COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008_part6 docx

Schedule 2
Page 3 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
County Manager:
Salaries and employee benefits 372,794 350,609 22,185 283,052
Operating expenditures
92,249
45,968 46,281 52,660
Total
465,043
396,577 68,466 335,712
County Attorney:
Salaries and employee benefits 353,006 319,805 33,201 286,164
Operating expenditures
(15,627)
(9,732) (5,895) 22,074
Total
337,379
310,073 27,306 308,238
Elections:
Salaries and employee benefits 223,880 210,481 13,399 191,783

Operating expenditures 539,546 438,622 100,924 212,290
Capital outlay
-
- - 13,146
Total
763,426
649,103 114,323 417,219
Register of Deeds:
Salaries and employee benefits 819,960 706,605 113,355 666,025
Operating expenditures
352,803
282,651 70,152 287,475
Total
1,172,763
989,256 183,507 953,500
Finance:
Salaries and employee benefits 761,831 724,859 36,972 684,914
Operating expenditures 192,734 162,549 30,185 121,072
Capital outlay
-
- - 737
Total
954,565
887,408 67,157 806,723
Budget:
Salaries and employee benefits 374,286 266,000 108,286 294,079
Operating expenditures
36,980
29,686 7,294 27,655
Total

411,266
295,686 115,580 321,734
66
This is trial version
www.adultpdf.com
Schedule 2
Page 4 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Purchasing:
Salaries and employee benefits 129,038 122,658 6,380 101,299
Operating expenditures
14,275
7,100 7,175 5,362
Total
143,313
129,758 13,555 106,661
Information Technology:
Salaries and employee benefits 2,299,205 2,138,428 160,777 2,052,122
Operating expenditures 2,015,521 1,528,956 486,565 1,043,158
Capital outlay

234,365
200,852 33,513 46,722
Total
4,549,091
3,868,236 680,855 3,142,002
ACCESS/Central Transportation Administration:
Salaries and employee benefits 140,305 128,629 11,676 105,606
Operating expenditures 118,602 107,885 10,717 48,323
Capital outlay
1,500
- 1,500 1,214
Total
260,407
236,514 23,893 155,143
ACCESS/Central Transportation Operations:
Salaries and employee benefits 845,542 758,583 86,959 676,828
Operating expenditures 1,695,162 568,573 1,126,589 566,264
Service fees to other departments
(966,700)
(475,960) (490,740) (634,187)
Total
1,574,004
851,196 722,808 608,905
Tax:
Salaries and employee benefits 2,457,380 2,313,070 144,310 2,098,815
Operating expenditures 795,799 741,819 53,980 668,459
Capital outlay
-
- - 3,319
Total

3,253,179
3,054,889 198,290 2,770,593
67
This is trial version
www.adultpdf.com
Schedule 2
Page 5 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Human Resources:
Salaries and employee benefits 668,263 527,084 141,179 579,648
Operating expenditures
116,286
79,808 36,478 74,725
Total
784,549
606,892 177,657 654,373
Human Relations:
Salaries and employee benefits 70,598 5,295 65,303 67,795
Operating expenditures
15,954

650 15,304 11,393
Total
86,552
5,945 80,607 79,188
Public Works Administration:
Salaries and employee benefits 302,946 286,437 16,509 254,421
Operating expenditures 499,403 208,046 291,357 189,088
Capital outlay
-
- - 4,914
Total
802,349
494,483 307,866 448,423
Fleet Maintenance:
Salaries and employee benefits 389,950 362,632 27,318 320,535
Operating expenditures 67,909 75,674 (7,765) 67,723
Service fees to other departments
(165,300)
(149,633) (15,667) (150,197)
Total
292,559
288,673 3,886 238,061
Facilities Management:
Salaries and employee benefits 655,553 598,528 57,025 577,850
Operating expenditures
3,078,104
2,451,155 626,949 2,269,058
Total
3,733,657
3,049,683 683,974 2,846,908

