Cherokee County Board of Commissioners

Transcription

1 Cherokee County Board Commissioners September Financial Report (distributed without live presentation ) 1

2 2009 Year End Cherokee County Board Commissioners Summary 73.08% year lapsed Original Revised 9/30/ Percentage ALL REVENUES BY FUND GENERAL FUND (100) 57,486,894 15,212,941 56,839, ,684 56,983,936 13,288, % LAW LIBRARY FUND (205) 156, , ,000 EMERGENCY 911 TELEPHONE FUND (215) 3,995,750 2,614,780 4,301, ,301,406 2,519, % SENIOR SERVICES FUND (220) 614, , ,583 2, , , % PARKS AND RECREATION (225) 1,846,440 1,406,146 1,769, ,769,800 1,515, % INSURANCE PREMIUM FUND (230) 5,898,973 43,142 6,401, ,401, , % TRANSPORTATION FUND (240) 936, ,713 2,033, ,033, , % MULTIPLE GRANT FUND (250) 751, ,251 2,554, ,651 3,142, , % COMMUNITY DEVELOPMENT (251) 157,255 53,808 1,674, ,674, , % ANIMAL SERVICES FUND (252) 149, , , ,000 91, % DA's CONDEMNATION FUND (254) 47,757 47,757 15, ,000 17, % DRUG ABUSE AND TREATMENT FUND (255) 146, , , , , % VICTIM/WITNESS FUND (256) 188, , , , , % DUI COURT FUND (257) 195, , , , , % FIRE ADMINISTRATION FUND (270) 20,281,037 3,727,067 19,349,816 2,532 19,352,348 2,974, % JAIL FUND (271) 470, , , , , % SHERIFF'S COMMISSARY FUND (272) 303, , ,000 CONFISCATED ASSETS FUND (273) 91, , ,000 HOTEL/ MOTEL TAX FUND (275) 82,876 59,070 80, ,000 64, % IMPACT FEE FUND (295) 322, , , ,500 89, % RECREATION CAPITAL CONSTRUCTIO (310) 131, , % SPLOST IV (321) 11,057 7, , % SPLOST V (322) 27,690,827 17,226,784 27,779,706 1,441,039 29,220,745 22,024, % RESOURCE RECOVERY DEVELOPMT (375) 926, ,216, ,216,143 DEBT SERVICE (410) 4,236, ,717, ,717, , % CONFERENCE CENTER (555) 175, , , , , % EMERGENCY MEDICAL SERVICES (580) 3,843,445 5,183,333 6,574, ,575,274 5,820, % INSURANCE AND BENEFITS FUND (605) 9,100,922 5,665,434 7,978, ,978,395 6,422, % FLEET MAINTENANCE FUND (610) 1,390, ,323 1,480, ,480, , % TOTAL ALL REVENUES BY FUND 141,629,586 54,711, ,903,166 2,178, ,082,025 59,482, % 2

3 2009 Year End Cherokee County Board Commissioners Summary 73.08% year lapsed Original Revised 9/30/ Percentage OTHER FINANCE SOURCES TRANSFERS IN GENERAL FUND (100) 1,173, , , , , % EMERGENCY 911 TELEPHONE FUND (215) 100,000 75, % SENIOR SERVICES FUND (220) 526, , , , , % PARKS AND RECREATION (225) 906, ,482 1,046, ,046, , % TRANSPORTATION FUND (240) 297, , % MULTIPLE GRANT FUND (250) 173,579 10, , ,065 33, % COMMUNITY DEVELOPMENT (251) , , % ANIMAL SERVICES FUND (252) 858, , , , , % DUI COURT FUND (257) 87,451 65, , ,038 75, % IMPACT FEE FUND (295) , , % SPLOST V (322) , , % DEBT SERVICE (410) 8,584,510 6,438,383 7,545, ,545,685 6,438, % CONFERENCE CENTER (555) 47,876 36,570 45, ,000 40, % EMERGENCY MEDICAL SERVICES (580) 800, , , , , % TOTAL TRANSFERS IN 13,556,580 10,021,848 12,191, ,191,191 9,302, % USE OF RESERVES EMERGENCY 911 TELEPHONE FUND (215) , , % SENIOR SERVICES FUND (220) , , % INSURANCE PREMIUM FUND (230) , , % VICTIM/WITNESS FUND (256) , , % DUI COURT FUND (257) , , % IMPACT FEE FUND (295) 0 0 1,810, ,810, % RECREATION CAPITAL CONSTRUCTIO (310) ,617, ,617, % SPLOST IV (321) ,000 25, % TOTAL USE OF RESERVES ,379,278 25,000 30,404, % SALE OF ASSETS ECONOMIC DEVELOPMENT FUND (100) 118, ,796 1,162, ,162, , % TOTAL SALE OF ASSETS 118, ,796 1,162, ,162, , % PROCEEDS FROM DEBT INSTRUMENTS ECONOMIC DEVELOPMENT FUND (100) 0 0 1,405, ,405,865 1,405, % RECREATION CAPITAL CONSTRUCTIO (310) 46,825,087 46,602, ,767, % TOTAL PROCEEDS FROM DEBT INSTRUMENTS 46,825,087 46,602,337 1,405, ,405,865 12,172, % TOTAL OTHER FINANCE SOURCES 60,499,762 56,741,981 45,138,799 25,000 45,163,799 22,185, % TOTAL INFLOWS 202,129, ,453, ,041,964 2,203, ,245,824 81,667, % 3

4 2009 Year End Cherokee County Board Commissioners Summary 73.08% year lapsed Original Revised 9/30/ Percentage ALL EXPENDITURES BY FUND GENERAL FUND (100) 61,809,140 43,980,963 60,387, ,130 60,620,870 42,151, % LAW LIBRARY FUND (205) 178, , ,000 EMERGENCY 911 TELEPHONE FUND (215) 4,092,268 2,944,566 4,461, ,461,406 2,902, % SENIOR SERVICES FUND (220) 1,073, ,296 1,223,643 2,176 1,225, , % PARKS AND RECREATION (225) 2,949,384 2,181,318 2,816,550 8,697 2,825,247 2,094, % INSURANCE PREMIUM FUND (230) 6,254,134 4,237,467 7,022,673 2,543 7,025,216 4,937, % TRANSPORTATION FUND (240) 1,351, ,051 2,033, ,218 2,170, , % MULTIPLE GRANT FUND (250) 925, ,190 2,678, ,866 3,266, , % COMMUNITY DEVELOPMENT (251) 247, ,025 1,711, ,711, , % ANIMAL SERVICES FUND (252) 959, , ,935 2, , , % DA's CONDEMNATION FUND (254) 35,990 35,482 15, ,000 5, % DRUG ABUSE AND TREATMENT FUND (255) 87,451 65, , ,000 75, % VICTIM/WITNESS FUND (256) 260, , , , , % DUI COURT FUND (257) 346, , , , , % FIRE ADMINISTRATION FUND (270) 19,931,041 13,621,418 19,349,816 68,105 19,417,921 12,131, % JAIL FUND (271) 753, , , , , , % SHERIFF'S COMMISSARY FUND (272) 308, , ,000 CONFISCATED ASSETS FUND (273) 233, , ,000 HOTEL/ MOTEL TAX FUND (275) 82,876 62,820 80, ,000 67, % IMPACT FEE FUND (295) 1,008, ,812 2,146, ,146, , % RECREATION CAPITAL CONSTRUCTIO (310) 17,404,760 8,584,400 27,617,605 18,159 27,635,764 4,044, % SPLOST IV (321) 208, , ,980 26,980 12, % SPLOST V (322) 30,187,964 22,520,650 28,294,707 1,661,062 29,955,769 22,236, % RESOURCE RECOVERY DEVELOPMT (375) 926, ,216, ,216,143 DEBT SERVICE (410) 8,742,513 1,701,640 12,263, ,263,648 4,255, % CONFERENCE CENTER (555) 162, , , , , % EMERGENCY MEDICAL SERVICES (580) 7,217,642 5,397,088 6,924,497 23,570 6,948,067 4,354, % INSURANCE AND BENEFITS FUND (605) 9,561,316 6,931,323 7,978, ,978,395 7,437, % FLEET MAINTENANCE FUND (610) 1,339, ,342 1,480, ,481,260 1,063, % TOTAL ALL EXPENDITURES BY FUND 178,640, ,433, ,041,965 2,937, ,979, ,447, % 4

