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HomeMy WebLinkAbout042815ssa Agenda PackageHarnett County Board of Commissioners Special Session Tuesday, April28, 2015 9:00am 9:00am 2015/2016 Budget Discussion 11:00 am Finance Officer's Report: -March Financials -EMS Billing discussion 11:15 am Commissioner's Reports 11:30am County Manager's Report: -May 4th Regular Meeting Agenda Review 11:45 am Closed Session 042815ssa HC BOC Page 1 HARNETT COUNTY SALES TAX ANALYSIS BY ARTICLE 1. Current :~:ear activit:~: : Ci t y Ho l d Sc h o o l Ho l d Ge n e r a l Fu n d Bo a r d of Ed u c a t i o n Ha r m l e s s Ha r m l e s s Fiscal Year 2014 Article 39 Ar t i c l e 40 Ar t i c l e 42 Ar t i c l e 40 Ar t i c l e 42 Ar t i c l e 44 Ar t i c l e 46 Ar t i c l e 39 Ar t i c l e 39 Sp e c i a l Di s t r i c t s To t a l Di s t r i b u t i o n July, 2014 $ 363,495.28 $ 38 9 , 7 2 2 . 9 9 $ 12 6 , 8 0 7 . 6 1 $ 13 2 , 8 8 4 . 0 2 $ 26 5 , 7 6 8 . 0 4 $ 10 1 . 4 4 $ 12 4 , 9 0 1 . 7 6 $ (8 1 '1 4 3 . 5 3 ) $ (1 6 1 , 4 3 1 . 3 7 ) $ 74 , 7 0 1 . 1 9 1 ,2 3 5 , 8 0 7 . 4 3 August, 2014 $ 567,559.04 $ 40 1 , 1 5 0 . 1 9 $ 17 8 , 8 9 0 . 6 3 $ 13 5 , 0 7 7 . 7 6 $ 27 0 , 1 5 5 . 5 2 $ 29 4 . 2 9 $ 15 4 , 2 3 5 . 9 8 $ (7 5 , 9 8 8 . 1 2 ) $ (1 1 3 , 6 4 2 . 2 0 ) $ 11 2 , 2 7 8 . 4 6 1 ,6 3 0 , 0 1 1 . 5 4 Seplember, 2014 $ 266,812.79 $ 38 0 , 1 6 0 . 4 0 $ 10 7 , 6 2 9 . 8 8 $ 12 7 , 3 5 0 . 1 5 $ 25 4 , 7 0 0 . 2 9 $ (1 0 , 4 6 3 . 3 4 ) $ 14 5 , 3 0 0 . 8 2 $ (8 0 , 76 0 . 0 7 ) $ (1 7 7 , 7 6 7 . 1 3 ) $ 56 , 8 9 6 . 1 9 1 ,0 6 9 , 8 3 9 . 9 8 October, 2014 $ 542,748.42 $ 39 8 , 1 5 4 . 7 0 $ 16 9 , 3 2 4 . 5 8 $ 13 5 , 9 5 8 . 5 8 $ 27 1 , 9 1 7 . 1 5 $ (1 5 2 . 3 0 ) $ 14 7 , 9 1 9 . 4 5 $ (7 7 , 2 1 6 . 4 0 ) $ (1 2 0 , 1 2 5 . 6 4 ) $ 10 6 , 9 4 3 . 7 7 1, 5 7 5 , 4 7 2 . 3 1 November, 2014 $ 482,726.09 $ 38 8 , 0 7 1 . 7 4 $ 15 8 , 0 5 5 . 7 7 $ 13 0 , 4 1 6 . 2 1 $ 26 0 , 8 3 2 . 4 1 $ 21 5 . 1 2 $ 13 5 , 1 4 7 . 5 1 $ (7 5 , 5 9 1 . 5 7 ) $ (1 2 7 , 0 1 8 . 2 0 ) $ 96 , 8 3 5 . 0 7 1 ,4 4 9 , 6 9 0 . 1 5 December, 2014 $ 634,600.76 $ 46 9 , 9 4 2 . 7 8 $ 19 8 , 6 8 0 . 1 9 $ 16 0 , 3 5 0 . 4 5 $ 32 0 , 7 0 0 . 9 1 $ 13 9 . 7 3 $ 17 3 , 1 3 9 . 7 1 $ (9 1 ,2 6 5 . 9 0 ) $ (1 4 3 , 2 2 3 . 0 8 ) $ 12 5 , 2 3 8 . 5 9 1, 8 4 8 , 3 0 4 . 1 4 January, 2015 $ 499,898.56 $ 36 3 , 4 3 6 . 8 5 $ 16 2 , 9 7 6 . 4 6 $ 11 9 , 7 7 3 . 4 2 $ 23 9 , 5 4 6 . 8 4 $ 20 5 . 7 6 $ 13 1 , 3 6 1 . 5 7 $ (6 7 , 8 0 2 . 1 6 ) $ (1 0 4 , 5 5 9 . 7 2 ) $ 10 0 , 0 8 0 . 3 0 1 ,4 4 4 , 9 1 7 . 8 8 February, 2015 $ $ $ $ $ $ $ $ $ $ March, 2015 $ $ $ $ $ $ $ $ $ $ April, 2015 $ $ $ $ $ $ $ $ $ $ May, 2015 $ $ $ $ $ $ $ $ $ $ June, 2015 $ $ $ $ $ $ $ $ $ $ $ 3,357,840.94 $ 2, 7 9 0 , 6 3 9 . 6 5 $ 1, 1 0 2 , 3 6 5 . 1 2 $ 94 1 , 8 1 0 . 5 9 $ 1, 6 8 3 , 6 2 1 . 1 6 $ (9 , 6 7 9 . 3 0 ) $ 1, 0 1 2 , 0 0 6 . 8 0 $ (5 4 9 , 7 6 7 . 7 5 ) $ (9 4 7 , 7 6 7 . 3 4 ) 2. QQmearil!Qn lQ eriQr ~ar : Ci t y Ho l d Sc h o o l Ho l d Ge n e r a l Fu n d Bo a r d of Ed u c a t i o n Ha r m l e s s Ha r m l e s s Fiscal Year 2014 Article 39 Ar t i c l e 4 0 Ar t i c l e 42 Ar t i c l e 40 Ar t i c l e 42 Ar t i c l e 44 Ar t i c l e 46 Ar t i c l e 39 Ar t l c l e 3 9 Sp e c i a l Di s t r i c t s To t a l Di s t r i b u t i o n July, 2013 $ 486,897.40 $ 34 7 , 8 6 1 . 7 6 $ 14 3 , 0 5 2 . 6 1 $ 13 4 , 4 0 7 . 0 6 $ 26 8 , 8 1 4 . 1 1 $ 27 . 1 3 $ $ (6 9 , 6 1 6 . 2 6 ) $ (1 2 1 ,9 6 1 . 4 8 ) $ 87 , 9 9 2 . 8 1 $ 1, 2 7 7 , 4 7 5 . 