COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008_part6 docx

Schedule 2 Page 3 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 County Manager: Salaries and employee benefits 372,794 350,609 22,185 283,052 Operating expenditures 92,249 45,968 46,281 52,660 Total 465,043 396,577 68,466 335,712 County Attorney: Salaries and employee benefits 353,006 319,805 33,201 286,164 Operating expenditures (15,627) (9,732) (5,895) 22,074 Total 337,379 310,073 27,306 308,238 Elections: Salaries and employee benefits 223,880 210,481 13,399 191,783 Operating expenditures 539,546 438,622 100,924 212,290 Capital outlay - - - 13,146 Total 763,426 649,103 114,323 417,219 Register of Deeds: Salaries and employee benefits 819,960 706,605 113,355 666,025 Operating expenditures 352,803 282,651 70,152 287,475 Total 1,172,763 989,256 183,507 953,500 Finance: Salaries and employee benefits 761,831 724,859 36,972 684,914 Operating expenditures 192,734 162,549 30,185 121,072 Capital outlay - - - 737 Total 954,565 887,408 67,157 806,723 Budget: Salaries and employee benefits 374,286 266,000 108,286 294,079 Operating expenditures 36,980 29,686 7,294 27,655 Total 411,266 295,686 115,580 321,734 66 This is trial version www.adultpdf.com Schedule 2 Page 4 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Purchasing: Salaries and employee benefits 129,038 122,658 6,380 101,299 Operating expenditures 14,275 7,100 7,175 5,362 Total 143,313 129,758 13,555 106,661 Information Technology: Salaries and employee benefits 2,299,205 2,138,428 160,777 2,052,122 Operating expenditures 2,015,521 1,528,956 486,565 1,043,158 Capital outlay 234,365 200,852 33,513 46,722 Total 4,549,091 3,868,236 680,855 3,142,002 ACCESS/Central Transportation Administration: Salaries and employee benefits 140,305 128,629 11,676 105,606 Operating expenditures 118,602 107,885 10,717 48,323 Capital outlay 1,500 - 1,500 1,214 Total 260,407 236,514 23,893 155,143 ACCESS/Central Transportation Operations: Salaries and employee benefits 845,542 758,583 86,959 676,828 Operating expenditures 1,695,162 568,573 1,126,589 566,264 Service fees to other departments (966,700) (475,960) (490,740) (634,187) Total 1,574,004 851,196 722,808 608,905 Tax: Salaries and employee benefits 2,457,380 2,313,070 144,310 2,098,815 Operating expenditures 795,799 741,819 53,980 668,459 Capital outlay - - - 3,319 Total 3,253,179 3,054,889 198,290 2,770,593 67 This is trial version www.adultpdf.com Schedule 2 Page 5 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Human Resources: Salaries and employee benefits 668,263 527,084 141,179 579,648 Operating expenditures 116,286 79,808 36,478 74,725 Total 784,549 606,892 177,657 654,373 Human Relations: Salaries and employee benefits 70,598 5,295 65,303 67,795 Operating expenditures 15,954 650 15,304 11,393 Total 86,552 5,945 80,607 79,188 Public Works Administration: Salaries and employee benefits 302,946 286,437 16,509 254,421 Operating expenditures 499,403 208,046 291,357 189,088 Capital outlay - - - 4,914 Total 802,349 494,483 307,866 448,423 Fleet Maintenance: Salaries and employee benefits 389,950 362,632 27,318 320,535 Operating expenditures 67,909 75,674 (7,765) 67,723 Service fees to other departments (165,300) (149,633) (15,667) (150,197) Total 292,559 288,673 3,886 238,061 Facilities Management: Salaries and employee benefits 655,553 598,528 57,025 577,850 Operating expenditures 3,078,104 2,451,155 626,949 2,269,058 Total 3,733,657 3,049,683 683,974 2,846,908 Grounds Maintenance: Salaries and employee benefits 383,251 341,928 41,323 303,668 Operating expenditures 189,466 153,044 36,422 144,643 Capital outlay - - - 472 Service fees to other departments (35,692) (29,407) (6,285) (25,838) Total 537,025 465,565 71,460 422,945 68 This is trial version www.adultpdf.com Schedule 2 Page 6 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Courts: Operating expenditures 814,122 712,960 101,162 688,626 Print Shop: Salaries and employee benefits 84,222 