Budget Overview by Mecklenburg County, NC

2012

Charlotte Skyline 2011

Budget Overview Overview of FY 2012 Adopted Budget

FY2012 Revenue and Expenditure Comparison by Governmental Category FY2012 Total Expenditures by Agency and Fund Fund Balance Summaries: General Fund Capital Reserve Law Enforcement Service District Fund Solid Waste Enterprise Fund Storm Water Special Revenue Fund

Budget Overview

Summary of Net County Expenditures and Revenue

FY2012 Adopted Budget Overview Revenues and Appropriations FY2012 Adopted Budget

Revenue Summary

FY2011 Adopted Budget

FY2010 Adopted Budget

Dollar Change

Percent Change

County Revenue Net Property Taxes - Current

880,397,487

Net Property Taxes - Prior Sales Tax - Unclassified Other Revenue Fund Balance Investment Interest Total County Revenue

820,185,697

819,367,965

17,840,000 119,000,000

17,608,665 109,340,000

17,425,000 132,000,000

5,747,520 0

5,460,328 0

10,262,438 0

2,250,000 1,025,235,007

2,250,000 954,844,690

7,000,000 986,055,403

60,211,790 231,335

7.3% 1.3% 8.8%

9,660,000 287,192

5.3% 0.0%

0 0 $

0.0% 7.4%

70,390,317

Other Revenue Transit Sales Tax

LESD Licenses & Permits Fines and Forfeitures Intergovernmental Charges for Services Sales Tax - School Debt

1,200,000

3.9%

11,467,170 13,385,873

12,495,927 13,230,531

12,202,623 16,544,450

(1,028,757) 155,342

-8.2% 1.2%

2,645,000 173,801,943

2,662,969 180,179,717

4,455,000 171,880,734

(17,969) (6,377,774)

-0.7% -3.5%

82,690,218 32,515,000

69,032,082 29,700,000

73,191,209 36,000,000

13,658,136 2,815,000

19.8% 9.5%

22,700,000

46,095,000

33,645,098

39,926,456

(22,700,000) (22,579,427)

-100.0%

11,065,671

434,395,472

(34,875,449)

-8.8%

32,200,000

Fund Balance - Debt Service Miscellaneous Revenue Total Other Revenue TOTAL REVENUE

359,770,875

$1,385,005,882

394,646,324

$ 1,349,491,014

FY2012 Adopted Budget

Expenditure Summary

31,000,000

$ 1,420,450,875

FY2011 Adopted Budget

34,100,000

FY2010 Adopted Budget

-67.1%

35,514,868

Dollar Change

2.6%

Percent Change

County Expenditures General Debt Service (County) Capital (Pay-As-You-Go) Education Services (County) County Services (County) Total County Expense

88,393,869 32,343,773

496,023,101 408,474,264 $1,025,235,007

62,506,254 29,337,750 460,523,705 402,476,981 954,844,690

65,498,562 29,308,500

25,887,615 3,006,023

41.4% 10.2%

35,499,396 5,997,283

471,464,442 419,783,899 986,055,403

70,390,317

7.7% 1.5% 7.4%

26,167,500

(24,300,069) 0

-95.6% 0.0%

(7,185,000) 44,795,620 (34,875,449)

-13.2% 14.2% -8.8%

Non-County Expenditures General Debt Service (Non-County)

Capital (Pay-As-You-Go) (Non-County) Education Services (Non-County) County Services (Non-County) Total Non-County Expense TOTAL EXPENDITURES

1,110,000

25,410,069

0 47,076,000

0 54,261,000

22,700,000 56,384,739

311,584,875 359,770,875

314,975,255 394,646,324

329,143,233 434,395,472

$1,385,005,882

$ 1,349,491,014

$ 1,420,450,875

35,514,868

2.6%

Summary of Net County Expenditures and Revenues Running Total 954,844,690

STARTING POINT - FY11 Adopted Budget I. Cutting to Reinvest Indigent Care Fund Balance Reimbursement AMH Budget Reduction Strategic Sourcing Initiatives NC State Contingency Fund Department of Social Services Sheriff's Office Federal Inmate Revenue* Facility Maintenance Outsourcing Savings Charlotte Housing Authority Pilot Match Fuel Efficiency Savings Financial Management /Fiscal Control Sheriff's Office Legal Services Nextel Nascar All-star Event II. Jobs/Workforce & Economic Development CPCC Operating Business Investment Grants Business Development Agreements Community Service Grants

