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Cabarrus County, North Carolina Table of Contents vi Capital Reserve Capital Projects Fund Schedule 18 ..................................................................................................................................................................................... 135 Small Projects Capital Projects Fund Schedule 19 ..................................................................................................................................................................................... 136 Cannon Memorial Library Capital Projects Fund Schedule 20 ..................................................................................................................................................................................... 138 Custodial Funds: Combining Statement of Fiduciary Net Position – Custodial Funds Schedule 21… ................................................................................................................................................................................. 139 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds Schedule 22… ................................................................................................................................................................................. 140 Internal Service Funds: Combining Statement of Net Position – Internal Services Funds Schedule 23… ................................................................................................................................................................................. 141 Combining Statement of Changes Revenues, Expenses, and Changes in Fund Balances – Internal Service Funds ...................................................................................................................................................... 142 Schedule 24… ................................................................................................................................................................................. 140 Schedule of Revenues and Expenditures – Financial Plan and Actual (Non-GAAP Basis): Self-Insured Hospitalization & Workers’ Compensation Internal Services Fund Schedule 25 ..................................................................................................................................................................................... 143 Schedule of Revenues and Expenditures – Financial Plan and Actual (Non-GAAP Basis): Self-Insured Medical and Dental Internal Services Fund Schedule 26 ..................................................................................................................................................................................... 145 Combining Statement of Cash Flows Schedule 27 ..................................................................................................................................................................................... 146 Other Schedules: Schedule of Ad Valorem Taxes Receivable Schedule 28 ..................................................................................................................................................................................... 147 Analysis of Current Tax Levy Schedule 29 ..................................................................................................................................................................................... 148 Ten Largest Taxpayers Schedule 30 ..................................................................................................................................................................................... 150