Grounds Maintenance:
Salaries and employee benefits 383,251 341,928 41,323 303,668
Operating expenditures 189,466 153,044 36,422 144,643
Capital outlay - - - 472
Service fees to other departments
(35,692)
(29,407) (6,285) (25,838)
Total
537,025
465,565 71,460 422,945
68
This is trial version
www.adultpdf.com
Schedule 2
Page 6 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Courts:
Operating expenditures
814,122
712,960 101,162 688,626

Print Shop:
Salaries and employee benefits 84,222 72,059 12,163 74,730
Operating expenditures 164,657 97,568 67,089 108,110
Service fees to other departments
(125,000)
- (125,000) -
Total
123,879
169,627 (45,748) 182,840
Cable Access:
Salaries and employee benefits 126,787 120,617 6,170 106,951
Operating expenditures 24,390 16,111 8,279 18,634
Capital outlay
197
184 13 1,592
Total
151,374
136,912 14,462 127,177
Public Information:
Salaries and employee benefits 146,791 140,776 6,015 131,841
Operating expenditures
21,508
15,750 5,758 15,090
Total
168,299
156,526 11,773 146,931
Nondepartmental Expenditures:
Medicare supplement 451,532 413,858 37,674 323,460
Retirees 1,987,795 1,195,457 792,338 1,918,454
Risk management fees 52,000 44,916 7,084 67,733

Unemployment insurance consultant - - - 5,130
Gaston County Alternative Community
Penalties Program 474,140 474,140 - 474,140
Lake Wylie Marine Commission 25,000 25,000 - 22,500
Gaston County Women’s Commission 2,565 2,565 - -
Insurance reserves 624,320 393,848 230,472 652,142
Schiele Museum 122,500 122,500 - 122,500
Mediation Center for Gaston County 21,230 21,230 - -
69
This is trial version
www.adultpdf.com
Schedule 2
Page 7 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
United Arts Council 17,370 17,370 - 17,370
Commission on the Family 900 84 816 352
Criminal Justice Partnership Act Grant 151,141 158,051 (6,910) 154,235
Mountain Island Lake Marine Commission 21,811 21,811 - 21,811
Salvation Army Homeless Shelter 17,370 17,370 - 17,370
Drug Task Force - (2,888) 2,888 (2,144)

Local elderly exemption 188,000 - 188,000 -
Investment grant program 850,000 496,458 353,542 776,687
Fuel reserve 178,610 - 178,610 -
Community Planning Alliance 9,000 9,000 - 9,000
Stormwater fees 32,000 18,667 13,333 18,041
Workers' compensation administration 30,000 30,000 - 28,000
Business incubator setup 12,000 2,506 9,494 1,228
Indirect cost reimbursement from DSS
(1,400,000)
(1,385,503) (14,497) (1,283,300)
Total
3,869,284
2,076,440 1,792,844 3,344,709
Total general government
25,841,165
20,322,189 5,518,976 19,557,900
Public Safety:
County Police:
Salaries and employee benefits 8,833,113 8,339,991 493,122 7,784,086
Operating expenditures 2,234,961 1,860,406 374,555 1,838,673
Capital outlay 189,146 189,145 1 383,649
Services to other departments
(681,292)
(574,313) (106,979) (493,092)
Total
10,575,928
9,815,229 760,699 9,513,316
County Police/Bessemer City Agreement:
Salaries and employee benefits 855,356 807,177 48,179 738,004
Operating expenditures 213,894 143,103 70,791 140,592

Capital Outlay
47,287
47,286 1 -
Total
1,116,537
997,566 118,971 878,596
70
This is trial version
www.adultpdf.com
Schedule 2
Page 8 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Sheriff:
Salaries and employee benefits 11,920,639 11,022,234 898,405 10,059,398
Operating expenditures 2,096,229 1,709,123 387,106 1,506,376
Capital outlay
106,661
95,424 11,237 30,645
Total
14,123,529

12,826,781 1,296,748 11,596,419
Jail Annex:
Operating expenditures
370,816
349,998 20,818 319,911
County Physician:
Operating expenditures
1,650,000
1,405,688 244,312 1,347,845
Law Enforcement Special Allowance:
Salaries and employee benefits
385,393
381,791 3,602 352,084
Juvenile Detention Home:
Operating expenditures
240,000
219,083 20,917 248,646
Emergency Management:
Salaries and employee benefits 118,343 112,612 5,731 97,401
Operating expenditures 212,296 155,175 57,121 149,670
Capital outlay
-
- - 1,337
Total
330,639
267,787 62,852 248,408
Fire Marshal:
Salaries and employee benefits 345,671 248,980 96,691 233,060
Operating expenditures 368,187 342,970 25,217 328,880
Capital outlay