5 Fund Beginning Balance Cherokee County Board Commissioners Changes in Fund Balance As 9/30/ Revenues & Other Finance Sources Expenditures Ending Balance Net Increase/ (Decrease) 100 GENERAL FUND 30,180,394 16,042,628 42,151,251 4,071,771 (26,108,623) 205 LAW LIBRARY FUND 477, , EMERGENCY 911 TELEPHONE FUND 1,735,905 2,519,335 2,902,177 1,353,064 (382,842) 220 SENIOR SERVICES FUND 53, , , ,740 54, PARKS AND RECREATION (288,026) 2,301,028 2,094,319 (81,317) 206, INSURANCE PREMIUM FUND 176, ,734 4,937,956 (4,401,180) (4,577,223) 240 TRANSPORTATION FUND (141,865) 757, ,097 (300,474) (158,609) 250 MULTIPLE GRANT FUND (144) 751, ,433 (225,280) (225,137) 251 COMMUNITY DEVELOPMENT (90,942) 174, ,366 (213,567) (122,625) 252 ANIMAL SERVICES FUND 38, , ,187 55,324 16, DA's CONDEMNATION FUND 58,048 17,877 5,226 70,700 12, DRUG ABUSE AND TREATMENT FUND 433, ,550 75, ,083 26, VICTIM/WITNESS FUND 30, , ,987 1,273 (29,341) 257 DUI COURT FUND 74, , ,876 94,370 19, FIRE ADMINISTRATION FUND 13,718,033 2,974,191 12,131,011 4,561,213 (9,156,820) 271 JAIL FUND 2,194, , ,133 2,111,222 (83,464) 272 SHERIFF'S COMMISSARY FUND 100, , CONFISCATED ASSETS FUND 361, , HOTEL/ MOTEL TAX FUND 0 64,122 67,039 (2,917) (2,917) 295 IMPACT FEE FUND 3,632,965 89, ,672 3,587,628 (45,337) 310 RECREATION CAPITAL CONSTRUCTIO 29,160,007 10,781,377 4,044,341 35,897,043 6,737, SPLOST III SPLOST IV 1,313,049 2,313 12,583 1,302,779 (10,270) 322 SPLOST V 52,682 22,024,097 22,236,570 (159,790) (212,472) 375 RESOURCE RECOVERY DEVELOPMT DEBT SERVICE 6,035,036 6,874,911 4,255,721 8,654,225 2,619, CONFERENCE CENTER 59, , ,974 82,863 22, EMERGENCY MEDICAL SERVICES 1,979,944 6,082,632 4,354,986 3,707,590 1,727, INSURANCE AND BENEFITS FUND (342,175) 6,422,992 7,437,319 (1,356,502) (1,014,327) 610 FLEET MAINTENANCE FUND 130, ,207 1,063,607 36,826 (93,400) 91,133,965 81,667, ,447,354 60,354,347 (30,779,619) 5

6 9/30/2008 Cherokee County Board Commissioners Inflows Compared to Expenditures - All Funds As 9/30/ 2009 Year End Original Revised 9/30/ GENERAL FUND (100) INFLOWS 15,145,785 58,778,715 16,069,761 60,387, ,684 60,532,424 16,042, % EXPENDITURES 45,400,480 61,809,140 43,980,963 60,387, ,288 60,620,028 42,151, % Excess Inflows over Expenditures (30,254,695) (3,030,424) (27,911,202) 0 (87,603) (87,603) (26,108,623) LAW LIBRARY FUND (205) INFLOWS 0 156, , ,000 EXPENDITURES 1, , , ,000 Excess Inflows over Expenditures (1,030) (22,090) (37) EMERGENCY 911 TELEPHONE FUND (215) INFLOWS 3,172,827 4,095,750 2,689,780 4,461, ,461,406 2,519, % EXPENDITURES 2,727,284 4,092,268 2,944,566 4,461, ,461,406 2,902, % Excess Inflows over Expenditures 445,543 3,482 (254,786) (382,842) SENIOR SERVICES FUND (220) INFLOWS 843,882 1,140, ,002 1,223,643 2,176 1,225, , % EXPENDITURES 889,173 1,073, ,296 1,223,643 2,176 1,225, , % Excess Inflows over Expenditures (45,291) 66, , ,437 PARKS AND RECREATION (225) INFLOWS 2,268,967 2,753,083 2,138,628 2,816, ,816,550 2,301, % EXPENDITURES 2,397,226 2,949,384 2,181,318 2,816,550 8,537 2,825,087 2,094, % Excess Inflows over Expenditures (128,259) (196,300) (42,690) 0 (8,537) (8,537) 206,709 INSURANCE PREMIUM FUND (230) INFLOWS 156,944 5,898,973 43,142 7,022, ,022, , % EXPENDITURES DEVELOPMENT SERVICES CENTER ROADS AND BRIDGES STORMWATER MGT MAINTENANCE STORMWATER MGT ENGINEERING ENGINEERING DEVELOPMENT SERVIC ENGINEERING CONSERVATION ADMINISTRATION FOREST RESOURCES CONSERVATION BUILDING INSPECTIONS PLANNING AND ZONING CODE ENFORCEMENT INTERFUND TRANSFERS % 0 234, , , , , % 1,541,319 2,012,161 1,484,501 2,590, ,590,778 1,835, % 260, , , , , , , , , % 228, , , , , , % 508, , , , , , % 38,683 52,902 37,638 71, ,687 46, % 7,200 5,930 5,930 7, ,250 14, % , , , % 383, , , ,499 1, , , % 487, , , , , , % 600,000 1,139, , , , , % 6,254,134 4,237,467 7,022,673 2,543 7,025,216 4,937, (4,126,471) (355,161 (4,194,325) 0 (2,543) (2,543) (4,577,223) EXPENDITURES 4,283,415 % Excess Inflows over Expenditures )

7 9/30/2008 Cherokee County Board Commissioners Inflows Compared to Expenditures - All Funds As 9/30/ 2009 Year End Original Revised 9/30/ TRANSPORTATION FUND (240) INFLOWS 690,490 1,233, ,948 2,033, ,033, , % EXPENDITURES % CHATTIN DRIVE WAREHOUSE 0 50,282 48, TRANSPORTATION PROGRAM 380, , , , ,900 67, % FIXED ROUTE TRANSIT 37,181 86,196 70, , ,406 78, % 5311 TRANSPORTATION PROGRAM 424, , , , , , % ARRA - CATS ,373 59, , , , , % 5311 ARRA GRANT , , , % EXPENDITURES 841,820 1,351, ,051 2,033, ,218 2,170, , % Excess Inflows over Expenditures (151,331) (117,686) (104,103) 0 (136,218) (136,218) (158,609) MULTIPLE GRANT FUND (250) INFLOWS 461, , ,705 2,678, ,651 3,266, , % EXPENDITURES ACCG INTERNSHIP PROGRAM BULLET PROOF VEST GRANT 2009 Cherokee County Health Dept Grant CITIZENS CORP PROGRAM CERT CLASSES GRANT DUI/DRUG COURT GRANT 2007 JUDICIAL COUNCIL OF GA DUI GRANT ENERGY EFFICIENCY & CONSERVATION GR EMERGENCY MGMT PERFORMANCE GRANT CHEROKEE FAMILY FOCUS GEMA HAZMAT GRANT GEORGIA TERRORISM INTELLIGENCE PROJ HEAT GRANT Hazard Mitigation Grant HOME FUNDS GRANT HOMELAND SECURITY GRANT STATE & LOCAL OVERTIME ASSISTANCE JUSTICE ASSISTANCE GRANT (JAG) EDWARD BYRNE JUSTICE ASSISTANCE GRA % , % 0 4, ,462 2,462 2, % 2,602 1,787 1, ,983 4, ,768 8,768 8, % 4,708 1,327 1, ,352 31,206 29,044 31, ,650 29, % 18,798 23,417 22,076 20, ,410 19, % 0 80, ,746, ,746, , % 0 40,586 7, ,985 1,985 1, % 50,000 49,091 24,305 23,038 25,000 48,038 24, % ,000 15,000 4, % ,092 80, % 83, ,304 73, , ,099 77, % 0 6, , ,870 18, % 34, , , , % 3,670 16,278 10, ,674 14,674 12, % 11,626 48,473 48, ,168 12, , , , ,380 30, % 18, SOLICITORS OFFICE JUSTICE ADMIN GRA JUDICIAL DATA EXCHANGE GRANT 7

8 9/30/2008 Cherokee County Board Commissioners Inflows Compared to Expenditures - All Funds As 9/30/ 2009 Year End Original Revised 9/30/ JUVENILE - IN-SCHOOL PROB GRANT 12,240 13,920 13, POS JUVENILE OFFENDERS PROGRAM 3,000 7,200 4,800 7, , % LAW CLERK GRANT 132, ,494 82, PANDEMIC FLU GRANT 0 2,823 2, PERFORMANCE PARTNERSHIP AGREEM ,321 43,321 43, % PARTNERSHIP PERFORMANCE AGREEM ,571 42,571 3, % PROJECT SAFE NEIGHBORHOOD GRANT 30, ,432 84,940 18, ,892 RECOVERY ACT JUSTICE ASST GRANT 0 3, ,780 5,029 34,809 20, % RECOVERY ACT VIOLENCE AGAINST WOMEN 0 22, ,741 5,582 59,323 46, % ARRA JAG COURTS SECURITY EQUIP , ,329 10, % ARRA JAG NETWORK INFRASTRUCTURE , ,000 34, % ARRA JAG LABORATORY CONTRACT , ,000 20, % ARRA JAG SERVER UPGRADE , ,344 21, % ARRA JAG VIDEO CONF EQUIPMENT , ,200 ARRA JAG ELECTRONIC WARRANTS , ,360 ARRA JAG TRANSCRIPTION CONTRACT , ,613 13, % SEX OFFENDER MANAGMENT ASSIST GRANT 53,479 41,818 48, STOP VAWA CJSI GRANT - DA ,000 80,000 4, % STOP VIOLENCE AGAINST WOMEN ACT GRA , ,761 47, % VICTIM'S OF CRIME ACT 104, , , , , , % EXPENDITURES 657, , ,190 2,678, ,866 3,266, , % Excess Inflows over Expenditures (195,238) 0 (162,484) 0 (215) (215) (225,137) COMMUNITY DEVELOPMENT (251) INFLOWS 0 157,255 53,808 1,711, ,711, , % EXPENDITURES UNASSIGNED PROJECTS ANNA CRAWFORD CRILDRENS CENTER ANNA CRAWFORD CHILDRENS CENTER APPALACHIAN CHEROKEE LEARNING CENTE PLANNING / ADMINISTRATION MALON D MIMMS BOYS & GIRLS CLUB BALL GROUND SENIOR CENTER COURT APPOINTED SPECIAL ADVOCATES COMMUNITY DEVELOPMENT BLOCK GRANT CHEROKEE DAY TRAINING CENTER % , , , , , , , , , , , ,000 5, % , , , , ,000 9, % 0 91,556 42, , ,002 93, % , , , , ,000 18, % CHEROKEE FAMILY VIOLENCE CENTER 8

