Cherokee County Board of Commissioners

Transcription

1 Cherokee County Board Commissioners FINANCIAL UPDATE Q1 (Oct 2016 Dec 2016)

2 Cherokee County Board Commissioners EXECUTIVE SUMMARY Q1 (Oct 2016 Dec 2016)

3 Status Summary Q1 Metric Status Comments/Action Plan Cash Position All Funds Cash Position General Fund Revenue Expenditures Headcount In total the County is able to meet commitments Cash balances in Q1 are higher due to property taxes being received at the end December at a higher collection rate than prior year. EMS Fund has leveled out with our new third party administrator and is cash positive. General Fund cash balance continues to improve Full Year Forecast for Externally Generated Recurring Revenues on track Property tax collections on track slightly faster rate than prior years SPLOST tax collections are 7.5% over budget at the end January, and are 6.2% above prior year, we are on track to exceed budget. Overall, expenditures on track (compared to budget & prior year) However: o Healthcare costs will require additional funding in if claims remain at current levels. We changed our medical and prescription drug plan administrators in January, so we hope to see costs decrease in the coming months. Personnel costs on target Headcount below budget

4 Cash Executive Summary December 2016 Summary Statement: Property taxes are primarily collected in December 2015 and January Almost every month after, expenditures > revenues. Therefore the cash balance will decrease throughout the year. This is expected and budgeted accordingly. All Funds General Fund $200.0 $150.0 $100.0 $50.0 $0.0 $148.3 $144.5 $111.6 All Funds $83.1 $76.0 $46.7 All Funds w/o Capital $60.0 $40.0 $20.0 $0.0 $29.2 $53.1 $52.4 $47.6 Nov 2016 Dec 2016 Dec 2015 Nov 2016 Dec 2016 Dec 2016 Proj Dec 2015 Highlights for YOY: All Funds +$3.8M, Non Capital Funds +$7.1M, General Fund +$5.6M Most significant changes include: General Fund +$5.5M tax collections higher due to not fully rolled-back tax rate and faster collection rate. At end December 2016, 81% budget was collected for Current Property taxes. The rate at the end December 2015 was 80%. SPLOST Funds + $7.8M SPLOST 2012 tax receipts have exceeded SPLOST 2012 spending (related to multi-year project spending plan). Impact Fee Fund +$1.3M Cash receipts over last 12 months higher than previous years, but minimal budgeted expenditures. Parks Bond Fund -$12.4M Final bonds issued in July 2014, spending down balance. Fire Fund +$0.7M Higher tax rate and quicker rate collections is driving increase. Debt Service Fund +$0.4M Not fully rolled-back tax rate and quicker collection rate is driving increase. EMS Fund -$0.2M ed to use $1.5M cash reserves in Bottom Line: Most cash balances are improving or decreases are explainable/expected.

5 500, , , ,000 Q1 Results EMS Fund Cash Collections & Balances EMS Cash Collections Oct Dec 2016 Oct Nov Dec 2,000,000 1,500,000 1,000, ,000 EMS Cash Balances Oct Nov Dec Jan Feb Mar Apr 2016 May Jun Jul Aug Sept 1,600,000 1,400,000 1,200,000 1,000, , , , ,000 EMS Cash Vs. 0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sept 800, , , , , , , ,000 0 EMS Cash Disbursements vs Cash Receipts Oct Nov Disbursements External Receipts All Receipts Dec Bottom Line: Cash Collections remain strong and slightly above budget

6 Revenue Executive Summary All Funds Q1 Summary Statement: When comparing externally generated recurring revenue that is expected to fund operations, without requiring reserves, the County s YTD Results are $2.5M better than the YTD. We are also forecasting the full year to be equal to. $180.0 $160.0 $140.0 $120.0 $100.0 $80.0 $60.0 $40.0 $20.0 $0.0 All Recurring External Revenues $172.5 $74.7 $78.7 $81.2 Dec 2015 Dec 2016 Dec 2016 $172.5 Forecast Q1 $2.5M Better than More significant variances: Current Property Taxes +$0.2M - timing only budget based on 2016 actuals. Mortgage Related Taxes +$0.2M SPLOST Taxes +$0.7M Commissions on taxes +$0.2M timing only related to tax collections Stop Loss on Health Care Costs +$1.1M Full Year Forecast = Bottom Line: Revenue is on track to meet the FY

7 Revenue Executive Summary SPLOST Receipts Updated through January YTD SPLOST Receipts +7.5% to +6.2% to Prior Year Full Year Forecast +2.6% to +1.0% to Prior Year $13.0 $12.8 $12.6 $12.8 $35.5 $35.2 $35.4 $12.4 $12.2 $12.0 $11.8 $11.6 $12.0 $11.9 $35.0 $34.5 $34.5 $11.4 $11.2 $11.0 YTD $34.0 Full Year Prior Yr /Forecast Prior Yr /Forecast Bottom Line: SPLOST revenue should exceed the. 7

8 Revenue Executive Summary General Fund Q1 Summary Statement: When comparing externally generated recurring revenue that is expected to fund operations, without requiring reserves, the General Fund YTD Results are $0.6M >. We are also forecasting the full year to be equal to. $80.0 $70.0 $60.0 $50.0 $40.0 $30.0 $20.0 $10.0 $0.0 General Fund Recurring External Revenue $80.0 $39.8 Dec 2015 $42.7 $43.3 Dec 2016 Dec 2016 $80.0 Forecast Q1 $0.6M Better than More significant variances: Current Property Taxes +$0.2M timing only, budget based on 2016 collection rate. Motor Vehicle/TAVT ($0.2M) Mortgage related taxes +$0.1M Business Licenses/Building Inspections +0.1M Commissions on Tax Collections +$0.3M, also timing Full Year Forecast Equal to Bottom Line: General Fund recurring revenues are on track.

9 Expenditure Executive Summary All Funds Q1 $250.0 $200.0 $150.0 $100.0 $50.0 $0.0 Summary Statement: Expenses are being managed across all funds. Some variances exist, but are explainable. 23.1% Year Elapsed for Payroll Costs. 16.7% or 25% Year Elapsed for Monthly Expenses. $228.9 FY Total Expenditures 18.3% FY $41.9 Q1 s $228.4 FY2016 s 17.3% FY2016 Spent $39.4 Q s County-Wide Expenditures - Q1 YTD % Spent Compensation 69,647,413 14,663, % Insurance Benefits 24,249,865 6,367, % Payroll Taxes 5,161,407 1,047, % Workers Comp 1,074, , % Retirement Plans 5,299,965 1,139, % Other Personnel 56, % Total Personnel 105,489,235 23,574, % Operating Costs 30,240,043 6,417, % Capital 49,762,930 4,203, % Non-Op Costs 18,001,678 4,032, % Debt Service 11,849,093 1,278, % Utilities/Insurance 4,033,728 1,068, % Transfers 9,520,113 1,303, % Total Expenditures 228,896,820 41,876, % Bottom Line: YTD Expenses are on target. We expect to achieve the FY.

