Laserfiche WebLink
Cabarrus County, North Carolina <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2013 <br />Table of Contents <br />TitlePage..................................................................................................................................................i <br />Tableof Contents ........................................................................................................................................ iii <br />Introductory Section <br />Letter of Transmittal <br />GFOA Certificate of Achievement for Excellence in Financial Reporting..................................................11 <br />OrganizationalChart..................................................................................................................................12 <br />Listof Principal Officials.............................................................................................................................13 <br />Financial Section <br />Independent Auditor's Report <br />Management's Discussion and Analysis <br />15 <br />19 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Position <br />Exhibit1................................................................................................................................31 <br />Statement of Activities <br />Exhibit2................................................................................................................................32 <br />Fund Financial Statements: <br />Balance Sheet — Governmental Funds <br />Exhibit3................................................................................................................................33 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Governmental Funds <br />Exhibit4................................................................................................................................34 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />In Fund Balances of Governmental Funds to the Statement of Activities <br />Exhibit4A..............................................................................................................................35 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual — General Fund <br />Exhibit5................................................................................................................................36 <br />Statement of Net Position —Proprietary Funds <br />Exhibit6................................................................................................................................37 <br />Statement of Revenues, Expenses and Changes in <br />Fund Net Position — Proprietary Funds <br />Exhibit7...............................................................................................................................38 <br />Statement of Cash Flows — Proprietary Fund <br />Exhibit8................................................................................................................................40 <br />Statement of Fiduciary Net Position — Fiduciary Funds <br />Exhibit9................................................................................................................................41 <br />Statement of Changes in Fiduciary Net Position — Fiduciary Funds <br />Exhibit10..............................................................................................................................42 <br />Notes to the Financial Statements.....................................................................................................43 <br />Required Supplementary Information <br />Schedule of Funding Progress — Special Separation Allowance <br />Exhibit11..............................................................................................................................81 <br />Schedule of Employer Contribution — Special Separation Allowance <br />Exhibit12..............................................................................................................................82 <br />