Building on our legacy, illuminating innovation, succeeding beyond borders. est PRIDE = Professional Results Innovation Dedication Ethical
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1 Building on our legacy, illuminating innovation, succeeding beyond borders
2 Building on our legacy, illuminating innovation, succeeding beyond borders COUNTY OF EL PASO 2017 Comprehensive Annual Financial Report (CAFR UPDATE) April 9, 2018 Prepared by: Edward A Dion, County Auditor, CPA and County Auditor s Staff El Paso County Courthouse Building 800 East Overland Street, Room 406 El Paso, TX wwwepcountycom
3 Building on our legacy, illuminating innovation, succeeding beyond borders OVERVIEW Directly linked to the County Strategic Plan Goal 1 - Financially Sound County Government Items for Discussion: 1 External Audit Results-Gibson, Ruddock, Patterson, LLC (GRP) 2 Entity-wide Financials (What s Changed) 3 FY 2017 GF Fund Balance Analysis 4 Revenue Estimate Variances General Fund 5 Appropriation Variances-General Fund 6 Revenue/Sources General Fund 7 Expenditures/Uses General Fund 8 Trends, Past and Future 9 Impacts for future years
4 Building on our legacy, illuminating innovation, succeeding beyond borders External Audit Results External Auditor s Opinion Letter No Significant Audit Findings Management Letter Comments Prior Year Comment: Federal Compliance Wage Rate Requirements: Subcontractor contracts included some of the Wage Rate Requirement elements, but did not make specific reference to the Wage Rate or Davis Bacon Act Status: This situation no longer exists The recommendation that contracts with subcontractors include specific language referencing the Wage Rate or Davis Bacon requirements to ensure compliance was implemented during FY 2017
5 Building on our legacy, illuminating innovation, succeeding beyond borders External Audit Results External Auditor s Opinion Letter Management Letter Comments Current Year Comments Cash Receipts Tax Office: In three instances, the daily cash deposit record was not signed by a second individual from the Ysleta branch tax office Recommendation: Management should ensure all daily cash deposit records are reviewed and approved by a second individual State Compliance Investments: Per the Public Funds Investment Act, the governing body shall at least annually, review, revise and adopt a list of qualified brokers that are authorized to engage in investment transactions The list of brokers was not separately adopted for fiscal year 2017 Recommendation: Management should ensure that a list of qualified brokers is adopted at least annually
6 Building on our legacy, illuminating innovation, succeeding beyond borders Entity-Wide Statements Net Position Assets and deferred outflows of resources (Governmental and business type activities) exceeded liabilities and deferred inflows by $233 Million Total Net Position decreased by ($153) Million or (3956)% Decline in net position attributed to 3rd year continued implementation of GASB 68 and significantly due to the change in actuarial valuations of pension liability
7 Building on our legacy, illuminating innovation, succeeding beyond borders Entity-Wide Statements Net Position (Graphic of 3 Year Trend)
8 Building on our legacy, illuminating innovation, succeeding beyond borders FY 2017 General Fund Fund Balance Analysis General Fund- Fund Balance FY 2017 Beginning balance $756M Revenues and Transfers-In (Incr $70 mil or 271%) $2650M Expenditures, Transfers-Out (Increase $145 mil or 598%) ($2576M) $74M Adjustments: (Cap Leases/PP Adj, Chg in Inv,) $66K (Net Change in Fund Balance) $747M FY 2017 Ending balance $8307M
9 Building on our legacy, illuminating innovation, succeeding beyond borders
10 Building on our legacy, illuminating innovation, succeeding beyond borders Revenue Estimate Variances General Fund Note: Actual revenues exceeded the 2017 Revenue Estimate of $2569M by $82M or approximately 319% (98% when excluding Fed Prisoner Rev Var)
11 Building on our legacy, illuminating innovation, succeeding beyond borders
12 Building on our legacy, illuminating innovation, succeeding beyond borders Appropriation Variances-General Fund
13 Building on our legacy, illuminating innovation, succeeding beyond borders Revenue Sources General Fund Taxes = Property $1565M, Sales $459M, Other $77M
14 Building on our legacy, illuminating innovation, succeeding beyond borders Revenue Sources-Continued General Fund
15 Building on our legacy, illuminating innovation, succeeding beyond borders Expenditures General Fund
16 Building on our legacy, illuminating innovation, succeeding beyond borders Trends, Past and Future
17 Building on our legacy, illuminating innovation, succeeding beyond borders Impacts for future years Actively monitor economic impacts on revenue trends and possible future negative/positive legislative impacts (Tax Caps/No CO Debt?) Continually assess revenue enhancement to collect current assessments and past Work with project managers to ensure timely use of existing bond proceeds for eligible projects Continue financial updates to Comm Court (Neubrain Forecasting Implementation-monthly revenue forecasting updates in FY2018) Continue implementation of ERP Modules completion by 9/30/2018 and collaboration with HR on Employee Self Serve Module integration
18 Building on our legacy, illuminating innovation, succeeding beyond borders Impacts for future years GASB 68 While the in 2016 the CAFR appeared to show the County was financially stronger, the FY2017 CAFR depicts an overall moderate decline of ($153) Million Counties are encouraged to establish a formal funding policy separate from financial reporting calculations Incorporate a Fringe Benefits Funding Policy into the County s Financial Policies Pursuant to State law, employers participating in the system must pay 100% of their actuarially determined required contributions on an annual basis which TCDRS will continue to provide and ADJUST at the participant county s direction
19 Building on our legacy, illuminating innovation, succeeding beyond borders
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