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Cabarrus County, North Carolina <br />Notes to the Financial Statements <br />For the Year Ended June 30, 2011 <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 />Governmental <br />Purpose Funds <br />General government $ 4,810,004 <br />Public safety 2,653,454 <br />Economic & physical development 568,557 <br />Environmental protection 43,721 <br />Human services 1,594,485 <br />Education 1,040,766 <br />Culture & recreation 3,672,645 <br />$ 14,383,632 <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 />Subsequent year's expenditures — portion of fund balance that is appropriated in the next year's budget that is <br />not already classified in restricted or committed. The governing body approves the appropriation; however, the <br />budget ordinance authorizes the Manager and Deputy County Managers to make certain modifications without <br />requiring board approval. <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 Attachment number 1 <br />1 -3 Page 169 <br />