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Cabarrus County, North Carolina <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2012 <br />Table of Contents <br />Title Page…………………. ............................................................................................................................ i <br />Table of Contents ........................................................................................................................................ iii <br />Introductory Section <br />Letter of Transmittal .....................................................................................................................................1 <br />GFOA Certificate of Achievement for Excellence in Financial Reporting ....................................................9 <br />Organizational Chart ..................................................................................................................................10 <br />List of Principal Officials .............................................................................................................................11 <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 /> Exhibit 1 ................................................................................................................................25 <br /> Statement of Activities <br /> Exhibit 2 ................................................................................................................................26 <br /> Fund Financial Statements: <br /> Balance Sheet – Governmental Funds <br /> Exhibit 3 ................................................................................................................................27 <br /> Statement of Revenues, Expenditures, and Changes in <br /> Fund Balances – Governmental Funds <br /> Exhibit 4 ................................................................................................................................28 <br /> Reconciliation of the Statement of Revenues, Expenditures, and Changes <br /> In Fund Balances of Governmental Funds to the Statement of Activities <br /> Exhibit 4A ..............................................................................................................................29 <br /> Statement of Revenues, Expenditures, and Changes in <br /> Fund Balances – Budget and Actual – General Fund <br /> Exhibit 5 ................................................................................................................................30 <br /> Statement of Net Assets –Proprietary Funds <br /> Exhibit 6 ................................................................................................................................31 <br /> Statement of Revenues, Expenses, and Changes in <br /> Fund Net Assets – Proprietary Funds <br /> Exhibit 7 .............................................................................................................................. .32 <br /> Statement of Cash Flows – Proprietary Fund <br /> Exhibit 8 ................................................................................................................................34 <br /> Statement of Fiduciary Net Assets – Fiduciary Funds <br /> Exhibit 9 ................................................................................................................................35 <br /> Statement of Changes in Fiduciary Net Assets – Fiduciary Funds <br /> Exhibit 10 ..............................................................................................................................36 <br /> Notes to the Financial Statements .....................................................................................................37 <br />Required Supplementary Information: <br /> Schedule of Funding Progress – Special Separation Allowance <br /> Exhibit 11 ..............................................................................................................................77 <br /> Schedule of Employer Contribution – Special Separation Allowance <br /> Exhibit 12 ..............................................................................................................................78 <br />iii <br />