Rockingham County 3rd Quarter 2017 Budget Review

Transcription

1 APPROPRIATIONS Incl. Transfers/Enc. Incl. Transfers/Enc. Delegation Expended Delegation Expended Page Approved As Of % Approved As Of % DEPARTMENT # Budget 9/30/ Expended Budget 9/30/ Expended GENERAL FUND Rockingham County Delegation 1 263,901 84,886 32% 293,661 72,743 25% Treasurer 1 16,613 10,434 63% 18,682 10,482 56% County Attorney 2 2,941,803 2,155,872 73% 3,334,081 2,153,389 65% District Court 3 206, ,875 77% 217, ,789 75% Medical Examiner 3 73,404 51,985 71% 81,004 52,171 64% Sheriff's Department 4-6 5,768,859 4,326,935 75% 6,050,638 4,342,824 72% Registry of Deeds 7 1,394,925 1,008,979 72% 1,367, ,182 71% Commissioner 8 177, ,175 72% 171, ,218 71% General Government 9 2,579,112 2,069,572 80% 2,536,343 2,100,619 83% Projects 9 644, ,765 98% 1,625,000 1,622, % Grants 9 1,550, ,862 21% 1,556, ,270 7% Finance 10 1,246, ,156 68% 1,205, ,656 70% Engineering/Maintenance ,441,284 2,850,720 64% 4,330,160 2,853,829 66% IT , ,344 65% 731, ,164 72% Jail ,810,026 8,293,181 65% 12,727,877 8,443,373 66% Human Resources , ,777 66% 664, ,452 69% Non-County Specials , ,000 47% 296, ,500 49% Long Term Care Services ,580,553 19,765,643 72% 26,377,925 17,951,703 68% TOTAL COUNTY APPROPRIATIONS 24 63,078,192 43,578,160 69% 63,585,622 42,952,866 68% Categorical Assistance Medicaid Liability 24 17,755,674 13,066,271 74% 17,866,423 13,362,525 75% GRAND TOTAL - APPROPRIATIONS 24 80,833,866 56,644,431 70% 81,452,045 56,315,392 69% ** Please be advised there may be small variances in summary totals due to rounding SUMMARY PAGE 1 OF 2 Prepared by RC Finance

2 REVENUES Revenues Revenues Delegation Recorded Delegation Recorded Page Approved as of % Approved as of % REVENUE UNIT # Budget 9/30/ Received Budget 9/30/ Received GENERAL FUND General Government General Government - Taxes 25 46,916,696 46,916, % 48,369,198 48,369, % General Government - Other 25 1,685, ,998 16% 1,764, ,498 25% County Attorney , ,705 79% 267, ,654 73% Register of Deeds 25 3,039,000 3,085, % 3,487,000 2,843,884 82% Sheriff's Department 25 1,227, ,229 72% 1,275, ,995 77% Dispatch 25 42,000 26,362 63% 42,000 34,541 82% Maintenance Department 25-20,818 0% % Hum Res/Fiscal/Commissioners % % Propety Management 27 23,200 14,631 63% 23,200 14,050 61% Categorical Assistance 27 75,000 86, % 100,000 67,806 68% Jail , ,782 38% 667, ,317 58% Long Term Care Services 26 21,804,308 15,284,463 70% 16,572,621 14,111,843 85% IT 25 13,500 8,037 60% 13,500 8,628 64% TOTAL REVENUES 75,463,992 66,938,625 89% 72,582,805 67,460,740 93% Transfers 27 54,388-0% 2,000-0% Fund Balance Reserve for Encumbrances , , % 365, , % Unreserved Fund Balance 27 5,178,000-0% 8,502,148-0% Total Fund Balance 27 5,315, ,487 3% 8,867, ,093 4% GRAND TOTAL 27 80,833,866 67,076,111 83% 81,452,045 67,825,832 83% ** Please be advised there may be small variances in summary totals due to rounding SUMMARY PAGE 2 OF 2

3 GENERAL FUND DELEGATION Delegates Per Diem Payment 8,000 8,000 4,950 62% 8,000 8,000 3,600 45% Staff Salary 78,600 78,600 30,731 39% 50,000 50,000 35,370 71% Compensated Absences 5,000 5,000 5, % 5,000 5,000 5, % Health Buyout 1 1-0% 1 1-0% Longevity % % TOTAL SALARIES - 92,351-92,351 40,681 44% - 63,751-63,751 43,970 69% Social Security Taxes 3,904 3,904 2,880 74% 4,500 4,500 3,015 67% Workers Comp % % Unemployment % % Health 13,109 13,109 13, % 15,000 15,000 15, % Dental % % Retirement 4,404 4,404 3,433 78% 4,748 4,748 3,974 84% Short Term Disability % % TOTAL PAYROLL EXPENSES - 22,148-22,148 20,152 91% - 24,908-24,908 22,649 91% Telephone/Communications % % Postage 1,000 1, % 1,050 1, % Office Supplies/Expenses 1,100 1, % 1,100 1, % Expendable Equipment Delegation 1 1-0% 1 1-0% Service Contract % % Conferences/Training % % Travel Reimbursement 10,000 10,000 6,276 63% 10,000 10,000 4,805 48% Advertisements % % Audits 1 1-0% 1 1-0% Contingency EF 110, ,000 15,000 14% 200,000 (34,500) 165,500-0% Legal Services/Investigations 25,000 25, % 25,000 25,000-0% TOTAL OPERATING EXPENSE - 149, ,402 24,054 16% - 239,502 (34,500) 205,002 6,124 3% TOTAL BUDGET - DELEGATION - 263, ,901 84,886 32% - 328,161 (34,500) 293,661 72,743 25% COUNTY TREASURER Treasurer's Salary 6,500 6,500 5,000 77% 7,500 7,500 4,949 66% TOTAL SALARIES - 6,500-6,500 5,000 77% - 7,500-7,500 4,949 66% Social Security Taxes % % Worker's Compensation % % TOTAL PAYROLL EXPENSE % % Telephone/Communications % % Postage 8,000 8,000 4,452 56% 8,000 8,000 4,922 62% Dues 1 1 0% 1 1-0% Office Supplies 1,300 1, % 1,300 1,300-0% Equipment-Treasurer 1 1-0% 1 1-0% Service Contracts 1 1-0% 1 1-0% Publications/Books % % Conferences/Trng/Cont Ed % % Travel Reimbursement #DIV/0! % TOTAL OPERATING EXPENSE - 9,604-9,604 5,028 52% - 10,603-10,603 5,134 48% TOTAL BUDGET - TREASURER - 16,613-16,613 10,434 63% - 18,682-18,682 10,482 56% 3rd Quarter Budget Review Prepared by the Finance Office Page 1 of 27

