Combining & Individual Fund Statements & Schedules

Transcription

1 Combining & Individual Fund Statements & Schedules Provides detailed statements for the nonmajor Special Revenue and Capital Projects Funds and the Agency Fiduciary Funds, budget to actual schedules for the Special Revenue Funds having annual budgets and the Enterprise Fund, and other supporting statements and schedules. Mecklenburg County, North Carolina

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3 NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Special Revenue Funds account for proceeds of revenue sources that are restricted to expenditures for specific purposes. These funds are established under the provisions of the North Carolina General Statutes: CAPITAL RESERVE: Accounts for expenditures from current appropriations and certain park entrance fees for capital outlay and improvements. STORM WATER MANAGEMENT: Accounts for fees and expenditures designated for flood control, drainage, and storm water management. LAW ENFORCEMENT SERVICE DISTRICT: Accounts for the ad valorem taxes for the law enforcement service district which are levied in the unincorporated areas of the County. TRANSIT ONE-HALF CENT SALES TAX: Accounts for revenue from a one-half cent sales tax levied to fund transit projects which are part of the 2025 Integrated Transit/Land Use Plan for Charlotte-Mecklenburg. SCRAP TIRE DISPOSAL: Accounts for funds designated for the disposal of scrap tires. DISCARDED WHITE GOODS: Accounts for funds designated for the management of discarded white goods. SHERIFF: Accounts for funds received from concealed weapons permits and commissary revenues which are designated for use by the Sheriff. REGISTER OF DEEDS: Accounts for the 10% of collected fees required which are required by law to be expended for computer and imaging technology for the Register of Deeds office. 911 PUBLIC SAFETY EMERGENCY TELEPHONE SERVICE: Accounts for the County s share of the monthly 911surcharge imposed by the City of Charlotte to be used for the lease, purchase or maintenance of emergency telephone equipment, including necessary computer hardware, software and database provisions. CAPITAL PROJECTS FUNDS Capital Projects Funds account for proceeds of bond issues and all other resources used for the purpose of constructing, reconstructing or acquiring permanent or semi-permanent capital improvements. These funds are used to provide a formal mechanism to ensure that designated revenues are applied only for the purposes intended. MANAGEMENT SERVICES COUNTY BUILDINGS: Accounts for construction of and renovations to various County buildings. LAND: Accounts for acquisition of land for County purposes. LAND USE AND ENVIRONMENTAL SERVICES COMMUNITY DEVELOPMENT: Accounts for Community Development funds used for improvements to specific neighborhoods and water and sewer improvements in areas which currently are not part of the systems. FLOOD CONTROL: Accounts for flood control, storm water and detention projects. CLEAN WATER MANAGEMENT: Accounts for funds used for watershed pollution control. HISTORIC PRESERVATION: Accounts for acquisition and renovation of various historic facilities. COMMUNITY SERVICES PARK AND RECREATIONAL FACILITIES: Accounts for park projects including greenways, neighborhood parks, district parks, purchase of land, park construction, restoration and improvements to various parks. LIBRARY FACILITIES: Accounts for construction, installation of furnishings and equipment and the acquisition of land for library facilities. DETENTION AND COURT SUPPORT SERVICES COURTHOUSE: Accounts for construction of jail and detention facilities. JAIL/DETENTION FACILITIES: Accounts for construction of jail and detention facilities. BUSINESS PARTNERS COMMUNITY COLLEGE FACILITIES: Accounts for construction of Central Piedmont Community College facilities. SCHOOL FACILITIES: Accounts for construction and renovation of school facilities, including acquisition and installation of furnishings and equipment and the acquisition of land. 57

