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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 /> Principal Property Tax Payers – Current Year and Nine Years Ago <br /> TABLE 7 ............................................................................................................................ 134 <br /> Property Tax Levies and Collections <br /> TABLE 8 ............................................................................................................................ 135 <br /> Ratio of Net General Obligation Bonded Debt to Outstanding - Last Ten Fiscal Years <br /> TABLE 9 ............................................................................................................................ 136 <br /> Ratios of Outstanding Debt by Type – Last Ten Fiscal Years <br /> TABLE 10 .......................................................................................................................... 137 <br /> Legal Debt Margin Information – Last Ten Fiscal Years <br /> TABLE 11 .......................................................................................................................... 138 <br /> Demographic and Economic Statistics - Last Ten Fiscal Years <br /> TABLE 12 .......................................................................................................................... 139 <br /> Principal Employers – Current Year and Nine Years Ago <br /> TABLE 13 .......................................................................................................................... 140 <br /> Full–time Equivalent County Government Employees by Function – Last Ten Fiscal Years <br /> TABLE 14 .......................................................................................................................... 141 <br /> Operating Indicators by Functional Area Fiscal Years 2001-2010 <br /> TABLE 15 .......................................................................................................................... 142 <br /> Capital Asset Statistics by Function/Program – Last Ten Fiscal Years <br /> TABLE 16 .......................................................................................................................... 143 <br />Compliance Section <br /> Report on Internal Control Over Financial Reporting and on Compliance and Other <br /> Matters on an Audit of Financial Statements Performed in Accordance with Government <br />Auditing Standards ......................................................................................................................... 145 <br /> Report on Compliance with Requirements that Could Have a Direct and Material Effect <br /> on Each Major Federal Program and on Internal Control Over Compliance in Accordance <br /> with OMB Circular A-133 and the State Single Audit Implementation Act ..................................... 147 <br /> Report on Compliance with Requirements that Could Have a Direct and Material Effect <br /> on Each Major State Program and Internal Control Over Compliance in Accordance with <br /> Applicable Sections of OMB Circular A-133 and the State Single Audit Implementation Act ........ 149 <br /> Schedule of Findings and Questioned Costs ................................................................................. 151 <br /> Summary Schedule of Prior Year Audit Findings ........................................................................... 154 <br /> Schedule of Expenditures of Federal and State Awards ................................................................ 155 <br />vi <br />