1 4 Augusl, 2013 $ 382,993.11 $ 35 2 , 4 0 5 . 5 5 $ 13 1 , 8 0 6 . 2 4 $ 11 9 , 4 3 4 . 3 4 $ 23 8 , 8 6 8 . 6 8 $ 51 . 7 3 $ $ (7 0 , 5 5 7 . 4 9 ) $ (1 3 2 , 2 4 0 . 6 4 ) $ 74 , 3 6 1 . 4 8 $ 1, 0 9 7 , 1 2 3 . 0 0 September, 2013 $ 223,114.15 $ 35 5 , 4 3 2 . 7 0 $ 94 , 3 8 2 . 8 9 $ 12 1 , 1 0 2 . 9 5 $ 24 2 , 2 0 5 . 9 7 $ 1, 9 9 1 . 9 4 $ $ (7 7 , 0 6 0 . 5 1 ) $ (1 7 7 , 7 4 7 . 6 1 ) $ 47 , 0 1 6 . 1 5 $ 83 0 , 4 3 8 . 6 3 October, 2013 $ 473,430.52 $ 30 2 , 2 7 5 . 0 4 $ 14 6 , 6 4 7 . 3 7 $ 10 1 , 8 2 8 . 2 9 $ 20 3 , 6 5 6 . 5 8 $ 12 7 . 8 6 $ $ (5 5 , 2 5 6 . 8 7 ) $ (7 4 , 8 3 0 . 7 9 ) $ 88 , 6 7 9 . 0 0 $ 1, 1 8 6 , 5 5 7 . 0 0 November, 2013 $ 502,615.34 $ 36 5 , 6 5 9 . 4 6 $ 15 8 , 1 9 1 . 8 1 $ 12 5 , 1 6 5 . 7 0 $ 20 3 , 6 5 6 . 5 8 $ 1, 3 3 1 . 4 3 $ $ (7 0 , 3 6 6 . 3 7 ) $ (6 8 , 8 9 8 . 9 8 ) $ 99 , 4 3 8 . 2 7 $ 1 ,3 1 6 , 79 3 . 2 4 December, 2013 $ 452,714.56 $ 40 7 , 0 9 0 . 9 2 $ 14 8 , 5 2 1 . 6 0 $ 14 1 , 2 7 5 . 6 1 $ 28 2 , 5 5 1 . 2 2 $ 44 . 5 0 $ $ (8 3 , 0 7 1 . 5 3 ) $ (1 5 3 , 6 5 3 . 3 7 ) $ 86 , 3 5 8 . 1 7 $ 1, 2 8 1 , 8 3 1 . 6 8 January, 2014 $ 438,216.40 $ 30 6 , 1 2 6 . 9 4 $ 14 3 , 0 8 1 . 1 3 $ 99 , 6 9 9 . 7 8 $ 19 9 , 3 9 9 . 5 7 $ (5 0 . 4 3 ) $ $ (5 6 , 1 3 0 . 0 1 ) $ (8 3 , 2 2 5 . 0 0 ) $ 83 , 7 1 3 . 9 1 $ 1 '1 3 0 , 8 3 2 . 2 9 ; l ., 1 ~ ,,f' I j ' .~ ' ,, 1 1 ;< · , .,l,, .;,I,•J•\ I : ~ l \ "' $ 2,959,981.48 $ 2, 4 3 6 , 8 5 2 . 3 7 $ 96 5 , 6 8 3 . 6 5 $ 84 2 , 9 1 3 . 7 3 $ 1, 6 3 9 , 1 5 2 . 7 1 $ 3, 5 2 4 . 1 6 $ $ (4 6 2 , 0 5 9 . 0 4 ) $ (8 1 2 , 5 5 7 . 8 7 ) $ 56 7 , 5 5 9 . 7 9 $ 8, 1 2 1 , 0 5 0 . 9 8 3. Reconciliation to aeneralledoer : Ac t i v i t y Ov e r / ( U n d e r ) Ov e r / ( U n d e r ) An n u a l i z e d Bu d g e t An n u a l i z e d Balance to HTE Activity Bu d g e t Bu d g e t (7 mo n t h s ) Bu d g e t 110·0000·313.30·01 $ 3,357,840.94 $ 5, 7 2 7 , 3 2 7 $ (2 , 3 6 9 , 4 8 6 . 0 6 ) $ 3, 3 4 0 , 9 4 1 $ 16 , 9 0 0 . 1 9 Ar t i c l e 39 11 0·0000·313.30·02 $ 2,790,639.65 $ 4, 2 5 8 , 0 6 2 $ (1 ,4 6 7 , 4 2 2 . 3 5 ) $ 2, 4 8 3 , 8 7 0 $ 30 6 , 7 7 0 . 1 5 Ar t i c l e 40 Ge n e r a l Fu n d 110·0000·313.30·03 $ 941,810.59 $ 1, 4 6 2 , 0 5 8 $ (5 2 0 , 2 4 7 . 4 1 ) $ 85 2 , 8 6 7 $ 68 , 9 4 3 . 4 2 Ar t i c l e 40 Ed u c a t i o n 110·0000·313.30-04 $ 1,102,365.12 $ 1, 8 0 9 , 1 7 9 $ (7 0 6 , 8 1 3 . 8 8 ) $ 1, 0 5 5 , 3 5 4 $ 47 , 0 1 0 . 7 0 Ar t i c l e 42 Ge n e r a l Fu n d 110·0000·313.30-05 $ 1,883,621.16 $ 2, 9 2 4 , 1 1 8 $ (1 ,0 4 0 , 4 9 6 . 8 4 ) $ 1, 7 0 5 , 7 3 6 $ 1n , 6 8 5 . 6 6 Ar t i c l e 42 Ed u c a t i o n 110·0000·313.30·06 $ (9,679.30) $ $ (9 , 6 7 9 . 3 0 ) $ $ (9 , 6 7 9 . 3 0 ) Ar t i c l e 44 110·0000-313.30·07 $ (549,767.75) $ (8 2 5 , 0 0 0 ) $ 27 5 , 2 3 2 . 2 5 $ (4 8 1 , 2 5 0 ) $ (6 8 , 5 1 7 . 75 ) Ar t i c l e 39 Ci t y Ho l d Ha r m l e s s 11 0·0000·313.30·08 $ (947,767.34) $ (1 ,2 5 0 , 0 0 0 ) $ 30 2 , 2 3 2 . 6 6 $ (7 2 9 , 1 6 7 ) $ (2 1 8 , 6 0 0 . 6 7 ) Ar t i c l e 39 Sc h o o l Ho l d Ha r m l e s s $ 8,569,063.07 $ 14 , 1 0 5 , 7 4 4 $ (5 , 5 3 6 , 6 8 0 . 9 3 ) $ 8, 2 2 8 , 3 5 1 $ 34 0 , 7 1 2 . 4 0 242·0000·313.30·00 $ 672,973.57 $ 1, 0 0 1 , 0 8 3 $ (3 2 8 , 1 09 . 4 3 ) $ 58 3 , 9 6 5 $ 89 , 0 0 8 . 4 9 Sp e c i a l Di s t r i c t s 225-0000·313.30·1 0 $ 1 ,012,006.80 $ 2, 5 0 0 , 0 0 0 $ (1 , 4 8 7 , 9 9 3 . 2 0 ) $ 1, 4 5 8 , 3 3 3 $ (4 4 6 , 3 2 6 . 