Budget Overview
Overview of FY2016 Adopted Budget
Summary of Net County Expenditures and Revenue
Revenue and Expenditure Comparison by Governmental Category
Total Expenditures by Agency and Fund
Fund Balance Summaries:
General Fund
Capital Reserve Fund
Debt Service Fund
Law Enforcement Service District Fund
Solid Waste Enterprise Fund
Storm Water Special Revenue Fund
Introduction
Budget Overview
A brand new playground was built in October 2014 at Park Road Park to honor the memory of the students and teachers lost in the
2012 Sandy Hook School shooting in Newtown, Conn. The playground was designed by students from Pinewood Elementary School.
FY2016 ADOPTED BUDGET OVERVIEW
REVENUES AND APPROPRIATIONS
Revenue Summary
FY14
Adopted
Budget
FY15
Adopted
Budget
FY16
Adopted
Budget
Dollar
Change
Percent
Change
County Revenue
Net Property Taxes - Current
Net Property Taxes - Prior
Sales Tax - Unclassified
Other Revenue
Investment Interest
Total County Revenue
$909,036,472
14,826,000
132,450,000
26,130,907
2,750,000
$1,085,193,379
$943,155,572
14,951,000
146,900,000
27,161,835
2,800,000
$1,134,968,407
$956,425,078
6,826,000
162,413,786
35,319,658
3,360,000
$1,164,344,522
$13,269,506
($8,125,000)
$15,513,786
$8,157,823
$560,000
$29,376,115
1.4%
-54.3%
10.6%
30.0%
20.0%
2.6%
0.0%
13.0%
7.2%
11.5%
0.5%
5.1%
-7.9%
10.6%
-4.6%
11.3%
3.3%
2.8%
Other Revenue
Transit Sales Tax
LESD
Licenses & Permits
Fire Districts
Fines and Forfeitures
Intergovernmental
Charges for Services
Sales Tax - School Debt
Miscellaneous Revenue
Fund Balance
Total Other Revenue
TOTAL REVENUE
Expenditure Summary
$35,100,000
12,119,422
18,811,673
3,635,500
2,499,475
375,137,246
70,944,008
38,930,000
26,673,498
19,000,000
602,850,822
$1,688,044,201
$38,000,000
13,131,498
21,924,742
3,912,373
2,458,158
145,220,631
75,168,072
42,510,000
16,792,521
35,390,000
394,507,995
$1,529,476,402
$38,000,000
14,838,995
23,508,634
4,363,660
2,470,059
152,637,894
69,238,093
47,028,000
16,012,919
39,400,000
407,498,254
$1,571,842,776
$0
$1,707,497
$1,583,892
$451,287
$11,901
$7,417,263
($5,929,979)
$4,518,000
($779,602)
$4,010,000
12,990,259
$42,366,374
FY14
Adopted
Budget
FY15
Adopted
Budget
FY16
Adopted
Budget
Dollar
Change
Percent
Change
County Expenditures
General Debt Service(County)
Capital(Pay-As-You-Go)
Education Services (County)
County Services(County)
Total County Expense
General Debt Service (Non-County)
Education Services (Non-County)
County Services(Non-County)
Total Non-County Expense
TOTAL EXPENDITURES
$130,802,105
33,432,750
491,244,973
429,713,551
$1,085,193,379
$123,505,388
34,687,590
529,680,785
447,094,644
$1,134,968,407
Non - County Expenditures
$3,084,232
$3,594,611
53,932,232
63,268,873
545,834,358
327,644,511
602,850,822
394,507,995
$1,688,044,201
$1,529,476,402
39
$115,278,523
29,259,860
561,016,658
458,789,481
$1,164,344,522
$8,481,000
67,477,803
331,539,451
407,498,254
$1,571,842,776
($8,226,865)
($5,427,730)
$31,335,873
$11,694,837
$29,376,115
$4,886,389
$4,208,930
$3,894,940
12,990,259
$42,366,374
-6.7%
-15.6%
5.9%
2.6%
2.6%
135.9%
6.7%
1.2%
3.3%
2.8%
Summary of Net County Expenditures and Revenues
Running Total
$ 1,134,968,407
Starting Point - FY2015 Adopted Budget
I. FY2016 Budget Impacts From FY2015 Decisions
