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202120202021202020212020Revenues:  Program Revenues:    Charges for services27,273,923$       23,863,274$       934,000$         1,065,832$       28,207,923$       24,929,106$           Operating grants and contributions 34,429,999        26,505,813        ‐                        ‐                          34,429,999        26,505,813            Capital grants and contributions2,300,000          2,300,000          ‐                        ‐                         2,300,000          2,300,000            General revenues:    Property taxes221,375,407      185,141,095      ‐                        ‐                          221,375,407      185,141,095          Local option sales tax62,507,935        52,970,080        ‐                        ‐                          62,507,935        52,970,080            ABC revenues220,443             130,203             ‐                        ‐                         220,443             130,203                 Other taxes and licenses810,546             824,515             425,883          409,159            1,236,429          1,233,674               Investment earnings259,485             2,642,249          16,040            109,114            275,525             2,751,363              Miscellaneous312,545             ‐                           ‐                        ‐                         312,545             ‐                                 Total revenues349,490,283      294,377,229      1,375,923       1,584,105         350,866,206      295,961,334      Expenses:  General government33,792,440        31,253,702        ‐                        ‐                          33,792,440        31,253,702          Public safety69,942,162        60,955,287        ‐                        ‐                          69,942,162        60,955,287          Economic and physical development6,495,321          4,693,056          ‐                        ‐                          6,495,321          4,693,056            Environmental protection879,312             690,214             ‐                        ‐                         879,312             690,214               Human services45,911,170        41,391,469        ‐                        ‐                          45,911,170        41,391,469          Education127,347,465      129,178,290      ‐                        ‐                          127,347,465      129,178,290        Cultural and recreation9,484,202          9,265,753          ‐                        ‐                          9,484,202          9,265,753            Interest on long‐term debt13,264,142        13,098,803        ‐                        ‐                          13,264,142        13,098,803          Landfill‐                           ‐                            1,060,521       937,658            1,060,521          937,658                   Total expenses307,116,214      290,526,574      1,060,521       937,658            308,176,735      291,464,232      Change in net position42,374,069        3,850,655          315,402          646,447            42,689,471        4,497,102          Net position, beginning(64,884,563)      (68,735,218)      5,089,644       4,443,197         (59,794,919)      (64,292,021)      Restatement159,815             ‐                           ‐                        ‐                         159,815             ‐                           Net position, beginning, restated(64,724,748)      (68,735,218)      5,089,644       4,443,197         (59,635,104)      (64,292,021)      Net position ending(22,350,679)$      (64,884,563)$      5,405,046$      5,089,644$        (16,945,633)$      (59,794,919)$      Cabarrus County's Changes in Net PositionFigure 3GovernmentalBusiness‐typeActivitiesActivitiesTotal 17