COG Comprehensive Annual Financial Report

-15- Exhibit A-7 Page 4 of 8

General Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended June 30, 2018

Variance with Final Budget-

Original Budget

Final

Positive

Budget

Actual

(Negative)

Expenditures: General Government: Legislative: Governing Body

$

420,901 474,294 300,309 286,440

$

420,901 576,133 300,309 286,440

$

414,661 563,456 284,747 262,746

$

6,240

Clerk of Governing Body

12,677 15,562 23,694 58,173

Elections

Community Relations

Total Legislative

1,481,944

1,583,783

1,525,610

Executive:

City Manager Internal Audit

1,402,021

1,369,182

1,222,231

146,951

417,821 313,077

417,821 313,077

414,115 306,162

3,706 6,915

Minority and Women's Business Enterprises

Total Executive

2,132,919

2,100,080

1,942,508

157,572

Human Relations

525,482

525,482

465,005

60,477

Human Resources: Administration

866,420 382,517 537,276 693,049 578,261

791,623 408,267 533,676 687,929 575,565

736,210 406,327 535,923 594,554 626,098

55,413

Employment

1,940

Benefits

(2,247) 93,375 (50,533)

HRIS/Compensation/Compliance

Learning and Development Total Human Resources

3,057,523

2,997,060

2,899,112

97,948

Budget and Evaluation

793,621

793,621

759,464

34,157

Planning

2,520,890

2,520,890

2,077,017

443,873

Finance:

Administration

805,829 680,463 285,189 571,361

805,829 680,463 285,189 571,361

785,166 651,955 284,720 505,156

20,663 28,508

Accounting

Financial Reporting Procurement Services

469

66,205

Collections

1,249,720

1,249,720

1,307,186

(57,466) 71,056 129,435

Treasury Management

541,367

541,367

470,311

Total Finance

4,133,929

4,133,929

4,004,494

Legal

1,226,438

1,226,438

1,149,862

76,576

Communications

2,105,421

2,108,908

1,972,081

136,827

Information Technology: Administration

540,241 640,212 138,128 632,471

540,241 640,212 138,128 632,471

486,019 573,240 151,947 598,648

54,222 66,972

Geographic Information Services

IT - Operations

(13,819) 33,823 77,172 218,370

Application Development Enterprise Business Solutions

1,917,319 3,868,371

1,917,319 3,868,371

1,840,147 3,650,001

Total Management Information Systems

Other General Government: NC Metropolitan Coalition

15,710 25,000

15,710 25,000

15,710

Faith Action ID Nondepartmental

25,000

1,150,242 1,190,952

1,063,242 1,103,952

1,200,910 1,225,910

(137,668) (121,958)

Total Other General Government

Total General Government

23,037,490

22,962,514

21,671,064

1,291,450

The notes to the financial statements are an integral part of this statement.