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Cabarrus County, North Carolina Table of Contents v Special Revenue Funds: Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual: Emergency Telephone System Special Revenue Fund Schedule 3 ....................................................................................................................................................................................... 118 Community Development Block Grant Special Revenue Fund Schedule 4 ....................................................................................................................................................................................... 119 Cabarrus Arena and Events Center Special Revenue Fund Schedule 5 ....................................................................................................................................................................................... 120 Fire Districts’ Special Revenue Fund Schedule 6 ...................................................................................................................................................................................... 122 Sheriff’s Department Special Revenue Fund Schedule 7 ………………………………………………………………………………… ..................................................................... 123 Department of Aging Special Revenue Fund Schedule 8 ....................................................................................................................................................................................... 124 Capital Projects Funds: Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual: Social Services Payee Fund Schedule 9 ....................................................................................................................................................................................... 125 Intergovernmental Fund Schedule 10 ..................................................................................................................................................................................... 126 Public School Building Capital Projects Fund Schedule 11 ..................................................................................................................................................................................... 127 Construction and Renovations Capital Projects Fund Schedule 12 .................................................................................................................................................................................... 128 School Construction Capital Projects Fund Schedule 13 ..................................................................................................................................................................................... 129 School Construction Debt Fund Schedule 14 ..................................................................................................................................................................................... 130 Limited Obligation Bonds 2017 Schedule 15 ..................................................................................................................................................................................... 131 Limited Obligation Bonds 2018 Schedule 16 ..................................................................................................................................................................................... 133 School Capital Projects Fund Schedule 17 ..................................................................................................................................................................................... 134