10 Expenditure Executive Summary All Funds Q1 Summary Statement: Expenses are being managed across all funds. Some variances exist, but are explainable. 23.1% Year Elapsed for Payroll Costs. 16.7% or 25% Year Elapsed for Monthly Expenses. Insurance/Benefits Costs are 26.3% the FY The County-Wide roll-up reflects Insurance & Benefits costs charged to departments for their respective employees, and also includes actual expenses in the Insurance & Benefits Fund (Health, Dental, LTD, STD and Life Insurance plans). Specific just to the Insurance & Benefits Fund, net costs were ($267k) >. Primary variances: Q1 Net health insurance claims > ($365k). The Insurance & Benefits Fund ended Q1 with a Fund Balance $139k: $721k Reserved to support retirees future health insurance costs ($582k) Unreserved Fund Balance The unreserved Fund Balance consists the loss from Insurance & Benefits Fund ($267k) and timing payrolls ($315k) The recommended amount for unreserved fund balance is 10 20% annual claim expense to sten the effects a high claim year.

11 Expenditure Executive Summary All Funds Q1 Summary Statement: Expenses are being managed across all funds. Some variances exist, but are explainable. 23.1% Year Elapsed for Payroll Costs. 16.7% or 25% Year Elapsed for Monthly Expenses. Total Workers Comp Costs were 33.1% the FY due to the timing payments for WC administration costs. Q1YTD new claim total was $107.1k, which was 17.1% FY new claim budget Average Monthly Total Claim Cost = $44.4k v. Monthly = $60k WC Admin fees 62.9% budget. The WC Excess policy (which makes up the largest portion the administration costs) is due annually and was paid in October. Key Risk, our TPA is paid quarterly with two payments being made during Q1. Capital spending was at 8.45% the FY Capital spending is driven by the timing construction projects. Debt Service was at 10.79% the FY Large RRDA Bond payment was budgeted for pay down loan and refinancing, that has not taken place as Q1. Parks Bond payments are paid semiannually, with the interest only payment made in October and principal with interest paid in April Utilities/Insurance due to timing payments. The county s insurance policy payments are due quarterly with two payments being paid during Q1. Transfers were at 13.69%. Large Transfer to RRDA fund was budgeted for the debt service, since this payment has not been made, the money has not been transferred.

12 $90.0 $80.0 $70.0 $60.0 $50.0 $40.0 $30.0 $20.0 $10.0 $0.0 Expenditure Executive Summary General Fund Q1 Summary Statement: Expenses are being managed across all departments. Some variances exist, but are explainable. 23.1% Year Elapsed for Payroll Costs. 16.7% or 25% Year Elapsed for Monthly Expenses. General Fund Expenditures $84.8 FY 20.3% FY Spent $17.2 Q1 s $77.0 FY % FY2016 Spent $14.4 Q s General Fund - Expenditures Q1 s % Spent Compensation 40,131,760 8,652, % Insurance Benefits 5,947,184 1,190, % Payroll Taxes 2,957, , % Workers Comp 632, , % Retirement Plans 3,080, , % Other Personnel 56, % Total Personnel 52,805,180 11,342, % Operating Costs 16,269,657 3,030, % Capital 471,545 58, % Non-Op Costs 3,251, , % Debt Service 486,383 60, % Utilities/Insurance 2,400, , % Transfers 9,155,457 1,248, % Total Expenditures 84,840,127 17,215, % Bottom Line: YTD Expenses are on target. We expect to achieve the FY.

13 $3,100,000 $3,000,000 $2,900,000 $2,800,000 $2,700,000 $2,600,000 $2,500,000 $2,400,000 Net Claims - $365,419 Worse Than $2,642,417 Q1 Insurance & Benefits Fund Q1 $3,007,835 Q1 $ $ $ $ $ $ PEPM 13.8% Above $ Q1 $ Q Q1 Monthly Net Claims Costs

14 Headcount FTEs Q1 YTD Full Time Equivalents (FTEs) Original Estimate = 1,382 YTD = 1, Employees Per Capita , ,380 1, ,340 1, ,300 1,280 1,260 1,302 1,302 Original Estimate YTD FT PPT SPT Source: FY2015 CAFR information on FTE s for all listed counties, Cherokee County shows actual FTE s for Overall population pulled from for 2015 by county. Note: Fulton excluded because they report FT not FTEs. Bottom Line: Headcount is within and our FTEs per Capita metric is one the lowest in the region.

15 Cherokee County Board Commissioners Financial Reports Q1 (Oct 2016 Dec 2016)

16 Cherokee County Board Commissioners Summary 23.08% year lapsed 2016 Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % % 2016 ALL EXTERNALLY GENERATED RECURRING REVENUES BY FUND GENERAL FUND (100) 79,520,907 39,817,724 79,982, ,982,648 43,316, % LAW LIBRARY FUND (205) 97,276 8, , ,000 8, % 8.58 SHERIFF'S FORFEITURES (210) 4,040 4,035 75, , % EMERGENCY 911 TELEPHONE FUND (215) 4,655, ,533 4,471, ,471, , % 7.53 SENIOR SERVICES FUND (220) 672,990 64, , ,502 62, % 9.60 PARKS AND RECREATION (225) 3,628, ,257 3,693, ,693, , % UNINCORPORATED COUNTY SERVICES (230) 0 423, % 0.00 TRANSPORTATION FUND (240) 852, , , ,738 59, % MULTIPLE GRANT FUND (250) 1,072,683 1, , , , , % 0.12 COMMUNITY DEVELOPMENT (251) 1,674, ,935 1,289, ,289,952 25, % ANIMAL SERVICES FUND (252) 862,776 64, , ,196 49, % 7.47 DA'S CONDEMNATION FD (253) 3, , , % 0.00 DA'S CONDEMNATION FUND (254) 1,867 1, % DRUG ABUSE AND TREATMENT FUND (255) 270,155 35, ,712 1, ,490 39, % VICTIM/WITNESS FUND (256) 199,020 31, , ,500 25, % DUI COURT FUND (257) 865, , , ,955 84, % DRUG ACCOUNTABILITY COURT (258) 348,415 18, ,590 51, ,313 22, % 5.20 MENTAL HEALTH COURT (259) 47, ,350 16,000 76, % 0.00 DRUG SCREENING LAB (260) , ,605 81, % 0.00 FIRE DISTRICT FUND (270) 23,115,930 15,719,388 23,745, ,745,269 16,824, % JAIL FUND (271) 395,514 63, , ,700 54, % SHERIFF'S COMMISSARY FUND (272) 676,911 45, , , , % 6.70 CONFISCATED ASSETS FUND (273) 112,178 42, , , % 0.00 HOTEL/ MOTEL TAX FUND (275) 207,340 23, , ,000 19, % IMPACT FEE FUND (295) 1,958, ,651 1,946, ,946, , % RECREATION CAPITAL CONSTRUCTIO (310) 63,164 11,479 30, ,000 14, % SPLOST V (322) 10,890 1,933 4, ,000 2, % SPLOST 2012 (323) 37,928,687 8,486,056 36,655, ,655,241 11,149, % RESOURCE RECOVERY DEVELOPMT (375) 142,240 35, , ,244 35, % DEBT SERVICE (410) 35,326,571 4,850,156 5,988, ,988,030 4,409, % CONFERENCE CENTER (555) 368,416 78, , , , % EMERGENCY MEDICAL SERVICES (580) 8,423,273 1,813,149 6,769, ,769,000 1,792, % INSURANCE AND BENEFITS FUND (605) 1,643, ,513 1,392, ,392,180 1,211, % FLEET MAINTENANCE FUND (610) 3,600 1,600 3, , % 0.00 TOTAL EXT GEN REC REVENUES 205,153,907 74,725, ,226, , ,488,446 81,210, % 36.42%