5 3 ) Ar t i c l e 46 Sa l e s Ta x U:\My Documents\Monthly Reports\2014 • 20 1 5 \ S a l e s Ta x \ S a l e s Ta x 20 1 5 . x l s x 04 2 8 1 5 s s a H C B O C P a g e 2 HARNETI COUNTY FINANCIAL SUMMARY REPORT March,2015 GENERAL FUND FYE 2015 Activity Total 2014-2015 (includes Percent Same Period Department FYE 2013 FYE 2014 Adjusted Budget encumbrances) to Date Last Fiscal Year Governing Body $ 180,854 $ 164,631 $ 221,003 $ 67,110 30.37% $ 66,941 Administration 339,722 250,759 295,629 141,455 47.85% 86,585 Legal Services 122,070 103,351 119,294 11,836 9.92% (12,366) Engineering 1 42,335 (25,062) Human Resources 224,821 254,738 272,012 149,507 54.96% 134,169 Board of Elections 357,108 303,532 358,674 248,800 69.37% 186,587 Finance 961,984 729,469 859,797 469,282 54.58% 395,949 Clerk of Court 98,086 77,704 89,554 62,383 69.66% 63,068 Tax 1,664,758 1,569,231 1,741,896 1,046,614 60.08% 1,097,711 General Services 473,759 140,485 153,902 112,551 73.13% 92,521 Fleet Maintenance 438,847 700,730 431,634 61.60% Transportation 940,206 1,004,266 1,268,801 551,847 43.49% 570,732 Transportation -Admin 188,721 194,790 219,108 145,866 66.57% 134,128 Facilities Maintenance 3,285,478 3,400,887 4,184,554 2,242,883 53.60% 2,072,245 Register of Deeds 761,273 730,166 813,812 509,334 62.59% 514,469 Information Technology 1,256,973 1,301,628 1,794,160 1,259,581 70.20% 918,157 GIS 440,731 432,327 448,798 307,871 68.60% 293,987 Sheriff 9,344,007 10,166,283 10,603,575 7,178,249 67.70% 6,999,462 Campbell Deputies 357,903 354,232 433,165 289,425 66.82% 242,615 Harnett CJPP 53,836 80,119 47,088 Sheriff's Department Grants 38,810 15,213 25,615 1,607 6.27% Child Support Enforcement 67,192 66,257 77,977 51,110 65.54% 44,323 Governor's Highway Safety 112,332 26,536 27,036 Life is Fragile (NCGCC) 29,531 Communications 1,116,529 1,219,142 1,549,815 1,012,597 65.34% 753,235 Jail 4,187,264 4,306,490 4,886,316 3,181,986 65.12% 2,885,318 Emergency Services 712,960 737,021 811,632 522,553 64.38% 494,584 Emergency Services Grant 1,000 32,000 31,550 Emergency Medical Service 4,179,979 3,991,897 4,093,944 2,798,411 68.35% 2,696,515 EMS Transport 960,370 1,083,318 1,163,137 743,135 63.89% 686,374 Rescue Districts 3,225,144 3,314,704 3,361,704 2,801,421 83.33% 2,762,254 Animal Services 381,748 376,744 476,149 287,636 60.41% 242,537 Medical Examiner 40,200 50,000 65,000 31,600 48.62% 28,150 JCPCAdmin 5,000 1,893 37.86% Public Safety Appropriations 126,278 124,334 79,766 60,485 75.83% 96,735 Emergency Telephone System 243,460 240,521 258,736 176,950 68.39% 168,584 Radio System 474,341 300,204 302,100 155,809 51.58% 251,309 Harnett Regional Jetport 179,592 174,955 206,137 128,380 62.28% 144,243 Soil & Water 119,598 124,133 175,754 112,063 63.76% 79,870 Environmental Protection 4,000 4,000 14,000 4,000 28.57% 4,000 Forestry Program 113,334 114,849 114,992 76,455 66.49% 76,053 Economic/Physical Dev. App. 1,509,397 449,748 595,500 291,345 48.92% 290,988 Industrial Development 1,462,725 776,301 884,353 731,495 82.72% 533,977 Planning & Inspections 1,437,604 1,321,571 1,385,295 948,552 68.47% 855,007 Community Development (BG) 1,129 1,300 290 22.31% 1,076 Abandoned MFG Home 31,903 68,733 37,617 54.73% Cooperative Extension 427,644 351,557 426,582 178,372 41.81% 246,565 CCR&R -Block Grant 27,369 31,419 33,673 22,810 67.74% 18,099 CCR&R-United Way 2,483 2,878 340 11.81% 1,086 Parents As Teachers 226,262 158,263 59,500 28,390 47.71% 106,291 Adolescent Parenting 60,003 59,107 60,000 45,182 75.30% 37,576 U:\Mv Documents\Monthly