COBBCOUNTYBOARD OF HEALTH Marietta, GA - Cobb ......Chris Ragsdale Superintendent, Cobb County School System Mayor Steve Tumlin City of Marietta ADMINISTRATION John D Kennedy, M.D.,

CAFRFor Fiscal Year Ended June 30, 2016

A Component Unit of Cobb County, Georgia

Comprehensive Annual Financial Report

COBB COUNTY BOARD OF HEALTHMarietta, GA

Comprehensive Annual Financial Report

Cobb County Board of Health, Marietta, GA(A Component Unit of Cobb County, Georgia)

For the Fiscal Year Ended June 30, 2016

Center for AdministrationJ. Virgil Moon, CPA

Director of Administration/Chief Financial Officer

THIS PAGE INTENTIONALLY LEFT BLANK

COBB COUNTY BOARD OF HEALTHCOMPREHENSIVE ANNUAL FINANCIAL REPORT


TABLE OF CONTENTS

Page (s)

INTRODUCTORY SECTION

Letter of Transmittal.................................................................................................. i - vi

Organizational Chart.................................................................................................. vii

List of Board Members and Administrative Personnel ............................................. viii

FINANCIAL SECTION

Independent Auditor's Report.................................................................................... 1 - 3

Management’s Discussion and Analysis ................................................................... 4 - 13

BASIC FINANCIAL STATEMENTS:

Government-Wide Financial Statements:

Statement of Net Position .................................................................................. 14

Statement of Activities....................................................................................... 15

Fund Financial Statements:

Balance Sheet - Governmental Fund ................................................................. 16

Statement of Revenues, Expenditures, and Changes in Fund Balances -Governmental Fund ....................................................................................... 17

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities......... 18

Notes to Financial Statements .............................................................................. 19 – 34

REQUIRED SUPPLEMENTARY INFORMATION:

Schedule of the Board’s Proportionate Share of the Net Pension Liability and Related Ratios ......................................................................................... 35

Schedule of Contributions ................................................................................. 36-37



TABLE OF CONTENTS

Page (s)

Statement of Revenues, Expenditures, and Changes in Fund Balance -Budget and Actual - General Fund ................................................................ 38-39

OTHER SUPPLEMENTARY INFORMATION

Individual Program Schedules:

Schedule of Revenues and Expenditures - Budget and ActualPublic Health Program .................................................................................. 40

Schedule of Revenues and Expenditures - Budget and ActualBabies Born Healthy ..................................................................................... 41

Schedule of Revenues and Expenditures - Budget and Actual Breast Test and More..................................................................................... 42

Schedule of Revenues and Expenditures - Budget and Actual Breastfeeding Peer Counseling...................................................................... 43

Schedule of Revenues and Expenditures - Budget and Actual CAPUS ......................................................................................................... 44

Schedule of Revenues and Expenditures - Budget and ActualChildren 1st - 2 ............................................................................................... 45

Schedule of Revenues and Expenditures - Budget and ActualChildren Medical Services............................................................................. 46

Schedule of Revenues and Expenditures - Budget and Actual Cities Readiness Initiative.............................................................................. 47

Schedule of Revenues and Expenditures - Budget and ActualCMS Foundation ........................................................................................... 48

Schedule of Revenues and Expenditures - Budget and ActualComprehensive STD Program....................................................................... 49

Schedule of Revenues and Expenditures - Budget and ActualDistrict Operations......................................................................................... 50



TABLE OF CONTENTS

Page (s)

Schedule of Revenues and Expenditures - Budget and ActualEarly Intervention .......................................................................................... 51

Schedule of Revenues and Expenditures - Budget and ActualEmployee Worksite Wellness Program......................................................... 52

Schedule of Revenues and Expenditures - Budget and ActualEPI Capacity .................................................................................................. 53

Schedule of Revenues and Expenditures - Budget and ActualEPI Capacity/Additional................................................................................ 54

Schedule of Revenues and Expenditures - Budget and ActualFamily Planning ............................................................................................ 55

Schedule of Revenues and Expenditures - Budget and ActualFamily Planning District Cadre Realignment................................................ 56

Schedule of Revenues and Expenditures - Budget and Actual Georgia Addressing Asthma from a State Perspective .................................. 57

Schedule of Revenues and Expenditures - Budget and Actual Georgia Nutrition & Physical Activity Initiative Supplemental .................... 58

Schedule of Revenues and Expenditures - Budget and Actual Georgia Personal Responsibility ED Program............................................... 59

Schedule of Revenues and Expenditures - Budget and Actual Health Promotion Initiative .......................................................................... 60

Schedule of Revenues and Expenditures - Budget and Actual HIV Services ................................................................................................... 61

Schedule of Revenues and Expenditures - Budget and Actual HIV/AIDS Substance Abuse........................................................................... 62

Schedule of Revenues and Expenditures - Budget and Actual HOPWA ........................................................................................................ 63



TABLE OF CONTENTS

Page (s)

Schedule of Revenues and Expenditures - Budget and Actual Hospital Community Emergency Planning Preparedness and

Response Program (HCEPPR).................................................................. 64

Schedule of Revenues and Expenditures - Budget and ActualImmunizations ............................................................................................... 65

Schedule of Revenues and Expenditures - Budget and Actual Infants and Toddlers with Disabilities .......................................................... 66

Schedule of Revenues and Expenditures - Budget and ActualKomen Breast Cancer.................................................................................... 67

Schedule of Revenues and Expenditures - Budget and ActualMarietta City Schools Nurse Contract........................................................... 68

Schedule of Revenues and Expenditures - Budget and ActualMRC - NACCHO .......................................................................................... 69

Schedule of Revenues and Expenditures - Budget and Actual Oral Health .................................................................................................... 70

Schedule of Revenues and Expenditures - Budget and ActualOutpatient Universal Newborn Hearing Screening & Intervention

Audiology Support (UNHSI) .................................................................... 71

Schedule of Revenues and Expenditures - Budget and ActualOutpatient UNHSI / Audiology Support (Salaries)....................................... 72

Schedule of Revenues and Expenditures - Budget and ActualPerinatal Case Management .......................................................................... 73

Schedule of Revenues and Expenditures - Budget and ActualPHEP – EBOLA Preparedness ..................................................................... 74

Schedule of Revenues and Expenditures - Budget and ActualPilot Assistance Prescription Program .......................................................... 75

Schedule of Revenues and Expenditures - Budget and ActualPublic Health Emergency Preparedness Program ......................................... 76



TABLE OF CONTENTS

Page (s)

Schedule of Revenues and Expenditures – Budget and ActualReduction of Tobacco Use ............................................................................ 77

Schedule of Revenues and Expenditures – Budget and Actual Routine Opt-out HIV Test.............................................................................. 78

Schedule of Revenues and Expenditures - Budget and ActualRyan White Part A......................................................................................... 79

Schedule of Revenues and Expenditures - Budget and ActualRyan White Part B......................................................................................... 80

Schedule of Revenues and Expenditures - Budget and ActualRyan White Part C......................................................................................... 81

Schedule of Revenues and Expenditures - Budget and ActualSafe Kids ....................................................................................................... 82

Schedule of Revenues and Expenditures - Budget and ActualState Breast & Cervical Cancer ..................................................................... 83

Schedule of Revenues and Expenditures - Budget and ActualState Cervical Cancer Screening ................................................................... 84

Schedule of Revenues and Expenditures - Budget and ActualSTD Preventive Clinical Services ................................................................. 85

Schedule of Revenues and Expenditures - Budget and ActualT.B. Control................................................................................................... 86

Schedule of Revenues and Expenditures - Budget and Actual Test Link & Care Network (HIV).................................................................. 87

Schedule of Revenues and Expenditures - Budget and ActualTravel Clinic .................................................................................................. 88

Schedule of Revenues and Expenditures - Budget and ActualTuberculosis: Comprehensive Clinical TB Course ....................................... 89



TABLE OF CONTENTS

Page (s)

Schedule of Revenues and Expenditures - Budget and ActualWIC Breastfeeding ........................................................................................ 90

Schedule of Revenues and Expenditures - Budget and ActualWIC Cost Pool............................................................................................... 91

Schedule of Revenues and Expenditures - Budget and ActualWIC Dietetic Internship................................................................................. 92

Schedule of Revenues and Expenditures - Budget and ActualWIC Direct Charge........................................................................................ 93

Schedule of Revenues and Expenditures - Budget and ActualWIC Nutritional Education............................................................................ 94

Schedule of Revenues and Expenditures - Budget and ActualYouth Development Coordination................................................................. 95

Schedule of Auditor's Proposed Financial Settlement ....................................... 96-97

Schedule of State Contractual Assistance.......................................................... 98

Schedule of Changes in Fund Balance............................................................... 99

STATISTICAL SECTION

FINANCIAL TRENDS:

Government-wide Net Position by Component Last Ten Fiscal Years.................................................................................... 100

Changes in Net Position - Governmental Activities Last Ten Fiscal Years.................................................................................... 101

Fund Balances of Governmental Fund Last Ten Fiscal Years.................................................................................... 102

Changes in Fund Balances – Governmental Fund Last Ten Fiscal Years.................................................................................... 103 - 104



TABLE OF CONTENTS

Page (s)

REVENUE CAPACITY:

Top Ten Revenue Sources 2016 and 2007............................................................................................... 105

DEMOGRAPHIC AND ECONOMIC:

Demographic and Economic Statistics Last Ten Fiscal Years.................................................................................... 106

Principal Employers 2016 and 2007............................................................................................... 107

OPERATING:

Cobb County Board of Health Employees by Function/Program Last Ten Fiscal Years.................................................................................... 108

Operating Indicators by Function/Program Last Ten Fiscal Years................................................................................... 109

Facilities by Function/Program Last Ten Fiscal Years................................................................................... 110


INTRODUCTORY SECTION


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1650 County Services Parkway SWMarietta, GA 30008-4010

December 12, 2016

The Honorable Carol Holtz, ChairmanMembers of the Cobb County Board of HealthAnd Residents of Cobb County

Ladies and Gentlemen:

The Comprehensive Annual Financial Report (CAFR) of Cobb County Board of Health, Cobb County, Georgia for the fiscal year ended June 30, 2016, is submitted herewith.

Responsibility for both the accuracy of the data and the completeness and fairness of presentation, including disclosures, rests with the Cobb County Board of Health. We believe the data presented is accurate in all material respects and it is presented in a manner designed to fairly set forth the financial position and results of operations of the Cobb County Board of Health as measured by the financial activity of its various funds. All disclosures necessary to enable interested residents to gain a reasonable understanding of Cobb County Board of Health’s financial activities have been included.

Nichols, Cauley & Associates LLC, Certified Public Accountants, have issued an unmodified opinion on the Cobb County Board of Health financial statements for the fiscal year ended June 30, 2016. The independent auditor’s report is located at the front of the financial section of this report.

Management’s discussion and analysis (MD&A) immediately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it.

The Financial Statements summarize the governmental activities of the Cobb County Board of Health, which provides public health services through a number of federal, state, and local grants. Additionally, Cobb County Board of Health is a component unit of the Cobb County Government financial statements because of its operational and financial relationship to the County.