17 Cherokee County Board Commissioners Summary 23.08% year lapsed 2016 Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % % 2016 OTHER FINANCE SOURCES TRANSFERS IN GENERAL FUND (100) 32, % 0.00% SENIOR SERVICES FUND (220) 493, , , , , % 24.47% PARKS AND RECREATION (225) 1,065, ,748 1,148, ,148, , % 24.38% TRANSPORTATION FUND (240) 236,408 57, , ,058 64, % 24.31% MULTIPLE GRANT FUND (250) 78, ,987 47, , % 0.00% ANIMAL SERVICES FUND (252) 433, , , , , % 24.37% DUI COURT FUND (257) , ,020 22, % 0.00% DRUG ACCOUNTABILITY COURT (258) 98,677 24, , ,152 32, % 25.00% MENTAL HEALTH COURT (259) 6, ,706 1,778 8, % 0.00% RESOURCE RECOVERY DEVELOPMT (375) 1,114, ,574 5,101, ,101, , % 25.00% CONFERENCE CENTER (555) 117, , , % 0.00% EMERGENCY MEDICAL SERVICES (580) 1,270, ,558 1,467, ,467, , % 25.00% INSURANCE AND BENEFITS FUND (605) ,377 14,377 1, % 0.00% TOTAL TRANSFERS IN 4,945,717 1,164,332 9,456,577 63,536 9,520,113 1,303, % 23.54% SALE OF ASSETS GENERAL FUND (100) 66, ,753 28,753 42, % 0.00% EMERGENCY 911 TELEPHONE FUND (215) , % 0.00% ANIMAL SERVICES FUND (252) 3, % 0.00% FIRE DISTRICT FUND (270) 24, % 0.00% EMERGENCY MEDICAL SERVICES (580) 4, % 0.00% FLEET MAINTENANCE FUND (610) 1, % 0.00% TOTAL SALE OF ASSETS 99, ,753 28,753 44, % 0.00% PROCEEDS FROM DEBT INSTRUMENTS GENERAL FUND (100) 510, % 0.00% SENIOR SERVICES FUND (220) , , % 0.00% TRANSPORTATION FUND (240) , , % 0.00% SPLOST 2012 (323) 97, % 0.00% TOTAL PROCEEDS FROM DEBT INSTRUMENTS 607, , , % 0.00% INTERNAL SERVICE CHARGES INSURANCE AND BENEFITS FUND (605) 14,490,052 2,588,553 14,061, ,061,590 2,859, % 17.86% FLEET MAINTENANCE FUND (610) 1,430, ,465 1,497, ,497, , % 21.92% TOTAL INTERNAL SERVICE CHARGES 15,920,333 2,902,018 15,559, ,559,144 3,205, % 18.23% TOTAL OTHER FINANCE SOURCES 21,572,914 4,066,350 25,097,705 92,289 25,189,994 4,553, % 18.85% TOTAL INFLOWS 226,726,821 78,791, ,323, , ,678,440 85,763, % 34.75%

18 Cherokee County Board Commissioners Summary 23.08% year lapsed 2016 Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % % 2016 USE OF RESERVES GENERAL FUND (100) 0 0 4,750,000 78,726 4,828, % 0.00% EMERGENCY 911 TELEPHONE FUND (215) , , % 0.00% PARKS AND RECREATION (225) , , % 0.00% MULTIPLE GRANT FUND (250) , , % 0.00% ANIMAL SERVICES FUND (252) , , % 0.00% DA'S CONDEMNATION FUND (254) , , % 0.00% DRUG ABUSE AND TREATMENT FUND (255) , , % 0.00% VICTIM/WITNESS FUND (256) , , % 0.00% FIRE DISTRICT FUND (270) , , % 0.00% JAIL FUND (271) 0 0 (101,454) 0 (101,454) % 0.00% IMPACT FEE FUND (295) 0 0 1,622, ,622, % 0.00% RECREATION CAPITAL CONSTRUCTIO (310) 0 0 8,246, ,246, % 0.00% SPLOST V (322) , , % 0.00% SPLOST 2012 (323) ,386, ,386, % 0.00% DEBT SERVICE (410) , , % 0.00% CONFERENCE CENTER (555) , , % 0.00% EMERGENCY MEDICAL SERVICES (580) 0 0 1,485, ,485, % 0.00% INSURANCE AND BENEFITS FUND (605) , , % 0.00% FLEET MAINTENANCE FUND (610) , , % 0.00% TOTAL USE OF RESERVES ,139,654 78,726 31,218, % 0.00% TOTAL FUNDING SOURCES 226,726,821 78,791, ,463, , ,896,820 85,763, % 34.75%

