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HomeMy WebLinkAboutSeptember 2015 - Financial Statements10/21/2015 FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year $ 164,631 $ 158,070 $ 252,888 $ 75,681 29.93% $ 69,168 250,759 280,372 258,472 94,424 36.53% 115,377 103,351 8,609 69,617 42,594 61.18% 80,319 1 - - 7,638 14,035 254,738 247,154 238,649 67,027 28.09% 79,950 303,532 305,481 442,442 67,383 15.23% 71,926 729,469 833,532 842,115 236,739 28.11% 249,306 77,704 79,320 411,771 17,760 4.31% 21,189 1,569,231 1,588,997 1,695,468 375,917 22.17% 386,236 140,485 153,360 161,852 30,332 18.74% 37,510 438,847 603,102 579,622 115,461 19.92% 132,173 1,004,266 839,486 1,699,404 168,168 9.90% 124,446 194,790 209,741 219,108 35,596 16.25% 40,094 3,400,887 3,736,788 3,581,926 866,626 24.19% 692,572 730,166 695,654 790,642 129,164 16.34% 138,136 1,301,628 1,726,510 1,917,855 591,004 30.82% 570,515 432,327 436,602 615,987 146,126 23.72% 99,951 10,166,283 10,205,366 9,834,404 1,848,486 18.80% 2,264,594 354,232 389,674 480,900 86,843 18.06% 89,149 80,119 - - - - 15,213 1,607 46,161 2,985 6.47% - 66,257 70,126 76,867 13,724 17.85% 16,734 26,536 - - - - 1,219,142 1,389,574 1,646,452 291,769 17.72% 285,391 School Resource Officers - - 691,067 106,289 15.38% - 4,306,490 4,407,161 4,788,898 1,025,263 21.41% 932,551 737,021 765,164 833,812 165,193 19.81% 145,364 32,000 - - - - 3,991,897 4,080,768 4,194,645 802,399 19.13% 909,400 1,083,318 1,144,801 1,151,414 213,065 18.50% 232,681 3,314,704 3,361,704 3,361,704 1,120,568 33.33% 1,120,568 376,744 431,707 493,913 81,174 16.43% 83,593 50,000 47,050 65,000 6,400 9.85% 13,200 - 4,516 8,040 285 3.54%- 124,334 79,180 62,956 15,687 24.92% 14,937 240,521 236,688 - - 60,319 300,204 246,495 285,000 45,799 16.07% 49,062 174,955 208,990 209,736 41,670 19.87% 31,603 124,133 161,801 183,879 34,731 18.89% 32,530 4,000 4,000 4,000 4,000 100.00% 4,000 114,849 112,289 111,511 - 0.00% - 449,748 458,253 575,000 92,289 16.05% 100,482 776,301 1,382,346 611,047 123,461 20.20% 198,760 1,321,571 1,362,552 1,365,164 278,868 20.43% 313,428 1,129 735 300 - 0.00% 121 31,903 57,241 36,298 8,044 22.16% 9,541 351,557 289,118 382,276 34,031 8.90% 59,754 31,419 25,623 12,256 158 1.29% 8,474 2,483 379 600 83 13.83% 55 158,263 44,813 15,114 8,035 53.16% 1,666 59,107 60,321 70,295 15,889 22.60% 15,303 Environmental Protection Forestry Program Economic/Physical Dev. App. Industrial Development JCPC Admin Public Safety Appropriations Emergency Telephone System Radio System Harnett Regional Jetport Planning & Inspections Community Development (BG) Abandoned MFG Home Cooperative Extension CCR&R - Block Grant Soil & Water HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 GENERAL FUND CCR&R - United Way Emergency Medical Service EMS Transport Rescue Districts Animal Services Medical Examiner Parents As Teachers Adolescent Parenting Campbell Deputies Harnett CJPP Sheriff's Department Grants Child Support Enforcement Governor's Highway Safety Communications Jail Emergency Services Emergency Services