72,059 12,163 74,730 Operating expenditures 164,657 97,568 67,089 108,110 Service fees to other departments (125,000) - (125,000) - Total 123,879 169,627 (45,748) 182,840 Cable Access: Salaries and employee benefits 126,787 120,617 6,170 106,951 Operating expenditures 24,390 16,111 8,279 18,634 Capital outlay 197 184 13 1,592 Total 151,374 136,912 14,462 127,177 Public Information: Salaries and employee benefits 146,791 140,776 6,015 131,841 Operating expenditures 21,508 15,750 5,758 15,090 Total 168,299 156,526 11,773 146,931 Nondepartmental Expenditures: Medicare supplement 451,532 413,858 37,674 323,460 Retirees 1,987,795 1,195,457 792,338 1,918,454 Risk management fees 52,000 44,916 7,084 67,733 Unemployment insurance consultant - - - 5,130 Gaston County Alternative Community Penalties Program 474,140 474,140 - 474,140 Lake Wylie Marine Commission 25,000 25,000 - 22,500 Gaston County Women’s Commission 2,565 2,565 - - Insurance reserves 624,320 393,848 230,472 652,142 Schiele Museum 122,500 122,500 - 122,500 Mediation Center for Gaston County 21,230 21,230 - - 69 This is trial version www.adultpdf.com Schedule 2 Page 7 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 United Arts Council 17,370 17,370 - 17,370 Commission on the Family 900 84 816 352 Criminal Justice Partnership Act Grant 151,141 158,051 (6,910) 154,235 Mountain Island Lake Marine Commission 21,811 21,811 - 21,811 Salvation Army Homeless Shelter 17,370 17,370 - 17,370 Drug Task Force - (2,888) 2,888 (2,144) Local elderly exemption 188,000 - 188,000 - Investment grant program 850,000 496,458 353,542 776,687 Fuel reserve 178,610 - 178,610 - Community Planning Alliance 9,000 9,000 - 9,000 Stormwater fees 32,000 18,667 13,333 18,041 Workers' compensation administration 30,000 30,000 - 28,000 Business incubator setup 12,000 2,506 9,494 1,228 Indirect cost reimbursement from DSS (1,400,000) (1,385,503) (14,497) (1,283,300) Total 3,869,284 2,076,440 1,792,844 3,344,709 Total general government 25,841,165 20,322,189 5,518,976 19,557,900 Public Safety: County Police: Salaries and employee benefits 8,833,113 8,339,991 493,122 7,784,086 Operating expenditures 2,234,961 1,860,406 374,555 1,838,673 Capital outlay 189,146 189,145 1 383,649 Services to other departments (681,292) (574,313) (106,979) (493,092) Total 10,575,928 9,815,229 760,699 9,513,316 County Police/Bessemer City Agreement: Salaries and employee benefits 855,356 807,177 48,179 738,004 Operating expenditures 213,894 143,103 70,791 140,592 Capital Outlay 47,287 47,286 1 - Total 1,116,537 997,566 118,971 878,596 70 This is trial version www.adultpdf.com Schedule 2 Page 8 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Sheriff: Salaries and employee benefits 11,920,639 11,022,234 898,405 10,059,398 Operating expenditures 2,096,229 1,709,123 387,106 1,506,376 Capital outlay 106,661 95,424 11,237 30,645 Total 14,123,529 12,826,781 1,296,748 11,596,419 Jail Annex: Operating expenditures 370,816 349,998 20,818 319,911 County Physician: Operating expenditures 1,650,000 1,405,688 244,312 1,347,845 Law Enforcement Special Allowance: Salaries and employee benefits 385,393 381,791 3,602 352,084 Juvenile Detention Home: Operating expenditures 240,000 219,083 20,917 248,646 Emergency Management: Salaries and employee benefits 118,343 112,612 5,731 97,401 Operating expenditures 212,296 155,175 57,121 149,670 Capital outlay - - - 1,337 Total 330,639 267,787 62,852 248,408 Fire Marshal: Salaries and employee benefits 345,671 248,980 96,691 233,060 Operating expenditures 368,187 342,970 25,217 328,880 Capital outlay - - - 1,949 Total 713,858 591,950 121,908 563,889 71 This is trial version www.adultpdf.com Schedule 2 Page 9 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Code Enforcement Administration: Salaries and employee benefits 1,191,245 1,067,877 123,368 213,519 Operating expenditures 180,078 150,907 29,171 35,698 Capital outlay 20,115 20,021 94 - Total 1,391,438 1,238,805 152,633 249,217 Building