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COBB COUNTY BOARD OF HEALTH

Dr. Dan B. Stephens, Chairman

Mr. W. Wyman Pilcher, III – Vice ChairMember-at-Large

Mr. Tim LeeChairman, Cobb County Board of Commissioners

Dr. Emily LembeckSuperintendent, Marietta City School System

Ms. Judi SnelsonMember-at-Large

Dr. James M Tallman, MDPhysician

Chris RagsdaleSuperintendent, Cobb County School System

Mayor Steve TumlinCity of Marietta

ADMINISTRATION

John D Kennedy, M.D., M.B.A., District Health Director

J. Virgil Moon, CPA, Director of Administration

Michele DiSalle, Controller

Lisa Crossman, Deputy District Health Director

FINANCIAL SECTION


NICHOLS, CAULEY & ASSOCIATES, LLC1825 Barrett Lakes Blvd, Suite 200

Kennesaw, Georgia 30144770-422-0598 FAX 678-214-2355

[email protected]

At lan t a | Ca lhoun | Da l ton | Dub l in | Kennesaw | Rome | Warne r Rob ins

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INDEPENDENT AUDITOR'S REPORT

To the District Health Director andMembers of the Cobb County Board of Health

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities and major fund of the Cobb County Board of Health (Board), a component unit of Cobb County, Georgia, as of and for the fiscal year ended June 30, 2016, and the related notes to the financial statements, which collectively comprise the Board’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express

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no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and major fund of the Cobb County Board of Health as of June 30, 2016, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, the Schedule of the Board’s Proportionate Share of the Net Pension Liability and the Schedule of Contributions on pages 4-13 and 35-39 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Board’s basic financial statements. The introductory section, statistical section, individual program schedules, schedule of auditor’s proposed settlement, schedule of state contractual assistance, and schedule of changes in fund balance are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The individual program schedules, schedule of auditor’s proposed settlement, schedule of state contractual assistance, and schedule of changes in fund balance are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the

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auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the individual program schedules, schedule of auditor’s proposed settlement, schedule of state contractual assistance, and schedule of changes in fund balance are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 12, 2016, on our consideration of the Cobb County Board of Health’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Cobb County Board of Health’s internal control over financial reporting and compliance.

Kennesaw, Georgia

December 12, 2016

Cobb County Board of HealthManagement’s Discussion and AnalysisFor the Fiscal Year Ended June 30, 2016

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The Management’s Discussion and Analysis of Cobb County Board of Health’s (the Board)

Comprehensive Annual Financial Report (CAFR) provides an overall narrative and analysis of the

Board’s financial statements for the fiscal year ended June 30, 2016. This discussion and analysis is

designed to look at the Board’s financial performance as a whole. Readers should also review the

information presented here in conjunction with additional information that we have furnished in the

financial statements and the notes to the financial statements to enhance their understanding of the

Board’s financial performance.

Financial Highlights

Key financial highlights for FY16 are as follows:

The Board’s net position increased $2,511,148 to ($5,000,706). Of this amount, unrestricted net

position was ($5,960,700) an increase of $2,425,083.

Governmental fund revenue totaled $23,277,734.

Governmental fund expenses totaled $22,242,230.

At the end of June, 2016, governmental fund revenue exceeded program expenses by $1,035,504.

At the end of June, 2016, the Board’s General Fund reported an unassigned fund balance of $7.4

million which represented 25% of budgeted FY17 expenditures.

Operational Highlights

Key operational highlights for FY16 are as follows:

1. Renovated the Main Clinics and Headquarters Building in Marietta, GA.

2. Secured a new location for the Acworth/Kennesaw site to relocate to a brand new facility.

3. Completed planning to relocate the Smyrna site to a new location.

4. Partnered with Atlanta Centers for Disease Control and Prevention (CDC) and Georgia

Department of Public Health (DPH) to respond to the Zika virus.


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Overview of the Financial Statements

The Comprehensive Annual Financial Report (CAFR) is issued under the Governmental Accounting

Standards Board (GASB) Statement 34. The following illustration is provided as a guide for the financial

statements:

Required Supplementary

Information

111111 Basic FinancialStatements

Supplementary Information

The financial statements presented herein include all of the activities of the Board using the reporting

model prescribed by Governmental Accounting Standards Board (GASB) No. 34, Basic Financial

Statements – and Management’s Discussion and Analysis – for State and Local Governments. A key

feature of the model is the combination of financial statements designed to present the financial position

and activities of the organization at two levels. The first set of statements, the government-wide financial

statements, is intended to present the entity as a whole. A second set, on the fund level, is intended to

provide more detailed information on the separate significant funds of the entity. The Board only has one

fund, and will only report on the General Fund. These basic financial statements also include notes to

explain and provide further detail on the material presented in the financial statements.

Government-Wide Financial Statements

The government-wide financial statements provide a broad overview of the Board’s combined financial

position and activity in a manner similar to a business enterprise.

The Statement of Net Position presents information on the Board’s asset, liability and deferred

inflows/outflows of resources, with the difference reported as net position. Over time, increasing net

position could indicate an improving financial condition, while a decrease could indicate a deteriorating

condition. Such a decrease could also be the result of a decision to intentionally reduce net position.

Management’s Discussion

and Analysis

Government - Wide Financial Statements

Fund Financial Statements

GovernmentalFunds

Proprietary Funds

Fiduciary Funds

Notes to the Financial Statements

Information on IndividualGrant Programs and OtherSupplementary Information


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The Statement of Activities presents information to explain the change in net position that occurred during

the fiscal year. All changes are reported when the event causing the change occurs, regardless of when

any related cash is given or received.

Both of the government-wide financial statements distinguish between the governmental and business-

type activities based on the nature of their funding. Governmental activities are those funded principally

by taxes and intergovernmental revenues, while business-type activities are those funded by fees and

charges paid by users. The Board only has governmental activities and they consist principally of those

related to its public health services.

Fund Financial Statements

The fund financial statements provide more detailed information about an entity’s individual fund, which

can be classified as one of three types: governmental, proprietary and fiduciary. The Board only has one

governmental type fund: The General Fund.

Governmental Fund. The basic services are reported in its governmental fund, which focuses on how cash

and other financial resources flowing into the fund have been used. The governmental fund financial

statements focus on the current resources of the Board’s operations and the services it provides. The

information they provide helps determine whether there are more or fewer financial resources available to

finance the Board’s services in the near future. This differs from the information presented for

governmental activities in the government-wide statements, which provide a long-term focus by

considering all of the Board’s resources. A reconciliation is included with the fund financial statements

that compare governmental activities (as reported in the Statement of Net Position and Statement of

Activities) and the results of governmental fund operations.

Government-Wide Financial Analysis

Government-Wide Net Position

The Board implemented GASB Statement No. 68 “Accounting and Financial Reporting for Pensions”

during fiscal year 2015. Statement 68 requires governments providing defined benefits to recognize their

long-term obligation for pension benefits as a liability. Prior to this, these liabilities were reported in the

State of Georgia financial statements. The initial net effect was to reduce beginning net position from

$6.7 million to ($9.7) million. In FY16, the Board’s net pension liability increased from $13.6 million to

$14.8 million. Historically, net position has increased nine out of the last ten years (2006-2015).


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The net position of the Board is summarized as follows:

Cobb County Board of Health

Statement of Net PositionGovernmental

ActivitiesGovernmental

Activities

June 30, 2016 June 30, 2015

Assets

Current and Other Assets $10,173,667 $8,994,840

Capital Assets - Net 959,994 871,491

Total Assets 11,133,661 9,866,331

Deferred Outflows of ResourcesRelated to Pensions 2,153,600 1,839,815

Liabilities

Current Liabilities 1,520,864 1,377,541

Long-term Liabilities 15,481,920 14,260,750

Total Liabilities 17,002,784 15,638,291

Deferred Inflows of Resources Related to Pensions 1,285,183

3,579,709

Net Position

Net Investment in Capital Assets 959,994 871,491

Restricted - 2,438

Unrestricted (5,960,700) (8,385,783)

Total Net Position ($5,000,706) ($7,511,854)

A portion of the Board’s net position reflects its investment in capital assets such as building

improvements, furniture, machinery & equipment, and vehicles. Net investment in capital assets increased

by $88,503 (10%) in FY16.


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The Board uses these capital assets to provide services to its clients; therefore, these assets are not

available for future spending.

Changes in Net Position

Governmental activities increased the Board’s net position by $2.5 million in FY16. The following table

indicates the changes in net position for governmental activities in FY16 and FY15.


Changes in Net PositionGovernmental


Activities

2016 2015

(in thousands of dollars) (As Revised)

Program Revenues

Charges for Services $4,679 $4,198

Operating Grants & Contributions 20,402 20,275

General Revenues

Unrestricted Investment Earnings 9

10

Total Revenues 25,090 24,483

Expenses

General Government 6,253 5,981

Health and Welfare 16,326 16,288

Total Expenses 22,579 22,269

Net (Expense) Revenue Change in Net Position 2,511 2,214

Net Position - Beginning (7,512) (9,726)

Net Position - Ending ($5,001) ($7,512)


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Changes in Overall Net Position from Operating Results

Revenues:

The Board’s total revenues increased by $607,000 in FY16. This increase is primarily related togovernmental activities, specifically increases in Charges for Services ($.5 million) and Operating Grants& Contributions ($.1 million). Both increases are related to the overall improvement in the economiclandscape and increased emphasis on billing and collections.

Expenses:

The Board’s total expenses increased by $310,000 in FY16. This increase is related to governmentalactivities. General Government increased by $.3 million due to increase in capital related renovations atthe Marietta Campus. Health and Welfare remained flat as expenditures were tightly controlled.

Financial Analysis of the Board’s Individual Funds

General Fund: The General Fund is the only operating fund of the Board. At the end of the currentfiscal year, unassigned fund balance of the General Fund was $7,356,184 and the total fund balance was$8,652,803. As a measure of the General Fund’s liquidity, it may be useful to compare both unassignedfund balance and total fund balance to total fund expenses. Unassigned fund balance represents 33% oftotal general operating expenses and total fund balance represents 39% of that same amount.

The fund balance of the General Fund increased $1,035,504 in FY16 for a total of $8,652,803. The Boardmade a collaborative effort to focus on maintaining its excellent financial position.

Having unassigned Fund Balance above our goal of 1/6 months or 17% of current year budget hasallowed Cobb Public Health (CPH) to contribute to one-time capital projects. Over the last four yearsCPH has contributed $1.2 million toward the CPH facility projects that were a part of the Cobb SPLOST2011 projects list. This included a new 45,000 square foot renovated building as well as renovations toour main Clinics and Headquarters building in Marietta.

The Cobb Public Health Board has approved an additional $.5 million to add to the Cobb SPLOST 2016Cobb Public Health facility projects which allows us to complete renovations to our Headquartersbuilding; replace the Acworth Public Health Clinic; and relocate an existing facility to a new location thatwill be remodeled to meet current and future needs. The $2.5 million ($1.2 million expended and $1.3million still available to spend) contributed by Cobb Public Health combined with the $11.8 million fromCobb SPLOST Program has given us access to funds totaling $14.3 million so that we can complete thesecritical one-time capital projects.

General Fund Financial Highlights

The Board operates under an annual balanced budget (budgeted revenues equal budgeted expenses) whichis adopted by resolution and administered in accordance with State Law. The legal level of control (the


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level at which expenses may not legally exceed appropriations) for the legally adopted annual operatingbudget is at the category level within departments.

The Board had a good year with General Fund Revenue over Expenditures of $1,035,504. Improvedgeneral economic conditions in Cobb County coupled with the Board’s focus on key areas of revenues forgrowth and stronger expenditure control helped increase the Board’s fund balance 14% from $7.6 millionto $8.7 million.

Revenues increased in many areas. Vital Records revenue increased 7% from $874,000 to $936,000 dueto an increase in volume. Environmental Health revenues increased 6% from $1.6 million to $1.7 milliondue to both improved economic conditions and fee increases over the last three years. Private insuranceand charges for services increased in the Board’s Clinical areas due to more volume as well as more fees.Additionally, new and more aggressive collection processes have been implemented in the Billing area.The Clinical areas revenue overall increased 19% from $2.4 million to $2.8 million.

Expenditures were tightly controlled. Personal Services including benefits and Operating Expenditureswere under budget. Capital ($.4 million) was higher than normal due to extensive building improvementsin conjunction with the County Government renovations.

The control of expenses as well as the more aggressive revenue collection procedures were veryimportant in the FY16 budget and will continue to remain the focus for the future while we look forinnovative ways to maintain consistent levels of service with a commitment to the community to be asefficient and effective as possible.

BUDGETARY VARIANCESBudgeted Amounts ($000)

Original Final Difference %Revenues andAppropriated FundBalance $23,894 $25,407 1,513 6.3%Expenditures 23,852 25,342 (1,490) (6.2%)Difference $42 $65 $23

Final Actual Difference %Revenues andAppropriated FundBalance $25,407 $23,359 ($2,048) (8.1%)Expenditures 25,342 22,441 2,901 11.4%Difference $65 $918 $853


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Original budget to final budget:

Changes to the budget from original to final were due to an increase in appropriated fund balance. Thosefunds went toward renovation projects to the Marietta Headquarters Campus.