4 C - 1 COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2007 Special Total Nonmajor Revenue Capital Projects Governmental Funds Funds Funds ASSETS Cash and investments $ 43,912,640 $ 120,486,942 $ 164,399,582 Accrued interest receivable 349, ,280 Accounts receivable 9,704, ,704,785 Taxes receivable 803, ,277 Less allowance for uncollectible taxes (240,000) - (240,000) Advances to other governmental agencies - 944, ,581 TOTAL ASSETS $ 54,529,360 $ 121,432,145 $ 175,961,505 LIABILITIES AND FUND BALANCES Liabilities Accounts payable and other accrued liabilities $ 2,795,440 $ 12,129,050 $ 14,924,490 Due to other funds - 48,295 48,295 Deferred revenue 563, ,630 Total Liabilities 3,359,070 12,177,345 15,536,415 Fund Balances Reserved for encumbrances 6,972,459 18,751,653 25,724,112 Reserved by state statute 10,053, ,203 10,998,646 Unreserved: Designated for capital projects 18,915,230 96,825, ,740,292 Designated for land use and environmental services 13,134,763-13,134,763 Designated for detention and court support services 668, ,662 Designated for business partners 1,558,684-1,558,684 Undesignated (132,951) (7,267,118) (7,400,069) Total Fund Balances 51,170, ,254, ,425,090 TOTAL LIABILITIES AND FUND BALANCES $ 54,529,360 $ 121,432,145 $ 175,961,505 58

5 C - 2 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS Special Total Nonmajor Revenue Capital Projects Governmental Funds Funds Funds Law Enforcement Service District taxes $ 12,585,852 $ - $ 12,585,852 Transit one-half cent sales tax 38,167,932-38,167,932 Intergovernmental 6,522, ,981 6,870,160 Charges for services 12,493,486-12,493,486 Interest earned on investments 717, ,183 Other 1,130,421 2,265,307 3,395,728 Total Revenues 71,617,053 2,613,288 74,230,341 Land Use and Environmental Services 9,190,220-9,190,220 Detention and Court Support Services 305, ,788 Business Partners 50,484,128-50,484,128 Debt Service Principal 1,182,260-1,182,260 Interest 408, ,070 Capital Outlay 19,274, ,910, ,184,730 Total Expenditures 80,844, ,910, ,755,196 UNDER (9,227,540) (113,297,315) (122,524,855) OTHER FINANCING SOURCES Bonds issued - 102,000, ,000,000 Transfers from other funds 16,347,239 13,236,453 29,583,692 Total Other Financing Sources 16,347, ,236, ,583,692 NET CHANGE IN FUND BALANCE 7,119,699 1,939,138 9,058,837 FUND BALANCES - BEGINNING OF YEAR 44,050, ,315, ,366,253 FUND BALANCES - END OF YEAR $ 51,170,290 $ 109,254,800 $ 160,425,090 59

6 C - 3 COMBINING BALANCE SHEET SPECIAL REVENUE FUNDS JUNE 30, Storm Law Transit Scrap Discarded 911 Public Safety Total Capital Water Enforcement One-Half Cent Tire White Register Emergency Special Reserve Management Service District Sales Tax Disposal Goods Sheriff of Deeds Telephone Revenue Funds ASSETS Cash and investments $ 25,448,046 $ 13,327,249 $ 1,012,207 $ - $ 338 $ 1,063,457 $ 710,012 $ 1,699,972 $ 651,359 $ 43,912,640 Accrued interest receivable - 342,341 6, ,280 Accounts receivable 394 3,250,003-6,452, , ,704,163 Taxes receivable , ,277 Less allowance for uncollectible taxes - - (240,000) (240,000) TOTAL ASSETS $ 25,448,440 $ 16,919,593 $ 1,582,421 $ 6,452,288 $ 340 $ 1,063,457 $ 711,490 $ 1,699,972 $ 651,359 $ 54,529,360 LIABILITIES AND FUND BALANCES Liabilities Accounts payable and accrued liabilities $ 2,285,562 $ 383,440 $ 23,337 $ - $ - $ 678 $ 9,725 $ 11,153 $ 81,545 $ 2,795,440 Deferred revenue - taxes , ,277 Deferred revenue - other Total Liabilities 2,285, , , ,725 11,153 81,545 3,359,070 Fund Balances (Deficits) Reserved for encumbrances 4,246,901 2,319, ,289 99,110 31, ,522-6,972,459 Reserved by State Statute 394 3,592,344 6,937 6,452, , ,053,443 Unreserved: Designated for capital projects 18,915, ,915,230 Designated for land use and environmental services - 10,624, ,669-1,546,297-13,134,763 Designated for detention and court support services , ,662 Designated for business partners , ,814 1,558,684 Undesignated (132,951) (132,951) Total Fund Balances 23,162,525 16,536, ,807 6,452, ,062, ,765 1,688, ,814 51,170,290 TOTAL LIABILITIES AND FUND BALANCES $ 25,448,440 $ 16,919,593 $ 1,582,421 $ 6,452,288 $ 340 $ 1,063,457 $ 711,490 $ 1,699,972 $ 651,359 $ 54,529,360

