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February 2018 - Financial Statements
HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 GENERAL FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 208,357$ 272,690$ 325,151$ 274,192$ 84.33%273,314$ 294,293 404,153 502,462 380,345 75.70%362,745 53,919 95,207 160,511 190,371 118.60%145,147 205,162 257,066 312,115 238,651 76.46%199,572 381,191 415,400 528,246 212,439 40.22%313,651 811,001 848,360 1,021,531 767,489 75.13%729,249 - 415,000 520,000 289,103 55.60%201,689 81,438 92,784 102,625 73,666 71.78%69,707 1,709,486 1,594,220 1,743,220 1,043,007 59.83%1,069,168 158,173 156,539 188,368 132,352 70.26%94,342 543,249 540,424 610,237 361,047 59.17%384,540 1,523,150 1,707,476 1,482,960 885,106 59.69%960,915 194,529 247,359 283,858 158,915 55.98%121,135 3,667,427 2,700,087 2,894,508 1,899,473 65.62%1,396,326 759,735 769,621 837,668 526,428 62.84%510,281 1,787,734 1,962,777 2,223,238 1,525,740 68.63%1,472,154 581,109 592,936 656,704 438,627 66.79%430,674 9,677,549 9,596,512 10,627,416 6,388,020 60.11%5,894,181 442,623 461,128 521,648 309,662 59.36%294,280 26,924 19,237 22,240 22,202 99.83%5,921 66,653 79,381 84,647 46,779 55.26%45,531 - - 123,300 12,287 9.97%- 1,624,091 1,648,761 1,925,480 1,201,450 62.40%1,105,236 School Resource Officers 682,489 738,896 778,555 483,286 62.07%457,768 4,551,465 4,669,491 5,312,517 3,187,801 60.01%2,893,080 730,739 829,545 1,068,800 562,770 52.65%525,350 - 58,000 53,959 42,828 79.37%58,000 4,414,723 6,296,462 6,994,743 4,236,501 60.57%3,883,819 1,151,492 14 - - 14 3,361,704 3,361,704 3,462,557 2,308,372 66.67%2,241,132 438,575 437,729 551,575 302,047 54.76%281,763 89,900 65,900 90,000 58,700 65.22%34,850 6,886 5,016 5,037 1,425 28.29%2,818 71,908 75,361 87,203 40,416 46.35%51,313 - - - - - - - - - - 198,422 189,136 284,277 120,269 42.31%97,756 178,736 177,452 198,518 84,589 42.61%123,229 4,000 4,000 4,000 4,000 100.00%4,000 101,648 100,108 115,111 62,879 54.62%49,413 509,983 575,679 775,000 478,337 61.72%283,807 Animal Services Soil & Water EMS Transport Rescue Districts Emergency Medical Service Insurance - Retirees Clerk of Court Board of Elections Finance Tax Department Governing Body Administration General Services Fleet Maintenance Transportation Transportation - Admin Sheriff's Department Grants Child Support Enforcement Governor's Highway Safety Communications Jail Emergency Services Legal Services Environmental Protection Forestry Program Economic/Physical Dev. App. JCPC Admin Public Safety Appropriations Emergency Telephone System Radio System Harnett Regional Jetport Medical Examiner Human Resources Facilities Maintenance Register of Deeds Information Technology GIS Sheriff Campbell Deputies Emergency Services Grant U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 1 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 GENERAL FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 436,558 1,017,433 1,266,367 410,287 32.40%472,668 1,309,860 1,363,085 1,544,371 919,972 59.57%891,269 192 19,116 31,997 (381) 18,075 32,171 23,216 24,126 14,552 60.32%13,639 314,013 364,853 441,981 221,978 50.22%210,435 24,494 25,877 30,400 9,581 31.52%14,245 150 - - - - 59,354 - - - - 76,776 77,605 80,643 47,070 58.37%45,676 72,035 45,234 55,741 30,525 54.76%26,336 - - - - - 4,034 657 - - 657 - - - - - 30,035 20,764 45,083 22,459 49.82%11,794 315,244 316,827 337,294 201,151 59.64%186,582 61,164 67,657 71,050 44,827 63.09%42,487 77,511 83,864 90,228 51,170 56.71%46,788 329,421 324,799 374,045 228,048 60.97%195,984 432,337 405,411 441,270 250,086 56.67%229,145 6,082,878 5,745,786 6,384,731 3,392,812 53.14%3,425,924 605,679 605,679 605,679 454,259 75.00%454,259 10,324,942 12,216,121 12,713,027 7,438,564 58.51%7,461,921 