19 Cherokee County Board Commissioners Summary 23.08% year lapsed 2016 Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % % 2016 ALL EXPENDITURES BY FUND GENERAL FUND (100) 77,018,087 14,413,511 84,732, ,479 84,840,127 17,215, % LAW LIBRARY FUND (205) 125, , , % 0.00 SHERIFF'S FORFEITURES (210) 43,328 6,925 75, ,000 3, % EMERGENCY 911 TELEPHONE FUND (215) 4,370, ,165 4,671, ,671, , % SENIOR SERVICES FUND (220) 1,158, ,138 1,304, ,304, , % PARKS AND RECREATION (225) 4,486, ,018 4,892, ,892, , % UNINCORPORATED COUNTY SERVICES (230) 0 1,718, % 0.00 UCS - ECONOMIC DEVELOPMENT (231) 0 181, % 0.00 TRANSPORTATION FUND (240) 974, ,124 1,229, ,229, , % MULTIPLE GRANT FUND (250) 1,193, , , , , , % COMMUNITY DEVELOPMENT (251) 1,674, ,358 1,289, ,289,952 57, % ANIMAL SERVICES FUND (252) 1,057, ,002 1,203, ,203, , % DA'S CONDEMNATION FD (253) (232) 0 5, ,000 (2,953) % 0.00 DA'S CONDEMNATION FUND (254) 9, , ,000 1, % 0.24 DRUG ABUSE AND TREATMENT FUND (255) 246,232 50, ,751 1, ,529 56, % VICTIM/WITNESS FUND (256) 213,013 49, , ,910 56, % DUI COURT FUND (257) 705, , , ,975 98, % DRUG ACCOUNTABILITY COURT (258) 391,033 64, ,742 51, ,465 77, % MENTAL HEALTH COURT (259) 53,221 2,701 67,056 17,778 84,834 12, % 5.08 DRUG SCREENING LAB (260) , ,605 57, % 0.00 FIRE DISTRICT FUND (270) 23,350,585 4,868,433 24,228, ,228,107 5,084, % JAIL FUND (271) 652, , , ,246 72, % SHERIFF'S COMMISSARY FUND (272) 485,213 24, , ,000 74, % 5.09 CONFISCATED ASSETS FUND (273) 135,513 15, , , % 0.00 HOTEL/ MOTEL TAX FUND (275) 207,340 19, , ,000 25, % 9.24 IMPACT FEE FUND (295) 482, ,538 3,569, ,569, , % RECREATION CAPITAL CONSTRUCTIO (310) 9,157,648 (262,824) 8,276, ,276,894 3,032, % SPLOST V (322) 1,086,300 26,124 58, , % 0.00 SPLOST 2012 (323) 33,855,942 6,614,672 50,041, ,041,418 4,427, % RESOURCE RECOVERY DEVELOPMT (375) 1,252, ,362 5,243, ,243, , % DEBT SERVICE (410) 34,938,053 1,451,207 6,254, ,254,492 1,014, % 4.15 CONFERENCE CENTER (555) 545,228 76, , , , % EMERGENCY MEDICAL SERVICES (580) 10,780,723 1,910,414 9,722, ,722,123 2,079, % INSURANCE AND BENEFITS FUND (605) 16,287,489 3,667,085 15,607,610 14,377 15,621,987 4,694, % FLEET MAINTENANCE FUND (610) 1,415, ,398 1,540, ,540, , % TOTAL ALL EXPENDITURES BY FUND 228,353,234 39,439, ,463, , ,896,820 41,876, % 17.27%

20 Cherokee County Board Commissioners Changes in Fund Balance As 12/31/2016 Fund Beginning Balance Revenues & Other Financing Sources Expenditures Ending Balance Net Increase/ (Decrease) 000 CASH POOL FUND GENERAL FUND 27,312,556 43,358,964 17,215,064 53,448,956 26,136, LAW LIBRARY FUND 561,679 8, ,340 8, SHERIFF'S FORFEITURES 20, ,499 17,015 (3,498) 215 EMERGENCY 911 TELEPHONE FUND 2,545, , ,671 1,802,990 (742,936) 221 SENIOR SERVICES FUND 29, , ,596 (8,381) (37,870) 225 PARKS AND RECREATION 499,133 1,272, , , , UNINCORPORATED COUNTY SERVICES TRANSPORTATION FUND 135, , ,855 59,072 (75,956) 250 MULTIPLE GRANT FUND 286, , , ,068 (60,626) 251 COMMUNITY DEVELOPMENT ,360 57,030 (30,979) (31,670) 252 ANIMAL SERVICES FUND 298, , , ,949 (70,161) 253 DA'S CONDEMNATION FD ,981 0 (2,953) 6,934 2, DA'S CONDEMNATION FUND 62, ,268 61,313 (909) 255 DRUG ABUSE AND TREATMENT FUND 616,137 39,831 56, ,856 (16,281) 256 VICTIM/WITNESS FUND 54,511 25,471 56,901 23,082 (31,429) 257 DUI COURT FUND 819, ,448 98, ,192 7, DRUG ACCOUNTABILITY COURT 328,154 54,466 77, ,897 (23,258) 259 MENTAL HEALTH COURT ,068 (12,068) (12,068) 260 DRUG SCREENING LAB (178) 81,111 57,065 23,867 24, FIRE DISTRICT FUND 6,324,999 16,824,803 5,084,945 18,064,857 11,739, JAIL FUND 782,583 54,301 72, ,345 (18,238) 272 SHERIFF'S COMMISSARY FUND 243, ,191 74, ,848 26, CONFISCATED ASSETS FUND 69, , HOTEL/ MOTEL TAX FUND 0 19,253 25,000 (5,747) (5,747) 295 IMPACT FEE FUND 8,031, , ,324 8,153, , RECREATION CAPITAL CONSTRUCTIO 10,962,112 14,609 3,032,414 7,944,307 (3,017,805) 322 SPLOST V 2,837,443 2, ,840,197 2, SPLOST ,629,773 11,149,401 4,427,643 48,351,531 6,721, RESOURCE RECOVERY DEVELOPMT 306, , , ,190 (25) 410 DEBT SERVICE 1,089,298 4,409,390 1,014,728 4,483,960 3,394, CONFERENCE CENTER 524, , , ,913 7, EMERGENCY MEDICAL SERVICES 450,306 2,159,839 2,079, ,715 80, INSURANCE AND BENEFITS FUND 761,692 4,071,953 4,694, ,238 (622,454) 610 FLEET MAINTENANCE FUND (20,610) 346, ,816 (30,223) (9,613)

21 Cherokee County Board Commissioners Changes in Fund Balance As 12/31/2016 Fund Beginning Balance Revenues & Other Financing Sources Expenditures Ending Balance Net Increase/ (Decrease) 107,567,586 85,763,231 41,876, ,446,348 43,878,762