7 C - 4 COMBINING STATEMENT OF, AND CHANGES IN FUND BALANCES (DEFICITS) SPECIAL REVENUE FUNDS 911 Public Law Transit Safety Total Capital Storm Water Enforcement One-Half Cent Scrap Tire Discarded Register Emergency Special Reserve Management Service District Sales Tax Disposal White Goods Sheriff of Deeds Telephone Revenue Funds Law Enforcement Service District taxes $ - $ - $ 12,585,852 $ - $ - $ - $ - $ - $ - $ 12,585,852 Transit one-half cent sales tax ,167, ,167,932 Intergovernmental 374,293 4,405, , , ,376 6,522,179 Charges for services 389,950 11,057, , ,178-12,493,486 Interest earned on investments - 649,177 65,739-2, ,183 Other 208, ,455-88, , , ,130,421 Total Revenues 973,149 16,259,272 12,651,591 38,167,932 1,041, , , , ,376 71,617,053 Land Use and Environmental Services - 7,931, , , ,190,220 Detention and Court Support Services , ,788 Business Partners ,548,543 37,556, ,618 50,484,128 Debt Service Principal - 1,182, ,182,260 Interest - 408, ,070 Capital Outlay 15,026,531 3,091, ,156,082-19,274,127 Total Expenditures 15,026,531 12,612,912 12,548,543 37,556, , , ,788 1,156, ,618 80,844,593 OVER (UNDER) (14,053,382) 3,646, , ,965 75, , ,680 (303,904) 87,758 (9,227,540) OTHER FINANCING SOURCES Transfers from (to) other funds 16,347, ,347,239 Total Financing Sources 16,347, ,347,239 EXCESS (DEFICIENCY) OF AND OTHER FINANCING SOURCES OVER (UNDER) 2,293,857 3,646, , ,965 75, , ,680 (303,904) 87,758 7,119,699 FUND BALANCES (DEFICITS) - BEGINNING OF YEAR 20,868,668 12,889, ,759 5,841,323 (74,990) 698, ,085 1,992, ,056 44,050,591 FUND BALANCES - END OF YEAR $ 23,162,525 $ 16,536,153 $ 995,807 $ 6,452,288 $ 340 $ 1,062,779 $ 701,765 $ 1,688,819 $ 569,814 $ 51,170,290 61

8 C - 5 COMBINING BALANCE SHEET CAPITAL PROJECTS FUNDS JUNE 30, A 2000A 2002A Public Public Public Public Improvement Improvement Improvement Improvement ASSETS Cash and Investments $ 21,481 $ 821,373 $ 148,676 $ 200,624 Accounts receivable Advances to other governmental agencies TOTAL ASSETS $ 21,481 $ 821,995 $ 148,676 $ 200,624 LIABILITIES AND FUND BALANCES (DEFICITS) Liabilities: Accounts payable and accrued liabilities $ - $ - $ - $ - Due to other funds Total Liabilities Fund Balances (Deficits): Reserved for encumbrances - 18, ,578 51,832 Reserved by State statute Unreserved: Designated 21, ,385 27, ,792 Undesignated Total Fund Balances (Deficits) 21, , , ,624 TOTAL LIABILITIES AND FUND BALANCES (DEFICITS) $ 21,481 $ 821,995 $ 148,676 $ 200,624 (Continued) 62

