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HomeMy WebLinkAboutJune 2014 - Financial Statements HARNETT COUNTY FINANCIAL SUMMARY REPORT June, 2014 GENERAL FUND FYE 2014 Activity (includes 2013 - 2014 2013 - 2014 Original BudgetAdjusted Budgetencumbrances) DepartmentFYE 2012FYE 2013 Governing Body $ 267,435 $ 180,854 $ 180,524 $ 221,024 $ 164,631 Administration 193,643 339,722 288,657 272,657 250,759 Legal Services 66,489 122,070 110,034 112,099 103,351 Engineering - - - 200 1 Human Resources 220,461 224,821 269,691 283,296 254,738 Board of Elections 320,832 357,108 390,189 396,989 303,532 Finance 718,207 961,984 844,315 841,548 729,469 Clerk of Court 74,776 98,086 84,124 84,124 77,704 Tax 1,429,030 1,664,758 1,777,745 1,777,745 1,569,231 General Services 489,471 473,759 443,491 177,281 140,485 Fleet Maintenance - - - 574,328 438,847 Transportation 1,111,563 940,206 1,100,038 1,123,455 1,004,266 Transportation - Admin - 188,721 219,109 219,109 194,790 Facilities Maintenance 2,440,691 3,285,478 3,650,583 3,650,583 3,400,887 Register of Deeds 737,080 761,273 808,328 808,328 730,166 Information Technology 1,083,183 1,256,973 1,312,631 1,347,131 1,301,628 GIS 381,412 440,731 440,076 440,076 432,327 Sheriff 8,610,487 9,344,007 10,555,506 10,734,094 10,166,283 Campbell Deputies 335,926 357,903 471,357 471,357 354,232 Harnett CJPP 67,303 53,836 100,029 118,038 80,119 Sheriff's Department Grants 50,267 38,810 - 16,820 15,213 Child Support Enforcement 59,687 67,192 76,872 76,872 66,257 Governor's Highway Safety 107,362 112,332 - 26,540 26,536 Life is Fragile (NCGCC) - 29,531 - - - Communications 1,053,732 1,116,529 1,335,844 1,310,844 1,219,142 Jail 3,886,465 4,187,264 4,666,795 4,615,746 4,306,490 Emergency Services 681,809 712,960 756,903 815,351 737,021 Emergency Services Grant 35,593 1,000 46,000 37,592 32,000 Emergency Medical Service 3,483,315 4,179,979 4,074,887 4,215,887 3,991,897 EMS Transport 822,529 960,370 1,399,917 1,206,512 1,083,318 Rescue Districts 2,920,650 3,225,144 3,314,704 3,314,704 3,314,704 Animal Services 350,297 381,748 444,687 453,635 376,744 Medical Examiner 48,600 40,200 50,000 50,000 50,000 Public Safety Appropriations 126,472 126,278 64,767 124,773 124,334 Emergency Telephone System 235,087 243,460 280,815 280,815 240,521 Radio System 294,675 474,341 405,500 405,500 300,204 Harnett Regional Jetport 160,068 179,592 173,221 178,921 174,955 Soil & Water 114,166 119,598 127,688 127,688 124,133 Environmental Protection 4,000 4,000 14,000 14,000 4,000 Forestry Program 107,849 113,334 114,849 114,849 114,849 Economic/Physical Dev. App. 1,459,319 1,509,397 470,500 470,500 449,748 Industrial Development 2,214,439 1,462,725 753,609 793,776 776,301 Planning & Inspections 1,358,230 1,437,604 1,394,065 1,375,297 1,321,571 Community Development (BG) - - 2,050 2,050 1,129 Abandoned MFG Home - - - 44,715 31,903 Cooperative Extension 350,461 427,644 416,748 431,302 351,557 CCR&R - Block Grant 27,981 27,369 47,774 33,673 31,419 CCR&R - United Way 797 - 2,800 6,823 2,483 Parents As Teachers 243,193 226,262 258,283 158,837 158,263 Adolescent Parenting 59,819 60,003 59,095 60,000 59,107 \\\\hcfile2\\finusers\\alcoats\\My Documents\\Monthly Reports\\2013 - 2014\\June, 2014 - Financial Statements - Post Audit.xlsx HARNETT COUNTY FINANCIAL SUMMARY REPORT June, 2014 GENERAL FUND FYE 2014 Activity (includes 2013 - 