Grant Facilities Maintenance Register of Deeds Information Technology GIS Sheriff Tax General Services Fleet Maintenance Transportation Transportation - Admin Department Governing Body Administration Legal Services Engineering Human Resources Board of Elections Finance Clerk of Court U:\My Documents\Monthly Reports\2015 - 2016\September 2015 - Financial Statements.xlsx 1 10/21/2015HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 GENERAL FUND FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 45,686 - 49,773 8,620 17.32% 10,998 27,367 50,723 - - - 13,570 - 50,422 529 1.05% 3,337 3,789 14,200 - - - - - 22,950 5,183 22.58% - 283,332 307,602 317,411 59,736 18.82% 55,953 51,769 64,108 62,029 13,678 22.05% 14,907 73,276 77,658 77,258 13,991 18.11% 15,968 326,783 328,753 378,328 67,427 17.82% 84,205 378,087 414,989 433,933 93,990 21.66% 91,194 5,787,018 6,014,268 7,156,180 1,166,969 16.31% 1,294,470 815,679 605,679 605,679 151,420 25.00% 51,420 9,359,396 10,155,398 10,585,495 2,266,884 21.42% 2,211,446 7,829,453 7,905,017 9,254,809 1,941,007 20.97% 1,728,665 172,197 178,634 178,173 36,858 20.69% 42,421 110,369 100,304 120,965 20,032 16.56% 28,566 99,840 90,780 99,000 67,557 68.24% 67,557 928,107 941,972 981,229 195,431 19.92% 230,369 100,000 150,000 150,000 - 0.00% - 363,011 403,871 455,928 129,691 28.45% 103,235 20,523,700 21,523,700 21,267,993 7,089,331 33.33% 5,380,925 - - 255,707 102,185 39.96% - 927,711 928,467 1,002,467 229,367 22.88% 229,367 - - - - - 25,000 25,000 25,000 - 0.00% - 1,903,876 64,701 283,334 43,334 15.29% - 13,902,144 44,265,436 16,033,752 720,169 4.49% 44,030 - - 999,000 - 0.00% - 105,234,405$ 137,544,080$ 116,223,342$ 23,958,217$ 20.61%21,605,196$ FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year 54,120,822$ 53,930,707$ 54,295,343$ 4,840,677$ 8.92%1,114,669$ 3,949,979 5,712,141 5,654,182 1,063,772 18.81%488,741 14,884,497 16,757,810 16,154,459 - 0.00%- 1,037,719 1,053,493 1,200,000 260,761 21.73%58,190 2,763,205 2,515,489 3,718,955 574,746 15.45%664,489 19,304,274 18,884,854 18,726,652 3,279,860 17.51%2,665,444 7,658,151 7,818,258 8,746,150 1,399,745 16.00%820,607 3,451,519 3,737,358 3,420,732 214,785 6.28%264,175 77,898 77,652 78,779 14,886 18.90%8,013 857,548 29,108,938 1,008,803 - 0.00%- 460,947 322,415 55,656 7,501 13.48%- - - 3,163,631 - 0.00%- 108,566,559$ 139,919,115$ 116,223,342$ 11,656,733$ 10.03%6,084,329$ (12,301,484)$ (15,520,867) Rents, Concessions. & Fees Ad Valorem Taxes Cultural & Recreational App. Parks & Recreation Education Special Programs Revenues over/(under) expenditures Other Finance Sources Interfund Transfers Fund Balance Appropriated Total Permits & Fees Intergovernmental Revenue Sales & Services Other Revenues Mental Health Social Services Public Assistance Veteran's Services Family Caregiver Support RSVP Motor Vehicles Sales Tax Other taxes Interfund Transfers Debt Service Contingency Total Revenues: Department 4-H Teen Court & At Risk Child Care Youth Training Race to the Top Adolescent Parenting - BJRH Department on Aging Restitution