County: Saratoga MuniCode: 410100000000

Indicator
1 Assigned and Unassigned Fund Balance

County of Saratoga
Year
2012

Fiscal Year: 2012 Stress Level: Moderate Fiscal Stress

Points
10,780,709 4,469,031 231,143,136 298,398,326 4.7% 1.5%

Description
General Fund Only 3 Points 3.33% Last Fiscal Year 2 Points > 3.33% But 6.67% Last Fiscal Year 1 Point > 6.67% But 10% Last Fiscal Year Combined Funds Minus General Fund 1 Point = Combined Funds Calculation < General Fund Calculation General Fund Only 3 Points 10% Last Fiscal Year 2 Points > 10% But 15% Last Fiscal Year 1 Point > 15% But 20% Last Fiscal Year Combined Funds Minus General Fund 1 Point = Combined Funds Calculation < General Fund Calculation Combined Funds 3 Points = Deficits in 3/3 Last Fiscal Years or a Deficit in the Last Fiscal Year -10% 2 Points = Deficits in 2/3 Last Fiscal Years 1 Point = Deficit in 1/3 Last Fiscal Years

Data
Assigned Unassigned FB (Codes 915 & 917 General Fund) Assigned Unassigned FB (Codes 915 & 917 Combined Funds) Gross Expenditures (General Fund) Gross Expenditures (Combined Funds) Assigned Unassigned FB / Gross Exp (General Fund) Assigned Unassigned FB / Gross Exp (Combined Funds)

Weight

Score

2 pts 1 pt

2 Total Fund Balance

2012

Account code: 8029 (General Fund) Account code: 8029 (Combined Funds) Gross Expenditures (General Fund) Gross Expenditures (Combined Funds) 8029 / Gross Exp (General Fund) 8029 / Gross Exp (Combined Funds)

12,735,156 6,563,893 231,143,136 298,398,326 5.5% 2.2%

50%

43.8%

3 pts 1 pt

3 Operating Deficit

2010

2011

2012

4 Cash Ratio

Combined Funds 3 Points 50% Last Fiscal Year 2 Points > 50% But 75% Last Fiscal Year 1 Point > 75% But 100% Last Fiscal Year Combined Funds 3 Points 50% Last Fiscal Year 2 Points > 50% But 100% Last Fiscal Year 1 Point > 100% But 150% Last Fiscal Year All Funds 3 Points > 15% Last Fiscal Year 2 Points > 5% But 15% Last Fiscal Year 1 Point > 0% But 5% Last Fiscal Year All Funds 3 Points = Issuance In Each of Last Three Fiscal Years or Issued a Budget Note In Last Fiscal Year 2 Points = Issuance In Each of Last Two Fiscal Years 1 Point = Issuance In Last Fiscal Year

2012

Gross Revenues (Combined Funds) Gross Expenditures (Combined Funds) Deficit (Combined Funds) Gross Revenues (Combined Funds) Gross Expenditures (Combined Funds) Deficit (Combined Funds) Gross Revenues (Combined Funds) Gross Expenditures (Combined Funds) Deficit (Combined Funds) Deficit / Gross Expenditures (Combined Funds) Cash and Investment Account Codes 200-223,450,451 Net Current Liability Account Codes 600-626 & 631-668 Less Codes 280,290,295 Cash Investment / Current Liability Account codes: 200, 201, 450, 451 Average Monthly Gross Expenditures (Total Gross/12) Cash / Avg Monthly Exp

268,096,786 283,300,086 (15,203,300) 281,440,601 286,024,059 (4,583,458) 295,298,180 298,398,326 (3,100,146) -1.0% 20,433,374 25,805,858 79.2% 20,413,504 24,866,527 82.1%

1 pts 3 10% 10.0%

1 pts

1 pts 0 pts

1 1 pt 20% 2 pts 2 10.0%

5 Cash % of Monthly Expenditures 6 Short Term Debt Issuance

2012

2012

Debt Issued Total Revenues Debt / Total Revenues (General Fund)

222,004,412 0.0%

0 pts

7 Short Term Debt Issuance Trend

2010 2011 2012

Debt Issued Debt Issued Debt Issued Budget Note Issued

No

0 0 0 0

pts pts pts pts

10% 0

0.0%

County of Saratoga

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County: Saratoga MuniCode: 410100000000

8 Personal Services and Employee Benefits All Funds 3 Points = Last Three Fiscal Year Average 75% 2 Points = Last Three Fiscal Year Average 70% But < 75% 1 Point = Last Three Fiscal Year Average 65% But < 70% 2010

County of Saratoga
Personal Services and Employee Benefits Total Revenues - Debt Service Advance Refund Bonds Pers Svc & Benefits / Net Revenues Personal Services and Employee Benefits Total Revenues - Debt Service Advance Refund Bonds Pers Svc & Benefits / Net Revenues Personal Services and Employee Benefits Total Revenues - Debt Service Advance Refund Bonds Pers Svc & Benefits / Net Revenues Average Pers Svc & Benefits / Net Revenues Debt Services Total Revenues - Debt Service Advance Refund Bonds Debt Services / Net Revenues Debt Services Total Revenues - Debt Service Advance Refund Bonds Debt Services / Net Revenues Debt Services Total Revenues - Debt Service Advance Refund Bonds Debt Services / Net Revenues Average Debt Services / Net Revenues 110,573,817 251,644,167 43.9% 105,550,145 271,725,175 38.8% 109,421,873 272,268,455 40.2% 41.0% 4,894,303 251,644,167 1.9% 7,327,909 271,725,175 2.7% 7,206,075 272,268,455 2.6% 2.4% TOTAL

Fiscal Year: 2012 Stress Level: Moderate Fiscal Stress

2011

2012

0 pts

9 Debt Service % Revenue

All Funds 3 Points = Last Three Fiscal Year Average 20% 2 Points = Last Three Fiscal Year Average 15% But < 20% 1 Point = Last Three Fiscal Year Average 10% But < 15%

2010

10%

0.0%

2011

2012

0 pts 13

63.8%

Gross Revenues = Revenues and Other Sources Total Revenues = Revenues Gross Expenditures = Expenditures and Other Uses Total Expenditures = Expenditures

Counties

General Fund A

Combined Funds A, D, DM, FX, G, + All Enterprise

Significant Fiscal Stress Moderate Fiscal Stress Susceptible Fiscal Stress No Designation

Percent Range (out of 29 max pts) 65 - 100% 55 - 64.9% 45 - 54.9% 0 - 44.9%

County of Saratoga

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