9 9/30/2008 Cherokee County Board Commissioners Inflows Compared to Expenditures - All Funds As 9/30/ 2009 Year End Original Revised 9/30/ GOSHEN VALLEY BOYS RANCH , ,000 15, % HOME PLANNING/ ADMINISTRATION , ,600 HOME FUNDS GRANT 0 83,295 73, , , , % EMORY UNIVERSITY/ MY HOUSE , ,000 NORTH GEORGIA ANGEL HOUSE 0 7, , ,000 COMMUNITY YOUTH GROUPs 0 29, EXPENDITURES 0 247, ,025 1,711, ,711, , % Excess Inflows over Expenditures 0 (90,402) (74,218) (122,625) ANIMAL SERVICES FUND (252) INFLOWS 767,220 1,008, , , , , % EXPENDITURES 755, , , ,935 2, , , % Excess Inflows over Expenditures 11,941 49,466 95,472 0 (2,515) (2,515) 16,771 DA's CONDEMNATION FUND (254) INFLOWS 16,105 47,757 47,757 15, ,000 17, % EXPENDITURES 6,939 35,990 35,482 15, ,000 5, % Excess Inflows over Expenditures 9,166 11,767 12, ,651 DRUG ABUSE AND TREATMENT FUND (255) INFLOWS 115, , , , , , % EXPENDITURES 52,784 87,451 65, , ,000 75, % Excess Inflows over Expenditures 62,256 58,770 38, ,772 VICTIM/WITNESS FUND (256) INFLOWS 149, , , , , , % EXPENDITURES 196, , , , , , % Excess Inflows over Expenditures (47,085) (72,294) (63,584) (29,341) DUI COURT FUND (257) INFLOWS 313, , , , , , % EXPENDITURES 262, , , , , , % Excess Inflows over Expenditures 51,313 (63,957) (2,959) ,635 FIRE ADMINISTRATION FUND (270) INFLOWS 3,171,670 20,281,037 3,727,067 19,349,816 2,532 19,352,348 2,974, % EXPENDITURES FIRE ADMINISTRATION FIRE MARSHALL FIRE FIGHTING FIRE PREVENTION FIRE TRAINING % 1,129,296 2,249,226 1,526,439 1,421,252 27,291 1,448, , % 480, , , , , , % 10,175,582 16,058,906 11,011,711 16,138,565 40,814 16,179,379 10,376, % 164, , , , , , % 588, , ,609 1,054, ,054, , % 19,931,041 13,621,418 19,349,816 68,105 19,417,921 12,131, EXPENDITURES 12,539,255 %

10 9/30/2008 Cherokee County Board Commissioners Inflows Compared to Expenditures - All Funds As 9/30/ 2009 Year End Original Revised 9/30/ Excess Inflows over Expenditures (9,367,585) 349,996 (9,894,351) 0 (65,572) (65,572) (9,156,820) JAIL FUND (271) INFLOWS 369, , , , , , % EXPENDITURES 206, , , , , , , % Excess Inflows over Expenditures 163,670 (283,355) 99,339 0 (166,029) (166,029) (83,464) SHERIFF'S COMMISSARY FUND (272) INFLOWS 0 303, , ,000 EXPENDITURES 0 308, , ,000 Excess Inflows over Expenditures 0 (5,080) CONFISCATED ASSETS FUND (273) INFLOWS 0 91, , ,000 EXPENDITURES 0 233, , ,000 Excess Inflows over Expenditures 0 (141,742) HOTEL/ MOTEL TAX FUND (275) INFLOWS 74,216 82,876 59,070 80, ,000 64, % EXPENDITURES 74,256 82,876 62,820 80, ,000 67, % Excess Inflows over Expenditures (40) 0 (3,750) (2,917) IMPACT FEE FUND (295) INFLOWS 1,673, , ,326 2,146, ,146,000 89, % EXPENDITURES LIBRARY FIRE PROTECTION LEASE PAYMENTS-FIRST UNION COMMERCE PARKS & RECREATION ROADS ADMINISTRATIVE JAIL TRAINING RANGE PROPERTY % 135, , , , , , % 0 701, , , , , , , ,000 69, , , , , , , ,008, ,812 2,146, ,146, , EXPENDITURES 547,636 % Excess Inflows over Expenditures 1,126,118 (685,274) (22,486) (45,337) RECREATION CAPITAL CONSTRUCTIO (310) INFLOWS 0 46,956,149 46,602,908 27,617, ,617,605 10,781, % EXPENDITURES PARKS & RECREATION BOND PARKS G.O. BONDS UNASSIGNED PROJECTS 0 496, , %

11 9/30/2008 Cherokee County Board Commissioners Inflows Compared to Expenditures - All Funds As 9/30/ 2009 Year End Original Revised 9/30/ PARKS ENGINEERING/OPERATIONS 0 53,173 23, , , , % PARK EQUIPMENT 0 177,998 40, ,469 18, ,564 92, % PARKS - CITY CLUB 0 8,815 8, , ,000 3, % 25 ACRES/PARK VILLAGE 0 497, , , ,000 CLINE PARK 0 244, ,074 50, ,000 UNIVETER/KILLIAN 0 2,407,364 2,394, , % COUNTY PARK - NORTH/THACKER PROPERT 0 2,827,360 2,825, KELLOGG CREEK & VICTORY DRIVE ASSEM 0 2,180,830 2,171, , % SOCCER COMPLEX 0 155,206 8,985 3,700, ,700,000 1,267, % CANTON PARK ALONG THE ETOWAH 0 4, ,500, ,500,000 78, % THOMPSON PROPERTY/SW PARK 0 1,899,554 2, HIGHWAY 20 - EAST PARK 0 4,492, ,500, ,500,000 5, % DUNN PROPERTY - SW PARK 0 1,552, % BLANKET CREEK 0 1, , , , % AQUATIC CENTER ,000, ,000,000 24, % GREENSPACE ,000, ,000,000 1,512, % HOLLY SPRINGS PARK , ,000 TWIN CREEKS SOFTBALL EXPANSION , ,000 TWIN CREEKS SOFTBALL RENOVATIONS ,500, ,500,000 10, % WOODSTOCK GREENPRINTGS ,340, ,340,000 27, % WALESKA PARK 0 366, , ,000 BALL GROUND PARK , ,000 BUFFINGTON PARK RENOVATION , ,000 FENCING REPAIRS , , , % HOBGOOD PARK RENOVATIONS , , , % LIGHTING SYSTEM UPGRADES , ,000 RIVERSIDE MAINTENANCE FACILITY , ,000 12, % TENNIS & BASKETBALL COURT RESURFACE 0 40, , ,000 7, % UNION HILL COMMUNITY CENTER , ,000 EXPENDITURES 0 17,404,760 8,584,400 27,617,605 18,159 27,635,764 4,044, % Excess Inflows over Expenditures 0 29,551,389 38,018,508 0 (18,159) (18,159) 6,737,035 SPLOST IV (321) INFLOWS 33,302 11,057 7, ,000 25,000 2, % EXPENDITURES FIRE PROTECTION SPLOST 0 50,388 50, GREENSPACE SPLOST IV 50, , , ,980 26,980 11, % %

12 9/30/2008 Cherokee County Board Commissioners Inflows Compared to Expenditures - All Funds As 9/30/ 2009 Year End Original Revised 9/30/ ADMINISTRATION/ENGINEERING , % STONE HANDCOCK CONNECTOR 0 10,720 5, EXPENDITURES 72, , , ,980 26,980 12, % Excess Inflows over Expenditures (39,426) (197,769) (175,182) 0 (1,980) (1,980) (10,270) SPLOST V (322) INFLOWS 33,001,177 27,690,827 17,226,784 28,294,706 1,441,039 29,735,745 22,024, % EXPENDITURES COMMUNITY CENTERS GREENSPACE SPLOST IV TRANSFER FOR DEBT SERVICE PAYMENTS LIBRARY SPLOST V PARKS & RECREATION SPLOST V CITY DISTRIBUTION ADMIN/ACCOUNTING ADMINISTRATION/ENGINEERING ROADS & BRIDGES CITY OF BALLGROUND - PARKS SOCCER COMPLEX ROAD PROJECTS GARLAND MOUNTAIN TRAIL R&B ANNUAL STORM DRAINAGE IMPROV ADMINISTRATION BUILDING TAX COMM - TOWNLAKE FIRE - SPLOST V COMMUNICATIONS - E911 LAW ENFORCEMENT SHERIFF VEHICLES WARNING SIREN UPGRADE SENIOR CENTER SPLOST V AIRPORT SPLOST V UNASSIGNED PROJECTS KELLOGG CREEK & VICTORY DRIVE ASSEM % 616, , , , % 0 31,783 31, ,125,000 4,166,667 3,125,000 7,545, ,545,685 3,125, % 0 124, , , , , % 519, , , ,037, % 4,827,440 6,201,796 3,583,128 5,982, ,982,121 4,819, % 48,575 71,821 48,786 69, ,348 46, % 257, , , , , , % 765, , ,262 1,198, ,637 1,417, , % 0 36, ,00 115,317 1,255,802 1,121, ,577,366 7,632,133 6,309,596 7,694, ,425 8,106,616 4,484, % , % , % 6,877,903 1,346,456 2,131, , , , % ,030,000 1,030,000 1,022, % 222, , ,125 2,000, ,000,000 1,402, % 0 8,956 8, , % 0 519, , , , , % ,050, ,050,000 18, (307,930) 0.00% , ,000 6,798,615 5,712,379 3,762,194 1,350, ,350,000 3,558, % , % 30,187,964 22,520,650 28,294,707 1,661,062 29,955,769 22,236, EXPENDITURES 28,771,297 % Excess Inflows over Expenditures 4,229,880 (2,497,137) (5,293,866) (1) (220,023) (220,024) (212,472) RESOURCE RECOVERY DEVELOPMT (375) INFLOWS 0 926, ,216, ,216, EXPENDITURES 0 926, ,216, ,216,143

