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Cabarrus County, North Carolina
<br />Notes to the Financial Statements
<br />For the Year Ended June 30, 2011
<br />Due from other governments that is owed to the County consists of the following:
<br />Governmental
<br />Activities
<br />Local option sales $ 6,615,612
<br />White goods disposal tax -
<br />Solid waste disposal tax -
<br />Scrap tire tax -
<br />Recycling Grant -
<br />Business Type
<br />Activities
<br />$ 6,026
<br />12,642
<br />9,000
<br />52,446
<br />1,400
<br />$ 6,615,612 $ 81,514
<br />3. Discretely presented component unit CHA
<br />Receivables at the government -wide level for the Cabarrus Health Alliance at June 30, 2011, were as follows:
<br />Accounts Customers Taxes Total
<br />Governmental Activities:
<br />General $ 2,540,403 $ 1,970,281 $ 126,540 $ 4,637,224
<br />Allowance for doubtful accounts - (281,718) - (281,718)
<br />Total Receivables $ 2,540,403 $ 1,688,563 $ 126,540 $ 4,355,506
<br />Total- governmental activities $ 2,540,403 $ 1,688,563 $ 126,540 $ 4,355,506
<br />E. Capital Assets
<br />Capital asset activity for the year ended June 30, 2011:
<br />1. Primary Government
<br />52 Attachment number 1
<br />1 -3 Page 174
<br />Beginning
<br />Ending
<br />Balance
<br />Increases
<br />Decreases
<br />Transfers
<br />Balance
<br />Governmental activities:
<br />Capital Assets not being depreciated:
<br />Land
<br />$ 24,013,499 $
<br />-
<br />$ (3,718)
<br />$ - $
<br />24,009,781
<br />Construction in Progress
<br />57,542,697
<br />4,650,934
<br />-
<br />(836,616)
<br />61,357,015
<br />Total capital assets not being depreciated
<br />81,556,196
<br />4,650,934
<br />(3,718)
<br />(836,616)
<br />85,366,796
<br />Capital Assets being depreciated:
<br />Buildings
<br />104,881,932
<br />933,301
<br />-
<br />-
<br />105,815,233
<br />Building Improvements
<br />15,743,927
<br />182,630
<br />(586,493)
<br />633,998
<br />15,974,062
<br />Equipment
<br />13,477,472
<br />317,181
<br />(949,325)
<br />202,618
<br />13,047,946
<br />Furniture and Fixtures
<br />821,892
<br />-
<br />-
<br />821,892
<br />Land Improvements
<br />7,407,711
<br />-
<br />-
<br />-
<br />7,407,711
<br />Vehicles
<br />8,401,804
<br />559,398
<br />(316,975)
<br />-
<br />8,644,227
<br />Reservoir
<br />21,743,730
<br />-
<br />-
<br />-
<br />21,743,730
<br />Total capital assets being depreciated
<br />172,478,468
<br />1,992,510
<br />(1,852,793)
<br />836,616
<br />173,454,801
<br />52 Attachment number 1
<br />1 -3 Page 174
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