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Cabarrus County, North Carolina <br />Comprehensive Annual Financial Report <br />For the Year Ended June 30, 2009 <br />Table of Contents <br />Title Page .......................................................................................................................................... i <br />... <br />a e o ontents ........................................................................................................................................ ui <br />Introductory Section <br />Letter of Transmittal .....................................................................................................................................1 <br />GFOA Certificate of Achievement for Excellence in Financial Reporting ..................................................10 <br />Organizational Chart ..................................................................................................................................11 <br />List of Principal Officials .............................................................................................................................12 <br />Financial Section <br />Independent Auditor'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 1 ............................................................................................................................... .25 <br />Statement of Activities <br />Exhibit 2 ............................................................................................................................... .26 <br />Fund Financial Statements: <br />Balance Sheet -Governmental Funds <br />Exhibit 3 ............................................................................................................................... .27 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances -Governmental Funds <br />Exhibit 4 ............................................................................................................................... .28 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />In Fund Balances of Governmental Funds to the Statement of Activities <br />Exhibit 4A ............................................................................................................................. .29 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances -Budget and Actual -General Fund <br />Exhibit 5 ................................................................................................................................30 <br />Statement of Net Assets -Proprietary Funds <br />Exhibit 6 ................................................................................................................................31 <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets -Proprietary Funds <br />Exhibit 7 ............................................................................................................................... .32 <br />Statement of Cash Flows -Proprietary Fund <br />Exhibit 8 ................................................................................................................................ 34 <br />Statement of Fiduciary Net Assets -Fiduciary Funds <br />Exhibit 9 ................................................................................................................................ 35 <br />Statement of Changes in Fiduciary Net Assets -Fiduciary Funds <br />Exhibit 10 .............................................................................................................................. 36 <br />Notes to the Financial Statements ..................................................................................................... 37 <br />Required Supplementary Information: <br />Schedule of Funding Progress -Special Separation Allowance <br />Exhibit 11 ..............................................................................................................................72 <br />Schedule of Employer Contribution -Special Separation Allowance <br />Exhibit 12 ..............................................................................................................................73 <br />Attachment number 3 <br />III <br />G-8 Page 266 <br />