9,351,002 9,118,139 9,293,109 4,639,269 49.92%5,754,311 180,399 213,802 270,472 155,725 57.58%125,219 103,322 101,763 120,949 53,876 44.54%63,216 136,805 36,059 45,000 23,291 51.76%20,482 910,122 971,658 1,155,303 664,045 57.48%562,803 153,000 185,000 184,014 17,250 9.37%185,000 435,005 800,422 1,024,702 611,497 59.68%518,619 - - - - - - 72,542 1,120,000 228,014 20.36%- 21,267,993 21,420,138 21,068,027 14,045,351 66.67%14,280,092 280,707 122,625 865,909 1,060,686 122.49%- 993,967 1,055,200 2,199,000 1,776,084 80.77%1,055,200 - 1,019,467 1,080,450 720,300 66.67%679,645 - 26,197 30,000 28,595 95.32%- - - - - 532,345 - - - - - 70,000 - - - - $ 95,761,633 $ 100,328,607 $ 110,474,953 $ 67,112,514 60.75% $ 64,592,686 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 4-H Teen Court & At Risk Adolescent Parenting Parents As Teachers Cultural & Recreational App. Parks & Recreation Education Special Programs Subtotal - Operating Expenditures Development Services Community Development (BG) Abandoned MFG Home Cooperative Extension CCR&R - Block Grant Central Carolina - health sciences Department Central Carolina - DOT Social Services Public Assistance Veteran's Services Family Caregiver Support RSVP Board of Education - teachers Industrial Development Board of Education - add teach Mental Health Board of Education - reserve U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 2 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 GENERAL FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 2,145,446 3,628,409 1,903,167 1,903,167 100.00%94,567 4,745,868 3,852,362 4,694,305 2,309,993 49.21%2,015,030 11,551,602 13,660,527 14,596,843 8,558,932 58.64%8,479,567 213,601 (3,131) 10,000 3,775 37.75%(3,131) 36,177,890 - - - - - - 356,029 - - 54,834,407$ 21,138,167$ 21,560,344$ 12,775,867$ 59.26% 10,586,033$ 150,596,040$ 121,466,774$ 132,035,297$ 79,888,381$ 60.51% 75,178,719$ FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 55,082,717$ 56,335,636$ 55,393,772$ 54,246,594$ 97.93%54,074,476$ 6,190,412 6,637,839 6,146,212 3,792,359 61.70%3,661,609 19,279,813 20,518,531 20,655,250 7,361,988 35.64%6,785,519 1,220,493 1,259,723 1,325,000 747,077 56.38%682,975 2,965,577 2,961,556 3,856,190 1,762,192 45.70%2,083,521 20,274,012 18,900,426 22,202,687 9,848,921 44.36%10,155,355 9,204,896 9,857,148 8,286,349 4,280,594 51.66%4,372,651 3,343,042 3,204,306 6,275,300 2,255,686 35.95%1,793,975 73,655 67,075 74,808 53,365 71.34%46,182 117,634,617$ 119,742,240$ 124,215,568$ 84,348,776$ 67.91% 83,656,263$ 97,339 247,493 225,000 302,931 134.64%81,820 37,018,000 24,951 - - - 7,501 1,657,613 6,192,389 9,012 0.15%- - - 1,402,340 - - 37,122,840$ 1,930,057$ 7,819,729$ 311,943$ 3.99% 81,820$ 154,757,457$ 121,672,297$ 132,035,297$ 84,660,719$ 64.12% 83,738,083$ 4,161,417$ 205,523$ 4,772,338$ 8,559,364$ Department Real and Personal Other Financing Sources Interfund Transfers Fund Balance Appropriated Total Revenues Permits & Fees Intergovernmental Revenue Sales & Services Other Revenues Revenues over / (under) expenditures Rents, Concessions & Fees Ad Valorem Taxes Subtotal Other Financing Uses: Subtotal - Operating Revenues Subtotal Other Financing Sources: Motor Vehicles Other taxes Investment Earnings Sales Tax Interfund Transfers Debt Service Contingency Total Expenditures Source Cost of Issuance Interest Principal Other Financing Uses U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 3 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 GENERAL FUND PNC Regions MBS NCCMT Total February 2018 52,430$ 1,002,247$ 14,789,794$ 27,159,645$ 43,004,116$ January 2018 7,529,636$ 1,001,432$ 12,844,050$ 26,342,248$ 47,717,367$ December 2017 52,430$ 1,000,000$ 14,823,361$ 18,773,227$ 34,649,018$ November 2017 52,430$ 