4 COUNTY ATTORNEY County Attorney's Salary 89,250 89,250 68,654 77% 90,250 90,250 65,952 73% Admin Salaries 568, , ,382 67% 626, , ,509 68% Assistant County Attorney Salaries 1,040,051 1,040, ,258 70% 1,335,124 1,335, ,295 54% Victim/Witness Advocate 159, , ,064 77% 160, , ,374 74% Investigators Salaries 82,293 82,293 59,150 72% 85,985 85,985 61,000 71% Compensated Absences % % Health Buyout 14,400 14,400 15, % 21,000 21,000 13,438 64% Longevity 2,700 2,700-0% 3,300 3, % TOTAL SALARIES - 1,956,863-1,956,863 1,375,210 70% - 2,322,798-2,322,798 1,401,868 60% Social Security Taxes 149, , ,228 68% 177, , ,822 57% Employee Health Insurance 348, , , % 330, , , % Employee Dental Insurance 16,650 16,650 16, % 14,500 14,500 14, % Retirement 216, , ,918 67% 264, , ,954 56% Worker's Compensation 9,214 9,214 9, % 4,168 4,168 4, % Unemployment Insurance 4,874 4,874 5, % 3,464 3,464 3, % Short Term Disability 12,547 12,547 12, % 13,438 13,438 13, % TOTAL PAYROLL EXPENSES - 758, , ,279 84% - 807, , ,756 76% Telephone/Communications 13,000 13,000 8,028 62% 13,000 13,000 7,688 59% Postage 11,000 11,000 5,914 54% 9,000 9,000 5,645 63% Dues 10,200 10,200 9,432 92% 10,500 10,500 8,384 80% Office Supplies 35,500 35,500 27,712 78% 35,500 35,500 27,705 78% Equipment Expendable 1 1-0% 5,300 5,300 3,977 75% Equipment Non Expendable 18,000 18,000-0% 1 1-0% Service Contracts/Equip Repairs Mntc 59,650 59,650 38,720 65% 44,400 44,400 26,754 60% Law Books/Publications 13,000 13,000 4,576 35% ,000 10,368 7,390 71% SoDtware 1,561 1,561-0% % Conferences/Trng/Cont Ed 6,000 6,000 3,363 56% 8,000 8,000 5,883 74% Travel Reimbursements 16,500 16,500 12,772 77% 18,000 18,000 8,578 48% Investigations 1 1-0% 1 1-0% Expenses of Prosecutions 40,000 40,000 30,216 76% 47,000 47,000 34,315 73% Victim Advocate Expense 1,000 1, % 1,000 1,000 1, % Victim Advocate Conferences 1,000 1,000 1, % 1,200 1,200-0% TOTAL OPERATING EXPENSE - 226, , ,382 63% , , ,766 68% TOTAL BUDGET - COUNTY ATTORNEY - 2,941,803-2,941,803 2,155,872 73% 368 3,333,713-3,334,081 2,153,389 65% 3rd Quarter Budget Review Prepared by the Finance Office Page 2 of 27

5 DISTRICT COURT NT Plaistow Court 77,607 77,607 57,463 74% 80,812 80,812 57,121 71% Exeter DC 66,842 66,842 51,381 77% 69,721 69,721 50,720 73% Compensated Absences % % Health Buyout 1 1-0% 1 1-0% Longevity % % TOTAL SALARIES - 144, , ,845 75% - 150, , ,842 71% Social Security Taxes 11,085 11,085 7,655 69% 11,550 11,550 7,687 67% Employee Health Insurance 26,038 26,038 26, % 30,000 30,000 30, % Employee Dental Insurance % 1,000 1,000 1, % Retirement 15,824 15,824 11,892 75% 16,728 16,728 11,811 71% Worker's Compensation % % Unemployment Insurance % % Short Term Disability % % TOTAL PAYROLL EXPENSES - 55,849-55,849 48,208 86% - 60,687-60,687 51,618 85% #DIV/0! Postage 1,780 1, % 1,000 1, % Dues , % 1,100 1,100 1,090 99% Office Supplies and Expenses % % Conferences % % Travel Reimbursement 2,300 2, % 2,300 2, % TOTAL OPERATING EXPENSE - 5,790-5,790 2,822 49% - 5,750-5,750 3,329 58% TOTAL BUDGET DISTRICT COURT - 206, , ,875 77% - 217, , ,789 75% MEDICAL EXAMINER Telephone/Communications 1 1-0% 1 1-0% Supplies/Expenses 1 1-0% 1 1-0% Travel Reimbursement 15,000 15,000 6,778 45% 15,000 15,000 6,791 45% Views 48,400 48,400 37,310 77% 53,000 53,000 38,355 72% Autopsies 1 1-0% 1 1-0% Funeral Home/Transports 10,000 10,000 7,898 79% 13,000 13,000 7,025 54% Lab Work 1 1-0% 1 1-0% TOTAL OPERATING EXPENSE - 73,404-73,404 51,985 71% - 81,004-81,004 52,171 64% TOTAL BUDGET - MEDICAL EXAMINER - 73,404-73,404 51,985 71% - 81,004-81,004 52,171 64% TOTAL BUDGET - COUNTY ATTORNEY'S OFFICE - 3,221,747-3,221,747 2,367,732 73% 368 3,632,139-3,632,507 2,368,350 65% 3rd Quarter Budget Review Prepared by the Finance Office Page 3 of 27

6 SHERIFF'S DEPARTMENT Sheriff's Salary 70,350 70,350 54,115 77% 71,350 71,350 52,140 73% Clerical Salaries 178, , ,936 76% 179, , ,636 72% Deputy Sheriff Salaries 1,480,078 1,480,078 1,113,957 75% 1,523,388 1,523,388 1,096,263 72% Bailiffs 348, , ,718 76% 360, , ,737 77% Clerical Overtime % % Reserve Deputies 110, ,000 58,910 54% 100, ,000 76,431 76% Compensated Absences 20,000 20,000 20, % 30,000 30,000 30, % Health Buyout 10,800 10,800 7,410 69% 10,500 10,500 7,875 75% Longevity 5,700 5,700-0% 6,450 6,450-0% Deputies Overtime 86,000 86,000 64,202 75% 86,000 86,000 54,300 63% TOTAL SALARIES - 2,310,107-2,310,107 1,718,516 74% - 2,368,162-2,368,162 1,722,617 73% Social Security Taxes 67,321 67,321 38,349 57% 66,377 66,377 47,072 71% Employee Health Insurance 366, , , % 360, , , % Employee Dental Insurance 13,500 13,500 13, % 15,000 15,000 15, % Retirement 436, , ,478 72% 468, , ,869 68% Worker's Compensation 90,737 90,737 90, % 44,979 44,979 44, % Unemployment Insurance 4,178 4,178 4, % 2,901 2,901 2, % Short Term Disability 14,670 14,670 14, % 12,862 12,862 12, % TOTAL PAYROLL EXPENSES - 993, , ,504 85% - 970, , ,687 83% Telephone/Communications 53,250 53,250 40,651 76% 62,750 62,750 38,776 62% Postage 9,800 9,800 7,269 74% 9,800 9,800 6,594 67% Dues 1,725 1,725 1,524 88% 1,750 1,750 1,707 98% Office Supplies/Expenses 96 18,000 18,096 9,913 55% 18,000 18,000 12,529 70% Equipment Repair 1,000 1, % 1,000 1, % Firearm Supplies and Expenses 2,800 49,650 52,450 50,415 96% 41,250 41,250 13,202 32% Exp Equipment Sheriff 1 4,850 4,851 4, % 1 1-0% Non Expendable Equipment 24,041 24,041-0% 6,500 6,500-0% Service/Maintenance Contract 45,000 (4,850) 40,150 20,727 52% 41,750 41,750 22,221 53% Computer Software/Programs 4,600 4, % 3,750 3,750 1,282 34% Cruiser/Maintenance 1 1-0% 1 1-0% New Cruiser Equipment 43,196 43, % 77,000 77,000 51,851 67% Conferences/Trng/Cont Ed 7,600 7,600 4,354 57% 7,600 7,600 4,855 64% New Hire Psyche 2,350 2, % 2,350 2, % Housekeeping % % Travel & Extradition 1,075 1, % 1,075 1, % Uniform Allowance 39,271 39,271 16,203 41% 32,500 32,500 8,958 28% vehicle lease 37,264 37,264 37, % 37,264 37,264 37, % vehicle lease 36,271 36,271-0% 36,271 36,271-0% vehicle lease 39,320 39,320-0% 36,892 36,892 73,784 36,850 50% vehicle lease - #DIV/0! 49,500 49,500-0% TOTAL OPERATING EXPENSE 2, , , ,046 47% 36, , , ,677 47% TOTAL BUDGET SHERIFF 2,896 3,717,750-3,720,646 2,758,067 74% 36,892 3,806,938-3,843,830 2,761,981 72% 3rd Quarter Budget Review Prepared by the Finance Office Page 4 of 27

