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HomeMy WebLinkAboutDecember 2015 - Financial Statements1/21/2016 FYE 2014 FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year $ 164,631 $ 158,070 $ 277,153 $ 142,087 51.27% $ 149,295 250,759 280,372 263,472 225,927 85.75% 228,262 103,351 8,609 69,617 99,188 142.48% 148,233 1 - - - 28,076 254,738 247,154 238,649 143,062 59.95% 160,522 303,532 305,481 442,442 149,070 33.69% 190,116 729,469 833,532 842,115 519,273 61.66% 509,275 77,704 79,320 411,771 44,813 10.88% 43,390 1,569,231 1,588,997 1,695,468 757,723 44.69% 757,606 140,485 153,360 161,852 68,772 42.49% 76,294 438,847 603,102 579,622 271,399 46.82%267,500 1,004,266 839,486 1,859,552 491,372 26.42% 301,770 194,790 209,741 219,108 72,303 33.00% 79,142 3,400,887 3,736,788 3,708,493 1,696,494 45.75% 1,460,938 730,166 695,654 790,642 360,976 45.66% 355,750 1,301,628 1,726,510 1,917,855 1,016,092 52.98% 990,699 432,327 436,602 615,987 297,598 48.31% 198,271 10,166,283 10,205,366 10,106,545 4,210,527 41.66% 4,707,118 354,232 389,674 480,900 199,838 41.56% 194,939 80,119 - - - - 15,213 1,607 46,161 23,765 51.48% 1,607 66,257 70,126 76,867 30,750 40.00% 34,722 26,536 - - - - 1,219,142 1,389,574 1,722,028 727,367 42.24% 588,482 School Resource Officers - - 691,067 277,567 40.16% - 4,306,490 4,407,161 4,792,299 2,052,567 42.83% 2,138,762 737,021 765,164 843,812 316,546 37.51% 350,708 32,000 - 120,000 - 0.00% - 3,991,897 4,080,768 4,322,758 1,782,848 41.24% 1,887,495 1,083,318 1,144,801 1,152,716 511,242 44.35% 488,857 3,314,704 3,361,704 3,361,704 1,960,994 58.33% 1,960,994 376,744 431,707 498,413 180,781 36.27% 186,844 50,000 47,050 65,000 20,050 30.85% 26,900 - 4,516 8,040 1,670 20.77%465 124,334 79,180 66,168 32,526 49.16% 41,462 240,521 236,688 - - 124,913 300,204 246,495 285,000 79,441 27.87% 98,482 174,955 208,990 209,736 83,897 40.00% 99,242 124,133 161,801 183,879 79,999 43.51% 67,449 4,000 4,000 4,000 4,000 100.00% 4,000 114,849 112,289 111,511 40,398 36.23% 43,572 449,748 458,253 575,000 170,795 29.70% 167,253 776,301 1,382,346 744,272 323,008 43.40% 404,461 1,321,571 1,362,552 1,365,164 613,437 44.94% 645,252 1,129 735 300 2 0.67% 139 31,903 57,241 36,298 17,638 48.59% 18,372 351,557 289,118 382,276 125,801 32.91% 113,953 31,419 25,623 16,836 5,263 31.26% 15,659 2,483 379 600 83 13.83% 298 158,263 44,813 28,151 20,087 71.35% 16,268 59,107 60,321 70,295 32,188 45.79% 30,276 Environmental Protection Forestry Program Economic/Physical Dev. App. Industrial Development JCPC Admin Public Safety Appropriations Emergency Telephone System Radio System Harnett Regional Jetport Parents As Teachers Adolescent Parenting Planning & Inspections Community Development (BG) Abandoned MFG Home Cooperative Extension CCR&R - Block Grant Soil & Water Emergency Services Grant Facilities Maintenance HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2015 GENERAL FUND CCR&R - United Way Emergency Medical Service EMS Transport Rescue Districts Animal Services Medical Examiner Register of Deeds Information Technology GIS Sheriff Tax General Services Fleet Maintenance Transportation Transportation - Admin Campbell Deputies Harnett CJPP Sheriff's Department Grants Child Support Enforcement Governor's Highway Safety Communications Jail Emergency Services Department Governing Body Administration Legal Services Engineering Human Resources Board of Elections Finance Clerk of Court U:\My Documents\Monthly Reports\2015 - 2016\December 2015 - Financial Statements.xlsx 1 1/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2015 GENERAL FUND FYE 2014 FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year 45,686 - 49,773 17,710 35.58% 19,999 27,367 50,723 - - - 13,570 - 11,107 3,181 28.64% 8,276 3,789 14,200 - - - - - 22,950 10,462 45.59% - 283,332 307,602 317,411 138,664 43.69% 137,422 51,769 64,108 63,870 28,235 44.21% 29,878 73,276 77,658 77,258 32,785 42.44% 37,807 326,783 328,753 378,328 146,813 38.81% 160,021 378,087 414,989 437,457 199,699 45.65% 190,611 5,787,018 6,014,268 7,269,516 2,772,035 38.13% 2,766,784 815,679 605,679 605,679 402,840 66.51% 302,840 9,359,396 10,155,398 10,585,495 4,792,515 45.27% 4,559,484 7,829,453 7,905,017 9,254,809 4,366,490 47.18% 3,589,903 172,197 178,634 183,173 85,472 46.66% 87,171 110,369 100,304 120,965 47,210 39.03% 52,951 99,840 90,780 99,000 75,298 76.06% 75,298 928,107 941,972 1,001,229 397,785 39.73% 446,283 100,000 150,000 150,000 - 0.00% - 363,011 403,871 455,928 222,142 48.72% 196,011 20,523,700 21,523,700 21,267,993 10,633,997 50.00% 10,761,850 - - 272,207 136,885 50.29% - 927,711 928,467 1,002,467 484,234 48.30% 458,734 - - - - - 25,000 25,000 25,000 - 0.00% - 1,903,876 64,701 283,334 43,334 15.29% 26,667 13,902,144 44,265,436 21,922,023 16,102,861 73.46% 9,737,067 - - 489,926 - 0.00% - 105,234,405$ 137,544,080$ 122,808,492$ 61,421,871$ 50.01%54,049,140$ FYE 2014 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$ 36,842,585$ 67.86%39,058,775$ 3,949,979 5,712,141 5,654,182 2,496,571 44.15%2,291,763 14,884,497 16,757,810 16,154,459 3,880,126 24.02%3,267,344 1,037,719 1,053,493 1,200,000 535,657 44.64%406,536 2,763,205 2,515,489 3,723,455 1,205,641 32.38%971,054 19,304,274 18,884,854 18,979,176 7,636,963 40.24%6,440,657 7,658,151 7,838,973 8,839,415 3,331,645 37.69%2,977,238 3,451,519 3,741,739 3,454,194 607,681 17.59%1,237,993 77,898 77,652 78,779 34,435 43.71%24,608 857,548 29,108,938 6,388,000 5,938,000 92.96%3,896 460,947 322,415 55,656 7,501 13.48%- - - 3,985,833 - 0.00%- 108,566,559$ 139,944,211$ 122,808,492$ 62,516,805$ 50.91%56,679,864$ 2,400,131$ 1,094,934$ 2,630,724 Cultural & Recreational App. Parks & Recreation Education Special Programs Department Revenues over/(under) expenditures Other Finance Sources Interfund Transfers Fund Balance Appropriated Total Permits & Fees Intergovernmental Revenue Sales & Services Other Revenues Rents, Concessions. & Fees Ad Valorem Taxes 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: 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\December 2015 - Financial Statements.xlsx 2 1/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2015 GENERAL FUND Cash Tax Lockbox MBS NCCMT Total 638,944$ -$ 4,715,250$ 27,050,869$ 32,405,064$ -$ -$ 4,715,250$ 24,697,474$ 29,412,724$ -$ -$ 3,415,750$ 15,184,900$ 18,600,650$ -$ -$ 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$ 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$ Unassigned Fund Balance - January, 2015 December, 2015 June, 2015 Cash and Investments Estimated Fund Balance March, 2015 October, 2015 September, 2015 November, 2015 April, 2015 May, 2015 July, 2015 August, 2015 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\December 2015 - Financial Statements.xlsx 3 1/21/2016HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2015 GENERAL FUND Unassigned Fund Balance at June 30, 2015 19,417,388$ 17.89% Year to Date Revenues over/(under) Expenditures 1,094,934 20,512,322 Remaining Debt Payments for this Year (5,819,162) Outstanding budget amendments - Year to Date Fund Balance Appropriated (3,985,833) (9,804,995) 10,707,327$ 8.72% Amount by which fund balance percentage will change 1,228,085$ The Harnett County Board of Commissioners have approved a fund balance policy which strives to maintain a minimum fund balance of 15%. 