TOWN OF CARY, NORTH CAROLINA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
For the Year Ended June 30, 2005
EXHIBIT E Major Funds Non-Major Funds Reported as Major Funds
Capital Amphitheatre Transit 911 CDBG Police Total
General Projects Special Special Special Special Special Governmental
Fund Fund Revenue Fund Revenue Fund Revenue Fund Revenue Fund Revenue Fund Funds
REVENUES
Ad Valorem Taxes $49,303,373 --- --- --- --- --- --- 49,303,373
Other Taxes and Licenses 20,450,341 --- --- --- 315,303 --- --- 20,765,644
Unrestricted Intergovernmental 4,575,741 --- --- --- --- --- --- 4,575,741
Restricted Intergovernmental 719,156 4,476,029 --- 1,147,482 --- --- --- 6,342,667
Permits and Fees 3,553,913 3,762,450 --- 413,168 --- --- --- 7,729,531
Sales and Services 5,695,174 --- --- 111,682 --- --- --- 5,806,856
Investment Earnings, net of market adjustment 940,635 2,336,132 --- --- 6,086 --- --- 3,282,853
Reimbursements --- 708,229 --- --- --- --- --- 708,229
Miscellaneous 2,186,343 538,150 --- --- --- --- --- 2,724,493
Assessments Collections --- --- --- --- --- --- --- ---
Govt Revenue --- --- --- --- --- --- --- ---
Govt Revenue --- --- --- --- --- --- --- ---
TOTAL REVENUES 87,424,676 11,820,990 --- 1,672,332 321,389 --- --- 101,239,387
EXPENDITURES
Current:
General Government 18,794,732 --- --- 1,776,190 293,000 33,793 --- 20,897,715
Public Safety 25,534,445 --- --- --- --- --- 4,714 25,539,159
Public Works 11,198,648 --- --- --- --- --- --- 11,198,648
Environmental Protection 6,952,251 --- --- --- --- --- --- 6,952,251
Cultural and Recreational 6,540,960 --- 610,760 --- --- --- --- 7,151,720
Expenditure   --- --- --- --- --- --- --- ---
Expenditure   --- --- --- --- --- --- --- ---
Debt service:
Principal 6,429,939 --- --- --- --- --- --- 6,429,939
Interest 3,958,800 --- --- --- --- --- --- 3,958,800
Bond Service Charges 54,319 --- --- --- --- --- --- 54,319
Capital outlay --- --- --- --- --- --- --- ---
Capital Projects --- 37,378,768 --- --- --- --- --- 37,378,768
Other Expenditures --- --- --- --- --- --- --- ---
TOTAL EXPENDITURES 79,464,094 37,378,768 610,760 1,776,190 293,000 33,793 4,714 119,561,319
REVENUES OVER (UNDER) EXPENDITURES 7,960,582 (25,557,778) (610,760) (103,858) 28,389 (33,793) (4,714) (18,321,932)
OTHER FINANCING SOURCES (USES)
Transfers In 418,074 1,067,000 963,662 599,717 --- --- --- 3,048,453
Transfers Out (2,630,379) (100,000) (289,006) --- --- --- (29,068) (3,048,453)
     Sub-fund transfers - HIDE s/b $0 --- ---
Sale of Assets 97,874 106,848 --- --- --- --- --- 204,722
Capital Lease Proceeds 279,199 --- --- --- --- --- --- 279,199
Installment Purchase Proceeds --- --- --- --- --- --- --- ---
Bond Proceeds --- --- --- --- --- --- --- ---
Miscellaneous --- --- --- --- --- --- --- ---
OFS/OFU (Govt) --- --- --- --- --- --- --- ---
OFS/OFU (Govt) --- --- --- --- --- --- --- ---
TOTAL OTHER FINANCING SOURCES (USES) (1,835,232) 1,073,848 674,656 599,717 --- --- (29,068) 483,921
Special items --- --- --- --- --- --- --- ---
Extraordinary items --- --- --- --- --- --- --- ---
NET CHANGE IN FUND BALANCE 6,125,350 (24,483,930) 63,896 495,859 28,389 (33,793) (33,782) (17,838,011)
FUND BALANCE - Beginning of Year, as previously reported 56,918,956 105,560,923 486,722 340,149 97,629 --- 33,782 163,438,161
     Prior Period Adjustment 2,565,568 --- --- --- --- --- --- 2,565,568
FUND BALANCE - Beginning of Year, as restated 59,484,524 105,560,923 486,722 340,149 97,629 --- 33,782 166,003,729
FUND BALANCE - End of Year $65,609,874 81,076,993 550,618 836,008 126,018 (33,793) --- 148,165,718
The accompanying notes are an integral part of these basic financial statements.