1,000,000$ 11,855,892$ 22,567,264$ 35,475,586$ October 2017 52,430$ -$ 13,834,305$ 17,354,061$ 31,240,796$ September 2017 52,430$ -$ 13,051,245$ 13,984,535$ 27,088,210$ August 2017 52,430$ -$ 12,825,076$ 13,215,998$ 26,093,504$ July 2017 309,691$ -$ 12,833,501$ 14,699,895$ 27,843,087$ June 2017 7,234,863$ -$ 12,833,501$ 13,721,198$ 33,789,562$ May 2017 2,160,563$ -$ 12,883,875$ 21,669,408$ 36,713,847$ April 2017 102,890$ -$ 12,883,875$ 29,247,908$ 42,234,673$ March 2017 9,318,753$ -$ 10,900,020$ 28,346,806$ 48,565,578$ February 2017 11,016,173$ -$ 10,900,020$ 23,550,367$ 45,466,559$ January 2017 16,589,974$ -$ 10,900,020$ 21,778,696$ 49,268,690$ December 2016 6,162,440$ -$ 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$ Cash and Investments $15,000,000 $25,000,000 $35,000,000 $45,000,000 $55,000,000 Cash Flow U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 4 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 GENERAL FUND 2013 2014 2015 2016 2017 Non Spendable 451,088$ 111,181$ 159,625$ 1,418,606$ 232,245$ Restricted 9,433,149$ 9,260,952$ 11,496,063$ 11,966,027$ 9,068,575$ Committed -$ -$ -$ -$ -$ Assigned -$ 3,193,811$ 2,600,000$ -$ -$ Unassigned 17,959,942$ 18,732,095$ 19,417,388$ 26,311,973$ 32,547,008$ $ 27,844,179 $ 31,298,039 $ 33,673,076 $ 39,696,606 $ 41,847,828 General Fund Expenditures $ 101,852,867 $ 103,330,529 $ 108,508,715 $ 112,272,703 $ 119,688,680 17.63% 18.13% 17.89% 23.44% 27.19% Estimated 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. 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. Total General Fund 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 - U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 5 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 GENERAL FUND The Harnett County Board of Commissioners have approved a fund balance policy which strives to maintain a minimum fund balance of 15%. 1.00% 11.00% 21.00% 2013 2014 2015 2016 2017 17.63%18.13%17.89% 23.44% 27.19% Fund Balance % U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 6 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 PUBLIC UTILITIES FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 3,452,612$ 4,068,457$ 6,936,473$ 1,502,079$ 21.65%1,986,784$ 4,376,387 4,701,727 5,669,326 2,893,358 51.04%2,620,906 2,005,668 2,442,732 3,235,710 1,624,615 50.21%1,261,255 1,993,304 2,312,626 2,906,061 1,291,923 44.46%1,147,302 3,634,241 4,079,847 4,597,259 2,404,448 52.30%2,346,833 2,742,752 3,509,807 4,647,186 2,213,455 47.63%2,116,807 18,204,964$ 21,115,196$ 27,992,015$ 11,929,878$ 42.62% 11,479,887$ - 11,684,213 1,996,590 1,996,590 100.00%- 9,327,622 9,488,101 - - - 1,070,704 2,250,846 1,658,566 716,086 43.18%1,111,509 3,113,936 3,162,027 689,700 21.81%670,860 10,398,325$ 26,537,096$ 6,817,183$ 3,402,376$ 49.91% 1,782,369$ 28,603,289$ 47,652,292$ 34,809,198$ 15,332,254$ 44.05% 13,262,256$ FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 3,703$ 3,703$ 3,703$ 3,703$ 100.00%3,703$ 32,563,219 35,382,681 32,117,905 23,022,878 71.68%21,522,467 3,704,119 5,091,063 691,000 636,379 92.10%456,782 2,105 (3,018) - 14,927 972 36,273,146$ 40,474,429$ 32,812,608$ 23,677,887$ 72.16% 21,983,924$ 320,484 - - 50,001 - 450,000 45,034 - - - - - 1,996,590 - - 770,484$ 45,034$ 1,996,590$ 50,001$ 2.50% -$ 37,043,630$ 40,519,463$ 34,809,198$ 23,727,888$ 68.17% 21,983,924$ 8,440,341$ (7,132,829)$ 8,395,634$ 8,721,668$ Subtotal - Operating Revenues Total Expenditures Source Intergovernmental Revenue Interfund Transfers Fund Balance Appropriated Total Revenues Subtotal Other Financing Sources: Department Admin/CSR/Meter Services Water Treatment Wastewater Treatment Wastewater Treatment SHWW Distribution Collections Revenues over / (under) expenditures Rents, Concess. & Feees Other