandoned MFG Home Cooperative Extension CCR&R - Block Grant HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 GENERAL FUND Emergency Medical Service Insurance - Retirees Clerk of Court Board of Elections Finance Medical Examiner Tax Department Governing Body Administration General Services Fleet Maintenance Emergency Services Grant Animal Services Soil & Water EMS Transport Rescue Districts Transportation Transportation - Admin Sheriff's Department Grants Child Support Enforcement Governor's Highway Safety Communications Jail Emergency Services Harnett CJPP U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 1 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 GENERAL FUND FYE 2015 FYE 2016 FYE 2016 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 379 150 1,000 - 104 44,813 59,354 - - 37,846 60,321 76,776 70,921 59,671 84.14% 60,474 - 72,035 57,705 33,937 58.81% 33,472 50,723 - - - - - 4,034 2,071 657 31.72% 3,492 14,200 - - - - - 30,035 42,025 15,325 36.47% 16,370 307,602 315,244 318,319 237,882 74.73% 239,841 64,108 61,164 70,369 52,766 74.98% 48,055 77,658 77,511 81,354 61,937 76.13% 60,100 328,753 329,421 358,210 253,349 70.73% 253,997 414,989 432,337 436,245 298,571 68.44% 335,767 6,014,268 6,082,878 7,312,835 4,353,971 59.54% 4,762,204 605,679 605,679 605,679 605,679 100.00% 605,679 10,155,398 10,324,942 12,477,480 9,232,737 74.00% 8,167,955 7,905,017 9,351,002 9,718,837 7,448,126 76.64% 7,422,377 178,634 180,399 219,074 160,834 73.42% 143,422 100,304 103,322 108,325 79,121 73.04% 80,462 90,780 136,805 50,000 20,482 40.96% 129,039 941,972 910,122 1,059,501 718,244 67.79% 699,137 150,000 153,000 185,000 185,000 100.00% 3,000 403,871 435,005 869,480 635,739 73.12% 334,910 - - - 30,221 - 21,523,700 21,267,993 21,420,138 17,850,115 83.33% 17,723,328 - 280,707 - - 192,260 - 993,967 1,252,000 1,055,200 84.28%- 928,467 - 1,019,467 849,556 83.33%824,056 - - 30,500 - - - - 798,517 665,431 83.33%- 25,000 - - - - - 70,000 - - - $ 93,213,943 $ 95,761,633 $ 106,083,454 $ 81,198,670 76.54% $ 76,743,868 64,701 2,145,446 1,454,409 161,234 11.09% 43,334 44,265,436 52,688,961 16,715,631 14,741,190 88.19% 19,399,388 - - 66,225 - - $ 44,330,137 $ 54,834,407 $ 18,236,265 $ 14,902,424 81.72% $ 19,442,722 137,544,080$ 150,596,040$ 124,319,719$ 96,101,094$ 77.30% 96,186,590$ Board of Education - add teach Board of Education - teachers Central Carolina - health sciences Cultural & Recreational App. Parks & Recreation Education Special Programs Subtotal - Operating Expenditures Subtotal Other Financing Uses: Department Central Carolina - DOT Social Services Public Assistance Veteran's Services Family Caregiver Support RSVP Interfund Transfers Debt Service Contingency Total Expenditures 4-H Teen Court & At Risk Adolescent Parenting Parents As Teachers CCR&R - United Way 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 U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 2 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 GENERAL FUND FYE 2015 FYE 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$ 52,361,026$ 94.16%53,650,121$ 5,712,141 6,190,412 5,888,405 4,870,144 82.71%3,910,377 16,757,810 19,279,813 19,008,522 12,454,639 65.52%9,483,048 1,053,493 1,220,493 1,250,000 866,169 69.29%832,195 2,515,489 2,965,577 3,374,901 2,369,245 70.20%2,360,072 18,884,854 20,274,012 20,625,874 13,487,671 65.39%12,866,654 7,838,973 9,204,896 9,698,955 8,461,267 87.24%7,458,817 3,741,739 3,343,042 3,816,763 2,145,749 56.22%2,063,917 69,215 73,655 70,609 56,464 79.97%62,787 110,504,421 117,634,617 119,341,009 97,072,374 