Harnett  County, North Carolina
Enterprise Funds
Combining Schedule of Revenues and Expenditures 
Budget and Actual (Non-GAAP) - Non-Operating Enterprise Funds
For the Year Ended June 30, 2001                                                                          
Northeast Metro Buies Creek/Coats South Central West Central Northwest Southwest Bunnlevel/Riverside Southeast East Central 
Water & Sewer Fund Water & Sewer Fund Water & Sewer Fund Water and Sewer Water and Sewer Fund Water & Sewer Fund Water & Sewer Fund Water & Sewer Fund Water & Sewer Fund Totals
Variance
Favorable
Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual (Unfavorable)
Expenditures:
     Budgetary appropriations:  
          Interest paid  $       520,746  $    484,016  $  75,645  $    69,787  $  493,981  $  242,866  $   144,661  $   134,443  $   147,255  $  135,930  $   431,988  $   251,519  $  60,500  $     8,788  $  77,538  $   71,566  $  203,216  $   187,569  $    2,155,530  $        1,586,484  $         569,046
          Debt principal 673,357 641,200 110,000 110,000 461,301 144,500 35,250 35,250 59,000 59,000 280,974 261,910 29,959 3,000 19,000 19,000 44,000 44,000 1,712,841 1,317,860 394,981
              Total expenditures 1,194,103 1,125,216 185,645 179,787 955,282 387,366 179,911 169,693 206,255 194,930 712,962 513,429 90,459 11,788 96,538 90,566 247,216 231,569 3,868,371 2,904,344 964,027
 
 Revenues under expenditures (1,194,103) (1,125,216) (185,645) (179,787) (955,282) (387,366)   (179,911) (169,693) (206,255) (194,930) (712,962) (513,429) (90,459) (11,788) (96,538) (90,566) (247,216) (231,569) (3,868,371) (2,904,344) 964,027
Other Financing Sources:
      Capital lease transfers in 1,194,103 1,125,216 185,645 179,787 955,282 387,366 179,911 169,693 206,255 194,930 712,962 513,429 90,459 11,788 96,538 90,566 247,216 231,569 3,868,371 2,904,344 (964,027)
               Total other financing
                    sources 1,194,103 1,125,216 185,645 179,787 955,282 387,366 179,911 169,693 206,255 194,930 712,962 513,429 90,459 11,788 96,538 90,566 247,216 231,569 3,868,371 2,904,344 (964,027)
    Revenues and other financing
       sources over (under)
       expenditures  $                     - ---    $              - ---  $                - ---  $                - ---  $                 - ---  $                - ---  $              - ---  $              - ---  $                - ---  $                     - ---  $                        -
Reconciliation of modified
  accrual basis to full
   accrual basis:
      Payment of bond principal           641,200        110,000        144,500         35,250        59,000        261,910          3,000        19,000         44,000              1,317,860
    Decrease in interest expense
        accrual             4,074                513               892                167              274             1,173                 12                82                188                    7,375
    Debt proceeds received  
    Reduction of investment in  
       direct financing lease  
       receivable        (645,274)       (110,513)      (145,392)        (35,417)      (59,274)    (263,083)         (3,012)      (19,082)        (44,188)           (1,325,235)
 
      Net income, full accrual basis  $                  -  $                -  $                -  $                -  $               -  $                -  $              -  $              -  $                -  $                         -