Rockingham County 3rd Quarter 2017 Budget Review

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 3 206,540 159,875 77% 217,422 162,789 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% 1,367,810 977,182 71% Commissioner 8 177,526 127,175 72% 171,046 121,218 71% General Government 9 2,579,112 2,069,572 80% 2,536,343 2,100,619 83% Projects 9 644,550 633,765 98% 1,625,000 1,622,500 100% Grants 9 1,550,000 330,862 21% 1,556,524 112,270 7% Finance 10 1,246,677 853,156 68% 1,205,266 848,656 70% Engineering/Maintenance 11-13 4,441,284 2,850,720 64% 4,330,160 2,853,829 66% IT 14 535,461 350,344 65% 731,729 526,164 72% Jail 15-16 12,810,026 8,293,181 65% 12,727,877 8,443,373 66% Human Resources 17 561,956 369,777 66% 664,452 455,452 69% Non-County Specials 17 285,001 135,000 47% 296,002 145,500 49% Long Term Care Services 18-24 27,580,553 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

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 46,916,696 100% 48,369,198 48,369,198 100% General Government - Other 25 1,685,001 275,998 16% 1,764,024 446,498 25% County Attorney 25 238,920 188,705 79% 267,569 195,654 73% Register of Deeds 25 3,039,000 3,085,379 102% 3,487,000 2,843,884 82% Sheriff's Department 25 1,227,364 878,229 72% 1,275,787 977,995 77% Dispatch 25 42,000 26,362 63% 42,000 34,541 82% Maintenance Department 25-20,818 0% 1 18 1761% Hum Res/Fiscal/Commissioners 27-266 0% 1 307 30650% Propety Management 27 23,200 14,631 63% 23,200 14,050 61% Categorical Assistance 27 75,000 86,259 115% 100,000 67,806 68% Jail 27 399,003 152,782 38% 667,904 390,317 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 27 137,486 137,486 100% 365,092 365,092 100% Unreserved Fund Balance 27 5,178,000-0% 8,502,148-0% Total Fund Balance 27 5,315,486 137,487 3% 8,867,240 365,093 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

GENERAL FUND 16100000 DELEGATION 51000 Delegates Per Diem Payment 8,000 8,000 4,950 62% 8,000 8,000 3,600 45% 51002 Staff Salary 78,600 78,600 30,731 39% 50,000 50,000 35,370 71% 51004 Compensated Absences 5,000 5,000 5,000 100% 5,000 5,000 5,000 100% 51400 Health Buyout 1 1-0% 1 1-0% 51401 Longevity 750 750-0% 750 750-0% TOTAL SALARIES - 92,351-92,351 40,681 44% - 63,751-63,751 43,970 69% 52100 Social Security Taxes 3,904 3,904 2,880 74% 4,500 4,500 3,015 67% 52104 Workers Comp 140 140 140 100% 62 62 62 100% 52105 Unemployment 140 140 139 99% 97 97 97 100% 52101 Health 13,109 13,109 13,109 100% 15,000 15,000 15,000 100% 52102 Dental 450 450 450 100% 500 500 500 100% 52103 Retirement 4,404 4,404 3,433 78% 4,748 4,748 3,974 84% 52106 Short Term Disability 1 1 1 100% 1 1 1 100% TOTAL PAYROLL EXPENSES - 22,148-22,148 20,152 91% - 24,908-24,908 22,649 91% 53000 Telephone/Communications 200 200 82 41% 200 200 83 41% 53100 Postage 1,000 1,000 682 68% 1,050 1,050 721 69% 53400 Office Supplies/Expenses 1,100 1,100 283 26% 1,100 1,100 366 33% 53501 Expendable Equipment Delegation 1 1-0% 1 1-0% 53600 Service Contract 700 700 664 95% 750 750-0% 53900 Conferences/Training 600 600-0% 600 600-0% 53903 Travel Reimbursement 10,000 10,000 6,276 63% 10,000 10,000 4,805 48% 53402 Advertisements 800 800 290 36% 800 800 148 19% 54200 Audits 1 1-0% 1 1-0% 54100 Contingency EF 110,000 110,000 15,000 14% 200,000 (34,500) 165,500-0% 54300 Legal Services/Investigations 25,000 25,000 776 3% 25,000 25,000-0% TOTAL OPERATING EXPENSE - 149,402-149,402 24,054 16% - 239,502 (34,500) 205,002 6,124 3% TOTAL BUDGET - DELEGATION - 263,901-263,901 84,886 32% - 328,161 (34,500) 293,661 72,743 25% 12100000 COUNTY TREASURER - 51000 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% 52100 Social Security Taxes 497 497 394 79% 574 574 394 69% 52104 Worker's Compensation 12 12 12 100% 5 5 5 100% TOTAL PAYROLL EXPENSE - 509-509 406 80% - 579-579 399 69% 53000 Telephone/Communications 200 200-0% 200 200-0% 53100 Postage 8,000 8,000 4,452 56% 8,000 8,000 4,922 62% 53300 Dues 1 1 0% 1 1-0% 53400 Office Supplies 1,300 1,300 401 31% 1,300 1,300-0% 53502 Equipment-Treasurer 1 1-0% 1 1-0% 53600 Service Contracts 1 1-0% 1 1-0% 53700 Publications/Books 100 100 0% - - - 0% 53900 Conferences/Trng/Cont Ed 1 1 175 17500% 400 400-0% 53903 Travel Reimbursement - - - #DIV/0! 700 700 212 30% 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

13100000 COUNTY ATTORNEY 51000 County Attorney's Salary 89,250 89,250 68,654 77% 90,250 90,250 65,952 73% 51002 Admin Salaries 568,315 568,315 381,382 67% 626,316 626,316 425,509 68% 51100 Assistant County Attorney Salaries 1,040,051 1,040,051 727,258 70% 1,335,124 1,335,124 717,295 54% 51101 Victim/Witness Advocate 159,853 159,853 123,064 77% 160,822 160,822 118,374 74% 51105 Investigators Salaries 82,293 82,293 59,150 72% 85,985 85,985 61,000 71% 51004 Compensated Absences 1 1 1 100% 1 1 1 100% 51400 Health Buyout 14,400 14,400 15,700 109% 21,000 21,000 13,438 64% 51401 Longevity 2,700 2,700-0% 3,300 3,300 300 9% TOTAL SALARIES - 1,956,863-1,956,863 1,375,210 70% - 2,322,798-2,322,798 1,401,868 60% 52100 Social Security Taxes 149,700 149,700 101,228 68% 177,694 177,694 100,822 57% 52101 Employee Health Insurance 348,569 348,569 348,569 100% 330,000 330,000 330,000 100% 52102 Employee Dental Insurance 16,650 16,650 16,650 100% 14,500 14,500 14,500 100% 52103 Retirement 216,973 216,973 144,918 67% 264,549 264,549 146,954 56% 52104 Worker's Compensation 9,214 9,214 9,214 100% 4,168 4,168 4,168 100% 52105 Unemployment Insurance 4,874 4,874 5,153 106% 3,464 3,464 3,873 112% 52106 Short Term Disability 12,547 12,547 12,547 100% 13,438 13,438 13,438 100% TOTAL PAYROLL EXPENSES - 758,527-758,527 638,279 84% - 807,813-807,813 613,756 76% 53000 Telephone/Communications 13,000 13,000 8,028 62% 13,000 13,000 7,688 59% 53100 Postage 11,000 11,000 5,914 54% 9,000 9,000 5,645 63% 53300 Dues 10,200 10,200 9,432 92% 10,500 10,500 8,384 80% 53400 Office Supplies 35,500 35,500 27,712 78% 35,500 35,500 27,705 78% 53501 Equipment Expendable 1 1-0% 5,300 5,300 3,977 75% 53502 Equipment Non Expendable 18,000 18,000-0% 1 1-0% 53600 Service Contracts/Equip Repairs Mntc 59,650 59,650 38,720 65% 44,400 44,400 26,754 60% 53700 Law Books/Publications 13,000 13,000 4,576 35% 368 10,000 10,368 7,390 71% 53701 SoDtware 1,561 1,561-0% 200 200 40 20% 53900 Conferences/Trng/Cont Ed 6,000 6,000 3,363 56% 8,000 8,000 5,883 74% 53903 Travel Reimbursements 16,500 16,500 12,772 77% 18,000 18,000 8,578 48% 54100 Investigations 1 1-0% 1 1-0% 54101 Expenses of Prosecutions 40,000 40,000 30,216 76% 47,000 47,000 34,315 73% 54102 Victim Advocate Expense 1,000 1,000 355 35% 1,000 1,000 1,409 141% 53900-31001 Victim Advocate Conferences 1,000 1,000 1,294 129% 1,200 1,200-0% TOTAL OPERATING EXPENSE - 226,413-226,413 142,382 63% 368 203,102-203,470 137,766 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