Reports\2014 ~ 2015\March 2015 ·Financial Statements.xlsx 042815ssa HC BOC Page 3 HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2015 GENERAL FUND FYE 2015 Activity Total 2014-2015 (includes Percent Same Period Department FYE 2013 FYE 2014 Adjusted Budget encumbrances) to Date Last Fiscal Year CCR&R -Smart Start 17,922 4-H Teen Court & At Risk 30,804 45,686 49,773 33,006 66.31% 25,519 Child Care Youth Training 27,367 17,897 0.00% 14,362 Race to the Top 13,570 27,775 13,924 50.13% 9,717 Adolescent Parenting 3,789 3,789 Department on Aging 293,761 283,332 314,750 208,418 66.22% 199,088 Family Caregiver Support 38,363 51,769 61,656 45,226 73.35% 39,975 RSVP 72,852 73,276 77,705 56,163 72.28% 50,629 CAP-Disabled Adults 291,181 326,783 331,970 245,805 74.04% 224,699 Nutrition for Elderly 405,545 378,087 432,711 277,830 64.21% 248,011 Health 5,932,196 5,787,018 7,412,987 4,147,998 55.96% 3,770,342 Mental Health 615,679 815,679 605,679 554,259 91.51% 564,259 Social Services 9,418,756 9,359,396 10,381,679 6,897,373 66.44% 6,288,973 Public Assistance 7,944,608 7,829,453 9,721,093 5,744,479 59.09% 5,467,561 Veteran's Services 166,579 172,197 176,245 128,870 73.12% 113,642 Restitution 127,765 110,369 120,868 72,647 60.10% 70,845 Human Services App. 174,635 99,840 99,000 75,298 76.06% 84,358 Library 881,506 928,107 1,082,480 694,669 64.17% 647,078 Cultural & Recreational App. 167,000 100,000 150,000 0.00% 100,000 Parks & Recreation 319,254 363,011 436,981 263,872 60.39% 244,754 Education Board of Education -current 20,288,004 20,523,700 21,523,700 16,142,775 75.00% 15,392,775 Board of Education -capital Central Carolina-current 638,841 927,711 917,467 688,100 75.00% 695,783 Central Carolina-capital 23,973 Central Carolina-works 25,000 25,000 0.00% 25,000 lnterfund Transfers 455,491 1,903,876 43,334 26,667 61.54% 36,667 Debt Service 11,486,712 13,902,144 15,185,209 10,360,061 68.22% 8,856,985 Contingency Total $ 102,308,383 $ 105,234,405 $ 114,960,011 $ 76,378,487 66.44% $ 70,617,132 Total 2014-2015 FYE 201S Percent Same Period Revenues: FYE 2013 FYE 2014 Adjusted Budget Activity to Date Last Fiscal Year Ad Valorem Taxes Real and Personal $ 54,273,480 $ 54,120,822 $ 52,510,671 $ 52,614,663 100.20% $ 52,350,044 Motor Vehicles 3,949,979 5,340,855 3,640,700 68.17% 2,116,127 Sales Tax 14,238,193 14,884,497 14,980,744 9,119,237 60.87% 6,506,373 Other taxes 1,010,549 1,037,719 1,200,000 613,069 51.09% 595,884 Permits & Fees 3,089,188 2,763,205 2,928,667 1,798,994 61.43% 1,918,189 Intergovernmental Revenue 20,204,388 19,304,274 19,960,633 10,469,232 52.45% 9,921,563 Sales & Services 9,422,096 7,658,151 9,694,505 4,718,343 48.67% 4,732,795 Other Revenues 2,902,980 3,451,519 3,801,336 2,278,781 59.95% 1,538,202 Rents, Concessions. & Fees 83,870 77,898 84,251 45,711 54.26% 17,055 Other Finance Sources 960,622 857,548 450,000 3,896 0.87% Jnterfund Transfers 438,263 460,947 492,541 0.00% Fund Balance Appropriated 3,515,808 0.00% Total $ 106,623,629 $ 108,566,559 $ 114,960,011 $ 85,302,626 74.20% $ 79,696,232 Revenues over/(under) expenditures $ 8,924,139 9,079,099 U:\My Oocuments\Monthly Reports\2014-2015\March 2015-Financial Statements.xlsx 042815ssa HC BOC Page 4 March, 2015 February, 2015 January, 2015 December, 2014 November, 2014 October, 2014 September, 2014 August, 2014 July, 2014 June, 2014 May, 2014 April, 2014 March, 2014 HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2015 GENERAL