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