III. High School Graduation & Literacy CMS Operating Public Library Community Service Grants Jail High School

IV. Service Investments & Delivery Model Park & Recreation Operations Strategic Sourcing Initiatives Fees Carolinas Health Care System - Contractual Increase Drug Treatment Court Volunteer Fire Department Sheriff's Office Work Release Program

V. Fiscal Discipline General Debt Service OPEB CMS Debt Service Capital Reserve Technology Reserve Pay Go Capital Funding CPCC Debt Service Fleet Reserve

VI. Operational Excellence Restoration of 401k/457B Match Pay-For-Performance Plan Employee Enterprise Training Human Services Finance Division Deputy Compliance Officer Internal Audit - Staff Increase

VII. Budget Adjustments Retiree Medical Insurance Workers Compensation Medical & Dental Claims Medical & Dental Reserve NC Retirement Rate Increase Park & Recreation Utilities

VIII. Additional Budget Adjustments (Net Difference)

(16,625,000) (14,600,000) (4,500,000) (3,000,000) (2,000,000) (2,000,000) (2,000,000) (806,234) (450,000) (316,764) (285,000) (128,580) (87,500) (46,799,078)

908,045,612

2,000,000 640,737 288,690 66,000 2,995,427

911,041,039

26,089,101 3,165,237 365,125 343,223 29,962,686

941,003,725

2,000,000 1,180,000 999,016 623,000 537,183 130,000 5,469,199

946,472,924

26,887,615 8,000,000 4,438,407 3,206,372 2,975,000 3,006,023 1,971,888 1,100,000 51,585,305

998,058,229

3,456,670 4,202,600 1,000,000 890,922 142,600 100,000 9,792,792

1,007,851,021

4,702,274 3,322,165 4,999,004 1,750,000 1,421,023 1,068,816 17,263,282

1,025,114,303

120,704

1,025,235,007

FY 2011-2012 GRAND TOTAL OF COUNTY EXPENDITURES FY 2010-2011 County Revenue (83.87 tax rate) FY 2011-2012 County Revenue (81.66 tax rate) FY2011-2012 GRAND TOTAL OF COUNTY REVENUE

$ $ $

1,025,235,007 954,844,690 70,390,317 1,025,235,007

*Additional Federal Inmate revenue results in an increase in available County Dollars

TOTAL REVENUE AND EXPENDITURE COMPARISON BY GOVERNMENTAL CATEGORY Total Governmental Funds

General Fund

Special Revenue Funds

Adopted Financial Sources FY2010 Administrative Charges $2,744,287 Intergovernmental 171,880,734 Fees & Charges for Services 75,665,183 Fund Balance & Retained Earnings 46,552,785 Other Revenue 59,627,817 Licenses And Permits 16,312,575 Property Taxes 844,287,803 Sales Taxes 202,100,000 Transfer From Other Funds 1,279,690 Total Revenue $1,420,450,876

Adopted FY2011 $2,444,287 180,179,717 69,702,683 22,700,000 41,754,300 13,403,764 847,290,289 170,040,000 1,975,974 $1,349,491,014

Adopted FY2012 $2,525,637 166,183,077 65,803,361 0 46,157,980 13,661,873 906,704,657 183,715,000 $254,297 $1,385,005,882

Adopted FY2010 $2,744,287 170,396,646 49,998,501 45,695,000 58,297,724 16,312,575 833,542,965 168,000,000 0 $1,344,987,698

Adopted FY2011 $2,444,287 178,738,136 43,420,378 22,700,000 39,165,587 13,403,764 834,794,362 139,040,000 1,746,284 $1,275,452,798

