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Cabarrus County, North Carolina <br /> Notes to the Financial Statements <br />For the Year Ended June 30, 2012 <br />Committed for Environmental Protection – portion of fund balance committed by the governing board for soil and <br />water projects. <br />Committed for Human Services – portion of fund balance committed by the governing board for Aging, <br />Cooperative Extension and Social Service projects. <br />Committed for Education – portion of fund balance committed by the governing board for public school capital <br />projects. <br />Committed for Culture & Recreation – portion of fund balance committed by the governing board for parks and <br />arena capital improvements. <br />Other <br />GeneralGovernmental <br />PurposeFundFunds <br />General government$ 6,606$1,550,117 <br />Public safety -2,353,670 <br />Economic & physical development -591,236 <br />Environmental protection - 34,955 <br />Human services -1,223,834 <br />Education -280,043 <br />Culture & recreation -4,424,643 <br />$ 6,606$10,458,498 <br />Assigned Fund Balance <br />Assigned fund balance is the portion of fund balance that Cabarrus County intends to use for specific purposes. <br />The County’s governing body has the authority to assign fund balance. The Manager and Deputy County <br />Managers, as granted in the officially adopted budget ordinance, have been granted limited authority to assign <br />fund balance. <br />Assigned for General Government – portion of fund balance that is intended to be used for general government <br />activities such as property tax appeals, potential litigation, funding of internal service funds and uncompleted <br />prior year general government projects. <br />Assigned for Public Safety – portion of fund balance intended to be used for public safety related activities such <br />as sheriff, fire and uncompleted prior year public safety projects. <br />Assigned for Economic and Physical Development – portion of fund balance intended to be used for <br />uncompleted prior year economic development projects and economic incentives. <br />Assigned for Environmental Protection – portion of fund balance intended to be used for closure/postclosure <br />landfill expenditures. <br />Assigned for Human Services – portion of fund intended to be used for uncompleted prior year aging, social <br />services and transportation projects. <br />Assigned for Education – portion of fund balance intended to be used to support public education capital <br />projects. <br />Assigned for Cultural and Recreational – portion of fund balance intended to be used for uncompleted prior year <br />library and arena projects. <br />47 <br />