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Reconciliation from budgetary basis (modified accrual)
<br />to full accrual:
<br />Reconciling items:
<br />Cabarrus County, North Carolina
<br />215,961
<br />Schedule 34
<br />4w
<br />Depreciation
<br />Landfill Fund
<br />Closure /postclosure costs
<br />Page 2 of 2
<br />Increase in accrued vacation pay
<br />Schedule of Revenues and Expenditures - Budget and Actual
<br />(Non -GAAP Basis)
<br />(19,355)
<br />Total reconciling items
<br />(1,103,891)
<br />For the Fiscal Year Ended June 30, 2010
<br />$ (1,016,354)
<br />2010
<br />Variance
<br />Favorable
<br />Budget
<br />Actual
<br />(Unfavorable)
<br />Other operating expenditures:
<br />Auto and truck maintenance
<br />22,000
<br />14,170
<br />7,830
<br />Building and ground maintenance
<br />58,000
<br />41,006
<br />16,994
<br />Capital reserve
<br />68,331
<br />Consultants
<br />15,000
<br />-
<br />858
<br />68,331
<br />14,142
<br />Engineers
<br />Equipment rentals
<br />144,500
<br />10,127
<br />134,373
<br />Fuel
<br />1,500
<br />-
<br />1,500
<br />Heavy equipment maintenance
<br />88,000
<br />50,000
<br />66,905
<br />21,095
<br />Landfill disposal tax remittance
<br />76,000
<br />38,437
<br />55,494
<br />11,563
<br />Minor equipment maintenance
<br />12,500
<br />1,264
<br />20,506
<br />Minor office equipment
<br />22,750
<br />16,262
<br />11,236
<br />6,488
<br />Permitting fees
<br />20,000
<br />19,669
<br />331
<br />Purchased service
<br />66,000
<br />63,076
<br />2,924
<br />Recycling program
<br />Service contracts
<br />4,000
<br />(2,870)
<br />Tire disposal
<br />7,281
<br />145,000
<br />3,121
<br />3,121
<br />111,702
<br />4,160
<br />Tools and minor equipment
<br />7,000
<br />5,565
<br />33,298
<br />Waste disposal charges
<br />3,500
<br />1,987
<br />1,435
<br />1,513
<br />White goods expense
<br />Total other operating expenditures
<br />5,500
<br />-
<br />5,500
<br />816,862
<br />456,513
<br />360,349
<br />Capital outlay:
<br />Building improvements
<br />196,000
<br />215,961
<br />(19,961)
<br />Total capital outlay
<br />196,000
<br />215,961
<br />(19
<br />Total expenditures
<br />1,566,500
<br />1,210,349
<br />356,151
<br />Revenues over (under) expenditures
<br />-
<br />87,537
<br />87,537
<br />Reconciliation from budgetary basis (modified accrual)
<br />to full accrual:
<br />Reconciling items:
<br />Capital outlay
<br />215,961
<br />Capital contribution
<br />19,143
<br />Depreciation
<br />(360,615)
<br />Closure /postclosure costs
<br />(957,917)
<br />Increase in accrued vacation pay
<br />(1,108)
<br />Increase in other postemployment benefits
<br />(19,355)
<br />Total reconciling items
<br />(1,103,891)
<br />Net income
<br />$ (1,016,354)
<br />121
<br />G -2 Page 612
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