Adopted FY2012 $2,525,637 163,731,200 38,695,354 0 42,648,437 13,661,873 895,237,487 151,515,000 116,234 $1,308,131,222

Adopted FY2010 $0 1,484,088 25,666,682 857,785 1,330,093 0 10,744,838 34,100,000 1,279,690 $75,463,179

Adopted FY2011 $0 1,441,581 26,282,305 0 2,588,713 0 12,495,927 31,000,000 229,690 $74,038,216

Adopted FY2012 $0 2,451,877 27,108,007 0 3,509,543 0 11,467,170 32,200,000 138,063 $76,874,660

Adopted FY2010 Expenditures amh Area Mental Health $90,036,557 jcc City-County Departments 2,684,653 cse Child Support Enforcement 0 Community Service Grants 6,167,812 css Community Support Services 5,372,329 com County Commissioners 399,624 sjs Court Justice Services 7,310,388 edo Economic Devopment 0 sch Education Services 527,849,181 ele Elections 3,542,551 ems Emergency Medical Services 16,806,328 fin Finance 3,204,415 dsv General Debt 143,674,562 gis Geospatial Information Services 3,763,942 hlc Historic Landmarks Commission 168,215 hsp Hospitals 17,850,000 hrs Human Resources 4,679,310 ist Information Services & Technology 19,159,554 aud Internal Audit 506,700 lue Land Use and Enviro. Services 65,219,201 lesd Law Enforcement Service District 12,202,623 mgr Manager's Office 7,207,926 med Medical Examiner 1,409,468 ndp Non-Departmental Appropriations 27,842,250 prk Park & Recreation 40,882,843 hlt Public Health 33,893,160 lib Public Library 32,424,879 psi Public Services & Information 2,378,348 res Real Estate Services 14,887,235 reg Register of Deeds 2,868,093 shf Sheriff's Office 107,928,578 dss Social Services 176,678,576 tax Tax Collector 6,561,573 Transits Sales Tax 34,100,000 WTVI Capital, Equipment & Maint. 790,000 Total Expenditures $1,420,450,876

Adopted FY2011 $88,317,161 2,593,221 7,001,831 3,570,361 5,611,515 372,629 6,328,502 6,908,857 514,784,705 3,262,660 15,106,328 3,444,562 117,254,073 3,433,881 216,215 16,850,000 3,705,924 16,574,447 739,121 60,931,318 12,495,927 6,931,978 1,427,901 36,892,144 26,600,014 37,625,458 17,591,815 1,435,905 15,276,376 2,514,075 106,604,285 169,228,311 6,859,514 31,000,000 0 $1,349,491,014

Adopted FY2012 $83,180,259 2,765,323 6,352,152 3,102,500 6,193,606 374,915 9,025,756 7,755,898 542,099,101 4,093,665 15,080,000 3,550,140 122,847,642 3,476,398 186,234 225,000 3,929,530 17,874,620 992,174 63,226,483 11,467,170 4,940,396 1,500,528 49,318,049 29,783,380 38,416,469 24,257,052 1,720,003 16,216,364 2,753,610 108,198,846 160,917,709 6,984,910 32,200,000 0 $1,385,005,882

Adopted FY2010 $90,036,557 2,684,653 0 6,167,812 5,372,329 399,624 7,310,388 0 527,849,181 3,542,551 16,806,328 3,204,414 143,674,562 3,763,942 168,215 17,850,000 4,679,310 19,159,554 506,700 36,058,647 0 7,207,926 1,409,468 27,842,250 40,882,843 33,893,160 32,424,879 2,378,348 14,887,235 2,868,093 107,928,578 176,678,576 6,561,573 0 0 $1,344,197,698

Adopted FY2011 $88,317,161 2,593,221 7,001,831 3,570,361 5,611,515 372,629 6,328,502 6,908,857 514,784,705 3,262,660 15,106,328 3,444,562 117,254,073 3,433,881 216,215 16,850,000 3,705,924 16,574,447 739,121 30,389,029 0 6,931,978 1,427,901 36,892,144 26,600,014 37,625,458 17,591,815 1,435,905 15,276,376 2,514,075 106,604,285 169,228,311 6,859,514 0 0 $1,275,452,798