13102000 DISTRICT COURT NT 51107 Plaistow Court 77,607 77,607 57,463 74% 80,812 80,812 57,121 71% 51108 Exeter DC 66,842 66,842 51,381 77% 69,721 69,721 50,720 73% 51004 Compensated Absences 1 1 1 100% 1 1 1 100% 51400 Health Buyout 1 1-0% 1 1-0% 51401 Longevity 450 450-0% 450 450-0% TOTAL SALARIES - 144,901-144,901 108,845 75% - 150,985-150,985 107,842 71% 52100 Social Security Taxes 11,085 11,085 7,655 69% 11,550 11,550 7,687 67% 52101 Employee Health Insurance 26,038 26,038 26,038 100% 30,000 30,000 30,000 100% 52102 Employee Dental Insurance 900 900 900 100% 1,000 1,000 1,000 100% 52103 Retirement 15,824 15,824 11,892 75% 16,728 16,728 11,811 71% 52104 Worker's Compensation 778 778 778 100% 156 156 156 100% 52105 Unemployment Insurance 279 279-0% 289 289-0% 52106 Short Term Disability 945 945 945 100% 964 964 964 100% TOTAL PAYROLL EXPENSES - 55,849-55,849 48,208 86% - 60,687-60,687 51,618 85% #DIV/0! 53100 Postage 1,780 1,780 345 19% 1,000 1,000 757 76% 53300 Dues 660 660 1,090 165% 1,100 1,100 1,090 99% 53400 Office Supplies and Expenses 600 600 234 39% 600 600 463 77% 53900 Conferences 450 450 200 44% 750 750 50 7% 53903 Travel Reimbursement 2,300 2,300 953 41% 2,300 2,300 969 42% TOTAL OPERATING EXPENSE - 5,790-5,790 2,822 49% - 5,750-5,750 3,329 58% TOTAL BUDGET DISTRICT COURT - 206,540-206,540 159,875 77% - 217,422-217,422 162,789 75% 13101000 MEDICAL EXAMINER 53000 Telephone/Communications 1 1-0% 1 1-0% 53400 Supplies/Expenses 1 1-0% 1 1-0% 53903 Travel Reimbursement 15,000 15,000 6,778 45% 15,000 15,000 6,791 45% 54401 Views 48,400 48,400 37,310 77% 53,000 53,000 38,355 72% 54402 Autopsies 1 1-0% 1 1-0% 54403 Funeral Home/Transports 10,000 10,000 7,898 79% 13,000 13,000 7,025 54% 54404 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

15100000 SHERIFF'S DEPARTMENT 51000 Sheriff's Salary 70,350 70,350 54,115 77% 71,350 71,350 52,140 73% 51002 Clerical Salaries 178,679 178,679 135,936 76% 179,974 179,974 129,636 72% 51150 Deputy Sheriff Salaries 1,480,078 1,480,078 1,113,957 75% 1,523,388 1,523,388 1,096,263 72% 51152 Bailiffs 348,000 348,000 263,718 76% 360,000 360,000 275,737 77% 51158 Clerical Overtime 500 500 268 54% 500 500 236 47% 51159 Reserve Deputies 110,000 110,000 58,910 54% 100,000 100,000 76,431 76% 51004 Compensated Absences 20,000 20,000 20,000 100% 30,000 30,000 30,000 100% 51400 Health Buyout 10,800 10,800 7,410 69% 10,500 10,500 7,875 75% 51401 Longevity 5,700 5,700-0% 6,450 6,450-0% 51402 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% 52100 Social Security Taxes 67,321 67,321 38,349 57% 66,377 66,377 47,072 71% 52101 Employee Health Insurance 366,592 366,592 366,592 100% 360,000 360,000 360,000 100% 52102 Employee Dental Insurance 13,500 13,500 13,500 100% 15,000 15,000 15,000 100% 52103 Retirement 436,328 436,328 315,478 72% 468,753 468,753 318,869 68% 52104 Worker's Compensation 90,737 90,737 90,737 100% 44,979 44,979 44,979 100% 52105 Unemployment Insurance 4,178 4,178 4,178 100% 2,901 2,901 2,905 100% 52106 Short Term Disability 14,670 14,670 14,670 100% 12,862 12,862 12,862 100% TOTAL PAYROLL EXPENSES - 993,326-993,326 843,504 85% - 970,872-970,872 801,687 83% 53000 Telephone/Communications 53,250 53,250 40,651 76% 62,750 62,750 38,776 62% 53100 Postage 9,800 9,800 7,269 74% 9,800 9,800 6,594 67% 53300 Dues 1,725 1,725 1,524 88% 1,750 1,750 1,707 98% 53400 Office Supplies/Expenses 96 18,000 18,096 9,913 55% 18,000 18,000 12,529 70% 53500 Equipment Repair 1,000 1,000 155 15% 1,000 1,000 301 30% 55400 Firearm Supplies and Expenses 2,800 49,650 52,450 50,415 96% 41,250 41,250 13,202 32% 53501 Exp Equipment Sheriff 1 4,850 4,851 4,849 100% 1 1-0% 53502 Non Expendable Equipment 24,041 24,041-0% 6,500 6,500-0% 53600 Service/Maintenance Contract 45,000 (4,850) 40,150 20,727 52% 41,750 41,750 22,221 53% 53701 Computer Software/Programs 4,600 4,600 302 7% 3,750 3,750 1,282 34% 53800 Cruiser/Maintenance 1 1-0% 1 1-0% 53804 New Cruiser Equipment 43,196 43,196 937 2% 77,000 77,000 51,851 67% 53900 Conferences/Trng/Cont Ed 7,600 7,600 4,354 57% 7,600 7,600 4,855 64% 54001 New Hire Psyche 2,350 2,350 475 20% 2,350 2,350 500 21% 54201 Housekeeping 900 900 282 31% 900 900 185 21% 54202 Travel & Extradition 1,075 1,075 726 68% 1,075 1,075 603 56% 54204 Uniform Allowance 39,271 39,271 16,203 41% 32,500 32,500 8,958 28% 57156 14 vehicle lease 37,264 37,264 37,264 100% 37,264 37,264 37,264 100% 57157 15 vehicle lease 36,271 36,271-0% 36,271 36,271-0% 57158 16 vehicle lease 39,320 39,320-0% 36,892 36,892 73,784 36,850 50% 57159 17 vehicle lease - #DIV/0! 49,500 49,500-0% TOTAL OPERATING EXPENSE 2,896 414,317-417,213 196,046 47% 36,892 467,904-504,796 237,677 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