2014 2013 - 2014 Original BudgetAdjusted Budgetencumbrances) DepartmentFYE 2012FYE 2013 CCR&R - Smart Start 22,558 17,922 - - - 4-H Teen Court & At Risk - 30,804 35,935 49,773 45,686 Child Care Youth Training - - - 34,371 27,367 Race to the Top - - - 17,044 13,570 Adolescent Parenting - - - 3,791 3,789 Department on Aging 291,935 293,761 311,543 301,737 283,332 Family Caregiver Support 61,212 38,363 62,446 62,160 51,769 RSVP 72,450 72,852 72,569 78,056 73,276 CAP - Disabled Adults 315,979 291,181 351,417 351,417 326,783 Nutrition for Elderly 404,768 405,545 439,163 438,888 378,087 Health 6,028,627 5,932,196 6,915,997 7,097,090 5,787,018 Mental Health 297,679 615,679 605,679 815,679 815,679 Social Services 8,906,348 9,418,756 10,134,132 10,118,132 9,359,396 Public Assistance 7,803,429 7,944,608 8,617,114 9,216,442 7,829,453 Veteran's Services 165,281 166,579 180,562 180,562 172,197 Restitution 108,790 127,765 113,802 117,043 110,369 Human Services App. 124,819 174,635 129,635 100,280 99,840 Library 934,233 881,506 1,053,285 1,056,285 928,107 Cultural & Recreational App. 150,000 167,000 100,000 100,000 100,000 Parks & Recreation 270,651 319,254 392,427 397,106 363,011 Education Board of Education - current 20,288,004 20,288,004 20,523,700 20,523,700 20,523,700 Board of Education - capital 2,830,946 - - - - Central Carolina - current 656,341 638,841 927,711 927,711 927,711 Central Carolina - capital 25,730 23,973 - - - Central Carolina - works - - - 25,000 25,000 Interfund Transfers 135,817 455,491 36,667 1,903,876 1,903,876 Debt Service 33,377,592 11,486,712 15,434,888 14,110,525 13,902,144 Contingency - - - - - Total$ 122,078,040$ 102,308,383$ 110,237,472$ 112,444,152$ 105,234,405 2013 - 2014 2013 - 2014 FYE 2014 Original BudgetAdjusted BudgetActivity FYE 2012FYE 2013 Taxes$ 67,074,365$ 69,522,222$ 71,091,313$ 72,646,147$ 73,993,017 Permits & Fees 2,709,725 3,089,188 2,631,983 2,874,983 2,763,205 Intergovernmental Revenue 19,719,642 20,204,388 19,547,183 19,884,028 19,304,274 Sales & Services 9,660,129 9,422,096 8,414,478 8,192,428 7,658,151 Other Revenues 1,959,260 2,902,980 2,792,094 3,534,755 3,451,519 Rents, Concessions. & Fees 92,496 83,870 83,731 83,731 77,898 Other Finance Sources 3,092,503 960,622 851,690 830,155 857,548 Interfund Transfers 629,415 438,263 2,425,000 461,897 460,947 Fund Balance Appropriated - - 2,400,000 3,936,028 - Total$ 104,937,535$ 106,623,629$ 110,237,472$ 112,444,152$ 108,566,559 Revenues over/(under) expenditures$ 3,332,154 \\\\hcfile2\\finusers\\alcoats\\My Documents\\Monthly Reports\\2013 - 2014\\June, 2014 - Financial Statements - Post Audit.xlsx HARNETT COUNTY FINANCIAL SUMMARY REPORT June, 2014 GENERAL FUND Cash and Investments CashTax LockboxNCCMTTotal June, 2014$ 726,960 $ 475$ 22,742,234$ 23,469,668 May, 2014$ 5,325,561$ 27,888$ 20,305,523$ 25,658,972 April, 2014$ 12,798,914$ 27,888$ 20,164,065$ 32,990,868 March, 2014$ 14,373,115$ 27,887$ 18,787,339$ 33,188,341 February, 2014$ 16,560,067$ 27,845$ 16,075,525$ 32,663,437 January, 2014$ 17,860,088$ 27,845$ 15,963,619$ 33,851,552 December, 2013$ 10,145,781$ 27,845$ 14,551,933$ 24,725,559 November, 2013$ 16,621,211$ 27,858$ 12,624,371$ 29,273,440 October, 2013$ 6,725,797$ 27,405$ 13,767,699$ 20,520,901 September, 2013$ 4,446,957$ 611$ 13,644,045$ 18,091,613 August, 2013$ 5,727,362$ 611$ 12,480,364$ 18,208,337 July, 2013$ 9,974,228$ 611$ 