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i <br />r <br />Five Year Financial Plan - Four <br />Eliminates the 114 Cent Sales Tax Option In FY 2012 and Freeze Expenditures at FY2012 Level <br />GENERAL FUND <br />Lottery Proceeds <br />Fund Balance <br />Total Revenues <br />194,613,599 <br />Adjust for appeals <br />Reval Neutral <br />183,723,202 <br />187,892,583 <br />Budgeted Revenues for: <br />2011 <br />2012 <br />2013 <br />2014 <br />2015 <br />Estimated operating revenues from <br />Estimated operating expenditures from <br />previous fiscal year <br />197,223,716 <br />189,535,576 <br />188,317,246 <br />180,381,325 <br />183,623,202 <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 />Inc in Property Tax <br />Current Operations <br />1,500,000 <br />800,000 <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 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 />(124,000) <br />- <br />- <br />- <br />- <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 />188,317,246 <br />180,381,325 <br />183,623,202 <br />187,892,583 <br />One Time Revenue Sources <br />(180,503) <br />(896,788) <br />Fulfilled /Added Econ Dev Incentive Grants <br />(186,080) <br />52,065 <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 />Reduction in Workforce <br />(2,475,204) <br />- <br />Cont from Capital Projects Funds <br />- <br />5,700,000 <br />COLA <br />1,680,553 <br />1,212, 840 <br />Lottery Proceeds <br />Fund Balance <br />Total Revenues <br />194,613,599 <br />198,165,269 <br />180,821,325 <br />183,723,202 <br />187,892,583 <br />Budgeted Expenditures for: <br />Estimated operating expenditures from <br />previous fiscal year <br />189,996,364 <br />192,533,245 <br />201,648,960 <br />200,947,817 <br />200,514,740 <br />RCCC Current Expense Funding <br />53,714 <br />27,783 <br />School Current Expense Funding: <br />Current Operations <br />1,500,000 <br />800,000 <br />Building and Grounds Maintenance <br />- <br />40,000 <br />Opening New Schools <br />- <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 />- <br />- <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 />- <br />COLA <br />1,680,553 <br />1,212, 840 <br />Restored Position - Soil & Water <br />49,024 <br />- <br />Retirement IncentiveNacation Payout (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 in Operational Expenditures <br />(3,627,202) <br />- <br />- <br />- <br />- <br />Cabarrus Health Alliance Funding <br />100,163 <br />62,235 <br />Total Operating Expenditures <br />192,533,245 <br />201,648,960 <br />200,947,817 <br />200,514,740 <br />199,075,627 <br />Funding for Capital Protects: <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 />Contribution to Capital Reserve Fund <br />- <br />- <br />- <br />- <br />Staff position for Food Council <br />70,354 <br />70,354 <br />- <br />Total Expenditures <br />194,613,599 <br />202,899,314 <br />202,457,817 <br />201,684,740 <br />200,145,627 <br />Revenues over (under) Expenditures <br />- <br />(4,734,045) <br />(21,636,492) <br />(17,961,538) <br />(12,253,044) <br />Estimated Unreserved Fund Balance <br />58,436,158 <br />53,702,113 <br />32,065,621 <br />14,104,083 <br />1,851,039 <br />as a % of Current Budget <br />30.03% <br />26.47% <br />15.84% <br />6.99% <br />0.92% <br />Property Tax Rate <br />.631100 <br />.63/100 <br />.63/100 <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 />22.68% <br />21.86% <br />21.69% <br />21.23% <br />Attachment number 1 <br />' G -4 Page 148 <br />