FUND Cash and Investments Cash Tax Lockbox MBS $ 19,176,680 $ $ 1,099,750 $ 20,516,681 $ 475 $ 1,099,750 $ 25,124,005 $ 475 $ 874,750 $ 2,815,021 $ 475 $ 624,759 $ 2,599,381 $ 475 $ 400,000 $ $ 475 $ $ $ 475 $ $ $ 475 $ $ $ 475 $ $ 2,799,637 $ 475 $ $ 5,325,561 $ 27,888 $ $ 12,798,914 $ 27,888 $ $ 14,373,115 $ 27,887 $ Debt Service and Transfer Requirements Interest Principal Transfers Out Current Year $ 5,465,931 9,719,278 43,334 $ 15,228,543 Outstanding $ 58,811,027 143,630,869 $ 202,441,896 Estimated Fund Balance NCCMT $ 19,219,802 $ 16,737,860 $ 15,004,637 $ 32,414,000 $ 24,393,150 $ 24,307,459 $ 26,396,094 $ 19,277,617 $ 20,554,835 $ 21,645,331 $ 20,305,523 $ 20,164,065 $ 18,787,339 Total $ 39,496,232 $ 38,354,765 $ 41,003,866 $ 35,854,255 $ 27,393,006 $ 24,307,934 $ 26,396,569 $ 19,278,091 $ 20,555,310 $ 24,445,443 $ 25,658,972 $ 32,990,868 $ 33,188,341 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- Restricted Fund Balance- Committed 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. The classification includes amount that are restricted to specific purposes externally imposed by creditors or imposed by law. 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. That portion of fund balance that the County intends to use for specific purposes. The County Assigned Fund Balance-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. U:\My Documents\Monthly Reports\2014-2015\March 2015-Financial Statements.xlsx 042815ssa HC BOC Page 5 HARNETI COUNTY FINANCIAL SUMMARY REPORT March,2015 GENERAL FUND Unassigned Fund Balance at June 30, 2014 Year to Date Revenues over/(under) Expenditures Remaining Debt Payments for this Year Outstanding budget amendments Year to Date Fund Balance Appropriated If the County were to stop operations at the end of this month and had no further receivables or payables, then this would be the estimated fund balance amount and its percentage of expenditures. Amount by which fund balance percentage will change $ (4,825,148) (3,515,808) $ $ 18,732,095 8,924,139 27,656,234 (8,340,956) 19,315,278 16.80% 1,149,600 The County Board of Commissioners have approved a fund balance policy which strives to maintain a minimum fund balance of 15%. U:\My Documents\Monthly Reports\2014-2015\March 2015-Financial Statements.xlsx 17.90% 042815ssa HC BOC Page 6 HARNEIT COUNTY FINANCIAL SUMMARY REPORT March, 2015 PUBLIC UTILITIES FUND FYE 2015 Activity Total 2014-2015 (includes Percent Same Period Department FYE 2013 FYE 2014 Adjusted Budget encumbrances) to Date Last Fiscal Year Admin/CSR/Meter Services $ 37,598,026 $ 19,229,033 $ 20,482,723 $ 12,294,336 60.02% $ 4,633,083 Water Treatment 3,571,705 3,671,291 4,397,498 2,532,539 57.59% 2,456,178 Wastewater Treatment 1,790,807 1,965,319 2,349,238 1,355,389 57.69% 1,270,096 Wastewater Treatment SHWW 1,358,206 1,860,402 2,336,717 1,230,269 52.65% 1,230,089 Distribution 3,349,268 3,383,463 4,187,901 2,691,394 64.27% 2,405,411 Collections 3,056,462 2,975,052 3,516,170 2,088,498 59.40% 1,976,570 Total $ 50,724,474 $ 33,084,560 $ 37,270,247 $ 22,192,425 59.54% $ 13,971,427 Total 2014-2015 FYE 2015 Percent Same Period Revenues: FYE 2013 FYE 2014 Adjusted Budget Activity to Date Last Fiscal Year Intergovernmental Revenue $ 3,703 $ 3,703 $ 3,600 $ 3,703 102.86% $ 3,703 Sales & Services 27,670,467 30,275,723 26,921,865 20,697,711 76.88% 20,943,581 Other Revenues 4,934,826 13,281,536 1,788,900 1,189,825 66.51% 668,034 