-
- - 1,949
Total
713,858
591,950 121,908 563,889
71
This is trial version
www.adultpdf.com
Schedule 2
Page 9 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Code Enforcement Administration:
Salaries and employee benefits 1,191,245 1,067,877 123,368 213,519
Operating expenditures 180,078 150,907 29,171 35,698
Capital outlay
20,115
20,021 94 -
Total
1,391,438
1,238,805 152,633 249,217

Building Inspections:
Salaries and employee benefits - - - 967,247
Operating expenditures - - - 144,565
Capital outlay
-
- - 55,337
Total
-
- - 1,167,149
Medical Examiner:
Operating expenditures 212,374 188,080 24,294 176,753
Capital outlay
-
- - 29
Total
212,374
188,080 24,294 176,782
Emergency Medical Services:
Salaries and employee benefits 6,334,308 6,157,606 176,702 5,204,085
Operating expenditures 2,382,976 2,115,117 267,859 1,643,667
Capital outlay 1,588,341 1,505,467 82,874 40,004
Rescue squad supplements
1,250,139 1,268,750 (18,611) 1,226,607
Total
11,555,764
11,046,940 508,824 8,114,363
Animal Control:
Salaries and employee benefits 1,083,144 969,760 113,384 907,533
Operating expenditures 448,066 259,861 188,205 237,449
Capital outlay

47,924
41,329 6,595 687
Total
1,579,134
1,270,950 308,184 1,145,669
72
This is trial version
www.adultpdf.com
Schedule 2
Page 10 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Telecommunications:
Salaries and employee benefits 2,628,266 2,352,628 275,638 2,199,687
Operating expenditures (157,903) (96,966) (60,937) 875,645
Capital outlay
-
- - 51,895
Total
2,470,363
2,255,662 214,701 3,127,227

Total public safety
46,715,773
42,856,310 3,859,463 39,049,521
Environmental Protection:
Forestry Control Services:
Operating expenditures
56,160
57,169 (1,009) 50,228
Economic and Physical Development:
Planning:
Salaries and employee benefits 827,292 716,944 110,348 417,117
Operating expenditures
307,532
169,548 137,984 98,830
Total
1,134,824
886,492 248,332 515,947
Economic Development Commission:
Salaries and employee benefits 575,241 538,662 36,579 513,196
Operating expenditures 331,102 223,432 107,670 210,162
Capital outlay
270
270 - 4,477
Total
906,613
762,364 144,249 727,835
Tourism:
Salaries and employee benefits 122,416 110,284 12,132 103,837
Operating expenditures
347,214

282,149 65,065 139,757
Total
469,630
392,433 77,197 243,594
Court Drive Development
60,425
49,529 10,896 50,663
Technology Park Development
98,550
90,996 7,554 66,838
73
This is trial version
www.adultpdf.com
Schedule 2
Page 11 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Cooperative Extension Service:
Salaries and employee benefits 66,930 49,805 17,125 122,233
Operating expenditures 527,335 460,087 67,248 389,741
Capital outlay

-
- - 929
Total
594,265
509,892 84,373 512,903
Agricultural Stabilization:
Operating expenditures
16,260
11,295 4,965 13,226
4-H Programs:
Operating expenditures
39,500
30,192 9,308 30,390
Quality of Natural Resources Commission:
Operating expenditures 42,510 27,642 14,868 20,858
Capital outlay
-
- - 1,771
Total
42,510
27,642 14,868 22,629
Gaston County Soil and Water Conservation:
Salaries and employee benefits 729,385 551,939 177,446 359,596
Operating expenditures 161,084 118,026 43,058 240,660
Capital outlay
76,037
21,897 54,140 689
Total
966,506
691,862 274,644 600,945