7 DISPATCH Dispatch Operators Salaries 1,055,632 1,055, ,777 74% 1,086,618 1,086, ,988 67% Health Buyout 4,800 4,800 2,850 59% 6,000 6,000 4,063 68% Longevity 6,400 6,400-0% 6,850 6,850-0% Dispatch Overtime 75,000 75,000 44,741 60% 75,000 75,000 70,720 94% Compensated Absences % 6,000 6,000 6, % TOTAL SALARIES - 1,141,833-1,141, ,370 73% - 1,180,468-1,180, ,771 69% Social Security Taxes 82,180 82,180 56,535 69% 84,021 84,021 55,260 66% Employee Health Insurance 232, , , % 240, , , % Employee Dental Insurance 9,450 9,450 9, % 10,500 10,500 10, % Retirement 135, ,642 99,223 73% 140, ,800 97,714 69% Worker's Compensation 6,801 6,801 6, % 1,586 1,586 1, % Unemployment Insurance 2,785 2,785 2, % 2,031 2,031 1,937 95% Short Term Disability 8,391 8,391 8, % 8,094 8,094 8, % TOTAL PAYROLL EXPENSE - 478, , ,172 87% - 487, , ,091 85% Office Supplies 4,500 4,500 1,278 28% 4,500 4,500 2,133 47% Equipment Repair 3,000 3, % 3,000 3,000 1,201 40% Expendable Equipment 3,100 3,100 3, % 3,500 3,500-0% Non Expendable Equipment 1 1-0% 1 1-0% Service Contracts-mntc 42,500 42,500 32,392 76% 44,450 44,450 33,992 76% Computer Software Program 4,000 4,000 1,170 29% 2,000 2, % Conferences/Trng/Cont Ed 4,000 4,000 2,785 70% 3,000 3,000 1,527 51% Dispatch Uniforms - - #DIV/0! 1 1-0% Radio Data Lines 2,400 2,400 1,643 68% 2,400 2,400 1,643 68% TOTAL OPERATING EXPENSE - 63,501-63,501 42,982 68% - 62,852-62,852 40,924 65% TOTAL BUDGET - DISPATCH - 1,683,570-1,683,570 1,289,523 77% - 1,730,352-1,730,352 1,269,785 73% 3rd Quarter Budget Review Prepared by the Finance Office Page 5 of 27

8 RADIO Radio Salaries 44,814 44,814 34,403 77% 59,311 59,311 37,858 64% Compensated Absences % % Health Buyout 1 1-0% 1 1-0% Longevity 1 1-0% 1 1-0% Overtime 1,000 1, % 1,000 1,000-0% TOTAL SALARIES - 45,817-45,817 35,103 77% - 60,314-60,314 37,859 63% Social Security Taxes 3,505 3,505 2,685 77% 4,614 4,614 2,761 60% Employee Health Insurance 14,149 14,149 14, % 15,000 15,000 15, % Employee Dental Insurance % % Retirement 5,118 5,118 3,921 77% 6,800 6,800 4,258 63% Worker's Compensation 4,362 4,362 4, % 2,094 2,094 2, % Unemployment Insurance % % Short Term Disability % % TOTAL PAYROLL EXPENSE - 28,084-28,084 26,067 93% - 29,577-29,577 25,183 85% Office Supplies and Expenses 1,000 1, % 1,000 1, % Parts 15,000 15,000 7,961 53% 15,000 15,000 3,686 25% Service Contracts 10,000 10,000 5,850 59% 15,000 15,000 3,715 25% Expendable Equipment 6,000 6,000 5,251 88% 1 1-0% Non Expendable Equipment 34,175 34,175-0% 7,348 13,350 20,698 7,339 35% Computer Software 1,000 1, % 1,000 1, % TOTAL OPERATING EXPENSE - 67,175-67,175 19,648 29% 7,348 45,351-52,699 15,644 30% TOTAL BUDGET - RADIO - 141, ,076 80,818 57% 7, , ,590 78,686 55% OUTSIDE DETAIL Deputy Sheriff Salaries 171, , , % 273, , ,732 71% TOTAL SALARIES - 171, , , % - 273, , ,732 71% Social Security Taxes 10,014 10,014 (1,890) -19% 5,479 5,479 2,852 52% Retirement 34,533 34,533 28,539 83% 47,207 47,207 35,788 76% Worker's Compensation 8,020 8,020-0% 8,180 8,180-0% TOTAL PAYROLL EXPENSE - 52,567-52,567 26,649 51% - 60,866-60,866 38,640 63% SUBTOTAL - OUTSIDE DETAIL - 223, , ,527 89% - 333, , ,372 70% TOTAL - SHERIFF/DISPATCH/RADIO/OUTSIDE DETAIL 2,896 5,765,963-5,768,859 4,326,935 75% 44,240 6,006,398-6,050,638 4,342,824 72% 3rd Quarter Budget Review Prepared by the Finance Office Page 6 of 27

9 REGISTER OF DEEDS SU indicates surcharge funding Registrar's Salary 65,100 65,100 50,077 77% 66,100 66,100 48,304 73% Clerical Salaries 600, , ,544 76% 608, , ,989 70% Compensated Absences % 7,000 7,000 7, % Health Buyout 2,400 2,400 1,450 60% 1,500 1,500 1,125 75% Longevity 8,250 8,250-0% 6,950 6,950-0% TOTAL SALARIES - 676, , ,072 75% - 689, , ,418 70% Social Security Taxes 51,534 51,534 35,779 69% 52,246 52,246 33,538 64% Employee Health Insurance 169, , , % 210, , , % Employee Dental Insurance 6,750 6,750 6, % 7,500 7,500 7, % Retirement 75,246 75,246 55,694 74% 76,833 76,833 53,137 69% Worker's Compensation 3,040 3,040 3, % % Unemployment Insurance 1,950 1,950 1, % 1,347 1,347 1, % Short Term Disability 4,398 4,398 4, % 4,780 4,780 4, % TOTAL PAYROLL EXPENSES - 312, , ,858 89% - 353, , ,182 88% Telephone/Communications 8,000 8,000 5,548 69% 8,000 8,000 5,127 64% Postage 26,000 26,000 16,563 64% 26,000 26,000 18,490 71% Dues - Professional Associations 1,250 1, % 1,000 1, % Office Supplies 20,000 20,000 9,261 46% ,000 20,200 13,107 65% Equipment Expendable SU 12,000 12,000-0% 4,496 8,000 12,496-0% Equipment Non Expendable SU 3,500 32,000 35, % 45,593 20,000 65,593-0% Service Contracts SU 32,000 32,000 9,839 31% 25,000 25,000 10,397 42% Software Revisions 151, ,000 75,438 50% 45,000 45,000 31,088 69% Conferences/Trng/Cont Ed 1,000 1, % 1,000 1, % Travel Reimbursement 4,000 4,000 2,893 72% 4,000 4,000 2,298 57% Imaging/Cd Rom Project SU 1 1-0% 1 1-0% Book Restoration Project SU 55,967 55,967 55,309 99% 56,000 56,000 55, % WDN Access SU 60,000 60,000 50,000 83% 60,000 60,000 45,000 75% TOTAL OPERATING EXPENSE 3, , , ,050 56% 50, , , ,582 56% TOTAL BUDGET - DEEDS 3,500 1,391,425-1,394,925 1,008,979 72% 50,289 1,317,521-1,367, ,182 71% 3rd Quarter Budget Review Prepared by the Finance Office Page 7 of 27