10,954,310$ 20,929,149 June, 2013$ 14,111,649$ 611$ 7,006,755$ 21,119,015 Debt Service and Transfer Requirements Current YearOutstanding Interest$ 5,802,069$ 65,308,696 Principal 9,819,089 145,351,553 Transfers Out 36,667 - $ 15,657,825$ 210,660,249 Estimated Fund Balance Inthegovernmentalfundfinancialstatements,fundbalanceiscomposedoffiveclassificationsdesignedtodisclosethehierarchyof constraints placed on how fund balance can be spent. They are as follows: Thisclassificationincludesamountsthatcannotbespentbecausetheyareeither(a)notin Non-Spendable Fund Balance - spendable form or (b) legally or contractually required to be maintained intact. Theclassificationincludesamountthatarerestrictedtospecificpurposesexternallyimposedby Restricted Fund Balance - creditors or imposed by law. Thisclassificationrepresentstheportionoffundbalancethatcanonlybeusedforspecificpurposes imposedbymajorityvotebyaquorumoftheCountyCommissioners,thatcanbyadoptionofan Committed Fund Balance - ordinance, commit fund balance. ThatportionoffundbalancethattheCountyintendstouseforspecificpurposes.TheCounty Commissionershavetheauthoritytoassignfundbalances.TheManagerandFinanceOfficer,as Assigned Fund Balance - granted in the budge ordinance, have been granted limited authority to assign fund balance. Thisclassificationrepresentstheportionoffundbalancethathasnotbeenassignedtoanother Unassigned Fund Balance - fund or is not restricted, committed, or assigned to specific purposes within the general fund. \\\\hcfile2\\finusers\\alcoats\\My Documents\\Monthly Reports\\2013 - 2014\\June, 2014 - Financial Statements - Post Audit.xlsx HARNETT COUNTY FINANCIAL SUMMARY REPORT June, 2014 GENERAL FUND Unassigned Fund Balance at June 30, 2013$ 17,959,942 Year to Date Revenues over/(under) Expenditures 3,332,154 21,292,096.00 Remaining Debt Payments for this Year - Outstanding budget amendments - Year to Date Fund Balance Appropriated (3,936,028) (3,936,028) IftheCountywheretostopoperationsattheendofthismonthandhadno $ 17,356,068 furtherreceivablesorpayables,thenthiswouldbetheestimatedfund balance amount and its percentage of expenditures. 15.44% Amount by which fund balance percentage will change$ 1,124,442 The County Board of Commissioners have approved a fund balance policy which strives to maintain a fund balance of 15%. \\\\hcfile2\\finusers\\alcoats\\My Documents\\Monthly Reports\\2013 - 2014\\June, 2014 - Financial Statements - Post Audit.xlsx HARNETT COUNTY FINANCIAL SUMMARY REPORT June, 2014 PUBLIC UTILITIES FYE 2014 Activity 2013 - 2014 Adjusted (includes 2013 - 2014 Original BudgetBudgetencumbrances) FYE 2012FYE 2013 Admin/CSR/Meter Services$ 17,422,983$ 37,598,026$ 12,862,488$ 13,173,566$ 19,229,033 Water Treatment 3,658,297 3,571,705 4,363,981 4,097,218 3,671,291 Wastewater Treatment 1,598,521 1,790,807 2,322,760 2,264,680 1,965,319 Wastewater Treatment SHWW 878,066 1,358,206 2,220,983 2,332,583 1,860,402 Distribution 2,913,944 3,349,268 4,176,329 4,120,429 3,383,463 Collections 2,232,445 3,056,462 2,856,474 3,193,474 2,975,052 Total$ 28,704,256$ 50,724,474$ 28,803,015$ 29,181,950$ 33,084,560 2013 - 2014 Adjusted 2013 - 2014 FYE 2014 Original BudgetBudgetActivity FYE 2012FYE 2013 Intergovernmental Revenue$ 7,406$ 3,703$ 3,600$ 3,600$ 3,703 Sales & Services 27,135,809 27,670,467 26,146,415 26,483,415 30,275,723 Other Revenues 32,027,608 4,934,826 248,000 