22 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % CASH POOL FUND (000) Excess Funding Sources over Expenditures GENERAL FUND (100) FUNDING SOURCES 80,129,620 39,817,724 84,732, ,479 84,840,127 43,358, % EXPENDITURES 77,018,087 14,413,511 84,732, ,479 84,840,127 17,215, % Excess Funding Sources over Expenditures 3,111,533 25,404, ,143,900 LAW LIBRARY FUND (205) FUNDING SOURCES 97,276 8, , ,000 8, % EXPENDITURES 125, , , % Excess Funding Sources over Expenditures (28,416) 8, ,661 SHERIFF'S FORFEITURES (210) FUNDING SOURCES 4,040 4,035 75, , % EXPENDITURES 43,328 6,925 75, ,000 3, % Excess Funding Sources over Expenditures (39,287) (2,890) (3,498) EMERGENCY 911 TELEPHONE FUND (215) FUNDING SOURCES 4,655, ,533 4,671, ,671, , % EXPENDITURES 4,370, ,165 4,671, ,671, , % Excess Funding Sources over Expenditures 285,411 (543,632) (742,936) SENIOR SERVICES FUND (221) FUNDING SOURCES 1,166, ,275 1,304, ,304, , % EXPENDITURES 1,158, ,138 1,304, ,304, , % Excess Funding Sources over Expenditures 8,043 (51,863) (37,870) PARKS AND RECREATION (225) FUNDING SOURCES 4,693,707 1,218,005 4,892, ,892,606 1,272, % EXPENDITURES 4,486, ,018 4,892, ,892, , % Excess Funding Sources over Expenditures 207, , ,322 UNINCORPORATED COUNTY SERVICES (230) FUNDING SOURCES 0 423, % EXPENDITURES DEVELOPMENT SERVICES CENTER 0 80, % COUNTY ATTORNEY 0 49, %

23 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % GIS 0 78, % ANIMAL CONTROL 0 86, % ROADS AND BRIDGES 0 625, % STORMWATER MGT ENGINEERING 0 67, % ENGINEERING 0 175, % RECYCLIBLES COLLECTION 0 41, % LANDFILL CLOSURE/POST CLOSURE % CONSERVATION ADMINISTRATION 0 14, % FOREST RESOURCES CONSERVATION 0 3, % BUILDING INSPECTIONS 0 110, % PLANNING AND LAND USE 0 161, % CODE ENFORCEMENT 0 176, % UCS - ECONOMIC DEVELOPMENT 0 181, % INTERFUND TRANSFERS 0 46, % EXPENDITURES 0 1,900, % Excess Funding Sources over Expenditures 0 (1,476,654) TRANSPORTATION FUND (240) FUNDING SOURCES 1,088, ,677 1,229, ,229, , % EXPENDITURES UNASSIGNED PROJECTS , , % 5311 TRANSPORTATION PROGRAM 674, , , , , % CANTON SHUTTLE 279, , , ,689 40, % FTA GA-90-X308 GRANT 19,839 5,130 36, ,000 5, % EXPENDITURES 974, ,124 1,229, ,229, , % Excess Funding Sources over Expenditures 114,007 (133,447) (75,956) MULTIPLE GRANT FUND (250) FUNDING SOURCES 1,151,245 1, , , , , % EXPENDITURES ACCG HEALTH GRANT , , % GA DEPT OF AGRICULTURE 2015 GRANT 5, % ASPC2 5, (95) 0.00% GEMSHA FY2016 GRANT ,300 2,300 2, % DOGHOUSE PROGRAM STANTON FOUND 3, % CHEROKEE FAMILY FOCUS 46,501 11,250 47, ,000 11, % STATE & LOCAL OVERTIME ASSISTANCE , , %

24 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % FY16 JAG 8, , , % JUV COURT JJDP FY16 99, % JUVENILE JUSTICE INCENTIVE GRANT % N SFY16 213,632 47, % T SFY17 82, , ,361 41, % LHMP UPDATE , , , % MILLION CAT CHALLENGE MADDIE'S FD 1, ,000 1, % JOEY PIZZANO MEMORIAL FOUND CFY15 1, % POCKET PARK , % PERFORMANCE PARTNER AGREE 57,306 7, % PERFORMANCE PARTNERSHIP 7, , % PETSMART CHARITIES 3, % SAFE KIDS PROGRAM 34,274 4, , % SCAAP GRANT , , % STANTON FOUNDATION/ANIMAL SHELTER 221,282 46, , % STOP VAWA CJSI GRANT - DA 70,913 16,719 70, ,000 18, % VICTIM'S OF CRIME ACT 198,072 36, , ,214 45, % SOL GENERAL VOCA 65,331 10,070 94, , ,395 18, % CCSO VOCA , , % NORTHSIDE WELLNESS GRANT 1, % EXPENDITURES 1,193, , , , , , % Excess Funding Sources over Expenditures (42,413) (179,391) (60,626) COMMUNITY DEVELOPMENT (251) FUNDING SOURCES 1,674, ,935 1,289, ,289,952 25, % EXPENDITURES UNASSIGNED PROJECTS , , % ANNA CRAWFORD CRILDRENS CENTER 18, , , % BETHESDA MEDICAL CLINIC 11, , , % MALON D MIMMS BOYS & GIRLS CLUB 331, , ,945 2, % COMMUNITY DEVELOPMENT BLOCK GRANT 140,734 32, , ,126 31, % CHEROKEE FAMILY VIOLENCE CENTER 31, , , % BALL GROUND PUBLIC FACILITY PROJECT , , % HOLLY SPRINGS PUBLIC FACILITY PROJE 184, , , % WOODSTOCK PUBLIC FACILITIES PROJECT 44, , , % GOSHEN VALLEY BOYS RANCH 49,500 37,000 12, , % HABITAT FOR HUMANITY 259, , %

25 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % HABITAT FOR HUMANITY REPAIR PROGRAM 73,104 32,128 80, ,000 19, % HOME FUNDS GRANT % LIVING WATER FOR GIRLS , , % MUST MINISTRIES PUBLIC SVC PROJECT 479, ,860 3, ,484 3, % NORTH GEORGIA ANGEL HOUSE 49,613 49,613 50, , % EXPENDITURES 1,674, ,358 1,289, ,289,952 57, % Excess Funding Sources over Expenditures (250) (33,423) (31,670) ANIMAL SERVICES FUND (252) FUNDING SOURCES 1,299, ,079 1,203, ,203, , % EXPENDITURES 1,057, ,002 1,203, ,203, , % Excess Funding Sources over Expenditures 241,674 (47,923) (70,161) DA'S CONDEMNATION FD (253) FUNDING SOURCES 3, , , % EXPENDITURES (232) 0 5, ,000 (2,953) Excess Funding Sources over Expenditures 3, , % DA'S CONDEMNATION FUND (254) FUNDING SOURCES 1,867 1,058 30, , % EXPENDITURES 9, , ,000 1, % Excess Funding Sources over Expenditures (7,223) 1, (909) DRUG ABUSE AND TREATMENT FUND (255) FUNDING SOURCES 270,155 35, ,751 1, ,529 39, % EXPENDITURES 246,232 50, ,751 1, ,529 56, % Excess Funding Sources over Expenditures 23,924 (14,484) (16,281) VICTIM/WITNESS FUND (256) FUNDING SOURCES 199,020 31, , ,910 25, % EXPENDITURES 213,013 49, , ,910 56, % Excess Funding Sources over Expenditures (13,993) (18,553) (31,429) DUI COURT FUND (257) FUNDING SOURCES 865, , , , , % EXPENDITURES 705, , , ,975 98, % Excess Funding Sources over Expenditures 160,134 59, ,955 DRUG ACCOUNTABILITY COURT (258)

