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Cabarrus County, North Carolina <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2010 <br />Table of Contents <br />Title Page i <br />Tableof Contents ............................................................................. ............................... ............................ iii <br />Introductory Section <br />Letterof Transmittal ....................................................................................................... ..............................1 <br />GFOA Certificate of Achievement for Excellence in Financial Reporting ..................... .............................10 <br />OrganizationalChart ..................................................................................................... .............................11 <br />Listof Principal Officials ................................................................................................ .............................12 <br />Financial Section <br />IndependentAuditor's Report ....................................................................................... .............................13 <br />Management's Discussion and Analysis ....................................................................... .............................15 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Assets <br />Exhibit ................................................................................................... <br />.............................25 <br />Statement of Activities <br />Exhibit ................................................................................................... <br />.............................26 <br />Fund Financial Statements: <br />Balance Sheet — Governmental Funds <br />Exhibit 3 ................................................................................................... <br />.............................27 <br />4W <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Governmental Funds <br />Exhibit4 ................................................................................................... <br />.............................28 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />In Fund Balances of Governmental Funds to the Statement of Activities <br />Exhibit4A ................................................................................................. <br />.............................29 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual — General Fund <br />Exhibit ................................................................................................... <br />.............................30 <br />Statement of Net Assets — Proprietary Funds <br />Exhibit ................................................................................................... <br />.............................31 <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets — Proprietary Funds <br />Exhibit7 ................................................................................................... <br />.............................32 <br />Statement of Cash Flows — Proprietary Fund <br />Exhibit ................................................................................................... <br />.............................34 <br />Statement of Fiduciary Net Assets — Fiduciary Funds <br />Exhibit ................................................................................................... <br />.............................35 <br />Statement of Changes in Fiduciary Net Assets — Fiduciary Funds <br />Exhibit10 ................................................................................................. <br />.............................36 <br />Notes to the Financial Statements ........................................................................ <br />.............................37 <br />Required Supplementary Information: <br />Schedule of Funding Progress — Special Separation Allowance <br />Exhibit11 ................................................................................................. .............................71 <br />Schedule of Employer Contribution — Special Separation Allowance <br />(W <br />Exhibit 12 ................................................................................................. <br />.............................72 <br />iii <br />G -2 <br />Page 480 <br />