13 9/30/2008 Cherokee County Board Commissioners Inflows Compared to Expenditures - All Funds As 9/30/ 2009 Year End Original Revised 9/30/ Excess Inflows over Expenditures DEBT SERVICE (410) INFLOWS 6,250,574 12,821,070 6,438,383 12,263, ,263,648 6,874, % EXPENDITURES 649,172 8,742,513 1,701,640 12,263, ,263,648 4,255, % Excess Inflows over Expenditures 5,601,401 4,078,556 4,736, ,619,190 CONFERENCE CENTER (555) INFLOWS 0 222, , , , , % EXPENDITURES 0 162, , , , , % Excess Inflows over Expenditures 0 60,617 44, ,942 EMERGENCY MEDICAL SERVICES (580) INFLOWS 4,444,977 4,643,445 5,783,333 6,924, ,925,274 6,082, % EXPENDITURES 4,519,706 7,217,642 5,397,088 6,924,497 23,570 6,948,067 4,354, % Excess Inflows over Expenditures (74,728) (2,574,198) 386,244 0 (22,794) (22,794) 1,727,646 INSURANCE AND BENEFITS FUND (605) INFLOWS 5,070,641 9,100,922 5,665,434 7,978, ,978,395 6,422, % EXPENDITURES 5,725,656 9,561,316 6,931,323 7,978, ,978,395 7,437, % Excess Inflows over Expenditures (655,015) (460,394) (1,265,888) (1,014,327) FLEET MAINTENANCE FUND (610) INFLOWS 974,465 1,390, ,323 1,480, ,480, , % EXPENDITURES 923,779 1,339, ,342 1,480, ,481,260 1,063, % Excess Inflows over Expenditures 50,685 51,366 (62,018) 0 (700) (700) (93,400) TOTAL INFLOWS 79,166, ,129, ,453, ,041,964 2,123, ,165,824 81,667, % TOTAL EXPENDITURES 112,501, ,640, ,433, ,041,965 2,856, ,898, ,447, % % TOTAL EXCESS INFLOWS OVER EXPENDITURES (33,334,219) 23,488,576 (5,979,744) (1) (732,888) (732,888) (30,779,619) 13

14 Cherokee County Board Commissioners Comparison Report - General Fund 73.08% year lapsed 2009 Year End % 2009 YE Original Revised 9/30/ % REVENUES TAXES 42,507,262 7,473, % 42,708, ,708,252 6,160, % LICENSES AND PERMITS 1,163,830 1,188, % 895, ,000 1,053, % INTERGOVERNMENTAL RE 41,319 41, % 41, ,500 42, % CHARGES FOR SERVICES 7,796,546 2,513, % 7,713, ,713,500 2,222, % FINES AND FORFEITURE 4,769,372 3,259, % 4,746, ,746,000 3,067, % INVESTMENT INCOME 114, , % 150, ,000 47, % MISCELLANEOUS 1,093, , % 585, , , , % TOTAL REVENUES 57,486,894 15,212, % 56,839, ,684 56,983,936 13,288, % General Fund Revenues By Source TAXES 46.35% CHARGES FOR 16.72% SERVICES MISCELLANEOUS 5.24% FINES AND FORFEITURE 23.09% INTERGOVT REVENUE 0.32% INVESTMENT 0.35% INCOME LICENSES AND PERMITS 7.93% 14

15 Cherokee County Board Commissioners Comparison Report - General Fund 73.08% year lapsed 2009 Year End % 2009 YE Original Revised 9/30/ % OTHER FINANCE SOURCES TRANSFERS IN 1,173, , % 980, , , % SALE OF ASSETS 118, , % 1,162, ,162, , % PROCEEDS FROM DEBT INSTRUMENTS 0 1,405, ,405,865 1,405, % TOTAL OTHER FINANCE SOURCES 1,291, , % 3,548, ,548,488 2,753, % General Fund Other Financing Sources PROCEEDS FROM DEBT INSTRUMENTS 51.05% TRANSFERS IN 23.15% SALE OF ASSETS 25.79% TOTAL INFLOWS 58,778,715 16,069, % 60,387, ,684 60,532,424 16,042, % 15

16 Cherokee County Board Commissioners Comparison Report - General Fund 73.08% year lapsed 2009 Year End % 2009 YE Original Revised 9/30/ % EXPENDITURES GENERAL SERVICES BOARD OF COMMISSIONERS 278, , % 276,349 1, , , % COUNTY CLERK 80,198 59, % 91, ,008 57, % COUNTY MANAGER 317, , % 334, , , % ELECTIONS 481, , % 768, , , % COUNTY ATTORNEY 507, , % 525, , , % HUMAN RESOURCES 269, , % 353, , , % TAX COMMISSIONER 1,749,360 1,292, % 1,828, ,828,736 1,243, % TAX ASSESSOR 1,759,560 1,258, % 1,760, ,760,071 1,207, % GENERAL ADMINISTRATION 1,386,251 1,197, % 0 88,412 88,412 26, % PRINTING AND COPY CENTER 132,685 99, % 139, ,500 82, % CORONER 100,398 65, % 105, ,446 79, % HEALTH AND HUMAN SERVICES 483, , % 458, , , % GEORGIA HIGHLANDS MENTAL HEALT 10, COUNTY EXTENSION SERVICES 106,796 60, % 89, ,000 53, % GENERAL SERVICES 7,663,055 5,695, % 6,730,874 90,012 6,820,886 4,590, % CULTURAL AFFAIRS CHILDREN & YOUTH SERVICES 85,000 72, % 120,000 92,500 27,500 20, % LIBRARY ADMINISTRATION 2,084,720 1,577, % 1,980, ,980,500 1,485, % CHEROKEE ARTS CENTER ,000 45,000 30, % METRO ATL ARTS COALITION ,000 25,000 18, % HISTORICAL SOCIETY ,500 22,500 15, % WATER RESOURCES CONSERVATION 10,000 10, % CULTURAL AFFAIRS 2,179,720 1,659, % 2,100, ,100,500 1,570, % SUPPORT SERVICES FINANCE 584, , % 561, , , % BUSINESS LICENSE % % PURCHASING 129,328 83, % 184,160 12, ,754 95, % INFORMATION TECHNOLOGY SYSTEMS 1,381,076 1,038, % 1,654, ,654,016 1,014, % SUPPORT SERVICES 2,095,072 1,561, % 2,399,556 12,594 2,412,150 1,492, % JUDICIAL SERVICES COURT ADMINISTRATIVE SERVICES 926, , % 613, , , % SUPERIOR COURT 446, , % 785, , , % SUPERIOR COURT PRE-TRIAL SERV 145,242 96, % 172, , , % INDIGENT DEFENSE 2,036,642 1,441, % 1,920,214 2,629 1,922,842 1,308, % 16 CLERK OF SUPERIOR COURT 3,084,385 2,220, % 3,163, ,163,533 2,259, %

17 2009 Year End Cherokee County Board Commissioners Comparison Report - General Fund 73.08% year lapsed % 2009 YE Original Revised 9/30/ % DISTRICT ATTORNEY 1,701,420 1,220, % 1,789, ,789,266 1,196, % STATE COURT 626, , % 610, , , % STATE COURT SOLICITOR 1,364, , % 1,394, ,394, , % MAGISTRATE COURT 339, , % 346, , , % PROBATE COURT 584, , % 626, , , % JUVENILE COURT 836, , % 791, , , % ADULT PROBATION AND PAROLE 12,500 9, % 12, ,500 12, % JUDICIAL SERVICES 12,103,788 8,683, % 12,226,119 2,629 12,228,747 8,565, % LAW ENFORCEMENT VICE CONTROL 777, , % 789, , , % LAW ENFORCEMENT ADMINISTRATION 3,048,857 1,992, % 2,742,520 7,603 2,750,123 1,787, % CRIME AND INVESTIGATION 1,968,456 1,397, % 2,066,741 13,730 2,080,471 1,536, % MAJOR CRIMES UNIT 481, , % 569, , , % UNIFORM PATROL 7,987,410 5,667, % 7,659, ,659,314 5,557, % SHERIFF TRAINING DIVISION 631, , % 712, , , % SPECIAL DETAIL SERVICES 131,393 82, % 151, ,650 46, % COURT SERVICES 1,638,744 1,151, % 2,722,557 8,640 2,731,197 2,041, % SHERIFF INTERNAL AFFAIRS 175, , % 193, , , % SHERIFF CROSSING GUARDS 178, , % 178, , , % ADULT CORRECTIONAL INSTITUTE 10,860,922 7,981, % 10,583,869 1,572 10,585,440 8,097, % EMERGENCY MANAGEMENT 235, , % 253, , , % LAW ENFORCEMENT 28,116,124 20,037, % 28,623,674 31,585 28,655,259 20,895, % COUNTY MARSHAL ANIMAL SERVICES 292, , % 314, , , % COUNTY MARSHAL 292, , % 314, , , % COMMUNITY DEVELOPMENT GEOGRAPHICAL INFORMATION SYSTE 437, , % 421, , , % BUILDING INSPECTIONS 720, , % % COMMUNITY DEVELOPMENT 1,158, , % 421, , , % PUBLIC WORKS PROPERTY MANAGEMENT 1,567,225 1,216, % 1,515,874 2,695 1,518,569 1,096, % STORMWATER MGT ENGINEERING LANDFILL CLOSURE/POSTCLOSURE 178, , % 150, , , % PUBLIC WORKS 1,745,725 1,316, % 1,665,874 2,695 1,668,569 1,232, % COMMUNITY SERVICES COMMUNITY SERVICES AGENCY 130,750 93, % 138, ,633 76, % RECYCLABLES COLLECTION 172, , % 179, , , %

