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

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Presentation on theme: "Section break to provide a visible break between sections of presentation content. January 17, 2017."— Presentation transcript:

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

2 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 funds (including the General Fund, individual Capital Projects & Special Revenue Funds, Enterprise, Internal Service Funds, & Agency Funds, etc.)

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

4 Financial Results for the Year Ended June 30, 2016

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

6 PENDER COUNTY, NC General Fund Revenues by Source

7 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

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

9 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

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

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

12 PENDER COUNTY, NC General Fund Balance

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

14 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

15 RSM US LLP Address City Phone +1 800 274 3978 www.rsmus.com
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