Inspections: Salaries and employee benefits - - - 967,247 Operating expenditures - - - 144,565 Capital outlay - - - 55,337 Total - - - 1,167,149 Medical Examiner: Operating expenditures 212,374 188,080 24,294 176,753 Capital outlay - - - 29 Total 212,374 188,080 24,294 176,782 Emergency Medical Services: Salaries and employee benefits 6,334,308 6,157,606 176,702 5,204,085 Operating expenditures 2,382,976 2,115,117 267,859 1,643,667 Capital outlay 1,588,341 1,505,467 82,874 40,004 Rescue squad supplements 1,250,139 1,268,750 (18,611) 1,226,607 Total 11,555,764 11,046,940 508,824 8,114,363 Animal Control: Salaries and employee benefits 1,083,144 969,760 113,384 907,533 Operating expenditures 448,066 259,861 188,205 237,449 Capital outlay 47,924 41,329 6,595 687 Total 1,579,134 1,270,950 308,184 1,145,669 72 This is trial version www.adultpdf.com Schedule 2 Page 10 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Telecommunications: Salaries and employee benefits 2,628,266 2,352,628 275,638 2,199,687 Operating expenditures (157,903) (96,966) (60,937) 875,645 Capital outlay - - - 51,895 Total 2,470,363 2,255,662 214,701 3,127,227 Total public safety 46,715,773 42,856,310 3,859,463 39,049,521 Environmental Protection: Forestry Control Services: Operating expenditures 56,160 57,169 (1,009) 50,228 Economic and Physical Development: Planning: Salaries and employee benefits 827,292 716,944 110,348 417,117 Operating expenditures 307,532 169,548 137,984 98,830 Total 1,134,824 886,492 248,332 515,947 Economic Development Commission: Salaries and employee benefits 575,241 538,662 36,579 513,196 Operating expenditures 331,102 223,432 107,670 210,162 Capital outlay 270 270 - 4,477 Total 906,613 762,364 144,249 727,835 Tourism: Salaries and employee benefits 122,416 110,284 12,132 103,837 Operating expenditures 347,214 282,149 65,065 139,757 Total 469,630 392,433 77,197 243,594 Court Drive Development 60,425 49,529 10,896 50,663 Technology Park Development 98,550 90,996 7,554 66,838 73 This is trial version www.adultpdf.com Schedule 2 Page 11 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Cooperative Extension Service: Salaries and employee benefits 66,930 49,805 17,125 122,233 Operating expenditures 527,335 460,087 67,248 389,741 Capital outlay - - - 929 Total 594,265 509,892 84,373 512,903 Agricultural Stabilization: Operating expenditures 16,260 11,295 4,965 13,226 4-H Programs: Operating expenditures 39,500 30,192 9,308 30,390 Quality of Natural Resources Commission: Operating expenditures 42,510 27,642 14,868 20,858 Capital outlay - - - 1,771 Total 42,510 27,642 14,868 22,629 Gaston County Soil and Water Conservation: Salaries and employee benefits 729,385 551,939 177,446 359,596 Operating expenditures 161,084 118,026 43,058 240,660 Capital outlay 76,037 21,897 54,140 689 Total 966,506 691,862 274,644 600,945 Total economic and physical development 4,329,083 3,452,697 876,386 2,784,970 Human Services: Health Department: Administration: Salaries and employee benefits 4,957,805 4,593,971 363,834 4,177,897 Operating expenditures 7,248,986 1,739,623 5,509,363 1,906,167 Capital outlay 111,613 - 111,613 104,549 Total 12,318,404 6,333,594 5,984,810 6,188,613 74 This is trial version www.adultpdf.com Schedule 2 Page 12 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Allied Health Operating expenditures 15,218 12,925 2,293 - Personal Health Operating expenditures 59,095 56,366 2,729 - Environmental Health Operating expenditures 9,775 5,059 4,716 - Gynecological Health Operating expenditures 533 366 167 - Bioterrorism Health Salaries and employee benefits 11,032 9,795 1,237 - Operating expenditures 70,692 70,495 197 - Total 81,724 80,290 1,434 - Family Planning: Salaries and employee benefits 1,036,631 982,843 53,788 851,629 Operating expenditures 410,804 390,026 20,778 382,142 Total 1,447,435 1,372,869 74,566 1,233,771 Women, Infants and Children: Salaries and employee benefits 648,081 610,343 37,738 552,912 Operating expenditures 71,485 69,170 2,315 55,028 Capital outlay - - - 6,263 Total 719,566 679,513 40,053 614,203 Maternal and Child Health: Salaries and employee benefits 4,020,494 3,663,438 357,056 3,387,711 Operating expenditures 932,970 764,839 168,131 844,212 Capital outlay - - - 769 Total 4,953,464 4,428,277 525,187 4,232,692 75 This is trial version www.adultpdf.com [...]