26 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % FUNDING SOURCES 447,092 42, ,742 51, ,465 54, % EXPENDITURES 391,033 64, ,742 51, ,465 77, % Excess Funding Sources over Expenditures 56,059 (21,677) (23,258) MENTAL HEALTH COURT (259) FUNDING SOURCES 53, ,056 17,778 84, % EXPENDITURES 53,221 2,701 67,056 17,778 84,834 12, % Excess Funding Sources over Expenditures 0 (2,701) (12,068) DRUG SCREENING LAB (260) FUNDING SOURCES , ,605 81, % EXPENDITURES , ,605 57, % Excess Funding Sources over Expenditures (178) ,046 FIRE DISTRICT FUND (270) FUNDING SOURCES 23,140,580 15,719,388 24,228, ,228,107 16,824, % EXPENDITURES FIRE ADMINISTRATION 2,121, ,415 1,815, ,815, , % FIRE MARSHAL 370,879 74, , ,512 76, % FIRE FIGHTING 19,498,283 3,990,794 20,417, ,417,681 4,083, % FIRE PREVENTION 156,447 34, , ,265 32, % FIRE INFORMATION TECHNOLOGY 317,018 43, , , , % FIRE TRAINING 886, ,799 1,049, ,049, , % EXPENDITURES 23,350,585 4,868,433 24,228, ,228,107 5,084, % Excess Funding Sources over Expenditures (210,005) 10,850, ,739,858 JAIL FUND (271) FUNDING SOURCES 395,514 63, , ,246 54, % EXPENDITURES 652, , , ,246 72, % Excess Funding Sources over Expenditures (257,311) (50,270) (18,238) SHERIFF'S COMMISSARY FUND (272) FUNDING SOURCES 676,911 45, , , , % EXPENDITURES 485,213 24, , ,000 74, % Excess Funding Sources over Expenditures 191,698 20, ,231 CONFISCATED ASSETS FUND (273) FUNDING SOURCES 112,178 42, , , % EXPENDITURES 135,513 15, , , %

27 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % Excess Funding Sources over Expenditures (23,335) 27, HOTEL/ MOTEL TAX FUND (275) FUNDING SOURCES 207,340 23, , ,000 19, % EXPENDITURES 207,340 19, , ,000 25, % Excess Funding Sources over Expenditures 0 3, (5,747) IMPACT FEE FUND (295) FUNDING SOURCES 1,958, ,651 3,569, ,569, , % EXPENDITURES LIBRARY 100, , , , % FIRE PROTECTION 0 0 1,500, ,500, % FIRE STATION #1 IMPROVEMENTS 125, , % PARKS & RECREATION 167, , , % ROADS 0 0 1,000, ,000, % ADMINISTRATIVE 89, , ,039 7, % EXPENDITURES 482, ,538 3,569, ,569, , % Excess Funding Sources over Expenditures 1,475, , ,165 RECREATION CAPITAL CONSTRUCTIO (310) FUNDING SOURCES 63,164 11,479 8,276, ,276,894 14, % EXPENDITURES UNASSIGNED PROJECTS 0 0 7,914, ,914, % PARKS ENGINEERING/OPERATIONS 314,047 66, , ,073 65, % PARK EQUIPMENT 31,921 20,747 47, , % PATRIOT'S PK -KELLOGG CK/VICTORY DR 4,139,531 36, , % CANTON PARK ALONG THE ETOWAH 105,850 (267,054) % HIGHWAY 20 - EAST PARK 4,428,999 8, ,154, % AQUATIC CENTER 0 (2,888) (2,888) 0.00% HOLLY SPRINGS PARK 116,502 (125,566) % WOODSTOCK GREENPRINTGS 20, % EXPENDITURES 9,157,648 (262,824) 8,276, ,276,894 3,032, % Excess Funding Sources over Expenditures (9,094,484) 274, (3,017,805) SPLOST IV (321) EXPENDITURES Excess Funding Sources over Expenditures

28 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % SPLOST V (322) FUNDING SOURCES 10,890 1,933 58, ,601 2, % EXPENDITURES LIBRARY SPLOST V 34, % ROADS & BRIDGES 135,970 19,443 25, , % FIRE - SPLOST V 621,205 5,912 26, , % COMMUNICATIONS - E , , % LAW ENFORCEMENT 294, % EXPENDITURES 1,086,300 26,124 58, , % Excess Funding Sources over Expenditures (1,075,411) (24,191) ,754 SPLOST 2012 (323) FUNDING SOURCES 38,026,138 8,486,056 50,041, ,041,418 11,149, % EXPENDITURES ADMIN/ACCOUNTING 0 18,957 83, ,236 17, % ADMIN/ENGINEERING 109,525 73, , , , % ADMIN/ROADS & BRIDGES 206, ,780 2,578, ,578, , % CITY OF BALL GROUND 399,983 95, , , , % CITY OF CANTON 3,353, ,164 3,280, ,280, , % CITY OF HOLLY SPRINGS 1,301, ,357 1,273, ,273, , % CITY OF MOUNTAIN PARK 1, , , % CITY OF NELSON 139,529 33, , ,500 35, % CITY OF WALESKA 341,071 81, , ,667 87, % CITY OF WOODSTOCK 3,414, ,758 3,340, ,340, , % MISC BRIDGE DESIGN 2, , , % KELLOGG CREEK RD WOODSTOCK 48, , , , % BELLS RIDGE RD 20, , , % E CHEROKEE LOWER UNION HILL RD 777,305 20,901 30, ,000 (1,154) -3.85% SR LOWER BURRIS/PUCKETT CK 6,117 2, , , % EAST SR 140 INTERSECTION 28,543 6, , ,000 6, % E CHEROKEE OLD HWY 5 789, ,358 3,000, ,000,000 9, % EAST CHEROKEE SR , , ,000 10, % EAST SO HOLLY SPRINGS , ,000 2, % TRICKUM ROAD 59,318 2, , ,000 (165) -0.02% WOODSTOCK VICTORY DRIVE % EAST CHEROKEE GADDIS RD 97,610 9,517 1,000, ,000,000 (4,208) -0.42% HICKORY STRINGER RD 64, ,000, ,000, %