10 COMMISSIONERS OFFICE Commissioners Salaries 59,250 59,250 45,577 77% 59,250 59,250 43,298 73% Staff Salaries 49,775 49,775 35,901 72% 50,376 50,376 35,779 71% Compensated Absences % % Health Buyout 3,600 3,600 2,850 79% 4,500 4,500 2,125 47% Longevity % % TOTAL SALARIES - 112, ,626 84,329 75% - 114, ,127 81,204 71% Social Security Taxes 8,876 8,876 6,641 75% 8,731 8,731 5,804 66% Employee Health Insurance 13,019 13,019 13, % 15,000 15,000 15, % Employee Dental Insurance 1,800 1,800 1, % 2,000 2,000 2, % Retirement 12,178 12,178 7,744 64% 10,081 10,081 6,057 60% Worker's Compensation % % Unemployment Insurance % % Short Term Disability % % TOTAL PAYROLL EXPENSES - 36,673-36,673 30,003 82% - 36,442-36,442 29,491 81% Telephone/Communications 1,900 1,900 1,398 74% 1,900 1,900 1,098 58% Postage % % Misc. Office Supplies 3,000 3,000 1,621 54% 4,000 4,000 2,215 55% Equipment-Commissioners 1 1 0% 1 1-0% Equipment Non Expendable 1 1 0% 1 1-0% Service Contracts 2,000 2,000 1,127 56% 2,000 2, % Law Books/Subscriptions % % Conf/Trng/Cont Ed 3,600 3, % 3,600 3,600 2,040 57% Travel Reimbursement 9,500 9,500 4,590 48% 8,100 8,100 3,812 47% NHAC Annual Conference Hosting Costs 7,500 7,500 2,544 34% % TOTAL OPERATING EXPENSE - 28,227-28,227 12,843 45% - 20,477-20,477 10,523 51% TOTAL BUDGET - COMMISSIONERS - 177, , ,175 72% - 171, , ,218 71% 3rd Quarter Budget Review Prepared by the Finance Office Page 8 of 27

11 GENERAL GOVERNMENT Education Assistance 7,500 7, % 25,000 25,000 1,350 5% UNH Cooperative Agreement 398, , ,750 67% 401, , ,061 75% Courthouse Lease Pmts 180, , ,939 83% 209, , ,294 72% Int on Tax Anticipation Note/legal/bond/Bk Fees 30,000 30,000-0% 1 1-0% Bond/Anticipation Expense EF EM 1 1-0% 25,000 25,000-0% Bond Int EF 227, , ,250 55% 185, , ,450 56% Energy Savings 1 1-0% 1 1-0% Bond Principal 1,040,000 1,040,000 1,040, % 1,095,000 1,095,000 1,095, % Legal Fees EF 144, ,000 40,724 28% 125, ,000 39,664 32% Judgements 1 1-0% 1 1-0% Labor Relations 66,001 66,001 4,233 6% ,000 25, % Insurance EF 420, , ,601 97% 383, , ,968 96% Property Taxes 13,000 13,000 5,475 42% 13,000 13,000 5,732 44% Audit/Study/Report Fees EF 49,800 49,800 30,050 60% 47,575 47,575 33,175 70% NHACO Dues 1,000 1, % 1,000 1, % TOTAL BUDGET - GENERAL GOVERNMENT - 2,579,112-2,579,112 2,069,572 80% 500 2,535,843-2,536,343 2,100,619 83% PROJECTS Capital Improvements Capital Imp PART EF 600, , , % 1,600,000 1,600,000 1,600, % Non-Routine Maintenance Non Routine Part EF 2,200 42,350 44,550 33,765 76% 25,000 25,000 22,500 90% TOTAL BUDGET PROJECTS 2, , , ,765 98% - 1,625,000-1,625,000 1,622, % GRANTS Grant Monies 1,550,000 1,550, ,862 21% 1,556,524 1,556, ,270 7% TOTAL BUDGET GRANTS - 1,550,000-1,550, ,862 21% - 1,556,524-1,556, ,270 7% 3rd Quarter Budget Review Prepared by the Finance Office Page 9 of 27

12 FINANCE OFFICE PARTIAL EF REIMBURESMENT Staff 610, , ,660 71% 592, , ,159 72% Compensated Absences % 10,000 10,000 10, % Health Buyout 1,200 1,200 1, % 3,000 3, % Longevity % % TOTAL SALARIES - 612, , ,061 71% - 606, , ,409 72% Social Security Taxes 46,785 46,785 29,801 64% 45,633 45,633 30,469 67% Employee Health Insurance 117, , , % 120, , , % Employee Dental Insurance 4,500 4,500 4, % 5,000 5,000 5, % Retirement 64,246 64,246 44,085 69% 64,999 64,999 46,303 71% Worker's Compensation 1,760 1,760 1, % % Unemployment Insurance 1,393 1,393 1, % 1,058 1, % Short Term Disability 3,329 3,329 3, % 4,185 4,185 4, % TOTAL PAYROLL EXPENSES - 239, , ,849 85% - 241, , ,859 86% Telephone/Communications 1,236 1, % 1,175 1, % Postage % % Dues 2,000 2, % 2,628 2,628 1,335 51% Office Supplies 1,792 5,900 7,692 7,305 95% 5,775 5,775 3,967 69% Expendable Equipment Fiscal 7,600 7,600 8, % 10,134 10,134 2,925 29% Non Expendable Equipment Fiscal 1 1-0% 1 1-0% Contract 7, , , ,674 75% 10, , , ,680 63% Publications % 2,895 2,895-0% Software/Payroll Project 40,950 86, ,075 15,338 12% 29,050 37,825 66,875 28,390 42% Conferences/Trng/Cont Ed 14,575 14,575 6,411 44% 15,000 15,000 7,879 53% Travel Reimbursement % % TOTAL OPERATING EXPENSE 50, , , ,246 54% 40, , , ,388 57% TOTAL BUDGET - FINANCE 50,318 1,196,359-1,246, ,156 68% 40,015 1,165,251-1,205, ,656 70% 3rd Quarter Budget Review Prepared by the Finance Office Page 10 of 27