Adopted FY2012 $83,180,259 2,765,323 6,352,152 3,102,500 6,193,606 374,915 9,025,756 7,755,898 542,099,101 4,093,665 15,080,000 3,550,140 122,847,642 3,476,398 186,234 225,000 3,929,530 17,874,620 992,174 30,018,993 0 4,940,396 1,500,528 49,318,049 29,783,380 38,416,469 24,257,052 1,720,003 16,216,364 2,753,610 108,198,846 160,917,709 6,984,910 0 0 $1,308,131,222

Adopted FY2010 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29,160,554 12,202,623 0 0 0 0 0 0 0 0 0 0 0 0 34,100,000 0 $75,463,177

Adopted FY2011 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30,542,289 12,495,927 0 0 0 0 0 0 0 0 0 0 0 0 31,000,000 0 $74,038,216

Adopted FY2012 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 33,207,490 11,467,170 0 0 0 0 0 0 0 0 0 0 0 0 32,200,000 0 $76,874,660

Three Year Revenue by Comparison by Category 1,600,000,000 1,400,000,000 1,200,000,000

Adopted FY2010

1,000,000,000

Adopted FY2011

800,000,000

Adopted FY2012

600,000,000

400,000,000 200,000,000 0

Three Year Expenditure Comparison By Funding Use $600,000,000 $500,000,000

Adopted FY2010

$400,000,000

Adopted FY2011

$300,000,000

Adopted FY2012

$200,000,000 $100,000,000 $0

Total Expenditures by Agency and Fund FY 2011-2012

Agency/Fund Area Mental Health

General

Capital Reserve

Vehicle Reserve

Technology Reserve Solid Waste Storm Water

Transit

LESD

Grand Total

83,180,259

Joint City County Agency

2,765,323

Child Support Enforcement

6,352,152

CMS Debt

164,072,000

CMS Operational

328,339,101

Commissioners

4,960,000

333,299,101

374,915

6,193,606

CPCC

25,900,000

CPCC Debt

18,828,000

Economic Development

7,755,898

Elections

4,093,665

15,080,000

3,550,140

122,847,642

Community Support Services

Emergency Medical Services Finance Debt Service Geospatial Information Systems

3,476,398

Historic Land Commission

186,234

Hospitals

225,000

3,929,530

17,874,620

992,174

Human Resources Information Services Technology Internal Audit Land Use Environmental Services Law Enforcement Service District

32,148,938

16,420,008

14,657,537

63,226,483 11,467,170

11,467,170

Agency/Fund

General

Capital Reserve

Vehicle Reserve

Technology Reserve Solid Waste Storm Water

Transit

LESD

Grand Total

Manager's Office

4,940,396

Medical Examiner

1,500,528

NonDepartmental Outside Agencies

35,368,049

8,750,000

1,100,000

4,100,000

49,318,049

3,102,500

Park & Recreation

29,783,380

Public Health

38,416,469

Library

24,257,052

1,720,003

Real Estate Services

16,216,364

2,753,610

Sheriff

108,198,846

Social Services

Public Service Information

160,917,709

State Justice Services

9,025,756

Tax Collector

6,984,910

Transit Sales Grand Total

32,200,000 1,291,351,167

13,710,000

1,100,000

4,100,000

16,420,008

14,657,537

32,200,000

32,200,000 11,467,170

1,385,005,882

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND ESTIMATED PROJECTION for the Year-ended June 30, 2011 Total

REVENUES Taxes Licenses and Permits Intergovernmental Charges for services Interest Administrative Costs Other Total Revenues

998,192,000 14,231,000 203,487,950 54,000,000 2,900,000 2,444,287 8,304,000 1,283,559,237

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 Debt Total Expenditures

15,219,323 48,987,039 10,300,719 35,078,559 64,633,210 114,483,117 334,839,759 369,601,839 256,287,551 1,249,431,116