Final budget to actual:

Actual revenues decreased by $2.0 million from the final budget. The primary reason for the decrease wasthat the $1.8 million appropriated fund balance is a budget line item but it does not actually get recordedas revenue. In addition, Medicaid receipts in the clinical areas fell short $.2 million.

There were three main reasons for the $2.9 million decrease in actual expenditures to the final budget.Unspent reserves totaling $1.0 million contributed to the decrease in actual expenditures. In addition,there was a $.7 million decrease in personal services due to salary lapse and related turnover, and a $1.2million decrease in operating expenses due to reduced capital expenditures as well as tight budgetarycontrols throughout the year in all areas of the budget.

Capital Assets and Debt Administration

Georgia State Law does not allow health districts to incur debt or operate with debt of any kind.Therefore, the Board does not have any debt.

Georgia State Law does not allow health districts to own land or buildings. Therefore, the Board does notown land or buildings. Cobb County Government is required to provide the land and buildings necessaryto maintain operations.

Capital Assets: The Board’s investment in capital assets amounts to $959,994 as of June 30, 2016. Thisinvestment in capital assets includes building improvements, furniture, machinery & equipment, andvehicles. All land and buildings used by the Board for operations are owned by Cobb County Governmentper Georgia State Law.

Cobb County Board of HealthCapital Assets (Net of Depreciation)Governmental


Activities

2016 2015Furniture & Fixtures $68,625 $94,885Software & Equipment 252,693 397,377Building Improvements 638,676 379,229

Total Assets Net of Depreciation $959,994 $871,491

The Board’s total net increase in capital assets for the current fiscal year was $88,503.


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Additional information on the Board’s capital assets can be found in Note 5 of the Notes to FinancialStatements.

Awards

The Board is a recognized leader both nationally and locally. On May 12, 2015, the national PublicHealth Accreditation Board (PHAB) awarded five-year accreditation status to Cobb and Douglas PublicHealth, the first health district in Georgia to earn this status. To receive national accreditation, a healthdepartment must undergo a rigorous, multi-faceted, peer-reviewed assessment process to ensure it meetsor exceeds a set of public health quality standards and measures. This decision brings the number ofgovernmental public health departments recognized by PHAB as high performing health departments to151 (top 5%) in the U.S. There are only 34 health departments in the Southeast currently accredited.

The Board received the National Association of County and City Officials (NACCHO) Model PracticeAward for the Program Summary Tool as well as the NACCHO Promising Practice Award for the SafetyVillage Interactive Learning Center Modules and the NACCHO Model Practice Award for the FoodSafety Partnership Panels.

Economic Factors and Next Year’s Budget

Although the Board continues to maintain its strong financial position during these current economicchallenges, other economic indicators are showing the beginning effects of an economic recovery. One ofthe Board’s programs, Environmental Health, showed a revenue increase of 6% for restaurant inspections,septic tank inspections, pools, and other health inspections over the prior year. Additionally, there was arecord number of requests for Birth Certificates and Death Certificates out of the Vital Records unit(+7%). Also, there has been a concentrated effort on collecting fees at the time of service and there hasbeen an increase in the Fees for Service category as well (+19%). These Fees are in the form of cash,check, credit card, or insurance. Insurance providers are Medicare, Medicaid, as well as numerous privateinsurance providers. The Board expects this trend to continue into FY17.

Request for Information

The CAFR is designed to provide a general overview of the Board finances for all those with an interest.Questions concerning any of the information provided in this report or requests for additional financialinformation should be addressed to the Office of the Director of Administration, Cobb County Board ofHealth, 1650 County Services Parkway, SW, Marietta, GA 30008.

Cobb County Board of HealthStatement of Net Position

June 30, 2016

See accompanying notes to financial statements.14

Assets

Cash and cash equivalents 1,707,025$

Investments 3,007,775

Accounts receivable 416,283

Due from DPH 3,703,753

Due from other governments 1,161,392

Inventory 177,439

Capital assets, depreciated, net 959,994

Total Assets 11,133,661

Deferred Outflows of Resources:

Related to pensions 2,153,600

Liabilities

Accounts payable 217,619

Payroll liabilities 610,378

Due to DPH 41,624

Due to other governments 651,243

Noncurrent liabilities:

Due within one year 695,655

Due in more than one year 14,786,265

Total Liabilities 17,002,784

Deferred Inflows of Resources:

Related to pensions 1,285,183

Net Position

Net investment in capital assets 959,994

Unrestricted (5,960,700)

Total Net Position (5,000,706)$

Governmental Activities

Cobb County Board of HealthStatement of Activities



Net (Expense)

Revenue and

Changes in

Program Revenue Net Position

Operating Grants

Charges for and Governmental

Functions/Programs Expenses Services Contributions Activities

Governmental Activities:

General government 6,252,893$ -$ 8,421,472$ 2,168,579$

Health and welfare 16,325,888 4,678,645 11,980,638 333,395

Total governmental activities 22,578,781$ 4,678,645$ 20,402,110$ 2,501,974

General Revenues:

Unrestricted investment earnings 9,174

Change in net position 2,511,148

Net assets - beginning (7,511,854)

Net position - ending (5,000,706)$

Cobb County Board of HealthBalance Sheet

Governmental FundJune 30, 2016


General Fund

ASSETS

Cash and cash equivalents 1,707,025$

Investments 3,007,775

Accounts receivable 416,283

Due from DPH 3,703,753

Due from other governments 1,161,392

Inventory 177,439

TOTAL ASSETS 10,173,667$

LIABILITIES AND FUND BALANCE

LIABILITIES

Accounts payable 217,619$

Payroll liabilities 610,378

Due to DPH 41,624

Due to other governments 651,243

TOTAL LIABILITIES 1,520,864

FUND BALANCES

Nonspendable 177,439

Committed 787,698

Assigned 331,482

Unassigned 7,356,184

TOTAL FUND BALANCES 8,652,803

TOTAL LIABILITIES AND

FUND BALANCES 10,173,667$

Total fund balances - general fund 8,652,803$

Amounts reported for governmental activities in the statement of net position

are different because:

Capital assets used in government activities are not current

financial resources and, therefore, are not reported in the funds. 959,994

Deferred outflows of resources are not available to pay for current-period

expenditures and, therefore, are not reported in the funds. 2,153,600

Long-term liabilities are not due and payable in the current period

and, therefore, are not reported in the funds.

Deferred inflows of resources related to pensions (1,285,183)

Accrued compensated absences (699,179)

Net pension liability (14,782,741)

Net position of governmental activities (5,000,706)$

Cobb County Board of HealthStatement of Revenues, Expenditures, and Changes in Fund Balances

Governmental FundFor the Fiscal Year Ended June 30, 2016


General Fund

REVENUES

Charges for services

EPSDT fees 222,597$

Family planning fees 197,493

Environmental fees 1,745,411

Outpatient fees 1,577,166

Vital records fees 935,978

Total charges for services 4,678,645

Intergovernmental

Federal sources:

Other federal funds 230,540

State sources:

Grant in aid 13,424,590

Local sources:

County participating 283,036

County non-participating 695,524

Medicaid receipts 543,369

Medicaid DSPS receipts 160,712

Medicaid PCM 146,163

Medicare receipts 48,395

Administrative claiming 483,024

Inter agency transactions 283,436

Other local funds 421,592

Contracts 1,832,605Total local sources 4,897,856

Total intergovernmental revenue 18,552,986

Donations 36,929 Interest earnings 9,174

TOTAL REVENUES 23,277,734

EXPENDITURES

Current:

General government 4,657,026

Health and welfare 17,585,204

TOTAL EXPENDITURES 22,242,230

Net change in fund balances 1,035,504

Fund balance at beginning of year 7,617,299

Fund balance at end of year 8,652,803$

Cobb County Board of HealthReconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances

of Governmental Fund to the Statement of ActivitiesFor the Fiscal Year Ended June 30, 2016


Net change in fund balances - total governmental funds 1,035,504$

Amounts reported for governmental activities in the statement of activities are

different because:

Governmental funds report capital outlays as expenditures. However, in the

statement of activities the cost of those assets is allocated over their estimated

useful lives and reported as depreciation expense.

Depreciation expense (278,221)

Capital outlays 366,724 88,503

Some revenues in the statement of activities do not provide current financial

resources and, therefore, are not reported in the governmental funds. 1,812,195

Some expenses in the statement of activities do not require the use of current

financial resources and, therefore, are not reported in the government funds. (1,812,195)

Some expenses reported in the statement of activities do not require the use of

current financial resources and, therefore, are not reported as expenditures in

governmental funds.

Net pension liability (1,213,718)

Deferred outflows of resources related to pensions 313,785

Deferred inflows of resources related to pensions 2,294,526

Accrued compensated absences (7,452)

Change in net position of governmental activities 2,511,148$

Cobb County Board of HealthNotes to Financial Statements


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The accounting methods and procedures adopted by the Cobb County Board of Health (the Board), conform to generally accepted accounting principles as applied to governmental entities. The following notes to the financial statements are an integral part of the Board’s Comprehensive Annual Financial Report.

1. Summary of Significant Accounting Policies

A. Reporting Entity

The Cobb County Board of Health was created by a state legislative act. During the fiscal year ended June 30, 2016, it operated under an eight member board and a full-time executive director. The Board was established to provide various health related programs such as immunization, family planning, dental treatment, and nutrition services. The members of the Board are jointly appointed by the Cobb County Commissioners, one municipality and two school districts. The Board’s operational budget must be approved by the Board of Commissioners.

The Board’s financial statements are prepared in accordance with generally acceptedaccounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations).

These financial statements present the Board as a component unit of Cobb County, Georgia. As defined by GASB Statement No. 61, component units are legally separate entities that are included in the primary government's reporting entity because of the significance of their operating or financial relationships with the primary government. The Board is a component unit of Cobb County, Georgia, because it is fiscally dependent on the County. The Board is reported in the County’s Comprehensive Annual Financial Report (CAFR) as a discretely presented component unit.

B. Government-Wide and Fund Financial Statements

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all activities of the Board. Governmental activities normally are supported by charges for services and intergovernmental revenues. The Board does not report business-type activities, which rely to a significant extent on fees and charges for support. The Board’s net position is reported in three parts – net investment in capital assets; restricted net position; and unrestricted net position. The Board first utilizes restricted resources to finance qualifying activities.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segments are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods,



20

services, or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not properly included among program revenues are reported instead as general revenues.

The Board reports one governmental fund:

General Fund - The General Fund is the general operating fund of the Board. It is used to account for all financial resources.

C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation

The government-wide financial statements are reported using the economic resources basisand the accrual basis of accounting, which recognize all long-term assets and receivables as well as long-term debt and obligations. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be availablewhen they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Board considers revenues to be available if they are collected within nine months of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, expenditures related to noncurrent liabilities, such as compensated absences and claims and judgments, are recorded only when payment is due.

Administrative claiming fees and program fees associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period.

Certain indirect costs have been included as part of program expenses reported for the various programs.

D. Budgets and Budgetary Accounting

The Board follows these procedures in establishing the budgetary data reflected in the financial statements.

1. Prior to July 1, the Executive Officer submits to the Board a proposed operating budget for the fiscal year commencing July 1. The operating budget includes proposed expenditures and the means for financing them.



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2. The proposed budget is also dependent on approval by Georgia Department of PublicHealth (DPH) for funding levels.

3. The Executive Officer is authorized to make budget revisions to a program within any division. Any revisions that alter total expenditures for any division must be approved by the Board.

4. Formal budgetary integration is employed as a management control device during the year. Monthly revenues and expenditure reports for programs that utilize Georgia DPHfunds must be submitted by the tenth day of the following month.

5. Unencumbered appropriations for DPH expenditures lapse at year end. All other appropriations (locally funded) carry forward into the next fiscal year, unless specifically canceled.