CMS Operating Additional FY15 Allocation
Annualized Cost for FY2015 Mid-Year Position Adjustments
Annualized FY2015 Merit Cost: Full-time Positions
Annualized FY2015 Merit Cost: Limited Part-time Positions
Annualized Funding for New Positions added in FY2015 Budget
4,904,489
2,852,241
2,803,458
151,498
2,193,181
12,904,867
$
II. A Sound Strategy for Sustainability
A. Efficiencies Savings and Redirection of Funds: No impact to County Services
Other Post-Employment Benefits (OPEB)
(8,000,000)
Fund 1/2 cent Pay-Go with Fund Balance
(5,851,000)
Departmental FY2015 One-Time Funding
(1,319,967)
Funding Vacancies at 90% of Market
(1,121,476)
Economic Development Grant Expirations
(1,836,727)
Capital Project Managers Cost Redirected to Pay-Go
(1,075,000)
Reduction in Force in Tax Collector's Office
(933,060)
Local Government Retirement System (LGERS) Rate Reduction
(669,371)
Fleet and Fuel Adjustments
(120,618)
Unemployment Insurance Funding
(600,000)
Life Insurance Decrease
(409,988)
End Contingency Based Business Property Auditing
(300,000)
Revaluation Reserve
(250,000)
Reduction to County Assessor Legal Fees
(145,000)
(22,632,207)
B. Fiscal Discipline
Increase in CMS Debt
General Debt Service Pay Off
CPCC Debt Service Pay Off
PAYGO Capital Funding
C. Strategic Investments in County Services
County Funding to Offset Federal Inmate Revenue Loss
Foster Care Contracts
Child Development - Community Policing
Homelessness Services
Medical Examiner Positions
Improve Turnaround for GIS Land Records
Veterans Services
School Health Nurses
D. Planned Investments and Sustaining Operations
Facility Maintenance Contracts
Utility Increases
Social Services
Park & Recreation Operating
Agency Contractual Increases
Information and Technology
Agencies Staffing and Operating Expense Increases
II. Relationships
CMS Operating
CPCC Operating
Arts and Science - Library and Parks Orchestra Programming
Community Service Grants
Library Services
III. Investing In Our Employees
Pay-For-Performance Plan
Medical and Dental Increases
Market Adjustment
IV. Budget Adjustments
Net Other Budget Adjustments
1,147,873,274
1,125,241,067
11,310,581
(8,226,865)
(434,422)
423,270
3,072,564
1,128,313,631
4,155,907
596,225
469,968
467,213
134,384
206,108
201,148
122,769
6,353,722
1,134,667,353
1,000,000
1,070,000
973,574
971,142
751,745
422,500
232,435
5,421,396
1,140,088,749
13,965,758
1,589,467
300,000
278,000
278,000
16,411,225
1,156,499,974
5,893,013
1,511,301
230,000
7,634,314
1,164,134,288
210,234
210,234
$
1,164,344,522
FY 2015-2016 GRAND TOTAL OF COUNTY EXPENDITURES
$
1,164,344,522
FY 2014-2015 County Revenue (81.57 tax rate)
FY 2015-2016 County Revenue (81.57 tax rate)
$
1,134,968,407
29,376,115
FY2015-2016 GRAND TOTAL OF COUNTY REVENUE
$
1,164,344,522
40
TOTAL REVENUE AND EXPENDITURE COMPARISON BY GOVERNMENTAL CATEGORY
Total Governmental Fund
Financial Sources
Administrative Charges
Intergovernmental
Fees & Charges for Services
Other Revenue
Licenses And Permits
Property Taxes
Sales Taxes
Fund Balance and Transfers
Total Revenue
Expenditures
Asset and Facility Management
Behavioral Health Division
Business Support Services
City-County Departments
Child Support Enforcement
Community Service Grants
Community Support Services
County Assessor Office