Rents, Concess. & Feees 5,531 96 5,000 14 0.28% Other Finance Sources 20,065,000 473,683 1,440,315 lnterfund Transfers 150,000 652,130 Fund Balance Appropriated 8,550,882 0.00% Total $ 52,679,527 $ 44,184,741 $ 37,270,247 $ 23,983,698 64.35% $ 21,615,318 Revenues over/(under} expenses $ 1,791,273 $ 7,643,891 Cash and Investments Cash Lock box NCCMT Total March, 2015 $ 24,744,895 $ 1,692,081 $ 543,143 $ 26,980,119 February, 2015 $ 25,190,426 $ 1,237,290 $ 524,212 $ 26,951,928 January, 2015 $ 24,654,644 $ 878,473 $ 520,942 $ 26,054,059 December, 2014 $ 28,444,625 $ 391,704 $ 520,942 $ 29,357,270 November, 2014 $ 29,119,405 $ 38,435 $ 519,270 $ 29,677,110 October, 2014 $ 29,394,358 $ $ 517,712 $ 29,912,069 September, 2014 $ 28,441,620 $ $ 517,378 $ 28,958,997 August, 2014 $ 25,475,483 $ $ 516,449 $ 25,991,932 July, 2014 $ 25,392,786 $ $ 515,469 $ 25,908,254 June, 2014 $ 23,566,116 $ $ 512,929 $ 24,079,044 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 Debt Service and Transfer Requirements Current Year Outstanding Interest $ 2,999,352 $ 36,944,577 Principal $ 4,922,410 87,739,896 Transfers Out $ 1,164,682 $ 9,086,444 $ 124,684,473 U:\My Documents\Monthly Reports\2014-2015\March 2015-Financial Statements.xlsx 042815ssa HC BOC Page 7 HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2015 SOliD WASTE FUND FYE 2015 Activity Total 2014-2015 (includes Percent Same Period Department FYE 2013 FYE 2014 Adjusted Budget encumbrances) to Date last Fiscal Year Solid Waste $ 5,073,308 $ 5,161,897 $ 5,604,969 $ 3,435,631 61.30% $ 3,378,859 Total s 5,073,308 $ 5,161,897 $ 5,604,969 $ 3,435,631 61.30% $ 3,378,859 Total 2014-2015 FYE 2015 Percent Same Period Revenues: FYE 2013 FYE 2014 Adjusted Budget Activity to Date Last Fiscal Year Taxes $ 227,228 $ 237,297 $ 259,000 $ 118,937 45.92% $ 131,357 Intergovernmental Revenue 154,500 Sales & Services 4,776,288 5,006,315 5,097,390 4,472,112 87.73% 4,333,593 Other Revenues 638,962 378,116 2,400 37,808 1575.33% 106,305 Rents, Concess. & Feees 430 243 119 48 Other Finance Sources 582,662 739,763 739,763 lnterfund Transfers Fund Balance Appropriated 91,679 0.00% Total s 6,225,570 $ 6,361,734 $ 5,604,969 $ 4,628,976 82.59% $ 5,311,066 Revenues over/(under) expenses $ 1,193,345 $ 1,932,207 Cash and Investments Cash Sun Trust First Bank NCCMT Total March, 2015 $ 1,347,614 $ 316,331 $ 312,432 $ 387,764 $ 2,364,141 February, 2015 $ 1,654,243 $ 296,898 $ 294,942 $ 415,261 $ 2,661,345 January, 2015 $ 2,189,209 $ 290,527 $ 289,211 $ 356,254 $ 3,125,201 December, 2014 $ 1,734,168 $ 294,082 $ 268,860 $ 356,254 $ 2,653,365 November, 2014 $ 1,239,986 $ 267,007 $ 268,860 $ 356,254 $ 2,132,107 October, 2014 $ 635,163 $ 256,610 $ 253,226 $ 296,324 $ 1,441,322 September, 2014 $ 783,054 $ 237,379 $ 234,622 $ 296,324 $ 1,551,379 August, 2014 $ 513,937 $ 202,029 $ 206,671 $ 296,324 $ 1,218,960 July, 2014 $ 481,103 $ 193,679 $ 199,824 $ 242,829 $ 1,117,436 June,2014 $ 709,310 $ 153,450 $ 169,118 $ 242,829 $ 1,274,707 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 Debt Service and Transfer Requirements Current Year Outstanding Interest $ 127,786 $ 796,081 Principal 403,867 3,338,828 Transfers Out $ 531,653 $ 4,134,909 U:\My Oocuments\Monthly Reports\2014-2015\March 2015-Financial Statements.xlsx 042815ssa HC BOC Page 8 HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2015 WORKER'S COMPENSATION FUND FYE 2015 Activity Total 2014-2015 (includes Percent Same Period