Annual Financial Report

View full Comprehensive Annual Financial Report - Year End June 30, 2011 or browse specific sections below.

 

 Comprehensive Annual Financial Report - YE June 30, 2011

 
Document
  
​Table of Contents
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242 KB
229 KB
​Introductory Section
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553 KB
286 KB
218 KB
217 KB
Financial Section
20 KB
329 KB

Basic Financial Statements

Government–Wide Financial Statements

Statement of Net Assets
284 KB

Statement of Activities
218 KB

Fund Financial Statements

Balance Sheet – Governmental Funds
222 KB

Statement of Revenues, Expenditures & Changes

In Fund Balances – Governmental Funds
225 KB

Reconciliation of Revenues, Expenditures & Changes

In Fund Balances – Governmental Funds
223 KB

Statement of Revenues, Expenditures & Changes

In Fund Balances – Budget & Actual – General Fund
219 KB

Statement of Net Assets – Proprietary Funds
218 KB

Statement of Revenues, Expenses & Changes

In Fund Net Assets – Proprietary Funds
219 KB

Statement of Cash Flows – Proprietary Fund
225 KB

Statement of Fiduciary Net Assets – Fiduciary Funds
217 KB

Statement of Fiduciary Net Asset Changes – Fiduciary Funds
217 KB
214 KB

Required Supplementary Information

Schedule of Funding Progress – Special Separation Allowance
513 KB

Schedule of Employer Contribution – Special Separation Allowance
217 KB

Schedule of Funding Progress – Post Employment Benefits
215 KB

Schedule of Employer Contributions – Post Employment Benefits
214 KB
214 KB
Supplemental Financial Data

Combining & Individual Fund Statements & Schedules

Combining Balance Sheet – Nonmajor Governmental Funds
20 KB

Combining Statement of Revenues, Expenditures & Changes

In Fund Balances – Nonmajor Governmental Funds
233 KB

Schedules of Revenues, Expenditures & Changes

In Fund Balances – Budget & Actual
236 KB
Special Revenue Funds

Emergency Telephone System Special Revenue Fund
20 KB

Community Development Block Grant Special Revenue Fund
216 KB

Cabarrus Arena & Events Center Special Revenue Fund
219 KB

Fire Districts Special Revenue Fund
218 KB

Sheriff’s Department Special Revenue Fund
214 KB

Department of Aging Special Revenue Fund
218 KB

Parks & Recreation Commission Special Revenue Fund
214 KB
216 KB
Capital Project Funds

Public School Building Capital Project Fund
20 KB

Capital Projects Fund
218 KB

Justice Center Construction Capital Projects Fund
219 KB

Construction & Renovations Capital Projects Fund
219 KB

School Construction Capital Projects Fund (2010)
218 KB

School Construction Capital Projects Fund (2009)
221 KB

Capital Reserve Capital Projects Fund
218 KB

Utility Capital Projects Fund
218 KB

Small Projects Capital Projects Fund
216 KB

Adequate Facilities Capital Projects Fund
222 KB

Cannon Memorial Library Capital Projects Fund
217 KB
217 KB
Fiduciary Funds

Combining Statement of Changes in Assets & Liabilities

Agency Funds
20 KB

Combining Statement of Net Assets

Private Purpose Trust Funds
226 KB

Combining Statement of Changes in Net Assets

Private Purpose Trust Funds
213 KB
214 KB
Internal Service Funds

Combining Statement of Net Assets
20 KB

Combining Statement of Revenue, Expense & Fund Net Asset Change
216 KB

Workers Compensation Internal Service Fund

Revenue & Expenditure Schedule - Financial Plan & Actual Non-GAAP
217 KB

Self Insured Hospitalization Internal Service Fund

Revenue & Expenditure Schedule - Financial Plan & Actual Non-GAAP
216 KB

Internal Service Funds

Combining Statement of Cash Flows
217 KB
218 KB
Other Schedules

Schedule of Ad Valorem Taxes Receivable
20 KB

Analysis of Current Tax Levy
218 KB

Schedules of Revenues, Expenditures & Changes

In Fund Balances – Budget & Actual

General Fund
223 KB

Schedules of Revenues, Expenditures & Changes

In Fund Balances – Budget & Actual

Certificates of Participation 2009 Capital Projects Fund
287 KB

Schedules of Revenues, Expenditures & Changes

In Fund Balances – Budget & Actual

Qualified School Construction Bond Capital Projects Fund
219 KB

Revenue & Expenditure Schedule – Budget & Actual Non–GAAP Basis

Landfill Fund
220 KB
226 KB
Statistical Section
20 KB

Government–Wide Information

Net Assets by Component
14 KB

Changes in Net Assets
221 KB

Fund Information

Fund Balances, Governmental Funds
284 KB

Changes in Fund Balances, Governmental Funds
220 KB

Taxable Property Assessed & Actual Value – Last Ten Fiscal Years
226 KB

Property Tax Rates - Direct & Overlapping – Last Ten Fiscal Years
216 KB

Principal Property Tax Payers – Current Years & Nine Years Ago
218 KB

Property Tax Levies & Collections
220 KB

General Bonded Debt Outstanding Ratios – Last Ten Fiscal Years
218 KB

Ratios of Outstanding Debt by Type – Last Ten Fiscal Years
214 KB

Legal Debt Margin Information – Last Ten Fiscal Years
218 KB

Demographic & Economic Statistics – Last Ten Fiscal Years
219 KB

Principal Employers – Current Year & Nine Years Ago
217 KB

Full-time Employees by Function – Last Ten Fiscal Years
217 KB

Operating Indicators by Functional Area – Last Ten Fiscal Years
216 KB

Capital Asset Stats by Function/Program – Last Ten Fiscal Years
223 KB
219 KB
Compliance Section
20 KB
325 KB
326 KB
333 KB
232 KB
212 KB
811 KB