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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 />2009 School Construction Capital Projects Fund <br />r <br />Schedule 20 .................................................................................................................................96 <br />Combining Statement of Changes in Assets and Liabilities -Agency Funds <br />Schedule 21 ................................................................................................................................97 <br />Combining Statement of Net Assets -Private Purpose Trust Funds <br />Schedule 22 ................................................................................................................................98 <br />Combining Statement of Changes in Net Assets -Private Purpose Trust Funds <br />Schedule 23 ...........................................................................:....................................................99 <br />Internal Service Funds: <br />Statement of Net Assets <br />Statement 24 .............................................................................................................................101 <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets <br />Statement 25 .............................................................................................................................102 <br />Statement of Cash Flows <br />Statement 26 .............................................................................................................................103 <br />Other Schedules: <br />Schedule of Ad Valorem Taxes Receivable <br />Schedule 27 .....................................................................................................................................105 <br />Analysis of Current Tax Levy <br />Schedule 28 .....................................................................................................................................106 <br />Schedules of Revenues, Expenditures, and Changes in Fund <br />Balances -Budget and Actual -From Inception -Major Governmental Funds: <br />General Fund <br />Schedule 29 ...............................................................................................................................108 <br />Justice Center Construction Capital Projects Fund <br />Schedule 30 ...............................................................................................................................118 <br />School Construction Capital Projects Fund <br />Schedule 31 ...............................................................................................................................119 <br />Schedule of Revenues and Expenditures -Budget and Actual (Non-GAAP Basis): <br />Landfill Fund <br />Schedule 32 ...............................................................................................................................120 <br />Statistical Section (unaudited) <br />Government-wide Information: <br />Net Assets by Component <br />TABLE 1 ....................................................................................................................................123 <br />Changes in Net Assets <br />TABLE 2 ....................................................................................................................................124 <br />Fund Information: <br />Fund Balances, Governmental Funds <br />TABLE 3 ....................................................................................................................................126 <br />Changes in Fund Balances, Governmental Funds <br />TABLE 4 ....................................................................................................................................127 <br />Assessed Value and Actual Value of Taxable Property -Last Ten Fiscal Years <br />TABLE 5 ....................................................................................................................................128 <br />V <br />G-8 <br />Attachment number 3 <br />Page 268 <br />