81.34% 92,687,988 8,437 97,339 30,000 169,007 563.36%13,033 29,108,938 37,018,000 - - 5,938,000 322,415 7,501 2,818,010 - 7,501 - - 2,130,700 - - 29,439,790 37,122,840 4,978,710 169,007 3.39% 5,958,534 139,944,211$ 154,757,457$ 124,319,719$ 97,241,381$ 78.22% 98,646,522$ 2,400,131$ 4,161,417$ 1,140,287$ 2,459,932 Investment Earnings 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 Subtotal - Operating Revenues Subtotal Other Financing Sources: Motor Vehicles Sales Tax Other taxes Revenues: Real and Personal U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 3 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 GENERAL FUND PNC Fidelity MBS NCCMT Total April 2017 -$ 102,890$ 12,883,875$ 29,247,908$ 42,234,673$ March 2017 9,318,753$ 50,000$ 10,900,020$ 28,346,806$ 48,615,578$ February 2017 10,966,173$ 50,000$ 10,900,020$ 23,550,367$ 45,466,559$ January 2017 16,539,974$ 50,000$ 10,900,020$ 21,778,696$ 49,268,690$ 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$ 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 $45,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 4 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 GENERAL FUND 2012 2013 2014 2015 Non Spendable 748,224$ 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%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. 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. Estimated 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\April 2017 - Financial Statements 5 6/5/2017 FYE 2015 FYE 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$ 4,419,171$ 2,951,981$ 66.80%2,718,980$ 3,965,881 4,376,387 5,013,602.00 3,299,704 65.82%3,196,257 1,908,016 2,005,668 2,740,083.00 1,587,748 57.95%1,314,412 1,869,169 1,993,304 2,711,682.00 1,621,594 59.80%1,484,754 3,607,800 3,634,241 4,593,165.00 2,911,107 63.38%2,945,643 3,006,906 2,742,752 4,032,961.00 2,568,788 63.69%2,007,148 20,726,888$ 18,204,964$ 23,510,664$ 14,940,922$ 63.55% 13,667,194$ 22,607,192 - - - - 6,395,389 9,327,622 - - - 5,106,266 1,070,704 6,717,809 3,415,146 50.84%3,364,021 34,108,847$ 10,398,325$ 6,717,809$ 3,415,146$ 50.84% 3,364,021$ 54,835,735$ 28,603,289$ 30,228,473$ 18,356,068$ 60.72% 17,031,215$ FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 3,703$ 3,703$ 3,703$ 3,703$ 100.00%3,703$ 30,134,602 32,563,219 29,448,080 26,952,947 91.53%25,168,312 2,023,403 3,704,119 275,000 612,504 222.73%1,062,249 172 2,105 - 3,627 - 32,161,880$ 36,273,146$ 29,726,783$ 27,572,781$ 92.75% 26,234,264$ 13,731,430 320,484 - - - 1,452,130 450,000 - - - - - 501,690 - - 15,183,560$ 770,484$ 501,690$ -$ -$ 47,345,440$ 37,043,630$ 30,228,473$ 27,572,781$ 91.21% 26,234,264$ (7,490,295)$ 8,440,341$ 9,216,713$ 9,203,049$ Sales & Services Other Revenues Subtotal - Operating Expenditures Interfund Transfers Depreciation HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 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\April 2017 - Financial Statements 6 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 PUBLIC UTILITIES FUND PNC Lockbox Money Mkt NCCMT Total April 2017 32,934,935$ 4,914,027$ 5,001,575$ 614,100$ 43,464,638$ March 2017 31,893,934$ 9,713,915$ -$ 599,368$ 42,207,217$ February 2017 35,929,010$ 4,553,808$ -$ 588,943$ 41,071,761$ January 2017 34,586,445$ 4,491,557$ -$ 588,277$ 39,666,278$ 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$ Current Year Outstanding Interest 1,385,263$ 27,935,291$ Principal 2,903,937$ 74,815,351 Transfers Out 2,428,609$ - 6,717,809$ 102,750,642$ Cash and Investments Debt Service and Transfer Requirements $20,000,000 $30,000,000 $40,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 7 6/5/2017 FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 4,555,419$ 4,207,775$ 5,848,618$ 4,074,850$ 69.67%3,795,286$ 4,555,419$ 4,207,775$ 5,848,618$ 4,074,850$ 69.67% 3,795,286$ 1,396,177 - - - - - - - - - 345,724 445,290 - - - 529,747 88,150 544,828 518,732 95.21%493,992 2,271,648$ 533,439$ 544,828$ 518,732$ 95.21% 493,992$ 6,827,067$ 4,741,214$ 6,393,446$ 4,593,582$ 71.85% 4,289,278$ FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date Same Period Last Fiscal Year 234,276$ 268,129$ 219,000$ 157,071$ 71.72%125,820$ 25,000 133,790 61,000 - - 5,165,089 5,313,693 5,265,540 4,941,289 93.84%4,766,721 499,631 139,437 - 17,765 136,633 276 1,291 20,000 839 4.20%17,766 5,924,272$ 5,856,340$ 5,565,540$ 5,116,964$ 91.94% 5,046,940$ 1,402,161 917 - - - - - - - - - - 827,906 - - 1,402,161$ 917$ 827,906$ -$ -$ 7,326,433$ 5,857,257$ 6,393,446$ 5,116,964$ 80.03% 5,046,940$ 499,366$ 1,116,043$ 523,382$ 757,662$ Rents, Concess. & Feees Other Finance Sources Subtotal - Operating Revenues Revenues: Taxes Intergovernmental Revenue Sales & Services Other Revenues Depreciation HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 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\April 2017 - Financial Statements 8 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 SOLID WASTE FUND PNC BB&T First Bank NCCMT Total April 2017 252,605$ 813,116$ 768,637$ 235,646$ 2,070,004$ March 2017 697,465$ 796,560$ 738,482$ 316,381$ 2,548,889$ February 2017 1,010,246$ 774,615$ 715,054$ 316,381$ 2,816,296$ January 2017 933,046$ 733,821$ 679,357$ 240,324$ 2,586,547$ 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$ Current Year Outstanding Interest 78,464$ 295,375$ Principal 466,364 2,446,792 Transfers Out - - 544,828$ 2,742,167$ Cash and Investments Debt Service and Transfer Requirements $1,000,000 $2,000,000 $3,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 9 6/5/2017 FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 29,000$ 21,000$ 32,000$ 21,000$ 65.63%21,000$ 123,636 1,243,316 1,093,000 3,010,116 275.40%1,039,646 152,636$ 1,264,316$ 1,125,000$ 3,031,116$ 269.43%1,060,646$ FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 1,821,371$ 1,711,483$ 975,000$ 739,164$ 75.81%775,737$ 250,795 441,714 150,000 168,951 112.63%259,423$ - - - - 2,072,166$ 2,153,197$ 1,125,000$ 908,115$ 80.72%1,035,160$ 1,919,530$ 888,881$ (2,123,001)$ (25,486)$ PNC NCCMT Total April 2017 265,521$ 1,211,772$ 1,477,293$ March 2017 2,833,889$ 1,211,772$ 4,045,661$ February 2017 2,717,622$ 1,211,772$ 3,929,394$ January 2017 2,768,040$ 1,211,772$ 3,979,812$ 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$ HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 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 $2,000,000 $3,000,000 $4,000,000 $5,000,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 10 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 WORKER'S COMPENSATION FUND 4,690,195$ 70,050 Liability as of end of month 4,803,409$ Liability 183,264 # of Claims this fiscal year 63 Liability as of July 1 Current year claims and changes in estimates Actual claim payments U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 11 6/5/2017 FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 121,440$ 140,835$ 178,432$ 116,652$ 65.38%100,247$ 121,440$ 140,835$ 178,432$ 116,652$ 65.38%100,247$ FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 228,950$ 242,612$ 177,232$ 122,670$ 69.21%197,800$ - - - - - - - 1,200 - - 228,950$ 242,612$ 178,432$ 