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Table of Contents

Adopted June 17, 2024

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

Changes to the Recommended Budget 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 New Positions Table

Five Year Plan

Five-Year Financial Plan Fund Balance

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

Culture and Recreation
Active Living Centers Agricultural Fair Arena and Events Center Library System Other Culture and Recreation Parks Operations
Economic and Physical Development
Community Development Economic Development Corporation Economic Development Incentives Other Economic Development Planning Soil and Water Conservation Zoning Administration
Education
Cabarrus County Schools Introduction to Education Kannapolis City Schools Public Schools Overview RCCC Overview Rowan-Cabarrus Community College
Environmental Protection
Construction & Demolition Landfill Waste Reduction
General Government
Board of Commissioners Board of Elections Budget Building Maintenance Communications and Outreach County Manager's Office Facility Design & Construction Facility Services Finance Fleet Maintenance Grounds Maintenance Human Resources Information Technology Services Infrastructure and Asset Management Administration Legal Services Procurement Register of Deeds Safety & Risk Management Sign Maintenance Strategy Tax Administration Tax Collection
Human Services
Adult, Aging & Nutrition Services Behavioral Health Cabarrus Health Alliance Child Support Child Welfare Cooperative Extension Department of Social Services Administration Economic Family Support Services Economic Services Other Human Services Transportation Services Veterans Services
Other Programs
Contribution to Other Funds Non-Departmental
Public Safety
Animal Control Animal Shelter Construction Standards Courts Detention Center Emergency Management Emergency Medical Services Emergency Telephone System Fire Districts Fire Services Harrisburg Sheriff Division Midland Sheriff Division Mt. Pleasant Sheriff Division Other Public Safety School Resource Officers Sheriff’s Office

Debt Service

Debt Service

Supplemental Information

Bond Ratings Budget Ordinance Revenue Neutral Tax Rate Fee Change Community Information Statistical Information Glossary Acronyms Telephone Directory

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