Category FYE 2013 FYE 2014 Adjusted Budget encumbrances) to Date Last Fiscal Year Claims Funded $ $ $ 1,250,000 $ 402,064 32.17% $ 1,129,945 Fixed Cost 1,000 Total $ $ $ 1,250,000 $ 402,064 32.17% $ 1,130,945 Total 2014-2015 FYE 2015 Percent Same Period Revenues: FYE 2013 FYE 2014 Adjusted Budget Activity to Date Last Fiscal Year Departmental Charge $ $ $ 1,000,000 $ 661,228 66.12% $ 1,278,616 Other revenues 250,000 106,733 42.69% 218,092 Fund Balance Appropriated Total $ $ $ 1,250,000 $ 767,961 61.44% $ 1,496,708 Revenues over/(under) expenses $ 365,897 $ 365,763 Cash and Investments Cash NCCMT Total March, 2015 $ 1,114,579 $ 562,026 $ 1,676,605 February, 2015 $ 710,218 $ 562,026 $ 1,272,244 January, 2015 $ 678,017 $ 562,026 $ 1,240,043 December, 2014 $ 603,529 $ 562,026 $ 1,165,555 November, 2014 $ 740,749 $ 562,026 $ 1,302,775 October, 2014 $ 667,246 $ 562,026 $ 1,229,273 September, 2014 $ 361,074 $ 562,026 $ 923,101 August, 2014 $ 368,074 $ 562,026 $ 930,101 July, 2014 $ 362,656 $ 562,026 $ 924,682 June, 2014 $ 742,259 $ 562,026 $ 1,304,285 May, 2014 $ 899,419 $ $ 899,419 April, 2014 $ 80,633 $ $ 80,633 March, 2014 $ 43,455 $ $ 43,455 Liability Liability as of July 1 $ 3,189,117 Current year claims and #of Claims this 45 changes in estimates 127,767 fiscal year Actual claim payments 45,902 Liability as of end of month $ 3,270,983 V:\My Documents\Monthly Reports\2014-2015\March 2015-financial Statements.xlsx 042815ssa HC BOC Page 9 HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2015 EMPLOYEE CLINIC FUND FYE 2015 Activity Total 2014-2015 {includes Percent Same Period Category FYE 2013 FYE 2014 Adjusted Budget encumbrances} to Date Last Fiscal Year Employee Clinic $ $ $ 265,036 $ 80,841 30.50% $ 25,261 Total $ $ $ 265,036 $ 80,841 30.50% $ 25,261 Total 2014-2015 FYE 2015 Percent Same Period Revenues: FYE 2013 FYE 2014 Adjusted Budget Activity to Date Last Fiscal Year Departmental Charge $ $ $ 265,036 $ 171,025 64.53% $ 198,774 Other revenues Fund Balance Appropriated Total $ $ $ 265,036 $ 171,025 64.53% $ 198,774 Revenues over/(under) expenses $ 90,184 $ 173,513 Cash and Investments Cash NCCMT Total March, 2015 $ 520,088 $ 29,241 $ 549,330 February, 2015 $ 487,335 $ 29,241 $ 516,576 January, 2015 $ 502,826 $ 29,241 $ 532,068 December, 2014 $ 491,748 $ 29,241 $ 520,990 November, 2014 $ 461,196 $ 29,241 $ 490,437 October, 2014 $ 469,068 $ 29,241 $ 498,309 September, 2014 $ 402,040 $ 29,241 $ 431,281 August, 2014 $ 409,914 $ 29,241 $ 439,155 July, 2014 $ 419,756 $ 29,241 $ 448,997 June, 2014 $ 429,904 $ 29,241 $ 459,145 May, 2014 $ 412,513 $ $ 412,513 April, 2014 $ 187,542 $ $ 187,542 March, 2014 $ 194,710 $ $ 194,710 U:\My Oocuments\Monthly Reports\2014-2015\March 2015 -Financial Statements.xlsx 042815ssa HC BOC Page 10 HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2015 MEDICAL INSURANCE FUND FYE 2015 Activity Total 2014-2015 (includes Percent Same Period Category FYE 2013 FYE 2014 Adjusted Budget encumbrances) to Date last Fiscal Year Paid Claims $ $ $ 5,480,000 $ 3,355,622 61.23% $ Fixed Cost 647,000 578,867 89.47% Total $ $ $ 6,127,000 $ 3,934,489 64.22% $ Total 2014-2015 FYE 2015 Percent Same Period Revenues: FYE 2013 FYE 2014 Adjusted Budget Activity to Date last Fiscal Year Medical Premiums $ $ $ 6,127,000 $ 5,091,800 83.10% $ Other revenues 10,783 Total $ $ $ 6,127,000 $ 5,102,583 83.28% Revenues over/(under) expenses $ 1,168,094 $ Cash and Investments Cash NCCMT