Partnership Tax Workpapers

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					Notes

    Month
Fb Mr Ap My Ju

                          Process for Phases/Printouts (keep others in Finance and Payroll updated when changing phases)
<--                       By Jan 2, complete revisions to instruction manuals for submitting budget requests and capital projects.
<--                       By Jan 2, roll "Budget Phase" to Preliminary. Depts should enter budget during Preliminary phase.
<--                       On Jan 2, send instruction manuals to Dept Heads and make available on Finance Intranet
x                         After Mar 10, review requests for personnel and equipment. Forward requests for personnel to Payroll.
                            Forward requests for equipment to County Manager. Some items may be purchased in current year.
      x                   After Mar 10, staff will review all line-item requests and re-align to more appropriate accounts as needed.
                            Also, Finance will coordinate with the department contact to make any needed changes in amounts.
      x                   Near Mar 30, roll phase from Preliminary to Requested. Verify that details match account totals.
      x                   Near Mar 30, remove access to budget entry from everyone except users in Finance Dept, Health Dept,
                            and Social Services Dept.
      x                   Before next phase, print 12 system reports for Commissioners, Manager, and others to review the amounts.
                            Download a system report and make available on County website.
          x               After Apr 10, roll phase from Requested to Recommended. In this phase, enter changes recommended by
                            County Manager and decreases noted by Assistant County Manager or County Finance Director.
              x           Before next phase, print 12 system reports for Commissioners, Manager, and others to review the amounts.
                            Download a system report and make available on County website.
              x           After May 10, roll phase from Recommended to Approved. In this phase, enter changes approved by all
                            Commissioners. Unless directed by Commissioners, totals shown in budget ordinance should not be
                            changed. Therefore, if payroll budget is updated during this phase, change budget in other line-item
                            accounts such that the entire department receives no change in budget.
                   x      Before next phase, print 2 system reports for Manager and Finance to review the amounts.
                            Download a system report and make available on County website.
                   x      After budget is adopted, roll phase from Approved to Adopted. After rolling to this phase, no changes may
                            be made that will change the budget ordinance.
                   x      Help determine number of copies needed for Budget Books. Ask Admin. Asst. to print report of revenues
                            and expenditures for all funds and depts. Then, download report to make available on County website.
                            Ask Payroll to print report of salaries. Ask Personnel to provide reports of pay plan and classifications.

SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004                                         Page 1 of 35 -- Printed 3/4/2011
Notes

    Month
Fb Mr Ap My Ju

                          Process for Payroll Updates -- Finance
<--                       Prior to dept head meeting, enter current budget for part-time and overtime wages as next year's request.
                            For Payroll, print a system report with details for all salary accounts (5-121-00 to 5-125-00).
x     x   x   x           Verify that changes in permanent positions are entered as "Comments" for the affected account number.
                            At Manager's direction, Finance will enter "Comments" for phases after requested phase.
      x   x   x           On each payday, print four system reports with details for all salary accounts (5-121-00 to 5-125-00).
                            Highlight any changes from the previous system report. If no changes made, do not distribute reports.
                            Distribute updated system report to Payroll, Personnel, and Manager. Keep one in Finance.
      x   x   x           After each update of the payroll budget to the financial system, re-enter the following budget figures:
                            certain positions either are not really eligible or elect not to receive health and dental insurance
                               BOE's board elects not to receive health and dental insurance (010-418-5-133-00 & 5-134-00)
                            x Sheriff's retiree positions may not receive health and dental insurance (010-441-5-133-00 & 5-134-00)
                               Coop. Extension positions receive state insurance (enter half of calculated budget for 010-495-5-133-00 & 5-134-0
                            x Coroner and Assistant Coroner have elected not to receive dental insurance (010-451-5-134-00)
                               any positions that are listed but are not being funded (e.g. positions requested but not recommended)
                            certain aged persons in positions would not receive health insurance (0XX-XXX-5-133-00).
                            review expenditures for any grant-funded positions where the grant specifies what is reimbursable.

                          Process for Payroll Updates -- Communication from Finance to Payroll
<--                       Ask Payroll to enter changes to the salary budget reports for projected increases for C.O.L.A., medical and
                            dental insurance premiums, and any other salary and fringe benefit expenditures. County Manager's
                            office will determine the necessary changes.
<--                       Obtain three salary budget printouts (one each for Manager and Finance, and one to distribute to other depts.)
                            When distributing budget packets, send salary budget printouts to each department.
<-- x     x   x           Review each salary budget printout to check for inaccuracies. Ask others to review report for their depts.
                            For example, verify percentages for C.O.L.A. and standard rate increases, verify that positions listed as
                               vacant are, in fact, vacant, and verify that employee names are correct for the listed position.
      x   x   x           Ask Payroll to update payroll system based on "Comments" on system report printed by Finance.

SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004                                         Page 2 of 35 -- Printed 3/4/2011
Notes

    Month
Fb Mr Ap My Ju
                             Requested positions should remain on system, but with zero salary, if positions are not recommended
      x   x   x           Ask Payroll to update payroll system and print three salary budget reports following each payroll from Mar 15 to
                             April 15. Personnel cannot enter changes while Payroll updates and prints the salary budget reports.
              x           In early May, ask Payroll to post all changes/updates effective for May 15 payroll and print four salary budget reports


                          TaxBill Charts and BudMsg Charts
<--                       Change years of comparison and restate last year's percentages in appropriate columns.
          x   x    x      Update current categories shown in appropriate columns.
          x   x    x      Update percentages and verify formulas for any new categories.
          x   x    x      Update percentages and add any new categories on the charts.
          x   x    x      Update and print upon request and upon completion of each phase.
              x           For notice of public hearing, copy charts to Paint, save as TIFF, send to Jimmy Carpenter to prepare adv.
                   x      After budget adoption:
                            copy charts to Paint, save as TIFF, send to Chris Green to prepare for tax bills
                            also, save charts as GIF and send to IT (Marty Gold) to post on County website
                            also, convert budget ordinance to PDF & HTML, send to IT (Marty Gold) to post on County website
                            also, convert budget message to PDF, send to IT (Marty Gold) to post on County website

                          Fund Totals
<--                       Change years of comparison and restate last year's amounts in appropriate column.
      x   x   x    x      GF amount will come from other worksheets. Update formula as needed.
      x   x   x    x      Transfer amounts will come from 'GF Transfers' worksheet. Update formula as needed.
      x   x   x    x      Remainder of amounts must be entered from budget reports/queries.
      x   x   x    x      Update and print upon request and upon completion of each phase.

                          PF Transfers
<--                       Change years of comparison and restate last year's amounts in appropriate column.
      x   x   x    x      Review 4-980-XX accounts and 5-890-00 accounts. "Transfers In" should equal "Transfers Out," except

SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004                                           Page 3 of 35 -- Printed 3/4/2011
Notes

    Month
Fb Mr Ap My Ju
                            for workers comp charged directly to 5-432-00 account (instead of 5-890-00) in funds 11 and 54
      x   x   x    x      Public Assistance to DSS is sum of County portion of expenditures in 5.512.XX accounts in fund 11.
                            Verify that SS has entered County's portion in "Comments" for each account not at 100% County.
      x   x   x    x      Fund 21's only expenditures should be transfers out to other funds (funds 10 and 30).
      x   x   x    x      Update and print for Finance staff throughout budget process.
      x   x   x    x      Update and print for County Manager and Finance Director throughout budget process, upon request.
          x   x    x      Update and print for Commissioners for budget discussion.

                          PF Rev
<--                       Change years of comparison and restate last year's amounts in appropriate column.
      x                   Finance Director estimates revenues (print budget worksheet with detail for all revenues by account)
                             Calculate Current Year Tax Revenue as (ESTIMATED ASSESSED VALUE)(TAX RATE)(96%)
                             Ask Grants Specialist to help determine revenues for grant departments (432 to 440 and others)
                             Verify as many contracted revenues as possible. Obtain contracts that have not been sent to Finance.
      x                   Request new revenue accounts for next year's property taxes and Landfill user fees.
      x   x   x    x      Enter updated revenue estimates, including grants, as needed throughout process.
                             Donation expenditures (5-790-XX) must have revenue offset (4-810-XX or 4-991-00).
                             Special Expenditures (5-530-XX) must have revenue offset (4-510-XX).
                             Rescue Squads share certain medical expenditures (010-447-4-510-00 & 5-230-00)
                             Certain fire departments will reimburse County for insurance expenditures (028.452.4.460.00)
                             Verify that other taxing districts have sent payments in current year to the County (see 4-460-00).
      x   x   x    x      Update using query NXYRBUDREV; match all departmental revenue amounts on sheet to system.
      x   x   x    x      Use query NXYRBUDRV2 to review the amount of revenues in each fund and department.
      x   x   x    x      If possible, insert, modify, and/or delete rows as needed to minimize number of pages.
      x   x   x    x      Unhide column D (account numbers) when printing for Finance staff (may need to hide certain columns).
      x   x   x    x      Update and print for County Manager and Finance Director throughout budget process, upon request.
          x   x    x      Update and print for Commissioners for budget discussion.