122,670$ 68.75%197,800$ 107,510$ 101,777$ 6,018$ 97,553$ PNC NCCMT Total April 2017 645,207$ 29,241$ 674,448$ March 2017 642,930$ 29,241$ 672,171$ February 2017 644,551$ 29,241$ 673,792$ January 2017 641,202$ 29,241$ 670,443$ 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$ Total Revenues Cash and Investments Revenues over / (under) expenditures Fund Balance Appropriated HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 EMPLOYEE CLINIC FUND Department Employee Clinic Total Expenditures Revenues: Departmental Charge Other revenues $600,000 $625,000 $650,000 $675,000 $700,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 12 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 EMPLOYEE CLINIC FUND # of Visits April 2017 109 March 2017 201 February 2017 198 January 2017 177 December 2016 165 November 2016 141 October 2016 116 September 2016 150 August 2016 145 July 2016 144 June 2016 162 May 2016 171 April 2016 149 Employee Clinic Utilization 0 311 Health Prevention # Flu shots # Pneumonia shots 050100150200250 Patient Flow U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 13 6/5/2017 FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 5,205,337$ 6,818,253$ 5,650,000$ 5,483,053$ 97.05%5,241,279$ 655,329 634,709 795,000 581,431 73.14%621,281 1,507 8,355 10,000 2,541 25.41%7,174 5,862,173$ 7,461,317$ 6,455,000$ 6,067,025$ 93.99%5,869,734$ FYE 2015 FYE 2016 FYE 2017 Adjusted Budget FYE 2017 Activity Total Percent to Date FYE 2016 Activity 6,687,178$ 7,892,453$ 6,443,000$ 6,030,795$ 93.60%5,415,996$ 10,783 26,178 12,000 17,811 148.43%24,994 6,697,961$ 7,918,631$ 6,455,000$ 6,048,606$ 93.70%5,440,990$ 835,788$ 457,314$ (18,419)$ (428,744)$ PNC NCCMT Total April 2017 2,033,963$ 543,297$ 2,577,260$ March 2017 1,870,174$ 543,297$ 2,413,471$ February 2017 2,024,627$ 543,297$ 2,567,925$ January 2017 2,084,544$ 543,297$ 2,627,841$ 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$ HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 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 $1,250,000 $1,750,000 $2,250,000 $2,750,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 14 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 MEDICAL INSURANCE FUND Employees & Pre-65 Retirees Total Membership Net Paid Claims Fixed Cost Loss Ratio Premium Equivalent April 2017 850 1,288 426,323.43$ 60,687.61$ 74.69%652,008.78$ March 2017 847 1,280 700,824.81$ 62,056.67$ 120.25%634,433.13$ February 2017 838 1,270 697,396.28$ 38,867.77$ 116.07%634,310.54$ January 2017 843 1,275 451,584.71$ 46,679.99$ 79.47%626,993.27$ 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$ 834 1,240 9,084,210.25$ 786,478.69$ 108.37% 9,108,354.26$ 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\April 2017 - Financial Statements 15 6/5/2017 FYE 2015 FYE 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$ 304,027$ 60.81%244,376$ 35,323 36,698 45,000 29,379 65.29%30,504 341,907$ 332,547$ 545,000$ 333,406$ 61.18%274,880$ FYE 2015 FYE 2016 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date FYE 2016 Activity 544,448$ 369,211$ 545,000$ 376,596$ 69.10%300,511$ - - - - - 544,448$ 369,211$ 545,000$ 376,596$ 69.10%300,511$ 202,541$ 36,664$ 43,190$ 25,631$ PNC NCCMT Total April 2017 313,273$ -$ 313,273$ March 2017 294,393$ -$ 294,393$ February 2017 296,096$ -$ 296,096$ January 2017 290,366$ -$ 290,366$ 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$ HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 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 $325,000 Cash Flow U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 