County Commissioners
Criminal Justice Services
Economic Development
Education Services
Elections
Emergency Medical Services
Finance
Fire District
General Debt
Geospatial Information Services
Historic Landmarks Commission
Hospitals
Human Resources
Internal Audit
Information Technology
Land Use and Enviro. Services
Law Enforcement Service District
Managed Care Organization
Manager's Office
Medical Examiner
Non-Departmental Appropriations
Park & Recreation
Provided Services Organization
Public Health
Public Library
Public Information Department
Register of Deeds
Sheriff's Office
Social Services
Tax Collector
Transits Sales Tax
Total Expenditures
Adopted
FY2014
$
3,242,601
375,537,246
69,093,065
48,932,140
19,250,173
936,617,394
206,480,000
28,891,582
$1,688,044,201
Adopted
FY2015
$
2,302,597
145,420,631
66,863,727
56,204,049
22,414,752
972,025,443
227,410,000
36,835,203
$1,529,476,402
Adopted
FY2014
$
50,514,596
3,272,972
7,797,803
3,903,616
9,394,956
10,023,735
411,602
8,595,256
10,067,226
545,177,205
4,334,872
12,430,000
9,965,468
3,635,500
167,319,087
4,467,797
230,465
225,000
1,043,333
60,443,434
13,799,422
241,769,455
5,859,002
1,572,304
70,578,276
29,477,335
16,100,945
41,921,549
26,495,331
3,127,644
114,492,287
167,393,669
7,103,059
35,100,000
$1,688,044,201
Adopted
FY2015
$
8,846,650
53,339,356
3,256,257
8,530,466
3,795,919
11,060,421
12,600,798
418,801
9,370,249
11,971,762
592,949,658
3,920,797
12,430,000
10,214,672
3,912,373
161,787,589
1,245,665
1,500,000
4,936,857
1,230,220
59,308,371
14,497,899
6,226,268
1,744,163
56,994,778
33,822,590
16,751,661
51,129,922
30,608,277
2,440,956
3,191,994
118,232,028
172,889,705
6,319,280
38,000,000
$1,529,476,402
Adopted
FY2016
$
2,503,486
152,847,894
71,528,404
52,666,321
24,064,837
980,453,733
247,441,786
40,336,315
$1,571,842,776
Adopted
FY2016
26,279,439
11,506,604
3,256,257
8,878,126
4,064,919
14,160,068
12,063,649
418,827
9,544,705
10,274,680
628,494,461
5,219,953
12,430,000
13,111,420
4,363,660
153,019,383
256,724
1,500,000
5,519,634
1,258,668
19,194,072
69,444,746
15,668,995
8,993,218
2,087,915
49,158,083
37,949,417
715,352
65,704,831
31,419,942
2,365,409
3,213,962
113,663,314
183,667,324
4,975,019
38,000,000
$1,571,842,776
$
General Fund
Adopted
FY2014
$
3,242,601
129,442,974
38,038,567
45,386,703
19,250,173
692,608,222
132,450,000
19,000,000
$1,079,419,240
Adopted
FY2015
$
2,302,597
132,602,957
34,763,726
52,742,027
22,414,752
723,730,972
146,900,000
35,783,034
$1,151,240,065
Adopted
FY2014
$
50,514,596
3,272,972
7,797,803
3,903,616
9,394,956
10,023,735
411,602
8,595,256
10,067,226
392,388,522
4,334,872
12,430,000
9,965,468
36,316,872
4,467,797
230,465
225,000
1,043,333
29,233,748
680,000
5,859,002
1,572,304
70,578,276
29,477,335
16,100,945
41,921,549
26,495,331
3,127,644
114,492,287
167,393,669
7,103,059
$1,079,419,240
41
Adopted
FY2015
$
8,846,650
53,339,356
3,256,257
8,530,466
3,795,919
11,060,421
12,600,798
418,801
9,370,249
11,971,762
426,416,587
3,920,797
12,430,000
10,214,672
37,575,864
1,245,665
1,500,000
4,936,857
1,230,220
27,547,102
680,000
6,226,268
1,744,163
56,994,778
33,822,590
16,751,661
51,129,922
30,608,277
2,440,956
3,191,994
118,232,028
172,889,705
6,319,280
$1,151,240,065
Special Revenue Funds
Adopted
FY2016
$
2,503,486
139,856,456
