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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 />Schedule of Funding Progress — Other Post Employment Benefits (OPEB) <br />Exhibit13 ................................................................................................. ............................. <br />Schedule of Employer Contribution — Other Post Employment Benefits (OPEB) <br />Exhibit14 ................................................................................................. ............................. <br />Other Supplemental Information: <br />Combining and Individual Fund Statements and Schedules: <br />Combining Balance Sheet — Nonmajor Governmental Funds <br />Schedule ............................................................................................... ............................. <br />Combining Statement of Revenues, Expenditures and <br />Changes in Fund Balances — Nonmajor Governmental Funds <br />Schedule ............................................................................................... ............................. <br />Schedules of Revenues, Expenditures, and Changes in <br />Fund Balances — Budget and Actual: <br />Emergency Telephone System Special Revenue Fund <br />Schedule ............................................................................................... ............................. <br />Community Development Block Grant Special Revenue Fund <br />Schedule ............................................................................................... ............................. <br />Cabarrus Arena and Events Center Special Revenue Fund <br />Schedule ............................................................................................... .............................79 <br />Fire Districts Special Revenue Fund <br />Schedule .............................................................................................. .............................80 <br />Capital Reserve Special Revenue Fund <br />Schedule7 ............................................................................................... .............................81 <br />Utility Special Revenue Fund <br />Schedule ............................................................................................. .............................82 <br />Small Projects Special Revenue Fund <br />Schedule ........................................................................... .............................83 <br />Sheriff's Department Special Revenue Fund <br />Schedule10 ........................................................................ .............................84 <br />Adequate Facilities Special Revenue Fund <br />Schedule11 ......................................................................... .............................85 <br />Department of Aging Special Revenue Fund <br />Schedule12 ............................................................................................. .............................86 <br />Parks and Recreation Commission Special Revenue Fund <br />Schedule13 ............................................................................................. .............................87 <br />Cannon Memorial Library Special Revenue Fund <br />Schedule14 ............................................................................................. .............................88 <br />Public School Building Capital Projects Fund <br />Schedule15 ............................................................................................. .............................89 <br />Capital Projects Fund <br />Schedule16 ............................................................................................. .............................90 <br />Construction and Renovations Capital Projects Fund <br />Schedule17 ............................................................................................ .............................91 <br />$98 Million School Bond Capital Projects Fund <br />Schedule18 ............................................................................................. .............................92 <br />School Construction Capital Projects Fund <br />Schedule19 ............................................................................................. .............................93 <br />2009 School Construction Capital Projects Fund <br />Schedule20 ............................................................................................. .............................94 <br />iv <br />G -2 Page 481 <br />