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Table of Contents

Presented May 19, 2025

Introduction

Board of Commissioners GFOA Award Cabarrus County Organization Chart Readers Guide Profile of Cabarrus County Strategic Planning and Visioning

Financial Structure

Fund Structure Fund Relationships Fund Descriptions Basis of Accounting and Budgeting Financial and Budgetary Policies Budget Process Budget Adoption Amendments to Budget Ordinance Budget Calendar

Budget Message

Budget Message

Budget Summary

Revenue Section Expenditure Section

Fund Summary

General Fund Summary Community Investment Fund Summary Landfill Fund Summary 911 Emergency Telephone System Fund Summary Arena & Events Center Fund Summary Fire Districts Fund Summary Social Services Fund Summary Intergovernmental Fund Summary Workers' Compensation & Liability Fund Summary Self-Insured Health & Dental Fund Summary Opioid Settlement Fund Summary

Position Summary

Total Authorized Positions Recommended Position Changes

Five Year Plan

Five-Year Financial Plan

CIP

Capital Narrative General Government Public Safety Culture & Recreation
Education - Cabarrus County Schools Education - Kannapolis City Schools Education - Rowan-Cabarrus Community College

Departmental Program Summaries

Education
Introduction to Education Public Schools Overview RCCC Overview

Debt Service

Debt Service

Supplemental Information

Fee Change Community Information Statistical Information Glossary Acronyms Telephone Directory

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