CAP - Disabled Adults Real and Personal 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\2015 - 2016\September 2015 - Financial Statements.xlsx 2 10/21/2015HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 GENERAL FUND Cash Tax Lockbox MBS NCCMT Total -$ -$ 1,799,750$ 16,262,992$ 18,062,742$ -$ -$ 1,799,750$ 14,138,439$ 15,938,189$ 482,070$ -$ 1,199,750$ 19,037,670$ 20,719,491$ 6,004,643$ -$ 999,750$ 18,681,713$ 25,686,107$ 3,587,900$ -$ 1,149,750$ 22,024,531$ 26,762,181$ 10,758,278$ -$ 1,099,750$ 20,688,202$ 32,546,230$ 19,176,680$ -$ 1,099,750$ 19,219,802$ 39,496,232$ 20,516,681$ 475$ 1,099,750$ 16,737,860$ 38,354,765$ 25,124,005$ 475$ 874,750$ 15,004,637$ 41,003,866$ 2,815,021$ 475$ 624,759$ 32,414,000$ 35,854,255$ 2,599,381$ 475$ 400,000$ 26,992,531$ 29,992,387$ -$ 475$ -$ 24,307,459$ 24,307,934$ -$ 475$ -$ 26,396,094$ 26,396,569$ Current Year Outstanding Interest 4,627,480$ 44,149,422$ Principal 9,760,978 121,114,540 Transfers Out - - 14,388,459$ 165,263,961$ June, 2015 July, 2015 August, 2015 April, 2015 May, 2015 January, 2015 November, 2014 October, 2014 September, 2014 September, 2015 Cash and Investments Estimated Fund Balance March, 2015 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. February, 2015 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. 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. December, 2014 Debt Service and Transfer Requirements U:\My Documents\Monthly Reports\2015 - 2016\September 2015 - Financial Statements.xlsx 3 10/21/2015HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 GENERAL FUND Unassigned Fund Balance at June 30, 2014 18,732,095$ 17.90% Unaudited 06/30/2014 Revenues over/(under) Expenditures 2,375,035$ Year to Date Revenues over/(under) Expenditures (12,301,484) 8,805,646 Remaining Debt Payments for this Year (15,313,583) Outstanding budget amendments - Year to Date Fund Balance Appropriated (3,163,631) (18,477,214) (9,671,568)$ -8.32% Amount by which fund balance percentage will change 1,162,233$ 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. 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\2015 - 2016\September 2015 - Financial Statements.xlsx 4 10/21/2015 FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 19,229,033$ 40,477,963$ 11,750,244$ 908,408$ 7.73%1,779,698$ 3,671,291 3,965,881 4,336,822 913,806 21.07%646,115 1,965,319 1,908,016 2,397,828 347,492 14.49%303,334 1,860,402 1,869,169 2,354,624 378,661 16.08%312,051 3,383,463 3,607,800 4,578,923 783,504 17.11%937,460 2,975,052 3,006,906 3,363,958 506,230 15.05%512,297 33,084,560$ 54,835,735$ 28,782,399$ 3,838,101$ 13.33%4,490,955$ FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year 3,703$ 3,703$ 3,703$ -$ 0.00%-$ 30,275,723 30,134,602 26,984,920 8,204,770 30.41%7,581,031 13,281,536 2,023,404 1,793,776 94,191 5.25%100,463 96 172 - - 14 473,683 13,731,430 - - 1,230,196 150,000 1,452,130 - - - - - - - - 44,184,741$ 47,345,441$ 28,782,399$ 8,298,961$ 28.83%8,911,704$ 4,460,860$ 4,420,749$ Cash Lockbox NCCMT Total 22,373,066$ 3,142,028$ 549,700$ 26,064,794$ 