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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 />Direct and Overlapping Property Tax Rates -Last Ten Fiscal Years <br />TABLE 6 .................................................................................................................................... 129 <br />Principal Property Tax Payers -Current Year and Nine Years Ago <br />TABLE 7 .................................................................................................................................... 130 <br />Property Tax Levies and Collections <br />TABLE 8 ..............................................................................................:..................................... 131 <br />Ratio of Net General Obligation Bonded Debt to Outstanding -Last Ten Fiscal Years <br />TABLE 9 .................................................................................................................................... 132 <br />Ratios of Outstanding Debt by Type -Last Ten Fiscal Years <br />TABLE 10 .................................................................................................................................. 133 <br />Legal Debt Margin Information -Last Ten Fiscal Years <br />TABLE 11 .................................................................................................................................. 134 <br />Demographic and Economic Statistics -Last Ten Fiscal Years <br />TABLE 12 .................................................................................................................................. 135 <br />Principal Employers -Current Year and Nine Years Ago <br />TABLE 13 .................................................................................................................................. 136 <br />Full-time Equivalent County Government Employees by Function -Last Ten Fiscal Years <br />TABLE 14 .................................................................................................................................. 137 <br />Operating Indicators by Functional Area Fiscal Years 1997-2006 <br />TABLE 15 .................................................................................................................................. 138 <br />Capital Asset Statistics by Function/Program -Last Ten Fiscal Years <br />TABLE 16 .................................................................................................................................. 139 <br />Compliance Section <br />Report on Compliance and on Internal Control Over Financial Reporting Based <br />on an Audit of Financial Statements Performed in Accordance with Government <br />Auditin4 Standards ..........................................................................................................................141 <br />Report on Compliance with Requirements Applicable to Each Major Federal Program <br />and Internal Control Over Compliance in Accordance with OMB Circular A-133 and <br />the State Single Audit Implementation Act ......................................................................................143 <br />Report on Compliance with Requirements Applicable to Each Major State Program and <br />Internal Control Over Compliance in Accordance with applicable sections of OMB <br />Circular A-133 and the State Single Audit Implementation Act .......................................................145 <br />Schedule of Findings and Questioned Costs ..................................................................................147 <br />Summary Schedule of Prior Year Audit Findings ............................................................................150 <br />Schedule of Expenditures of Federal and State Awards .................................................................151 <br />vl <br />G-8 <br />Attachment number 3 <br />Page 269 <br />