Encumbrance accounting, under which purchase orders, contracts, and othercommitments for expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of the formal budgetary integration. Encumbrances outstanding at year end do not constitute expenditures or liabilities because the commitments will be reappropriated and honored during the subsequent year.

Budgeted amounts reflected in the accompanying budget and actual comparisons are as originally adopted, or as amended, by the Board. For budgetary comparison purposes presented in this report, actual amounts have been adjusted to the non-GAAP budgetary basis when necessary.

E. Intergovernmental transactions - Intra/Interagency Transactions

The Board records intra/interagency transactions due to a close operational relationship and shared administrative function with the Douglas County Board of Health. These transactions are recorded as revenues or expenditures, and amounts payable or receivable at year end are recorded on the balance sheet. The following is a description of these transactions:

RevenuesIntra/interagency revenues are recorded as a result of activities and services provided by Cobb County Board of Health personnel for Douglas County Board of Health programs. Revenues are also recorded to offset the allocation of administrative overhead costs among the various programs within the entity.

ExpendituresIntra/interagency expenditures are recorded as a result of activities and services provided



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by Douglas County Board of Health personnel for Cobb County Board of Health programs. Expenditures are also recorded as a means of allocating administrative overhead costs among the various programs within the entity.

F. Cash and Investments

For reporting purposes, the Board's cash and cash equivalents are cash on hand and demand deposits. Funds invested in a money market account with a local financial institution, certificates of deposit with original maturity dates of more than three months, and funds invested in Georgia Fund 1, an external investment pool sponsored by the State of Georgia, are reported as investments.

Investments are stated at fair value. State statutes authorize the Board to invest in U.S. Government obligations, U.S. Government agency obligations, State of Georgia obligations, obligations of other counties, municipal corporations and political subdivisions of the State of Georgia which are rated "AA" or better by Moody's Investors Service, Inc., respectively, non-negotiable certificates of deposit issued by any bank or trust company organized under the laws of any state of the United States of America or any national banking association, repurchase agreements when collateralized by U.S Government or agency obligations, and pooled investment programs sponsored by the State of Georgia for the investment of local government funds.

The Board's investments include Georgia Fund 1 and are stated at fair value. Georgia Fund 1 is managed by the Office of State Treasurer. The entire portfolio, including the Board’s pro-rata portion, consists of collateralized certificates of deposit and government or governmental agency securities owned outright and under agreement to resell. The reported value of Georgia Fund 1 is the same as the fair value of the pool shares.

G. Inventories

Inventories are valued at the lower of cost or market, and consist of pharmaceuticals. The purchase method is used to account for inventories.

H. Prepaid Items

Payments made to vendors for services that will benefit periods beyond the current fiscal period are recorded as prepaid items. The consumption method is used to account for prepaid items within the Board’s funds.

I. Capital Assets

Capital assets are reported in the governmental column in the government-wide financial statements. Capital assets are defined by the Board as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of three years. Such assets are



23

recorded at historical cost. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Capital assets are depreciated using the straight line method over the following estimated useful lives:

Asset YearsSoftware and Equipment 3Furniture and Fixtures 7Buildings and Improvements 20

J. Compensated Absences

Accumulated unpaid vacation pay amounts are accrued when incurred by the Board in the government-wide financial statements. A liability in the governmental fund is reported only if the benefit has matured.

The Board allows employees to accumulate up to 45 days of annual leave. Annual leave in excess of 45 days is forfeited. Upon termination, employees are paid for all accrued annual leave that has not been forfeited up to a maximum of 45 days. Accumulated sick pay benefits for employees have not been recorded as a liability because the payment of the benefits is contingent upon the future illness of an employee.

K. Deferred Outflows/Inflows of Resources

In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The Board has one item that qualifies for reporting in this category. It is deferred outflows related to pension reported in the government wide statement of net position.

In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The Board has one item that qualifies for reporting in this category. It is deferred inflows related to pension reported in the government wide statement of net position.

L. Nature and Purpose of Classifications of Fund Equity

In the fund financial statements, governmental funds report fund classifications that comprise a hierarchy based primarily on the extent to which the Board is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Amounts that are restricted to specific purposes either by a) constraints placed on the use of resources by creditors, grantors, contributors, or laws or regulations of other



24

governments or b) imposed by law through constitutional provisions or enabling legislation are classified as restricted fund balances. Amounts that can only be used for specific purposes pursuant to constraints imposed by the Governing Board through a resolution are classified as committed fund balances. Amounts that are constrained by the Board’s intent to be used for specific purposes but are neither restricted nor committed are classified as assigned fund balances. Assignments are made by the Board management based on Governing Board Members’ direction. Nonspendable fund balances include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Unassigned fund balance represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the general fund.

The Board uses restricted amounts first when both restricted and unrestricted fund balance is available unless there are legal documents or contracts that prohibit doing this. Additionally, the Board would first use committed, then assigned, and lastly unassigned amounts of unrestricted fund balance when expenditures are made.

The Board has not adopted a policy to maintain a minimum level of unrestricted fund balance (committed, assigned, and unassigned fund balances) in the General Fund.

M. Pension

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Employees’ Retirement System (ERS) and additions to/deduction from ERS’s fiduciary net position have been determined on the same basis as they are reported by ERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

N. Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

2. Cash and Investments

Custodial Credit Risk - Deposits

Custodial credit risk is the risk that in the event of a bank failure, the Board’s deposits may not be returned to it. The Board limits its exposure to custodial credit risk by requiring deposits to



25

be collateralized at 110% in accordance with state law. As of June 30, 2016, the Board was not exposed to custodial credit risk.

Credit Risk - Investments

The following is a summary of the Board's investments at June 30, 2016:

Weighted

Description Rating Fair Value Average Maturity

Georgia Fund I AAAf 6,321$ 42 days

Money market not rated 3,001,454 n/aTotal 3,007,775$

Investments of the Board include $246,410 of certificate of deposits.

See Note 1 for the types of investments authorized by legal provisions. The Board does not have a formal policy addressing credit risk.

In fiscal year 2016, the Board adopted GASB Statement No. 72 (GASB 72), Fair Value Measurement and Application. GASB 72 was issued to address accounting and financial reporting issues related to fair value measurements.

The Board categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. Fair value is the exchange price that would be received for an asset (exit price) in the principal or most advantageous market for an asset in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values:

Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets that the Board has the ability to access.

Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset in active markets, as well as inputs that are observable for the asset (other than quoted prices), such as interest rates, foreign exchange rates and yield curves that are observable at commonly quoted intervals.

Level 3 inputs are unobservable inputs for the asset which are typically based on the Board’s own assumptions, as there is little, if any, related market activity.

The Board’s recurring fair value measurements at June 30, 2016, the Georgia Fund 1 and the money market account totaled $3,007,775 are classified in Level 1 of the fair value hierarchy and are valued using prices quoted in active markets for those securities.



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3. Receivables

Receivables at June 30, 2016 for the Board in the aggregate consist of the following:

Administrative Claiming 344,904$

Other 71,379 Total 416,283$

4. Due From/To Other Governments

Amounts due from other governments include the following:

Due from Marietta Schools 29,900$

Due from City of Atlanta 64,278

Due from Cobb County Commissioners 894,320

Due from Fulton County 149,457

Due from Medicaid 13,901

Due from Department of Health and Human Services 9,536Total due from other governments 1,161,392$

Amounts due to other governments include the following:

Due to DSPS 53,742$

Due to IRS 19,125

Due to Douglas County Board of Health 578,376Total due to other governments 651,243$



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5. Capital Assets

Capital asset activity for the year ended June 30, 2016, was as follows:

Beginning Ending

Capital assets: Balance Increases Decreases Balance

Furniture & fixtures 1,108,313$ 7,669$ -$ 1,115,982$

Software & equipment 2,469,111 64,092 - 2,533,203

Buildings & improvements 562,828 294,963 - 857,791

Total capital assets at historical cost 4,140,252 366,724 - 4,506,976

Less accumulated depreciation for:

Furniture & fixtures 1,013,428 33,929 - 1,047,357

Software & equipment 2,071,734 208,776 - 2,280,510

Buildings & improvements 183,599 35,516 - 219,115

Total accumulated depreciation 3,268,761 278,221 - 3,546,982

Capital assets, net 871,491$ 88,503$ -$ 959,994$

Depreciation expense was charged to functions/programs of the primary government as follows:

Govermental Activities:

General government 217,340$

Health and welfare 60,881278,221$

6. Long-Term Obligations

The following is a summary of changes in long-term liabilities for the year ended June 30, 2016:

Beginning Ending Due Within

Balance Additions Reductions Balance One Year

Governmental activities:

Net pension liability 13,569,023$ 1,213,718$ -$ 14,782,741$ -$

Compensated absences 691,727 655,425 (647,973) 699,179 695,655 Total long-term liabilities 14,260,750$ 1,869,143$ (647,973)$ 15,481,920$ 695,655$

For Governmental Activities, compensated absences and pension liabilities are typically liquidated in the General Fund.



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7. Fund Balance

The composition of the Board’s fund balances is as followed:

General Fund

Nonspendable

Inventory 177,439$

Committed for

Health and welfare programs 787,698

Assigned for

Health and welfare programs 331,482

Unassigned 7,356,184

Total 8,652,803$

8. Retirement Plans

Each plan and fund, including benefit and contribution provisions, was established and can be amended by state law. The following summarizes authorizing legislation and the description of each retirement plan:

Employee’s Retirement System

Plan description: All full-time employees of the Cobb County Board of Health are covered by the Employee's Retirement System of Georgia (ERS). ERS is a cost-sharing multiple-employer defined benefit pension plan established by the Georgia General Assembly during the 1949 Legislative Session for the purpose of providing retirement allowances for employees of the State of Georgia and its political subdivisions. ERS is directed by a Board of Trustees. Title 47 of the O.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. ERS issues a publicly available financial report that can be obtained at www.ers.ga.gov/formspubs/formspubs.

Benefits: The ERS Plan supports three benefit tiers: Old Plan, New Plan, and Georgia State Employees Pension and Savings Plan (GSEPS). Employees under the Old Plan started membership prior to July 1, 1982 and are subject to plan provisions in effect prior to July 1, 1982. Members hired on or after July 1, 1982 but prior to January 1, 2009 are New Plan members subject to modified plan provisions. Effective January 1, 2009, new state employees and rehired state employees who did not retain membership rights under the Old or New Plans are members of GSEPS. ERS members hired prior to January 1, 2009 also have the option to irrevocably change their membership to GSEPS.

Under the Old Plan, the New Plan, and GSEPS, a member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age



29

60 or 30 years of creditable service regardless of age. Additionally, there are some provisions allowing for early retirement after 25 years of creditable service for members under age 60.

Retirement benefits paid to members are based upon the monthly average of the member’s highest 24 consecutive calendar months, multiplied by the number of years of creditable service, multiplied by the applicable benefit factor. Annually, postretirement cost-of-living adjustments may also be made to members benefits, provided the members were hired prior to July 1, 2009. The normal retirement pension is payable monthly for life; however, options are available for distribution of the member s monthly pension, at reduced rates, to a designated beneficiary upon the member’s death. Death and disability benefits are also available through ERS.

Contributions: Member contributions under the Old Plan are 4% of annual compensation, up to $4,200, plus 6% of annual compensation in excess of $4,200. Under the Old Plan, the state pays member contributions in excess of 1.25% of annual compensation. Under the Old Plan, these state contributions are included in the members’ accounts for refund purposes and are used in the computation of the members’ earnable compensation for the purpose of computing retirement benefits. Member contributions under the New Plan and GSEPS are 1.25% of annual compensation. The Board’s contractually required contribution rate, actuarially determined annually, for the year ended June 30, 2016 was 19.97% of annual covered payroll for old and 24.72% for new plan members and 21.69% for GSEPSmembers. The Board’s contributions to ERS totaled $2,101,015 for the year ended June 30, 2016. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions: At June 30, 2016, the Board reported a liability of $14,782,741 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2015. The total pension liability used to calculate the net pension liability was based on an actuarial valuation as of June 30, 2014. An expected total pension liability as of June 30, 2015 was determined using standard roll-forward techniques. The Board’s proportion of the net pension liability was based on contributions to ERS during the fiscal year ended June 30, 2015. At June 30, 2015, theEmployer’s proportion was 0.365%, which was an increase of 0.003% from its proportion measured as of June 30, 2014.