Finance Sources Debt Service Subtotal Other Financing Uses: Sales & Services Other Revenues Subtotal - Operating Expenditures Interfund Transfers Depreciation Interest Principal U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 7 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 PUBLIC UTILITIES FUND PNC Lockbox Money Mkt NCCMT Total February 2018 26,782,449$ 8,062,325$ 5,022,580$ 31,099$ 39,898,454$ January 2018 30,506,523$ 7,782,284$ 5,018,391$ 30,919$ 43,338,118$ December 2017 28,953,329$ 7,750,772$ 5,016,260$ 30,526$ 41,750,887$ November 2017 27,807,215$ 7,213,780$ 5,014,199$ 30,382$ 40,065,576$ October 2017 26,818,623$ 6,886,050$ 5,012,069$ 29,701$ 38,746,444$ September 2017 25,541,516$ 6,526,813$ 5,010,010$ 27,553$ 37,105,892$ August 2017 24,609,773$ 6,454,907$ 5,007,882$ 27,402$ 36,099,964$ July 2017 23,098,741$ 5,739,955$ 5,005,756$ 26,874$ 33,871,325$ June 2017 22,125,214$ 5,549,386$ 5,005,756$ 26,474$ 32,706,830$ May 2017 25,982,342$ 5,236,513$ 5,003,631$ 624,363$ 36,846,849$ 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$ Cash and Investments $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000 Cash Flow U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 8 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 SOLID WASTE FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 4,207,775$ 5,002,634$ 4,735,956$ 2,162,102$ 45.65%2,729,744$ 4,207,775$ 5,002,634$ 4,735,956$ 2,162,102$ 45.65% 2,729,744$ - - - - - - - - - - 445,290 584,770 - - - 88,150 87,349 66,027 48,695 73.75%57,522 932,725 948,650 844,900 89.06%830,623 - - - - 533,439$ 1,604,844$ 1,014,677$ 893,595$ 88.07% 888,145$ 4,741,214$ 6,607,477$ 5,750,633$ 3,055,697$ 53.14% 3,617,889$ FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 268,129$ 282,599$ 250,000$ 129,956$ 51.98%238,085$ 133,790 60,036 90,000 - - 5,313,693 5,731,760 5,335,248 4,628,413 86.75%4,637,633 139,437 2,472,394 3,700 41,095 1110.68%9,848 1,291 2,548 1,500 1,570 104.67%832 5,856,340$ 8,549,337$ 5,680,448$ 4,801,034$ 84.52% 4,886,398$ 917 - 185 - - - - - - - - - 70,000 - - 917$ -$ 70,185$ -$ -$ 5,857,257$ 8,549,337$ 5,750,633$ 4,801,034$ 83.49% 4,886,398$ 1,116,043$ 1,941,860$ 1,745,337$ 1,268,509$ Fund Balance Appropriated Total Revenues 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 Rents, Concess. & Feees Other Finance Sources Subtotal - Operating Revenues Source Taxes Intergovernmental Revenue Sales & Services Other Revenues Depreciation Interest Principal Cost of Issuance U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 9 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 SOLID WASTE FUND PNC BB&T First Bank NCCMT Total February 2018 1,256,443$ 1,073,776$ 993,141$ 197,084$ 3,520,444$ January 2018 1,463,498$ 1,046,347$ 971,956$ 135,322$ 3,617,122$ December 2017 1,607,649$ 1,008,334$ 937,891$ 135,202$ 3,689,077$ November 2017 1,558,757$ 999,310$ 928,889$ 135,104$ 3,622,059$ October 2017 -$ 973,412$ 911,171$ 66,727$ 1,951,310$ September 2017 -$ 936,540$ 886,499$ 66,681$ 1,889,720$ August 2017 -$ 624,648$ 866,139$ 66,634$ 1,557,421$ July 2017 -$ 804,053$ 846,637$ 944$ 1,651,635$ June 2017 189,827$ 873,490$ 822,923$ 944$ 1,887,184$ May 2017 146,657$ 849,369$ 798,541$ 295,485$ 2,090,052$ 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 143,512$ 679,050$ 628,517$ 78,246$ 1,529,324$ October 2016 -$ 623,360$ 608,194$ 78,246$ 1,309,800$ September 2016 723,455$ 703,192$ 649,795$ 159,310$ 2,235,752$ Cash and Investments $1,000,000 $2,000,000 $3,000,000 $4,000,000 Cash Flow U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 10 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 WORKER'S COMPENSATION FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 21,000$ 198,426$ 32,000$ 173,653$ 542.67%14,000$ 1,243,316 