Total economic and physical development
4,329,083
3,452,697 876,386 2,784,970
Human Services:
Health Department:
Administration:
Salaries and employee benefits 4,957,805 4,593,971 363,834 4,177,897
Operating expenditures 7,248,986 1,739,623 5,509,363 1,906,167
Capital outlay
111,613
- 111,613 104,549
Total
12,318,404
6,333,594 5,984,810 6,188,613
74
This is trial version
www.adultpdf.com
Schedule 2
Page 12 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008

Allied Health
Operating expenditures
15,218
12,925 2,293 -
Personal Health
Operating expenditures
59,095
56,366 2,729 -
Environmental Health
Operating expenditures
9,775
5,059 4,716 -
Gynecological Health
Operating expenditures
533
366 167 -
Bioterrorism Health
Salaries and employee benefits 11,032 9,795 1,237 -
Operating expenditures
70,692
70,495 197 -
Total
81,724
80,290 1,434 -
Family Planning:
Salaries and employee benefits 1,036,631 982,843 53,788 851,629
Operating expenditures
410,804
390,026 20,778 382,142
Total

1,447,435
1,372,869 74,566 1,233,771
Women, Infants and Children:
Salaries and employee benefits 648,081 610,343 37,738 552,912
Operating expenditures 71,485 69,170 2,315 55,028
Capital outlay
-
- - 6,263
Total
719,566
679,513 40,053 614,203
Maternal and Child Health:
Salaries and employee benefits 4,020,494 3,663,438 357,056 3,387,711
Operating expenditures 932,970 764,839 168,131 844,212
Capital outlay
-
- - 769
Total
4,953,464
4,428,277 525,187 4,232,692
75
This is trial version
www.adultpdf.com
Schedule 2
Page 13 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008

WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Primary Care:
Operating expenditures
57,123
49,242 7,881 -
Gaston Family Health Services:
Dental clinic - operating expenditures 2,537,006 2,501,957 35,049 -
Medical services - operating expenditures
3,454,239
1,611,865 1,842,374 5,053,489
Total
5,991,245
4,113,822 1,877,423 5,053,489
Total health department
25,653,582
17,132,323 8,521,259 17,322,768
Contribution to Pathways
957,081
957,288 (207) 957,599
Veterans Services:
Salaries and employee benefits 132,463 123,781 8,682 111,984
Operating expenditures
35,690
32,331 3,359 22,511
Total

168,153
156,112 12,041 134,495
Youth Services
799,813
724,335 75,478 799,782
Gaston Skills:
Operating expenditures
145,200
145,200 - 145,200
Total human services
27,723,829
19,115,258 8,608,571 19,359,844
Cultural and Recreational:
Recreation:
Salaries and employee benefits 237,163 206,604 30,559 197,327
Operating expenditures
713,839
493,753 220,086 410,793
Total
951,002
700,357 250,645 608,120
Museum:
Salaries and employee benefits 280,303 241,299 39,004 231,903
Operating expenditures 150,263 115,818 34,445 103,416
Capital outlay
-
- - 1,585
Total
430,566
357,117 73,449 336,904

76
This is trial version
www.adultpdf.com
Schedule 2
Page 14 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Library Administrative
and Technical Services:
Salaries and employee benefits 442,795 416,245 26,550 387,414
Operating expenditures
314,780
199,719 115,061 169,681
Total
757,575
615,964 141,611 557,095
Main Library Services:
Salaries and employee benefits 1,001,485 903,890 97,595 819,126
Operating expenditures
560,184
544,625 15,559 564,575

Total
1,561,669
1,448,515 113,154 1,383,701
Branch Library Services:
Salaries and employee benefits 919,581 848,313 71,268 766,628
Operating expenditures
293,570
271,360 22,210 274,819
Total
1,213,151
1,119,673 93,478 1,041,447
Law Library:
Operating expenditures
33,801
6,634 27,167 9,725
Historic Preservation Commission:
Salaries and employee benefits 29,404 23,410 5,994 -
Operating expenditures
59,650
33,441 26,209 -
Total
89,054
56,851 32,203 -
Historic Preservation Commission:
Operating expenditures
19,563
15,670 3,893 7,048
Total cultural and recreational
5,056,381
4,320,781 735,600 3,944,040