For the year ended June 30, 2016, the Board recognized pension expense of $1,394,593. At June 30, 2016, the Board reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:



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Deferred Outflows

of Resources

Deferred Inflows of

Resources

Differences between expected and actual experience -$ 118,112$

Net difference between projected and

actual earnings on pension plan investments - 1,066,599

Changes in proportion and differences between Employer

contributions and proportionate share of contributions 52,585 100,472

Employer contributions to the pension plan subsequent

to the measurement date of the net pension liability 2,101,015 -

Total 2,153,600$ 1,285,183$

$2,101,015 reported as deferred outflows of resources related to pensions resulting from the Board contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2017. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

2017 (596,783)$

2018 (485,859)

2019 (475,406)

2020 325,450

2021 -

Actuarial assumptions: The total pension liability was determined by an actuarial valuation as of June 30, 2014, using the following actuarial assumptions, applied to all periods included in the measurement:

Inflation 3.00%

Salary increases 5.45-9.25%, including inflation

Investment rate of return 7.5%, net of pension plan investmentexpenses, including inflation

Mortality rates were based on the RP-2000 Combined Mortality Table for the period after service retirement, for dependent beneficiaries, and for deaths in active service, and the RP-2000 Disabled Mortality Table set back eleven years for males for the period after disability retirement.

The actuarial assumptions used in the June 30, 2014 valuation were based on the results of an actuarial experience study for the period January 1, 2004 through June 30, 2009.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for



31

each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Asset Class

Target

Allocation

Long-Term

Expected Real

Rate of Return

Fixed income 30.0% 3.00%Domestic large stocks 39.7% 6.50%Domestic mid stocks 3.7% 10.00%Domestic small stocks 1.6% 13.00%International developed market stocks 18.9% 6.50%International emerging market stocks 6.1% 11.00% Total 100%

Discount rate: The discount rate used to measure the total pension liability was 7.5 percent. The projection of cash flows used to determine the discount rate assumed that Boardcontributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the Board’s proportionate share of the net pension liability to changes in the discount rate: The following presents the Board’s proportionate share of the net pension liability, calculated using the discount rate of 7.5%, as well as what the Board’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.5%) or 1-percentage-point higher (8.5%) than the current rate:

Current

1% Decrease Discount 1% Increase(6.5%) (7.5%) (8.5%)

Board's proportionate share ofthe net pension liability 20,955,066$ 14,782,741$ 9,520,595$

Pension plan fiduciary net position: Detailed information about the pension plan’s fiduciary net position is available in the separately issued ERS financial report which is publically available at www.ers.ga.gov/formspubs/formspubs.Georgia Defined Contribution Plan



32

All temporary, seasonal, and part time employees of the Cobb County Board of Health who are not eligible for membership in the Employees' Retirement System of Georgia are covered by the Georgia Defined Contribution Plan (GDCP), a cost-sharing multiple-employer public employees' retirement system (PERS). The GDCP was created by the 1992 Georgia Law, Act 996, and effective July 1, 1992. GDCP is administered by the ERS Board of Trustees. There were 67 members as of June 30, 2016.

As of July 1, 1992, all temporary, seasonal, and part-time employees of the Cobb County Board of Health were required to become members of the GDCP.

Members must contribute seven and one-half percent (7.5%) of gross salary to the plan through payroll deductions. There are no employer contributions. The amount deducted is credited to the individual account of the member. Interest is credited to the member's account on a quarterly basis. The rate of interest is determined by the Board of Trustees based on the rate of return on investments less administrative expense.

Benefits are based on the amount contributed to each participant's account plus interest accumulated. Members who have accumulated at least $3,500 in their account are eligible to retire at the age of 65 with the option of receiving a periodic payment based on mortality tables and interest accumulation as adopted by the Board of Trustees.

A member who terminates employment may apply for a refund of contributions and interest which is payable in a lump sum amount.

If a member dies, a lump sum payment of contributions and interest will be made to the designated beneficiary or to the member's estate.

The Board's current year covered payroll was $1,493,436. Employees' actual contributions to the plan amounted to $111,984, which was 7.5% of the Board's covered payroll.

The GDCP held no securities of the Board or other related parties during the year or as of the close of the fiscal year.

GSEPS 401(k) Component of ERS Plan

In addition to the ERS defined benefit pension described above, GSEPS members may also participate in the Peach State Reserves 401(k) defined contribution plan and receive an employer matching contribution. The 401(k) plan is administered by the System and was established by the Georgia Employee Benefit Plan Council in accordance with State law and Section 401(k) of the IRC. The GSEPS segment of the 401(k) plan was established by State law effective January 1, 2009.

Members are automatically enrolled upon hire into the Peach State Reserve 401(k) plan



33

with matching employer contributions, unless participation is declined by the employee. The maximum employer match is 3% percent based on an employee contribution of 5% or more. The employee contributions are immediately vested; however, the employer portion vests evenly over a period of five years. There were 150 plan members in the plan at June 30, 2016.

For the fiscal year ending June 30, 2016, employee’s contributions to the plan amounted to $189,414 and were matched by the Board with $102,800. The balance in the forfeiture account as of June 30, 2016 was $0.

9. Risk Management

The Board is exposed to various risks of loss to torts; theft of, damage to and destruction of assets; errors and omissions; natural disasters; and job related illnesses or injuries to employees. The Board carries commercial insurance to cover the contents of the building they occupy and vehicles they own. Contents are covered at replacement cost and vehicles are covered up to $1,000,000 per occurrence with a $1,000 deductible for comprehensive and collision. Liability insurance covering the operations of the Board is provided by the State Department of Administrative Services under policies insuring officers and employees of the Board. The Board has liability insurance on the facilities besides property and auto insurance coverage. Risk of loss resulting from providing health and dental benefits to employees and retirees is covered by the State Health Benefit Plan.

10. Lease Agreements

At June 30, 2016, the Board had existing lease agreements for an office location and for office equipment. The leases expire in various years through fiscal year 2019. These lease agreements are considered to be operating leases for reporting purposes. Operating lease payments for the year ended June 30, 2016 totaled $40,502. Minimum future lease payments on operating leases existing at June 30, 2016 are as follows:

Fiscal Year

2017 40,502$

2018 32,079

2019 13,761 Total 86,342$

11. Donated Office Space

The Board of Health uses facilities donated by Cobb County totaling 120,812 square feet with an estimated value of $14 per square foot. The total estimated value of the use of these facilities in fiscal year 2016 is $1,812,195.



34

12. Georgia Department of Public Health

The Cobb County Board of Health received $13,424,590 (58%) of its total revenues from the Georgia Department of Public Health (DPH). DPH requires that the report include “Schedules of Revenues and Expenditures – Budget and Actual” by program. Additionally, DPH requires a "Schedule of Auditor's Proposed Financial Settlement," a “Schedule of State Contractual Assistance,” and a “Schedule of Changes in Fund Balances.” These supplemental schedules are presented as “Other Supplementary Information” as listed in the table of contents.

13. Commitments and Contingencies

Grant Contingencies: The Board has received federal and state grants for specific purposes that are subject to review and audit by the grantor agencies. Such audits could lead to disallowance of certain expenditures previously reimbursed by those agencies.

Encumbrances: Encumbrances outstanding as of June 30, 2016 are as follows:

General fund 198,892$

REQUIRED SUPPLEMENTARY INFORMATION


Cobb County Board of HealthRequired Supplementary Information

Schedule of the Board’s Proportionate Share of the Net Pension LiabilityEmployees’ Retirement System of Georgia

For the Year Ended June 30

35

2016 2015

Board’s proportion of the net pension liability 0.36% 0.36%

Board’s proportionate share of the net pension liability 14,782,741$ 13,569,023$

Board’s covered-employee payroll during the measurement period 8,888,322$ 8,715,844$

Board’s proportionate share of the net pension liability

as a percentage of its covered-employee payroll 166.32% 155.68%

Plan fiduciary net position as a percentage of the total

pension liability 76.20% 77.99%

Note: Schedule is intended to show information for the last 10 fiscal years. Additional years will be displayed as they become available.


Schedule of ContributionsEmployees’ Retirement System of Georgia

For the Year Ended June 30

36

2016 2015

Contractually required contribution 2,101,015$ 1,831,149$

Contributions in relation to the

contractually required contribution 2,101,015 1,839,815

Contribution deficiency (excess) -$ (8,666)$

Covered-employee payroll 9,022,198$ 8,888,322$

Contributions as a percentage

of covered-employee payroll 23.29% 20.70%

Note: Schedule is intended to show information for the last 10 fiscal years. Additional years will be displayed as they become available.



37

Notes to Schedule:

Changes of assumptions: There were no changes in assumptions or benefits that affect the measurement of the total pension liability since the prior measurement date.

Method and assumptions used in calculations of actuarially determined contributions: The actuarially determined contribution rates in the schedule of contributions are calculated as of June 30, three years prior to the end of the fiscal year in which contributions are reported. The following actuarial methods and assumptions were used to determine the contractually required contributions for year ended June 30, 2016 reported in that schedule:

Valuation date June 30, 2013

Actuarial cost method Entry age

Amortization method Level dollar, closed

Remaining amortization period 25 years

Asset valuation method 5-year smoothed market

Inflation rate 3.00%

Salary increases 5.45% - 9.25%

Investment rate of return 7.50%, net of pension plan investment

expense, including inflation

Cobb County Board of HealthGeneral Fund

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Budgetary Basis)


38

Budgeted Amounts Variance With

Final Budget

Original Final Actual Positive(Negative)

APPROPRIATED FUND BALANCE 778,621$ 1,765,283$ -$ (1,765,283)$

REVENUES

Charges for services

EPSDT fees 210,000 210,000 222,597 12,597

Family planning fees 166,000 171,000 197,493 26,493

Environmental fees 1,686,075 1,731,525 1,745,411 13,886

Outpatient fees 1,401,038 1,592,569 1,577,166 (15,403)

Vital records fees 816,000 816,000 935,978 119,978

Total charges for services 4,279,113 4,521,094 4,678,645 157,551

Intergovernmental

Federal sources:

Other federal funds 838,520 276,188 230,540 (45,648)

State sources:

Grant in aid 13,548,788 13,597,497 13,505,916 (91,581)

Local sources:

County participating - 4,680 283,036 278,356

County non-participating 995,524 995,524 695,524 (300,000)

Medicaid receipts 801,957 804,349 543,369 (260,980)

Medicaid DSPS receipts 156,052 147,052 160,712 13,660

Medicaid PCM 126,000 120,162 146,163 26,001

Medicare receipts 56,000 66,000 48,395 (17,605)

Administrative claiming 556,261 552,761 483,024 (69,737)

Inter agency transactions 329,559 344,410 283,436 (60,974)

Other local funds 369,750 403,874 421,592 17,718

Contracts 1,028,569 1,768,000 1,832,605 64,605 Total local sources 4,419,672 5,206,812 4,897,856 (308,956)

Total intergovernmental revenue 18,806,980 19,080,497 18,634,312 (446,185)

Donations 28,860 40,483 36,929 (3,554)

TOTAL REVENUES 23,114,953 23,642,074 23,349,886 (292,188)

(Continued on next page)

Cobb County Board of HealthGeneral Fund

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Budgetary Basis)


39

Budgeted Amounts Variance with

Final Budget

Original Final Actual Positive(Negative)

EXPENDITURES

Public health:

Current:

General government 4,784,136 5,737,879 4,657,026 1,080,853

Health and welfare 19,067,846 19,604,561 17,784,096 1,820,465

TOTAL EXPENDITURES 23,851,982 25,342,440 22,441,122 2,901,318

Excess (deficiency) of revenuesover (under) expenditures 41,592$ 64,917$ 908,764 843,847$

Reconciliation to GAAP basis:

Unbudged interest revenue 9,174

GIA accruals for program purchase orders (81,326)

Encumbrances outstanding at end of year 198,892

Fund balance at beginning of year 7,617,299

Fund balance at end of year 8,652,803$

Note: Actual amounts are presented on the budgetary basis of accounting.

