Harnett County, North Carolina
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual
For the Year Ending June 30, 2001
With Comparative Actual Amounts for Year Ended June 30, 2000							Continued
			2001				2000
	Budget		Actual		Variance		Actual
Revenues:
Ad valorem taxes:
Taxes	$    24,923,954		$ 25,108,132		$      184,178		$  22,775,575
Penalties and interest	341,000		340,731		(269)		257,489
Total	25,264,954		25,448,863		183,909		23,033,064
Other taxes and licenses:
Local option sales tax	10,866,000		10,607,884		(258,116)		10,040,243
Cable franchise license	200,000		205,390		5,390		104,592
Occupancy taxes	130,500		128,950		(1,550)		143,814
Excise stamp - real property	360,000		185,989		(174,011)		186,478
Total	11,556,500		11,128,213		(428,287)		10,475,127
Unrestricted intergovernmental:
Intangibles taxes	457,916		443,957		(13,959)		432,941
ABC boards	12,702		12,481		(221)		12,828
Food stamp sales tax reimbursement	63,213		63,212		(1)		62,432
Inventory tax reimbursement	325,833		651,665		325,832		647,363
Senior citizens exemption reimbursement	75,000		72,434		(2,566)		72,434
Controlled substance	39,557		40,835		1,278		9,318
Asset forfeitures	5,000		---		(5,000)		37,389
Civil license revenue	11,850		13,284		1,434		12,780
Total	991,071		1,297,868		306,797		1,287,485
Restricted intergovernmental:
Federal and state grants	12,760,382		11,662,535		(1,097,847)		15,504,311
Court facilities fees	123,308		122,031		(1,277)		107,727
ABC funds - Library	14,000		11,821		(2,179)		10,459
Total	12,897,690		11,796,387		(1,101,303)		15,622,497
Permits and fees:
Filing & registration fees	19,450		19,590		140		3,462
Dog warden fees	9,920		9,966		46		8,210
Register of Deeds fees	335,000		367,060		32,060		301,203
Inspection fees	519,496		484,722		(34,774)		444,334
Planning fees	114,000		79,618		(34,382)		116,942
Other fees	108,740		100,931		(7,809)		---
Total	1,106,606		1,061,887		(44,719)		874,151
With Comparative Actual Amounts for Year Ended June 30, 2000							Continued
			2001				2000
	Budget		Actual		Variance		Actual
Sales and services:
Rents, concessions and fees	$         560,349		$      646,419		$        86,070		$       419,149
Court costs and fees	129,861		77,147		(52,714)		81,293
Jail fees	144,840		140,593		(4,247)		121,636
Ambulance fees	1,475,000		1,354,917		(120,083)		1,157,749
Library fees	13,525		13,629		104		11,477
Health fees	2,275,171		2,286,137		10,966		2,250,119
Total	4,598,746		4,518,842		(79,904)		4,041,423
Investment earnings:
Interest	678,003		817,404		139,401		831,429
Other general revenues:
Sale of assets	25,312		25,312		---		30,362
Miscellaneous revenues	1,389,069		1,229,065		(160,004)		690,039
Donations - Library	2,675		2,672		(3)		1,351
Total	1,417,056		1,257,049		(160,007)		721,752
Total revenues	58,510,626		57,326,513		(1,184,113)		56,886,928
Expenditures:
General government:
Governing body:
Personnel services	58,859		51,703		7,156		97,230
Operations & maintenance	818,483		789,788		28,695		903,569
Total	877,342		841,491		35,851		1,000,799
Administration:
Personnel services	266,452		260,911		5,541		247,638
Operations & maintenance	31,970		19,174		12,796		20,705
Total	298,422		280,085		18,337		268,343
Personnel:
Personnel services	183,116		161,690		21,426		140,152
Operations & maintenance	29,656		27,256		2,400		23,201
Capital outlay	2,446		2,424		22		576
Total	215,218		191,370		23,848		163,929
With Comparative Actual Amounts for Year Ended June 30, 2000							Continued
			2001				2000
	Budget		Actual		Variance		Actual
Board of Elections:
Personnel services	$         168,124		$      167,810		$             314		$       153,326
Operations & maintenance	73,741		53,755		19,986		74,394
Capital outlay	10,901		10,751		150		14,036
Total	252,766		232,316		20,450		241,756
Finance:
Personnel services	343,467		310,690		32,777		280,927