9 C - 5 COMBINING BALANCE SHEET CAPITAL PROJECTS FUNDS JUNE 30,2007 (CONTINUED) 2002B 2003A 2004A 2004B 2005A Public Public Public Variable Public Improvement Improvement Improvement Rate Improvement ASSETS Cash and Investments $ 210,309 $ 2,839,482 $ 974,741 $ 7,679,485 $ 4,315,815 Accounts receivable Advances to other governmental agencies , ,933 TOTAL ASSETS $ 210,309 $ 2,839,482 $ 974,741 $ 8,407,133 $ 4,532,748 LIABILITIES AND FUND BALANCES (DEFICITS) Liabilities: Accounts payable and accrued liabilities $ 1,852 $ 12,505 $ 87,865 $ 220,068 $ 40,680 Due to other funds Total Liabilities 1,852 12,505 87, ,068 40,680 Fund Balances (Deficits): Reserved for encumbrances 208, , ,116-1,092,199 Reserved by State statute , ,933 Unreserved: Designated - 2,208, ,459,417 3,182,936 Undesignated Total Fund Balances (Deficits) 208,457 2,826, ,876 8,187,065 4,492,068 TOTAL LIABILITIES AND FUND BALANCES (DEFICITS) $ 210,309 $ 2,839,482 $ 974,741 $ 8,407,133 $ 4,532,748 (Continued) 63

10 C - 5 COMBINING BALANCE SHEET CAPITAL PROJECTS FUNDS JUNE 30, 2007 (CONCLUDED) 2005B 2006A 2007A 2008B Other Total Public Variable Public Public Capital Capital Improvement Rate Improvement Improvement Funding Funding ASSETS Cash and Investments $ 49,122 $ 13,261,014 $ 56,919,970 $ - 33,044,850 $ 120,486,942 Accounts receivable Advances to other governmental agencies ,581 TOTAL ASSETS $ 49,122 $ 13,261,014 $ 56,919,970 $ - $ 33,044,850 $ 121,432,145 LIABILITIES AND FUND BALANCES (DEFICITS) Liabilities: Accounts payable and accrued liabilities $ - $ 844,236 $ 2,193,535 $ 7,267,118 $ 1,461,191 $ 12,129,050 Due to other funds ,295 48,295 Total Liabilities - 844,236 2,193,535 7,267,118 1,509,486 12,177,345 Fund Balances (Deficits): Reserved for encumbrances - 910,682 6,891,472-7,951,724 18,751,653 Reserved by State statute ,203 Unreserved: Designated 49,122 11,506,096 47,834,963-23,583,640 96,825,062 Undesignated (7,267,118) - (7,267,118) Total Fund Balances (Deficits) 49,122 12,416,778 54,726,435 (7,267,118) 31,535, ,254,800 TOTAL LIABILITIES AND FUND BALANCES (DEFICITS) $ 49,122 $ 13,261,014 $ 56,919,970 $ - $ 33,044,850 $ 121,432,145 64

11 C - 6 COMBINING STATEMENT OF, AND CHANGES IN FUND BALANCES (DEFICITS) CAPITAL PROJECTS FUNDS A 2000A 2002A Public Public Public Public Improvement Improvement Improvement Improvement Project Authorization $ 18,400,000 $ 31,000,000 $ 34,000,000 $ 14,400,000 Prior Years' Revenues 18,400,000 31,000,000 34,000,000 14,400,000 Prior Years' Expenditures 18,231,550 30,091,136 33,410,483 13,801,633 Fund Balances - Beginning of Year 168, , , ,367 Intergovernmental Federal Other Total Revenues Management Services County Buildings 146,969 86, , ,743 Land Land Use and Environmental Services Historic Preservation Community Services Park and Recreational Facilities ,118 - Library Facilities Detention and Court Support Services Courthouse Faciities Jail/Detention Facilities Business Partners Community College Facilities School Facilities Total Expenditures 146,969 86, , ,743 UNDER (146,969) (86,869) (440,841) (397,743) OTHER FINANCING SOURCES Transfer from Other Funds Bonds issued Total Other Financing Sources FUND BALANCES (DEFICITS) - END OF YEAR $ 21,481 $ 821,995 $ 148,676 $ 200,624 (Continued) 65