13 ENGINEERING & MAINTENANCE PARTIAL EF Administration Salaries 230, , ,941 71% 247, , ,338 69% Compensated Absences % 15,000 15,000 15, % Technical and Trade Salaries 1,089,123 1,089, ,811 75% 1,139,320 1,139, ,400 71% Health Buyout 6,000 6,000 4,750 79% 7,500 7,500 6,063 81% Longevity 11,250 11,250-0% 12,800 12,800-0% Maintenance Overtime 45,000 45,000 51, % 50,000 50,000 36,467 73% TOTAL SALARIES - 1,382,000-1,382,000 1,032,021 75% - 1,472,490-1,472,490 1,040,268 71% Social Security Taxes 105, ,264 73,742 70% 111, ,498 73,626 66% Employee Health Insurance 340, , , % 315, , , % Employee Dental Insurance 12,600 12,600 12, % 12,500 12,500 12, % Retirement 151, , ,147 75% 163, , ,410 67% Worker's Compensation 89,615 89,615 89, % 41,066 41,066 41, % Unemployment Insurance 3,760 3,760 3, % 2,694 2,694 2,614 97% Short Term Disability 9,852 9,852 9, % 10,503 10,503 10, % TOTAL PAYROLL EXPENSES - 712, , ,498 90% - 656, , ,719 86% Telephone/Communications % % Postage % % Office Supplies & Expenses 3,000 3,000 2,830 94% 3,000 3,000 2,513 84% Computer Supplies & Expenses 1 1-0% 1 1-0% Office Equipment Repair & Replace 1 1-0% 1 1-0% Equipment-Expendable 1 1-0% 1 1-0% Equipment-Non Expendable 1 1-0% 1 1-0% Office Equipment 1 1-0% 1 1-0% Service Contracts 2,000 2,000 1,493 75% 2,000 2,000 1,132 57% Software 1 1-0% 1 1-0% Conferences/Trng/Cont Ed 1,500 1,500 1,400 93% 1,800 1,800 1, % Uniform Allowance 4,400 4,400 4, % 5,500 5,500 5, % Communications - Radio Maintenance 2,000 2,000-0% 2,000 2, % Communications - Tel. Sys. & Repairs 3,000 3,000 2,489 83% 3,000 3,000 2,055 68% Vehicle lease 33,000 33,000 8,981 27% 10,780 43,850 54,630 19,748 36% RCNH Equipment Repairs 711 7,500 8,211 3,376 41% 7,500 7,500 2,265 30% RCNH Equipment 7,500 7,500 2,341 31% 7,500 7, % RCNH Non-Expendable 12,000 12,000 7,315 61% 6,900 6,900-0% RCNH Laundry Repairs 3,000 3,000 2,393 80% 3,000 3, % RCNH Maintenance Supplies & Expenses ,000 20,956 13,383 64% ,000 20,139 9,863 49% RCNH Purchases Services 7,054 53,000 60,054 46,011 77% 56,500 56,500 38,751 69% Jail Equipment Repairs 7,000 7,000 3,759 54% 906 7,000 7,906 3,563 45% Jail Equipment 12,000 12,000 5,456 45% 19,000 19,000 14,693 77% Jail Non-Expendable Equipment 1 1-0% 1 1 0% Jail Maintenance Supplies & Expenses 30,000 30,000 15,562 52% 2,861 30,000 32,861 28,956 88% Jail Purchased Services 85,000 85,000 45,050 53% 1, , ,628 67,062 63% Boiler Plant - Equipment Repairs 4,000 4,000 4, % 5,000 5,000 4,010 80% Boiler Plant - Equipment 10,000 10,000 1,830 18% 10,260 10,260 6,713 65% Boiler Plant -NonExpendable Equipment 1 1-0% 19,100 19,100 18,375 96% Boiler Plant Supplies & Expenses 10,000 10,000 8,287 83% 12,000 12,000 9,378 78% Boiler Plant - Purchased Services 1,769 21,000 22,769 11,729 52% 49,220 49,220 10,537 21% WWT Plant - Equip. Rpr. 2,500 2,500 1,435 57% 2,500 2,500 1,445 58% WWT Plant - Equipment 2,500 2,500 2,434 97% 2,500 2, % WWT Plant - Non-Expendable Equipment 1 1-0% 5,200 5,200 5, % WWT Plant Supp. & Exp. 5,500 5,500 3,859 70% 5,500 5,500 4,557 83% 3rd Quarter Budget Review Prepared by the Finance Office Page 11 of 27

14 WWT Plant - Pur. Svs. 16,000 16,000 5,844 37% 23,000 23,000 5,929 26% Spray Irrigation - Equipment Repairs 5,000 5,000 4,973 99% 5,000 5,000 4,568 91% Spray Irrigation - Equipment 2,000 2,000-0% 2,000 2,000-0% Spray Irrigation -Non-Expendable Equipment 1 1-0% 1 1-0% Spray Irrigation - Mntc. Supplies & Expenses 2,500 2,500 1,752 70% 4,300 4,300 1,175 27% Spray Irrigation - Purchased Services % % Generator Plant - Equipment Repairs % , % Generator Plant - Equipment 1 1-0% 1 1-0% Generator Plant - Non-Expendable Equipment 1 1-0% 1 1-0% Generator Plant - Supplies & Expenses 2,250 2, % 2,250 2, % Generator Plant - Purchased Services 3,100 3, % 3,100 3,100 2,944 95% Water Systems - Equipment Repairs 9,500 9,500 7,842 83% 2,500 2,500 2,387 95% Water Systems - Equipment 3,000 3,000-0% 3,000 3, % Water Systems - Non-ExpendableEquipment 1 1-0% 1 1-0% Water Systems - Supplies & Expenses 10,500 10,500 7,554 72% 10,500 10,500 8,845 84% Water Systems - Purchases Services 7,500 7,500 5,686 76% 7,500 7,500 4,718 63% Building Repairs - Equipment Repairs % % Building Repairs - Tools & Equipment 3,500 3,500 3,049 87% 3,500 3, % Building Repairs - Supplies & Expenses 1,415 15,000 16,415 12,446 76% ,000 15,107 13,244 88% Building Repairs - Purchased Services 30,000 30,000 13,945 46% 30,000 30,000 20,455 68% Building Repairs - Carpentry 6,500 6,500 1,485 23% 6,000 6,000 7, % Building Repairs - Metal Fabrication 1,500 1, % 1,000 1, % Building Repairs - Electrical 41 15,000 15,041 11,189 74% 15,000 15,000 9,052 60% Building Repairs - Plumbing 12,500 12,500 10,567 85% 13,500 13,500 8,439 63% Building Repairs - Painting 3,000 3,000 1,783 59% 3,000 3, % Building Repairs - Masonry 1,500 1,500 1, % 1,500 1, % Building Repairs - Heating 6,000 6,000 5,797 97% 7,000 7,000 2,313 33% Building Repairs - A/C Refrigeration 6,000 6,000 3,498 58% 5,500 5,500 3,117 57% Building Repairs - Lightbulbs 3,000 3,000 1,273 42% 3,000 3,000 1,428 48% Door Hardware and Security 340 4,500 4,840 3,142 65% 4,500 4, % Grounds & Roads - Equipment Repair 5,000 5,000 2,731 55% 5,000 5,000 2,922 58% Grounds & Roads - Equipment 2,000 2,000-0% 2,000 2,000 1,639 82% Grounds & Roads -Non-Expendable equip 1 1-0% 13,500 13,500 12,227 91% Grounds & Roads - Supplies & Expenses 20,000 20,000 15,406 77% 23,500 23,500 18,286 78% EPA grounds and roads 10,000 10,000 1,495 15% 12,000 34,500 46,500 4,613 10% Motor Services - Equipment Repairs 9,000 9,000 2,656 30% 9,000 9,000 3,816 42% Motor Services - Equipment & Tools 2,750 2,750-0% 2,750 2,750-0% Motor Services - Supplies & Expenses 3,500 3,500 1,185 34% 3,500 3,500 1,419 41% RCNH Motor Service Equipment Repairs 2,000 2,000-0% 1,500 1, % RCNH Motor Service Supplies & Expenses 1,000 1, % 1,000 1,000-0% Jail Motor Service Equipment Repairs 3,000 3,000 1,944 65% 3,000 3, % Jail Motor Service Supplies & Expenses 2,000 2, % 2,000 2,000-0% Motor Services - Cruiser Mntc 25,000 25,000 7,323 29% 2,606 25,000 27,606 10,157 37% Assisted Living- Equipment Repair 2,000 2,000 1,559 78% 2,000 2,000 1,675 84% Assisted Living - Expendable Equipment 1,000 1,000-0% 1,000 1, % Assisted Living - Non Expendable Equipment 6,800 6,800 5,957 88% 1 1-0% Assisted Living - Supplies and Expenses 3,200 3,200 2,122 66% 3,200 3,200 2,414 75% Assisted Living - Purchased Services 10,000 10,000 4,031 40% 10,000 10,000 6,682 67% 3rd Quarter Budget Review Prepared by the Finance Office Page 12 of 27