EXCESS OF EXPENDITURES OVER REVENUES

34,128,121

OTHER FINANCING SOURCES (USES) 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

(36,324,613) 229,826 (36,094,787)

(1,966,666) 329,468,925 327,502,259

Source: Mecklenburg County Finance Department

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE CAPITAL RESERVE FUND ESTIMATED PROJECTION for the Year-ended June 30, 2011 REVENUES Charges for services Intergovernmental Other Total Revenues

Budget

Projected

413,650 77,000 376,083 866,733

524,869 947,183 306,049 1,778,101

7,551,461 7,551,461

10,163,868 10,163,868

(6,684,728)

(8,385,767)

6,684,728 6,684,728

6,986,863 6,986,863

EXPENDITURES Capital Outlay Total Expenditures EXCESS OF EXPENDITURES OVER REVENUES OTHER FINANCING SOURCES Transfer from other fund Total Other Financing Sources REVENUES AND OTHER FINANCING SOURCES UNDER EXPENDITURES FUND BALANCE - BEGINNING OF YEAR FUND BALANCE - END OF YEAR

(1,398,904)

26,189,480 24,790,576

Source: Mecklenburg County Finance Department

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE LAW ENFORCEMENT SERVICE DISTRICT FUND ESTIMATED PROJECTIONS for the Year-ended June 30, 2011 Budget

REVENUES Law Enforcement Service District taxes Interest earned on investments Total Revenues

Projected

12,495,927 12,495,927

12,800,239 17,637 12,817,876

EXPENDITURES Business Partners Law Enforcement Services Total Expenditures EXCESS OF EXPENDITURES OVER REVENUES FUND BALANCE - BEGINNING OF YEAR FUND BALANCE - END OF YEAR

12,495,927 12,495,927

12,495,926 12,495,926

321,950

264,569 586,519

Source: Mecklenburg County Finance Department

STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE SOLID WASTE ENTERPRISE FUND ESTIMATED PROJECTION for the Year-ended June 30, 2011 OPERATING REVENUES Charges for services Other Total Operating Revenues

12,350,331 4,737,801 17,088,132

OPERATING EXPENSES Personal services and employee benefits Utilities Supplies Depreciation Maintenance and repairs Rental and occupay charges Contractual services Final development and post closure costs Total Expenses

4,093,787 172,247 1,013,063 540,434 603,149 3,791,077 10,213,757

OPERATING INCOME

6,874,375

NON-OPERATING REVENUES (EXPENSES) Grant revenue Interest income Interest expense Gain on disposal of assets Amortization of refunding amount Transfer from other fund Transfer to other fund Total Non-operating Revenues (Expenses) CHANGE IN NET ASSETS NET ASSETS - BEGINNING OF YEAR Capitalization Expense NET ASSETS - END OF YEAR

64,411 237,505 (118,631) 21,852 750,000 (750,000) 205,137

7,079,512 67,795,605 74,875,117

Source: Mecklenburg County Finance Department

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE STORM WATER SPECIAL REVENUE FUND ESTIMATED PROJECTION for the Year-ended June 30, 2011 Budget

REVENUES Intergovernmental Federal State Local Charges for services Interest Other Total Revenues

Projected

4,088,216 16,581 14,301,312 614,630 19,020,739

5,770,477 1,606,907 307,730 15,013,958 136,698 132,565 22,968,335

EXPENDITURES Land Use and Environmental Services Storm Water Services Capital Outlay Debt Service Principal retirement -bonds Interest Total Expenditures

15,228,847 2,610,495

10,170,670 6,180,546

1,009,753 171,644 19,020,739

1,009,390 171,598 17,532,204

EXCESS OF REVENUES OVER EXPENDITURES

5,436,131

REVENUE AND OTHER FINANCING SOURCES OVER EXPENDITURES

5,436,131

FUND BALANCE - BEGINNING OF YEAR FUND BALANCE - END OF YEAR

20,370,997 25,807,128

Source:Mecklenburg County Finance Department