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EXHIBIT 10CABARRUS COUNTY, NORTH CAROLINASTATEMENT OF CHANGES IN FIDUCIARY NET POSITIONFIDUCIARY FUNDSFOR THE YEAR ENDED JUNE 30, 2021CustodialFundsADDITIONSAd valorem taxes collected for other governments115,462,422$      Collections on behalf of inmates603,046              Total additions116,065,468      DEDUCTIONSTax distributions to other governments113,762,315      Payments on behalf of inmates593,490              Total deductions114,355,805      Net increase (decrease) in fiduciary net position1,709,663           Net position ‐ beginning, as previously reported‐                           Prior period restatement1,116,269           Net position ‐ beginning, as restated1,116,269           Net position ‐ ending2,825,932$         The notes to the financial statements are an integral part of this statement.42