                          PF Exp Sorted Dept

SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004                                        Page 4 of 35 -- Printed 3/4/2011
Notes

      Month
Fb Mr Ap My Ju
<--                       Change years of comparison and restate last year's amounts in appropriate column.
    x                     Identify all departments without budget entered and make sure budgets are entered.
                            Finance Director will request budget for several depts, including 411, 412, 413, 416, 430, 451, 612,
                               998, etc. and for several funds, including 14, 20, 21, 30, 40, 41, and 60
                            Ask Grants Specialist to help determine expenditures for grant departments (432 to 440 and others).
                            Ask County's B.R.G. board member to contact Finance Director of Boiling Springs for ranger's salary
                            Ask Accounting Specialist to determine expenditures for EDC Incentives (010-492-5-710-00).
                            Enter requested budget for R.O.D.'s supplemental retirement (010-419-5-137-00).
                            Enter requested budget for all capital leases (5-920-00 and 5-441-00) in 800 dept.
                            Health Dept, Social Services, Elections, Libraries, and others may wait until their own board approves
                            Health Dept also enters budget requests for funds 54 and 13 (fund 13 budget drives fund 65 budget)
    x                     Verify that the total of detailed lines matches the summary amount entered for the account
    x                     Review line-item requests for proper account numbers, project codes, and amounts using information from
                            contracts, capital policy, equipment item cost list, history, and other available materials.
    x                     Verify that changes in permanent positions are entered as "Comments" for the affected account number.
    x                     Identify large increases (e.g. travel) and equipment requests. Review items with County Manager.
    x    x    x    x      Finance Director reviews line-item requests and makes any necessary changes based on directions from
                            revenue estimates (March), County Manager (April/May), and Commissioners (June).
    x    x    x    x      Update using query NXYRBUDEXP; match all departmental expenditure amounts on sheet to system.
                            for dept 492, EDC Incentives are reported separately on workpapers
                            for dept 600, Special Capital Allocation is reported separately on workpapers
         x    x    x      Use query NXYRBUDGET to determine revenues and expenditures by department (and fund).
    x    x    x    x      Update and print for Finance staff throughout budget process.
    x    x    x    x      Update and print for County Manager and Finance Director throughout budget process, upon request.
         x    x    x      Update and print for Commissioners for budget discussion.

                          PF Exp Sorted Pg, PF Exp Sorted Amt, PF Exp Sorted Diff, and PF Exp Sorted %
    x    x    x    x      Update and re-sort information prior to printing.
    x    x    x    x      Update and print for Finance staff throughout budget process.

SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004                                       Page 5 of 35 -- Printed 3/4/2011
Notes

    Month
Fb Mr Ap My Ju
   x x x x                Update and print for County Manager and Finance Director throughout budget process, upon request.
      x x x               Update and print for Commissioners for budget discussion.




SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004                                     Page 6 of 35 -- Printed 3/4/2011
SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004   Page 7 of 35 -- Printed 3/4/2011
insurance (enter half of calculated budget for 010-495-5-133-00 & 5-134-00)




ch for Manager and Finance, and one to distribute to other depts.)




           SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004   Page 8 of 35 -- Printed 3/4/2011
nt three salary budget reports following each payroll from Mar 15 to

updates effective for May 15 payroll and print four salary budget reports




           SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004   Page 9 of 35 -- Printed 3/4/2011
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SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Notes/cdc/03-16-2004   Page 12 of 35 -- Printed 3/4/2011
                        Cleveland County                                                     Cleveland County
                FY 2009-2010 Primary Fund Budget                                     FY 2009-2010 Primary Fund Budget
                       Revenues By Source                                                Expenditures By Function

                                                  FY 2010      FY 2009                                    FY 2010       FY 2009

Federal/State/Other Local Funds, 3.3%                  3.3%         3.2%     Contingency, 2.1%                 2.1%           1.4%
Fund Reserve, 4.1%                                     4.1%         3.9%     Education, 26.1%                 26.1%          25.1%
Permits, Dept Fees, Interest, & Misc, 10.7%           10.7%        10.6%     Debt Service, 4.2%                4.2%           3.1%
Sales Tax and Other Taxes, 18.2%                      18.2%        21.7%     General Government, 12.8%        12.8%          11.8%
Prop. Taxes-Prior Years, 2.4%                          2.4%         2.4%     Economic Development, 2.2%        2.2%           2.2%
Prop. Taxes-Current Year, 61.3%                       61.3%        58.2%     Public Safety, 28.0%             28.0%         26.2%
                                                                             Other, 4.8%                       4.8%           4.0%
                                                                             Mental Health, 1.5%               1.5%           1.5%
                                                                             Health, 6.3%                      6.3%           6.3%
                                                                             Social Services, 12.0%           12.0%         18.4%
Total                                               100.0%        100.0%     Total                           100.0%        100.0%

Federal/State/Other Local Funds                    1,901,959     1,935,240   Contingency                   1,200,000       850,000
Fund Reserve                                      2,409,124     2,381,904    Education                    15,148,342    15,098,342
Permits, Dept Fees, Interest, & Misc               6,194,719    6,348,900    Debt Service                   2,461,381    1,874,358
Sales Tax and Other Taxes                        10,544,000    13,029,000    General Government             7,430,811     7,113,029
Prop. Taxes-Prior Years                           1,383,285      1,448,130   Economic Development           1,281,562    1,341,880
Prop. Taxes-Current Year                          35,579,115   35,026,215    Public Safety                 16,245,791   15,737,528
                                                                             Other                          2,771,012    2,433,390
                                                                             Mental Health                    891,758       891,758
                                                                             Health                         3,636,527     3,767,015
                                                                             Social Services                6,945,018   11,062,089
Total                                            58,012,202    60,169,389    Total                        58,012,202    60,169,389

                                              FY 2009-2010 Primary Fund Budget = 58,012,202
            Cleveland County Revenues
                        FY 2009-2010 Primary Fund By Source



                                                                    Prior Years
                                                                      = 2.4%
Sales Tax & Other
 Taxes = 18.2%

                                                Property
                                                  Tax               Current Year
                                                = 63.7%               = 61.3%
 Permits, Fees,
    Interest,
 Misc. = 10.7%


       Fund Reserve
          = 4.1%
                Federal, State, &
               Local Funds = 3.3%

                    FY 2009-2010 Primary Fund Budget = 58,012,202



         Cleveland County Expenditures
     Cleveland County Expenditures
                      FY 2009-2010 Primary Fund By Function

      Public Safety
        = 28.0%                            Other = 4.8%       Mental Health
                                                                 = 1.5%
 Economic
Development                                                   Health
   = 2.2%                                                     = 6.3%
                                                 Human
 General                                        Services
Government                                      = 19.8%
  = 12.8%                                                     Social Services
                                                                 = 12.0%


  Debt Service
    = 4.2%
                                        Contingency = 2.1%

                 Education = 26.1%


              FY 2009-2010 Primary Fund Budget = 58,012,202
                    Cleveland County                                                   Cleveland County
            FY 2009-2010 Primary Fund Budget                                   FY 2009-2010 Primary Fund Budget
                   Revenues By Source                                              Expenditures By Function
                                   Rev Amt   Rev %                                                  Exp Amt   Exp %
                                   Change to Change to                                              Change to Change to
                                   FY 2010   FY 2010                                                FY 2010   FY 2010




Federal/State/Other Local Funds                 -33,281    -1.72%     Contingency                       350,000     41.18%
Fund Reserve                                     27,220     1.14%     Education                          50,000      0.33%
Permits, Dept Fees, Interest, & Misc           -154,181    -2.43%     Debt Service                      587,023     31.32%
Sales Tax and Other Taxes                   -2,485,000    -19.07%     General Government                 317,782     4.47%
Prop. Taxes-Prior Years                         -64,845    -4.48%     Economic Development               -60,318    -4.50%
Prop. Taxes-Current Year                       552,900      1.58%     Public Safety                     508,263      3.23%
                                                                      Other                             337,622     13.87%
                                                                      Mental Health                            0     0.00%
                                                                      Health                           -130,488     -3.46%
                                                                      Social Services                 -4,117,071   -37.22%
Total                                        -2,157,187     -3.59%    Total                           -2,157,187    -3.59%


Copy each chart to Paint, then enter text below chart and center -- save each as .TIFF file
                        Cleveland County                                                     Cleveland County
                FY 2009-2010 Primary Fund Budget                                     FY 2009-2010 Primary Fund Budget
                       Revenues By Source                                                Expenditures By Function

                                                  FY 2010      FY 2009                                    FY 2010       FY 2009

Federal/State/Other Local Funds, 1.4%                  1.4%         1.4%     Contingency, 2.2%                  2.2%         1.5%
Fund Reserve, 4.2%                                     4.2%         4.0%     Education, 24.8%                 24.8%         23.8%
Permits, Dept Fees, Interest, & Misc, 11.2%           11.2%        11.0%     Debt Service, 4.4%                 4.4%         3.3%
Sales Tax and Other Taxes, 16.5%                      16.5%        20.2%     General Government, 11.9%         11.9%        10.9%
Prop. Taxes-Prior Years, 2.5%                          2.5%         2.5%     Economic Development, 2.3%         2.3%         2.3%
Prop. Taxes-Current Year, 64.2%                       64.2%        60.9%     Public Safety, 28.7%             28.7%         26.8%
                                                                             Other, 5.0%                        5.0%         4.2%
                                                                             Mental Health, 1.6%                1.6%         1.5%
                                                                             Health, 6.6%                       6.6%         6.5%
                                                                             Social Services, 12.5%            12.5%        19.2%
Total                                                100.0%       100.0%     Total                           100.0%        100.0%

