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June 15, 2015 (Regular Meeting) Page 2449 <br />appropriate and in the best interest of Cabarrus <br />County pursuant to G.S. 143129 (a). <br />11. The County Manager may reduce revenue projections <br />consistent with prevailing economic conditions, and <br />also reduce expenditures correspondingly. <br />Section III. <br />This ordinance and the budget documents shall be the basis <br />of the financial plan for the County of Cabarrus. <br />a. The Finance Director is hereby directed to maintain <br />within the Capital Projects Fund sufficient detailed <br />accounting records to satisfy the requirements of the <br />law. <br />b. The Finance Officer is directed to report, at the <br />request of the Board, on the financial status of each <br />project element in Section I and on the total revenues <br />received or claimed. <br />c. Copies of this capital project ordinance shall be <br />furnished to the Clerk to the Governing Board, and to <br />the Finance Director for direction in carrying out this <br />project. <br />d. At the completion of a construction project, all <br />unrestricted excess funds are transferred to the General <br />Fund and the portion of the Capital Project Ordinance <br />associated with the project is closed. <br />Adopted this 15th day of June, 2015. <br />CABARRUS COUNTY BOARD OF COMMISSIONERS <br />BY. /s/ Stephen M. Morris <br />Stephen M. Morris, Chairman <br />ATTEST: <br />/sl Megan Smit <br />Clerk to the Board <br />Ordinance No. 2015 -19 <br />CABARRUS COUNTY SHERIFF'S DEPARTMENT <br />SPECIAL REVENUE PROJECT ORDINANCE <br />BE IT ORDAINED, by the Board of County Commissioners of the <br />County of Cabarrus, North Carolina, that, pursuant to Section <br />13.2 of Chapter 159 of the General Statutes of North Carolina, <br />the following special revenue project ordinance is hereby <br />adopted: <br />Section 1. The special revenue project authorized is for <br />the purpose of collecting and appropriating federal and state <br />funds received specifically for the Cabarrus County Sheriff's <br />Department. <br />Section 2. The officers of this unit are hereby directed <br />to proceed with this project within the terms of the guidelines <br />as set forth by the federal and state government, Generally <br />Accepted Accounting Principles (GAAP) and the budget contained <br />herein. <br />Section 3. The following budgeted amounts are appropriated <br />for the projects: <br />Federal Forfeiture Funds: <br />Federal Forfeiture Sharing Justice Funds $ 180,720 <br />Federal Forfeiture Sharing Treasury Funds $ 197,821 <br />Contribution to General Fund -Fed Forf $ 107,687 <br />NC Substance Control: <br />NC Substance Control Expenses $ 578,637 <br />