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Cabarrus County, North Carolina <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2011 <br />Fund Information <br />Table of Contents <br />Fund Balances, Governmental Funds <br />TABLE3 .................................................................. ............................... ............................132 <br />Changes in Fund Balances, Governmental Funds <br />TABLE4 .................................................................. ............................... ............................133 <br />Assessed Value and Actual Value of Taxable Property - Last Ten Fiscal Years <br />TABLE5 .................................................................. ............................... ............................134 <br />Direct and Overlapping Property Tax Rates — Last Ten Fiscal Years <br />TABLE .................................................................. ............................... ............................135 <br />Principal Property Tax Payers — Current Year and Nine Years Ago <br />TABLE7 .................................................................. ............................... ............................136 <br />Property Tax Levies and Collections <br />TABLE .................................................................. ............................... ............................137 <br />Ratio of Net General Obligation Bonded Debt to Outstanding - Last Ten Fiscal Years <br />TABLE9 .................................................................. ............................... ............................138 <br />Ratios of Outstanding Debt by Type — Last Ten Fiscal Years <br />TABLE10 ................................................................ ............................... ............................139 <br />Legal Debt Margin Information — Last Ten Fiscal Years <br />TABLE11 ................................................................ ............................... ............................140 <br />Demographic and Economic Statistics - Last Ten Fiscal Years <br />TABLE12 ................................................................ ............................... ............................141 <br />Principal Employers — Current Year and Nine Years Ago <br />TABLE13 ................................................................ ............................... ............................142 <br />Full —time Equivalent County Government Employees by Function — Last Ten Fiscal Years <br />TABLE14 ................................................................ ............................... ............................143 <br />Operating Indicators by Functional Area Fiscal Years 2001 -2010 <br />TABLE15 ................................................................ ............................... ............................144 <br />Capital Asset Statistics by Function /Program — Last Ten Fiscal Years <br />TABLE16 ................................................................ ............................... ............................145 <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 />AuditingStandards ............................................................... ............................... ............................147 <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 .......... ............................149 <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......... 151 <br />Schedule of Findings and Questioned Costs ....................... ............................... ............................153 <br />Summary Schedule of Prior Year Audit Findings ................. ............................... ............................156 <br />Schedule of Expenditures of Federal and State Awards ...... ............................... ............................157 <br />Attachment number 1 <br />vi <br />1 -3 Page 117 <br />