(Continued from previous page)


OTHER SUPPLEMENTARY INFORMATION


StateProgram PageNumber Program Name Number

001 Public Health Program 40415 Babies Born Healthy 41056 Breast Test & More 42329 Breastfeeding Peer Counseling 43267 CAPUS 44024 Children 1st -2 45409 Children Medical Services 46273 Cities Readiness Initiative 47509 CMS Foundation 48367 Comprehensive STD Program 49195 District Operations 50112 Early Intervention 51208 Employee Worksite Wellness Program 52245 EPI Capacity 53280 EPI Capacity/Additional 54401 Family Planning 55

291, 559 Family Planning District Cadre Realignment 56330 Georgia Addressing Asthma from a State Perspective (GAASP) 57549 Georgia Nutrition & Physical Activity Initiative Supplemental 58166 Georgia Personal Responsibility ED Program 59466 Health Promotion Initiative 60281 HIV Services 61044 HIV/AIDS Substance Abuse 62102 HOPWA 63566 Hospital Community Emergency Planning Preparedness Program 64066 Immunizations 65543 Infants and Toddlers with Disabilities 66162 Komen Breast Cancer 67169 Marietta City Schools Nurse Contract 68323 MRC - NACCHO 69076 Oral Health 70460 Outpatient UNHSI /Audiology Support 71461 Outpatient UNHSI /Audiology Support (Salaries) 72072 Perinatal Case Management 73568 PHEP - EBOLA Preparedness 74174 Pilot Assistance Prescription Program 75

270, 498 Public Health Emergency Preparedness Program 76417 Reduction of Tobacco Use 77125 Routine Opt-out HIV Test 78225 Ryan White Part A 79094 Ryan White Part B 80362 Ryan White Part C 81103 Safe Kids 82464 State Breast & Cervical Cancer 83405 State Cervical Cancer Screening 84283 STD Preventive Clinical Services 85031 T.B. Control 86104 Test Link & Care Network 87474 Travel Clinic 88577 Tuberculosis: Comprehensive Clinical TB Course 89009 WIC Breastfeeding 90301 WIC Cost Pool 91443 WIC Dietetic Internship 92643 WIC Direct Charge 93007 WIC Nutritional Education 94306 Youth Development Coordination 95


Public Health Division

Public Health Program (DPH 001)

Schedule of Revenues and Expenditures -- Budget and Actual


Variance

Favorable

Budget Actual (Unfavorable)

REVENUES

State sources

Grant in aid 4,784,256$ 5,052,639$ 268,383$

Local sources

County participating 2,368 283,036 280,668

Medicaid receipts 706,349 405,208 (301,141)

Medicaid DSPS receipts 39,385 43,204 3,819

Medicare receipts 51,000 25,909 (25,091)

Intra/inter agency transactions - 8,506 8,506

Other local funds 2,500 4,606 2,106

EPSDT fees 210,000 222,542 12,542

Family planning fees 46,000 63,911 17,911

Environmental fees 1,731,525 1,745,411 13,886

Outpatient fees 933,938 875,995 (57,943)

Vital records fees 816,000 935,978 119,978

Donations 2,300 1,290 (1,010)

Contracts 149,682 204,037 54,355

Total local sources 4,691,047 4,819,633 128,586

Interest income - 9,174 9,174

TOTAL REVENUES 9,475,303 9,881,446 406,143

OTHER FINANCING SOURCES

Use of reserve 1,351,945 - (1,351,945)

EXPENDITURES

Personal services 6,145,203 5,576,550 568,653

Operating expenses 1,901,170 1,363,031 538,139

Indirect costs 1,016,634 911,456 105,178

Capital outlay 210,680 249,076 (38,396)

TOTAL EXPENDITURES 9,273,687 8,100,113 1,173,574

Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures 1,553,561$ 1,781,333$ 227,772$

40



Babies Born Healthy (DPH 415)



Variance

Favorable


REVENUES

State sources

Grant in aid 25,000$ 25,000$ -$

Local sources

Other local funds 125,000 125,000 -

TOTAL REVENUES 150,000 150,000 -


Use of reserve 6,244 - (6,244)

EXPENDITURES

Personal services 93,829 84,537 9,292

Operating expenses 51,071 43,345 7,726

Indirect costs 11,344 11,344 -

TOTAL EXPENDITURES 156,244 139,226 17,018

Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures -$ 10,774$ 10,774$

41

Variance

Favorable


REVENUES

State sources

Grant in aid 215,551$ 215,551$ -$



EXPENDITURES

Personal services 29,643 32,378 (2,735)

Operating expenses 168,002 170,872 (2,870)


Capital outlay 670 668 2

TOTAL EXPENDITURES 216,551 222,154 (5,603)

Excess (deficiency) of revenues over (under)expenditures -$ (6,603)$ (5,603)$


Breast Test & More (DPH 056)




42



Breastfeeding Peer Counseling (DPH 329)



Variance

Favorable


REVENUES

State sources

Grant in aid 162,317$ 156,520$ (5,797)$



EXPENDITURES




TOTAL EXPENDITURES 166,733 166,926 (193)

Excess (deficiency) of revenues over (under)

expenditures -$ (10,406)$ (10,406)$

43



CAPUS (DPH 267)



Variance

Favorable


REVENUES

State sources

Grant in aid 27,902$ 27,902$ -$


Use of reserve 520 - (520)

EXPENDITURES

Personal services 24,136 23,681 455

Operating expenses - 866 (866)

Indirect costs 4,286 4,221 65


Excess (deficiency) of revenues over (under)expenditures -$ (866)$ (866)$

44



Children 1st -2 (DPH 024)



Variance

Favorable


REVENUES

State sources

Grant in aid 317,367$ 317,367$ -$

Local sources


Other local funds 5,000 5,292 292

Total local sources 44,667 50,432 5,765

TOTAL REVENUES 362,034 367,799 5,765


Use of reserve 24,283 - (24,283)

EXPENDITURES



Indirect costs 66,433 63,400 3,033

Capital outlay - 5,283 (5,283)


Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures (160,132)$ (159,298)$ 834$

45



Children Medical Services - (DPH 409)



Variance

Favorable


REVENUES

State sources

Grant in aid 544,843$ 544,843$ -$

Local sources

Medicaid rehab services 5,000 8,274 3,274

Donations 4,500 9,500 5,000


TOTAL REVENUES 554,343 562,617 8,274


Use of reserve 14,319 - (14,319)

Prior year program income 5,000 2,438 (2,562)

TOTAL OTHER FINANCING SOURCES 19,319 2,438 (16,881)

EXPENDITURES



Indirect costs 69,508 68,166 1,342

Capital outlay 2,200 2,553 (353)


Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures 1$ (2,535)$ (2,536)$

46





Variance

Favorable


REVENUES

State sources

Grant in aid 105,796$ 105,798$ 2$

TOTAL REVENUES 105,796 105,798 2



EXPENDITURES

Personal services 48,219 48,280 (61)

Operating expenses 25,248 25,213 35

Indirect costs 13,549 10,289 3,260

Capital outlay 23,311 22,950 361


Excess (deficiency) of revenues over (under)expenditures (3,421)$ (934)$ 2,487$

Cities Readiness Initiative - (DPH 273)

47





Variance

Favorable


REVENUES

Local sources

Donations 12,000$ 12,140$ 140$

TOTAL REVENUES 12,000 12,140 140


Use of reserve 15,000 - (15,000)

EXPENDITURES



Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures -$ (12,721)$ (12,721)$

CMS Foundation - (DPH 509)

48



Comprehensive STD Program (DPH 367)



Variance

Favorable


REVENUES

State sources

Grant in aid 3,800$ 3,627$ (173)$

TOTAL REVENUES 3,800 3,627 (173)

EXPENDITURES

Operating expenses 2,304 2,310 (6)

Capital outlay 1,496 1,496 -



49



District Operations (DPH 195)



Variance

Favorable


REVENUES

Local sources

County non-participating 995,524$ 695,524$ (300,000)$

Administrative claiming 552,761 483,024 (69,737)

Intra/inter agency transactions 3,617,013 3,442,955 (174,058)

Other local funds 81,247 111,849 30,602

Donations 10,560 - (10,560)

Contracts 64,652 63,384 (1,268)

Total local sources 5,321,757 4,796,736 (525,021)

TOTAL REVENUES 5,321,757 4,796,736 (525,021)


Use of reserve 95,388 - (95,388)

EXPENDITURES


Operating expenses 1,635,936 1,042,095 593,841

Indirect costs 6,489 6,559 (70)

Intra/inter agency transactions 970,830 1,020,450 (49,620)

Capital outlay 162,210 94,646 67,564

TOTAL EXPENDITURES 5,456,852 4,818,171 638,681

OTHER FINANCING USES

Use of reserve 673,705 100 673,605

Excess (deficiency) of revenues over (under)expenditures (713,412)$ (21,535)$ 691,877$

50



Early Intervention (DPH 112)



Variance

Favorable


REVENUES

State sources

Grant in aid 439,167$ 439,167$ -$

Local sources

Donations 5,500 5,500 -



Use of reserve 12,677 - (12,677)

EXPENDITURES



Indirect costs 53,553 52,319 1,234

Capital outlay 11,012 13,707 (2,695)


Excess (deficiency) of revenues and other

financing sources over (under) expendituresand other financing uses -$ (4,144)$ (4,144)$

51



Employee Worksite Wellness Program (DPH 208)



Variance

Favorable


REVENUES

State sources

Grant in aid 10,000$ 1,417$ (8,583)$

TOTAL REVENUES 10,000 1,417 (8,583)

EXPENDITURES


Indirect costs 1,228 174 1,054


Excess (deficiency) of revenues over (under)expenditures -$ -$ -$

52



EPI Capacity (DPH 245)



Variance

Favorable


REVENUES

State sources

Grant in aid 57,051$ 57,051$ -$




EXPENDITURES




TOTAL EXPENDITURES 58,811 58,806 5

Excess (deficiency) of revenues over (under)expenditures (1)$ (1,755)$ (1,754)$

53

Variance

Favorable


REVENUES

State sources

Grant in aid 15,000$ 15,000$ -$




EXPENDITURES





Excess (deficiency) of revenues over (under)expenditures (1)$ (133)$ (132)$




EPI Capacity/Additional (DPH 280)


54



Family Planning (DPH 401)



Variance

Favorable


REVENUES

State sources

Grant in aid 377,116$ 377,116$ -$




EXPENDITURES




Capital outlay 11,120 13,270 (2,150)



financing sources over (under) expendituresand other financing uses (2)$ (7,955)$ (7,953)$

55



Family Planning District Cadre Realignment - (DPH 291 & 559)



Variance

Favorable


REVENUES

State sources

Grant in aid 69,233$ 69,233$ -$

Local sources

Medicaid receipts 20,000 27,840 7,840

Family planning fees 125,000 133,582 8,582

Outpatient fees 8,000 11,891 3,891

Donations - 203 203


TOTAL REVENUES 222,233 242,749 20,516



EXPENDITURES


Operating expenses - 1,058 (1,058)

Indirect costs 31,223 29,896 1,327



56



Georgia Addressing Asthma from a State Perspective (GAASP) (DPH 330)



Variance

Favorable


REVENUES

State sources

Grant in aid 10,000$ 6,648$ (3,352)$

TOTAL REVENUES 10,000 6,648 (3,352)

EXPENDITURES





Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures -$ -$ -$

57





Variance

Favorable


REVENUES

State sources

Grant in aid 5,824$ 5,824$ -$


EXPENDITURES

Operating expenses 5,824 5,824 -

TOTAL EXPENDITURES 5,824 5,824 -


GA's Nutrition & Physical Activity Initiative Supplemental - (DCH 549)

58



Georgia Personal Responsibility ED Program (DPH 166)



Variance

Favorable


REVENUES

State sources

Grant in aid 40,181$ 26,848$ (13,333)$

TOTAL REVENUES 40,181 26,848 (13,333)