15101000 DISPATCH 51002 Dispatch Operators Salaries 1,055,632 1,055,632 782,777 74% 1,086,618 1,086,618 732,988 67% 51400 Health Buyout 4,800 4,800 2,850 59% 6,000 6,000 4,063 68% 51401 Longevity 6,400 6,400-0% 6,850 6,850-0% 51402 Dispatch Overtime 75,000 75,000 44,741 60% 75,000 75,000 70,720 94% 51004 Compensated Absences 1 1 1 100% 6,000 6,000 6,000 100% TOTAL SALARIES - 1,141,833-1,141,833 830,370 73% - 1,180,468-1,180,468 813,771 69% 52100 Social Security Taxes 82,180 82,180 56,535 69% 84,021 84,021 55,260 66% 52101 Employee Health Insurance 232,987 232,987 232,987 100% 240,000 240,000 240,000 100% 52102 Employee Dental Insurance 9,450 9,450 9,450 100% 10,500 10,500 10,500 100% 52103 Retirement 135,642 135,642 99,223 73% 140,800 140,800 97,714 69% 52104 Worker's Compensation 6,801 6,801 6,801 100% 1,586 1,586 1,586 100% 52105 Unemployment Insurance 2,785 2,785 2,785 100% 2,031 2,031 1,937 95% 52106 Short Term Disability 8,391 8,391 8,391 100% 8,094 8,094 8,094 100% TOTAL PAYROLL EXPENSE - 478,236-478,236 416,172 87% - 487,032-487,032 415,091 85% 53400 Office Supplies 4,500 4,500 1,278 28% 4,500 4,500 2,133 47% 53500 Equipment Repair 3,000 3,000 560 19% 3,000 3,000 1,201 40% 53501 Expendable Equipment 3,100 3,100 3,154 102% 3,500 3,500-0% 53502 Non Expendable Equipment 1 1-0% 1 1-0% 53600 Service Contracts-mntc 42,500 42,500 32,392 76% 44,450 44,450 33,992 76% 53701 Computer Software Program 4,000 4,000 1,170 29% 2,000 2,000 428 21% 53900 Conferences/Trng/Cont Ed 4,000 4,000 2,785 70% 3,000 3,000 1,527 51% 54204 Dispatch Uniforms - - #DIV/0! 1 1-0% 54250 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

15102000 RADIO 51002 Radio Salaries 44,814 44,814 34,403 77% 59,311 59,311 37,858 64% 51004 Compensated Absences 1 1 1 100% 1 1 1 100% 51400 Health Buyout 1 1-0% 1 1-0% 51401 Longevity 1 1-0% 1 1-0% 51402 Overtime 1,000 1,000 699 70% 1,000 1,000-0% TOTAL SALARIES - 45,817-45,817 35,103 77% - 60,314-60,314 37,859 63% 52100 Social Security Taxes 3,505 3,505 2,685 77% 4,614 4,614 2,761 60% 52101 Employee Health Insurance 14,149 14,149 14,149 100% 15,000 15,000 15,000 100% 52102 Employee Dental Insurance 450 450 450 100% 500 500 500 100% 52103 Retirement 5,118 5,118 3,921 77% 6,800 6,800 4,258 63% 52104 Worker's Compensation 4,362 4,362 4,362 100% 2,094 2,094 2,094 100% 52105 Unemployment Insurance 140 140 139 99% 96 96 97 101% 52106 Short Term Disability 360 360 360 100% 473 473 473 100% TOTAL PAYROLL EXPENSE - 28,084-28,084 26,067 93% - 29,577-29,577 25,183 85% 53400 Office Supplies and Expenses 1,000 1,000 291 29% 1,000 1,000 285 29% 53500 Parts 15,000 15,000 7,961 53% 15,000 15,000 3,686 25% 53600 Service Contracts 10,000 10,000 5,850 59% 15,000 15,000 3,715 25% 53501 Expendable Equipment 6,000 6,000 5,251 88% 1 1-0% 53502 Non Expendable Equipment 34,175 34,175-0% 7,348 13,350 20,698 7,339 35% 53701 Computer Software 1,000 1,000 295 30% 1,000 1,000 618 62% TOTAL OPERATING EXPENSE - 67,175-67,175 19,648 29% 7,348 45,351-52,699 15,644 30% TOTAL BUDGET - RADIO - 141,076-141,076 80,818 57% 7,348 135,242-142,590 78,686 55% 15104000 OUTSIDE DETAIL 51150 Deputy Sheriff Salaries 171,000 171,000 171,878 101% 273,000 273,000 193,732 71% TOTAL SALARIES - 171,000-171,000 171,878 101% - 273,000-273,000 193,732 71% 52100 Social Security Taxes 10,014 10,014 (1,890) -19% 5,479 5,479 2,852 52% 52103 Retirement 34,533 34,533 28,539 83% 47,207 47,207 35,788 76% 52104 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 - 223,567-223,567 198,527 89% - 333,866-333,866 232,372 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

14100000 REGISTER OF DEEDS SU indicates surcharge funding 51000 Registrar's Salary 65,100 65,100 50,077 77% 66,100 66,100 48,304 73% 51002 Clerical Salaries 600,291 600,291 453,544 76% 608,393 608,393 426,989 70% 51004 Compensated Absences 1 1 1 100% 7,000 7,000 7,000 100% 51400 Health Buyout 2,400 2,400 1,450 60% 1,500 1,500 1,125 75% 51401 Longevity 8,250 8,250-0% 6,950 6,950-0% TOTAL SALARIES - 676,042-676,042 505,072 75% - 689,943-689,943 483,418 70% 52100 Social Security Taxes 51,534 51,534 35,779 69% 52,246 52,246 33,538 64% 52101 Employee Health Insurance 169,247 169,247 169,247 100% 210,000 210,000 210,000 100% 52102 Employee Dental Insurance 6,750 6,750 6,750 100% 7,500 7,500 7,500 100% 52103 Retirement 75,246 75,246 55,694 74% 76,833 76,833 53,137 69% 52104 Worker's Compensation 3,040 3,040 3,040 100% 871 871 871 100% 52105 Unemployment Insurance 1,950 1,950 1,950 100% 1,347 1,347 1,356 101% 52106 Short Term Disability 4,398 4,398 4,398 100% 4,780 4,780 4,780 100% TOTAL PAYROLL EXPENSES - 312,165-312,165 276,858 89% - 353,577-353,577 311,182 88% 53000 Telephone/Communications 8,000 8,000 5,548 69% 8,000 8,000 5,127 64% 53100 Postage 26,000 26,000 16,563 64% 26,000 26,000 18,490 71% 53300 Dues - Professional Associations 1,250 1,250 755 60% 1,000 1,000 700 70% 53400 Office Supplies 20,000 20,000 9,261 46% 200 20,000 20,200 13,107 65% 53501 Equipment Expendable SU 12,000 12,000-0% 4,496 8,000 12,496-0% 53502 Equipment Non Expendable SU 3,500 32,000 35,500 750 2% 45,593 20,000 65,593-0% 53600 Service Contracts SU 32,000 32,000 9,839 31% 25,000 25,000 10,397 42% 53701 Software Revisions 151,000 151,000 75,438 50% 45,000 45,000 31,088 69% 53900 Conferences/Trng/Cont Ed 1,000 1,000 694 69% 1,000 1,000 517 52% 53903 Travel Reimbursement 4,000 4,000 2,893 72% 4,000 4,000 2,298 57% 54150 Imaging/Cd Rom Project SU 1 1-0% 1 1-0% 54151 Book Restoration Project SU 55,967 55,967 55,309 99% 56,000 56,000 55,858 100% 57103 WDN Access SU 60,000 60,000 50,000 83% 60,000 60,000 45,000 75% TOTAL OPERATING EXPENSE 3,500 403,218-406,718 227,050 56% 50,289 274,001-324,290 182,582 56% TOTAL BUDGET - DEEDS 3,500 1,391,425-1,394,925 1,008,979 72% 50,289 1,317,521-1,367,810 977,182 71% 3rd Quarter Budget Review Prepared by the Finance Office Page 7 of 27

