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Cabarrus County, North Carolina Table of Contents iv Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds Exhibit 7 ............................................................................................................................................................................................ .37 Statement of Cash Flows – Proprietary Funds Exhibit 8 ............................................................................................................................................................................................. 39 Statement of Fiduciary Net Position – Fiduciary Funds Exhibit 9 ............................................................................................................................................................................................. 41 Statement of Changes in Fiduciary Net Position – Fiduciary Funds Exhibit 9 ............................................................................................................................................................................................. 42 Notes to the Financial Statements .................................................................................................................................................................. 43 Required Supplemental Financial Data: Schedule of Changes in the Total OPEB Liability and Related Ratios Exhibit 11 ......................................................................................................................................................................................... 107 Schedule of County’s Proportionate Share of Net Pension Liability (LGERS) Exhibit 12 ......................................................................................................................................................................................... 108 Schedule of County Contributions (LGERS) Exhibit 13 ......................................................................................................................................................................................... 109 Schedule of County’s Proportionate Share of Net Pension Asset (ROD) Exhibit 14 ......................................................................................................................................................................................... 110 Schedule of County Contributions (ROD) Exhibit 15 ......................................................................................................................................................................................... 111 Schedule of Changes in Total Pension Liability LEO Special Separation Allowance Exhibit 16 ......................................................................................................................................................................................... 112 Schedule of Total Pension Liability as a Percentage of Covered-Employee Payroll LEO Special Separation Allowance Exhibit 17 ......................................................................................................................................................................................... 113 Other Supplemental Information: Combining and Individual Fund Statements and Schedules: Combining Balance Sheet – Nonmajor Governmental Funds Schedule 1 ....................................................................................................................................................................................... 114 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds Schedule 2 ....................................................................................................................................................................................... 116