Operations & maintenance	158,984		143,132		15,852		479,386
Capital outlay	78,450		78,441		9		102,009
Total	580,901		532,263		48,638		862,322
Management information services:
Personnel services	229,792		226,452		3,340		188,087
Operations & maintenance	282,009		269,545		12,464		206,771
Capital outlay	21,535		21,534		1		37,931
Total	533,336		517,531		15,805		432,789
Tax:
Personnel services	1,078,645		1,059,574		19,071		925,986
Operations & maintenance	301,169		242,149		59,020		164,870
Capital outlay	15,585		14,831		754		38,826
Total	1,395,399		1,316,554		78,845		1,129,682
Register of Deeds:
Personnel services	460,216		449,790		10,426		433,288
Operations & maintenance	184,576		142,047		42,529		127,140
Capital outlay	279,921		251,965		27,956		70,624
Total	924,713		843,802		80,911		631,052
Facilities fees:
Personnel services	539		---		539		297
Operations & maintenance	64,358		60,968		3,390		55,833
Capital outlay	2,886		2,885		1		1,983
Total	67,783		63,853		3,930		58,113
Public buildings:
Personnel services	364,016		350,427		13,589		351,651
Operations & maintenance	1,038,962		979,437		59,525		791,208
Capital outlay	64,415		65,034		(619)		6,682
Total	1,467,393		1,394,898		72,495		1,149,541
With Comparative Actual Amounts for Year Ended June 30, 2000							Continued
			2001				2000
	Budget		Actual		Variance		Actual
General services:
Personnel services	$           85,776		$        85,024		$             752		$         93,846
Operations & maintenance	199,227		181,606		17,621		185,114
Capital outlay	---		---		---		2,054
Total	285,003		266,630		18,373		281,014
Transportation:
Personnel services	398,379		392,133		6,246		298,764
Operations & maintenance	333,654		313,813		19,841		198,561
Total	732,033		705,946		26,087		497,325
Total general government	7,630,309		7,186,739		443,570		6,716,665
Public safety:
Sheriff's department:
Personnel services	2,776,325		2,705,107		71,218		2,606,839
Operations & maintenance	630,839		544,244		86,595		488,922
Capital outlay	381,117		324,515		56,602		443,538
Total	3,788,281		3,573,866		214,415		3,539,299
Campbell campus deputies:
Personnel services	339,199		333,745		5,454		223,489
Operations & maintenance	21,864		10,533		11,331		12,430
Total	361,063		344,278		16,785		235,919
Communications:
Personnel services	521,002		475,951		45,051		510,991
Operations & maintenance	67,050		54,426		12,624		48,689
Capital outlay	8,481		7,465		1,016		11,026
Total	596,533		537,842		58,691		570,706
Jail:
Personnel services	1,025,760		998,736		27,024		959,277
Operations & maintenance	570,252		522,492		47,760		493,929
Capital outlay	---		---		---		5,881
Total	1,596,012		1,521,228		74,784		1,459,087
Emergency services:
Personnel services	320,013		310,916		9,097		288,024
Operations & maintenance	105,918		103,536		2,382		119,474
Capital outlay	26,634		26,634		---		26,788
Total	452,565		441,086		11,479		434,286
With Comparative Actual Amounts for Year Ended June 30, 2000							Continued
			2001				2000
	Budget		Actual		Variance		Actual
Emergency medical services:
Personnel services	$      1,455,672		$   1,441,852		$        13,820		$    1,111,171
Operations & maintenance	2,723,919		2,570,917		153,002		2,574,469
Capital outlay	1,800		1,728		72		199,936
Total	4,181,391		4,014,497		166,894		3,885,576
District's Attorney's Office:
Personnel services	82,046		71,456		10,590		56,506
Operations & maintenance	5,703		4,505		1,198		5,937
Capital outlay	---		---		---		15,410
Total	87,749		75,961		11,788		77,853
Medical examiner:
Operating expenditures	32,500		34,950		(2,450)		26,650
Animal control:
Personnel services	165,906		159,542		6,364		185,339
Operations & maintenance	59,924		50,769		9,155		47,750
Capital outlay	13,000		597		12,403		18,108
Total	238,830		210,908		27,922		251,197