Federal/State/Other Local Funds                     787,860        807,770   Contingency                   1,200,000       850,000
Fund Reserve                                       2,352,761     2,325,141   Education                    13,748,342    13,698,342
Permits, Dept Fees, Interest, & Misc               6,194,719    6,348,900    Debt Service                   2,461,381    1,874,358
Sales Tax and Other Taxes                         9,144,000    11,629,000    General Government            6,577,806     6,256,554
Prop. Taxes-Prior Years                           1,383,285      1,448,130   Economic Development           1,281,562    1,341,880
Prop. Taxes-Current Year                          35,579,115   35,026,215    Public Safety                15,928,334    15,409,770
                                                                             Other                          2,771,012    2,433,390
                                                                             Mental Health                    891,758       891,758
                                                                             Health                        3,636,527      3,767,015
                                                                             Social Services               6,945,018    11,062,089
Total                                             55,441,740   57,585,156    Total                        55,441,740    57,585,156

                                              FY 2009-2010 Primary Fund Budget = 55,441,740
              Cleveland County Revenues
                         FY 2009-2010 Primary Fund By Source


                                                               Prior Years
                                                                  2.5%
Sales Tax & Other
  Taxes 16.5%

                                                Property
                                                  Tax
                                                               Current Year
                                                 66.7%
  Permits, Fees,                                                  64.2%
  Interest, Misc.
      11.2%


        Fund Reserve
            4.2%
                Federal, State, &
                Local Funds 1.4%



    FY 2009-2010 Primary Fund Budget = $ 55,441,740

          Cleveland County Expenditures
       Cleveland County Expenditures
                     FY 2009-2010 Primary Fund By Function

        Public Safety =
            28.7%                             Other = 5.0%
                                                                    Mental Health
                                                                       = 1.6%

 Economic                                                           Health
Development                                                         = 6.6%
   = 2.3%                                                Human
                                                        Services
                                                        = 20.7%
General Government
     = 11.9%                                                        Social Services
                                                                       = 12.5%


    Debt Service
      = 4.4%
                                               Contingency = 2.2%

                          Education = 24.8%



 FY 2009-2010 Primary Fund Budget = $ 55,441,740
                    Cleveland County                                                   Cleveland County
            FY 2009-2010 Primary Fund Budget                                   FY 2009-2010 Primary Fund Budget
                   Revenues By Source                                              Expenditures By Function
                                   Rev Amt   Rev %                                                  Exp Amt   Exp %
                                   Change to Change to                                              Change to Change to
                                   FY 2010   FY 2010                                                FY 2010   FY 2010




Federal/State/Other Local Funds                  -19,910    -2.46%    Contingency                        350,000     41.18%
Fund Reserve                                     27,620      1.19%    Education                           50,000      0.37%
Permits, Dept Fees, Interest, & Misc           -154,181     -2.43%    Debt Service                       587,023     31.32%
Sales Tax and Other Taxes                   -2,485,000     -21.37%    General Government                  321,252     5.13%
Prop. Taxes-Prior Years                         -64,845     -4.48%    Economic Development                -60,318    -4.50%
Prop. Taxes-Current Year                       552,900       1.58%    Public Safety                       518,564     3.37%
                                                                      Other                              337,622     13.87%
                                                                      Mental Health                             0     0.00%
                                                                      Health                            -130,488     -3.46%
                                                                      Social Services                  -4,117,071   -37.22%
Total                                        -2,143,416     -3.72%    Total                           -2,143,416     -3.72%


Copy each chart to Paint, then enter text below chart and center -- save each as .TIFF file
                                                                                       CLEVELAND COUNTY, NORTH CAROLINA
                                                                                         2009-2010 BUDGET WORK PAPERS
                                                                                TOTALS PER OPERATING FUND BY FUND CLASSIFICATION


                                                                  CURR. YEAR              NEXT YEAR                                     NEXT YEAR
  DESCRIPTION                                                 PG BEG. BUDGET              REQUEST         DIFFERENCE      % CHANGE     RECOMMEND       DIFFERENCE           % CHANGE

  GENERAL FUND CLASSIFICATION:
  10 Primary Government Services                                2       60,169,389          58,247,429      (1,921,960)       -3.19%     58,012,202      (2,157,187)                -3.59%
  11 Social Services & Public Assistance                      113       27,065,666          22,759,179      (4,306,487)      -15.91%     22,870,944      (4,194,722)               -15.50%
  12 Public Health                                            130       11,587,299          11,802,534         215,235         1.86%     11,848,900         261,601                  2.26%
  13 Employee Wellness                                        173          797,574             726,350         (71,224)       -8.93%        726,350         (71,224)                -8.93%
  14 Court Facilities                                         175          351,928             323,702         (28,226)       -8.02%        324,232         (27,696)                -7.87%
  60 Workers' Compensation                                    202          380,000             400,000          20,000         5.26%        400,000          20,000                  5.26%
  65 Health Insurance                                         203          679,943             608,552         (71,391)      -10.50%        608,552         (71,391)               -10.50%
              TOTAL, INCLUDING TRANSFERS IN:                           101,031,799          94,867,746      (6,164,053)       -6.10%     94,791,180      (6,240,619)                -6.18%
                            LESS TRANSFERS IN:                         (17,510,210)        (13,358,450)      4,151,760       -23.71%    (13,363,347)      4,146,863                -23.68%
             TOTAL, EXCLUDING TRANSFERS IN:                             83,521,589          81,509,296      (2,012,293)       -2.41%     81,427,833      (2,093,756)                -2.51%

  SPECIAL REVENUE FUND CLASSIFICATION:
  20 Schools Property Taxes                                   177         9,217,425         9,362,925         145,500          1.58%      9,362,925        145,500                  1.58%
  21 Schools Capital Reserve                                  178         2,947,585         2,836,514        (111,071)        -3.77%      2,836,514       (111,071)                -3.77%
  25 Property Revaluation                                     180            11,000            25,800          14,800        134.55%         25,800         14,800                134.55%
  26 Emergency Telephone (E911)                               181           306,510           330,901          24,391          7.96%        330,901         24,391                  7.96%
  28 County Fire Service District                             184         1,291,878         1,383,877          91,999          7.12%      1,383,877         91,999                  7.12%
             TOTAL, INCLUDING TRANSFERS IN:                              13,774,398        13,940,017         165,619          1.20%     13,940,017        165,619                  1.20%
                            LESS TRANSFERS IN:                              (11,000)          (11,000)              -          0.00%        (11,000)             -                  0.00%
            TOTAL, EXCLUDING TRANSFERS IN:                               13,763,398        13,929,017         165,619          1.20%     13,929,017        165,619                  1.20%

  DEBT SERVICE FUND CLASSIFICATION:        186                            3,334,178          3,825,526        491,348         14.74%      3,825,526        491,348                 14.74%
    TOTAL, INCLUDING INTERFUND TRANSFERS:                                 3,334,178          3,825,526        491,348         14.74%      3,825,526        491,348                 14.74%
                        LESS TRANSFERS IN:                               (3,334,178)        (3,825,526)      (491,348)        14.74%     (3,825,526)      (491,348)                14.74%
            TOTAL, EXCLUDING TRANSFERS IN:                                        -                  -              -       -100.00%              -              -               -100.00%

  CAPITAL PROJECT FUND CLASSIFICATION:
  40 Capital Projects                        187                          1,566,000          1,766,000        200,000         12.77%      1,841,000        275,000                  17.56%
  41 Capital Reserve                         189                          1,566,000          1,766,000        200,000         12.77%      1,841,000        275,000                  17.56%
              TOTAL, INCLUDING TRANSFERS IN:                              3,132,000          3,532,000        400,000         12.77%      3,682,000        550,000                  17.56%
                          LESS TRANSFERS IN:                             (2,710,000)        (3,266,000)      (556,000)        20.52%     (3,291,000)      (581,000)                 21.44%
             TOTAL, EXCLUDING TRANSFERS IN:                                 422,000            266,000       (156,000)       -36.97%        391,000        (31,000)                 -7.35%

  ENTERPRISE FUND CLASSIFICATION:          190                            5,954,901         6,027,193          72,292          1.21%      5,975,785         20,884                   0.35%
                  TOTAL (NO TRANSFERS IN):                                5,954,901         6,027,193          72,292          1.21%      5,975,785         20,884                   0.35%

                 TOTAL, INCLUDING TRANSFERS IN:                        127,227,276        122,192,482       (5,034,794)       -3.96%    122,214,508      (5,012,768)                -3.94%
                             LESS TRANSFERS IN:                        (23,565,388)       (20,460,976)       3,104,412       -13.17%    (20,490,873)      3,074,515                -13.05%
                TOTAL, EXCLUDING TRANSFERS IN:                         103,661,888        101,731,506       (1,930,382)       -1.86%    101,723,635      (1,938,253)                -1.87%




SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/Fund Totals/cdc/2007-04-11                                                                                     Page 21 of 35 --- Printed 3/4/2011
                                                                                       CLEVELAND COUNTY, NORTH CAROLINA
                                                                                         2009-2010 BUDGET WORK PAPERS
                                                                                      TRANSFERS BETWEEN OPERATING FUNDS


FUND                                                                CURR. YEAR           NEXT YEAR                                                 NEXT YEAR
NO.  FUND NAME                                                     BEG. BUDGET           REQUEST            DIFFERENCE             % CHANGE       RECOMMEND      DIFFERENCE            % CHANGE