12 C - 6 COMBINING STATEMENT OF, AND CHANGES IN FUND BALANCES (DEFICITS) CAPITAL PROJECTS FUNDS (CONTINUED) 2002B 2003A 2004A 2004B 2005A Public Public Public Variable Public Improvement Improvement Improvement Rate Improvement Project Authorization $ 139,000,000 $ 193,000,000 $ 105,000,000 $ 100,000,000 $ 32,300,000 Prior Years' Revenues 139,000, ,000, ,000, ,000,000 32,300,000 Prior Years' Expenditures 137,930, ,330, ,307,485 86,266,396 25,467,257 Fund Balances - Beginning of Year 1,069,762 7,669,790 3,692,515 13,733,604 6,832,743 Intergovernmental Federal Other Total Revenues Management Services County Buildings Land - 413, Land Use and Environmental Services Historic Preservation Community Services Park and Recreational Facilities 861,305 4,015,016 1,741, ,601 Library Facilities Detention and Court Support Services - Courthouse Facilities 409,636 1,064,356 1,039,324 Jail/Detention Facilities Business Partners Community College Facilities - 5, ,750 School Facilities ,546,539 - Total Expenditures 861,305 4,842,813 2,805,639 5,546,539 2,340,675 UNDER (861,305) (4,842,813) (2,805,639) (5,546,539) (2,340,675) OTHER FINANCING SOURCES Transfer from Other Funds Bonds issued Total Other Financing Sources FUND BALANCES (DEFICITS) - END OF YEAR $ 208,457 $ 2,826,977 $ 886,876 $ 8,187,065 $ 4,492,068 (Continued) 66

13 C - 6 COMBINING STATEMENTS OF, AND CHANGES IN FUND BALANCES (DEFICITS) CAPITAL PROJECTS FUNDS (CONCLUDED) 2005B 2006A 2007A 2008B Other Total Variable Variable Variable Variable Capital Capital Rate Rate Rate Rate Funding Projects Project Authorization $ 100,000,000 $ 89,000,000 $ 102,000,000 $ - $ 78,857,764 $ 1,036,957,764 Prior Years' Revenues 100,000,000 89,000, ,776,402 1,026,876,402 Prior Years' Expenditures 99,545,386 40,724, ,454, ,560,740 Fund Balances - Beginning of Year 454,614 48,275, ,322, ,315,662 Intergovernmental Federal , ,981 Other ,265,307 2,265,307 Total Revenues ,613,288 2,613,288 Management Services County Buildings ,878,825 4,788,129 Land - 11,732, ,145,856 Land Use and Environmental Services Scattered Site , ,981 Historic Preservation ,627,472 1,627,472 Community Services Park and Recreational Facilities - 578,046 5,544,641-1,738,526 15,547,536 Library Facilities 5, ,508 38,559 Detention and Court Support Services Courthouse Facilities ,513,316 Jail/Detention Facilities - 667, , ,603 Business Partners Community College Facilities 400,441 2,772, ,573,311 School Facilities - 20,108,259 41,728,924 7,267,118-74,650,840 Total Expenditures 405,492 35,858,391 47,273,565 7,267,118 7,636, ,910,603 UNDER (405,492) (35,858,391) (47,273,565) (7,267,118) (5,023,356) (113,297,315) OTHER FINANCING SOURCES Transfers from Other Funds ,236,453 13,236,453 Bonds issued ,000, ,000,000 Total Other Financing Sources ,000,000-13,236, ,236,453 FUND BALANCES (DEFICITS) - END OF YEAR $ 49,122 $ 12,416,778 $ 54,726,435 $ (7,267,118) $ 31,535,364 $ 109,254,800 67

14 D - 1 COMBINING STATEMENT OF ASSETS AND LIABILITIES AGENCY FIDUCIARY FUNDS JUNE 30, 2007 Food and Municipalities' Employees' Fee Collection Beverage Taxes Insurance for State Tax Other Total ASSETS Cash and investments $ 1,223,996 $ 10,373,866 $ 3,339,787 $ 113,303 $ 272,167 $ 15,323,119 Accounts receivable - 58, ,853 TOTAL ASSETS $ 1,223,996 $ 10,432,719 $ 3,339,787 $ 113,303 $ 272,167 $ 15,381,972 LIABILITIES Accounts payable and accrued liabilities $ - $ 10,432,719 $ - $ - $ 272,167 $ 10,704,886 Due to other governmental agencies 1,223,996-3,339, ,303-4,677,086 TOTAL LIABILITIES $ 1,223,996 $ 10,432,719 $ 3,339,787 $ 113,303 $ 272,167 $ 15,381,972 68