11100000 COMMISSIONERS OFFICE 51000 Commissioners Salaries 59,250 59,250 45,577 77% 59,250 59,250 43,298 73% 51002 Staff Salaries 49,775 49,775 35,901 72% 50,376 50,376 35,779 71% 51004 Compensated Absences 1 1 1 100% 1 1 1 100% 51400 Health Buyout 3,600 3,600 2,850 79% 4,500 4,500 2,125 47% 51401 Longevity - - - 0% - - - 0% TOTAL SALARIES - 112,626-112,626 84,329 75% - 114,127-114,127 81,204 71% 52100 Social Security Taxes 8,876 8,876 6,641 75% 8,731 8,731 5,804 66% 52101 Employee Health Insurance 13,019 13,019 13,019 100% 15,000 15,000 15,000 100% 52102 Employee Dental Insurance 1,800 1,800 1,800 100% 2,000 2,000 2,000 100% 52103 Retirement 12,178 12,178 7,744 64% 10,081 10,081 6,057 60% 52104 Worker's Compensation 283 283 283 100% 126 126 126 100% 52105 Unemployment Insurance 140 140 139 99% 97 97 97 100% 52106 Short Term Disability 377 377 377 100% 407 407 407 100% TOTAL PAYROLL EXPENSES - 36,673-36,673 30,003 82% - 36,442-36,442 29,491 81% 53000 Telephone/Communications 1,900 1,900 1,398 74% 1,900 1,900 1,098 58% 53100 Postage 650 650 514 79% 800 800 598 75% 53400 Misc. Office Supplies 3,000 3,000 1,621 54% 4,000 4,000 2,215 55% 53501 Equipment-Commissioners 1 1 0% 1 1-0% 53502 Equipment Non Expendable 1 1 0% 1 1-0% 53600 Service Contracts 2,000 2,000 1,127 56% 2,000 2,000 696 35% 53700 Law Books/Subscriptions 75 75 74 99% 75 75 64 85% 53900 Conf/Trng/Cont Ed 3,600 3,600 975 27% 3,600 3,600 2,040 57% 53903 Travel Reimbursement 9,500 9,500 4,590 48% 8,100 8,100 3,812 47% 53908 NHAC Annual Conference Hosting Costs 7,500 7,500 2,544 34% - - - 0% TOTAL OPERATING EXPENSE - 28,227-28,227 12,843 45% - 20,477-20,477 10,523 51% TOTAL BUDGET - COMMISSIONERS - 177,526-177,526 127,175 72% - 171,046-171,046 121,218 71% 3rd Quarter Budget Review Prepared by the Finance Office Page 8 of 27

10300000 GENERAL GOVERNMENT 53907 Education Assistance 7,500 7,500 750 10% 25,000 25,000 1,350 5% 56412 UNH Cooperative Agreement 398,625 398,625 265,750 67% 401,415 401,415 301,061 75% 57109 Courthouse Lease Pmts 180,648 180,648 149,939 83% 209,850 209,850 151,294 72% 58100 Int on Tax Anticipation Note/legal/bond/Bk Fees 30,000 30,000-0% 1 1-0% 58105 Bond/Anticipation Expense EF EM 1 1-0% 25,000 25,000-0% 58106 Bond Int EF 227,700 227,700 124,250 55% 185,000 185,000 103,450 56% 58108 Energy Savings 1 1-0% 1 1-0% 58203 Bond Principal 1,040,000 1,040,000 1,040,000 100% 1,095,000 1,095,000 1,095,000 100% 58300 Legal Fees EF 144,000 144,000 40,724 28% 125,000 125,000 39,664 32% 58301 Judgements 1 1-0% 1 1-0% 58302 Labor Relations 66,001 66,001 4,233 6% 500 25,000 25,500 125 0% 58400 Insurance EF 420,835 420,835 407,601 97% 383,000 383,000 368,968 96% 58500 Property Taxes 13,000 13,000 5,475 42% 13,000 13,000 5,732 44% 58600 Audit/Study/Report Fees EF 49,800 49,800 30,050 60% 47,575 47,575 33,175 70% 58800 NHACO Dues 1,000 1,000 800 80% 1,000 1,000 800 80% 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% 10100000 PROJECTS Capital Improvements 57123 Capital Imp PART EF 600,000 600,000 600,000 100% 1,600,000 1,600,000 1,600,000 100% Non-Routine Maintenance 57130 Non Routine Part EF 2,200 42,350 44,550 33,765 76% 25,000 25,000 22,500 90% TOTAL BUDGET PROJECTS 2,200 642,350-644,550 633,765 98% - 1,625,000-1,625,000 1,622,500 100% 10200000 GRANTS 57201 Grant Monies 1,550,000 1,550,000 330,862 21% 1,556,524 1,556,524 112,270 7% TOTAL BUDGET GRANTS - 1,550,000-1,550,000 330,862 21% - 1,556,524-1,556,524 112,270 7% 3rd Quarter Budget Review Prepared by the Finance Office Page 9 of 27

11200000 FINANCE OFFICE PARTIAL EF REIMBURESMENT 51002 Staff 610,817 610,817 434,660 71% 592,759 592,759 426,159 72% 51004 Compensated Absences 1 1 1 100% 10,000 10,000 10,000 100% 51400 Health Buyout 1,200 1,200 1,400 117% 3,000 3,000 250 8% 51401 Longevity 750 750-0% 750 750-0% TOTAL SALARIES - 612,768-612,768 436,061 71% - 606,509-606,509 436,409 72% 52100 Social Security Taxes 46,785 46,785 29,801 64% 45,633 45,633 30,469 67% 52101 Employee Health Insurance 117,981 117,981 117,981 100% 120,000 120,000 120,000 100% 52102 Employee Dental Insurance 4,500 4,500 4,500 100% 5,000 5,000 5,000 100% 52103 Retirement 64,246 64,246 44,085 69% 64,999 64,999 46,303 71% 52104 Worker's Compensation 1,760 1,760 1,760 100% 934 934 934 100% 52105 Unemployment Insurance 1,393 1,393 1,393 100% 1,058 1,058 968 92% 52106 Short Term Disability 3,329 3,329 3,329 100% 4,185 4,185 4,185 100% TOTAL PAYROLL EXPENSES - 239,994-239,994 202,849 85% - 241,809-241,809 207,859 86% 53000 Telephone/Communications 1,236 1,236 543 44% 1,175 1,175 543 46% 53100 Postage 300 300 330 110% 650 650 427 66% 53300 Dues 2,000 2,000 884 44% 2,628 2,628 1,335 51% 53400 Office Supplies 1,792 5,900 7,692 7,305 95% 5,775 5,775 3,967 69% 53501 Expendable Equipment Fiscal 7,600 7,600 8,387 110% 10,134 10,134 2,925 29% 53502 Non Expendable Equipment Fiscal 1 1-0% 1 1-0% 53600 Contract 7,576 225,000 232,576 174,674 75% 10,965 240,000 250,965 158,680 63% 53700 Publications 160 160-0% 2,895 2,895-0% 53701 Software/Payroll Project 40,950 86,125 127,075 15,338 12% 29,050 37,825 66,875 28,390 42% 53900 Conferences/Trng/Cont Ed 14,575 14,575 6,411 44% 15,000 15,000 7,879 53% 53903 Travel Reimbursement 700 700 374 53% 850 850 242 28% TOTAL OPERATING EXPENSE 50,318 343,597-393,915 214,246 54% 40,015 316,933-356,948 204,388 57% TOTAL BUDGET - FINANCE 50,318 1,196,359-1,246,677 853,156 68% 40,015 1,165,251-1,205,266 848,656 70% 3rd Quarter Budget Review Prepared by the Finance Office Page 10 of 27

