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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, 2011
<br />2011
<br />Other operating expenditures:
<br />Auto and truck maintenance
<br />Building and ground maintenance
<br />Engineers
<br />Fuel
<br />Heavy equipment maintenance
<br />Landfill disposal tax remittance
<br />Minor equipment maintenance
<br />Minor office equipment
<br />Permitting fees
<br />Purchased service
<br />Recycling program
<br />Service contracts
<br />Tire disposal
<br />Tools and minor equipment
<br />Waste disposal charges
<br />White goods expense
<br />Total other operating expenditures
<br />Capital outlay:
<br />Other improvements
<br />Equipment and furniture
<br />Total capital outlay
<br />Total expenditures
<br />Revenues over (under) expenditures
<br />Fund Balance Appropriated
<br />Revenues over (under) expenditures and fund
<br />balance appropriated
<br />Schedule 34
<br />Page 2 of 2
<br />3,409,998 1,202,133 2,207,865
<br />(1,890,912) 30,555 (2,494,263)
<br />1,890,912 - 1,890,912
<br />$ - 30,555 $ (603,351)
<br />Reconciliation from budgetary basis (modified accrual)
<br />to full accrual:
<br />Reconciling items:
<br />Capital outlay
<br />Capital Contribution
<br />Depreciation
<br />Decrease in accrued vacation pay
<br />Increase in other postemployment benefits
<br />Total reconciling items
<br />Change in net assets
<br />306,962
<br />23,740
<br />(401,072)
<br />3,490
<br />(19,756)
<br />(86,636)
<br />$ (56,081)
<br />127 Attachment number 1
<br />1 -3 Page 255
<br />Variance
<br />Favorable
<br />Budget
<br />Actual
<br />(Unfavorable)
<br />19,000
<br />13,219
<br />5,781
<br />42,000
<br />6,026
<br />35,974
<br />65,000
<br />47,094
<br />17,906
<br />77,000
<br />73,515
<br />3,485
<br />50,000
<br />29,239
<br />20,761
<br />70,000
<br />47,737
<br />22,263
<br />8,250
<br />74
<br />8,176
<br />2,000
<br />184
<br />1,816
<br />7,830
<br />7,830
<br />-
<br />65,000
<br />50,268
<br />14,732
<br />21,275
<br />19,399
<br />1,876
<br />6,620
<br />2,747
<br />3,873
<br />145,000
<br />90,376
<br />54,624
<br />10,000
<br />5,544
<br />4,456
<br />3,500
<br />2,289
<br />1,211
<br />1,874
<br />-
<br />1,874
<br />594,349
<br />395,541
<br />198,808
<br />2,065,873
<br />136,716
<br />1,929,157
<br />170,319
<br />170,246
<br />73
<br />2,236,192
<br />306,962
<br />1,929,230
<br />3,409,998 1,202,133 2,207,865
<br />(1,890,912) 30,555 (2,494,263)
<br />1,890,912 - 1,890,912
<br />$ - 30,555 $ (603,351)
<br />Reconciliation from budgetary basis (modified accrual)
<br />to full accrual:
<br />Reconciling items:
<br />Capital outlay
<br />Capital Contribution
<br />Depreciation
<br />Decrease in accrued vacation pay
<br />Increase in other postemployment benefits
<br />Total reconciling items
<br />Change in net assets
<br />306,962
<br />23,740
<br />(401,072)
<br />3,490
<br />(19,756)
<br />(86,636)
<br />$ (56,081)
<br />127 Attachment number 1
<br />1 -3 Page 255
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