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Cabarrus County, North Carolina <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2011 <br />Table of Contents <br />TitlePage .................................................................................................................... ..............................i <br />Tableof ontents ......................................................................................................... ............................... iii <br />Introductory Section <br />Letterof Transmittal ....................................................................................................... ..............................1 <br />GFOA Certificate of Achievement for Excellence in Financial Reporting ..................... .............................10 <br />OrganizationalChart ..................................................................................................... .............................11 <br />Listof Principal Officials ................................................................................................ .............................12 <br />Financial Section <br />Independent Auditor's Report ....................................................................................... .............................13 <br />Management's Discussion and Analysis ....................................................................... .............................15 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Assets <br />Exhibit1 ................................................................................................... .............................25 <br />Statement of Activities <br />Exhibit2 ................................................................................................... .............................26 <br />Fund Financial Statements: <br />Balance Sheet — Governmental Funds <br />Exhibit3 ................................................................................................... .............................27 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Governmental Funds <br />Exhibit4 ................................................................................................... .............................28 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />In Fund Balances of Governmental Funds to the Statement of Activities <br />Exhibit4A ................................................................................................. .............................29 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual — General Fund <br />Exhibit5 ................................................................................................... .............................30 <br />Statement of Net Assets — Proprietary Funds <br />Exhibit ................................................................................................... .............................31 <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets — Proprietary Funds <br />Exhibit7 ................................................................................................... .............................32 <br />Statement of Cash Flows — Proprietary Fund <br />Exhibit ................................................................................................... .............................34 <br />Statement of Fiduciary Net Assets — Fiduciary Funds <br />Exhibit ................................................................................................... .............................35 <br />Statement of Changes in Fiduciary Net Assets — Fiduciary Funds <br />Exhibit10 ................................................................................................. .............................36 <br />Notes to the Financial Statements ........................................................................ .............................37 <br />Required Supplementary Information: <br />Schedule of Funding Progress — Special Separation Allowance <br />Exhibit11 ................................................................................................. .............................75 <br />Schedule of Employer Contribution — Special Separation Allowance <br />Exhibit12 ................................................................................................. .............................76 <br />