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Cabarrus County, North Carolina <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2011 <br />Table of Contents <br />Schedule of Funding Progress — Other Post Employment Benefits (OPEB) <br />Exhibit13 ................................................................................................. .............................77 <br />Schedule of Employer Contribution — Other Post Employment Benefits (OPEB) <br />Exhibit14 ................................................................................................. .............................78 <br />Other Supplemental Information: <br />Combining and Individual Fund Statements and Schedules: <br />Combining Balance Sheet — Nonmajor Governmental Funds <br />Schedule1 ............................................................................................... .............................79 <br />Combining Statement of Revenues, Expenditures and <br />Changes in Fund Balances — Nonmajor Governmental Funds <br />Schedule2 ............................................................................................... .............................80 <br />Schedules of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual: <br />Emergency Telephone System Special Revenue Fund <br />Schedule3 ............................................................................................... .............................81 <br />Community Development Block Grant Special Revenue Fund <br />Schedule4 ............................................................................................... .............................82 <br />Cabarrus Arena and Events Center Special Revenue Fund <br />Schedule5 ............................................................................................... .............................83 <br />Fire Districts Special Revenue Fund <br />Schedule .............................................................................................. .............................84 <br />Sheriff's Department Special Revenue Fund <br />Schedule7 .......................................................................... .............................85 <br />Department of Aging Special Revenue Fund <br />Schedule ............................................................................................... .............................86 <br />Parks and Recreation Commission Special Revenue Fund <br />Schedule9 ............................................................................................... .............................87 <br />Public School Building Capital Projects Fund <br />Schedule10 ............................................................................................. .............................89 <br />Capital Projects Fund <br />Schedule11 ............................................................................................. .............................90 <br />Justice Center Construction Capital Projects Fund <br />Schedule12 ............................................................................................. .............................91 <br />Construction and Renovations Capital Projects Fund <br />Schedule13 ............................................................................................ .............................92 <br />School Construction Capital Projects Fund <br />Schedule14 ............................................................................................. .............................93 <br />2009 School Construction Capital Projects Fund <br />Schedule15 ............................................................................................. .............................94 <br />Capital Reserve Capital Projects Fund <br />Schedule16 ............................................................................................. .............................95 <br />Utility Capital Projects Fund <br />Schedule17 ............................................................................................. .............................96 <br />Small Projects Capital Projects Fund <br />Schedule18 ............................................................................................. .............................97 <br />Adequate Facilities Capital Projects Fund <br />Schedule19 ............................................................................................. .............................98 <br />Cannon Memorial Library Capital Projects Fund <br />Schedule20 ............................................................................................. .............................99 <br />Attachment number 1 <br />iv <br />1 -3 Page 115 <br />