Total March, 2015 $ 1,212,904 $ 543,297 $ 1,756,201 February, 2015 $ 1,154,305 $ 543,297 $ 1,697,602 January, 2015 $ 1,085,587 $ 543,297 $ 1,628,884 December, 2014 $ 1,252,111 $ 543,297 $ 1,795,409 November, 2014 $ 1,271,922 $ 543,297 $ 1,815,219 October, 2014 $ 970,266 $ 543,297 $ 1,513,564 September, 2014 $ 1,086,724 $ 543,297 $ 1,630,021 August, 2014 $ 1,042,547 $ 543,297 $ 1,585,844 July, 2014 $ 768,924 $ 543,297 $ 1,312,222 June,2014 $ $ $ May, 2014 $ $ $ April, 2014 $ $ $ March, 2014 $ $ $ Medical Paid Claims Summary Total Employees & Pre-65 Total Loss Premium Retirees Membership Net Paid Claims Fixed Cost Ratio Equivalent July, 2014 798 1,118 $ 30,033.77 $ 55,339.95 16.38% $ 521,068.58 August, 2014 790 1,116 $ 388,159.19 $ 54,574.14 85.26% $ 519,292.97 September, 2014 790 1,121 $ 281,141.92 $ 56,866.05 65.44% $ 516,539.09 October, 2014 785 1,119 $ 391,265.25 $ 58,272.04 85.14% $ 528,012.65 November, 2014 800 1,138 $ 622,315.74 $ 55,402.91 127.90% $ 529,863.38 December, 2014 808 1,147 $ 333,043.11 $ 49,708.91 72.04% $ 531,335.01 January, 2015 807 1,151 $ 487,295.69 $ 58,029.65 103.13% $ 528,795.73 February, 2015 806 1,147 $ 338,010.27 $ 54,934.38 74.24% $ 529,264.07 March, 2015 802 1,146 $ 517,513.63 $ 53,289.97 107.67% $ 530,160.13 April, 2015 May, 2015 June,2015 Year to Date (membership= avg) 798 1,134 $ 3,388,778.57 $ 496,418.00 82.06% $ 4,734,331.61 U:\My Documents\Monthly Reports\2014-2015\March 2015-Financial Statements.xlsx 042815ssa HC BOC Page 11 HARNETT COUNTY FINANCIAL SUMMARY REPORT March, 2015 DENTAL INSURANCE FUND FYE 2015 Activity Total 2014-2015 (includes Percent Same Period Category FYE 2013 FYE 2014 Adjusted Budget encumbrances) to Date Last Fiscal Year Paid Claims $ $ $ 340,000 $ 178,057 52.37% $ Fixed Cost 36,000 26,422 73.40% Total $ $ $ 376,000 $ 204,480 54.38% $ Total 2014-2015 FYE 2015 Percent Same Period Revenues: FYE 2013 FYE 2014 Adjusted Budget Activity to Date Last Fiscal Year Dental Premiums $ $ $ 376,000 $ 449,660 119.59% $ Other revenues 166,433 Total $ $ $ 376,000 $ 616,093 163.85% $ Revenues over/(under) expenses $ 411,613 $ Cash and Investments Cash NCCMT Total March, 2015 $ 245,180 $ $ 245,180 February, 2015 $ 232,347 $ $ 232,347 January, 2015 $ 232,396 $ $ 232,396 December, 2014 $ 228,907 $ $ 228,907 November, 2014 $ 222,170 $ $ 222,170 October, 2014 $ 210,907 $ $ 210,907 September, 2014 $ 203,941 $ $ 203,941 August, 2014 $ 204,905 $ $ 204,905 July, 2014 $ 192,296 $ $ 192,296 June,2014 $ $ $ May, 2014 $ $ $ April, 2014 $ $ $ March, 2014 $ $ $ Dental Paid Claims Summary Total Loss Premium Total Employees Membership Net Paid Claims Fixed Cost Ratio Equivalent July, 2014 394 627 $ 8,037.30 $ 2,931.14 35.39% $ 30,995.25 August, 2014 385 630 $ 24,414.70 $ 2,940.46 89.35% $ 30,617.32 September, 2014 385 634 $ 17,291.64 $ 3,001.04 65.30% $ 31,075.28 October, 2014 385 620 $ 21,705.01 $ 2,945.12 76.58% $ 32,188.24 November, 2014 396 629 $ 33,017.53 $ 2,968.42 113.18% $ 31,796.41 December, 2014 402 637 $ 19,850.70 $ 2,665.52 70.58% $ 31,903.44 January, 2015 399 641 $ 22,356.03 $ 3,015.02 79.67% $ 31,846.58 February, 2015 400 638 $ 21,769.70 $ 2,973.08 77.93% $ 31,748.36 March, 2015 399 637 $ 22,820.00 $ 2,931.14 81.07% $ 31,762.95 April, 2015 May, 2015 June, 2015 Year to Date (membership= avg) 394 633 $ 191,262.61 $ 26,370.94 76.65% $ 283,933.83 U:\My Documents\Monthly Reports\2014-2015\March 2015 -Financial Statements.xlsx 042815ssa HC BOC Page 12