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CABARRUS COUNTY, NORTH CAROLINAEXHIBIT 3BALANCE SHEETPAGE 2 OF 3GOVERNMENTAL FUNDSJUNE 30, 2021Non‐MajorCounty  Other Total Capital  CARES Act Governmental  GovernmentalGeneral Projects ReliefFundsFundsFUND BALANCES (continued)Restricted (continued): Emergency Telephone 911‐                             ‐                            ‐                           666,455                666,455                 Public Safety7,900,373             ‐                            ‐                           199,297                8,099,670              Community Development programs‐                             ‐                            ‐                           46,337                   46,337                    Soil & Water programs‐                             ‐                            ‐                           108,703                108,703                 Environmental Protection183,531                ‐                            ‐                           ‐                             183,531                 Social Services grants477,508                ‐                            ‐                           ‐                             477,508                 School debt & construction 8,710,813             ‐                            ‐                           996,801                9,707,614              Cabarrus Arena & Events Center‐                             ‐                            ‐                           51,726                   51,726                   Culture & recreation32,426                  ‐                            ‐                           20,248                   52,674                   Health Services‐                            ‐                           167,793                167,793                Committed: Community Investment Fund9,770,436             ‐                            ‐                           ‐                             9,770,436              General government452,582                ‐                            ‐                           90,635                   543,217                 Public safety1,576,476             ‐                            ‐                           674,481                2,250,957              Economic & physical development3,703,003             ‐                            ‐                           1,147,517             4,850,520              Human services‐                            ‐                           148,390                148,390                 Education‐                            ‐                           4,407,013             4,407,013              Culture & recreation‐                            ‐                           127,558                127,558                Assigned: General government5,907,000             ‐                            ‐                           ‐                             5,907,000              Public safety319,382                ‐                            ‐                           ‐                             319,382                 Economic & physical development33,051                  ‐                            ‐                           ‐                             33,051                    Human services12,479                  ‐                            ‐                           ‐                             12,479                    Culture & recreation‐                             ‐                            ‐                           1,506,452             1,506,452             Unassigned61,185,503          (43,733,796)       ‐                           (60,672)                 17,391,035           Total fund balances122,396,120        36,440,262        ‐                           11,388,922           170,225,304         Total liabilities, deferred inflows of resources, and fund balances134,234,422$       39,507,427$       29,008,741$       13,299,386$          216,049,976$       MajorThe notes to the financial statements are an integral part of this statement.28