18 2009 Year End Cherokee County Board Commissioners Comparison Report - General Fund 73.08% year lapsed % 2009 YE Original Revised 9/30/ % COMMUNITY SERVICES 303, , % 318, , , % INTERFUND TRANSFERS TRANSFER TO SENIOR SERVICES 526, , % 576, , , % TRANSFER TO RECREATION FUND 906, , % 1,046, ,046, , % TRANSFERS TO GRANT FUND 173,579 10, % 124, ,065 33, % TRANSFER TO CDBG FUND 0 37, ,500 TRANSFERS TO ANIMAL SVC FUND 858, , % 794, , , % INTERFUND TRANSFERS 2,465,370 1,844, % 2,579, ,579,310 1,847, % CAPITAL EXPENDITURES 948, , % 257,452 92, ,225 86, % ECONOMIC DEVELOPMENT 2,726,032 1,134, % 2,740, ,740,452 1,166, % FLEX BENEFITS 11,004 7, % 10, ,000 9, % TOTAL EXPENDITURES 61,809,140 43,980, % 60,387, ,288 60,620,028 42,151, % 18

19 Cherokee County Board Commissioners Comparison Report - General Fund - By Account 73.08% year lapsed 2009 Year End % 2009 Original Revised 9/30/ % EXPENDITURES REGULAR EMPLOYEES ,522,629 20,055, % 28,079,114 20,000 28,059,114 19,580, % SALARIES/ SALARY SUPPLEME , , % 228,156 20, , , % SALARIES/ COURT SERVICE ,340 36, % 10,345 15,000 25,345 20, % SALARIES/ HOLIDAY PAY , ,000 99, % UNIFORM ALLOWANCE ,966 45, % 65, ,890 42, % TEMPORARY EMPLOYEES , ,000 45, % OVERTIME , , % 1,065, ,065, , % GROUP INSURANCE - HEALTH ,813,222 1,882, % 2,685, ,685,909 2,041, % GROUP INSURANCE - LIFE , , % 88, ,070 59, % GROUP INSURANCE - DENTAL ,692 76, % 108, ,367 77, % GROUP INSURANCE-LONG TER ,058 92, % 126, ,359 86, % GROUP INSURANCE-SHORT TE ,836 61, % 27, ,787 21, % SOCIAL SECURITY (FICA) CONT ,753,085 1,262, % 1,576, ,576,688 1,215, % MEDICARE , , % 371, , , % RETIREMENT CONTRIBUTION/ ,636 21, % 27, ,847 16, % DEFINED BENEFIT PLAN ,932,245 1,377, % 1,681, ,681,816 1,240, % UNEMPLOYMENT INSURANCE ,053 50, % 71, ,976 13, % WORKER'S COMPENSATION , , % 344, , , % OTHER EMPLOYEE BENEFITS ,187 1, % 15, ,000 2, % OFFICAL/ADMINISTRATIVE % 9, ,000 2, % OFFICIAL/ADMINISTRATIVE/JUR , , % 230, , , % ADMINISTRATIVE/ WITNESS FEE ,834 5, % 10, ,000 8, % PROFESSIONAL ,527,720 1,203, % 1,526,821 23,682 1,550,503 1,046, % PROFESSIONAL SERVICES/REP , , % 357, , , % PROFESSIONAL/COURT INTERP ,508 80, % 123, ,500 72, % COURT APPOINTED ATTORNEY ,668,883 1,156, % 1,530, ,530,000 1,034, % PROF SVCS JUDICIAL ASSISTA ,308 2, % 5, ,500 ATTORNEY FOR THE DAY , , % 128, , , % PROF SVC/GUARDIAN AD LITEM ,258 64, % 100, ,000 68, % PROFESSIONAL SERVICE-MEDI ,707,566 1,407, % 1,868, ,868,805 1,818, % TECHNICAL , , % 316,020 15, , , % 19 DISPOSAL ,627 37, % 65, ,270 40, %

20 2009 Year End Cherokee County Board Commissioners Comparison Report - General Fund - By Account 73.08% year lapsed % 2009 Original Revised 9/30/ % CUSTODIAL , , % 508, , , % LAWN CARE ,904 55, % 90, ,000 51, % REPAIRS AND MAINTENANCE , , % 545,206 99, , , % VEHICLE MAINTENANCE , , % 485, , , % RENTAL OF LAND AND BUILDIN ,012 50, % 78, ,200 53, % RENTAL OF EQUIPMENT AND V , , % 193, , , % INSURANCE, OTHER BENEFITS , , % 349, , , % INSURANCE DEDUCTIBLES , ,000 COMMUNICATIONS , , % 677, , , % POSTAGE , , % 347, , , % ADVERTISING ,191 15, % 25,900 1,000 26,900 18, % PRINTING AND BINDING ,531 36, % 61, ,780 30, % TRAVEL , , % 234, ,997 90, % DUES AND FEES , , % 102, ,666 48, % EDUCATION AND TRAINING , , % 247, , , % LICENSES CONTRACT LABOR , ,000 0 OTHER PURCHASED SERVICES ,614 70, % 74, ,200 38, % AUTOMOTIVE SERVICES O/S FL ,488 49, % 80, ,000 52, % GENERAL SUPPLIES AND MATE , , % 833,907 17, , , % GEN SUPPLIES/ WEAPONS & AM , , % 200, ,093 99, % GENERAL SUPPLIES- CUSTODIA ,446 5, % 11, ,500 3, % GEN SUPPLIES/STONE , % AUTOMOTIVE SUPPLIES ,340 18, ,900 WATER/SEWERAGE , , % 222, , , % NATURAL GAS ,101 54, % 133,388 1, ,188 56, % ELECTRICITY , , % 808,108 1, , , % GASOLINE , , % 743, , , % FOOD , , % 587, , , % BOOKS AND PERIODICALS ,638 27, % 46, ,920 26, % SMALL EQUIPMENT ,990 51, % 117, ,759 29, % OTHER MISCELLANEOUS EQUIP , % 3, , % 20 NON ASSET COMPUTER EQUIP , , % 779,960 14, , , %

21 Cherokee County Board Commissioners Comparison Report - General Fund - By Account 73.08% year lapsed 2009 Year End % 2009 Original Revised 9/30/ % OTHER SUPPLIES , , % 416,343 2, , , % SITE IMPROVEMENTS ,125 54, % BUILDINGS ,199 41, % 25, ,000 BUILDING IMPROVEMENTS , VEHICLES , , % 64,775 92, ,548 79, % COMPUTERS , , % 167, ,677 6, % OTHER EQUIPMENT ,107 25, % ADMINISTRATIVE FEES ,576 7, % 25, ,000 INTERGOVERNMENTAL ,796 60, % 89, ,000 53, % PAYMENTS TO OTHER AGENCIE ,161,072 2,381, % 3,085, ,085,374 2,292, % PAYMENTS TO OTHERS ,567 1, % 10, ,000 1, % BOND PRINCIPAL , , % 725, , , % BOND INTEREST ,433 93, % 48, ,213 48, % OTHER DEBT PAYMENTS ,479,786 1,460, ,460,865 TRANSFER TO SENIOR SERVIC , , % 576, , , % TRANSFER TO RECREATION FU , , % 1,046, ,046, , % TRANSFERS TO GRANT FUND ,579 10, % 124, ,065 33, % TRANSFER TO CDBG FUND , ,500 TRANSFERS TO ANIMAL SVC FU , , % 794, , , % TOTAL EXPENDITURES INFLOWS 61,809,140 43,980, % 60,387, ,288 60,620,028 42,151, % 21

22 Cherokee County Board Commissioners Fire District Fund 73.08% year lapsed 2009 Year End Original Adjustme nts Revised 9/30/ % REVENUES TAXES 19,201,033 2,798,978 18,290, ,290,816 1,926, % LICENSES AND PERMITS 37,176 27,913 50, ,000 24, % CHARGES FOR SERVICES 831, , , , , % INVESTMENT INCOME 79,936 68, , ,000 28, % MISCELLANEOUS 131, ,532 2,532 1, % TOTAL REVENUES 20,281,037 3,727,067 19,349,816 2,532 19,352,348 2,974, % EXPENDITURES FIRE ADMINISTRATION 2,249,226 1,526,439 1,421,252 27,291 1,448, , % FIRE FIGHTING 16,058,906 11,011,711 16,138,565 40,814 16,179,379 10,376, % FIRE MARSHALL 537, , , , , % FIRE PREVENTION 205, , , , , % FIRE TRAINING 880, ,609 1,054, ,054, , % TOTAL EXPENDITURES 19,931,041 13,621,418 19,349,816 68,105 19,417,921 12,131, % Revenues Expenditures TAXES 64.77% FIRE FIGHTING 85.54% MISCELLANEOUS 0.04% LICENSES AND PERMITS 0.84% INVESTMENT INCOME 0.95% CHARGES FOR SERVICES 33.40% FIRE ADMINISTRATION 6.49% FIRE TRAINING 4.16% FIRE PREVENTION 1.15% FIRE MARSHALL 2.66% 22

