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7 <br />Five Year Financial Plan - One <br />114 Sales Tax Option in FY2012 and Freeze Expenditures at FY2011 Levels <br />189,535,576 <br />191,353,246 <br />184,981,325 <br />188,269,202 <br />GENERAL FUND <br />One Time Revenue Sources <br />Capital Reserve Funds <br />Adjust for appeals <br />Reval <br />440,000 <br />100,000 <br />Budgeted Revenues for: <br />2011 <br />2012 <br />2013 <br />2014 <br />2015 <br />Estimated operating revenues from <br />previous fiscal year <br />197,223,716 <br />189,535,576 <br />191,353,246 <br />184,981,325 <br />188,269,202 <br />Change resulting from Revaluation <br />- <br />- <br />(10,172,002) <br />- <br />- <br />Annual Change in Property Taxes <br />(2,939,951) <br />(1,999,652) <br />1,315,959 <br />2,082,396 <br />2,947,630 <br />Register of Deeds Fees <br />1,080 <br />180,000 <br />177,000 <br />217,000 <br />220,000 <br />Building Inspection Fees <br />(391,000) <br />200,000 <br />200,000 <br />250,000 <br />250,000 <br />Increase (Decrease) in other Revenues <br />(2,895,032) <br />- <br />- <br />- <br />- <br />Growth (Dec) in Sales taxes <br />(392,203) <br />401,322 <br />543,122 <br />692,481 <br />851,751 <br />Addition of 1/4 cent sales tax for education cost <br />3,036,000 <br />1,564,000 <br />46,000 <br />46,460 <br />Reduction in Taxes - Article 39 and Article 44 (Medicaid) <br />(1,071,034) <br />- <br />- <br />- <br />" <br />Total Re- occurring Revenues <br />189,535,576 <br />191,353,246 <br />184,981,325 <br />188,269,202 <br />192,585,043 <br />One Time Revenue Sources <br />Capital Reserve Funds <br />940,000 <br />110,000 <br />440,000 <br />100,000 <br />- <br />Capitalized Interest Proceeds - School Debt <br />3,967,669 <br />3,967,669 <br />- <br />- <br />Grants (Library/Staff for Food Council) <br />170,354 <br />70,354 <br />Cont from Capital Projects Funds <br />5,700,000 <br />Lottery Proceeds <br />- <br />Fund Balance <br />- <br />Total Revenues <br />194,613,599 <br />201,201,269 <br />185,421,325 <br />188,369,202 <br />192,585,043 <br />Budgeted Expenditures for: <br />Estimated operating expenditures from <br />previous fiscal year <br />189,996,364 <br />192,533,245 <br />199,506,102 <br />198,804,959 <br />198,371,882 <br />RCCC Current Expense Funding <br />53,714 <br />School Current Expense Funding: <br />Current Operations <br />1,500,000 <br />Building and Grounds Maintenance <br />- <br />Opening New Schools <br />- <br />New Debt Service <br />Housing Unit for Detention Center <br />3,100,000 <br />(154,250) <br />(124,000) <br />(124,000) <br />(145,000) <br />School Debt <br />2,149,154 <br />4,735,000 <br />(142,050) <br />(197,950) <br />(224,400) <br />Parking Deck <br />Retirement of Debt Service <br />(1,184,755) <br />(842,492) <br />(1,485,616) <br />(180,503) <br />(896,788) <br />Fulfilled /Added Econ Dev Incentive Grants <br />(186,080) <br />52,065 <br />(371,477) <br />25,376 <br />(216,625) <br />Maximum County Contribution for NC Research Campus <br />- <br />1,422,000 <br />44,000 <br />43,700 <br />Salaries and Benefits: <br />Reduction in Workforce <br />(2,475,204) <br />- <br />- <br />- <br />COLA <br />1,680,553 <br />Restored Position - Soil & Water <br />49,024 <br />Retirement IncentivelVacation payouts (estimated) <br />250,000 <br />- <br />New Positions inclusive of all benefits - Detention Unit <br />863,631 <br />2,922,534 <br />Increase in operational cost for the Housing Unit <br />- <br />260,000 <br />Increase (Decrease) in Contingency <br />263,883 <br />- <br />Misc. Increases (Decreases) in Operational Expenditures <br />(3,627,202) <br />Vehicles New & Replacements - General Govt <br />Building Maintenance Repairs <br />- <br />Cabarrus Health Alliance Funding <br />100,163 <br />Total Operating Expenditures <br />192,533,245 <br />199,506,102 <br />198,804,959 <br />198,371,882 <br />196,932,769 <br />Funding for Capital Projects: <br />Capital Improvement Plan - Capital Reserve Funds <br />940,000 <br />110,000 <br />440,000 <br />100,000 <br />- <br />Capital Improvement Plan - General Fund Monies <br />1,070,000 <br />1,070,000 <br />1,070,000 <br />1,070,000 <br />1,070,000 <br />Staff position for Food Council <br />70,354 <br />70,354 <br />- <br />- <br />- <br />Total Expenditures <br />194,613,599 <br />200,756,456 <br />200,314,959 <br />199,541,882 <br />198,002,769 <br />Revenues over (under) Expenditures <br />- <br />444,813 <br />(14,893,634) <br />(11,172,680) <br />(5,417,726) <br />Estimated Unreserved Fund Balance <br />58,436,158 <br />58,880,971 <br />43,987,337 <br />32,814,657 <br />27,396,931 <br />as a % of Current Budget <br />30.03% <br />29.33% <br />21.96% <br />16.44% <br />13.84% <br />Property Tax Rate <br />.631100 <br />.631100 <br />.63 1100 <br />.63/100 <br />.631100 <br />Total Debt Service Payments <br />42,269,653 <br />46,007,911 <br />44,256,245 <br />43,753,792 <br />42,487,604 <br />as a % of Current Budget <br />21.72% <br />22.92% <br />22.09% <br />21.93% 21.46% <br />Attachment number 1 <br />G -4 <br />Page <br />145 <br />E <br />r <br />