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Schedule 31
<br />Page 2 of 2
<br />Cabarrus County, North Carolina
<br />Landfill Fund
<br />Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP Basis)
<br />For the Fiscal Year Ended June 30, 2012
<br />2012
<br />ariance
<br />V
<br />Favorable
<br /> Actual(Unfavorable)
<br />Budget
<br />Other operating expenditures:
<br />Auto and truck maintenance12,200 11,086 1,114
<br />Building and ground maintenance22,200 22,146 54
<br />Building and equipment rental38,000 36,190 1,810
<br />Capital reserve505,204 - 505,204
<br />Contingency2,200 2,182 18
<br /> Engineers112,000 109,404 2,596
<br />Fuel60,000 58,355 1,645
<br />Heavy equipment maintenance70,800 48,805 21,995
<br />Landfill disposal tax remittance45,000 40,622 4,378
<br />Minor equipment maintenance1,500 210 1,290
<br />Minor office equipment 1,500 414 1,086
<br />Permitting fees8,000 6,875 1,125
<br />Purchased service- 96 (96)
<br /> Service contracts2,500 2,368 132
<br />Tire disposal120,000 121,584 (1,584)
<br />Tools and minor equipment2,000 1,710 290
<br />Waste disposal charges3,000 2,913 87
<br />Total other operating expenditures1,006,104 464,960 541,144
<br />Capital outlay:
<br /> Equipment and furniture- 25,615 (25,615)
<br />Total capital outlay- 25,615 (25,615)
<br />Total expenditures1,305,000 765,475 539,525
<br />Revenues over (under) expenditures- 297,808 297,808
<br />Fund Balance Appropriated- - -
<br />Revenues over (under) expenditures and fund
<br /> balance appropriated-$ 297,808 297,808$
<br />Reconciliation from budgetary basis (modified accrual)
<br /> to full accrual:
<br />Reconciling items:
<br /> Capital outlay25,615
<br /> Nonoperating expense - loss on disposal(25,615)
<br />Depreciation (351,173)
<br />Decrease in accrued vacation pay1,552
<br />Increase in other postemployment benefits(7,487)
<br /> Total reconciling items(357,108)
<br />Change in net assets$(59,300)
<br />125
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