23 Cherokee County Board Commissioners Cherokee Recreation and Parks Agency As 9/30/ 2009 Year End Original Revised 9/30/ % Parks & Recreation Operations - Fund 225 Revenues Beer & Wine Taxes Program Fees Misc Revenue Transfers from General Fund Parks Bond Fund 870, , , , , % 938, , , , , % 38, % 906, ,482 1,046, ,046, , % % Total Revenues 2,753,083 2,138,628 2,816, ,816,550 2,301, % Expenditures Administration Programs Maintenance 831, , , , , % 1,066, ,717 1,146, ,146, , % 1,051, , ,092 7, , , % Total Expenditures 2,949,384 2,181,318 2,816,550 8,537 2,825,087 2,094, % Net Income / Loss (196,300) (42,690) 0 (8,537) (8,537) 206,709 Revenues Transfers from General Fund 34.12% Beer & Wine Taxes 26.26% Program Fees 39.62% 23

24 Insurance and Benefits Fund January - September YTD January February March April May June July August September Total 2009 YTD V to Prior Yr Self Insured Revenues Health Insurance 468, , , , , , , , ,827 4,995,159 3,936,631 1,058,528 Dental Insurance 35,581 44,234 44,205 44,186 44,330 44,204 66,286 44,408 44, , ,092 54,804 Stoploss Reimbursement 60,516 5,966 29,350 1,375 21, ,754 28,639 27, , , ,731 Retiree Med Transfer COBRA Payments 5,064 21,233 10,670 9,489 12,603 12,446 14,049 6,309 17, ,659 71,422 38,237 Total Revenue 509, , , , , ,457 1,076, , ,359 5,877,426 4,482,126 1,395,300 Expenditures - Health Insurance 724, , , , , , , , ,156 5,714,367 4,443,319 1,271,048 Dental Insurance 33,579 50,254 47,305 54,117 48,155 34,484 59,815 49,918 38, , ,560 67,587 Retiree Med Claims Capitation Fees 10,864 10,846 10,844 10,784 10,990 10,688 10,874 10,866 10,644 97, ,917 (8,517) Broker Fees 3,906 8,650 12,556 90,150 (77,594) AdministrativeServices 75,069 74,439 74,442 74,153 74,938 74, ,639 74,121 73, , , ,034 Total Expenditures 843, , , , , , , , ,723 6,955,515 5,533,957 1,421,558 Insured (334,409) (63,547) 16,903 (307,692) (284,863) (309,863) 335,854 (22,107) (108,364) (1,078,089) (1,051,831) (26,258) Other Insurance Revenue Long Term Disability 5,300 26,445 17,460 17,398 17,327 17,219 25,657 16,968 16, , ,640 25,007 Short Term Disability 5,050 25,275 16,845 16,824 16,893 16,731 25,162 19,439 19, , ,205 (32,603) Life Insurance 7,459 32,066 21,193 21,198 21,101 21,017 31,078 20,659 20, , ,386 (40,051) 401A Forfeitures 4,653 2,818 2,563 2,684 2,566 2,579 2,662 2,561 3,895 26,981 29,275 (2,294) Total Revenue 22,462 86,604 58,061 58,104 57,887 57,546 84,559 59,627 60, , ,506 (49,941) Expenditures Long Term Disability 8,850 25,233 8,738 29,837 14,809 14,793 29, , ,573 (29,805) Short Term Disability 8,436 11,361 8,421 35,357 17,567 23,632 34, , ,447 (14,793) Life Insurance 21,190 11,671 10,610 62,809 20,607 43,621 39, , ,332 87,008 Administration ,500 (12,500) Total Expenditures 38,476 48,265 27, ,003 52, , , , ,852 29,910 Insured (16,014) 38,339 30,292 (69,899) 4,904 57,546 84,559 (22,419) (43,505) 63, ,654 (79,851) Total Revenue 531, , , , , ,003 1,160, , ,074 6,422,991 5,077,632 1,345,359 Total Expense 882, , , , , , , , ,943 7,437,277 5,985,809 1,451,468 Fund (350,424) (25,208) 47,195 (377,591) (279,959) (252,317) 420,413 (44,526) (151,869) (1,014,286) (908,177) (106,109) Annual YTD YTD YTD % Variance Variance Revenue 7,978,395 5,830,366 6,422, ,626 10% Expenditure 7,978,395 5,830,366 7,437,277 1,606,912 28% YTD Conclusions: We have collected 10% more revenue YTD than budgeted. However, expenses are 28% greater than budgeted YTD. In comparison to prior year, we have collected $726k more YTD. In comparison to prior year, we have incurred $498k more in expenses. We budgeted expenses to decrease - but they have actually increased over prior year. W:\BOC Reports\09.\Insurance and Benefits Forecast Insurance YTD 10/13/ 24 1:29 PM

25 Insurance and Benefits Fund January - December FORECAST January February March April May June July August September October November December Total V to Self Insured Revenues Health Insurance 468, , , , , , , , , , , ,000 6,871,159 6,152, ,815 Dental Insurance 35,581 44,234 44,205 44,186 44,330 44,204 66,286 44,408 44,462 44,205 44,205 66, , ,483 28,131 Stoploss Reimbursement 60,516 5,966 29,350 1,375 21, ,754 28,639 27,274 5,000 5,000 5, , , ,712 Retiree Med Transfer COBRA Payments 5,064 21,233 10,670 9,489 12,603 12,446 14,049 6,309 17,796 12,000 12,000 12, , ,000 20,659 Total Revenue 509, , , , , ,457 1,076, , , , , ,308 7,959,144 7,015, ,317 Expenditures - Health Insurance 724, , , , , , , , , , , ,889 7,619,034 6,052,344 1,566,690 Dental Insurance 33,579 50,254 47,305 54,117 48,155 34,484 59,815 49,918 38,520 46,222 46,222 46, , ,000 52,813 Retiree Med Claims Capitation Fees 10,864 10,846 10,844 10,784 10,990 10,688 10,874 10,866 10,644 10,836 10,836 10, ,908 75,611 54,297 Broker Fees - 3,906 8,650 10,000 5,000 5,000 32,556 90,150 (57,594) AdministrativeServices 75,069 74,439 74,442 74,153 74,938 74, ,639 74,121 73,753 74,589 74,589 74, , , ,811 Total Expenditures 843, , , , , , , , , , , ,536 9,275,123 7,520,105 1,755,018 Net Income/ Loss on Self Insured (334,409) (63,547) 16,903 (307,692) (284,863) (309,863) 335,854 (22,107) (108,364) (179,331) (174,331) 115,772 (1,315,979) (504,278) (811,701) Other Insurance Revenue Long Term Disability 5,300 26,445 17,460 17,398 17,327 17,219 25,657 16,968 16,873 17,000 17,000 17, , ,568 (20,921) Short Term Disability 5,050 25,275 16,845 16,824 16,893 16,731 25,162 19,439 19,383 18,000 18,000 18, , ,000 (94,398) Life Insurance 7,459 32,066 21,193 21,198 21,101 21,017 31,078 20,659 20,564 21,000 21,000 21, , ,000 (115,665) 401A Forfeitures 4,653 2,818 2,563 2,684 2,566 2,579 2,662 2,561 3,895 2,500 2,500 2,500 34,481 45,000 (10,519) Total Revenue 22,462 86,604 58,061 58,104 57,887 57,546 84,559 59,627 60,715 58,500 58,500 58, , ,568 (241,503) Expenditures - Long Term Disability 8,850 25,233 8,738 29,837 14,809 17,493-14,793 29,508 17,493 17,493 17, , ,568 (30,826) Short Term Disability 8,436 11,361 8,421 35,357 17,567 16,228-23,632 34,880 16,228 16,228 16, ,567 63, ,523 Life Insurance 21,190 11,671 10,610 62,809 20,607 25,377-43,621 39,832 25,377 25,377 25, , , ,172 Administration Total Expenditures 38,476 48,265 27, ,003 52,983 59,099-82, ,220 59,099 59,099 59, , , ,869 Net Income/Loss on Fully Insured (16,014) 38,339 30,292 (69,899) 4,904 (1,553) 84,559 (22,419) (43,505) (599) (599) (599) 2, ,278 (501,372) Total Revenue 531, , , , , ,003 1,160, , , , , ,808 8,680,209 7,978, ,814 Total Expense 882, , , , , , , , , , , ,635 9,993,281 7,978,395 2,014,886 Net Income/Loss for the Fund (350,424) (25,208) 47,195 (377,591) (279,959) (311,416) 420,413 (44,526) (151,869) (179,930) (174,930) 115,173 (1,313,072) - (1,313,072) W:\BOC Reports\09.\Insurance and Benefits Forecast Insurance Frcst 25 10/13/ 1:26 PM

26 Cherokee County Board Commissioners Cash Balance Statement 9/30/ Increase/ Decrease General Fund 5,111,872 4,229,464 (882,407) Flex Benefits 4,469 15,962 11,494 Law Library (94) (94) - E911 1,477,637 1,353,064 (124,573) Senior Services 103, ,535 4,757 Parks and Recreation (254,127) (181,980) 72,147 Insurance Premium Fund (3,651,142) (4,385,045) (733,903) Transportation Fund (128,282) (300,327) (172,046) Grant Fund (165,459) (249,196) (83,737) Community Development (74,758) (213,567) (138,809) Animal Services 84,634 62,026 (22,608) DA's Confiscation Fund 58,556 70,700 12,143 DATE Fund 412, ,083 47,530 Victim/ Witness Fund 30,066 1,273 (28,794) DUI Fund 135,734 94,370 (41,364) Fire District Fund 3,443,761 3,570, ,187 Jail Fund 2,575,712 2,109,553 (466,158) Hotel/ Motel Fund (3,750) (2,917) 833 Debt Service Fund 6,692,597 8,407,392 1,714,795 Conference Center Fund 59,572 93,723 34,151 Emergency Medical 29,116 (55,937) (85,053) Insurance/ Benefits (992,111) (1,253,597) (261,486) Fleet Management (413,993) (542,503) (128,511) General & Special Revenue 14,536,342 13,391,930 (1,144,412) Impact Fee Fund 4,295,754 3,587,628 (708,125) Recreation Bond Construction Fund 37,627,127 35,897,043 (1,730,084) SPLOST IV Fund 1,338,444 1,305,571 (32,873) SPLOST V Fund (1,618,013) (2,128,248) (510,235) Capital Funds 41,643,312 38,661,994 (2,981,318) Total Ending Cash 56,179,654 52,053,923 (4,125,730) 26