11300000 ENGINEERING & MAINTENANCE PARTIAL EF 51002 Administration Salaries 230,626 230,626 163,941 71% 247,870 247,870 171,338 69% 51004 Compensated Absences 1 1 1 100% 15,000 15,000 15,000 100% 51207 Technical and Trade Salaries 1,089,123 1,089,123 811,811 75% 1,139,320 1,139,320 811,400 71% 51400 Health Buyout 6,000 6,000 4,750 79% 7,500 7,500 6,063 81% 51401 Longevity 11,250 11,250-0% 12,800 12,800-0% 51402 Maintenance Overtime 45,000 45,000 51,518 114% 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% 52100 Social Security Taxes 105,264 105,264 73,742 70% 111,498 111,498 73,626 66% 52101 Employee Health Insurance 340,781 340,781 340,781 100% 315,000 315,000 315,000 100% 52102 Employee Dental Insurance 12,600 12,600 12,600 100% 12,500 12,500 12,500 100% 52103 Retirement 151,067 151,067 113,147 75% 163,660 163,660 110,410 67% 52104 Worker's Compensation 89,615 89,615 89,615 100% 41,066 41,066 41,066 100% 52105 Unemployment Insurance 3,760 3,760 3,760 100% 2,694 2,694 2,614 97% 52106 Short Term Disability 9,852 9,852 9,852 100% 10,503 10,503 10,503 100% TOTAL PAYROLL EXPENSES - 712,939-712,939 643,498 90% - 656,921-656,921 565,719 86% 53000 Telephone/Communications 200 200 238 119% 200 200 547 274% 53100 Postage 400 400 230 57% 450 450 373 83% 53400 Office Supplies & Expenses 3,000 3,000 2,830 94% 3,000 3,000 2,513 84% 53405 Computer Supplies & Expenses 1 1-0% 1 1-0% 53500 Office Equipment Repair & Replace 1 1-0% 1 1-0% 53501 Equipment-Expendable 1 1-0% 1 1-0% 53502 Equipment-Non Expendable 1 1-0% 1 1-0% 53504 Office Equipment 1 1-0% 1 1-0% 53600 Service Contracts 2,000 2,000 1,493 75% 2,000 2,000 1,132 57% 53701 Software 1 1-0% 1 1-0% 53901 Conferences/Trng/Cont Ed 1,500 1,500 1,400 93% 1,800 1,800 1,805 100% 54501 Uniform Allowance 4,400 4,400 4,467 102% 5,500 5,500 5,727 104% 55600 Communications - Radio Maintenance 2,000 2,000-0% 2,000 2,000 77 4% 55601 Communications - Tel. Sys. & Repairs 3,000 3,000 2,489 83% 3,000 3,000 2,055 68% 57131 Vehicle lease 33,000 33,000 8,981 27% 10,780 43,850 54,630 19,748 36% 2-53500 RCNH Equipment Repairs 711 7,500 8,211 3,376 41% 7,500 7,500 2,265 30% 2-53501 RCNH Equipment 7,500 7,500 2,341 31% 7,500 7,500 618 8% 2-53502 RCNH Non-Expendable 12,000 12,000 7,315 61% 6,900 6,900-0% 2-54510 RCNH Laundry Repairs 3,000 3,000 2,393 80% 3,000 3,000 591 20% 2-55400 RCNH Maintenance Supplies & Expenses 956 20,000 20,956 13,383 64% 139 20,000 20,139 9,863 49% 2-55500 RCNH Purchases Services 7,054 53,000 60,054 46,011 77% 56,500 56,500 38,751 69% 3-53500 Jail Equipment Repairs 7,000 7,000 3,759 54% 906 7,000 7,906 3,563 45% 3-53501 Jail Equipment 12,000 12,000 5,456 45% 19,000 19,000 14,693 77% 3-53502 Jail Non-Expendable Equipment 1 1-0% 1 1 0% 3-55400 Jail Maintenance Supplies & Expenses 30,000 30,000 15,562 52% 2,861 30,000 32,861 28,956 88% 3-55500 Jail Purchased Services 85,000 85,000 45,050 53% 1,950 104,678 106,628 67,062 63% 17-53500 Boiler Plant - Equipment Repairs 4,000 4,000 4,326 108% 5,000 5,000 4,010 80% 17-53501 Boiler Plant - Equipment 10,000 10,000 1,830 18% 10,260 10,260 6,713 65% 17-53502 Boiler Plant -NonExpendable Equipment 1 1-0% 19,100 19,100 18,375 96% 17-55400 Boiler Plant Supplies & Expenses 10,000 10,000 8,287 83% 12,000 12,000 9,378 78% 17-55500 Boiler Plant - Purchased Services 1,769 21,000 22,769 11,729 52% 49,220 49,220 10,537 21% 18-53500 WWT Plant - Equip. Rpr. 2,500 2,500 1,435 57% 2,500 2,500 1,445 58% 18-53501 WWT Plant - Equipment 2,500 2,500 2,434 97% 2,500 2,500 201 8% 18-53502 WWT Plant - Non-Expendable Equipment 1 1-0% 5,200 5,200 5,358 103% 18-55400 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

18-55500 WWT Plant - Pur. Svs. 16,000 16,000 5,844 37% 23,000 23,000 5,929 26% 19-53500 Spray Irrigation - Equipment Repairs 5,000 5,000 4,973 99% 5,000 5,000 4,568 91% 19-53501 Spray Irrigation - Equipment 2,000 2,000-0% 2,000 2,000-0% 19-53502 Spray Irrigation -Non-Expendable Equipment 1 1-0% 1 1-0% 19-55400 Spray Irrigation - Mntc. Supplies & Expenses 2,500 2,500 1,752 70% 4,300 4,300 1,175 27% 19-55500 Spray Irrigation - Purchased Services 200 200-0% 200 200-0% 20-53500 Generator Plant - Equipment Repairs 244 500 744 315 42% 500 500 1,995 399% 20-53501 Generator Plant - Equipment 1 1-0% 1 1-0% 20-53502 Generator Plant - Non-Expendable Equipment 1 1-0% 1 1-0% 20-55400 Generator Plant - Supplies & Expenses 2,250 2,250 340 15% 2,250 2,250 423 19% 20-55500 Generator Plant - Purchased Services 3,100 3,100 744 24% 3,100 3,100 2,944 95% 21-53500 Water Systems - Equipment Repairs 9,500 9,500 7,842 83% 2,500 2,500 2,387 95% 21-53501 Water Systems - Equipment 3,000 3,000-0% 3,000 3,000 201 7% 21-53502 Water Systems - Non-ExpendableEquipment 1 1-0% 1 1-0% 21-55400 Water Systems - Supplies & Expenses 10,500 10,500 7,554 72% 10,500 10,500 8,845 84% 21-55500 Water Systems - Purchases Services 7,500 7,500 5,686 76% 7,500 7,500 4,718 63% 22-53500 Building Repairs - Equipment Repairs 500 500 293 59% 500 500 119 24% 22-53501 Building Repairs - Tools & Equipment 3,500 3,500 3,049 87% 3,500 3,500 986 28% 22-55400 Building Repairs - Supplies & Expenses 1,415 15,000 16,415 12,446 76% 107 15,000 15,107 13,244 88% 22-55500 Building Repairs - Purchased Services 30,000 30,000 13,945 46% 30,000 30,000 20,455 68% 22-55800 Building Repairs - Carpentry 6,500 6,500 1,485 23% 6,000 6,000 7,221 120% 22-55801 Building Repairs - Metal Fabrication 1,500 1,500 417 28% 1,000 1,000 839 84% 22-55802 Building Repairs - Electrical 41 15,000 15,041 11,189 74% 15,000 15,000 9,052 60% 22-55803 Building Repairs - Plumbing 12,500 12,500 10,567 85% 13,500 13,500 8,439 63% 22-55804 Building Repairs - Painting 3,000 3,000 1,783 59% 3,000 3,000 723 24% 22-55805 Building Repairs - Masonry 1,500 1,500 1,560 104% 1,500 1,500 334 22% 22-55806 Building Repairs - Heating 6,000 6,000 5,797 97% 7,000 7,000 2,313 33% 22-55807 Building Repairs - A/C Refrigeration 6,000 6,000 3,498 58% 5,500 5,500 3,117 57% 22-55808 Building Repairs - Lightbulbs 3,000 3,000 1,273 42% 3,000 3,000 1,428 48% 22-55810 Door Hardware and Security 340 4,500 4,840 3,142 65% 4,500 4,500 737 16% 23-53500 Grounds & Roads - Equipment Repair 5,000 5,000 2,731 55% 5,000 5,000 2,922 58% 23-53501 Grounds & Roads - Equipment 2,000 2,000-0% 2,000 2,000 1,639 82% 23-53502 Grounds & Roads -Non-Expendable equip 1 1-0% 13,500 13,500 12,227 91% 23-55400 Grounds & Roads - Supplies & Expenses 20,000 20,000 15,406 77% 23,500 23,500 18,286 78% 23-55700 EPA grounds and roads 10,000 10,000 1,495 15% 12,000 34,500 46,500 4,613 10% 24-53500 Motor Services - Equipment Repairs 9,000 9,000 2,656 30% 9,000 9,000 3,816 42% 24-53501 Motor Services - Equipment & Tools 2,750 2,750-0% 2,750 2,750-0% 24-55400 Motor Services - Supplies & Expenses 3,500 3,500 1,185 34% 3,500 3,500 1,419 41% 25-53500 RCNH Motor Service Equipment Repairs 2,000 2,000-0% 1,500 1,500 451 30% 25-55400 RCNH Motor Service Supplies & Expenses 1,000 1,000 73 7% 1,000 1,000-0% 26-53500 Jail Motor Service Equipment Repairs 3,000 3,000 1,944 65% 3,000 3,000 791 26% 26-55400 Jail Motor Service Supplies & Expenses 2,000 2,000 220 11% 2,000 2,000-0% 27-53800 Motor Services - Cruiser Mntc 25,000 25,000 7,323 29% 2,606 25,000 27,606 10,157 37% 37-53500 Assisted Living- Equipment Repair 2,000 2,000 1,559 78% 2,000 2,000 1,675 84% 37-53501 Assisted Living - Expendable Equipment 1,000 1,000-0% 1,000 1,000 206 21% 37-53502 Assisted Living - Non Expendable Equipment 6,800 6,800 5,957 88% 1 1-0% 37-55400 Assisted Living - Supplies and Expenses 3,200 3,200 2,122 66% 3,200 3,200 2,414 75% 37-55500 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