38,193,879
47,969,681
24,064,837
727,172,198
162,413,786
39,564,225
$1,181,738,548
Adopted
FY2016
26,279,439
11,506,604
3,256,257
8,878,126
4,064,919
14,160,068
12,063,649
418,827
9,544,705
10,274,680
446,591,435
5,219,953
12,430,000
13,111,420
37,710,860
256,724
1,500,000
5,519,634
1,258,668
19,194,072
33,904,722
680,000
8,993,218
2,087,915
49,158,083
37,949,417
715,352
65,704,831
31,419,942
2,365,409
3,213,962
113,663,314
183,667,324
4,975,019
$1,181,738,548
$
Adopted
FY2014
$
246,094,272
31,054,498
3,545,437
244,009,172
74,030,000
9,891,582
$608,624,961
Adopted
FY2015
$
Adopted
FY2014
$
152,788,683
3,635,500
131,002,215
31,209,686
13,119,422
241,769,455
35,100,000
$608,624,961
12,817,674
32,100,001
3,462,022
248,294,471
80,510,000
1,052,169
$378,236,337
Adopted
FY2016
$
Adopted
FY2015
$
166,533,071
3,912,373
124,211,725
31,761,269
13,817,899
38,000,000
$378,236,337
12,991,438
33,334,525
4,696,640
253,281,535
85,028,000
772,090
$390,104,228
Adopted
FY2016
$
181,903,026
4,363,660
115,308,523
35,540,024
14,988,995
38,000,000
$390,104,228
1,432,745,902
($255,298,299)
Fiscal Year 2014-2016
Revenue Comparison by Category
1,000,000,000
900,000,000
Adopted
FY2014
800,000,000
700,000,000
Adopted
FY2015
600,000,000
500,000,000
Adopted
FY2016
400,000,000
300,000,000
200,000,000
100,000,000
0
Fiscal Year 2014 - 2016
Expenditure Comparison by Funding Use
$700,000,000
$600,000,000
Adopted
FY2014
$500,000,000
Adopted
FY2015
$400,000,000
Adopted
FY2016
$300,000,000
$200,000,000
$100,000,000
$-
42
Total Expenditures by Agency and Fund
Fiscal Year 2016 Adopted Budget
Agency/Fund
Asset and Facility Management
General
11,506,604
Central Piedmont Community College
35,429,083
Child Support Enforcement
Commissioners
Fleet
Reserve
Technology
Reserve
Solid Waste
Storm
Water
Transit
Law
Enforcement
Debt
Fire District
$26,279,439
Behavioral Health Division
Charlotte Mecklenburg Schools
Capital Reserve
& Replacement
406,202,352
Grand Total
$26,279,439
$11,506,604
4,960,000
11,434,588
$46,863,671
170,468,438
$581,630,790
8,878,126
$8,878,126
418,827
$418,827
4,064,919
$4,064,919
Community Support Services
14,160,068
$14,160,068
County Assessor's Office
12,063,649
$12,063,649
Criminal Justice Services
9,544,705
Community Service Grants
Debt Service
37,710,860
Economic Development
10,274,680
Elections
$9,544,705
115,308,523
$153,019,383
$10,274,680
5,219,953
$5,219,953
Emergency Medical Services
12,430,000
$12,430,000
Finance
13,111,420
$13,111,420
Historic Land Commission
Hospitals
Human Resources
Information Technology
256,724
$256,724
1,500,000
$1,500,000
5,519,634
$5,519,634
19,194,072
$19,194,072
Internal Audit
1,258,668
Joint City County
3,256,257
Land Use & Environmental Services
Law Enforcement Service District
33,904,722
8,993,218
Medical Examiner
2,087,915
Non-Departmental
33,158,083
Park & Recreation
37,949,417
Public Health
Public Information
Public Library
Register of Deeds
20,171,798
15,368,226
$7,619,917
$69,444,746
680,000
Manager's Office
Provided Services Organization
$1,258,668
4,363,660
14,988,995
$15,668,995
$8,993,218
$2,087,915
8,000,000
2,000,000
6,000,000
$49,158,083
$37,949,417
715,352
$715,352
65,704,831
$65,704,831
2,365,409
$2,365,409
31,419,942
$31,419,942
3,213,962
$3,213,962
Sheriff
113,663,314