20,802,670$ 3,162,849$ 549,270$ 24,514,789$ 19,413,391$ 3,411,495$ 549,057$ 23,373,942$ 21,051,962$ 2,602,443$ 548,475$ 24,202,879$ 20,248,407$ 2,565,016$ 547,616$ 23,361,038$ 22,900,249$ 2,178,132$ 544,445$ 25,622,825$ 24,744,895$ 1,692,081$ 543,143$ 26,980,119$ 25,190,426$ 1,237,290$ 524,212$ 26,951,928$ 24,654,644$ 878,473$ 520,942$ 26,054,059$ 28,444,625$ 391,704$ 520,942$ 29,357,270$ 29,119,405$ 38,435$ 519,270$ 29,677,110$ 29,394,358$ -$ 517,712$ 29,912,069$ 28,441,620$ -$ 517,378$ 28,958,997$ Current Year Outstanding Interest 2,660,203$ 29,561,667$ Principal 4,621,391$ 80,736,891 Transfers Out -$ - 7,281,594$ 110,298,558$ October, 2014 September, 2014 January, 2015 February, 2015 March, 2015 Revenues over/(under) expenses April, 2015 September, 2015 December, 2014 November, 2014 May, 2015 June, 2015 July, 2015 August, 2015 Rents, Concess. & Feees Other Finance Sources Interfund Transfers Fund Balance Appropriated Total Total Revenues: Intergovernmental Revenue Sales & Services Other Revenues HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 PUBLIC UTILITIES FUND Cash and Investments Debt Service and Transfer Requirements Department Admin/CSR/Meter Services Water Treatment Wastewater Treatment Wastewater Treatment SHWW Distribution Collections U:\My Documents\Monthly Reports\2015 - 2016\September 2015 - Financial Statements.xlsx 5 10/21/2015 FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 5,161,897$ 6,827,067$ 5,943,005$ 898,484$ 15.12%783,246$ 5,161,897$ 6,827,067$ 5,943,005$ 898,484$ 15.12%783,246$ FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year 237,297$ 234,276$ 239,000$ -$ 0.00%-$ - 25,000 130,000 - 0.00%- 5,006,315 5,153,491 5,111,300 595,877 11.66%1,051,342 378,116 2,081 400 341 85.25%175 243 276 - - - 739,763 1,402,161 - - - - - - - - - - 462,305 - 0.00%- 6,361,734$ 6,817,285$ 5,943,005$ 596,218$ 10.03%1,051,517$ (302,266)$ 268,271$ Cash Sun Trust First Bank NCCMT Total 182,041$ 425,002$ 394,917$ 59,824$ 1,061,785$ 372,508$ 425,018$ 395,198$ 59,824$ 1,252,548$ 350,504$ 379,409$ 365,494$ -$ 1,095,407$ 575,612$ 375,758$ 368,150$ -$ 1,319,520$ 954,650$ 359,056$ 333,965$ 443,279$ 2,090,950$ 1,166,505$ 343,248$ 333,965$ 387,764$ 2,231,482$ 1,347,614$ 316,331$ 312,432$ 387,764$ 2,364,141$ 1,654,243$ 296,898$ 294,942$ 415,261$ 2,661,345$ 2,189,209$ 290,527$ 289,211$ 356,254$ 3,125,201$ 1,734,168$ 294,082$ 268,860$ 356,254$ 2,653,365$ 1,239,986$ 267,007$ 268,860$ 356,254$ 2,132,107$ 635,163$ 256,610$ 253,226$ 296,324$ 1,441,322$ 783,054$ 237,379$ 234,622$ 296,324$ 1,551,379$ Current Year Outstanding Interest 127,831$ 335,060$ Principal 510,937 2,700,856 Transfers Out - - 638,767$ 3,035,917$ November, 2014 October, 2014 September, 2014 January, 2015 February, 2015 July, 2015 Revenues over/(under) expenses April, 2015 September, 2015 December, 2014 March, 2015 June, 2015 May, 2015 August, 2015 Rents, Concess. & Feees Other Finance Sources Interfund Transfers Fund Balance Appropriated Total HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 SOLID WASTE FUND Cash and