53801 Gas Mntc 39,900 39,900 8,987 23% 37,500 37,500 20,334 54% 2-53801 Gas RCNH 1,500 1,500 374 25% 825 825 474 57% 3-53801 Gas Jail 7,500 7,500 3,529 47% 7,500 7,500 5,188 69% 8-53801 Gas Sheriff 82,000 82,000 32,709 40% 77,000 77,000 45,184 59% 2-55100 Electricity - RCNH 378,487 378,487 235,272 62% 338,437 338,437 205,242 61% 3-55100 Electricity - Jail & House of Correction 224,776 224,776 142,630 63% 208,538 208,538 137,752 66% 5-55100 Electricity - Administration Building 8,000 8,000 4,184 52% 6,851 6,851 4,999 73% 6-55100 Electricity - Extension Service Building 16,770 16,770 7,998 48% 12,569 12,569 8,208 65% 7-55100 Electricity - Maintenance 88,652 88,652 46,479 52% 71,132 71,132 52,870 74% 8-55100 Electricity - Sheriff 22,386 22,386 14,681 66% 21,779 21,779 15,703 72% 9-55100 Electricity - Commisssioners 3,054 3,054 1,603 52% 3,224 3,224 1,680 52% 11-55100 Electricity - Delegation 978 978 493 50% 755 755 580 77% 13-55100 Electricity - Nutrition 2,820 2,820 1,091 39% 1,670 1,670 1,265 76% 37-55100 Elecricity- Assisted Living 54,063 54,063 33,610 62% 48,348 48,348 29,320 61% 2-55200 Fuel - RCNH 492,672 492,672 157,735 32% 347,133 347,133 139,944 40% 3-55200 Fuel - Jail 133,531 133,531 81,697 61% 135,431 135,431 97,624 72% 5-55200 Fuel - Administration Building 11,485 11,485 2,602 23% 4,000 4,000 3,486 87% 6-55200 Fuel - Extension Service 9,423 9,423 2,869 30% 6,500 6,500 2,571 40% 7-55200 Fuel - Maintenance 31,446 31,446 8,491 27% 15,500 15,500 10,271 66% 8-55200 Fuel - Sheriff 13,322 13,322 7,675 58% 12,538 12,538 9,317 74% 9-55200 Fuel - Commissioners 11,649 11,649 3,547 30% 8,500 8,500 3,179 37% 11-55200 Fuel- Delegation 2,076 2,076 391 19% 700 700 569 81% 13-55200 Fuel- Nutrition 4,464 4,464 992 22% 1,500 1,500 1,348 90% 37-55200 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

11300001 E&M IT SECTION PARTIAL EF REIMBURESMENT 51002 Staff Salaries 66,877 66,877 48,546 73% 70,663 70,663 47,711 68% 51004 Compensated Absences 1 1 1 100% 1 1 1 100% 51400 Health Buyout 1 1-0% 1 1-0% 51401 Longevity 300 300-0% 300 300-0% TOTAL SALARIES - 67,179-67,179 48,547 72% - 70,965-70,965 47,712 67% 52100 Social Security Taxes 5,139 5,139 3,453 67% 5,429 5,429 3,456 64% 52101 Employee Health Insurances 13,019 13,019 13,019 100% 15,000 15,000 15,000 100% 52102 Employee Dental Insurance 450 450 450 100% 500 500 500 100% 52103 Retirement 6,817 6,817 5,206 76% 7,380 7,380 5,120 69% 52104 Worker's Compensation 220 220 220 100% 96 96 96 100% 52105 Unemployment Insurance 140 140 139 99% 95 95 97 102% 52106 Short Term Disability 473 473 473 100% 482 482 482 100% TOTAL PAYROLL EXPENSES - 26,258-26,258 22,961 87% - 28,982-28,982 24,750 85% 1-53000 Telephone/Communications 33,309 33,309 22,752 68% 33,309 33,309 22,980 69% 1-53100 Postage 1 1 162 16195% 300 300 9 3% 1-53400 Supplies and Expenses 10,607 10,607 3,688 35% 100 11,686 11,786 4,566 39% 1-53501 Equipment Expendable 113,124 6,698 119,822 67,738 57% 3,857 63,750 67,607 49,916 74% 1-53502 Equipment Non-Expendable 6,699 (6,698) 1-0% 265,558 265,558 182,659 69% 1-53600 Service Contracts 5,850 223,880 229,730 177,677 77% 948 228,988 229,936 187,443 82% 1-53602 Consulting 2,000 2,000-0% 3,226 3,226-0% 1-53700 Publications 1 1-0% 1 1-0% 1-53701 Software 45,551 45,551 6,137 13% 16,259 16,259 2,466 15% 1-53901 Training/Continuing Ed 1 1 472 47182% 2,750 2,750 3,100 113% 1-53903 Travel 1 1 30 3000% 50 50-0% 1-53905 County Training 1,000 1,000 179 18% 1,000 1,000 564 56% TOTAL OPERATING EXPENSE 5,850 436,174-442,024 278,836 63% 4,905 626,877-631,782 453,702 72% TOTAL BUDGET E&M IT SECTION 5,850 529,611-535,461 350,344 65% 4,905 726,824-731,729 526,164 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

11600000 ROCKINGHAM COUNTY JAIL **Expense offset in part by inmate surplus 51002 Administrative Salaries 587,087 587,087 420,082 72% 681,284 681,284 463,550 68% 51301 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% 51402 Jail Overtime 300,000 16,000 316,000 249,318 79% 352,930 352,930 234,996 67% 51004 Compensated Absences 15,000 15,000 15,000 100% 50,000 50,000 50,000 100% 51400 Health Buyout 22,800 3,150 25,950 20,450 79% 28,500 28,500 21,781 76% 51401 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% 52100 Social Security Taxes 98,734 98,734 63,391 64% 104,763 104,763 64,635 62% 52101 Employee Health Insurances 990,017 (3,150) 986,867 989,052 100% 1,050,000 1,050,000 1,050,000 100% 52102 Employee Dental Insurance 46,350 46,350 46,350 100% 44,500 44,500 44,500 100% 52103 Retirement 1,233,034 1,233,034 802,848 65% 1,309,017 1,309,017 809,669 62% 52104 Worker's Compensation 189,883 189,883 189,883 100% 87,571 87,571 87,571 100% 52105 Unemployment Insurance 14,484 14,484 14,484 100% 10,054 10,054 10,070 100% 52106 Short Term Disability 35,333 35,333 35,333 100% 33,654 33,654 33,654 100% 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% 53000 Telephone/Communications 12,420 12,420 7,054 57% 11,700 11,700 7,278 62% 53100 **Postage 5,690 5,690 3,563 63% 5,690 5,690 3,081 54% 53300 Dues 6,218 6,218 428 7% 6,328 6,328 3,420 54% 53400 **Office Supplies/Expenses 40,900 40,900 29,419 72% 40,900 40,900 26,992 66% 53500 **Equipment Repairs Replacement 20,500 20,500 11,119 54% 500 20,900 21,400 9,913 46% 53501 Equipment Expendable 3,000 3,000 1,197 40% 7,000 7,000 2,586 37% 53502 **Equipment Non-Expendable 229,250 229,250 13,727 6% 170,191 25,400 195,591 183,691 94% 54850 Video Court Arraignment Project 1 1-0% 1 1-0% 53600 **Service Contracts 39,384 39,384 21,634 55% 43,377 43,377 25,986 60% 53700 **Publications 7,385 7,385 5,290 72% 7,595 7,595 5,180 68% 53701 **Software 3,301 3,301-0% 3,301 3,301 3,300 100% 53804 New Cruiser Equipment 10,400 10,400-0% 9,091 4,500 13,591 9,251 68% 53900 Conferences/Trng/Cont Ed 5,000 5,000 1,367 27% 5,000 5,000 2,237 45% 53903 **Travel Reimbursements 1,500 1,500 1,004 67% 2,200 2,200 1,591 72% 54800 Photography & Fingerprinting 7,700 7,700 2,745 36% 7,700 7,700 1,934 25% 54801 **Inmate Clothing 39,000 39,000 17,111 44% 39,000 39,000 32,665 84% 54804 Outside Medical Care 120,000 120,000 45,256 38% 110,000 110,000 44,742 41% 54805 Staff Polygraphs and Psych Evals 5,500 5,500 5,250 95% 13,750 13,750 5,500 40% 54806 Contracted Services Medical Care 1,700,000 1,700,000 998,301 59% 1,626,076 1,626,076 1,025,865 63% 3rd Quarter Budget Review Prepared by the Finance Office Page 15 of 27