TRANSFERS IN (FUND REVENUES)
10   PRIMARY (from fund 21)                                              1,400,000          1,400,000                    -                0.00%      1,400,000              -                   0.00%
10   PRIMARY (from fund 26)                                                 66,144             69,097                2,953                4.46%         69,097          2,953                   4.46%
11   PUBLIC ASSISTANCE (from fund 10)                                    7,273,853          2,722,673           (4,551,180)             -62.57%      2,722,673     (4,551,180)                -62.57%
11   SOCIAL SERVICES (from fund 10)                                      3,788,236          4,222,345              434,109               11.46%      4,222,345        434,109                  11.46%
12   PUBLIC HEALTH (from fund 10)                                        3,767,015          3,631,630             (135,385)              -3.59%      3,636,527       (130,488)                 -3.46%
12       PUBLIC HEALTH (from fund 54)                                       60,019            229,153              169,134              281.80%        229,153        169,134                 281.80%
12       PUBLIC HEALTH (from fund 65)                                       38,000             40,000                2,000                5.26%         40,000          2,000                   5.26%
13       EMPLOYEE WELLNESS (from fund 65)                                  641,943            568,552              (73,391)             -11.43%        568,552        (73,391)                -11.43%
14       COURT FACILITIES (from fund 10)                                   100,000            100,000                    -                0.00%        100,000              -                   0.00%
60       WORKERS' COMPENSATION (from fund 10)                              100,000            100,000                    -                0.00%        100,000              -                   0.00%
60       WORKERS' COMPENSATION (from fund 11)                               99,960             99,960                    -                0.00%         99,960              -                   0.00%
60       WORKERS' COMPENSATION (from fund 54)                              175,040            175,040                    -                0.00%        175,040              -                   0.00%
                     GENERAL FUND* SUBTOTAL                             17,510,210         13,358,450           (4,151,760)             -23.71%     13,363,347     (4,146,863)                -23.68%
25       REVALUATION (from fund 10)                                         11,000             11,000                    -                0.00%         11,000              -                   0.00%
30       DEBT SERVICE (from fund 10)                                     1,786,593          2,389,012              602,419               33.72%      2,389,012        602,419                  33.72%
30       DEBT SERVICE (from fund 21)                                     1,547,585          1,436,514             (111,071)              -7.18%      1,436,514       (111,071)                 -7.18%
                       DEBT SERVICE SUBTOTAL                             3,334,178          3,825,526              491,348               14.74%      3,825,526        491,348                  14.74%
40       CAPITAL PROJECTS (from fund 41)                                 1,566,000          1,766,000              200,000               12.77%      1,841,000        275,000                  17.56%
41       CAPITAL RESERVE (from fund 10)                                  1,144,000          1,500,000              356,000               31.12%      1,450,000        306,000                  26.75%
                           TOTAL TRANSFERS IN                           23,565,388         20,460,976           (3,104,412)             -13.17%     20,490,873     (3,074,515)                -13.05%


TRANSFERS OUT (FUND EXPENDITURES)
10   PRIMARY (to various funds)                                         17,970,697         14,676,660           (3,294,037)             -18.33%     14,631,557     (3,339,140)                 -18.58%
11   SOCIAL SERVICES (to fund 60)                                           99,960             99,960                    -                0.00%         99,960              -                    0.00%
65   HEALTH INSURANCE (to funds 12 and 13)                                 679,943            608,552              (71,391)             -10.50%        608,552        (71,391)                 -10.50%
                   GENERAL FUND* SUBTOTAL                               18,750,600         15,385,172           (3,365,428)             -17.95%     15,340,069     (3,410,531)                 -18.19%
21   SCHOOL CAPITAL RES. (to funds 10 & 30)                              2,947,585          2,836,514             (111,071)              -3.77%      2,836,514       (111,071)                  -3.77%
26   E911 TELEPHONE (to fund 10)                                            66,144             69,097                2,953                4.46%         69,097          2,953                    4.46%
41   CAPITAL RESERVE (to fund 40)                                        1,566,000          1,766,000              200,000               12.77%      1,841,000        275,000                   17.56%
54   SOLID WASTE (to funds 12 & 60)                                        235,059            404,193              169,134               71.95%        404,193        169,134                   71.95%
                       TOTAL TRANSFERS OUT                              23,565,388         20,460,976           (3,104,412)             -13.17%     20,490,873     (3,074,515)                 -13.05%

* For budgeting and financial reporting, operating funds 10, 11, 12, 13, 14, 60, and 65 are combined and reported as the GENERAL FUND



     SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Transfers/cdc/2008-05-09                                                                                   Page 22 of 35 --- Printed 3/4/2011
                                                                                      CLEVELAND COUNTY, NORTH CAROLINA
                                                                                        2009-2010 BUDGET WORK PAPERS
                                                                        PRIMARY GOVERNMENT SERVICES: REVENUES PER SOURCE


                                                                  CURR. YEAR            NEXT YEAR                                     NEXT YEAR
CATEGORY / ITEM DESCRIPTION                                      BEG. BUDGET            REQUEST         DIFFERENCE      % CHANGE     RECOMMEND      DIFFERENCE            % CHANGE


AD VALOREM TAXES:
       TAXES-CURRENT YEAR                                            35,026,215           35,579,115        552,900          1.58%     35,579,115       552,900                     1.58%
       TAXES-PRIOR YEARS                                               1,188,130           1,083,285       (104,845)        -8.82%      1,083,285      (104,845)                   -8.82%
       PENALTIES/ADVERTISING                                             260,000            300,000          40,000         15.38%       300,000         40,000                   15.38%


OTHER TAXES:
       LOCAL OPTION - 1 CENT (ART 39)                                  5,175,000           4,605,000       (570,000)       -11.01%      4,605,000      (570,000)                  -11.01%
       LOCAL OPTION (ART 40 & 42)                                      3,900,000           3,470,000       (430,000)       -11.03%      3,470,000      (430,000)                  -11.03%
       LOCAL OPTION (ART 44)                                           1,750,000            250,000       (1,500,000)      -85.71%       250,000      (1,500,000)                 -85.71%
       FRANCHISE FEES                                                    305,000            350,000          45,000         14.75%       350,000         45,000                   14.75%
       OCCUPANCY TAX                                                     216,000            196,000          (20,000)       -9.26%       196,000        (20,000)                   -9.26%
       GROSS RECEIPTS RENTAL TAX                                          23,000             23,000                -         0.00%        23,000                 -                  0.00%
       DEEDS EXCISE TAX                                                  260,000            250,000          (10,000)       -3.85%       250,000        (10,000)                   -3.85%


INTERGOVERNMENTAL SOURCES:
       FEDERAL GRANTS
          ELECTIONS                                                       27,119                    -        (27,119)     -100.00%              -       (27,119)                -100.00%
  **      FORFEITED PROPERTY--FEDERAL                                    142,400            125,421          (16,979)      -11.92%       125,421        (16,979)                  -11.92%
          EMERGENCY MGMT                                                  14,400             14,400                -         0.00%        14,400                 -                  0.00%
       STATE GRANTS
  **      GRANTS--THIRD PARTY (e.g. H.C.C.B.G.)                          834,075            831,005           (3,070)       -0.37%       831,005          (3,070)                  -0.37%
          GRANT--J.C.P.C. ADMINISTRATION                                       100            2,350           2,250       2250.00%         2,350          2,250                2250.00%
  **      GRANT--CRIMINAL JUSTICE PARTNERSHIP                            103,518            106,196           2,678          2.59%       106,196          2,678                     2.59%
  **      FORFEITED PROPERTY--STATE                                       81,840             85,840           4,000          4.89%        85,840          4,000                     4.89%
          SOIL CONSERVATION                                               28,363             27,315           (1,048)       -3.69%        27,315          (1,048)                  -3.69%
          VETERANS' SERVICE OFFICER                                           2,000           2,000                -         0.00%         2,000                 -                  0.00%
          COUNTY LIBRARY SYSTEM                                          169,020            157,000          (12,020)       -7.11%       157,000        (12,020)                   -7.11%


(continued on next page)
INTERGOVERNMENTAL SOURCES: (continued from previous page)

   SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Rev/cdc/2008-05-09                                                                              Page 23 of 35 --- Printed 3/4/2011
                                                                                   CLEVELAND COUNTY, NORTH CAROLINA
                                                                                     2009-2010 BUDGET WORK PAPERS
                                                                        PRIMARY GOVERNMENT SERVICES: REVENUES PER SOURCE


                                                                  CURR. YEAR         NEXT YEAR                                    NEXT YEAR
CATEGORY / ITEM DESCRIPTION                                      BEG. BUDGET         REQUEST        DIFFERENCE      % CHANGE     RECOMMEND      DIFFERENCE            % CHANGE

    LOCAL ALLOCATIONS
        SCHOOL RESOURCE OFFICERS                                         229,261         233,335          4,074          1.78%       233,335          4,074                     1.78%
        COUNTY LIBRARY SYSTEM                                             10,000          11,000          1,000         10.00%        11,000          1,000                   10.00%
    OTHER STATE AND LOCAL REVENUES
        PAYMENT IN LIEU OF TAXES                                          12,000          12,000              -          0.00%        12,000                 -                  0.00%
        SHERIFF: COURT ARREST FEES                                        50,000          50,000              -          0.00%        50,000                 -                  0.00%
        DETENTION: HOUSE INMATES                                         120,000         130,000         10,000          8.33%       130,000         10,000                     8.33%
        DETENTION: FEES                                                   35,000          35,000              -          0.00%        35,000                 -                  0.00%
        DETENTION: LICENSE REVOCATION                                     10,000          10,000              -          0.00%        10,000                 -                  0.00%