27 All Funds Cash 100,000,000 95,000,000 90,000,000 85,000,000 80,000,000 75,000,000 70,000,000 65,000,000 60,000,000 55,000,000 50,000,000 45,000,000 40,000,000 35,000,000 30,000,000 25,000,000 20,000, Cash 2007 Cash 2008 Cash 2009 Cash Cash A quick glance at this chart would lead the reader to believe Cherokee County is cash-rich. However, this is a chart reflecting ALL cash. Please keep in mind, that most our cash is restricted to specific purchases (e.g., SPLOST and Bond Proceeds for Parks). The chart depicting General Fund Cash is more revealing to understand our tight cash position. 27

28 Cherokee County Board Commissioners Cash Balance Statement w/o Capital Funds Beginning Balance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ,475,236 45,704,389 43,694,849 38,670,410 37,791,373 32,494,323 29,037,539 24,795,360 21,880,008 18,712,489 21,001,039 18,775,886 18,796, ,796,184 50,997,167 50,093,223 43,755,996 40,179,125 37,260,156 33,495,106 30,005,163 24,043,509 19,131,245 16,352,868 12,925,778 11,364, ,364,506 47,395,721 42,988,069 38,217,481 34,727,580 31,810,547 30,436,876 24,350,743 20,976,731 14,536,342 13,538,981 12,370,221 27,466,410 27,466,410 47,239,773 44,435,928 40,668,051 35,017,138 31,029,940 26,436,180 22,124,767 18,005,480 13,391,930 Cash Projection to Projected Cash w/o Capital Funds 50,000,000 45,000,000 40,000, ,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 Beginning Balance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2007 Cash 2008 Cash 2009 Cash Cash 28

29 Cherokee County Board Commissioners General Fund Cash Balance Statement Beginning Balance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ,214,917 34,069,211 32,661,887 29,451,527 28,239,536 25,501,823 22,609,411 19,859,767 17,917,538 15,612,739 14,027,407 12,698,459 12,094,654 12,094,654 35,841,557 32,240,977 29,968,545 27,123,310 24,611,376 21,215,839 18,280,708 12,952,282 9,534,041 7,032,168 5,010,199 2,480,168 2,615,131 27,497,838 25,577,230 22,234,014 20,149,766 17,890,619 16,471,428 11,164,007 9,150,823 5,111,872 4,049,093 2,561,858 13,681,049 /Frcst 13,681,049 27,065,067 25,054,571 22,924,994 21,242,154 18,520,371 15,013,260 11,048,575 7,998,708 4,229,464 4,862,165 3,247,765 13,311,700 Orig Cash Projection 12,615,439 25,652,347 24,120,015 21,531,674 19,258,323 16,764,002 15,523,991 11,346,270 8,753,759 5,711,170 3,828,958 2,918,995 4,817,596 to Projected 1,065,610 1,412, ,556 1,393,320 1,983,831 1,756,369 (510,731) (297,695) (755,051) (1,481,706) 1,033, ,770 8,494,104 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 General Fund Cash Assumes Sale Admin Bldg - Beginning Balance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2007 General Fund 2008 General Fund 2009 General Fund /Forecast Original Projection 29

30 Cherokee County Board Commissioners Fire District Cash Balance Statement Beginning Balance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2007 (3,360) 9,663,348 9,236,784 8,209,685 7,518,649 7,261,730 6,415,748 5,517,887 4,793,558 4,106,657 3,492,732 2,961,521 2,824, ,824,410 12,844,602 11,611,728 10,830,514 9,937,852 9,521,713 8,485,163 7,494,399 5,828,108 4,648,167 3,491,722 3,042,280 2,230, ,230,412 10,764,702 10,026,448 9,062,068 8,105,273 6,924,382 7,443,755 5,730,249 4,669,408 3,443,761 2,623,118 1,906,747 6,088,005 6,865,387 10,967,238 10,310,810 9,561,373 9,607,463 8,631,549 7,371,571 5,780,009 4,659,907 3,570,948 Cash Projection ,000,000 to Projected 12,000,000, Fire District Cash 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - (2,000,000) Beginning Balance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2007 Fire District 2008 Fire District 2009 Fire District Fire District 30

31 Cherokee County Board Commissioners All Funds - Cash Basis Revenues As 9/30/10 ALL FUND REVENUES BY SOURCE 9/30/ Year End Revised 9/30/ Percentage Taxes 69,881, ,161,138 73,867, ,874,264 54,862, % Licenses & Permits 1,585,814 1,361, ,659 1,520,000 1,046, % Intergovernmental 2,455,867 3,199,211 2,296,333 8,054,214 2,695, % Charges for Services 21,368,019 29,105,362 21,333,152 30,589,228 19,579, % Fines & Forfeitures 4,750,648 5,605,031 4,304,596 6,155,936 4,012, % Interest 968, , , , , % Contributions 41,982 63,428 35,455 49,500 38, % Miscellaneous 976,092 2,456,622 1,088,744 32,935,661 1,541, % Other Financing Sources 19,013,044 60,273,712 56,741,981 14,759,521 22,185, % TOTAL REVENUES ALL FUNDS 121,040, ,793, ,990, ,245, ,171, % ALL FUND REVENUES BY FUND General Fund and Components ( ) 45,520,994 73,876,523 48,765,154 60,532,424 33,858, % Law Library (205) , % E-911 (215) 3,228,629 4,310,209 3,385,432 4,461,406 3,000, % Senior Services (221) 956,719 1,141, ,693 1,225, , % Parks and Recreation (225) 2,345,307 2,723,741 2,228,381 2,816,550 2,395, % Insurance Premium Fund (230) 159,735 5,898,943 49,676 7,022, , % Transportation Fund (240) 741,468 1,394, ,330 2,033, , % Multiple Grant (250) 688, , ,257 3,266, , % Community Development Block Grant (251) - 136, ,808 1,711, , % Animal Services (252) 768,025 1,008, , , , % DA's Confiscation Fund (254) 16,105 48,090 48,090 15,000 17, % DATE (255) 125, , , , , % Victim Witness (256) 173, , , , , % DUI Court (257) 313, , , , , % Fire (270) 15,326,728 25,356,195 16,712,610 19,352,348 9,924, % Jail (271) 423, , , , , % Sheriff's Commissary Fund (272) , % Confiscated Assets Fund (273) , % Hotel/ Motel (275) 82,222 83,917 65,673 80,000 69, % Impact Fees (295) 1,728, , ,974 2,146, , % Recreation Bond Construction Fund (310) - 46,721,617 46,602,908 27,617,605 10,793, % SPLOST IV (321) 33,302 8,111 7,496 25,000 5, % SPLOST V (322) 33,185,233 29,370,543 22,194,200 29,735,745 22,079, % Resource Recovery Development (375) 1,216, % Debt Service (410) 6,250,574 10,632,423 6,438,383 12,263,648 8,816, % Conference Center (555) - 221, , , , % EMS (580) 2,496,508 4,066,922 3,044,959 6,925,274 2,781, % Insurance/Benefits (605) 5,502,115 9,203,669 5,905,861 7,978,395 6,480, % Fleet (610) 974,465 1,201, ,323 1,480, , % TOTAL REVENUES ALL FUNDS 121,040, ,793, ,990, ,245, ,171, % 31