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. U:\My Documents\Monthly Reports\2015 - 2016\December 2015 - Financial Statements.xlsx 4 1/21/2016 FYE 2014 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$ 11,620,244$ 3,129,371$ 26.93%6,639,724$ 3,671,291 3,965,881 4,466,822 1,890,659 42.33%1,399,986 1,965,319 1,908,016 2,397,828 747,395 31.17%861,750 1,860,402 1,869,169 2,354,624 790,267 33.56%741,690 3,383,463 3,607,800 4,578,923 1,703,631 37.21%1,726,250 2,975,052 3,006,906 3,363,958 1,189,660 35.36%1,321,068 33,084,560$ 54,835,735$ 28,782,399$ 9,450,983$ 32.84%12,690,468$ FYE 2014 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 15,878,063 58.84%14,916,876 13,281,536 119,895,351 1,793,776 459,076 25.59%527,638 96 172 - - 14 473,683 13,731,430 - - 1,440,315 150,000 1,452,130 - - 650,100 - - - - - 44,184,741$ 165,217,388$ 28,782,399$ 16,337,139$ 56.76%17,534,943$ 6,886,156$ 4,844,475$ Cash Lockbox NCCMT Total 24,228,551$ 3,662,494$ 553,621$ 28,444,666$ 24,058,100$ 3,267,333$ 552,071$ 27,877,505$ 23,345,138$ 3,268,625$ 549,916$ 27,163,678$ 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$ 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$ December, 2014 May, 2015 June, 2015 July, 2015 January, 2015 February, 2015 March, 2015 Revenues over/(under) expenses April, 2015 December, 2015 August, 2015 September, 2015 October, 2015 November, 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 December, 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\December 2015 - Financial Statements.xlsx 5 1/21/2016 FYE 2014 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$ 2,242,383$ 37.73%1,880,892$ 5,161,897$ 6,827,067$ 5,943,005$ 2,242,383$ 37.73%1,880,892$ FYE 2014 FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year 237,297$ 234,276$ 239,000$ 63,515$ 26.58%59,931$ - 25,000 130,000 - 0.00%- 5,006,315 5,165,089 5,111,300 2,876,428 56.28%3,216,070 378,116 499,631 400 92,673 #######1,071 243 276 - 43 75 739,763 1,402,161 - - - - - - - - - - 462,305 - 0.00%- 6,361,734$ 7,326,433$ 5,943,005$ 3,032,659$ 51.03%3,277,147$ 790,276$ 1,396,255$ Cash Sun Trust/BB&T First Bank NCCMT Total 1,157,547$ 482,090$ 451,079$ 123,226$ 2,213,942$ 795,755$ 469,359$ 439,402$ 123,226$ 1,827,742$ 160,831$ 456,391$ 422,540$ 59,824$ 1,099,587$ 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$ Current Year Outstanding Interest 127,831$ 335,060$ Principal 510,937 2,700,856 Transfers Out - - 638,767$ 3,035,917$ December, 2014 March, 2015 June, 2015 May, 2015 August, 2015 January, 2015 February, 2015 July, 2015 Revenues over/(under) expenses April, 2015 December, 2015 September, 2015 October, 2015 November, 2015 Rents, Concess. & Feees Other Finance Sources Interfund Transfers Fund Balance Appropriated Total HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 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\December 2015 - Financial Statements.xlsx 6 1/21/2016 FYE 2014 FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year -$ 29,000$ 35,000$ 14,000$ 40.00%15,000$ 2,979,815 123,636 1,865,000 739,646 39.66%380,064 2,979,815$ 152,636$ 1,900,000$ 753,646$ 39.67%395,064$ FYE 2014 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$ 455,830$ 26.05%438,975$ 280,523 250,795 150,000 106,600 71.07%74,532$ - - - - 1,985,345$ 2,072,166$ 1,900,000$ 562,430$ 29.60%513,507$ (191,216)$ 118,443$ Cash NCCMT Total 1,193,599$ 562,026$ 1,755,625$ 1,273,094$ 562,026$ 1,835,120$ 1,329,590$ 1,211,772$ 2,541,362$ 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$ 2,839,689$ 59,117 2,895,334$ Revenues over/(under) expenses Liability as of July 1 Current year claims and changes in estimates December, 2015 June, 2015 September, 2015 Actual claim payments Liability as of end of month Revenues: Departmental Charge Other revenues Fund Balance Appropriated Total August, 2015 October, 2015 November, 2015 HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2015 WORKER'S COMPENSATION FUND Cash and Investments Liability 