2,743,792 1,093,000 520,000 47.58%430,919 - - 455,537 455,537 100.00%- 1,264,316$ 2,942,218$ 1,580,537$ 1,149,190$ 72.71% 444,919$ FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 1,711,483$ 1,599,984$ 975,000$ 507,919$ 52.09%657,097$ 441,714 2,563,155 150,000 109,090 72.73%116,922$ - - 455,537 - - 2,153,197$ 4,163,139$ 1,580,537$ 617,009$ 39.04% 774,019$ 888,881$ 1,220,921$ (532,181)$ 329,100$ Category Fixed Cost Claims Funded Total Expenditures Source Departmental Charge Other revenues Fund Balance Appropriated Total Revenues Revenues over / (under) expenditures Transfer to Capital Reserve U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 11 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 WORKER'S COMPENSATION FUND PNC NCCMT Total February 2018 2,610,529$ 1,581,579$ 4,192,108$ January 2018 2,310,482$ 1,211,772$ 3,522,254$ December 2017 2,339,792$ 1,211,772$ 3,551,564$ November 2017 2,287,808$ 1,211,772$ 3,499,580$ October 2017 2,387,268$ 1,211,772$ 3,599,040$ September 2017 2,730,366$ 1,211,772$ 3,942,138$ August 2017 2,814,262$ 1,211,772$ 4,026,034$ July 2017 2,759,812$ 1,211,772$ 3,971,584$ June 2017 2,904,633$ 1,211,772$ 4,116,405$ May 2017 2,809,436$ 1,211,772$ 4,021,208$ 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$ Cash and Investments $2,000,000 $3,000,000 $4,000,000 $5,000,000 Cash Flow U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 12 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 WORKER'S COMPENSATION FUND 2,573,365$ 99,461 2,673,710$ Liability 199,806 # of Claims this fiscal year 41changes in estimates Actual claim payments Liability as of end of month Liability as of July 1 Current year claims and U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 13 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 EMPLOYEE CLINIC FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 140,835$ 150,473$ 175,301$ 103,454$ 59.02%89,536$ 140,835$ 150,473$ 175,301$ 103,454$ 59.02% 89,536$ FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 242,612$ 172,135$ 175,301$ 100,800$ 57.50%97,680$ - - - - - - - - - - 242,612$ 172,135$ 175,301$ 100,800$ 57.50% 97,680$ 101,777$ 21,662$ (2,654)$ 8,144$ Fund Balance Appropriated Department Employee Clinic Total Expenditures Source Departmental Charge Other revenues Total Revenues Revenues over / (under) expenditures U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 14 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 EMPLOYEE CLINIC FUND PNC NCCMT Total February 2018 647,192$ 40,246$ 687,438$ January 2018 632,311$ 29,241$ 661,552$ December 2017 631,457$ 29,241$ 660,698$ November 2017 639,213$ 29,241$ 668,454$ October 2017 640,629$ 29,241$ 669,870$ September 2017 640,059$ 29,241$ 669,300$ August 2017 639,388$ 29,241$ 668,629$ July 2017 627,671$ 29,241$ 656,913$ June 2017 638,529$ 29,241$ 667,771$ May 2017 643,317$ 29,241$ 672,559$ 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$ Cash and Investments $650,000 $655,000 $660,000 $665,000 $670,000 $675,000 $680,000 $685,000 Cash Flow U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 15 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 EMPLOYEE CLINIC FUND February 2018 165 January 2018 174 December 2017 131 November 2017 135 October 2017 153 September 2017 133 August 2017 142 July 2017 132 June 2017 120 May 2017 185 April 2017 109 March 2017 201 February 2017 198 Employee Clinic Utilization 0 365 Health Prevention # of Visits # Flu shots # Pneumonia shots 0 50 100 150 200 250 Patient Flow U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 16 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 MEDICAL INSURANCE FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 6,818,253$ 6,904,230$ 7,150,000$ 4,560,444$ 63.78%4,384,821$ 634,709 