15 D - 2 STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FIDUCIARY FUNDS FOR THE YEAR JUNE 30, 2007 Balance Balance July 1, 2006 Additions Deductions June 30, 2007 Municipalities' Taxes Assets Cash and investments $ 2,181,933 $ 444,672,559 $ 445,630,496 $ 1,223,996 Liabilities Due to other governmental agencies $ 2,181,933 $ 444,672,559 $ 445,630,496 $ 1,223,996 Employees' Insurance Assets Cash and investments $ 3,485,804 $ 50,851,676 $ 43,963,613 $ 10,373,867 Accounts receivable 34,928 66,800 42,875 58,853 Total assets $ 3,520,732 $ 50,918,476 $ 44,006,488 $ 10,432,720 Liabilities Accounts payable and accrued liabilties $ 3,520,732 $ 57,013,178 $ 50,101,190 $ 10,432,720 Fee Collection for State Assets Cash and investments $ 2,641,991 $ 15,096,395 $ 14,398,599 $ 3,339,787 Liabilities Due to other governmental agencies $ 2,641,991 $ 42,273,144 $ 41,575,348 $ 3,339,787 Food and Beverage Tax Assets Cash and investments $ 106,112 $ 20,408,318 $ 20,401,127 $ 113,303 Liabilities Due to other governmental agencies $ 106,112 $ 20,408,318 $ 20,401,127 $ 113,303 Other Assets Cash and investments $ 278,697 $ 1,740,290 $ 1,746,821 $ 272,166 Liabilities Accounts payable and accrued liabilties $ 278,697 $ 1,740,290 $ 1,746,821 $ 272,166 Totals - All Agency Funds Assets Cash and investments $ 8,694,537 $ 532,769,238 $ 526,140,656 $ 15,323,119 Accounts receivable 34,928 66,800 42,875 58,853 Total assets $ 8,729,465 $ 532,836,038 $ 526,183,531 $ 15,381,972 Liabilities Accounts payable and accrued liabilties $ 3,799,429 $ 58,753,468 $ 51,848,011 $ 10,704,886 Due to other governmental agencies 4,930, ,354, ,606,971 4,677,086 Total liabilties $ 8,729,465 $ 566,107,489 $ 559,454,982 $ 15,381,972 69

16 E - 1 SCHEDULE OF, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GRANTS PROJECT FUND Project Project Actual Authorization Authorization Prior Year Current Year Total to Date Balance Community Development Block Grant Block Grant #04-C-1236 Grant Proceeds $ 400,000 $ 51,857 $ 347,981 $ 399,838 $ 162 Rehabilitation 360,000 11, , , Administration 40,000 40,000-40,000 - Total Expenditures 400,000 51, , , OVER $ $ - North Carolina Clean Water Management Trust Little Sugar Creek Restoration Phase 4 Project 2002B-703 Grant Proceeds $ 1,200, ,933 35, ,798 $ 1,063,202 City of Charlotte 325, ,000 Mecklenburg County 100, ,000 Total Revenues 1,625, ,933 35, ,798 1,488,202 Construction 1,625, ,933 35, ,798 1,488,202 OVER $ $ - McDowell Watershed Creek Project 2003A-705 Grant Proceeds $ 200, ,674 52, ,000 $ - Mecklenburg County 200,000 84, , ,722 7,278 Total Revenues 400, , , ,722 7,278 Construction 400, , , ,722 7,278 OVER $ $ - Four Mile Creek Stream Restoration Project 2005B-702 Grant Proceeds $ 542,000-56,088 56,088 $ 485,912 Mecklenburg County 558,445-56,088 56, ,357 Total Revenues 1,100, , , ,269 Construction 1,100, , , ,269 OVER $ $ - Continued 70

17 E - 1 SCHEDULE OF, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GRANTS PROJECT FUND (CONCLUDED) Project Project Actual Authorization Authorization Prior Year Current Year Total to Date Balance North Carolina Clean Water Management Trust Little Sugar Creek Restoration Phase 7 Grant Proceeds $ 1,000,000 $ - $ - $ - $ 1,000,000 Mecklenburg County 300,000-11,247 11, ,753 Total Revenue 1,300,000-11,247 11,247 1,288,753 Construction 1,300,000-11,247 11,247 1,288,753 OVER $ $ - FUND BALANCE -BEGINNING OF YEAR FUND BALANCE -END OF YEAR $ - $ - $ - 71

