Cabarrus County organizes and operates accounts by fund. A fund is an independent set of accounts where the county records financial transactions. The county maintains the minimum number of funds required by law. In addition, the County maintains additional sub-funds for specific management needs. The County has the following funds and sub-funds:

GENERAL FUNDS

001 - General Operating Fund

100 - Community Investment Fund

SPECIAL REVENUE FUNDS

401 - 911 Emergency Telephone System Fund

410 - Community Development Block Grant Fund

420 - Cabarrus Arena & Events Center Fund

430 - Fire Districts Fund

440 - CARES Relief Fund

441 - Opioid Settlement Fund

461 - Sheriff’s Department Fund

532 - Department of Aging Fund

560 - Social Services Fund

571 - Intergovernmental Fund

CAPITAL PROJECTS FUNDS

320 - Public School Capital Fund

340 - County Capital Projects Fund

390 - School Capital Projects Fund

460 - Small Projects Fund

ENTERPRISE FUND

270 - Landfill Fund



INTERNAL SERVICE FUNDS

600 - Workers Compensation & Property Liability Fund

610 - Self-Insured Hospitalization & Dental Fund

TRUST FUNDS

550 - Pension OPEB Trust Fund



CUSTODIAL FUNDS

540 - Jail Commissary Agency Fund

570 - Undistributed Taxes Fund