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Presentation transcript:

Section break to provide a visible break between sections of presentation content. January 17, 2017

Minimum Requirements for the Basic Financial Statements Management's Discussion and Analysis Government-wide F/S Fund F/S Notes to the F/S Required Supplementary Information These are the minimum requirements for preparing general purpose financial statements. Alternatives exist for presenting this information and provisions have been made for interpreting these requirements for preparation of the financial statements of special purpose governments. At June 30, 2016, Pender County had approx. 40-45 funds (including the General Fund, individual Capital Projects & Special Revenue Funds, Enterprise, Internal Service Funds, & Agency Funds, etc.)

PENDER COUNTY, NC Types of Opinions Qualified Adverse Disclaimer Unmodified – “Clean” (Highest Level of Assurance)

Financial Results for the Year Ended June 30, 2016

PENDER COUNTY, NC General Fund Revenues For the Year Ended June 30, 2016

PENDER COUNTY, NC General Fund Revenues by Source

PENDER COUNTY, NC Comparable Tax Rates For the Year Ended June 30, 2016 (25 Counties in Group) (2015 Comparative Information Shown) *For year ended June 30, 2015 Per $100 Valuation

PENDER COUNTY, NC Percent of Current Year’s Property Tax Levy Collected 98.08% 97.87% 97.68%

PENDER COUNTY, NC Percent of Current Year’s Property Tax Levy Collected For the Year Ended June 30, 2016 (2015 Comparative Information Shown) *For year ended June 30, 2015

PENDER COUNTY, NC General Fund Expenditures For the Year Ended June 30, 2016

PENDER COUNTY, NC Expenditure Growth by Segment (in millions)

PENDER COUNTY, NC General Fund Balance

PENDER COUNTY, NC Post – GASB 54 General Fund Balance Presentation

PENDER COUNTY, NC Fund Balance Available as a Percentage of General Fund Net Expenditures For the Year Ended June 30, 2016 (2015 Comparative Information Shown) *For year ended June 30, 2015

RSM US LLP Address City Phone +1 800 274 3978 www.rsmus.com [REQUIRED] This should be displayed at the end of every presentation to cover us from a legal standpoint. Contact information is optional.