641,537 13,281,536 Rents, Concess. & Feees 6,146 5,531 5,000 5,000 96 Other Finance Sources 777,437 20,065,000 - - 473,683 Interfund Transfers - - - 152,030 150,000 Fund Balance Appropriated - - 2,400,000 1,896,368 - Total$ 59,954,406$ 52,679,527$ 28,803,015$ 29,181,950$ 44,184,741 Revenues over/(under) expenditures$11,100,181 Cash and Investments CashLockbox *NCCMTTotal June, 2014$ 23,816,652$ -$ 515,270 $ 24,331,922 May, 2014$ 22,909,362$ -$ 511,160 $ 23,420,522 April, 2014$ 24,890,282$ -$ 505,012 $ 25,395,294 March, 2014$ 25,824,291$ -$ 497,945 $ 26,322,236 February, 2014$ 21,864,353$ -$ 458,673 $ 22,323,026 January, 2014$ 21,428,607$ -$ 455,673 $ 21,884,280 December, 2013$ 19,879,494$ -$ 454,890 $ 20,334,384 November, 2013$ 19,734,711$ -$ 453,440 $ 20,188,151 October, 2013$ 17,751,137$ -$ 453,180 $ 18,204,317 September, 2013$ 18,085,580$ -$ 452,951 $ 18,538,531 August, 2013$ 16,432,674$ -$ 448,888 $ 16,881,562 July, 2013$ 14,961,277$ -$ 446,603 $ 15,407,880 June, 2013$ 14,324,616$ -$ 446,603 $ 14,771,219 * The balance in the lockbox account is rolled into the cash account before each month closes. Debt Service and Transfer Requirements Current YearOutstanding Interest$ 4,513,340$ 40,802,024 Principal$ 4,763,045 93,343,703 Transfers Out$ 2,583,435 - $ 11,859,820$ 134,145,727 \\\\hcfile2\\finusers\\alcoats\\My Documents\\Monthly Reports\\2013 - 2014\\June, 2014 - Financial Statements - Post Audit.xlsx HARNETT COUNTY FINANCIAL SUMMARY REPORT June, 2014 SOLID WASTE FYE 2014 Activity 2013 - 2014 Adjusted (includes 2013 - 2014 Original BudgetBudgetencumbrances) FYE 2012FYE 2013 Solid Waste$ 4,245,365 $ 5,073,308$ 5,329,390$ 5,739,491$ 5,161,897 Total$ 4,245,365 $ 5,073,308$ 5,329,390$ 5,739,491$ 5,161,897 2013 - 2014 Adjusted 2013 - 2014 FYE 2014 Original BudgetBudgetActivity Revenues:FYE 2012FYE 2013 Taxes$ 236,713$ 227,228$ 259,000 $ 259,000$ 237,297 Sales & Services 3,956,796 4,776,288 5,067,990 5,320,990 5,006,315 Other Revenues 10,451 638,962 2,400 2,400 378,116 Rents, Concess. & Feees 506 430 - - 243 Other Finance Sources - 582,662 - 157,101 739,763 Interfund Transfers 8,360 - - - - Fund Balance Appropriated - - - - - Total$ 4,212,826 $ 6,225,570$ 5,329,390$ 5,739,491$ 6,361,734 Revenues over/(under) expenditures$ 1,199,837 Cash and Investments CashSun TrustFirst BankNCCMTTotal June, 2014$ 701,048$ 185,691$ 191,797 $ 215,332$ 1,293,867 May, 2014$ 1,018,519 $ 153,450$ 169,118 $ 242,829$ 1,583,916 April, 2014$ 517,264$ 144,082$ 159,723 $ 190,383$ 1,011,453 March, 2014$ 659,891$ 122,417$ 153,463 $ 190,282$ 1,126,053 February, 2014$ 929,101$ 98,860$ 110,949 $ 190,282$ 1,329,192 January, 2014$ 1,206,501 $ 94,942$ 110,849 $ 127,968$ 1,540,260 December, 2013$ 462,549$ 77,362$ 102,262 $ 127,968$ 770,141 November, 2013$ 463,532$ 70,276$ 88,219$ 127,968$ 749,995 October, 2013$ 598,623$ 62,630$ 80,153$ 58,925 $ 800,331 September, 2013$ (389,231) $ 37,986$ 53,459$ 58,925 $ (238,861) August, 2013$ (436,599) $ 23,987$ 34,636$ 58,925 $ (319,051) July, 2013$ (229,256) $ 11,068$ 26,666$ -$ (191,522) June, 2013$ 156,608$ 1,106$ 17,254$ -$ 174,968 Debt Service and Transfer Requirements Current YearOutstanding Interest$ 135,825$ 923,608 Principal 339,834 3,569,540 Transfers Out 200,000 - $ 675,659$ 4,493,148 \\\\hcfile2\\finusers\\alcoats\\My Documents\\Monthly Reports\\2013 - 2014\\June, 2014 - Financial Statements - Post Audit.xlsx