Investments Debt Service and Transfer Requirements Department Solid Waste Total Revenues: Taxes Intergovernmental Revenue Sales & Services Other Revenues U:\My Documents\Monthly Reports\2015 - 2016\September 2015 - Financial Statements.xlsx 6 10/21/2015 FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year -$ 29,000$ 35,000$ 7,000$ 20.00%15,000$ 2,979,815 123,636 1,865,000 439,646 23.57%123,064 2,979,815$ 152,636$ 1,900,000$ 446,646$ 23.51%138,064$ FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year 1,704,822$ 1,821,371$ 1,750,000$ 225,002$ 12.86%217,965$ 280,523 250,795 150,000 75,819 50.55%14,053$ - - - - 1,985,345$ 2,072,166$ 1,900,000$ 300,821$ 15.83%232,018$ (145,825)$ 93,954$ Cash NCCMT Total 1,238,990$ 1,211,772$ 2,450,762$ 1,234,512$ 1,211,772$ 2,446,284$ July, 2015 1,140,351$ 1,211,772$ 2,352,123$ 1,588,872$ 1,234,390$ 2,823,262$ May, 2015 1,273,019$ 562,026$ 1,835,045$ April, 2015 1,248,082$ 562,026$ 1,810,108$ 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$ 2,839,689$ 14,411 2,922,384$ Revenues over/(under) expenses Liability as of July 1 Current year claims and changes in estimates September, 2015 June, 2015 Actual claim payments Liability as of end of month Revenues: Departmental Charge Other revenues Fund Balance Appropriated Total August, 2015 HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 WORKER'S COMPENSATION FUND Cash and Investments Liability 97,106 # of Claims this fiscal year 23 Category Fixed Cost Claims Funded Total U:\My Documents\Monthly Reports\2015 - 2016\September 2015 - Financial Statements.xlsx 7 10/21/2015 FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 83,514$ 121,440$ 254,588$ 22,123$ 8.69%23,621$ 83,514$ 121,440$ 254,588$ 22,123$ 8.69%23,621$ FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year 282,984$ 228,950$ 254,588$ 58,350$ 22.92%55,950$ - - - - - - - - - - 282,984$ 228,950$ 254,588$ 58,350$ 22.92%55,950$ 36,227$ 32,329$ Cash NCCMT Total September, 2015 554,324$ 29,241$ 583,566$ August, 2015 544,121$ 29,241$ 573,362$ July, 2015 533,487$ 29,241$ 562,729$ June, 2015 542,686$ 29,241$ 571,928$ May, 2015 534,685$ 29,241$ 563,926$ April, 2015 529,175$ 29,241$ 558,416$ 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$ Total Revenues over/(under) expenses Cash and Investments Fund Balance Appropriated HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 EMPLOYEE CLINIC FUND Category Employee Clinic Total Revenues: Departmental Charge Other revenues U:\My Documents\Monthly Reports\2015 - 2016\September 2015 - Financial Statements.xlsx 8 10/21/2015 FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year -$ 5,205,337$ 5,500,000$ 1,334,395$ 24.26%765,780$ - 655,329 685,000 168,065 24.54%166,780 - 1,507 15,000 5,311 35.41%- -$ 5,862,173$ 6,200,000$ 1,507,771$ 24.32%932,561$ FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year -$ 6,687,178$ 6,200,000$ 1,609,044$ 25.95%1,546,118$ 588,107 10,783 - 274 10,783 588,107$ 6,697,961$ 6,200,000$ 1,609,318$ 25.96%1,556,900$ 101,547$ 624,340$ Cash NCCMT Total 1,502,651$ 543,297$ 2,045,949$ 