$113,663,314
Social Services
183,667,324
$183,667,324
Tax Collector
4,975,019
$4,975,019
Transit Sales
Grand Total
38,000,000
$1,160,778,548
$12,960,000
$2,000,000 $6,000,000 $20,171,798 $15,368,226
43
$38,000,000
$38,000,000
$14,988,995
$297,211,549
$4,363,660
$1,571,842,776
FY2016 Adopted Budget by Financial Category
Financial Category
Administrative Services
Asset and Facility Management
Human Resources
Information Technology
Internal Audit
Non-Departmental
Sub-Total
Business Partners
Central Piedmont Community College
Charlotte-Mecklenburg Schools
Community Service Grants
Emergency Medical Services
Historic Land Commission
Hospitals
Joint City County Agency
Sub-Total
Community Services
Elections
Park & Recreation
Public Library
Sub-Total
Customer Satisfaction and Management
Commissioners
Economic Development
Manager's Office
Public Information Department
Sub-Total
Detention and Court Support Services
Child Support Enforcement
Criminal Justice Services
Medical Examiner
Sheriff
Sub-Total
Financial Services
County Assessor's Office
Debt Service
Finance
Tax Collector
Sub-Total
Health And Human Services
Behavioral Health Divison
Community Support Services
Provided Services Organization
Public Health
Social Services
Sub-Total
Land Use And Environmental Services
Land Use and Environmental Services
Register of Deeds
Sub-Total
Total
Total
$26,279,439
5,519,634
19,194,072
1,258,668
49,158,083
101,409,896
General Fund
Debt Service
Fund
$26,279,439
5,519,634
19,194,072
1,258,668
33,158,083
85,409,896
46,863,671
581,630,790
4,064,919
12,430,000
256,724
1,500,000
23,288,912
670,035,016
35,429,083
406,202,352
4,064,919
12,430,000
256,724
1,500,000
3,936,257
463,819,335
5,219,953
37,949,417
31,419,942
74,589,312
5,219,953
37,949,417
31,419,942
74,589,312
418,827
10,274,680
8,993,218
2,365,409
22,052,134
418,827
10,274,680
8,993,218
2,365,409
22,052,134
8,878,126
9,544,705
2,087,915
113,663,314
134,174,060
8,878,126
9,544,705
2,087,915
113,663,314
134,174,060
12,063,649
153,019,383
51,111,420
4,975,019
221,169,471
12,063,649
37,710,860
13,111,420
4,975,019
67,860,948
11,506,604
14,160,068
715,352
65,704,831
183,667,324
275,754,179
11,506,604
14,160,068
715,352
65,704,831
183,667,324
275,754,179
69,444,746
3,213,962
72,658,708
33,904,722
3,213,962
37,118,684
Capital
Reserve
8,000,000
8,000,000
11,434,588
170,468,438
4,960,000
181,903,026
4,960,000
Fleet
Technology
2,000,000
2,000,000
6,000,000
6,000,000
Solid Waste
Storm Water
115,308,523
Transit
LESD
Fire
Districts
14,988,995
14,988,995
4,363,660
4,363,660
38,000,000
115,308,523
38,000,000
20,171,798
15,368,226
20,171,798
15,368,226
$1,571,842,776 $1,160,778,548 $297,211,549 $12,960,000 $2,000,000 $6,000,000 $20,171,798 $15,368,226 $38,000,000 $14,988,995 $4,363,660
44
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
GENERAL FUND
Estimated
FY 2015
Budget
FY 2016
REVENUES
Taxes
Licenses and Permits
Intergovernmental
Charges for services
Interest
Administrative Costs
Other
Total Revenues
$
842,667,009
25,038,367
155,534,897
54,327,206
4,126,641
2,998,489
11,121,059
1,095,813,668
$
901,975,473
23,939,837
145,116,969
55,704,555
3,360,000
2,503,486
9,574,003
1,142,174,323
EXPENDITURES
Customer Satisfaction and Management
Administrative Services
Financial Services