18 F - 1 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CAPITAL RESERVE SPECIAL REVENUE FUND Budget Actual Charges for services $ 185,700 $ 389,950 Intergovernmental 374, ,293 Other 1,446, ,906 Total Revenues 2,006, ,149 Capital outlay 18,354,221 15,026,531 Total Expenditures 18,354,221 15,026,531 UNDER (16,347,239) (14,053,382) OTHER FINANCING SOURCES Transfers from other funds 16,347,239 16,347,239 AND OTHER FINANCING SOURCES OVER $ - 2,293,857 FUND BALANCE - BEGINNING OF YEAR 20,868,668 FUND BALANCE - END OF YEAR $ 23,162,525 72

19 F - 2 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - STORM WATER MANAGEMENT SPECIAL REVENUE FUND Budget Actual Intergovernmental Federal $ 7,669,839 $ 2,346,323 State 221, ,321 Local - 1,761,935 Charges for services 11,200,905 11,057,061 Interest earned on investments - 649,177 Other 167, ,455 Total Revenues 19,259,845 16,259,272 Land Use and Environmental Services Storm Water Services 11,073,976 7,931,068 Capital Outlay 10,036,025 3,091,514 Debt Service Principal retirement - bonds 1,182,260 1,182,260 Interest 408, ,070 Total Expenditures 22,700,331 12,612,912 OVER (UNDER) (3,440,486) 3,646,360 OTHER FINANCING SOURCES: Transfer from other fund 300,000 - Appropriated fund balance 3,140,486 - Total Other Financing Sources 3,440,486 - AND OTHER FINANCING SOURCES OVER $ - 3,646,360 FUND BALANCE - BEGINNING OF YEAR 12,889,793 FUND BALANCE - END OF YEAR $ 16,536,153 73

20 F - 3 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - LAW ENFORCEMENT SERVICE DISTRICT SPECIAL REVENUE FUND Budget Actual Law Enforcement Service District taxes $ 12,548,543 $ 12,585,852 Interest earned on investments - 65,739 Total Revenues 12,548,543 12,651,591 Business Partners: Law Enforcement Services 12,548,543 12,548,543 Total Expenditures 12,548,543 12,548,543 UNDER $ - 103,048 FUND BALANCE - BEGINNING OF YEAR 892,759 FUND BALANCE - END OF YEAR $ 995,807 74

21 F - 4 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - TRANSIT ONE-HALF CENT SALES TAX SPECIAL REVENUE FUND Budget Actual Transit one-half cent sales tax $ 37,600,000 $ 38,167,932 Business Partners 37,600,000 37,556,967 OVER $ - 610,965 FUND BALANCE - BEGINNING OF YEAR 5,841,323 FUND BALANCE - END OF YEAR $ 6,452,288 75

22 F - 5 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - SCRAP TIRE DISPOSAL SPECIAL REVENUE FUND Budget Actual Intergovernmental - State $ 1,011,146 $ 950,672 Interest earned on investment - 2,267 Total Revenues 1,011, ,939 Land Use and Environmental Services 1,100, ,561 UNDER (88,952) (13,622) OTHER FINANCING SOURCES Transfer from other funds 88,952 88,952 AND OTHER FINANCING SOURCES OVER $ - 75,330 FUND DEFICIT - BEGINNING OF YEAR (74,990) FUND BALANCE - END OF YEAR $

23 F - 6 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - DISCARDED WHITE GOODS SPECIAL REVENUE FUND Budget Actual Intergovernmental - State $ 323,140 $ 325,259 Other 292, , , ,196 Land Use and Environmental Services 615, ,591 OVER $ - 364,605 FUND BALANCE - BEGINNING OF YEAR 698,174 FUND BALANCE - END OF YEAR $ 1,062,779 77

24 F - 7 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - SHERIFF SPECIAL REVENUE FUND Budget Actual Licenses and Permits $ 31,200 $ 194,297 Other 252, ,171 Total Revenues 283, ,468 Detention and Court Support Services 283, ,788 OVER $ - 241,680 FUND BALANCE - BEGINNING OF YEAR 460,085 FUND BALANCE - END OF YEAR $ 701,765 78

