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Cabarrus County, North Carolina Table of Contents vii Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual: General Fund Schedule 31 ..................................................................................................................................................................................... 151 Community Investment Fund Schedule 32 ..................................................................................................................................................................................... 162 County Capital Projects Fund Schedule 33 ..................................................................................................................................................................................... 164 CARES Act Relief Fund Schedule 34 ..................................................................................................................................................................................... 166 Schedule of Revenues and Expenditures – Budget and Actual (Non-GAAP Basis): Landfill Fund Schedule 35 ..................................................................................................................................................................................... 167 Statistical Section (unaudited) Government-wide Information: Net Position by Component TABLE 1 .......................................................................................................................................................................................... 169 Changes in Net Position TABLE 2 .......................................................................................................................................................................................... 170 Fund Information: Fund Balances, Governmental Funds TABLE 3 .......................................................................................................................................................................................... 172 Changes in Fund Balances, Governmental Funds TABLE 4 .......................................................................................................................................................................................... 173 Assessed Value and Actual Value of Taxable Property - Last Ten Fiscal Years TABLE 5 .......................................................................................................................................................................................... 174 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years TABLE 6 .......................................................................................................................................................................................... 175 Principal Property Taxpayers – Current Year and Nine Years Ago TABLE 7 .......................................................................................................................................................................................... 176 Property Tax Levies and Collections TABLE 8 .......................................................................................................................................................................................... 177