Education:
Gaston College:
Operating expenditures
3,697,000
3,697,000 - 3,423,048
77
This is trial version
www.adultpdf.com
Schedule 2
Page 15 of 15
GASTON COUNTY, NORTH CAROLINA
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
County Schools:
Operating expenditures
38,858,243
38,575,843 282,400 37,164,391
Total education
42,555,243
42,272,843 282,400 40,587,439
Debt Service:
Principal retirement 3,371,405 3,192,517 178,888 2,148,119

Interest and fees
219,754
123,034 96,720 160,360
Total debt service
3,591,159
3,315,551 275,608 2,308,479
Total expenditures
155,868,793
135,712,798 20,155,995 127,642,421
Revenues over (under) expenditures
30,538,451
57,124,434 26,585,983 55,466,949
Other Financing Sources (Uses):
Installment purchase contracts issued - - - 1,502,212
Fund balance appropriated 21,576,813 - (21,576,813) -
Transfers from (to) other funds:
From Capital Improvements Fund - - - 3,056,607
To Debt Service Fund (16,446,939) (16,446,939) - (15,474,417)
To Public Assistance Fund (24,981,264) (24,981,264) - (24,095,991)
To Property Revaluation Fund (250,000) (250,000) - (290,000)
To Capital Improvements Fund (10,415,617) (10,415,617) - (7,924,914)
To Library Fund (15,783) (15,783) - (5,911)
To Emergency Telephone System Fund
(5,661)
(5,661) - (5,080)
Total other financing sources (uses)
(30,538,451)
(52,115,264) (21,576,813) (43,237,494)
Revenues and other financing sources
(uses) over (under) expenditures and

other financing sources (uses)
-$
5,009,170 5,009,170$ 12,229,455
Fund Balance:
Beginning of year - July 1
63,312,779
51,083,324
End of year - June 30
68,321,949$
63,312,779$
78
This is trial version
www.adultpdf.com
Schedule 3
Page 1 of 4
GASTON COUNTY, NORTH CAROLINA
PUBLIC ASSISTANCE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
Revenues:
Restricted intergovernmental revenues 25,321,395$ 23,637,885$ (1,683,510)$ 23,158,337$
Investment earnings 664 401,045 400,381 571,822
Miscellaneous revenues
271,571

338,800 67,229 319,013
Total revenues
25,593,630
24,377,730 (1,215,900) 24,049,172
Expenditures:
Social Services:
Salaries and employee benefits 14,081,762 13,010,426 1,071,336 11,137,269
Operating expenditures 1,401,952 1,072,071 329,881 932,188
Capital outlay
94,646
82,247 12,399 25,889
Total
15,578,360
14,164,744 1,413,616 12,095,346
WIA Administration:
Salaries and employee benefits 201,386 165,252 36,134 162,273
Operating expenditures
56,169
27,317 28,852 48,501
Total
257,555
192,569 64,986 210,774
Intake and Assessment:
Salaries and employee benefits
541,575
497,305 44,270 451,120
Classroom Training:
Salaries and employee benefits 355,850 276,876 78,974 325,013
Operating expenditures
1,279,402

941,483 337,919 1,004,722
Total
1,635,252
1,218,359 416,893 1,329,735
Technical Assistance:
Operating expenditures
249,579
182,456 67,123 222,639
Year-Round Youth Program:
Salaries and employee benefits 329,267 227,520 101,747 300,677
Operating expenditures
575,387
398,799 176,588 632,387
Total
904,654
626,319 278,335 933,064
2008
79
This is trial version
www.adultpdf.com
Schedule 3
Page 2 of 4
GASTON COUNTY, NORTH CAROLINA
PUBLIC ASSISTANCE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance

Budget
Actual Over/Under Actual
2008
Work First - County:
Salaries and employee benefits 1,693,599 1,631,242 62,357 1,647,783
Operating expenditures
1,053,287
954,308 98,979 823,140
Total
2,746,886
2,585,550 161,336 2,470,923
Work First - Other:
Salaries and employee benefits 981,573 920,463 61,110 936,673
Operating expenditures 141,298 105,569 35,729 127,642
Capital outlay
-
- - 1,317
Total
1,122,871
1,026,032 96,839 1,065,632
Battered Spouse Shelter:
Salaries and employee benefits 237,825 224,276 13,549 204,921
Operating expenditures 215,630 122,759 92,871 142,703
Capital outlay
-
- - 2,243
Total
453,455
347,035 106,420 349,867
Senior Center:

Operating expenditures
1,000
17 983 -
Nutrition Program:
Salaries and employee benefits 292,842 257,084 35,758 239,330
Operating expenditures
354,943
293,840 61,103 264,174
Total
647,785
550,924 96,861 503,504
In Home Aide-Services:
Salaries and employee benefits 161,601 146,429 15,172 98,560
Operating expenditures
711,819
674,855 36,964 712,160
Total
873,420
821,284 52,136 810,720
80
This is trial version
www.adultpdf.com
Schedule 3
Page 3 of 4
GASTON COUNTY, NORTH CAROLINA
PUBLIC ASSISTANCE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007

2007
Final Variance
Budget
Actual Over/Under Actual
2008
Gastonia Adult Daycare Center:
Salaries and employee benefits 199,760 186,976 12,784 169,368
Operating expenditures
40,624
29,590 11,034 41,372
Total
240,384
216,566 23,818 210,740
Belmont Adult Daycare Center:
Salaries and employee benefits 126,530 117,764 8,766 108,497
Operating expenditures
57,541
38,837 18,704 35,572
Total
184,071
156,601 27,470 144,069
Community Alternative Program:
Salaries and employee benefits 333,854 297,493 36,361 284,253
Operating expenditures
139,000
106,822 32,178 106,942
Total
472,854
404,315 68,539 391,195
Food Stamp Issuance:

Operating expenditures
63,425
70,326 (6,901) 129,752
Public Assistance Expenditures:
TANF 2,700 2,206 494 (560)
Other financing assistance 90,500 57,787 32,713 59,813
TANF, County - initiated 500 225 275 -
Aid to the blind 77,595 54,119 23,476 48,260
Medicaid 14,655,186 11,389,606 3,265,580 13,251,340
Special Assistance to Adults 2,233,282 2,206,463 26,819 2,072,124
Child daycare 7,973,400 7,746,732 226,668 7,657,178
Crisis intervention 512,600 267,975 244,625 338,982
Transportation - Home and Community
Care Block Grant
106,002
44,743 61,259 70,552
Total
25,651,765
21,769,856 3,881,909 23,497,689
81
This is trial version
www.adultpdf.com
Schedule 3
Page 4 of 4
GASTON COUNTY, NORTH CAROLINA
PUBLIC ASSISTANCE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007

2007
Final Variance
Budget
Actual Over/Under Actual
2008
Residential Service Expenditures:
Title IV - foster care 608,833 558,335 50,498 533,453
Adoption 601,196 344,176 257,020 301,481
Receiving homes 2,588 2,188 400 13,407
State foster home 493,500 469,407 24,093 247,911
Special treatment
212,000
177,754 34,246 178,860
Total
1,918,117
1,551,860 366,257 1,275,112
Debt Service:
Principal retirement 53,296 16,429 36,867 21,288
Interest and fees
7,880
946 6,934 1,594
Total
61,176
17,375 43,801 22,882
Total expenditures
53,604,184
46,399,493 7,204,691 46,114,763
Revenues over (under) expenditures
(28,010,554)
(22,021,763) 5,988,791 (22,065,591)

Other Financing Sources (Uses):
Fund balance appropriated 3,829,290 - (3,829,290) -
Transfers from/to other funds:
To Capital Improvement Fund (800,000) (800,000) - -
From General Fund
24,981,264
24,981,264 - 24,095,991
Total other financing sources (uses)
28,010,554
24,181,264 (3,829,290) 24,095,991
Revenues and other financing sources
(uses) over (under) expenditures and
other financing sources (uses)
-$
2,159,501 2,159,501$ 2,030,400
Fund Balance:
Beginning of year - July 1
14,898,200
12,867,800
End of year - June 30
17,057,701$
14,898,200$
82
This is trial version
www.adultpdf.com



This is trial version
www.adultpdf.com