15 53801 Gas Mntc 39,900 39,900 8,987 23% 37,500 37,500 20,334 54% Gas RCNH 1,500 1, % % Gas Jail 7,500 7,500 3,529 47% 7,500 7,500 5,188 69% Gas Sheriff 82,000 82,000 32,709 40% 77,000 77,000 45,184 59% Electricity - RCNH 378, , ,272 62% 338, , ,242 61% Electricity - Jail & House of Correction 224, , ,630 63% 208, , ,752 66% Electricity - Administration Building 8,000 8,000 4,184 52% 6,851 6,851 4,999 73% Electricity - Extension Service Building 16,770 16,770 7,998 48% 12,569 12,569 8,208 65% Electricity - Maintenance 88,652 88,652 46,479 52% 71,132 71,132 52,870 74% Electricity - Sheriff 22,386 22,386 14,681 66% 21,779 21,779 15,703 72% Electricity - Commisssioners 3,054 3,054 1,603 52% 3,224 3,224 1,680 52% Electricity - Delegation % % Electricity - Nutrition 2,820 2,820 1,091 39% 1,670 1,670 1,265 76% Elecricity- Assisted Living 54,063 54,063 33,610 62% 48,348 48,348 29,320 61% Fuel - RCNH 492, , ,735 32% 347, , ,944 40% Fuel - Jail 133, ,531 81,697 61% 135, ,431 97,624 72% Fuel - Administration Building 11,485 11,485 2,602 23% 4,000 4,000 3,486 87% Fuel - Extension Service 9,423 9,423 2,869 30% 6,500 6,500 2,571 40% Fuel - Maintenance 31,446 31,446 8,491 27% 15,500 15,500 10,271 66% Fuel - Sheriff 13,322 13,322 7,675 58% 12,538 12,538 9,317 74% Fuel - Commissioners 11,649 11,649 3,547 30% 8,500 8,500 3,179 37% Fuel- Delegation 2,076 2, % % Fuel- Nutrition 4,464 4, % 1,500 1,500 1,348 90% Fuel-Assisted Living 72,047 72,047 22,692 31% 51,000 51,000 20,334 40% TOTAL OPERATING EXPENSE 12,530 2,333,815-2,346,345 1,175,201 50% 19,349 2,146,900 34,500 2,200,749 1,247,842 57% SUBTOTAL - ENGINEERING & MAINTENANCE 12,530 4,428,754-4,441,284 2,850,720 64% 19,349 4,276,311 34,500 4,330,160 2,853,829 66% 3rd Quarter Budget Review Prepared by the Finance Office Page 13 of 27

16 E&M IT SECTION PARTIAL EF REIMBURESMENT Staff Salaries 66,877 66,877 48,546 73% 70,663 70,663 47,711 68% Compensated Absences % % Health Buyout 1 1-0% 1 1-0% Longevity % % TOTAL SALARIES - 67,179-67,179 48,547 72% - 70,965-70,965 47,712 67% Social Security Taxes 5,139 5,139 3,453 67% 5,429 5,429 3,456 64% Employee Health Insurances 13,019 13,019 13, % 15,000 15,000 15, % Employee Dental Insurance % % Retirement 6,817 6,817 5,206 76% 7,380 7,380 5,120 69% Worker's Compensation % % Unemployment Insurance % % Short Term Disability % % TOTAL PAYROLL EXPENSES - 26,258-26,258 22,961 87% - 28,982-28,982 24,750 85% Telephone/Communications 33,309 33,309 22,752 68% 33,309 33,309 22,980 69% Postage % % Supplies and Expenses 10,607 10,607 3,688 35% ,686 11,786 4,566 39% Equipment Expendable 113,124 6, ,822 67,738 57% 3,857 63,750 67,607 49,916 74% Equipment Non-Expendable 6,699 (6,698) 1-0% 265, , ,659 69% Service Contracts 5, , , ,677 77% , , ,443 82% Consulting 2,000 2,000-0% 3,226 3,226-0% Publications 1 1-0% 1 1-0% Software 45,551 45,551 6,137 13% 16,259 16,259 2,466 15% Training/Continuing Ed % 2,750 2,750 3, % Travel % % County Training 1,000 1, % 1,000 1, % TOTAL OPERATING EXPENSE 5, , , ,836 63% 4, , , ,702 72% TOTAL BUDGET E&M IT SECTION 5, , , ,344 65% 4, , , ,164 72% TOTAL BUDGET - ENGINEERING & MAINTENANCE 18,380 4,958,365-4,976,745 3,201,063 64% 24,254 5,003,135 34,500 5,061,889 3,379,994 67% 3rd Quarter Budget Review Prepared by the Finance Office Page 14 of 27

17 ROCKINGHAM COUNTY JAIL **Expense offset in part by inmate surplus Administrative Salaries 587, , ,082 72% 681, , ,550 68% Correctional Officers Salaries 4,023,694 (16,000) 4,007,694 2,572,665 64% 3,973,025 3,973,025 2,500,621 63% Jail Overtime 300,000 16, , ,318 79% 352, , ,996 67% Compensated Absences 15,000 15,000 15, % 50,000 50,000 50, % Health Buyout 22,800 3,150 25,950 20,450 79% 28,500 28,500 21,781 76% Longevity 21,700 21,700 10,017 46% 19,950 19,950 5,365 27% TOTAL SALARIES - 4,970,281 3,150 4,973,431 3,287,533 66% - 5,105,689-5,105,689 3,276,313 64% Social Security Taxes 98,734 98,734 63,391 64% 104, ,763 64,635 62% Employee Health Insurances 990,017 (3,150) 986, , % 1,050,000 1,050,000 1,050, % Employee Dental Insurance 46,350 46,350 46, % 44,500 44,500 44, % Retirement 1,233,034 1,233, ,848 65% 1,309,017 1,309, ,669 62% Worker's Compensation 189, , , % 87,571 87,571 87, % Unemployment Insurance 14,484 14,484 14, % 10,054 10,054 10, % Short Term Disability 35,333 35,333 35, % 33,654 33,654 33, % TOTAL PAYROLL EXPENSES - 2,607,835 (3,150) 2,604,685 2,141,341 82% - 2,639,559-2,639,559 2,100,099 80% Telephone/Communications 12,420 12,420 7,054 57% 11,700 11,700 7,278 62% **Postage 5,690 5,690 3,563 63% 5,690 5,690 3,081 54% Dues 6,218 6, % 6,328 6,328 3,420 54% **Office Supplies/Expenses 40,900 40,900 29,419 72% 40,900 40,900 26,992 66% **Equipment Repairs Replacement 20,500 20,500 11,119 54% ,900 21,400 9,913 46% Equipment Expendable 3,000 3,000 1,197 40% 7,000 7,000 2,586 37% **Equipment Non-Expendable 229, ,250 13,727 6% 170,191 25, , ,691 94% Video Court Arraignment Project 1 1-0% 1 1-0% **Service Contracts 39,384 39,384 21,634 55% 43,377 43,377 25,986 60% **Publications 7,385 7,385 5,290 72% 7,595 7,595 5,180 68% **Software 3,301 3,301-0% 3,301 3,301 3, % New Cruiser Equipment 10,400 10,400-0% 9,091 4,500 13,591 9,251 68% Conferences/Trng/Cont Ed 5,000 5,000 1,367 27% 5,000 5,000 2,237 45% **Travel Reimbursements 1,500 1,500 1,004 67% 2,200 2,200 1,591 72% Photography & Fingerprinting 7,700 7,700 2,745 36% 7,700 7,700 1,934 25% **Inmate Clothing 39,000 39,000 17,111 44% 39,000 39,000 32,665 84% Outside Medical Care 120, ,000 45,256 38% 110, ,000 44,742 41% Staff Polygraphs and Psych Evals 5,500 5,500 5,250 95% 13,750 13,750 5,500 40% Contracted Services Medical Care 1,700,000 1,700, ,301 59% 1,626,076 1,626,076 1,025,865 63% 3rd Quarter Budget Review Prepared by the Finance Office Page 15 of 27

