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EXHIBIT 9CABARRUS COUNTY, NORTH CAROLINASTATEMENT OF FIDUCIARY NET POSITIONFIDUCIARY FUNDSJUNE 30, 2021CustodialFundsASSETSCash and cash equivalents1,592,133$         Accounts receivable1,233,897          Total assets2,826,030          LIABILITIESAccounts payable and accrued liabilities98                        NET POSITIONRestricted for:Individuals, organizations, and other governments2,825,932            Total fiduciary net position2,825,932$         The notes to the financial statements are an integral part of this statement.41