PERMITS AND FEES:
    REGISTER OF DEEDS                                                    450,000         425,000        (25,000)        -5.56%       425,000        (25,000)                   -5.56%
    SHERIFF'S OFFICE                                                     135,000         140,000          5,000          3.70%       140,000          5,000                     3.70%
    BUILDING INSPECTIONS                                                 225,000         200,000        (25,000)       -11.11%       200,000        (25,000)                  -11.11%
    PLANNING / ZONING                                                     45,000          30,000        (15,000)       -33.33%        30,000        (15,000)                  -33.33%
    COUNTY LIBRARY SYSTEM                                                 35,000          30,000         (5,000)       -14.29%        30,000         (5,000)                  -14.29%
    MUSEUM (OLD COURTHOUSE)                                               30,000          30,000              -          0.00%        30,000                 -                  0.00%


SALES AND SERVICES:
    RENTS/CONCESSIONS                                                  1,474,000        1,474,000             -          0.00%      1,474,000                -                  0.00%
    CONTRACTED REVENUES
        PROPERTY TAX                                                     220,000         250,000         30,000         13.64%       250,000         30,000                   13.64%
        ELECTIONS / MUNICIPAL ELECTIONS                                        -         173,434        173,434        100.00%       173,434        173,434                     0.00%




(continued on next page)
SALES AND SERVICES: (continued from previous page)
    DEPARTMENTAL REVENUES

   SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Rev/cdc/2008-05-09                                                                          Page 24 of 35 --- Printed 3/4/2011
                                                                                   CLEVELAND COUNTY, NORTH CAROLINA
                                                                                     2009-2010 BUDGET WORK PAPERS
                                                                        PRIMARY GOVERNMENT SERVICES: REVENUES PER SOURCE


                                                                  CURR. YEAR         NEXT YEAR                                    NEXT YEAR
CATEGORY / ITEM DESCRIPTION                                      BEG. BUDGET         REQUEST        DIFFERENCE      % CHANGE     RECOMMEND      DIFFERENCE            % CHANGE

        EMS: DEPT FEES                                                   375,000         350,000         (25,000)       -6.67%       350,000        (25,000)                   -6.67%
        EMS: INSURANCE                                                   375,000         450,000         75,000         20.00%       450,000         75,000                   20.00%
        EMS: MEDICARE                                                  1,350,000        1,350,000              -         0.00%      1,350,000                -                  0.00%
        EMS: MEDICAID                                                    250,000         250,000               -         0.00%       250,000                 -                  0.00%
        RESCUE SQUADS                                                     15,000          15,000               -         0.00%        15,000                 -                  0.00%
        ELECTRONIC MAINTENANCE                                            15,000          15,000               -         0.00%        15,000                 -                  0.00%
        COOPERATIVE EXTENSION                                             20,000          24,385          4,385         21.93%        27,385          7,385                   36.93%


INVESTMENT EARNINGS:                                                   1,100,000         750,000       (350,000)       -31.82%       750,000       (350,000)                  -31.82%


MISCELLANEOUS:
    ABC REVENUES                                                          75,000          75,000               -         0.00%        75,000                 -                  0.00%
    SALE OF SURPLUS PROPERTY                                              25,000          25,000               -         0.00%        25,000                 -                  0.00%
    MISCELLANEOUS REVENUE                                                 20,000          20,000               -         0.00%        20,000                 -                  0.00%
    DETENTION: VENDING/PHONE COMMISSIONS                                  44,000          44,000               -         0.00%        44,000                 -                  0.00%
    CONTRIBUTIONS & DONATIONS                                             70,900          70,900               -         0.00%        70,900                 -                  0.00%


FUND RESERVES:
  ** SCHOOL CAPITAL RESERVE FUND                                       1,400,000        1,400,000              -         0.00%      1,400,000                -                  0.00%
    EMERGENCY TELEPHONE SYSTEM FUND                                       66,144          69,097          2,953          4.46%        69,097          2,953                     4.46%
  ** REGISTER OF DEEDS: AUTOMATION FUND                                   56,763          56,363            (400)       -0.70%        56,363            (400)                  -0.70%
    PRIMARY FUND                                                       2,325,141        2,325,141              -         0.00%      2,352,761        27,620                     1.19%


    TOTAL                                                            60,169,389        57,981,582     (2,187,807)       -3.64%     58,012,202     (2,157,187)                  -3.59%




   SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Rev/cdc/2008-05-09                                                                          Page 25 of 35 --- Printed 3/4/2011
                                                                                            CLEVELAND COUNTY, NORTH CAROLINA
                                                                                               2009-2010 BUDGET WORK PAPERS
                                                                     PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                                                                             -- SORTED BY DEPARTMENT NUMBER --

                                                                      CURR. YEAR                 NEXT YEAR                                     NEXT YEAR
DEPT                   DEPARTMENT NAME                            PG BEG. BUDGET                 REQUEST        DIFFERENCE       % CHANGE     RECOMMEND      DIFFERENCE             % CHANGE


411      COMMISSIONERS (GOVERNING BODY)                             2          445,454               447,549          2,095           0.47%       427,549         (17,905)                   -4.02%
412      COUNTY MANAGER'S OFFICE                                    5          439,164               446,137          6,973           1.59%       446,137            6,973                    1.59%
413      FINANCE / PURCHASING                                       7          598,918               611,550         12,632           2.11%       611,550          12,632                     2.11%
415      PROPERTY TAXES                                            10        1,325,939              1,414,813        88,874           6.70%      1,412,053         86,114                     6.49%
416      LEGAL / COUNTY ATTORNEY                                   14            64,200               64,200               -          0.00%        64,200                  -                  0.00%
418      ELECTIONS                                                 15          338,703               446,120        107,417          31.71%       365,273          26,570                     7.84%
419      REGISTER OF DEEDS' OFFICE                                 18          356,206               362,564          6,358           1.78%       362,564            6,358                    1.78%
421      INFORMATION TECHNOLOGY                                    20          463,770               484,545         20,775           4.48%       479,025          15,255                     3.29%
423      HUMAN RESOURCES                                           23          347,865               349,108          1,243           0.36%       349,108            1,243                    0.36%
426      FACILITIES MAINTENANCE                                    26        1,420,023              1,435,200        15,177           1.07%      1,428,351           8,328                    0.59%
428      MUNICIPAL ELECTIONS                                       29                   -            173,434        173,434         100.00%       173,434        173,434                   100.00%
430      MUNICIPAL GRANTS                                          32          147,048               159,757         12,709           8.64%       147,048                  -                  0.00%
433      GRANT - J.C.P.C. ADMINISTRATION                           34               300                2,550          2,250         750.00%         2,550            2,250                 750.00%
440      SCHOOL RESOURCE OFFICERS                                  38          272,706               277,149          4,443           1.63%       277,149            4,443                    1.63%
441      SHERIFF'S OFFICE                                          40        5,571,124              5,639,176        68,052           1.22%      5,639,881         68,757                     1.23%
444      DETENTION CENTER                                          52        2,344,026              2,411,907        67,881           2.90%      2,384,716         40,690                     1.74%
445      EMERGENCY MANAGEMENT                                      56          271,461               278,057          6,596           2.43%       275,557            4,096                    1.51%
446      EMERGENCY MEDICAL SERVICES                                59        5,075,877              5,495,137       419,260           8.26%      5,333,565       257,688                      5.08%
447      VOLUNTEER RESCUE                                          68            78,900              151,530         72,630          92.05%       151,530          72,630                    92.05%
448      E911 COMMUNICATIONS                                       70          883,291               950,926         67,635           7.66%       950,926          67,635                     7.66%
449      ELECTRONIC MAINTENANCE                                    73          394,381               373,608         (20,773)        -5.27%       393,108           (1,273)                  -0.32%
450      INSPECTIONS                                               77          407,542               410,700          3,158           0.77%       410,700            3,158                    0.77%
451      CORONER                                                   80            89,597               90,347            750           0.84%        90,347              750                    0.84%
453      HAZARDOUS MATERIALS                                       82            20,865               20,855             (10)        -0.05%        20,855               (10)                 -0.05%
491      PLANNING & ZONING                                         84          314,365               314,085           (280)         -0.09%       314,085             (280)                  -0.09%
492-a ECONOMIC DEVELOPMENT (CHAMBER)                               87          242,000               242,000               -          0.00%       242,000                  -                  0.00%
492-b TOURISM PROMOTION                                            87          100,000               100,000               -          0.00%        90,000         (10,000)                  -10.00%
492-c    ECONOMIC DEVELOPMENT INCENTIVES                           87          234,398               185,382         (49,016)       -20.91%       185,382         (49,016)                  -20.91%
495      COOPERATIVE EXTENSION                                     88          302,841               294,475          (8,366)        -2.76%       294,475           (8,366)                  -2.76%


      SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted Dept/cdc/2008-05-19                                                                      Page 26 of 35 --- Printed 3/4/2011
                                                                                           CLEVELAND COUNTY, NORTH CAROLINA
                                                                                                2009-2010 BUDGET WORK PAPERS
                                                                      PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                                                                              -- SORTED BY DEPARTMENT NUMBER --

                                                                       CURR. YEAR                 NEXT YEAR                                     NEXT YEAR
 DEPT                   DEPARTMENT NAME                            PG BEG. BUDGET                 REQUEST        DIFFERENCE       % CHANGE     RECOMMEND      DIFFERENCE             % CHANGE


