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Cabarrus County, North Carolina Comprehensive Annual Financial Report For the Year Ended June 30, 2012 Table of Contents Principal Property Tax Payers — Current Year and Nine Years Ago TABLE7 ............................................................................................. ............................... 134 Property Tax Levies and Collections TABLE8 ............................................................................................. ............................... 135 Ratio of Net General Obligation Bonded Debt to Outstanding - Last Ten Fiscal Years TABLE9 ............................................................................................. ............................... 136 Ratios of Outstanding Debt by Type — Last Ten Fiscal Years TABLE10 ........................................................................................... ............................... 137 Legal Debt Margin Information — Last Ten Fiscal Years TABLE11 ........................................................................................... ............................... 138 Demographic and Economic Statistics - Last Ten Fiscal Years TABLE12 ........................................................................................... ............................... 139 Principal Employers — Current Year and Nine Years Ago TABLE13 ........................................................................................... ............................... 140 Full —time Equivalent County Government Employees by Function — Last Ten Fiscal Years TABLE14 ........................................................................................... ............................... 141 Operating Indicators by Functional Area Fiscal Years 2001 -2010 TABLE15 ........................................................................................... ............................... 142 Capital Asset Statistics by Function /Program — Last Ten Fiscal Years TABLE16 ........................................................................................... ............................... 143 Compliance Section Report on Internal Control Over Financial Reporting and on Compliance and Other Matters on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .......................................................................................... ............................... 145 Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major Federal Program and on Internal Control Over Compliance in Accordance with OMB Circular A -133 and the State Single Audit Implementation Act ...... ............................... 147 Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major State Program and Internal Control Over Compliance in Accordance with Applicable Sections of OMB Circular A -133 and the State Single Audit Implementation Act........ 149 Schedule of Findings and Questioned Costs .................................................. ............................... 151 Summary Schedule of Prior Year Audit Findings ............................................ ............................... 154 Schedule of Expenditures of Federal and State Awards ................................. ............................... 155 Attachment number 1 vi 1 -3 Page 251