Total public safety	11,334,924		10,754,616		580,308		10,480,573
Environmental protection:
Soil and water:
Personnel services	81,703		81,395		308		74,571
Operations & maintenance	9,853		8,532		1,321		6,562
Capital outlay	---		---		---		3,495
Total environmental protection	91,556		89,927		1,629		84,628
Transportation:
Airport:
Operations & maintenance	44,050		38,665		5,385		40,478
Total transportation	44,050		38,665		5,385		40,478
Economic and physical development
Planning & inspections:
Personnel services	650,545		643,569		6,976		555,910
Operations & maintenance	74,598		63,054		11,544		54,325
Capital outlay	10,063		7,702		2,361		2,433
Total	735,206		714,325		20,881		612,668
With Comparative Actual Amounts for Year Ended June 30, 2000							Continued
			2001				2000
	Budget		Actual		Variance		Actual
Industrial development:
Personnel services	$         100,151		$        99,040		$          1,111		$         92,906
Operations & maintenance	63,141		57,982		5,159		31,028
Capital outlay	---		---		---		20,602
Total	163,292		157,022		6,270		144,536
Cooperative Extension:
Personnel Services	599,302		566,523		32,779		345,938
Operations & Maintenance	383,427		292,530		90,897		82,688
Capital outlay	1,482		1,482		---		7,959
Total	984,211		860,535		123,676		436,585
Human resources:
Personnel services	441,177		344,483		96,694		239,577
Operations & maintenance	409,738		332,469		77,269		92,953
Capital outlay	15,174		12,737		2,437		78,634
Total	866,089		689,689		176,400		411,164
Total economic and
physical development	2,748,798		2,421,571		327,227		1,604,953
Human services:
Health:
Personnel services	3,091,743		2,899,887		191,856		2,784,042
Operations & maintenance	1,018,911		925,000		93,911		1,107,219
Capital outlay	26,568		26,276		292		35,600
Total	4,137,222		3,851,163		286,059		3,926,861
Social services:
Personnel services	4,666,517		4,528,866		137,651		4,000,682
Operations & maintenance	380,752		370,223		10,529		333,933
Capital outlay	18,077		16,959		1,118		6,514
Total	5,065,346		4,916,048		149,298		4,341,129
Public assistance:
Temporary assistance for needy families	10,000		3,334		6,666		1,672
Aid to the aged and disabled	1,112,451		1,095,985		16,466		1,035,897
Medicaid	3,614,353		3,609,352		5,001		3,122,449
Aid to the blind	7,500		2,961		4,539		5,358
County assistance	5,500		5,191		309		2,171
CP&L Project SHARE	41,654		32,419		9,235		27,223
Crisis intervention	265,918		235,510		30,408		492,316
Adoption assistance - IV-B	16,712		16,711		1		16,127
Adoption IV-B vendor	6,000		3,535		2,465		4,123
Adoption IV-E vendor	2,000		724		1,276		---
Adoption assistance IV-E	40,254		40,254		---		32,149
With Comparative Actual Amounts for Year Ended June 30, 2000							Continued
			2001				2000
	Budget		Actual		Variance		Actual
Public assistance (continued):
Public assistance refund	$           30,000		$          5,387		$        24,613		$       (56,988)
Foster care - other	7,000		6,816		184		3,398
Title IV-E Foster care	378,900		368,775		10,125		280,294
Foster care - county payments	35,000		12,656		22,344		7,318
State Foster Home Care	100,000		77,377		22,623		85,028
Special Services -  foster care	10,600		8,200		2,400		7,672
Vendor transportation	230,000		227,590		2,410		159,286
Specialized foster care	60,000		49,205		10,795		74,597
Families for kids	48,243		47,264		979		---
Independent living - foster care	12,926		10,349		2,577		3,909
Day care	4,267,304		3,834,614		432,690		3,213,942
Food stamp employment training	5,275		5,275		---		3,550
All county clothing allowance	20,000		17,675		2,325		16,840
Professional services	93,000		89,557		3,443		64,721
Workfirst-emergency cash	85,000		58,215		26,785		54,925
Workfirst transportation grant	22,499		22,499		---		4,400
Workfirst county issued	20,000		8,234		11,766		13,804
Workfirst	288,000		284,167		3,833		201,534