... expenditures and other financing sources (uses) $ 5,009,170 - Fund Balance: Beginning of year - July 1 End of year - June 30 $ $ 63,312,779 68,321,949 This is trial version www.adultpdf.com 78 $ 51,083,324 63,312,779 Schedule 3 Page 1 of 4 GASTON COUNTY, NORTH CAROLINA PUBLIC ASSISTANCE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH... www.adultpdf.com 76 957,599 Schedule 2 Page 14 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2008 Final Budget 2007 Actual Variance Over/Under Actual Library Administrative and Technical Services: Salaries and employee benefits Operating expenditures... www.adultpdf.com 77 Schedule 2 Page 15 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2008 Final Budget 2007 Variance Over/Under Actual Actual County Schools: Operating expenditures 38,858,243 38,575,843 282,400 37,164,391 Total education 42,555,243...Schedule 2 Page 13 of 15 GASTON COUNTY, NORTH CAROLINA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2008 Final Budget Primary Care: Operating expenditures Actual 2007 Variance Over/Under Actual 57,123 49,242 7,881 - 2,537,006 3,454,239 5,991,245 2,501,957... 319,013 Schedule 3 Page 2 of 4 GASTON COUNTY, NORTH CAROLINA PUBLIC ASSISTANCE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2008 2007 Final Budget Actual Work First - County: Salaries and employee benefits Operating expenditures 1,693,599 1,053,287 1,631,242 954,308 62,357 98,979... 338,982 Schedule 3 Page 4 of 4 GASTON COUNTY, NORTH CAROLINA PUBLIC ASSISTANCE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2008 Final Budget Residential Service Expenditures: Title IV - foster care Adoption Receiving homes State foster home Special treatment 2007 Variance Over/Under... 810,720 Work First - Other: Salaries and employee benefits Operating expenditures Capital outlay Total Senior Center: Operating expenditures Variance Over/Under This is trial version www.adultpdf.com 80 Actual Schedule 3 Page 3 of 4 GASTON COUNTY, NORTH CAROLINA PUBLIC ASSISTANCE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE... Revenues over (under) expenditures Other Financing Sources (Uses): Fund balance appropriated Transfers from/to other funds: To Capital Improvement Fund From General Fund Total other financing sources (uses) 3,829,290 - (3,829,290) - (800,000) 24,981,264 (800,000) 24,981,264 - 24,095,991 28,010,554 24,181,264 (3,829,290) 24,095,991 - 2,159,501 2,159,501 2, 030,4 00 Revenues and other financing sources (uses)... (under) expenditures Other Financing Sources (Uses): Installment purchase contracts issued Fund balance appropriated Transfers from (to) other funds: From Capital Improvements Fund To Debt Service Fund To Public Assistance Fund To Property Revaluation Fund To Capital Improvements Fund To Library Fund To Emergency Telephone System Fund Total other financing sources (uses) Revenues and other financing sources... 24,181,264 (3,829,290) 24,095,991 - 2,159,501 2,159,501 2, 030,4 00 Revenues and other financing sources (uses) over (under) expenditures and other financing sources (uses) $ $ Fund Balance: Beginning of year - July 1 14,898,200 12,867,800 $ 17,057,701 $ 14,898,200 End of year - June 30 This is trial version www.adultpdf.com 82 This is trial version www.adultpdf.com . BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Code Enforcement Administration: Salaries. BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Purchasing: Salaries and. BALANCE - BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2008 WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007 2007 Final Variance Budget Actual Over/Under Actual 2008 Human Resources: Salaries