Land Use and Environmental Services
Community Services
Detention and Court Support Services
Health and Human Services
Business Partners
Total Expenditures
EXCESS OF REVENUES (UNDER) EXPENDITURES
17,273,000
98,979,847
15,403,578
43,472,888
65,704,856
140,286,079
265,275,621
446,850,556
1,093,246,425
19,686,725
97,341,588
20,686,439
48,277,333
70,854,825
134,174,060
275,554,179
463,079,201
1,129,654,350
2,567,243
12,519,973
(53,945,590)
13,373,850
(40,571,740)
39,400,000
(52,084,198)
164,225
(12,519,973)
(38,004,497)
518,636,015
480,631,518
480,631,518
480,631,518
OTHER FINANCING SOURCES (USES)
Appropriated Fund Balance
Transfers to other funds
Transfers from other funds
Total Other Financing Uses
NET CHANGE IN FUND BALANCE
FUND BALANCE - BEGINNING OF YEAR
FUND BALANCE - END OF YEAR
$
$
The General Fund is projected to use $16 million of fund balance for Capital, Technology & Fleet Reserve
and $23 million dollars of prior years accumulated fund balance as one-time expenses for unmet business
needs.
Source: Mecklenburg County Finance Department
45
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
CAPITAL RESERVE FUND
ESTIMATED PROJECTION
for the Year-ended June 30, 2015
Estimated
FY 2015
Budget
FY 2016
REVENUES
Charges for services
Intergovernmental
Other
Total Revenues
1,071,974
70,486
954,168
2,096,628
-
18,946,930
18,946,930
16,000,000
16,000,000
(16,850,302)
(16,000,000)
5,870
18,258,000
18,263,870
16,000,000
16,000,000
1,413,568
-
EXPENDITURES
Capital outlay
Total Expenditures
EXCESS OF EXPENDITURES OVER REVENUES
OTHER FINANCING SOURCES
Gain on sale of fixed assets
Transfers from other funds
Total Other Financing Sources
REVENUES AND OTHER FINANCING
SOURCES UNDER EXPENDITURES
FUND BALANCE - BEGINNING OF YEAR
FUND BALANCE - END OF YEAR
$
48,103,307
49,516,875
$
The fund balance for Capital Reserves will be used to complete Mecklenburg County roof, HVAC,
and park improvement facilities projects. Also other projects will be completed at the Sheriff Office,
Library, Government Facilities and Central Piedmont Community College.
Source: Mecklenburg County Finance Department
46
49,516,875
49,516,875
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
DEBT SERVICE FUND
Estimated
FY 2015
Budget
FY 2016
REVENUES
Taxes
Intergovernmental
Interest
Other
Total Revenues
$
273,593,548
12,414,606
995,750
1,841,263
288,845,167
$ 281,106,880
12,405,025
630,000
3,069,644
297,211,549
157,604,040
62,500,125
220,104,165
170,778,435
73,099,220
243,877,655
68,741,002
53,333,894
EXPENDITURES
Debt Services
Principal Payments
Interest and fiscal charges
Total Expenditures
EXCESS OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Refunding Bond Proceeds
Premium on Financing
Payment to Refunding Escrow Agent
Transfers to other funds
Total Other Financing Sources/(Uses)
120,025,000
22,472,449
(141,959,892)
(48,900,000)
(48,362,443)
NET CHANGE IN FUND BALANCE
FUND BALANCE - BEGINNING OF YEAR
FUND BALANCE - END OF YEAR
$
20,378,559
156,767,402
177,145,961
53,333,894
177,145,961
$ 230,479,855
The Debt Service fund balance will be used to pay associated principal and interest for General Obligation
Bonds and installment financings. Funding will also be provided for Pay-As-You Go and funding for
Capital Projects.