Contracted services	230,000		227,668		2,332		182,472
Donations	7,842		4,118		3,724		4,481
TEA-foster care	74,000		74,564		(564)		10,113
Food stamp issuance	51,500		45,253		6,247		19,240
Special needs adoption	62,740		17,144		45,596		27,260
United Way - Hurricane Floyd	---		---		---		38,065
Total	11,262,171		10,548,578		713,593		9,159,346
One-on-One:
Personnel services	82,789		74,739		8,050		60,033
Operations & maintenance	91,808		88,599		3,209		55,203
Capital outlay	---		---		---		19,042
Total	174,597		163,338		11,259		134,278
Restitution:
Personnel services	30,407		25,667		4,740		5,187
Operations & maintenance	6,170		4,875		1,295		1,788
Capital outlay	---		---		---		697
Total	36,577		30,542		6,035		7,672
Veterans services:
Personnel services	49,092		48,037		1,055		42,307
Operations & maintenance	16,161		13,220		2,941		11,634
Capital outlay	---		---		---		2,091
Total	65,253		61,257		3,996		56,032
With Comparative Actual Amounts for Year Ended June 30, 2000							Continued
			2001				2000
	Budget		Actual		Variance		Actual
Department on aging:
Personnel services	$         176,311		$      175,374		$             937		$       146,458
Operations & maintenance	83,992		70,979		13,013		56,926
Capital outlay	---		---		---		3,054
Total	260,303		246,353		13,950		206,438
Community alternatives program:
Personnel services	195,778		131,069		64,709		145,717
Operations & maintenance	66,975		56,295		10,680		49,490
Total	262,753		187,364		75,389		195,207
Mental health:
Operating expenditures	179,680		177,280		2,400		175,925
Total human services	21,443,902		20,181,923		1,261,979		18,202,888
Cultural and recreational:
Library:
Personnel services	375,525		366,763		8,762		312,080
Operations & maintenance	241,561		221,989		19,572		168,513
Capital outlay	175,335		174,869		466		126,987
Total	792,421		763,621		28,800		607,580
Parks & recreation:
Personnel services	128,618		115,715		12,903		112,967
Operations & maintenance	139,284		119,847		19,437		99,188
Capital outlay	7,200		6,962		238		31,651
Total	275,102		242,524		32,578		243,806
Total cultural and recreational	1,067,523		1,006,145		61,378		851,386
Intergovernmental:
Education:
CCCC campus	318,119		318,119		---		302,970
Public school - current expenditures	10,246,691		10,246,691		---		8,925,507
Public school - capital outlay	609,860		609,860		---		534,860
Public school -  fines and forfeitures	111,612		155,612		(44,000)		---
Public school building bond	---		---		---		5,221,290
Board of Education - sales tax	---		---		---		1,029,324
Total intergovernmental	11,286,282		11,330,282		(44,000)		16,013,951
Debt services:
Principal retirement	2,142,934		2,142,933		1		2,002,493
Interest	2,998,217		2,928,429		69,788		2,023,166
Total debt services	5,141,151		5,071,362		69,789		4,025,659
With Comparative Actual Amounts for Year Ended June 30, 2000							Concluded
			2001				2000
	Budget		Actual		Variance		Actual
Total expenditures	$    60,788,495		$ 58,081,230		$   2,707,265		$  58,021,181
Revenues over (under) expenditures	(2,277,869)		(754,717)		1,523,152		(1,134,253)
Other financing sources (uses):
Operating transfers in	964,884		964,884		---		---
Operating transfers out	(1,324,079)		(1,324,079)		---		(1,058,944)
Proceeds of capital leases	222,226		222,226		---		469,021
Appropriated fund balance	1,388,746		---		(1,388,746)		---
Total other financing sources (uses)	1,251,777		(136,969)		(1,388,746)		(589,923)
Revenues and other financing sources
over (under) expenditures and other
financing sources (uses)	(1,026,092)		(891,686)		134,406		(1,724,176)
Fund balance - beginning of year, July 1	---		15,697,451		---		15,783,463
Residual equity transfers from other funds	1,026,092		1,082,958		56,866		1,638,164
Fund balance - end of year, June 30	$                     -		$ 15,888,723		$      191,272		$  15,697,451