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Cabarrus County, North Carolina Table of Contents iii Introductory Section Letter of Transmittal .................................................................................................................................................................................................. 1 GFOA Certificate of Achievement for Excellence in Financial Reporting ................................................................................................................. 6 Organizational Chart ................................................................................................................................................................................................. 7 List of Principal Officials ............................................................................................................................................................................................ 8 Financial Section Independent Auditor’s Report ................................................................................................................................................................................... 9 Management’s Discussion and Analysis ................................................................................................................................................................. 12 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position Exhibit 1 ............................................................................................................................................................................................. 24 Statement of Activities Exhibit 2 ............................................................................................................................................................................................. 26 Fund Financial Statements: Balance Sheet – Governmental Funds Exhibit 3 ............................................................................................................................................................................................. 27 Reconciliation of Balance Sheet to the Statement of Net Position Exhibit 3A ........................................................................................................................................................................................... 29 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds Exhibit 4 ............................................................................................................................................................................................. 30 Reconciliation of the Statement of Revenues, Expenditures, and Changes In Fund Balances of Governmental Funds to the Statement of Activities Exhibit 4A ........................................................................................................................................................................................... 32 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund Exhibit 5 ............................................................................................................................................................................................. 33 Statement of Net Position – Proprietary Funds Exhibit 6 ............................................................................................................................................................................................. 35