54808 Jail Meals 927,000 927,000 446,647 48% 663,000 663,000 398,280 60% 54809 Jail Laundry 11,000 11,000 8,068 73% 11,000 11,000 9,275 84% 54810 **Personal Care Items 14,765 14,765 2,406 16% 14,765 14,765 3,721 25% 54811 Bedding Expenses 15,000 15,000 8,104 54% 15,000 15,000-0% 54812 **Inmate Human Services 13,433 13,433 7,292 54% 22,714 22,714 7,869 35% 54813 Clinical Supervision 4,000 4,000 1,200 30% 4,000 4,000 1,610 40% 54814 Chapel Expenses 31,900 31,900 24,089 76% 32,350 32,350 25,428 79% 54815 Inmate Work Details 16,640 16,640 10,669 64% 16,640 16,640 10,141 61% 54816 Cost of Inmates at Other Facilities 1,300,000 1,300,000 780,253 60% 1,200,000 1,200,000 762,383 64% 54817 Inmate Testing Supplies 25,000 25,000 21,384 86% 35,000 35,000 14,831 42% 54818 Uniform Allowance 2,267 57,776 60,043 30,572 51% 228 61,331 61,559 43,936 71% 54819 Business Forms and Booklets 500 2,800 3,300 693 21% 2,800 2,800 436 16% 54822 Paper/Plastic Supplies 50,000 50,000 21,383 43% 50,000 50,000 18,131 36% 54823 Janitorial Supplies 17,000 17,000 9,756 57% 1,706 17,000 18,706 4,166 22% 54824 Correctional Officer Certification Expense 28,676 28,676 11,664 41% 31,576 31,576 17,558 56% 54847 Health and Safety Supplies 14,520 14,520 4,892 34% 20,042 20,042 12,113 60% 54848 Task Force Sex Offender 5,000 5,000 630 13% 4,000 4,000-0% 56307 Day Reporting 1 1-0% 1 1-0% 56308 Electronic Monitoring 91,980 91,980 49,763 54% 80,198 80,198 47,205 59% 57156 2014 vehicle lease 27,003 27,003 26,930 100% 27,003 27,003 26,930 100% 57158 vehicle lease 18,500 18,500-0% 18,500 18,575 37,075 18,552 50% 58303 Drug Court Assistance 300,000 300,000 233,450 78% 475,000 475,000 249,183 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

11500000 HUMAN RESOURCES PARTIAL EF REIMBURSEMENT PARTIAL EF REIMBURSEMENT 51002 Staff Salaries 344,066 344,066 222,452 65% 379,773 379,773 249,141 66% 51004 Compensated Absences 1 1 1 100% 1 1 1 100% 51401 Longevity 1 1-0% 1 1-0% 51400 Health Buyout 1 1-0% 1 1 1,063 106250% TOTAL SALARIES - 344,069-344,069 222,453 65% - 379,776-379,776 250,205 66% 52100 Social Security Taxes 26,321 26,321 15,542 59% 29,054 29,054 16,910 58% 52101 Employee Health Insurance 78,114 78,114 78,114 100% 90,000 90,000 90,000 100% 52102 Employee Dental Insurance 2,700 2,700 2,700 100% 3,000 3,000 3,000 100% 52103 Retirement 34,717 34,717 21,672 62% 34,473 34,473 22,756 66% 52104 Worker's Compensation 1,167 1,167 1,167 100% 479 479 479 100% 52105 Unemployment Insurance 696 696 696 100% 552 552 484 88% 52106 Short Term Disability 1,565 1,565 1,565 100% 2,256 2,256 2,256 100% TOTAL PAYROLL EXPENSES - 145,280-145,280 121,456 84% - 159,814-159,814 135,885 85% 53000 Telephone/Communications 726 726 548 75% 860 860 548 64% 53100 Postage 1,200 1,200 418 35% 1,200 1,200 611 51% 53200 Printing 800 800 111 14% 700 700 151 22% 53300 Dues 1,200 1,200 579 48% 1,249 1,249 755 60% 53400 Office Supplies 5,400 5,400 3,725 69% 6,760 6,760 2,637 39% 53402 Advertising 6,952 6,952 4,155 60% 10,202 10,202 6,460 63% 53501 Equipment 5,327 5,327 4,213 79% 9,778 9,778 7,373 75% 53514 Ergonomics - - - 0% 4,000 4,000 395 10% 53600 Service Contracts 24,000 24,000 7,020 29% 34,400 34,400 8,349 24% 53700 Publications 1 1-0% 1 1-0% 53701 Software 2,000 2,000-0% 32,800 32,800 32,000 98% 53900 Conferences/Trng/Cont Ed 7,500 7,500 1,459 19% 6,911 6,911 4,566 66% 53903 Travel Reimbursement 1,000 1,000 812 81% 1,000 1,000 330 33% 53905 County Training 10,000 10,000-0% 10,000 10,000 2,666 27% 54002 Safety Committee Expenses 1 1-0% 1 1-0% 54003 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% - 124,862-124,862 69,362 56% TOTAL BUDGET - HUMAN RESOURCES - 561,956-561,956 369,777 66% - 664,452-664,452 455,452 69% 18000000 NON COUNTY SPECIALS 56400 Rockingham Cnty Conservation District 60,000 60,000 30,000 50% 63,000 63,000 31,500 50% 56401 Haven (formerly A Safe Place and SASS) 20,000 20,000 5,000 25% 20,000 20,000 10,000 50% 56402 Area Homemakers 80,000 80,000 40,000 50% 80,000 80,000 40,000 50% 56406 Emergency Unit Fire Training 5,000 5,000 2,500 50% 1 1-0% 56407 Retired Senior Volunteer Program 7,000 7,000 3,500 50% 7,000 7,000 3,500 50% 56411 Nutrition * Meals on Wheels 98,000 98,000 49,000 50% 101,000 101,000 50,500 50% 56413 Adult Medical Daycare 1 1-0% 1 1-0% 56414 Child Advocacy 10,000 10,000 5,000 50% 15,000 15,000 7,500 50% 56415 CASA (Court Appointed Special Advocates) 5,000 5,000-0% 5,000 5,000-0% 56417 Family Mediation - - - - 0% 5,000 5,000 2,500 50% TOTAL BUDGET - NON COUNTY SPECIALS - 285,001-285,001 135,000 47% - 296,002-296,002 145,500 49% 3rd Quarter Budget Review Prepared by the Finance Office Page 17 of 27