114,761 # of Claims this fiscal year 40 Category Fixed Cost Claims Funded Total U:\My Documents\Monthly Reports\2015 - 2016\December 2015 - Financial Statements.xlsx 7 1/21/2016 FYE 2014 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$ 52,918$ 20.79%47,238$ 83,514$ 121,440$ 254,588$ 52,918$ 20.79%47,238$ FYE 2014 FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year 282,984$ 228,950$ 254,588$ 117,575$ 46.18%113,325$ - - - - - - - - - - 282,984$ 228,950$ 254,588$ 117,575$ 46.18%113,325$ 64,657$ 66,087$ Cash NCCMT Total December, 2015 602,255$ 29,241$ 631,496$ November, 2015 592,428$ 29,241$ 621,670$ October, 2015 582,054$ 29,241$ 611,295$ 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$ Total Revenues over/(under) expenses Cash and Investments Fund Balance Appropriated HARNETT COUNTY FINANCIAL SUMMARY REPORT December, 2015 EMPLOYEE CLINIC FUND Category Employee Clinic Total Revenues: Departmental Charge Other revenues U:\My Documents\Monthly Reports\2015 - 2016\December 2015 - Financial Statements.xlsx 8 1/21/2016 FYE 2014 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$ 2,970,408$ 54.01%1,947,464$ - 655,329 685,000 440,712 64.34%314,787 - 1,507 15,000 7,174 47.83%- -$ 5,862,173$ 6,200,000$ 3,418,294$ 55.13%2,262,251$ FYE 2014 FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year -$ 6,687,178$ 6,200,000$ 3,231,563$ 52.12%3,503,580$ 588,107 10,783 - 22,916 10,783 588,107$ 6,697,961$ 6,200,000$ 3,254,479$ 52.49%3,514,363$ (163,815)$ 1,252,112$ Cash NCCMT Total 1,222,061$ 543,297$ 1,765,358$ 1,387,910$ 543,297$ 1,931,207$ 1,290,451$ 543,297$ 1,833,748$ 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$ 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$ 808 1,174 650,383.71$ 103,099.20$ 141.27%533,359.40$ 808 1,173 531,699.65$ 59,136.25$ 108.27%545,697.46$ 812 1,177 448,829.22$ 52,614.19$ 92.18%544,006.75$ 805 1,170 2,800,020.79$ 381,338.40$ 98.43%3,232,107.15$ 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 December, 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 December, 2015 April, 2015 November, 2015 October, 2015 Fixed Cost March, 2015 January, 2015 February, 2015 June, 2015 May, 2015 Year to Date (membership = avg) August, 2015 July, 2015 June, 2016 September, 2015 U:\My Documents\Monthly Reports\2015 - 2016\December 2015 - Financial Statements.xlsx 9 1/21/2016 FYE 2014 FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity (includes encumbrances) Total Percent to Date Same Period Last Fiscal Year -$ 306,584$ 506,000$ 137,443$ 27.16%107,943$ - 35,323 40,000 18,216 45.54%17,452 -$ 341,907$ 546,000$ 155,659$ 28.51%125,394$ FYE 2014 FYE 2015 2015 - 2016 Adjusted Budget FYE 2016 Activity Total Percent to Date Same Period Last Fiscal Year -$ 544,448$ 546,000$ 179,409$ 32.86%187,869$ - - - - 166,433 -$ 544,448$ 546,000$ 179,409$ 32.86%354,302$ 23,750$ 228,907$ Cash NCCMT Total 257,742$ -$ 257,742$ 251,362$ -$ 251,362$ 242,621$ -$ 242,621$ 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$ 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$ 403 654 30,171.44$ 3,033.66$ 114.74%28,939.38$ 400 651 19,987.80$ 3,010.36$ 74.83%30,735.68$ 400 651 20,264.80$ 3,047.64$ 77.38%30,126.24$ 400 652 145,781.56$ 21,249.60$ 93.10%179,409.40$ 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 December, 2015 DENTAL INSURANCE FUND Cash and Investments Category Paid Claims Fixed Cost Total Revenues: Dental Premium Equivilents Other revenues Total Revenues over/(under) expenses December, 2015 January, 2016 June, 2015 May, 2015 July, 2015 August, 2015 September, 2015 October, 2015 November, 2015 May, 2016 April, 2015 March, 2015 February, 2015 January, 2015 December, 2014 U:\My Documents\Monthly Reports\2015 - 2016\December 2015 - Financial Statements.xlsx 10