704,945 882,000 507,156 57.50%465,515 8,355 2,919 10,000 5,031 50.31%2,541 7,461,317$ 7,612,094$ 8,042,000$ 5,072,631$ 63.08% 4,852,877$ FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 7,892,453$ 7,994,131$ 8,000,000$ 5,847,548$ 73.09%4,807,977$ 26,178 19,851 42,000 6,069 14.45%17,147 7,918,631$ 8,013,982$ 8,042,000$ 5,853,617$ 72.79% 4,825,124$ 457,314$ 401,888$ 780,986$ (27,753)$ Category Paid Claims Wellness Total Expenditures Source Medical Premium Equivilents Other revenues Total Revenues Fixed Cost Revenues over / (under) expenditures U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 17 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 MEDICAL INSURANCE FUND PNC NCCMT Total February 2018 2,729,825$ 1,113,846$ 3,843,671$ January 2018 2,642,643$ 543,297$ 3,185,941$ December 2017 2,724,166$ 543,297$ 3,267,463$ November 2017 2,724,166$ 543,297$ 3,267,463$ October 2017 2,503,575$ 543,297$ 3,046,872$ September 2017 2,511,895$ 543,297$ 3,055,192$ August 2017 2,336,726$ 543,297$ 2,880,023$ July 2017 2,199,920$ 543,297$ 2,743,218$ June 2017 1,911,518$ 543,297$ 2,454,816$ May 2017 2,028,010$ 543,297$ 2,571,307$ 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$ 3.93 3.62 * Based on running average (18 month, see below) cost of claims. Cash and Investments 4.10 *Number of Months Average Monthly Cost on Hand 4.89 3.74 3.61 4.89 3.67 5.75 4.31 4.57 3.83 4.56 3.85 3.86 3.61 3.84 4.77 $2,000,000 $2,200,000 $2,400,000 $2,600,000 $2,800,000 $3,000,000 $3,200,000 $3,400,000 Cash Flow U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 18 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 MEDICAL INSURANCE FUND Employees & Pre-65 Retirees Total Membership Net Paid Claims Fixed Cost Loss Ratio Premium Equivalent February 2018 868 1,320 674,392.56$ 64,528.27$ 100.27%736,956.69$ January 2018 868 1,318 496,888.52$ 62,435.24$ 77.07%725,712.40$ December 2017 866 1,322 764,148.08$ 66,112.11$ 113.77%729,765.50$ November 2017 867 1,332 761,805.97$ 64,198.44$ 113.19%729,765.50$ October 2017 863 1,324 581,206.37$ 62,181.09$ 87.65%734,013.78$ September 2017 862 1,315 614,099.71$ 65,346.44$ 92.95%731,001.65$ August 2017 861 1,316 465,032.05$ 62,291.38$ 72.08%731,553.84$ July 2017 863 1,319 565,579.25$ 62,926.27$ 85.73%733,143.41$ June 2017 858 1,309 707,456.46$ 63,092.85$ 104.82%735,091.65$ May 2017 859 1,308 585,092.44$ 59,071.95$ 99.37%648,269.01$ 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$ 853 1,296 10,929,138.08$ 1,100,445.60$ 97.81% 12,299,294.10$ Year to Date (membership = avg) Medical Paid Claims Summary 50% 75% 100% 125% 150% 175% Medical Plan Loss Ratio U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 19 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 DENTAL INSURANCE FUND FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 295,849$ 378,215$ 325,000$ 262,363$ 80.73%249,401$ 36,698 37,022 50,000 27,492 54.98%25,569 332,547$ 415,237$ 375,000$ 289,855$ 77.29% 274,970$ FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 369,211$ 490,944$ 375,000$ 316,178$ 84.31%300,982$ - - - - - 369,211$ 490,944$ 375,000$ 316,178$ 84.31% 300,982$ 36,664$ 75,707$ 26,323$ 26,012$ Category Paid Claims Fixed Cost Total Expenditures Source Dental Premium Equivilents Other revenues Total Revenues Revenues over / (under) expenditures U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 20 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 DENTAL INSURANCE FUND PNC NCCMT Total February 2018 346,156$ 29,993$ 376,149$ January 2018 342,004$ -$ 342,004$ December 2017 338,261$ -$ 338,261$ November 2017 322,359$ -$ 322,359$ October 2017 312,464$ -$ 312,464$ September 2017 318,326$ -$ 318,326$ August 2017 331,188$ -$ 331,188$ July 2017 325,009$ -$ 325,009$ June 2017 315,701$ -$ 315,701$ May 2017 311,609$ -$ 311,609$ 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$ Cash and Investments *Number of Months Average Monthly Cost on Hand 10.87 9.00 9.05 9.12 9.39 9.57 9.20 9.03 9.31 9.77 9.88 * Based on running average (18 month, see below) cost of claims. 