29 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % EAST DEAN RUSK ML SCHOOL 1,134,781 1,400 60, ,000 4, % WYNGATE BASCOMB ELEMENTARY 404, % COUNTYWIDE TRAF SIG TIMING UPGRADES , , % SR RAGSDALE ROAD 95,310 6, , ,000 (76) -0.02% SR WOODSTK, ROBIN, BELLS FERRY 73,434 8, , , % BATESVILLE LOWER BIRMINGHAM 20, , , % SR DARNELL RD 27, , , % BELLS FERRY/KELLOGG CRK/VICTORY DR 21, , ,000 5, % EAST CHEROKEE TRIPP ROAD 7, , ,000 4, % SR STRINGER RD 20, , , % TRICKUM ST RD 92 5, , ,000 8, % I TOWNE LAKE 1, , ,000 8, % BELLS OLD BASCOMB SIGNAL , % BELLS FERRY RD - COMMERCE TO VICTOR % EARNEY ROAD , , % HAMES JETT ROAD 5, , ,000 1, % CANTON ROAD SIDEWALKS 22,299 2, , ,000 14, % COMPREHENSIVE TRANSPORTATION 94,593 33, % TOWN LAKE PKWY RECONSTRUCTION 29,639 27, % R&B FACILITY 203, ,000, ,000,000 12, % BELLS FERRY RD LCI IMPROVEMENTS 433, % LITTLE ROAD 1, , ,000 33, % KEETER ROAD 1,148,528 29,606 60, ,000 (117,846) % BRICK MILL ROAD 4, % TRICKUM ROAD NORTH IMPROVEMENTS 30, , , , % ARBOR VIEW PKWY/WOODCREEK WAY 19,735 1, , ,000 (129) -0.13% GOSS ROAD 39, , % WRIGHTS MILL ROAD IMPROV 44, , , % REAVIS MOUNTAIN RD RETAINING WALLS 449, % GOLD BRIDGE CROSSING BRDGE-SIDEWALK , , % TOWNE LAKE AREA TRLS SCOPING STUDY , ,000 1, % MISCELLANEOUS STRIPING 329,222 30, , ,000 27, % MISCELLANEOUS GUARDRAIL , , % R&B RESURFACING 1,273, ,107 2,000, ,000, , % PATCHING/SPOT OVERLAYS/WID/PREP 2,161, ,618 2,200, ,200, , % MISC RIGHT-OF-WAY 217,425 25, , ,000 10, % MISCELLANEOUS TESTING 13, , ,000 1, %

30 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % STORMWATER IMPROVEMENTS 51,875 2, , ,000 1, % MISCELLANEOUS SIDEWALK CONSTRUCTION 55,661 20, % R&B PAVING UNPAVED ROADS 249,520 35, , ,000 9, % ROADWAY DESIGN COUNTY WIDE 265,012 20, , ,000 37, % UTILITY RELOCATION 66, , , % R&B INTERSECTION IMPROVEMENT , , % MISC TRAF SIG UPGRADES AND REPAIRS 3, , , % LARP R&B RESURFACING 0 0 2,671, ,671, % LMIG CONTRACT RESURFACING 3,591, , (54,650) 0.00% JAIL EXPANSION 0 0 3,000, ,000,000 16, % E911 BACK-UP CENTER , , % FIRE ENGINES , , % FIRE/EMS TRAINING CENTER 9, % ALS VEHICLES AND EQUIPMENT 1,044, , , % ANIMAL SHELTER 385,988 12,700 2,125, ,125, , % ANIMAL CONTROL VEHICLES 31, , , % MARSHAL VEHICLES 32, , , % BUSINESS DEVELOPMENT 172, , , % TYSON PROPERTY DEBT 1,658,837 1,658, % CHEROKEE 75 CORP PARK LAND EXPAN , % ENGINES & OTHER EQUIP 491, , , , % FIRE STATIONS 3,898,837 (3,811) 2,631, ,631,448 94, % LADDER & EQUIPMENT 0 51, % LAW ENFORCEMENT 419,346 79, , , % E911 BACK UP CENTER 0 0 1,132, ,132, % COURTHOUSE EXPANSION 344,358 54, , , % SENIOR CENTER 0 0 1,250, ,250,000 14, % AIRPORT EXPANSION 705, ,895 1,516, ,516,197 71, % EXPENDITURES 33,855,942 6,614,672 50,041, ,041,418 4,427, % Excess Funding Sources over Expenditures 4,170,196 1,871, ,721,758 RESOURCE RECOVERY DEVELOPMT (375) FUNDING SOURCES 1,256, ,135 5,243, ,243, , % EXPENDITURES 1,252, ,362 5,243, ,243, , % Excess Funding Sources over Expenditures 4,359 (8,227) (25) DEBT SERVICE (410) FUNDING SOURCES 35,326,571 4,850,156 6,254, ,254,492 4,409, %

31 Cherokee County Board Commissioners Funding Sources Compared to Expenditures - All Funds As 12/31/ Year End as 12/31/2015 Original Adjustments Revised as 12/31/2016 % EXPENDITURES 34,938,053 1,451,207 6,254, ,254,492 1,014, % Excess Funding Sources over Expenditures 388,518 3,398, ,394,662 CONFERENCE CENTER (555) FUNDING SOURCES 485,756 78, , , , % EXPENDITURES 545,228 76, , , , % Excess Funding Sources over Expenditures (59,472) 1, ,133 EMERGENCY MEDICAL SERVICES (580) FUNDING SOURCES 9,697,507 2,130,708 9,722, ,722,123 2,159, % EXPENDITURES 10,780,723 1,910,414 9,722, ,722,123 2,079, % Excess Funding Sources over Expenditures (1,083,216) 220, ,409 INSURANCE AND BENEFITS FUND (605) FUNDING SOURCES 16,133,649 2,863,066 15,607,610 14,377 15,621,987 4,071, % EXPENDITURES 16,287,489 3,667,085 15,607,610 14,377 15,621,987 4,694, % Excess Funding Sources over Expenditures (153,840) (804,018) (622,454) FLEET MAINTENANCE FUND (610) FUNDING SOURCES 1,434, ,065 1,540, ,540, , % EXPENDITURES 1,415, ,398 1,540, ,540, , % Excess Funding Sources over Expenditures 19,800 32, (9,613) TOTAL FUNDING SOURCES 226,726,821 78,791, ,463, , ,896,820 85,763, % TOTAL EXPENDITURES 228,353,234 39,439, ,463, , ,896,820 41,876, % TOTAL EXCESS FUNDING SOURCES OVER EXPENDITURES (1,626,413) 39,352, ,886,262