Consistent with the funding model, the budget for the Debt Service Fund includes a contribution to fund
balance in the amount of $53.3 million.
Source: Mecklenburg County Finance Department
47
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
LAW ENFORCEMENT SERVICE DISTRICT FUND
Estimated
FY 2015
Budget
FY 2016
REVENUES
Law Enforcement Service District taxes
Interest earned on investments
Total Revenues
$
13,240,377
9,488
13,249,865
$
14,838,995
14,838,995
EXPENDITURES
Business Partners
Law Enforcement Services
Total Expenditures
Appropriated Fund Balance
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING OF YEAR
FUND BALANCE - END OF YEAR
13,863,573
13,863,573
14,988,995
14,988,995
-
150,000
(613,708)
$
2,138,706
1,524,998
-
$
1,524,998
1,524,998
The Law Enforcement Service District is projected to use $150,000 of fund balance to cover the expenses to
patrol and provide fire and police protection services in the unincorporated areas.
Source: Mecklenburg County Finance Department
48
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
SOLID WASTE ENTERPRISE FUND
Estimated
FY 2015
Budget
FY 2016
OPERATING REVENUES
Charges for services
Other
Total Operating Revenues
$
14,006,323
1,810,140
15,816,463
$ 14,896,655
3,111,640
18,008,295
4,965,602
181,183
1,309,562
2,100,534
860,276
878,959
4,508,506
40,088
14,844,710
5,161,521
200,620
1,710,155
3,490,827
1,255,285
3,199,199
723,939
15,741,546
971,753
2,266,749
113,909
194,300
(133,898)
115,337
31,589
750,000
(750,000)
321,237
106,413
25,000
(435,600)
37,438
(2,000,000)
(2,266,749)
OPERATING EXPENSES
Personal services and employee benefits
Utilities
Supplies
Depreciation
Maintenance and repairs
Rental and occupy charges
Contractual services
Final development and post closure costs
Total Expenses
OPERATING INCOME
NON-OPERATING REVENUES (EXPENSES)
Grant revenue
Interest income
Interest expense
Gain on disposal of assets
Capital Contributions
Transfers from other funds
Transfers to other funds
Total Non-operating Revenues (Expenses)
CHANGE IN NET ASSETS
NET ASSETS - BEGINNING OF YEAR
NET ASSETS - END OF YEAR
$
1,292,990
75,980,871
77,273,861
77,273,861
$ 77,273,861
The Solid Waste Fund balance will be used the operate and maintain the County landfills & solid waste recycling
programs. The Solid Waste budget of $20,171,798 includes $1,994,652 appropriated in the Discarded White
Goods and Scrap Tire Special Revenue funds.
Source: Mecklenburg County Finance Department
49
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
STORM WATER SPECIAL REVENUE FUND
Estimated
FY 2015
Budget
FY 2016
REVENUES
Intergovernmental
Federal
State
Local
Charges for services
Interest
Other
Total Revenues
$
41,842
242,911
91,843
15,985,740
170,156
454,760
16,987,252
$
15,368,226
15,368,226
EXPENDITURES
Land Use and Environmental Services
Storm Water Services
Capital Outlay
Debt Service
Principal retirement -bonds
Interest
Total Expenditures
EXCESS OF REVENUES OVER
EXPENDITURES
OTHER FINANCING USES
Transfers to other funds
8,393,325
4,129,172
8,585,928
6,528,699
243,416
19,100
12,785,013
244,021
9,578
15,368,226
4,202,239
-
(393,034)
REVENUE AND OTHER FINANCING
USES OVER EXPENDITURES
-
3,809,205
FUND BALANCE - BEGINNING OF YEAR
FUND BALANCE - END OF YEAR
$
31,931,511
35,740,716
-
$
31,931,511
31,931,511
The Storm Water fund balance will be used for flood control, drainage stormwater management and Capital
improvements to the Storm water system.
Source: Mecklenburg County Finance Department
50