16 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT April, 2017 DENTAL INSURANCE FUND Total Employees Total Membership Net Paid Claims Fixed Cost Loss Ratio Premium Equivalent April 2017 877 1,401 30,843.30$ 3,797.53$ 84.96%40,772.75$ March 2017 866 1,382 37,039.68$ 3,810.64$ 117.25%34,840.92$ February 2017 853 1,366 29,052.10$ 3,731.98$ 89.50%36,632.24$ January 2017 852 1,363 24,691.39$ 3,701.39$ 74.34%38,194.96$ 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$ 782 1,269 438,321.31$ 55,584.61$ 92.27% 535,262.09$ Dental Paid Claims Summary Year to Date (membership = avg) 50% 75% 100% 125% Dental Plan Loss Ratio U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 17 6/5/2017 FYE 2015 FYE 2016 2016 - 2017 Adjusted Budget FYE 2017 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 115,268,881$ 122,261,573$ 65,261,228$ 53.38%82,103,070$ 115,268,881$ 122,261,573$ 65,270,223$ 53.39%72,891,417$ -$ -$ -$ 8,995$ (9,211,654)$ 22,838,609 26,535,338 13,823,732 52.10%15,677,137$ 21,557,719 26,535,338 13,699,041 51.63%16,144,991$ -$ (1,280,890)$ -$ (124,691)$ 467,854$ 11,365,474 14,918,045 6,315,553 42.33%7,948,850$ 11,365,474 14,918,045 6,318,832 42.36%7,091,298$ -$ -$ -$ 3,279$ (857,552)$ 3,165,403 1,020,323 - 296,835$ 2,844,295 1,020,323 213 0.02%25,364$ -$ (321,108)$ -$ 213$ (271,471)$ 10,013,377 11,365,310 4,875,932 42.90%7,271,716$ 10,608,154 11,365,310 4,508,843 39.67%7,132,398$ -$ 594,777$ -$ (367,089)$ (139,318)$ 304,258 330,250 179,630 54.39%253,558$ 299,648 330,250 185,659 56.22%266,485$ -$ (4,609)$ -$ 6,029$ 12,927$ 4,720,189 8,123,541 3,735,967 45.99%2,844,952$ 5,253,011 8,123,541 3,510,029 43.21%3,554,161$ -$ 532,822$ -$ (225,938)$ 709,209$ - 167,676,190 184,554,380 94,192,042 51.04%116,396,117 - 167,197,181 184,554,380 93,492,840 50.66%107,106,113 -$ (479,009)$ -$ (699,202)$ (9,290,004)$ * 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 March, 2017 BOARD OF EDUCATION Fund Group: U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 18 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2017 BOARD OF EDUCATION 2012 2013 2014 2015 Non Spendable 1,431,174$ 1,417,080$ 2,130,098$ 1,849,351$ 1,796,064$ Restricted 49,951$ 2,813$ 67,971$ 21,420$ 25,507$ Committed -$ -$ -$ -$ -$ Assigned 1,384,125$ 4,004,023$ 3,508,927$ 5,466,811$ 3,845,000$ Unassigned 10,426,143$ 5,426,606$ 3,000,000$ 2,889,118$ 3,274,629$ Total General Fund 13,291,393$ 10,850,522$ 8,706,996$ 10,226,700$ 8,941,200$ General Fund Expenditures 17,301,200$ 20,262,634$ 22,848,788$ 20,369,083$ 23,089,579$ 60.26%26.78%13.13%14.18%14.18% Estimated Fund Balance 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. 2016 Unassigned Fund Balance as a % of Expenditures 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. Assigned Fund Balance - 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 - 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. 1.00% 11.00% 21.00% 2012 2013 2014 2015 2016 60.26% 26.78% 13.13%14.18%14.18% Fund Balance % U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 19 6/5/2017HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2017 BOARD OF EDUCATION 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 20,538 20,554 (25)(12) Month 4 20,443 20,480 (95)(74) Month 5 20,340 20,310 (103)(170) Month 6 20,280 20,325 (60)15 Month 7 0 0 Month 8 0 0 Month 9 0 0 Final 0 0 Public School Membership Fiscal Year 2016-2017 Initial Allotment20,850 19,500 20,000 20,500 21,000 Harnett County School Membership ADM MLD U:\My Documents\Monthly Reports\2016 - 2017\April 2017 - Financial Statements 20