32 Cherokee County Board Commissioners Comparison Report - General Fund - By Account 23.08% year lapsed 2016 Year End as 12/31/2015 % YE2016 Original Adjustments Revised as 12/31/2016 % ALL FUNDING SOURCES TAXES 31 64,032,817 36,042, % 66,646, ,646,875 38,733, % LICENSES AND PERMITS 32 2,981, , % 2,457, ,457, , % INTERGOVERNMENTAL RE 33 52, % 48, , % CHARGES FOR SERVICES 34 6,354,468 2,661, % 5,743, ,743,800 2,860, % FINES AND FORFEITURE 35 4,784, , % 4,085, ,085, , % INVESTMENT INCOME ,685 8, % 80, ,000 38, % MISCELLANEOUS 38 1,189, , % 921, , , % USE OF RESERVES 389* % 4,750,000 78,726 4,828, % OTHER FINANCE SOURCE , % 0 28,753 28,753 42, % TOTAL ALL FUNDING SOURCES 80,129,620 39,817, % 84,732, ,479 84,840,127 43,358, % General Fund Revenues By Source CHARGES FOR SERVICES 6.60% FINES AND FORFEITURE 1.71% INVESTMENT INCOME 0.09% LICENSES AND PERMITS 1.72% MISCELLANEOUS 0.45% OTHER FINANCE SOURCE 0.10% TAXES 89.33%

33 Cherokee County Board Commissioners Comparison Report - General Fund - By Account 23.08% year lapsed 2016 Year End as 12/31/2015 % YE2016 Original Adjustments Revised as 12/31/2016 % EXPENDITURES TRANSFERS TO DEBT SVC FUND 150 9,403, % 10,148, ,148,432 1,886, % REGULAR EMPLOYEES ,443,941 6,714, % 31,420,310 15,600 31,435,910 6,781, % SALARIES/ SALARY SUPPLEMENTS ,259 44, % 316, ,510 57, % SALARIES/ COURT SERVICE ,671 14, % 30, ,000 10, % WORKED HOLIDAY ,190 71, % 298, ,001 74, % SALARY CONTINGENCY % 812, , % UNIFORM ALLOWANCE ,231 11, % 66, ,540 13, % POLL WORKER ,508 8, % 175, , , % PERFECT ATTENDANCE , , % 5, , ,898 2,802.79% PART TIME/TEMP EMPLOYEES , , % 891,611 (6,669) 884, , % OVERTIME ,547, , % 1,549, ,549, , % GROUP INSURANCE - HEALTH ,190, , % 4,874,395 3,666 4,878, , % GROUP INSURANCE - LIFE ,250 8, % 39, ,894 8, % GROUP INSURANCE - DENTAL ,168 33, % 163, ,353 33, % GROUP INSURANCE-LONG TERM DIS ,675 25, % 114, ,318 14, % GROUP INSURANCE-SHORT TERM DI ,780 4, % 18, ,553 4, % SOCIAL SECURITY (FICA) CONT ,961, , % 2,121, ,122, , % MEDICARE , , % 496, , , % RETIREMENT CONTRIBUTION/401A ,487 5, % 12, ,444 5, % DEFINED BENEFIT PLAN ,552, , % 2,691, ,692, , % JUDGES RETIREMENT SYS (JRS)MAT ,274 5, % 27, ,435 5, % UNEMPLOYMENT INSURANCE , % 37, , % WORKER'S COMP ADMIN FEES , , % 187, , , % WORKERS COMP CLAIMS ,784 38, % 357, ,676 63, % OTHER EMPLOYEE BENEFITS , % 18, , % OFFICIAL/ADMINISTRATIVE % % OFFICIAL/ADMINISTRATIVE/JURY ,100 80, % 175, ,000 40, % ADMINISTRATIVE/ WITNESS FEES ,258 1, % 10, , % PROFESSIONAL SERVICES , , % 789, , , % PROF SVCS/BROKERS & REPORTERS ,289 11, % 75, ,475 15, % PROFESSIONAL/COURT INTERPRETE ,463 22, % 72, ,000 18, % COURT APPOINTED ATTORNEY ,581, , % 1,590, ,590, , % PROF SVCS JUDICIAL ASSISTANCE ,772 2, % 3, , % PROF SVCS PSYCHOLOGICAL SVC , % 19, , % PROF SVCS OTHER CONTRACT SVCS , % % INDIGENT BURIAL ,000 3, % 15, ,000 2, % PROF SVCS - LEGAL ,512 57, % 230, ,860 27, %

34 Cherokee County Board Commissioners Comparison Report - General Fund - By Account 23.08% year lapsed 2016 Year End as 12/31/2015 % YE2016 Original Adjustments Revised as 12/31/2016 % ATTORNEY FOR THE DAY ,966 49, % 220, ,000 43, % PROF SVC/GUARDIAN AD LITEM ,982 61, % 296, ,500 57, % SO IMPOUND YARD - WRECKER FEES ,725 (200) (7.34)% 1, , % PROFESSIONAL SERVICE-MEDICAL ,679, , % 2,044, ,044, , % TECHNICAL ,758 10, % 106, ,019 13, % DISPOSAL ,575 2, % 10, ,472 5, % DISPOSAL-SHREDDING % 2, , % CUSTODIAL ,485 77, % 321, ,972 84, % LAWN CARE ,003 11, % 40, ,428 10, % LANDSCAPE MAINTENANCE % 15, , % REPAIRS AND MAINTENANCE ,008 20, % 405, ,590 69, % VEHICLE MAINTENANCE , , % 485, , , % VEHICLE REPAIRS- INSURANCE CLM , % , % EQUIPMENT SERVICE AGREEMENTS ,891 14, % 100, ,925 7, % RENTAL OF LAND AND BUILDINGS , % 1, ,700 1, % RENTAL OF EQUIPMENT AND VEHICL ,126 24, % 157, ,548 20, % INSURANCE, OTHER BENEFITS , , % 446, , , % INSURANCE - SURETY BONDS % 1, ,132 1, % INSURANCE DEDUCTIBLES ,941 10, % , % COMMUNICATIONS , , % 647, , , % CELL PHONE ,016 36, % 211, ,042 23, % POSTAGE ,530 39, % 321, ,564 62, % ADVERTISING ,780 2, % 37, , % PRINTING AND BINDING ,774 4, % 55, ,655 12, % TRAVEL ,508 51, % 294, ,185 51, % DUES AND FEES ,054 24, % 120, ,421 46, % EDUCATION AND TRAINING ,182 47, % 278, ,439 99, % LICENSES (102) % % OTHER PURCHASED SERVICES , % 21, , % PURCHASED SVCS DEATH PENALTY % 50, , % AUTOMOTIVE SERVICES O/S FLEET ,927 12, % 78, ,000 10, % DOCUMENT SERVICES , % 4, , % GENERAL SUPPLIES AND MATERIALS , , % 876, , , % GEN SUPPLIES/ WEAPONS & AMMUN ,751 6, % 204, ,529 27, % GENERAL SUPPLIES- CUSTODIAL ,130 10, % 63, ,059 14, % AUTOMOTIVE SUPPLIES , % 18, , % WATER/SEWER ,431 38, % 249, ,802 35, % NATURAL GAS ,013 4, % 41, ,040 3, % ELECTRICITY , , % 1,079, ,079, , %