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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 /> Schedule of Funding Progress – Other Post Employment Benefits (OPEB) <br /> Exhibit 13 ..............................................................................................................................79 <br /> Schedule of Employer Contribution – Other Post Employment Benefits (OPEB) <br /> Exhibit 14 ..............................................................................................................................80 <br />: <br />Other Supplemental Information <br /> Combining and Individual Fund Statements and Schedules: <br /> Combining Balance Sheet – Nonmajor Governmental Funds <br /> Schedule 1 ............................................................................................................................81 <br /> Combining Statement of Revenues, Expenditures and <br /> Changes in Fund Balances – Nonmajor Governmental Funds <br /> Schedule 2 ............................................................................................................................82 <br /> Schedules of Revenues, Expenditures, and Changes in <br /> Fund Balances – Budget and Actual: <br /> Emergency Telephone System Special Revenue Fund <br /> Schedule 3 ............................................................................................................................83 <br /> Community Development Block Grant Special Revenue Fund <br /> Schedule 4 ............................................................................................................................84 <br /> Cabarrus Arena and Events Center Special Revenue Fund <br /> Schedule 5 ............................................................................................................................85 <br /> Fire Districts Special Revenue Fund <br /> Schedule 6 ...........................................................................................................................86 <br /> Sheriff’s Department Special Revenue Fund <br /> Schedule 7 ………………………………………………………………………………… ..........87 <br /> Department of Aging Special Revenue Fund <br /> Schedule 8 ............................................................................................................................88 <br /> Parks and Recreation Commission Special Revenue Fund <br /> Schedule 9 ............................................................................................................................89 <br /> Public School Building Capital Projects Fund <br /> Schedule 10 ..........................................................................................................................91 <br /> Justice Center Construction Capital Projects Fund <br /> Schedule 11 ..........................................................................................................................92 <br /> Construction and Renovations Capital Projects Fund <br /> Schedule 12 .........................................................................................................................93 <br /> School Construction Capital Projects Fund <br /> Schedule 13 ..........................................................................................................................94 <br /> 2009 School Construction Capital Projects Fund <br /> Schedule 14 ..........................................................................................................................95 <br /> Capital Reserve Capital Projects Fund <br /> Schedule 15 ..........................................................................................................................96 <br /> Utility Capital Projects Fund <br /> Schedule 16 ..........................................................................................................................97 <br /> Small Projects Capital Projects Fund <br /> Schedule 17 ..........................................................................................................................98 <br /> Adequate Facilities Capital Projects Fund <br /> Schedule 18 ..........................................................................................................................99 <br /> Cannon Memorial Library Capital Projects Fund <br /> Schedule 19 ....................................................................................................................... 100 <br /> Combining Statement of Changes in Assets and Liabilities – Agency Funds <br /> Schedule 20… ................................................................................................................... 101 <br /> <br />iv <br />