25 F - 8 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - REGISTER OF DEEDS SPECIAL REVENUE FUND Budget Actual Charges for services $ 780,000 $ 852,178 Capital outlay 780,000 1,156,082 UNDER $ - (303,904) FUND BALANCE - BEGINNING OF YEAR 1,992,723 FUND BALANCE - END OF YEAR $ 1,688,819 79

26 F - 9 SCHEDULE OF, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL PUBLIC SAFETY EMERGENCY TELEPHONE SPECIAL REVENUE FUND Budget Actual Intergovernmental - Local $ 596,609 $ 466,376 Business Partners 846, ,618 OVER (UNDER) (250,000) 87,758 OTHER FINANCING SOURCES Appropriated Fund Balance 250,000 - REVENUE OVER AND OTHER FINANCING SOURCES $ - 87,758 FUND BALANCE - BEGINNING OF YEAR 482,056 FUND BALANCE - END OF YEAR $ 569,814 80

27 G-1 SCHEDULE OF, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL - CERTIFICATES OF PARTICIPATION FUND PROJECT AUTHORIZATION $ 422,075,000 Prior Year's Revenues $ 298,940,000 Prior Year's Expenditures 225,574,071 FUND BALANCE - BEGINNING OF YEAR 73,365,929 - Management Services County Buildings 9,915,543 Community Services Park and Recreation Facilities 888,701 Library Facilities 121,439 Detention and Court Support Services Court House 20,025,587 Business Partners Community College Facilities 5,218,967 School Facilities 62,793,805 Total Expenditures 98,964,042 UNDER (98,964,042) OTHER FINANCING SOURCES Certificates of participation issued 123,135,000 FUND BALANCE - END OF YEAR $ 97,536,887 81

28 H - 1 SCHEDULE OF AND EXPENSES - BUDGET (MODIFIED ACCRUAL BASIS) AND ACTUAL SOLID WASTE OPERATING FUND Budget Actual Operating Revenues Charges for services $ 12,733,684 $ 11,382,327 Other 1,645,979 2,767,403 Total Operating Revenues 14,379,663 14,149,730 Operating Expenses Personal services and employee benefits 3,758,075 3,680,683 Utilities 133, ,555 Supplies 792, ,593 Maintenance and repairs 755, ,376 Rental and occupancy charges 607, ,717 Contractual services 3,862,942 4,086,387 Postclosure reserve contribution 966, ,836 Total Operating Expenses 10,876,001 10,781,147 Operating Income 3,503,662 3,368,583 Non-operating Revenues (Expenses) Interest Income 200, ,711 Interest expense (282,365) (315,524) Transfer to other funds (1,768,116) (1,768,116) Capital outlay (478,193) - Total Non-operating Revenues (Expenses) (2,328,674) (1,384,929) Net income - Modified accrual basis $ 1,174,988 1,983,654 Reconciliation to full accrual basis Depreciation (1,204,277) Gain on sale of capital assets 82,779 Amortization of refunding amount (100,325) Net Income - Full Accrual Basis $ 761,831 82

29 H - 2 LANDFILL CONSTRUCTION, FINAL DEVELOPMENT AND POSTCLOSURE RESERVE FUND SCHEDULE OF AND BUDGET AND ACTUAL (NON-GAAP) FROM INCEPTION AND Actual Project Prior Current Total to Authorization Years' Year Date Fees and charges $ 3,100,000 $ - $ 3,100,000 $ 3,100,000 Landfill construction 1,755, , ,203 Land improvements 2,286,511-1,810,020 1,810,020 Final development and postclosure costs 10,669,587 6,995,430-6,995,430 Total expenditures 14,711,286 7,777,633 1,810,020 9,587,653 OVER (UNDER) (11,611,286) (7,777,633) 1,289,980 (6,487,653) OTHER FINANCING SOURCES Interest earned on investments 583,910 1,114, ,604 1,482,911 Operating transfer from Solid Waste Enterprise Fund 11,027,376 9,948,212 1,079,164 11,027,376 Total other financing sources 11,611,286 11,062,519 1,447,768 12,510,287 EXCESS OF AND OTHER FINANCING SOURCES OVER $ - $ 3,284,886 $ 2,737,748 $ 6,022,634 83

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