8.03 8.20 8.50 8.55 8.39 8.38 8.11 $250,000 $275,000 $300,000 $325,000 $350,000 $375,000 $400,000 Cash Flow U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 21 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 DENTAL INSURANCE FUND Total Employees Total Membership Net Paid Claims Fixed Cost Loss Ratio Premium Equivalent February 2018 907 1,461 32,845.62$ 3,981.07$ 93.03%39,585.78$ January 2018 902 1,454 22,587.20$ 3,963.59$ 68.12%38,975.72$ December 2017 902 1,456 23,656.70$ 3,950.48$ 70.85%38,963.56$ November 2017 902 1,456 23,656.70$ 3,950.48$ 70.85%38,963.56$ October 2017 898 1,458 31,749.70$ 3,937.37$ 90.76%39,318.72$ September 2017 897 1,452 40,606.95$ 3,911.15$ 113.17%39,336.03$ August 2017 892 1,443 42,338.35$ 3,902.41$ 113.76%40,647.93$ July 2017 890 1,443 37,352.60$ 3,893.67$ 101.81%40,511.14$ June 2017 878 1,401 31,838.61$ 3,815.01$ 86.37%41,280.65$ May 2017 877 1,401 29,071.76$ 3,828.12$ 84.48%38,943.34$ April 2017 867 1,386 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$ 874 1,404 554,511.74$ 68,622.11$ 89.27% 698,068.39$ Dental Paid Claims Summary Year to Date (membership = avg) 50% 75% 100% 125% Dental Plan Loss Ratio U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 22 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 BOARD OF EDUCATION FYE 2016 FYE 2017 FYE 2018 Adjusted Budget FYE 2018 Activity Total Percent to Date Same Period Last Fiscal Year 115,268,881$ 120,677,046$ 126,209,147$ 78,877,609$ 62.50%75,031,827$ 115,268,881$ 120,677,046$ 126,209,147$ 78,881,098$ 62.50%75,034,704$ -$ -$ -$ 3,489$ 2,877$ 22,838,609 22,952,031 27,404,111 15,068,997 54.99%15,643,808$ 21,557,719 22,897,852 27,404,111 16,239,218 59.26%15,486,298$ (1,280,890)$ (54,179)$ -$ 1,170,221$ (157,510)$ 11,365,474 12,038,613 13,796,143 6,529,596 47.33%7,532,445$ 11,365,474 12,038,613 13,796,143 6,532,210 47.35%7,536,044$ -$ -$ -$ 2,614$ 3,599$ 3,165,403 3,423,972 1,411,640 112,777 7.99%-$ 2,844,295 3,534,301 1,411,640 335 0.02%10,228$ (321,108)$ 110,329$ -$ (112,443)$ 10,228$ 10,013,377 10,201,124 11,365,310 5,883,451 51.77%6,127,749$ 10,608,154 10,538,806 11,365,310 5,409,705 47.60%5,513,431$ 594,777$ 337,683$ -$ (473,746)$ (614,318)$ 304,258 269,520 282,502 108,788 38.51%206,863$ 299,648 307,645 282,502 249,362 88.27%256,623$ (4,609)$ 38,125$ -$ 140,574$ 49,760$ 4,720,189 6,661,462 8,174,386 3,259,164 39.87%3,993,143$ 5,253,011 6,540,994 8,174,386 2,726,496 33.35%4,740,051$ 532,822$ (120,468)$ -$ (532,667)$ 746,909$ 167,676,190 176,223,768 188,643,237 109,840,383 58.23%108,535,834 167,197,181 176,535,258 188,643,237 110,038,425 58.33%108,577,378 (479,009)$ 311,490$ -$ 198,042$ 41,544$ * Latest available numbers from the Board of Education's web site. State Fund Fund Group Dunn District Fund Expenditures Revenues Local Current Expense Fund Expenditures Revenues Federal Grant Fund Expenditures Revenues Capital Outlay Fund Expenditures Revenues Expenditures Revenues Local Restricted Fund Expenditures Revenues Total All Funds Child Nutrition Fund Expenditures Revenues Expenditures Revenues U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 23 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 BOARD OF EDUCATION 2013 2014 2015 2016 2017 Non Spendable 1,417,080$ 2,130,098$ 1,849,351$ 1,796,064$ 1,762,157$ Restricted 2,813$ 67,971$ 21,420$ 25,507$ 31,744$ Committed -$ -$ -$ -$ -$ Assigned 4,004,023$ 3,508,927$ 5,466,811$ 3,845,000$ 3,750,000$ Unassigned 5,426,606$ 3,000,000$ 2,889,118$ 3,274,629$ 3,425,107$ 10,850,522$ 8,706,996$ 10,226,700$ 8,941,200$ 8,969,008$ General Fund Expenditures 20,262,634$ 22,848,788$ 20,369,083$ 23,089,579$ 23,143,782$ 26.78% 13.13% 14.18% 14.18% 14.80% 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. 