LONG TERM CARE SERVICES NURSING HOME (A) 11700000 ADMINISTRATION 51002 Salaries 698,161 698,161 511,750 73% 752,124 752,124 493,101 66% 51004 Compensated Absences 6,000 6,000 6,000 100% 5,000 5,000 5,000 100% 51400 Health Buyout 4,800 (780) 4,020 3,183 79% 6,000 6,000 6,019 100% 51401 Longevity 3,050 3,050-0% 3,500 3,500-0% TOTAL SALARIES - 712,011 (780) 711,231 520,932 73% - 766,624-766,624 504,120 66% 52100 Social Security Taxes 54,010 54,010 36,993 68% 58,647 58,647 35,997 61% 52101 Employee Health Insurance 143,209 780 143,989 143,209 99% 135,000 135,000 135,000 100% 52102 Employee Dental Insurance 6,750 6,750 6,750 100% 7,500 7,500 7,500 100% 52103 Retirement 74,143 74,143 49,377 67% 69,406 69,406 47,022 68% 52104 Worker's Compensation 45,505 45,505 45,505 100% 20,284 20,284 20,284 100% 52105 Unemployment Insurance 2,368 2,368 2,368 100% 1,636 1,636 1,646 101% 52106 Short Term Disability 3,826 3,826 3,826 100% 3,931 3,931 3,931 100% TOTAL PAYROLL EXPENSES - 329,811 780 330,591 288,028 87% - 296,404-296,404 251,380 85% 53000 Telephone/Communications 20,000 20,000 11,976 60% 20,000 20,000 11,544 58% 53100 Postage 9,000 9,000 5,624 62% 9,000 9,000 4,902 54% 53101 Mail Express and Freight 200 200 18 9% 200 200-0% 53300 Dues 25,760 25,760 1,029 4% 25,760 25,760 14,652 57% 53400 Office Supply and Expense 26 20,000 20,026 9,939 50% 20,000 20,000 14,610 73% 53500 Equip Repairs 1 1-0% 1 1-0% 53501 Equipment-Expendable 5,000 5,000-0% 1 1 1,041 104110% 53502 Equipment Non -Expendable 1 1-0% 1 1-0% 53600 Service Contracts 4,600 143,000 147,600 80,642 55% 160,000 160,000 69,199 43% 53700 Publications 500 500 526 105% 1,000 1,000 1,548 155% 53701 Software 2,000 2,000-0% 2,000 2,000 399 20% 53900 Conferences 24,000 24,000 10,018 42% 24,000 24,000 15,595 65% 53903 Travel 7,000 7,000 3,439 49% 7,000 7,000 3,490 50% 59030 Trust Projects 1 1-0% 1 1-0% 59031 Grants GR 1 1-0% 1 1-0% 59032 HB 663 5.5% Bed Assessment 1,200,000 1,200,000 759,568 63% 1,100,000 1,100,000 604,892 55% 59033 Special Resident Projects 15,000 15,000 5,891 39% 15,000 15,000 2,232 15% TOTAL OPERATING 4,626 1,471,464-1,476,090 888,669 60% - 1,383,965-1,383,965 744,103 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

11701000 DIETARY 51002 Salaries 1,591,252 1,591,252 1,004,222 63% 301,367 301,367 226,697 75% 51400 Health Buyout 8,400 (270) 8,130 6,380 78% 12,000 12,000 1,900 16% 51401 Longevity 12,550 12,550-0% 1 1-0% 51004 Compensated Absences 24,000 24,000 24,000 100% 120,000 120,000 120,000 100% TOTAL SALARIES - 1,636,202 (270) 1,635,932 1,034,602 63% - 433,368-433,368 348,597 80% 52100 Social Security Taxes 121,731 121,731 73,184 60% 23,973 23,973 16,816 70% 52101 Employee Health Insurance 468,684 270 468,954 468,684 100% 60,000 60,000 60,000 100% 52102 Employee Dental Insurance 19,350 19,350 19,350 100% 2,750 2,750 2,750 100% 52103 Retirement 166,111 166,111 87,738 53% 27,046 27,046 21,106 78% 52104 Worker's Compensation 85,387 85,387 85,387 100% 11,198 11,198 11,198 100% 52105 Unemployment Insurance 8,635 8,635 8,635 100% 3,367 3,367 6,003 178% 52106 Short Term Disability 7,704 7,704 7,704 100% 1,750 1,750 1,750 100% TOTAL PAYROLL EXPENSES - 877,602 270 877,872 750,682 86% - 130,084-130,084 119,623 92% 53400 Supply and Expense 323 16,625 16,948 4,551 27% 9,910 9,910 3,670 37% 53500 Equipment Repairs 21,600 21,600 3,865 18% 21,600 21,600 6,938 32% 53501 Equipment-Expendable 15,419 25,500 40,919 19,628 48% 31,500 31,500 9,008 29% 53502 Equipment-Non- Expendable 6,537 45,000 51,537 6,537 13% 45,000 45,000 8,062 18% 53600 Service Contracts 18,500 18,500 12,458 67% 1,932,694 1,932,694 1,204,270 62% 59001 Uniform - - - #DIV/0! 18,000 18,000 7,832 44% 59100 Supplies-Dishwash 19,500 19,500 13,751 71% 51,667 51,667 8,397 16% 59101 Supplies-Paper 50,000 50,000 27,857 56% 72,500 72,500 36,153 50% 59102 Supplies-Tableware 12,000 12,000 3,877 32% 2,800 2,800 1,385 49% 59103 Provisions 775,000 775,000 648,649 84% 665,088 665,088 550,617 83% 59104 Snack Bar 30,000 30,000 13,306 44% 7,500 7,500 2,050 27% TOTAL OPERATING 22,279 1,013,725-1,036,004 754,479 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

11702000 NURSING & MEDICAL 51002 Salaries 9,610,816 9,610,816 6,880,156 72% 9,785,687 9,785,687 6,490,603 66% 51400 Health Buyout 40,100 2,574 42,674 34,230 80% 66,000 66,000 33,823 51% 51401 Longevity 40,080 40,080 1,000 2% 35,550 35,550 2,200 6% 51004 Compensated Absences 17,000 17,000 17,000 100% 50,000 50,000 50,000 100% TOTAL SALARIES - 9,707,996 2,574 9,710,570 6,932,386 71% - 9,937,237-9,937,237 6,576,626 66% 52100 Social Security Taxes 735,179 735,179 480,120 65% 674,404 674,404 409,288 61% 52101 Employee Health Insurance 2,083,040 (2,574) 2,080,466 2,083,040 100% 1,680,000 1,680,000 1,680,000 100% 52102 Employee Dental Insurance 90,900 90,900 91,045 100% 73,000 73,000 73,000 100% 52103 Retirement 815,705 815,705 503,629 62% 684,909 684,909 439,739 64% 52104 Worker's Compensation 540,815 540,815 540,815 100% 254,606 254,606 254,606 100% 52105 Unemployment Insurance 28,968 28,968 28,968 100% 20,108 20,108 20,140 100% 52106 Short Term Disability 49,586 49,586 49,586 100% 40,904 40,904 40,904 100% 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% 53400 Supplies and Expenses 17,000 17,000 9,015 53% 15,800 15,800 15,783 100% 53500 Equipment Repairs 18,500 18,500 4,002 22% 19,000 19,000 5,891 31% 53501 Equipment - Expendable 119,000 119,000 55,304 46% 50,000 50,000 40,234 80% 53502 Equipment-Non- Expendable 7,500 7,500 8,351 111% 35,000 35,000 16,171 46% 53600 Service Contract 8,000 8,000 5,024 63% 8,000 8,000 8,042 101% 59001 Uniforms - - #DIV/0! 30,000 30,000-0% 59200 Doctor Services 200,000 200,000 127,624 64% 200,000 200,000 130,068 65% 59202 Mental Health Services 10,000 10,000 7,500 75% 10,000 10,000 7,500 75% 59203 Dental Unit 4,000 4,000 2,450 61% 5,000 5,000 3,360 67% 59204 Medical Supplies 66 440,000 440,066 263,943 60% 375,000 375,000 268,141 72% 59205 Oxygen Supplies 32,000 32,000 22,298 70% 32,000 32,000 17,768 56% TOTAL OPERATING 66 856,000-856,066 505,510 59% - 779,800-779,800 512,958 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