1,387,676$ 543,297$ 1,930,973$ 1,204,970$ 543,297$ 1,748,267$ 1,393,258$ 543,297$ 1,936,555$ 1,272,924$ 543,297$ 1,816,222$ 1,300,653$ 543,297$ 1,843,950$ 1,212,904$ 543,297$ 1,756,201$ 1,154,305$ 543,297$ 1,697,602$ 1,085,587$ 543,297$ 1,628,884$ 1,252,111$ 543,297$ 1,795,409$ 1,271,922$ 543,297$ 1,815,219$ 970,266$ 543,297$ 1,513,564$ 1,086,724$ 543,297$ 1,630,021$ Employees & Pre-65 Retirees Total Membership Net Paid Claims Fixed Cost Loss Ratio Premium Equivalent 800 1,162 320,633.21$ 54,321.22$ 69.90%536,400.67$ 802 1,167 383,357.49$ 56,855.83$ 82.22%535,395.42$ 802 1,169 465,117.51$ 55,311.71$ 96.87%537,247.45$ 801 1,166 1,169,108.21$ 166,488.76$ 83.01%1,609,043.54$ December, 2014 May, 2016 July, 2015 August, 2015 September, 2015 October, 2015 November, 2015 December, 2015 January, 2016 February, 2016 March, 2016 April, 2016 HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 MEDICAL INSURANCE FUND Cash and Investments Medical Paid Claims Summary Category Paid Claims Wellness Total Revenues: Medical Premium Equivilents Other revenues Total Revenues over/(under) expenses September, 2015 April, 2015 Fixed Cost March, 2015 November, 2014 October, 2014 January, 2015 February, 2015 September, 2014 June, 2015 May, 2015 Year to Date (membership = avg) August, 2015 July, 2015 June, 2016 U:\My Documents\Monthly Reports\2015 - 2016\September 2015 - Financial Statements.xlsx 9 10/21/2015 FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year -$ 306,584$ 506,000$ 64,631$ 12.77%45,447$ - 35,323 40,000 9,124 22.81%8,873 -$ 341,907$ 546,000$ 73,755$ 13.51%54,320$ FYE 2014 UNAUDITED FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year -$ 544,448$ 546,000$ 89,608$ 16.41%92,688$ - - - - - -$ 544,448$ 546,000$ 89,608$ 16.41%92,688$ 15,853$ 38,368$ Cash NCCMT Total 249,844$ -$ 249,844$ 249,852$ -$ 249,852$ 248,309$ -$ 248,309$ 247,472$ -$ 247,472$ 246,685$ -$ 246,685$ 246,310$ -$ 246,310$ 245,180$ -$ 245,180$ 232,347$ -$ 232,347$ 232,396$ -$ 232,396$ 228,907$ -$ 228,907$ 222,170$ -$ 222,170$ 210,907$ -$ 210,907$ 203,941$ -$ 203,941$ Total Employees Total Membership Net Paid Claims Fixed Cost Loss Ratio Premium Equivalent 399 653 14,975.40$ 6,090.62$ 70.66%29,813.15$ 398 651 31,428.55$ 3,033.66$ 116.21%29,654.93$ 399 650 28,953.57$ 3,033.66$ 106.13%30,140.02$ 399 651 75,357.52$ 12,157.94$ 97.66%89,608.10$ Dental Paid Claims Summary July, 2015 August, 2015 September, 2015 October, 2015 November, 2015 December, 2015 Year to Date (membership = avg) February, 2016 March, 2016 June, 2016 April, 2016 HARNETT COUNTY FINANCIAL SUMMARY REPORT September, 2015 DENTAL INSURANCE FUND Cash and Investments Category Paid Claims Fixed Cost Total Revenues: Dental Premium Equivilents Other revenues Total Revenues over/(under) expenses September, 2015 November, 2014 October, 2014 September, 2014 January, 2016 June, 2015 May, 2015 July, 2015 August, 2015 May, 2016 April, 2015 March, 2015 February, 2015 January, 2015 December, 2014 U:\My Documents\Monthly Reports\2015 - 2016\September 2015 - Financial Statements.xlsx 10