EXPENDITURES

Personal services 3,653 3,653 -




Excess (deficiency) of revenues over (under)expenditures 321$ (4,711)$ (5,032)$

59





Variance

Favorable


REVENUES

State sources

Grant in aid 100,000$ 100,000$ -$

Local sources

Other local funds 35,925 20,425 (15,500)

TOTAL REVENUES 135,925 120,425 (15,500)



EXPENDITURES



Indirect costs 41,382 33,339 8,043




financing sources over (under) expendituresand other financing uses (208,166)$ (154,562)$ 53,604$

Health Promotion Initiative (DPH 466)

60



HIV Services (DPH 281)



Variance

Favorable


REVENUES

Local sources

Medicaid receipts 4,500$ 3,804$ (696)$


Medicare receipts 11,000 14,537 3,537


TOTAL REVENUES 30,500 38,407 7,907



EXPENDITURES





Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures (133,240)$ (128,593)$ 4,647$

61



HIV/AIDS Substance Abuse (DPH 044)



Variance

Favorable


REVENUES

State sources

Grant in aid 83,128$ 83,128$ -$




EXPENDITURES






62



HOPWA (DPH 102)



Variance

Favorable


REVENUES

Local sources

Contracts 200,906$ 152,514$ (48,392)$

TOTAL REVENUES 200,906 152,514 (48,392)



EXPENDITURES






63



Hospital Community Emergency Planning Preparedness and

Response Program (HCEPPR) - Coordination (DPH 566)



Variance

Favorable


REVENUES

State sources

Grant in aid 107,414$ 107,414$ -$




EXPENDITURES




Capital outlay 6,871 6,885 (14)


Excess (deficiency) of revenues over (under)

expenditures (1)$ (1,775)$ (1,774)$

64



Immunizations (DPH 066)



Variance

Favorable


REVENUES

State sources

Grant in aid 250,091$ 250,091$ -$

Local sources

Medicaid receipts 73,500 106,517 33,017

Medicaid DSPS receipts - 13,066 13,066

Medicare receipts 3,000 3,741 741

Outpatient fees 303,680 351,349 47,669


TOTAL REVENUES 630,271 724,764 94,493


Use of reserve 11,130 - (11,130)

EXPENDITURES



Indirect costs 82,924 71,296 11,628

Intra/inter agency transactions 13,270 12,441 829

Capital outlay 2,800 1,430 1,370


Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures (53,470)$ 77,727$ 131,197$

65



Infants and Toddlers with Disabilities (DPH 543)



Variance

Favorable


REVENUES

State sources

Grant in aid 335,356$ 335,356$ -$

Local sources


Outpatient fees - 134 134


TOTAL REVENUES 343,356 347,301 3,945


Use of reserve 20,806 - (20,806)

EXPENDITURES



Indirect costs 44,349 42,470 1,879



Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures (1,616)$ (3,350)$ (1,734)$

66



Komen Breast Cancer (DPH 162)



Variance

Favorable


REVENUES

Local sources

Contracts 118,753$ 138,750$ 19,997$

TOTAL REVENUES 118,753 138,750 19,997



EXPENDITURES



Indirect costs 8,269 11,753 (3,484)


Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures (1)$ 35,897$ 35,898$

67



Marietta City Schools Nurse Contract (DPH 169)



Variance

Favorable


REVENUES

Local sources

Contracts 478,036$ 480,873$ 2,837$

TOTAL REVENUES 478,036 480,873 2,837



EXPENDITURES






68



MRC - NACCHO (DPH 323)



Variance

Favorable



Prior year program income 3,500 - (3,500)

EXPENDITURES




69



Oral Health (DPH 076)



Variance

Favorable


REVENUES

State sources

Grant in aid 2,125$ 2,125$ -$


EXPENDITURES


Indirect costs 261 269 (8)



70



Outpatient Universal Newborn Hearing Screening &



Variance

Favorable


REVENUES

State sources

Grant in aid 21,612$ 21,612$ -$

Local sources

Intra/inter agency transactions 5,492 5,403 (89)

TOTAL REVENUES 27,104 27,015 (89)



EXPENDITURES





Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures 67$ 956$ 889$

Intervention Audiology Support (UNHSI) (DPH 460)

71





Variance

Favorable


REVENUES

State sources

Grant in aid 45,854$ 45,854$ -$

Local sources

Intra/inter agency transactions 12,173 11,818 (355)

TOTAL REVENUES 58,027 57,672 (355)



EXPENDITURES





Excess (deficiency) of revenues over (under)expenditures 267$ 1,107$ 840$

Outpatient UNHSI /Audiology Support (Salaries) (DPH 461)

72



Perinatal Case Management (DPH 072)



Variance

Favorable


REVENUES

Local sources

Medicaid DSPS receipts 54,000$ 36,446$ (17,554)$

Medicaid PCM 120,162 146,163 26,001

Intra/inter agency transactions 39,006 42,741 3,735

Outpatient fees - 141 141

Donations - 500 500


TOTAL REVENUES 213,168 225,991 12,823



EXPENDITURES



Indirect costs 31,714 28,314 3,400

Capital outlay 1,800 - 1,800


Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures (42,665)$ (7,300)$ 35,365$

73



PHEP - EBOLA Preparedness (DPH 568)



Variance

Favorable


REVENUES

State sources

Grant in aid 96,655$ 85,635$ (11,020)$

TOTAL REVENUES 96,655 85,635 (11,020)



EXPENDITURES



Indirect costs 11,870 10,484 1,386


Excess (deficiency) of revenues over (under)expenditures (1)$ 1$ 2$

74



Pilot Assistance Prescription Program (DPH 174)



Variance

Favorable


REVENUES

Local sources

Intra/inter agency transactions 50,000$ -$ (50,000)$

Other local funds - 50,000 50,000



Use of reserve 50,000 - (50,000)

EXPENDITURES





75



Public Health Emergency Preparedness Program (DPH 270)



Variance

Favorable


REVENUES

State sources

Grant in aid 483,880$ 483,880$ -$



Use of reserve 13,258 - (13,258)

EXPENDITURES




Capital outlay 58,238 58,608 (370)



76



Reduction of Tobacco Use (DPH 417)



Variance

Favorable


REVENUES

State sources

Grant in aid 6,925$ 6,925$ -$


EXPENDITURES




77



Routine Opt-out HIV Test (DPH 125)



Variance

Favorable


REVENUES

State sources

Grant in aid 57,982$ 59,263$ 1,281$

TOTAL REVENUES 57,982 59,263 1,281



EXPENDITURES


Operating expenses 1,064 49 1,015

Indirect costs 10,604 11,090 (486)


Excess (deficiency) of revenues over (under)expenditures (27,076)$ (38,576)$ (11,500)$

78



Ryan White Part A (DPH 225)



Variance

Favorable


REVENUES

Local sources

Contracts 755,971$ 793,047$ 37,076$

TOTAL REVENUES 755,971 793,047 37,076



EXPENDITURES




Capital outlay 30,000 30,551 (551)


Excess (deficiency) of revenues over (under)expenditures 1,831$ (36,597)$ (38,428)$

79



Ryan White Part B (DPH 094)



Variance

Favorable


REVENUES

State sources

Grant in aid 332,268$ 321,469$ (10,799)$

TOTAL REVENUES 332,268 321,469 (10,799)



EXPENDITURES



Indirect costs 27,107 10,500 16,607



80



Ryan White Part C (DPH 362)



Variance

Favorable


REVENUES

Federal Sources

Other federal funds 276,188$ 230,540$ (45,648)$

TOTAL REVENUES 276,188 230,540 (45,648)



EXPENDITURES



Indirect costs 21,627 19,998 1,629



81



Safe Kids (DPH 103)



Variance

Favorable


REVENUES

Local sources

Other local funds 92,980$ 104,712$ 11,732$

Donations 5,623 7,796 2,173

TOTAL REVENUES 98,603 112,508 13,905


Use of reserve 25,154 - (25,154)

EXPENDITURES




Capital outlay 2,820 2,820 -



82



State Breast & Cervical Cancer (DPH 464)



Variance

Favorable


REVENUES

State sources

Grant in aid 129,200$ 129,200$ -$




EXPENDITURES






83





Variance

Favorable


REVENUES

State sources

Grant in aid 96,600$ 96,600$ -$


EXPENDITURES





State Cervical Cancer Screening (DPH 405)

84



STD Preventive Clinical Services (DPH 283)



Variance

Favorable


REVENUES

State sources

Grant in aid 35,000$ 29,283$ (5,717)$

TOTAL REVENUES 35,000 29,283 (5,717)



EXPENDITURES


Operating expenses 1,026 - 1,026




85



T.B. Control (DPH 031)



Variance

Favorable


REVENUES

State sources

Grant in aid 280,387$ 280,387$ -$

Local sources

Medicaid DSPS receipts - 584 584

Medicare receipts - 162 162

Intra/inter agency transactions 49,635 49,635 -



TOTAL REVENUES 395,022 398,375 3,353



EXPENDITURES



Indirect costs 62,140 64,448 (2,308)



86



Test Link & Care Network (HIV) (DPH 104)



Variance

Favorable


REVENUES

State sources

Grant in aid 86,000$ 51,046$ (34,954)$

TOTAL REVENUES 86,000 51,046 (34,954)



EXPENDITURES





Excess (deficiency) of revenues over (under)expenditures -$ 2$ 2$

87



Travel Clinic (DPH 474)



Variance

Favorable


REVENUES

Local sources

Medicaid DSPS receipts -$ 174$ 174$

Medicare receipts 1,000 4,046 3,046

Intra/inter agency transactions - 829 829

Outpatient fees 267,951 251,759 (16,192)

TOTAL REVENUES 268,951 256,808 (12,143)



EXPENDITURES



Indirect costs 29,345 24,320 5,025


Excess (deficiency) of revenues and otherfinancing sources over (under) expenditures 31,336$ 57,790$ 26,454$

88



Tuberculosis: Comprehensive Clinical TB Course (DPH 577)



Variance

Favorable


REVENUES

State sources

Grant in aid 1,052$ 1,052$ -$


EXPENDITURES




89



WIC Breastfeeding (DPH 009)



Variance

Favorable


REVENUES

State sources

Grant in aid 25,943$ 22,807$ (3,136)$

TOTAL REVENUES 25,943 22,807 (3,136)

EXPENDITURES


Indirect costs 3,132 - 3,132



Excess (deficiency) of revenues over (under)expenditures (798)$ 1$ 799$

90



WIC Cost Pool (DPH 301)



Variance

Favorable


REVENUES

State sources

Grant in aid 2,993,159$ 2,398,669$ (594,490)$

Local sources

Other local funds 61,222 - (61,222)

TOTAL REVENUES 3,054,381 2,398,669 (655,712)


Use of reserve 30,853 - (30,853)

EXPENDITURES




TOTAL EXPENDITURES 3,023,835 2,407,438 616,397


91



WIC Dietetic Internship (DPH 443)



Variance

Favorable


REVENUES

State sources

Grant in aid 17,290$ 12,714$ (4,576)$

TOTAL REVENUES 17,290 12,714 (4,576)

EXPENDITURES


Operating expenses 518 526 (8)




92



WIC Direct Charge (DPH 643)



Variance

Favorable


REVENUES

State sources

Grant in aid 604,386$ 916,493$ 312,107$

TOTAL REVENUES 604,386 916,493 312,107

EXPENDITURES


Indirect costs 64,180 418,746 (354,566)

Capital outlay 57,434 27,069 30,365


Excess (deficiency) of revenues over (under)expenditures (19,203)$ -$ 19,203$

93



WIC Nutritional Education (DPH 007)



Variance

Favorable


REVENUES

State sources

Grant in aid 98,786$ 121,532$ 22,746$

TOTAL REVENUES 98,786 121,532 22,746

EXPENDITURES




Excess (deficiency) of revenues over (under)expenditures (41,400)$ -$ 41,400$

94



Youth Development Coordination (DPH 306)



Variance

Favorable


REVENUES

State sources

Grant in aid 96,000$ 95,830$ (170)$

TOTAL REVENUES 96,000 95,830 (170)



