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Schedule 32
<br /> Cabarrus County, North Carolina Page 2 of 2
<br /> Landfill Fund
<br /> Schedule of Revenues and Expenditures -Budget and Actual (Non-GAAP Basis)
<br /> For the Fiscal Year Ended June 30, 2009
<br /> 2009
<br /> Variance
<br /> Favorable
<br /> Budget Actual (Unfavorable)
<br /> Other operating expenditures:
<br /> Auto and truck maintenance 22,000 14,481 7,519
<br /> Building and ground maintenance 27,000 9,543 17,457
<br /> Consultants 15,000 15,000 -
<br /> Engineers 370,000 99,122 270,878
<br /> Fuel 85,000 69,835 15,165
<br /> Heavy equipment maintenance 60,000 44,494 15,506
<br /> Landfill disposal tax remittance 106,000 86,994 19,006
<br /> Minor equipment maintenance 34,000 25,490 8,510
<br /> Minor office equipment 2,200 1,674 526
<br /> Other operating cost 4,200 2,176 2,024
<br /> Purchased service 60,000 25,324 34,676
<br /> Recycling program 13,100 7,716 5,384
<br /> Service contracts 5,428 2,587 2,841
<br /> Tire disposal 145,000 90,778 54,222
<br /> Tools and minor equipment 11,850 1,713 10,137
<br /> Waste disposal charges 3,500 1,108 2,392
<br /> White goods expense 35,000 29,455 5,545
<br /> Total other operating expenditures 999,278 527,490 471,788
<br /> Capital outlay:
<br /> Building improvements 1,874,468 128,810 1,745,658
<br /> Equipment and furniture 466,400 466,100 300
<br /> Motor vehicles 28,000 25,295 2,705
<br /> Total capital outlay 2,368,868 620,205 1,748,663
<br /> Total expenditures 3,917,052 1,675,197 2,241,855
<br /> Revenues over (under) expenditures (1,934,052) (426) (1,934,478)
<br /> Appropriated fund balance 1,934,052 - 1,934,052
<br /> Revenues and appropriated fund balance
<br /> over expenditures $ - (426) $ (426)
<br /> Reconciliation from budgetary basis (modified accrual)
<br /> to full accrual:
<br />Reconciling items:
<br />Capital outlay 620,205
<br />Capital contribution 23,054
<br />Depreciation (325,369)
<br />Closure/postclosure costs (328,595)
<br />Increase in accrued vacation pay (6,865)
<br />Increase in other postemployment benefits (17,364)
<br />Total reconciling items (34,934)
<br />Net income $ (35,360)
<br />~ 21 Attachment number 3
<br />G-8 Page 398
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