18 54808 Jail Meals 927, , ,647 48% 663, , ,280 60% Jail Laundry 11,000 11,000 8,068 73% 11,000 11,000 9,275 84% **Personal Care Items 14,765 14,765 2,406 16% 14,765 14,765 3,721 25% Bedding Expenses 15,000 15,000 8,104 54% 15,000 15,000-0% **Inmate Human Services 13,433 13,433 7,292 54% 22,714 22,714 7,869 35% Clinical Supervision 4,000 4,000 1,200 30% 4,000 4,000 1,610 40% Chapel Expenses 31,900 31,900 24,089 76% 32,350 32,350 25,428 79% Inmate Work Details 16,640 16,640 10,669 64% 16,640 16,640 10,141 61% Cost of Inmates at Other Facilities 1,300,000 1,300, ,253 60% 1,200,000 1,200, ,383 64% Inmate Testing Supplies 25,000 25,000 21,384 86% 35,000 35,000 14,831 42% Uniform Allowance 2,267 57,776 60,043 30,572 51% ,331 61,559 43,936 71% Business Forms and Booklets 500 2,800 3, % 2,800 2, % Paper/Plastic Supplies 50,000 50,000 21,383 43% 50,000 50,000 18,131 36% Janitorial Supplies 17,000 17,000 9,756 57% 1,706 17,000 18,706 4,166 22% Correctional Officer Certification Expense 28,676 28,676 11,664 41% 31,576 31,576 17,558 56% Health and Safety Supplies 14,520 14,520 4,892 34% 20,042 20,042 12,113 60% Task Force Sex Offender 5,000 5, % 4,000 4,000-0% Day Reporting 1 1-0% 1 1-0% Electronic Monitoring 91,980 91,980 49,763 54% 80,198 80,198 47,205 59% vehicle lease 27,003 27,003 26, % 27,003 27,003 26, % vehicle lease 18,500 18,500-0% 18,500 18,575 37,075 18,552 50% Drug Court Assistance 300, , ,450 78% 475, , ,183 52% TOTAL OPERATING EXPENSE 2,767 5,229,143-5,231,910 2,864,307 55% 200,216 4,782,413-4,982,629 3,066,961 62% TOTAL BUDGET - COUNTY JAIL 2,767 12,807,259-12,810,026 8,293,181 65% 200,216 12,527,661-12,727,877 8,443,373 66% 3rd Quarter Budget Review Prepared by the Finance Office Page 16 of 27

19 HUMAN RESOURCES PARTIAL EF REIMBURSEMENT PARTIAL EF REIMBURSEMENT Staff Salaries 344, , ,452 65% 379, , ,141 66% Compensated Absences % % Longevity 1 1-0% 1 1-0% Health Buyout 1 1-0% 1 1 1, % TOTAL SALARIES - 344, , ,453 65% - 379, , ,205 66% Social Security Taxes 26,321 26,321 15,542 59% 29,054 29,054 16,910 58% Employee Health Insurance 78,114 78,114 78, % 90,000 90,000 90, % Employee Dental Insurance 2,700 2,700 2, % 3,000 3,000 3, % Retirement 34,717 34,717 21,672 62% 34,473 34,473 22,756 66% Worker's Compensation 1,167 1,167 1, % % Unemployment Insurance % % Short Term Disability 1,565 1,565 1, % 2,256 2,256 2, % TOTAL PAYROLL EXPENSES - 145, , ,456 84% - 159, , ,885 85% Telephone/Communications % % Postage 1,200 1, % 1,200 1, % Printing % % Dues 1,200 1, % 1,249 1, % Office Supplies 5,400 5,400 3,725 69% 6,760 6,760 2,637 39% Advertising 6,952 6,952 4,155 60% 10,202 10,202 6,460 63% Equipment 5,327 5,327 4,213 79% 9,778 9,778 7,373 75% Ergonomics % 4,000 4, % Service Contracts 24,000 24,000 7,020 29% 34,400 34,400 8,349 24% Publications 1 1-0% 1 1-0% Software 2,000 2,000-0% 32,800 32,800 32,000 98% Conferences/Trng/Cont Ed 7,500 7,500 1,459 19% 6,911 6,911 4,566 66% Travel Reimbursement 1,000 1, % 1,000 1, % County Training 10,000 10,000-0% 10,000 10,000 2,666 27% Safety Committee Expenses 1 1-0% 1 1-0% New Hire Costs 6,500 6,500 2,829 44% 5,000 5,000 2,520 50% TOTAL OPERATING EXPENSE - 72,607-72,607 25,868 36% - 124, ,862 69,362 56% TOTAL BUDGET - HUMAN RESOURCES - 561, , ,777 66% - 664, , ,452 69% NON COUNTY SPECIALS Rockingham Cnty Conservation District 60,000 60,000 30,000 50% 63,000 63,000 31,500 50% Haven (formerly A Safe Place and SASS) 20,000 20,000 5,000 25% 20,000 20,000 10,000 50% Area Homemakers 80,000 80,000 40,000 50% 80,000 80,000 40,000 50% Emergency Unit Fire Training 5,000 5,000 2,500 50% 1 1-0% Retired Senior Volunteer Program 7,000 7,000 3,500 50% 7,000 7,000 3,500 50% Nutrition * Meals on Wheels 98,000 98,000 49,000 50% 101, ,000 50,500 50% Adult Medical Daycare 1 1-0% 1 1-0% Child Advocacy 10,000 10,000 5,000 50% 15,000 15,000 7,500 50% CASA (Court Appointed Special Advocates) 5,000 5,000-0% 5,000 5,000-0% Family Mediation % 5,000 5,000 2,500 50% TOTAL BUDGET - NON COUNTY SPECIALS - 285, , ,000 47% - 296, , ,500 49% 3rd Quarter Budget Review Prepared by the Finance Office Page 17 of 27

