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Schedule 31 <br />Page 9 of 10 <br />Cabarrus County, North Carolina <br />General Fund <br />Schedule of Revenues, Expenditures and <br />Changes in Fund Balance - Budget and Actual <br />For the year ended June 30, 2011 <br />Final <br />Budget Actual <br />Variance <br />Positive <br />(Negative) <br />Harrisburg Library <br />Personal services <br />220,144 <br />216,286 <br />3,858 <br />Operations <br />86,743 <br />77,274 <br />9,469 <br />Total <br />306,887 <br />293,560 <br />13,327 <br />Concord Library <br />Personal services <br />1,101,626 <br />1,098,007 <br />3,619 <br />Operations <br />345,056 <br />284,819 <br />60,237 <br />Total <br />1,446,682 <br />1,382,826 <br />63,856 <br />Other Culture and Recreation <br />Special Olympics <br />55,000 <br />55,000 <br />- <br />Cabarrus Arts Council <br />26,000 <br />26,000 <br />- <br />Total <br />81,000 <br />81,000 <br />- <br />Total Culture & Recreation <br />3,836,993 <br />3,553,681 <br />283,312 <br />Debt Service <br />Principle: <br />Bonds <br />Public schools <br />6,611,696 <br />6,611,696 <br />- <br />Community college <br />110,765 <br />110,765 <br />- <br />County- water and sewer <br />182,540 <br />182,539 <br />1 <br />Certificates of Participation <br />Public schools <br />8,445,850 <br />8,445,850 <br />- <br />County buildings <br />5,784,150 <br />5,784,150 <br />- <br />Installment Financing <br />Community college <br />622,572 <br />622,571 <br />1 <br />County buildings <br />1,000,000 <br />1,000,000 <br />- <br />Lease Financing <br />Equipment <br />116,363 <br />116,363 <br />- <br />Land <br />63,361 <br />63,361 <br />- <br />Total <br />22,937,297 <br />22,937,295 <br />2 <br />Interest and Fees: <br />Bonds <br />4,976,761 <br />4,976,759 <br />2 <br />Certificates of Participation <br />13,608,822 <br />13,608,520 <br />302 <br />Installment Financing <br />509,973 <br />509,972 <br />1 <br />Lease Financing <br />132,750 <br />132,748 <br />2 <br />Bank service charges <br />486,492 <br />481,230 <br />5,262 <br />Total <br />19,714,798 <br />19,709,229 <br />5,569 <br />Total Debt Service <br />42,652,095 <br />42,646,524 <br />5,571 <br />Total expenditures <br />199,501,247 <br />190,003,606 <br />9,497,641 <br />Excess (deficiency) of revenues <br />over (under) expenditures <br />(7,758,214) <br />3,918,800 <br />11,677,014 <br />122 Attachment number 1 <br />1 -3 Page 250 <br />