32 Cherokee County Board Commissioners Funds 100, 110, 120, & 140 General, Capital, Ecomomic Development, Administration s through 9/30/ + Updated Forecast DESCRIPTION JAN FEB MAR APR MAY JUN JUL AUG SEP OCT FORECAST NOV FORECAST DEC FORECAST BEGINNING CASH BALANCE 13,681, ,065, ,054, ,924, ,242, ,520, ,013, ,048, ,998, ,542, ,862, ,247, CASH RECEIPTS TAXES 13,117, ,823, ,613, ,382, , , , , , , ,100, ,000, LICENSES AND PERMITS 194, , , , , , , , , , , , INTERGOVERNMENTAL , CHARGES FOR SERVICES 2,273, , , , , , , , , , , ,700, FINES AND FORFEITURE 360, , , , , , , , , , , , INVESTMENT INCOME 2, , , , , , CONTRIBUTIONS MISCELLANEOUS 286, , , , , , , (674,979.17) 83, , , OTHER FINANCING SOURCES 1,476, , , , , , , , , ,770, , ,475, TOTAL CASH RECEIPTS 17,711, ,723, ,573, ,754, ,571, ,247, ,620, ,354, ,299, ,944, ,010, ,749, CASH DISBURSEMENTS PERSONNEL SERVICES (2,967,813.47) (2,786,666.52) (2,824,766.34) (2,700,408.58) (2,841,346.24) (2,827,624.36) (4,258,304.09) (2,872,975.14) (2,984,651.53) (2,900,000.00) (2,900,000.00) (4,500,000.00) OPERATIONS (902,533.60) (1,457,908.81) (1,292,649.96) (1,265,713.00) (951,679.25) (1,432,356.66) (1,105,171.98) (1,079,786.06) (1,650,277.49) (1,200,000.00) (1,200,000.00) (1,200,000.00) CAPITAL OUTLAYS (2,166.87) (5,162.93) (76,145.01) (29,446.00) - (16,388.58) 15, , (60,000.00) (60,000.00) (60,000.00) INTERFUND/DEPT CHGS OTHER COSTS (239,964.54) (251,762.09) (283,331.39) (234,121.29) (277,925.27) (278,210.61) (287,272.48) (242,261.92) (260,503.88) (260,000.00) (260,000.00) (260,000.00) DEBT SERVICE - (24,106.25) (749,106.25) (1,460,865.00) OTHER FINANCING USES (205,483.52) (205,120.94) (207,390.03) (205,157.01) (205,060.60) (205,400.39) (207,541.20) (204,421.56) (201,478.74) (205,000.00) (205,000.00) (205,000.00) TOTAL CASH DISBURSEMENTS (4,317,962.00) (4,730,727.54) (4,684,282.73) (4,434,845.88) (4,276,011.36) (4,759,980.60) (6,591,407.22) (4,399,444.68) (5,077,108.39) (4,625,000.00) (4,625,000.00) (7,685,865.00) TOTAL OTHER (9,485.39) (3,508.16) (18,956.88) (2,488.76) (16,893.88) 5, , (5,195.59) TOTAL ACTUAL/FRCST CASH BALANC 27,065, ,054, ,924, ,242, ,520, ,013, ,048, ,998, ,229, ,862, ,247, ,311, Cherokee County Board Commissioners Funds 100, 110, 120, & 140 General, Capital, Ecomomic Development, Administration Original Cashflow Projections ORIGINAL CASH FLOW PROJECTIONS DESCRIPTION JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC BEGINNING CASH BALANCE 12,615, ,652, ,120, ,531, ,258, ,764, ,523, ,346, ,753, ,711, ,828, ,918, CASH RECEIPTS TAXES 13,913, ,100, ,000, ,300, ,000, ,300, , , , ,500, ,000, ,358, LICENSES AND PERMITS 74, , , , , , , , , , , , INTERGOVERNMENTAL , CHARGES FOR SERVICES 3,100, , , , , , , , , , , , FINES AND FORFEITURE 395, , , , , , , , , , , , INVESTMENT INCOME 45, , , , , , , , , CONTRIBUTIONS MISCELLANEOUS 47, , , , , , , , , , , , OTHER FINANCING SOURCES 85, , , , , , , , , , , , TOTAL CASH RECEIPTS 17,662, ,154, ,052, ,352, ,131, ,385, ,593, ,032, ,582, ,743, ,042, ,401, CASH DISBURSEMENTS PERSONNEL SERVICES 2,838, ,838, ,838, ,838, ,838, ,838, ,258, ,838, ,838, ,838, ,838, ,258, OPERATIONS 1,529, ,529, ,529, ,529, ,529, ,529, ,529, ,529, ,529, ,529, ,529, ,529, CAPITAL OUTLAYS - 15, , , INTERFUND/DEPT CHGS OTHER COSTS 42, , , , , , , , , , , , DEBT SERVICE - 46, , ,457, OTHER FINANCING USES 214, , , , , , , , , , , , TOTAL CASH DISBURSEMENTS 4,625, ,687, ,640, ,625, ,625, ,625, ,771, ,625, ,625, ,625, ,952, ,502, TOTAL CASH - ORIGINAL PROJECTION 25,652, ,120, ,531, ,258, ,764, ,523, ,346, ,753, ,711, ,828, ,918, ,817, ACTUAL/PROJECTION DIFFERENCE 1,412, , ,393, ,983, ,756, (510,730.99) (297,695.60) (755,050.65) (1,481,705.15) 1,033, , ,494,

33 Cherokee County Board Commissioners Cash Basis Emergency Medical Services Statements Third Party Reporting - Always One Month Behind 2009 As 8/31/2009 Revised 8/31/ % Total Cash Receipts YTD 3,266,922 2,444,959 6,575,274 2,518, % Salaries & Benefits 2,988,751 2,212,065 2,990,281 2,120, % Operating Expenses 1,086, ,322 1,147, , % Total EMS Expenses 4,075,392 2,976,387 4,138,067 2,776, % Net Cash from Operations (808,470) (531,428) 2,437,206 (258,074) % Other Sources and Uses Transfer Out to E9-1-1 (50,000) (37,500) % Transfer In/Out to Fire Fund 400, , , , % Transfer From General Fund % Other % * Bad Debt (2,790,000) Capital Expense - (20,000) % Unclaimed Property 45 (18) 0.00% Insurance Premium Tax 400, , , , % Total Other Sources and Uses 750, ,482 (2,460,000), 262, % Total Net Cash Expended this Fiscal Year (58,426) 31,054 (22,794) 4,426 Beginning Cash Balance (1,937) (1,937) - (60,363) Current Cash Balance (60,363) 29,116 (22,794) (55,937) * Only budget column contains Bad Debt. EMS Cash Balances 500, ,000 - (250,000) (500,000) (750,000) (1,000,000) Beginning January February March April May June July August September October November December This report is created by a third party service provider. As soon as possible, Finance will invest time to understand 33 the processes and calculations used to monitor EMS operations.

34 Mth # Cherokee County Board Commissioners Emergency Medical Fund Monthly Billing and Collections Gross Charge Net Charge Receipts Outstanding Gross Collections Net Collections % Paying Customers Net Average ,195 4,980,754 4,015,590 2,281,894 1,733, % % % ,284 5,482,437 4,490,374 2,667,051 1,823, % % % ,401 5,629,023 4,623,962 2,774,631 1,849, % % % ,373 5,567,872 4,566,911 2,788,416 1,778, % % % ,720 6,422,412 5,257,474 2,939,276 2,318, % % % / , , , , % % % / , , , , % % % / , , , , % % % / , , , , % % % / , , , , % % % / , , , , % % % / , ,970 91, , % % % / , ,023 1, , % 0.21 % 0.55 % ,540 32,921,696 27,306,202 14,651,559 12,654, % % % Emergency Medical Service Net Collection Rate Average This report is created by a third party service provider. As soon as possible, Finance will invest time to understand 34

35 Cherokee County Board Commissioners Special Purpose Local Option Sales Tax Collections (Cash Basis) 2009 to 2007 Cumulative 2008 Cumulative Monthly Yearly Month Change Change January $ 2,375,013 $ 2,375,013 $ 2,275,202 $ 2,275,202 $ 2,184,756 $ 2,442, % 11.81% February $ 2,786,934 $ 5,161,947 $ 2,832,505 $ 5,107,707 $ 2,782,661 $ 2,351, % -3.48% March $ 2,612,502 $ 7,774,449 $ 1,949,819 $ 7,057,526 $ 2,200,228 $ 2,100, % -3.80% April $ 2,368,587 $ 10,143,037 $ 2,403,724 $ 9,461,250 $ 1,709,507 $ 2,494, % 5.77% May $ 2,473,392 $ 12,616,428 $ 2,686,930 $ 12,148,180 $ 3,150,381 $ 2,335, % -2.52% June $ 3,018,483 $ 15,634,911 $ 2,376,300 $ 14,524,480 $ 2,216,932 $ 2,504, % -0.11% July $ 2,824,551 $ 18,459,461 $ 2,561,908 $ 17,086,388 $ 2,176,242 $ 2,336, % 0.88% August $ 2,329,878 $ 20,789,340 $ 2,714,047 $ 19,800,435 $ 2,355,822 $ 2,369, % 0.85% September $ 3,033,117 $ 23,822,457 $ 2,462,477 $ 22,262,912 $ 2,550,048 $ 2,473, % 0.39% October $ 2,487,172 $ 26,309,629 $ 2,368,418 $ 24,631,330 $ 2,097, % -8.60% November $ 2,832,020 $ 29,141,649 $ 2,676,146 $ 27,307,477 $ 2,281, % % December $ 2,607,489 $ 31,749,138 $ 2,089,927 $ 29,397,403 $ 2,508,126 Totals $ 31,749,138 $ 29,397,403 $ 28,213,915 $ 21,409,074 Sales Tax Collections 3,500,000 3,000,000 2,500, ,000, ,500, ,000,000 SPLOST COLLECTIONS $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- $31,749,138 $29,397,403 $28,213,915 $21,409,

36 RFP Pipeline as Oct 15, Description Agency / Dept. Bid Date Estimated Award Date Lighting Controls for Detention Center Estimated $ Value Comments Sheriff Aug Oct $34,115 Matter included in 10/19/10 BoC agenda. DOE grant funded. Backup Generator E911 Sep Oct $13,803 Matter included in 10/19/10 BoC agenda. Food Svcs. for Detention Center Medical Svcs. for Detention Center Sheriff Sep Oct $575,000 Matter included in 10/19/10 BoC agenda. Sheriff Sep Nov $1.91M Bids received 9/30/10; analysis underway. Juvenile Courts Juvenile Courts Sep Nov $ K Pre bid meeting conducted 10/12/10. Bids due 10/21/10. Arch. Design Svcs. for Sr. Center Sr. Services Jul Nov $65 125K Interviews with short list architects scheduled for late October; BoC recommendation to follow. Senior HOME Repair Program Ro Replacements Solar Panels for Detention Center Concrete Pad for Station 1 CDBG Sep Nov $25 27K Bids received 10/5/10; analysis underway. Rehabilitation work to address health & safety issues & bring deficiencies up to code for Canton citizen. Justice Center / Oct Nov $ K DOE grant funded. Historic Replacement roswith coolros with high Courthouse / Tag reflectivity solar radiation. Office Sheriff Oct Nov $ K DOE grant funded. Installation solar power to reduce natural gas consumption for inmate heated water usage. d f Fire ES Nov 2011 Nov $10 15K Pre bid bd meeting 10/27/10. / Bids due 11/4/10. Senior Meal Services Senior Services 1Q2011 1Q2011 $ K Reconfirmed month to month with incumbent (Bateman). Will seek ARC input prior to opening bid to public. 36