20 LONG TERM CARE SERVICES NURSING HOME (A) ADMINISTRATION Salaries 698, , ,750 73% 752, , ,101 66% Compensated Absences 6,000 6,000 6, % 5,000 5,000 5, % Health Buyout 4,800 (780) 4,020 3,183 79% 6,000 6,000 6, % Longevity 3,050 3,050-0% 3,500 3,500-0% TOTAL SALARIES - 712,011 (780) 711, ,932 73% - 766, , ,120 66% Social Security Taxes 54,010 54,010 36,993 68% 58,647 58,647 35,997 61% Employee Health Insurance 143, , ,209 99% 135, , , % Employee Dental Insurance 6,750 6,750 6, % 7,500 7,500 7, % Retirement 74,143 74,143 49,377 67% 69,406 69,406 47,022 68% Worker's Compensation 45,505 45,505 45, % 20,284 20,284 20, % Unemployment Insurance 2,368 2,368 2, % 1,636 1,636 1, % Short Term Disability 3,826 3,826 3, % 3,931 3,931 3, % TOTAL PAYROLL EXPENSES - 329, , ,028 87% - 296, , ,380 85% Telephone/Communications 20,000 20,000 11,976 60% 20,000 20,000 11,544 58% Postage 9,000 9,000 5,624 62% 9,000 9,000 4,902 54% Mail Express and Freight % % Dues 25,760 25,760 1,029 4% 25,760 25,760 14,652 57% Office Supply and Expense 26 20,000 20,026 9,939 50% 20,000 20,000 14,610 73% Equip Repairs 1 1-0% 1 1-0% Equipment-Expendable 5,000 5,000-0% 1 1 1, % Equipment Non -Expendable 1 1-0% 1 1-0% Service Contracts 4, , ,600 80,642 55% 160, ,000 69,199 43% Publications % 1,000 1,000 1, % Software 2,000 2,000-0% 2,000 2, % Conferences 24,000 24,000 10,018 42% 24,000 24,000 15,595 65% Travel 7,000 7,000 3,439 49% 7,000 7,000 3,490 50% Trust Projects 1 1-0% 1 1-0% Grants GR 1 1-0% 1 1-0% HB % Bed Assessment 1,200,000 1,200, ,568 63% 1,100,000 1,100, ,892 55% Special Resident Projects 15,000 15,000 5,891 39% 15,000 15,000 2,232 15% TOTAL OPERATING 4,626 1,471,464-1,476, ,669 60% - 1,383,965-1,383, ,103 54% TOTAL BUDGET ADMINISTRATION 4,626 2,513,286-2,517,912 1,697,630 67% - 2,446,993-2,446,993 1,499,603 61% 3rd Quarter Budget Review Prepared by the Finance Office Page 18 of 27

21 DIETARY Salaries 1,591,252 1,591,252 1,004,222 63% 301, , ,697 75% Health Buyout 8,400 (270) 8,130 6,380 78% 12,000 12,000 1,900 16% Longevity 12,550 12,550-0% 1 1-0% Compensated Absences 24,000 24,000 24, % 120, , , % TOTAL SALARIES - 1,636,202 (270) 1,635,932 1,034,602 63% - 433, , ,597 80% Social Security Taxes 121, ,731 73,184 60% 23,973 23,973 16,816 70% Employee Health Insurance 468, , , % 60,000 60,000 60, % Employee Dental Insurance 19,350 19,350 19, % 2,750 2,750 2, % Retirement 166, ,111 87,738 53% 27,046 27,046 21,106 78% Worker's Compensation 85,387 85,387 85, % 11,198 11,198 11, % Unemployment Insurance 8,635 8,635 8, % 3,367 3,367 6, % Short Term Disability 7,704 7,704 7, % 1,750 1,750 1, % TOTAL PAYROLL EXPENSES - 877, , ,682 86% - 130, , ,623 92% Supply and Expense ,625 16,948 4,551 27% 9,910 9,910 3,670 37% Equipment Repairs 21,600 21,600 3,865 18% 21,600 21,600 6,938 32% Equipment-Expendable 15,419 25,500 40,919 19,628 48% 31,500 31,500 9,008 29% Equipment-Non- Expendable 6,537 45,000 51,537 6,537 13% 45,000 45,000 8,062 18% Service Contracts 18,500 18,500 12,458 67% 1,932,694 1,932,694 1,204,270 62% Uniform #DIV/0! 18,000 18,000 7,832 44% Supplies-Dishwash 19,500 19,500 13,751 71% 51,667 51,667 8,397 16% Supplies-Paper 50,000 50,000 27,857 56% 72,500 72,500 36,153 50% Supplies-Tableware 12,000 12,000 3,877 32% 2,800 2,800 1,385 49% Provisions 775, , ,649 84% 665, , ,617 83% Snack Bar 30,000 30,000 13,306 44% 7,500 7,500 2,050 27% TOTAL OPERATING 22,279 1,013,725-1,036, ,479 73% - 2,858,259-2,858,259 1,838,382 64% TOTAL BUDGET DIETARY 22,279 3,527,529-3,549,808 2,539,763 72% - 3,421,711-3,421,711 2,306,603 67% 3rd Quarter Budget Review Prepared by the Finance Office Page 19 of 27

22 NURSING & MEDICAL Salaries 9,610,816 9,610,816 6,880,156 72% 9,785,687 9,785,687 6,490,603 66% Health Buyout 40,100 2,574 42,674 34,230 80% 66,000 66,000 33,823 51% Longevity 40,080 40,080 1,000 2% 35,550 35,550 2,200 6% Compensated Absences 17,000 17,000 17, % 50,000 50,000 50, % TOTAL SALARIES - 9,707,996 2,574 9,710,570 6,932,386 71% - 9,937,237-9,937,237 6,576,626 66% Social Security Taxes 735, , ,120 65% 674, , ,288 61% Employee Health Insurance 2,083,040 (2,574) 2,080,466 2,083, % 1,680,000 1,680,000 1,680, % Employee Dental Insurance 90,900 90,900 91, % 73,000 73,000 73, % Retirement 815, , ,629 62% 684, , ,739 64% Worker's Compensation 540, , , % 254, , , % Unemployment Insurance 28,968 28,968 28, % 20,108 20,108 20, % Short Term Disability 49,586 49,586 49, % 40,904 40,904 40, % TOTAL PAYROLL EXPENSES - 4,344,193 (2,574) 4,341,619 3,777,203 87% - 3,427,931-3,427,931 2,917,677 85% Supplies and Expenses 17,000 17,000 9,015 53% 15,800 15,800 15, % Equipment Repairs 18,500 18,500 4,002 22% 19,000 19,000 5,891 31% Equipment - Expendable 119, ,000 55,304 46% 50,000 50,000 40,234 80% Equipment-Non- Expendable 7,500 7,500 8, % 35,000 35,000 16,171 46% Service Contract 8,000 8,000 5,024 63% 8,000 8,000 8, % Uniforms - - #DIV/0! 30,000 30,000-0% Doctor Services 200, , ,624 64% 200, , ,068 65% Mental Health Services 10,000 10,000 7,500 75% 10,000 10,000 7,500 75% Dental Unit 4,000 4,000 2,450 61% 5,000 5,000 3,360 67% Medical Supplies , , ,943 60% 375, , ,141 72% Oxygen Supplies 32,000 32,000 22,298 70% 32,000 32,000 17,768 56% TOTAL OPERATING , , ,510 59% - 779, , ,958 66% TOTAL BUDGET NURSING & MEDICAL 66 14,908,189-14,908,255 11,215,099 75% - 14,144,968-14,144,968 10,007,261 71% 3rd Quarter Budget Review Prepared by the Finance Office Page 20 of 27