Introduction

GFOA Distinguished Budget Presentation Award Board of Commissioners & County Staff Budget Message Executive Summary

Budget Overview

Strategic Planning Annual Performance Report County General Fund Revenue & Expense Summary Budgetary Forecasting Adopted Budget Summary County Costs by Department & Program Education Overview

Fund Balance Overview & Schedules

Fund Balance Overview Fund Balance Schedules - General Fund Fund Balance Schedules - General Government Fund Fund Balance Schedules - Education Budgetary Fund Fund Balance Schedules - General Government Debt Fund Fund Balance Schedules - Economic Development Fund Fund Balance Schedules - Education Debt Fund Fund Balance Schedules - General CIP Fund Fund Balance Schedules - Special Revenue Funds Fund Balance Schedules - Union County Water Fund Fund Balance Schedules - Solid Waste Fund Fund Balance Schedules - Health Benefits Funds Fund Balance Schedules - Workers' Compensation Fund Fund Balance Schedules - Property & Casualty Fund

Operating Budget Summary

Operating Budget Summary Operating Budget Summary - Fire District Funds

Personnel Overview

Explanation of Staff Changes Staff Changes Summary FTE Summary by Funds

Reader's Guide

Reader's Guide Budget Calendar Organization Chart Basis of Budgeting & Accounting Capital Improvement Plan Policy Debt Management Policy Finance Best Management Practices Not Supplanting Policy Cash Handling Policy Donations Policy Capital Asset Policy Procurement Policy Procurement Policies & Procedures-Federal Transit Authority

Community Profile

Community Profile

Departments

Agricultural Services Board of County Commissioners Board of Elections Budget Management Building Code Enforcement Business Partners Centralized Revenue & Expense Community Partners Community Support & Outreach County Manager's Office Economic Development Emergency Communications Emergency Management Emergency Medical Services Environmental Health Facilities Management Finance Fire Departments Fire Marshal's Office Fleet Human Resources Human Services Administration Information Technology Legal Counsel Library Parks & Recreation Planning Procurement Public Communications Public Health Register of Deeds Sheriff's Office Social Services Soil & Water Conservation Solid Waste South Piedmont Community College Tax Administration Transportation Union County Public Schools Union County Water Veterans Services

Capital Improvement Plan

General

General Capital Program Agricultural Center Facility Expansion & Improvements Board of Elections Emergency Management Facilities Maintenance & Renewal Firearms Training Range Growth Management Human Services Campus IT Infrastructure & Enhancements Jail Maintenance, Replacement, and Expansion Jesse Helms Park Development Law Enforcement Facilities Expansion & Renovations Library Expansion and Development Park Development and Renewal Public Safety Partner Agencies South Piedmont Community College Economic Development

Solid Waste

Solid Waste Capital Program Solid Waste

UCPS

Union County Public Schools (UCPS) Capital Program UCPS ADA UCPS Building Systems UCPS Expansion & Renovations UCPS Information Technology/Other UCPS Roofing UCPS Safety and Security UCPS 2016 Referendum UCPS 2022 Referendum UCPS 2024 Referendum UCPS 2026 Referendum UCPS 2028 Referendum UCPS Capital Fund Interfund TF

UCW

Water Capital Program 762 Zone Improvements 853 South Zone Improvements 853 West Zone Improvements Crooked Creek Basin Improvements CRWTP Improvements New 880 Pressure Zone Short Line Water Extensions Town Center Sewer Development Twelve Mile Creek WWTP System Improvements Buildings and Improvements Lower Crooked Creek WRF Yadkin River Water Supply Waterline Extensions Wastewater Pump Station Improvements Wastewater Rehabilitation and Replacement Water & Wastewater Master Planning Water Rehabilitation and Replacement Water Tank Rehabilitation EDC Industrial Park Water & Wastewater Wastewater Treatment Plant R&R

Debt Management Plan

Debt Management Plan

Appendix

Glossary Acronyms Budget Ordinance & Attachments