 496      FORESTRY (60% STATE/40% COUNTY)                           91            57,636               66,932          9,296          16.13%        66,932            9,296                   16.13%
 497      TRANSPORTATION ADMIN. OF CLEV. CTY.                       92            39,464               39,464               -          0.00%        39,464                  -                  0.00%
 498      SOIL CONSERVATION                                         93            90,640               87,258          (3,382)        -3.73%        88,688           (1,952)                  -2.15%
 560      PATHWAYS (MENTAL HEALTH)                                  95          891,758               891,758               -          0.00%       891,758                  -                  0.00%
 591      VETERANS' SERVICE OFFICER                                 96            67,402               70,731          3,329           4.94%        70,731            3,329                    4.94%
 600-a CLEVELAND COUNTY SCHOOLS (C.C.S.)                            98       12,408,213             12,408,213              -          0.00%     12,408,213                 -                  0.00%
 604      CLEVELAND COMMUNITY COLLEGE                               99        1,290,129              1,290,129              -          0.00%      1,340,129         50,000                     3.88%
 611      LIBRARIES                                               100           995,143              1,089,057        93,914           9.44%      1,015,890         20,747                     2.08%
 612      BROAD RIVER GREENWAY                                    104             56,810               72,856         16,046          28.25%        64,356            7,546                   13.28%
 613      COMMUNITIES IN SCHOOLS                                  106             58,500               58,500               -          0.00%        58,500                  -                  0.00%
 614      OLD COURTHOUSE (MUSEUM)                                 107             30,000               30,000               -          0.00%        30,000                  -                  0.00%
 617      COUNCIL ON AGING (SENIOR CENTER)                        108           140,035               140,035               -          0.00%       140,035                  -                  0.00%
 800      DEBT SERVICE (NO LGC APPROVAL)                          110             87,765               72,369         (15,396)       -17.54%        72,369         (15,396)                  -17.54%
 981      TRANSFERS OUT TO OTHER FUNDS                            111        17,970,697             14,676,660     (3,294,037)       -18.33%     14,631,557     (3,339,140)                  -18.58%
 998      EMERGENCY & CONTINGENCY                                 112           850,000              1,050,000       200,000          23.53%      1,200,000       350,000                     41.18%
          SUBTOTAL 1                                                         57,585,156             55,676,823     (1,908,333)        -3.31%     55,441,740     (2,143,416)                   -3.72%


FUNDED ENTIRELY BY OUTSIDE SOURCES:
 432      GRANTS--THIRD PARTY (e.g. H.C.C.B.G.)                     33          834,075               831,005          (3,070)        -0.37%       831,005           (3,070)                  -0.37%
 439      GRANT--CRIMINAL JUSTICE PARTNERSHIP                       35          103,518               106,340          2,822           2.73%       106,196            2,678                    2.59%
 442      FORFEITED PROPERTY--FEDERAL                               47          142,400               125,421         (16,979)       -11.92%       125,421         (16,979)                  -11.92%
 443      FORFEITED PROPERTY--STATE                                 50            81,840               85,840          4,000           4.89%        85,840            4,000                    4.89%
 600-b C.C.S.--CAPITAL RESERVE                                      98        1,400,000              1,400,000              -          0.00%      1,400,000                 -                  0.00%
 619      R.O.D.--TECHNOLOGY IMPROVEMENTS                         109             22,400               22,000           (400)         -1.79%        22,000             (400)                  -1.79%
          SUBTOTAL 2                                                          2,584,233              2,570,606        (13,627)        -0.53%      2,570,462        (13,771)                   -0.53%
          TOTAL                                                              60,169,389             58,247,429     (1,921,960)        -3.19%     58,012,202     (2,157,187)                   -3.59%




       SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted Dept/cdc/2008-05-19                                                                      Page 27 of 35 --- Printed 3/4/2011
                                                                                     CLEVELAND COUNTY, NORTH CAROLINA
                                                                                       2009-2010 BUDGET WORK PAPERS
                                                               PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                                                                        -- SORTED BY PAGE NUMBER --

                                                                                                CURR. YEAR      NEXT YEAR
                            DEPT                    DEPARTMENT NAME                         PG BEG. BUDGET      REQUEST           DIFFERENCE     % CHANGE


                             411     COMMISSIONERS (GOVERNING BODY)                          2       445,454           447,549          2,095         0.47%
                             412     COUNTY MANAGER'S OFFICE                                 5       439,164           446,137          6,973         1.59%
                             413     FINANCE / PURCHASING                                    7       598,918           611,550         12,632         2.11%
                             415     PROPERTY TAXES                                         10     1,325,939          1,414,813        88,874         6.70%
                             416     LEGAL / COUNTY ATTORNEY                                14        64,200            64,200              -         0.00%
                             418     ELECTIONS                                              15       338,703           446,120        107,417        31.71%
                             419     REGISTER OF DEEDS' OFFICE                              18       356,206           362,564          6,358         1.78%
                             421     INFORMATION TECHNOLOGY                                 20       463,770           484,545         20,775         4.48%
                             423     HUMAN RESOURCES                                        23       347,865           349,108          1,243         0.36%
                             426     FACILITIES MAINTENANCE                                 26     1,420,023          1,435,200        15,177         1.07%
                             428     MUNICIPAL ELECTIONS                                    29             -           173,434        173,434       100.00%
                             430     MUNICIPAL GRANTS                                       32       147,048           159,757         12,709         8.64%
                             433     GRANT - J.C.P.C. ADMINISTRATION                        34          300              2,550          2,250       750.00%
                             440     SCHOOL RESOURCE OFFICERS                               38       272,706           277,149          4,443         1.63%
                             441     SHERIFF'S OFFICE                                       40     5,571,124          5,639,176        68,052         1.22%
                             444     DETENTION CENTER                                       52     2,344,026          2,411,907        67,881         2.90%
                             445     EMERGENCY MANAGEMENT                                   56       271,461           278,057          6,596         2.43%
                             446     EMERGENCY MEDICAL SERVICES                             59     5,075,877          5,495,137       419,260         8.26%
                             447     VOLUNTEER RESCUE                                       68        78,900           151,530         72,630        92.05%
                             448     E911 COMMUNICATIONS                                    70       883,291           950,926         67,635         7.66%
                             449     ELECTRONIC MAINTENANCE                                 73       394,381           373,608        (20,773)       -5.27%
                             450     INSPECTIONS                                            77       407,542           410,700          3,158         0.77%
                             451     CORONER                                                80        89,597            90,347           750          0.84%
                             453     HAZARDOUS MATERIALS                                    82        20,865            20,855            (10)       -0.05%
                             491     PLANNING & ZONING                                      84       314,365           314,085           (280)       -0.09%
                            492-a ECONOMIC DEVELOPMENT (CHAMBER)                            87       242,000           242,000              -         0.00%
                            492-b TOURISM PROMOTION                                         87       100,000           100,000              -         0.00%
                            492-c    ECONOMIC DEVELOPMENT INCENTIVES                        87       234,398           185,382        (49,016)      -20.91%
                             495     COOPERATIVE EXTENSION                                  88       302,841           294,475         (8,366)       -2.76%


SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted Pg/cdc/2007-04-11                                                                          Page 28 of 35 --- Printed 3/4/2011
                                                                                     CLEVELAND COUNTY, NORTH CAROLINA
                                                                                       2009-2010 BUDGET WORK PAPERS
                                                               PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                                                                        -- SORTED BY PAGE NUMBER --

                                                                                                CURR. YEAR      NEXT YEAR
                            DEPT                    DEPARTMENT NAME                         PG BEG. BUDGET      REQUEST           DIFFERENCE      % CHANGE


                             496     FORESTRY (60% STATE/40% COUNTY)                        91        57,636            66,932          9,296         16.13%
                             497     TRANSPORTATION ADMIN. OF CLEV. CTY.                    92        39,464            39,464               -         0.00%
                             498     SOIL CONSERVATION                                      93        90,640            87,258          (3,382)       -3.73%
                             560     PATHWAYS (MENTAL HEALTH)                               95       891,758           891,758               -         0.00%
                             591     VETERANS' SERVICE OFFICER                              96        67,402            70,731          3,329          4.94%
                            600-a CLEVELAND COUNTY SCHOOLS (C.C.S.)                         98    12,408,213      12,408,213                 -         0.00%
                             604     CLEVELAND COMMUNITY COLLEGE                            99     1,290,129          1,290,129              -         0.00%
                             611     LIBRARIES                                             100       995,143          1,089,057        93,914          9.44%
                             612     BROAD RIVER GREENWAY                                  104        56,810            72,856         16,046         28.25%
                             613     COMMUNITIES IN SCHOOLS                                106        58,500            58,500               -         0.00%
                             614     OLD COURTHOUSE (MUSEUM)                               107        30,000            30,000               -         0.00%
                             617     COUNCIL ON AGING (SENIOR CENTER)                      108       140,035           140,035               -         0.00%
                             800     DEBT SERVICE (NO LGC APPROVAL)                        110        87,765            72,369        (15,396)       -17.54%
                             981     TRANSFERS OUT TO OTHER FUNDS                          111    17,970,697      14,676,660        (3,294,037)      -18.33%
                             998     EMERGENCY & CONTINGENCY                               112       850,000          1,050,000       200,000         23.53%
                                     SUBTOTAL 1                                                   57,585,156      55,676,823        (1,908,333)       -3.31%


