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Cabarrus County, North Carolina Table of Contents viii Ratio of Net General Obligation Bonded Debt to Outstanding - Last Ten Fiscal Years TABLE 9 .......................................................................................................................................................................................... 178 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years TABLE 10 ........................................................................................................................................................................................ 179 Direct and Overlapping Governmental Activities Debt TABLE 11 ........................................................................................................................................................................................ 180 Legal Debt Margin Information – Last Ten Fiscal Years TABLE 12 ........................................................................................................................................................................................ 181 Demographic and Economic Statistics - Last Ten Fiscal Years TABLE 13 ........................................................................................................................................................................................ 182 Principal Employers – Current Year and Nine Years Ago TABLE 14 ........................................................................................................................................................................................ 183 Full–time Equivalent County Government Employees by Function – Last Ten Fiscal Years TABLE 15 ........................................................................................................................................................................................ 184 Operating Indicators by Functional Area Fiscal Years – Last Ten Fiscal Years TABLE 16 ........................................................................................................................................................................................ 185 Capital Asset Statistics by Function/Program – Last Ten Fiscal Years TABLE 17 ........................................................................................................................................................................................ 186 Compliance Section Report On Internal Control Over Financial Reporting and on Compliance and Other Matters Based On an Audit Of Financial Statements Performed In Accordance With Government Auditing Standards…………………………………………………………………………. ............................................................ 187 Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance and the State Single Audit Implementation Act…………………………………………………………………………. ............................................................ 189 Report on Compliance for Each Major State Program and Report on Internal Control Over Compliance Required by the Uniform Guidance and the State Single Audit Implementation Act…………………………………………………………………………. ............................................................ 192 Schedule of Findings, Responses, and Questioned Costs .......................................................................................................................... 195 Schedule of Prior Year Audit Findings .......................................................................................................................................................... 198 Schedule of Expenditures of Federal and State Awards .............................................................................................................................. 199