EXPENDITURES






Excess (deficiency) of revenues over (under)expenditures (1,138)$ (2,022)$ (884)$

95

Cobb County Board of HealthSchedule of Auditor's Proposed Financial Settlement


96

Adjustment made Balanceby DPH Subsequent to

Balance at Grant-in-Aid Check Year EndJune 30, 2016 (Note 1) Adjustment

Due from (to) Georgia Departmentof Public Health (DPH):

Programs FY14GIA and completed contracts:CMS CLINICS (10,737)$ -$ (10,737)$WIC COST POOL 47,550 - 47,550WIC DIRECT CHARGE (30,887) - (30,887)

5,926 - 5,926

Programs FY16GIA and completed contracts:PUBLIC HEALTH 1,366,496 (1,366,496) -HIV/AIDS SUBSTANCE ABUSE 34,476 (34,476) -EPI CAPACITY 24,195 (24,195) -ORAL HEALTH 2,095 (2,095) -FAMILY PLANNING 178,207 (178,207) -TEST LINK & CARE NETWORK 30,928 (30,928) -ROUTINE OPT-OUT HIV TESTING 28,490 (28,490) -BREASTEST & MORE 133,111 (133,111) -GA PREP 12,158 (12,158) -EMPLOYEE WORKSITE WELLNESS 803 (803) -CMS CLINICS 216,307 (216,307) -PH EMERGENCY PREPARDNESS (PHEP) 180,182 (180,182) -CRI 43,309 (43,309) -EPI CAPACITY/ADDITIONAL 8,933 (7,054) 1,879STD PREVENTIVE CLINICAL SERVICES 9,842 (9,842) -FAMILY PLANNING DIST CADRE RE-ALI 1,847 (1,847) -RYAN WHITE B 127,549 (127,549) -WIC DIRECT CHARGE 39,043 (39,043) -WIC NUTRITION ED 29,783 (29,783) -WIC BREASTFEEDING 2,261 (2,261) -WIC COST POOL 417,977 (387,125) 30,852YOUTH DEVELOPMENT 44,951 (44,951) -WIC PEER COUNSELING 71,050 (71,050) -GA ADDRESSING ASTHMA (GAASP) 5,998 (5,998) -CHILDREN 1ST 10,691 (10,691) -IMMUNIZATION 64,268 (64,268) -COMPREHENSIVE STD PROGRAM 2,627 (2,627) -STATE CERVICAL CANCER SCREENING PROGRAM 53,492 (53,492) -REDUCTION OF TOBACCO USE 6,925 (6,925) -E. I. SERVICES 187,098 (187,098) -OUTPATIENT UNHSI/AUDIOLOGY SUPPORT 11,191 (11,191) -OUTPATIENT UNHSI/AUDIOLOGY 12,950 (12,950) -STATE BREAST & CERVICAL CANCER 45,335 (45,335) -HEALTH PROMOTION INITIATIVE 12,803 (12,803) -PH EMERGENCY PREPARDNESS PROGRAM (PHEP) 4,240 (4,240) -INFANTS & TODDLERS W/ DISABILITIES 132,939 (132,939) -HEALTHY GEORGIA INITIATIVES 5,824 (5,824) -HOSPITAL PREPAREDNESS PROGRAM 57,769 (57,769) -PHEP SUPPLEMENTAL READINESS 38,060 (38,060) -

3,656,203 (3,623,472) 32,731

Total due from (to) DPH 3,662,129$ (3,623,472)$ 38,657$

Cobb County Board of HealthNotes to Schedule of Auditor's Proposed Financial Settlement


97

Note 1: Adjustments were made for Grant-in-Aid payments received from DPH from July 1 through July 30, 2016.

Note 2: Due from (to) DPH is presented on the balance sheet as follows:

Due from Georgia DPH 3,703,753$

Due to Georgia DPH (41,624)

Total due from (to) DHR/DCH 3,662,129$

Cobb County Board of HealthPublic Health

Schedule of State Contractual AssistanceFor the Fiscal Year Ended June 30, 2016

98

MUNIS StateContract Program ProgramNumber Number Number Program Name Revenues Expenditures Due From

11110032-88 025 001 PUBLIC HEALTH 5,052,639$ 5,052,639$ 1,366,496$ 11110032-88 044 044 HIV/AIDS Substance Abuse 83,128 83,128 34,476 11110032-88 073 245 EPI CAPACITY 57,051 57,051 24,195 11110032-88 076 076 ORAL HEALTH 2,125 2,125 2,095 11110032-88 102 401 FAMILY PLANNING 377,116 377,116 178,207 11110032-88 104 104 TEST LINK & CARE NETWORK 51,046 51,046 30,928 11110032-88 116 415 BABIES BORN HEALTHY 25,000 25,000 -11110032-88 125 125 ROUTINE OPT-OUT HIV TESTING 59,263 59,263 28,490 11110032-88 156 056 BREASTEST & MORE 215,551 215,551 133,111 11110032-88 166 166 GA PREP 26,848 26,848 12,158 11110032-88 208 208 Employee Worksite Wellness 1,417 1,417 80311110032-88 210 409 CMS CLINICS 544,843 544,843 216,307 11110032-88 231 031 TB CASE MANAGEMENT 280,387 280,387 -11110032-88 267 267 CAPUS 27,902 27,902 -11110032-88 270 270 PH EMERGENCY PREPARDNESS (PHEP) 421,264 421,264 180,182 11110032-88 271 273 CRI 82,848 82,848 43,309 11110032-88 280 280 EPI CAPACITY/ADDITIONAL 15,000 15,000 8,933 11110032-88 283 283 STD PREVENTIVE CLINICAL SERVICES 29,283 29,283 9,842 11110032-88 291 291 FAMILY PLANNING DIST CADRE RE-ALI 69,233 69,233 1,847 11110032-88 294 094 RYAN WHITE B 321,469 321,469 127,549 11110032-88 306 643 WIC DIRECT CHARGE 916,493 916,493 39,043 11110032-88 307 007 WIC NUTRITION ED 121,532 121,532 29,783 11110032-88 309 009 WIC BREASTFEEDING 22,807 22,807 2,261 11110032-88 310 301 WIC COST POOL 2,398,669 2,398,669 417,977 11110032-88 316 306 YOUTH DEVELOPMENT 95,830 95,830 44,951 11110032-88 329 329 WIC PEER COUNSELING 156,520 156,520 71,050 11110032-88 330 330 GA ADDRESSING ASTHMA (GAASP) 6,648 6,648 5,998 11110032-88 334 024 CHILDREN 1ST 317,367 317,367 10,691 11110032-88 366 066 IMMUNIZATION 250,091 250,091 64,268 11110032-88 367 367 COMPREHENSIVE STD PROGRAM 3,627 3,627 2,627 11110032-88 405 405 STATE CERVICAL CANCER SCREENING PROGRAM 96,600 96,600 53,492 11110032-88 417 417 REDUCTION OF TOBACCO USE 6,925 6,925 6,925 11110032-88 418 112 E. I. SERVICES 439,167 439,167 187,098 11110032-88 443 443 WIC DIETETIC INTERNSHIP SUPPORT 12,714 12,714 -11110032-88 460 460 OUTPATIENT UNHSI/AUDIOLOGY SUPPORT 21,612 21,612 11,191 11110032-88 461 461 OUTPATIENT UNHSI/AUDIOLOGY 45,854 45,854 12,950 11110032-88 464 464 STATE BREAST & CERVICAL CANCER 129,200 129,200 45,335 11110032-88 466 466 HEALTH PROMOTION INITIATIVE 100,000 100,000 12,803 11110032-88 498 498 PH EMERGENCY PREPARDNESS PROGRAM (PHEP) 4,240 4,240 4,240 11110032-88 543 543 INFANTS & TODDLERS W/ DISABILITIES 335,359 335,359 132,939 11110032-88 549 549 HEALTHY GEORGIA INITIATIVES 5,824 5,824 5,824 11110032-88 566 566 HOSPITAL PREPAREDNESS PROGRAM 107,414 107,414 57,769 11110032-88 568 568 PHEP SUPPLEMENTAL READINESS 85,635 85,635 38,060 11110032-88 577 577 TURBERCULOSIS COMPREHENSIVE CLINICAL TB COURSE 1,052 1,052 -

Total FY16 DPH Balance 13,424,590$ 13,424,590$ 3,656,203$

Cobb County Board of HealthPublic Health

Combined Statement of Changes in Fund BalanceFor the Fiscal Year Ended June 30, 2016

99

Operating Prior Year Committed Assigned Unassigned

Fund Nonspendable Program Income Funds Funds Funds Total

Fund balance at

beginning of year -$ 258,733$ 2,438$ 833,514$ 123,009$ 6,399,605$ 7,617,299$

Additions:

Revenues 23,277,734 - - - - - 23,277,734

Transfers-prior year

program income 2,438 - - - - - 2,438

Transfers-restricted

funds - - - - - - -

Transfers-unreserved

funds - - - - - 956,579 956,579


obligations 123,009 - - - 331,482 - 454,491

Transfers-committed

funds 545,816 - - 500,000 - - 1,045,816

Transfer - inventory 258,733 177,439 - - - - 436,172

Deductions:

Expenditures (22,242,230) - - - - - (22,242,230)


program income - - (2,438) - - - (2,438)

Transfers-restricted

funds - - - - - - -

Transfers-unreserved -

funds (956,579) - - - - - (956,579)


obligations (331,482) - - - (123,009) - (454,491)

Transfers-committed

funds (500,000) - - (545,816) - - (1,045,816)

Transfers-inventory (177,439) (258,733) - - - - (436,172)

Fund balance at

end of year -$ 177,439$ -$ 787,698$ 331,482$ 7,356,184$ 8,652,803$

Restricted Funds


STATISTICAL SECTION

Cobb County Board of Health Statistical Section

June 30, 2016

This part of t h e Cobb County Board of Health’s Comprehensive Annual Financial Reportpresents detailed information as a context for understanding the financial statements, notedisclosures, required supplementary information as well as the overall financial position of the Cobb County Board of Health.

Financial Trends

These schedules contain trend information to help the user understand how the Cobb County Board of Health’s financial performance has changed over time. Pages 100-104

Revenue Capacity

These schedules contain information to help the user assess the Cobb County Board of Health’s major revenue sources. Pages 105

Demographic and Economic Information

These schedules present demographic and economic indicators to help the userunderstand the environment within which Cobb County Board of Health’s financialactivities take place. Pages 106-107

Operating Information

These schedules contain staffing, key operating and facility comparisons to help theuser understand how the information in the Cobb County Board of Health’s financialreport relates to the services the Cobb County Board of Health provides and theactivities it performs. Pages 108-110

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105

Per Capita CountyPersonal Personal Unemployment

Population Income Income RateYear (1) (1) (1) (2)

2007 670,440 32,249,690,000 48,102 3.5%

2008 679,820 31,744,830,000 46,696 6.2%

2009 684,780 29,643,900,000 43,290 9.6%

2010 689,750 30,144,950,000 43,704 9.5%

2011 697,550 30,776,120,000 44,120 8.4%

2012 707,170 31,338,650,000 44,316 7.3%

2013 716,950 32,029,550,000 44,675 7.1%

2014 726,850 32,765,870,000 45,079 6.0%

2015 733,860 33,827,430,000 46,095 4.9%

2016 N/A N/A N/A N/A

City Population

Acworth 21,867Austell 6,985Kennesaw 32,400Marietta 60,014Powder Springs 14,590Smyrna 54,958

Total 190,814

Source:(1) Woods & Poole Economics 2015 Data Pamphlet(2) Office of Economic Development and Cobb Chamber of Commerce

Cobb County Board of HealthDemographic and Economic Statistics - Cobb County

Unaudited

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Fu

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/Pro

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m

110

Documents

COBBCOUNTYBOARD OF HEALTH Marietta, GA - Cobb ......Chris Ragsdale Superintendent, Cobb County School System Mayor Steve Tumlin City of Marietta ADMINISTRATION John D Kennedy, M.D.,