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Exhibit 5 <br />Cabarrus County, North Carolina <br />General Fund <br />Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual <br />For the Year Ended June 30, 2009 <br />Budgeted Amounts <br />Revenues: <br />Ad Valorem Taxes: <br />Taxes <br />Interest <br />Other Taxes and Licenses <br />Intergovernmental Revenues <br />Permits and Fees <br />Sales and Services <br />Investment Earnings <br />Miscellaneous <br />Original <br />Final <br />Actual Variance with <br />Amounts Final Budget <br />Total revenues <br />Expenditures: <br />Current: <br />General Government <br />Public Safety <br />Economic & Physical Development <br />Environmental Protection <br />Human Services <br />Education <br />Culture and Recreation <br />Debt service: <br />Principal retirement <br />Interest and fees <br />Total expenditures <br />Excess (deficiency) of revenues <br />over (under) expenditures <br />Other financing sources (uses): <br />Transfers in <br />Transfers out <br />Fund balance appropriated <br />Total other financing sources (uses) <br />$ 131,250,558 $ 129,484,125 $ 131,733,977 $ 2,249,852 <br />440,000 452,357 549,272 96,915 <br />34,984,674 34,398,497 32,338,928 (2,059,569) <br />19,925,883 21,463,010 21,557,404 94,394 <br />7,053,450 3,009,342 3,680,739 671,397 <br />9,148,415 9,324,934 9,680,365 355,431 <br />2,004,000 2,004,000 1,319,518 (684,482) <br />406,309 546,980 1,940,847 1,393,867 <br /> <br />205,213,289 200,683,245 202,801,050 2,117,805 <br /> <br />23,352,207 22,853,806 19,899,655 2,954,151 <br />26,917,728 27,092,260 26,226,116 866,144 <br />2,975,226 2,642,779 2,271,219 371,560 <br />295,923 273,823 216,827 56,996 <br />44,832,742 45,866,138 42,191,258 3,674,880 <br />56,129,216 55,800,810 55,635,740 165,070 <br />4,332,672 4,591,559 4,425,728 165,831 <br />20,842,617 20,067,617 20,067,615 2 <br />15,788,680 15,400,881 15,371,972 28,909 <br /> <br />195,467,011 194,589,673 186,306,130 8,283,543 <br /> <br />9,746,278 6,093,572 16,494,920 10,401,348 <br /> <br />1,222,223 2,089,164 967,503 (1,121,661) <br />(10,968,501) (14,236,542) (13,748,252) 488,290 <br />- 6,053,806 - (6,053,806) <br /> <br />(9,746,278) (6,093,572) (12,780,749) (6,687,177) <br />Excess (deficiency) of revenues and other <br />financing sources over (under) expenditures <br />and other financing uses $ - $ - 3,714,171 $ 3,714,171 <br />Fund balance, July 1 47,624,622 <br />Fund balance, June 30 $ 51,338,793 <br />The notes to the financial statements are an integral part of this statement. <br />30 Attachmentnumber3 <br />G-8 Page 303 <br />