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. Unassigned Fund Balance as a % of Expenditures Total General Fund 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. U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 24 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 BOARD OF EDUCATION ADM * MLD ** ADM Change MLD Change Month 1 20,390 20,515 Month 1 Revd 20,372 20,460 (18)(55) Month 2 20,463 20,481 91 21 Month 3 20,420 20,497 (43)16 Month 4 20,428 20,489 8 (8) Month 5 Month 6 Month 7 Month 8 Month 9 Final Public School Membership Fiscal Year 2017-2018 Initial Allotment20,979 * ADM = Average Daily Membership is an average over across a school month ** MLD + Membership Last Day is for the last day of the school month 1.00% 11.00% 21.00% 2013 2014 2015 2016 2017 26.78% 13.13%14.18%14.18%14.80% Fund Balance % U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 25 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 February, 2018 BOARD OF EDUCATION ADM MLD 19,500 20,000 20,500 21,000 Harnett County School Membership ADM MLD U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 26 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 June 30, 2017 HARNETT COUNTY TOWNS 1 0.00% 20.00% 40.00% 60.00% 80.00% 100.00% ANGIER (5,041) COATS (2,301) DUNN (9,675) ERWIN (4,674) LILLINGTON (3,361) 101.06% 78.91% 27.64% 59.61% 167.99%Fund Balance % Towns Pier Group (population based) Angier Coats Dunn Erwin Lillington $ 3.5 M $ 1.4 M $ 10.1 M $ 2.7 M $ 5.1 M $ 3.7 M $ 1.5 M $ 10.0 M $ 3.1 M $ 3.7 M Revenues / Expenditures Revenues Expenditures U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 27 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 June 30, 2017 HARNETT COUNTY TOWNS 1 1 https://www.nctreasurer.com/slg/lfm/financial-analysis/Pages/Analysis-by-Population.aspx $9,041,191 $1,960,064 $5,735,903 $4,849,443 $5,697,648 Cash Angier Coats Dunn Erwin Lillington U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 28 HARNETT COUNTY FINANCIAL SUMMARY REPORT 3/20/2018 June 30, 2017 HARNETT COUNTY TOWNS 1 2017 2016 2015 2014 2013 Angier 3,690,393$ 3,373,615$ 3,244,678$ 3,070,761$ 3,046,623$ Coats 1,530,611$ 1,422,963$ 1,298,168$ 1,355,209$ 1,259,920$ Dunn 10,024,782$ 9,405,895$ 8,566,657$ 8,722,646$ 8,427,866$ Erwin 3,105,786$ 2,817,330$ 2,717,591$ 2,729,123$ 2,700,706$ Lillington 3,717,756$ 3,597,039$ 3,323,632$ 3,157,018$ 2,796,363$ 2017 2016 2015 2014 2013 Angier 3,456,701$ 3,488,463$ 3,048,201$ 2,904,756$ 2,871,727$ Coats 1,410,692$ 1,277,106$ 1,200,095$ 1,332,261$ 1,162,626$ Dunn 10,081,309$ 8,678,014$ 8,557,297$ 8,823,733$ 8,928,070$ Erwin 2,650,771$ 3,445,542$ 3,283,518$ 3,113,100$ 2,744,155$ Lillington 5,055,946$ 3,433,360$ 3,302,294$ 3,031,109$ 2,839,535$ 2017 2016 2015 2014 2013 Angier 101.06% 91.40% 113.06% 116.07% 104.22% Coats 78.91% 76.19% 68.96% 56.41% 54.02% Dunn 27.64% 27.10% 28.99% 28.54% 29.31% Erwin 59.61% 34.00% 51.22% 67.16% 85.28% Lillington 167.99% 90.65% 71.52% 75.44% 77.23% 2017 2016 2015 2014 2013 Angier 9,041,191$ 7,449,366$ 7,606,498$ 7,239,088$ 6,813,845$ Coats 1,960,064$ 1,793,914$ 1,602,899$ 1,624,126$ 1,023,278$ Dunn 5,735,903$ 5,091,071$ 4,274,726$ 3,975,762$ 4,853,633$ Erwin 4,849,443$ 4,349,190$ 5,093,880$ 6,498,775$ 6,950,055$ Lillington 5,697,648$ 4,091,241$ 3,741,672$ 3,312,572$ 3,539,495$ 1 https://www.nctreasurer.com/slg/lfm/financial-analysis/Pages/Analysis-by-Population.aspx Revenues Expenditures Fund Balance % Cash U:\My Documents\Monthly Reports\2017 - 2018\February 2018 - Financial Statements 29