                          FUNDED ENTIRELY BY OUTSIDE SOURCES:
                             432     GRANTS--THIRD PARTY (e.g. H.C.C.B.G.)                  33       834,075           831,005          (3,070)       -0.37%
                             439     GRANT--CRIMINAL JUSTICE PARTNERSHIP                    35       103,518           106,340          2,822          2.73%
                             442     FORFEITED PROPERTY--FEDERAL                            47       142,400           125,421        (16,979)       -11.92%
                             443     FORFEITED PROPERTY--STATE                              50        81,840            85,840          4,000          4.89%
                            600-b C.C.S.--CAPITAL RESERVE                                   98     1,400,000          1,400,000              -         0.00%
                             619     R.O.D.--TECHNOLOGY IMPROVEMENTS                       109        22,400            22,000           (400)        -1.79%
                                     SUBTOTAL 2                                                    2,584,233          2,570,606       (13,627)        -0.53%
                                     TOTAL                                                        60,169,389      58,247,429        (1,921,960)       -3.19%




SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted Pg/cdc/2007-04-11                                                                           Page 29 of 35 --- Printed 3/4/2011
                                                                                      CLEVELAND COUNTY, NORTH CAROLINA
                                                                                        2009-2010 BUDGET WORK PAPERS
                                                               PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                                                         -- SORTED BY AMOUNT OF "NEXT YEAR RECOMMEND" --

                                                                                                 CURR. YEAR      NEXT YEAR
                            DEPT                    DEPARTMENT NAME                          PG BEG. BUDGET     RECOMMEND        DIFFERENCE      % CHANGE


                             981     TRANSFERS OUT TO OTHER FUNDS                           111    17,970,697     14,631,557       (3,339,140)      -18.58%
                            600-a CLEVELAND COUNTY SCHOOLS (C.C.S.)                          98    12,408,213     12,408,213                -         0.00%
                             441     SHERIFF'S OFFICE                                        40     5,571,124      5,639,881          68,757          1.23%
                             446     EMERGENCY MEDICAL SERVICES                              59     5,075,877      5,333,565         257,688          5.08%
                             444     DETENTION CENTER                                        52     2,344,026      2,384,716          40,690          1.74%
                             426     FACILITIES MAINTENANCE                                  26     1,420,023      1,428,351           8,328          0.59%
                             415     PROPERTY TAXES                                          10     1,325,939      1,412,053          86,114          6.49%
                             604     CLEVELAND COMMUNITY COLLEGE                             99     1,290,129      1,340,129          50,000          3.88%
                             998     EMERGENCY & CONTINGENCY                                112      850,000       1,200,000         350,000         41.18%
                             611     LIBRARIES                                              100      995,143       1,015,890          20,747          2.08%
                             448     E911 COMMUNICATIONS                                     70      883,291           950,926        67,635          7.66%
                             560     PATHWAYS (MENTAL HEALTH)                                95      891,758           891,758              -         0.00%
                             413     FINANCE / PURCHASING                                     7      598,918           611,550        12,632          2.11%
                             421     INFORMATION TECHNOLOGY                                  20      463,770           479,025        15,255          3.29%
                             412     COUNTY MANAGER'S OFFICE                                  5      439,164           446,137         6,973          1.59%
                             411     COMMISSIONERS (GOVERNING BODY)                           2      445,454           427,549       (17,905)        -4.02%
                             450     INSPECTIONS                                             77      407,542           410,700         3,158          0.77%
                             449     ELECTRONIC MAINTENANCE                                  73      394,381           393,108         (1,273)       -0.32%
                             418     ELECTIONS                                               15      338,703           365,273        26,570          7.84%
                             419     REGISTER OF DEEDS' OFFICE                               18      356,206           362,564         6,358          1.78%
                             423     HUMAN RESOURCES                                         23      347,865           349,108         1,243          0.36%
                             491     PLANNING & ZONING                                       84      314,365           314,085          (280)        -0.09%
                             495     COOPERATIVE EXTENSION                                   88      302,841           294,475         (8,366)       -2.76%
                             440     SCHOOL RESOURCE OFFICERS                                38      272,706           277,149         4,443          1.63%
                             445     EMERGENCY MANAGEMENT                                    56      271,461           275,557         4,096          1.51%
                            492-a ECONOMIC DEVELOPMENT (CHAMBER)                             87      242,000           242,000              -         0.00%
                            492-c    ECONOMIC DEVELOPMENT INCENTIVES                         87      234,398           185,382       (49,016)       -20.91%
                             428     MUNICIPAL ELECTIONS                                     29             -          173,434       173,434        100.00%
                             447     VOLUNTEER RESCUE                                        68       78,900           151,530        72,630         92.05%


SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted Amt/cdc/2007-04-11                                                                         Page 30 of 35 --- Printed 3/4/2011
                                                                                      CLEVELAND COUNTY, NORTH CAROLINA
                                                                                        2009-2010 BUDGET WORK PAPERS
                                                               PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                                                         -- SORTED BY AMOUNT OF "NEXT YEAR RECOMMEND" --

                                                                                                 CURR. YEAR      NEXT YEAR
                            DEPT                    DEPARTMENT NAME                          PG BEG. BUDGET     RECOMMEND        DIFFERENCE      % CHANGE


                             430     MUNICIPAL GRANTS                                        32      147,048           147,048              -         0.00%
                             617     COUNCIL ON AGING (SENIOR CENTER)                       108      140,035           140,035              -         0.00%
                             451     CORONER                                                 80       89,597            90,347           750          0.84%
                            492-b TOURISM PROMOTION                                          87      100,000            90,000       (10,000)       -10.00%
                             498     SOIL CONSERVATION                                       93       90,640            88,688         (1,952)       -2.15%
                             800     DEBT SERVICE (NO LGC APPROVAL)                         110       87,765            72,369       (15,396)       -17.54%
                             591     VETERANS' SERVICE OFFICER                               96       67,402            70,731         3,329          4.94%
                             496     FORESTRY (60% STATE/40% COUNTY)                         91       57,636            66,932         9,296         16.13%
                             612     BROAD RIVER GREENWAY                                   104       56,810            64,356         7,546         13.28%
                             416     LEGAL / COUNTY ATTORNEY                                 14       64,200            64,200              -         0.00%
                             613     COMMUNITIES IN SCHOOLS                                 106       58,500            58,500              -         0.00%
                             497     TRANSPORTATION ADMIN. OF CLEV. CTY.                     92       39,464            39,464              -         0.00%
                             614     OLD COURTHOUSE (MUSEUM)                                107       30,000            30,000              -         0.00%
                             453     HAZARDOUS MATERIALS                                     82       20,865            20,855            (10)       -0.05%
                             433     GRANT - J.C.P.C. ADMINISTRATION                         34          300             2,550         2,250        750.00%


                                     SUBTOTAL                                                      57,585,156     55,441,740       (2,143,416)       -3.72%




SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted Amt/cdc/2007-04-11                                                                         Page 31 of 35 --- Printed 3/4/2011
                                                                                       CLEVELAND COUNTY, NORTH CAROLINA
                                                                                         2009-2010 BUDGET WORK PAPERS
                                                                PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                    -- SORTED BY AMOUNT OF "DIFFERENCE" BETWEEN "CURR. YEAR BEG. BUDGET" AND "NEXT YEAR RECOMMEND" --

                                                                                                  CURR. YEAR      NEXT YEAR
                             DEPT                    DEPARTMENT NAME                          PG BEG. BUDGET     RECOMMEND        DIFFERENCE    % CHANGE


                              998     EMERGENCY & CONTINGENCY                                112      850,000       1,200,000         350,000       41.18%
                              446     EMERGENCY MEDICAL SERVICES                              59     5,075,877      5,333,565         257,688        5.08%
                              428     MUNICIPAL ELECTIONS                                     29             -          173,434       173,434      100.00%
                              415     PROPERTY TAXES                                          10     1,325,939      1,412,053          86,114        6.49%
                              447     VOLUNTEER RESCUE                                        68       78,900           151,530        72,630       92.05%
                              441     SHERIFF'S OFFICE                                        40     5,571,124      5,639,881          68,757        1.23%
                              448     E911 COMMUNICATIONS                                     70      883,291           950,926        67,635        7.66%
                              444     DETENTION CENTER                                        52     2,344,026      2,384,716          40,690        1.74%
                              418     ELECTIONS                                               15      338,703           365,273        26,570        7.84%
                              604     CLEVELAND COMMUNITY COLLEGE                             99     1,290,129      1,340,129          50,000        3.88%
                              611     LIBRARIES                                              100      995,143       1,015,890          20,747        2.08%
                              421     INFORMATION TECHNOLOGY                                  20      463,770           479,025        15,255        3.29%
                              426     FACILITIES MAINTENANCE                                  26     1,420,023      1,428,351           8,328        0.59%
                              413     FINANCE / PURCHASING                                     7      598,918           611,550        12,632        2.11%
                              496     FORESTRY (60% STATE/40% COUNTY)                         91       57,636            66,932         9,296       16.13%
                              612     BROAD RIVER GREENWAY                                   104       56,810            64,356         7,546       13.28%
                              412     COUNTY MANAGER'S OFFICE                                  5      439,164           446,137         6,973        1.59%
                              419     REGISTER OF DEEDS' OFFICE                               18      356,206           362,564         6,358        1.78%
                              440     SCHOOL RESOURCE OFFICERS                                38      272,706           277,149         4,443        1.63%
                              445     EMERGENCY MANAGEMENT                                    56      271,461           275,557         4,096        1.51%
                              591     VETERANS' SERVICE OFFICER                               96       67,402            70,731         3,329        4.94%
                              450     INSPECTIONS                                             77      407,542           410,700         3,158        0.77%
                              433     GRANT - J.C.P.C. ADMINISTRATION                         34          300             2,550         2,250      750.00%
                              423     HUMAN RESOURCES                                         23      347,865           349,108         1,243        0.36%
                              451     CORONER                                                 80       89,597            90,347          750         0.84%
                             600-a CLEVELAND COUNTY SCHOOLS (C.C.S.)                          98    12,408,213     12,408,213               -        0.00%
                              560     PATHWAYS (MENTAL HEALTH)                                95      891,758           891,758             -        0.00%
                             492-a ECONOMIC DEVELOPMENT (CHAMBER)                             87      242,000           242,000             -        0.00%
                              430     MUNICIPAL GRANTS                                        32      147,048           147,048             -        0.00%


SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted Diff/cdc/2007-04-11                                                                       Page 32 of 35 --- Printed 3/4/2011
                                                                                       CLEVELAND COUNTY, NORTH CAROLINA
                                                                                         2009-2010 BUDGET WORK PAPERS
                                                                PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                     -- SORTED BY AMOUNT OF "DIFFERENCE" BETWEEN "CURR. YEAR BEG. BUDGET" AND "NEXT YEAR RECOMMEND" --

                                                                                                  CURR. YEAR      NEXT YEAR
                             DEPT                    DEPARTMENT NAME                          PG BEG. BUDGET     RECOMMEND        DIFFERENCE      % CHANGE


                              617     COUNCIL ON AGING (SENIOR CENTER)                       108      140,035           140,035              -         0.00%
                              416     LEGAL / COUNTY ATTORNEY                                 14       64,200            64,200              -         0.00%
                              613     COMMUNITIES IN SCHOOLS                                 106       58,500            58,500              -         0.00%
                              497     TRANSPORTATION ADMIN. OF CLEV. CTY.                     92       39,464            39,464              -         0.00%
                              614     OLD COURTHOUSE (MUSEUM)                                107       30,000            30,000              -         0.00%
                              453     HAZARDOUS MATERIALS                                     82       20,865            20,855            (10)       -0.05%
                              491     PLANNING & ZONING                                       84      314,365           314,085          (280)        -0.09%
                              449     ELECTRONIC MAINTENANCE                                  73      394,381           393,108         (1,273)       -0.32%
                              498     SOIL CONSERVATION                                       93       90,640            88,688         (1,952)       -2.15%
                              495     COOPERATIVE EXTENSION                                   88      302,841           294,475         (8,366)       -2.76%
                             492-b TOURISM PROMOTION                                          87      100,000            90,000       (10,000)       -10.00%
                              800     DEBT SERVICE (NO LGC APPROVAL)                         110       87,765            72,369       (15,396)       -17.54%
                              411     COMMISSIONERS (GOVERNING BODY)                           2      445,454           427,549       (17,905)        -4.02%
                             492-c    ECONOMIC DEVELOPMENT INCENTIVES                         87      234,398           185,382       (49,016)       -20.91%
                              981     TRANSFERS OUT TO OTHER FUNDS                           111    17,970,697     14,631,557       (3,339,140)      -18.58%


                                      SUBTOTAL                                                      57,585,156     55,441,740       (2,143,416)       -3.72%




SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted Diff/cdc/2007-04-11                                                                         Page 33 of 35 --- Printed 3/4/2011
                                                                                    CLEVELAND COUNTY, NORTH CAROLINA
                                                                                      2009-2010 BUDGET WORK PAPERS
                                                               PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                    -- SORTED BY AMOUNT OF "% CHANGE" BETWEEN "CURR. YEAR BEG. BUDGET" AND "NEXT YEAR RECOMMEND" --

                                                                                               CURR. YEAR     NEXT YEAR
                            DEPT                    DEPARTMENT NAME                        PG BEG. BUDGET     REQUEST          DIFFERENCE    % CHANGE


                             433     GRANT - J.C.P.C. ADMINISTRATION                       34          300             2,550         2,250      750.00%
                             428     MUNICIPAL ELECTIONS                                   29             -          173,434       173,434      100.00%
                             447     VOLUNTEER RESCUE                                      68       78,900           151,530        72,630       92.05%
                             998     EMERGENCY & CONTINGENCY                              112      850,000       1,050,000         200,000       23.53%
                             496     FORESTRY (60% STATE/40% COUNTY)                       91       57,636            66,932         9,296       16.13%
                             612     BROAD RIVER GREENWAY                                 104       56,810            72,856        16,046       28.25%
                             418     ELECTIONS                                             15      338,703           446,120       107,417       31.71%
                             448     E911 COMMUNICATIONS                                   70      883,291           950,926        67,635        7.66%
                             415     PROPERTY TAXES                                        10     1,325,939      1,414,813          88,874        6.70%
                             446     EMERGENCY MEDICAL SERVICES                            59     5,075,877      5,495,137         419,260        8.26%
                             591     VETERANS' SERVICE OFFICER                             96       67,402            70,731         3,329        4.94%
                             421     INFORMATION TECHNOLOGY                                20      463,770           484,545        20,775        4.48%
                             413     FINANCE / PURCHASING                                   7      598,918           611,550        12,632        2.11%
                             611     LIBRARIES                                            100      995,143       1,089,057          93,914        9.44%
                             604     CLEVELAND COMMUNITY COLLEGE                           99     1,290,129      1,290,129               -        0.00%
                             419     REGISTER OF DEEDS' OFFICE                             18      356,206           362,564         6,358        1.78%
                             440     SCHOOL RESOURCE OFFICERS                              38      272,706           277,149         4,443        1.63%
                             412     COUNTY MANAGER'S OFFICE                                5      439,164           446,137         6,973        1.59%
                             445     EMERGENCY MANAGEMENT                                  56      271,461           278,057         6,596        2.43%
                             444     DETENTION CENTER                                      52     2,344,026      2,411,907          67,881        2.90%
                             441     SHERIFF'S OFFICE                                      40     5,571,124      5,639,176          68,052        1.22%
                             426     FACILITIES MAINTENANCE                                26     1,420,023      1,435,200          15,177        1.07%
                             451     CORONER                                               80       89,597            90,347          750         0.84%
                             450     INSPECTIONS                                           77      407,542           410,700         3,158        0.77%
                             423     HUMAN RESOURCES                                       23      347,865           349,108         1,243        0.36%
                            492-a ECONOMIC DEVELOPMENT (CHAMBER)                           87      242,000           242,000             -        0.00%
                            600-a CLEVELAND COUNTY SCHOOLS (C.C.S.)                        98    12,408,213     12,408,213               -        0.00%
                             617     COUNCIL ON AGING (SENIOR CENTER)                     108      140,035           140,035             -        0.00%
                             560     PATHWAYS (MENTAL HEALTH)                              95      891,758           891,758             -        0.00%


SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted %/cdc/2007-04-11                                                                       Page 34 of 35 --- Printed 3/4/2011
                                                                                    CLEVELAND COUNTY, NORTH CAROLINA
                                                                                      2009-2010 BUDGET WORK PAPERS
                                                               PRIMARY GOVERNMENT SERVICES: EXPENDITURES PER DEPARTMENT

                                    -- SORTED BY AMOUNT OF "% CHANGE" BETWEEN "CURR. YEAR BEG. BUDGET" AND "NEXT YEAR RECOMMEND" --

                                                                                               CURR. YEAR     NEXT YEAR
                            DEPT                    DEPARTMENT NAME                        PG BEG. BUDGET     REQUEST          DIFFERENCE      % CHANGE


                             614     OLD COURTHOUSE (MUSEUM)                              107       30,000            30,000              -         0.00%
                             416     LEGAL / COUNTY ATTORNEY                               14       64,200            64,200              -         0.00%
                             430     MUNICIPAL GRANTS                                      32      147,048           159,757        12,709          8.64%
                             613     COMMUNITIES IN SCHOOLS                               106       58,500            58,500              -         0.00%
                             497     TRANSPORTATION ADMIN. OF CLEV. CTY.                   92       39,464            39,464              -         0.00%
                             453     HAZARDOUS MATERIALS                                   82       20,865            20,855            (10)       -0.05%
                             491     PLANNING & ZONING                                     84      314,365           314,085          (280)        -0.09%
                             449     ELECTRONIC MAINTENANCE                                73      394,381           373,608       (20,773)        -5.27%
                             495     COOPERATIVE EXTENSION                                 88      302,841           294,475         (8,366)       -2.76%
                             498     SOIL CONSERVATION                                     93       90,640            87,258         (3,382)       -3.73%
                             411     COMMISSIONERS (GOVERNING BODY)                         2      445,454           447,549         2,095          0.47%
                            492-b TOURISM PROMOTION                                        87      100,000           100,000              -         0.00%
                             800     DEBT SERVICE (NO LGC APPROVAL)                       110       87,765            72,369       (15,396)       -17.54%
                             981     TRANSFERS OUT TO OTHER FUNDS                         111    17,970,697     14,676,660       (3,294,037)      -18.33%
                            492-c    ECONOMIC DEVELOPMENT INCENTIVES                       87      234,398           185,382       (49,016)       -20.91%


                                     SUBTOTAL                                                    57,585,156     55,676,823       (1,908,333)       -3.31%




SF/Budget/499eb093-4763-4ca1-8ca5-d6121bf7322a.xls/PF Exp Sorted %/cdc/2007-04-11                                                                         Page 35 of 35 --- Printed 3/4/2011

				
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