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Cabarrus County Comprehensive Annual Financial Report
Year End June 30, 2004
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Table of Contents
Title Page
Table of Contents
Introductory Section
Letter of Transmittal
GFOA Certificate of Achievement for Excellence in Financial Reporting
Organizational Chart
List of Principal Officials
Financial Section
Independent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statements
 Government-Wide Financial Statements
Statement of Net Assets
Exhibit 1
Statement of Activities
Exhibit 2
Fund Financial Statements
Balance Sheet - Governmental Funds
Exhibit 3
Statement of Revenues, Expenditures, and Changes
In Fund Balances - Governmental Funds
Exhibit 4
Reconciliation of the Statement of Revenues, Expenditures, and Changes
In Fund Balances of Governmental Funds to the Statement of Activities
Exhibit 4A
Statement of Revenues, Expenditures, and Changes
In Fund Balances - Budget and Actual - General Fund
Exhibit 5
Statement of Net Assets - Proprietary Funds
Exhibit 6
Statement of Revenues, Expenses, and Changes
In Fund Net Assets - Proprietary Funds
Exhibit 7
Statement of Cash Flows - Proprietary Fund
Exhibit 8
Statement of Fiduciary Net Assets - Fiduciary Funds
Exhibit 9
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds
Exhibit 10
Notes to the Financial Statements
Required Supplementary Information
Schedule of Funding Progress - Special Separation Allowance
Exhibit 11
Schedule of Employer Contribution - Special Separation Allowance
Exhibit 12
Supplemental Financial Data
Combining and Individual Fund Statements and Schedules
Combining Balance Sheet - Nonmajor Governmental Funds
Schedule 1
Combining Statement of Revenues, Expenditures and Changes
In Fund Balances - Nonmajor Governmental Funds
Schedule 2
Combining Statement of Changes in Assets and Liabilities - Agency Fund
Schedule 3
Schedules of Revenues, Expenditures, and Changes
In Fund Balances - Budget and Actual
Emergency Telephone System Special Revenue Fund
Schedule 4
Community Development Block Grant Special Revenue Fund
Schedule 5
Cabarrus Arena and Events Center Special Revenue Fund
Schedule 6
Fire District Special Revenue Fund
Schedule 7
Capital Reserve Special Revenue Fund
Schedule 8
Capital Reserve Utility Special Revenue Fund
Schedule 9
Small Projects Special Revenue Fund
Schedule 10
Sheriff Department Special Revenue Fund
Schedule 11
Cabarrus Tourism Authority Special Revenue Fund
Schedule 12
Department of Aging Special Revenue Fund
Schedule 13
Parks and Recreation Commission Special Revenue Fund
Schedule 14
Cannon Memorial Library Special Revenue Fund
Schedule 15
Capital Projects Fund
Schedule 16
Arena and Events Center Construction Capital Projects Fund
Schedule 17
Justice Center Construction Capital Projects Fund
Schedule 18
Construction and Renovations Capital Projects Fund
Schedule 19
Certificates of Participation II Capital Projects Fund
Schedule 20
Statement of Net Assets - Internal Service Fund
Statement 21
Statement of Revenues, Expenses, and Changes
In Fund Net Assets - Internal Service Fund
Statement 22
Statement of Cash Flows - Internal Service Fund
Statement 23
Capital Assets Used in the Operation of Governmental Funds
Comparative Schedules By Source
Schedule 24
Schedule by Function and Activity
Schedule 25
Schedule of Changes by Function and Activity
Schedule 26
Other Financial Data
Schedule of Ad Valorem Taxes Receivable
Schedule 27
Analysis of Current Tax Levy
Schedule 28
Schedules of Revenues, Expenditures, and Changes
In Fund Balances - Budget and Actual - From Inception - Major Governmental Funds
Certificates of Participation III Capital Projects Fund
Schedule 29
Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP Basis)
Landfill Fund
Schedule 30
Statistical Section (unaudited)
Government-Wide Information
Government-Wide Revenues
Table 1
Government-Wide Expenses by Function
Table 2
Fund Information
General Governmental Revenues by Source - Last Ten Fiscal Years
Table 3
General Governmental Expenditures by Function- Last Ten Fiscal Years
Table 4
Property Tax Levies and Collections - Last Ten Fiscal Years
Table 5
Taxable Property Assessed Value
Table 6
Property Tax Rates - Direct and Overlapping Governments - Last Ten Fiscal Years
Table 7
Property Tax Levies - Direct and Overlapping Governments - Last Ten Fiscal Years
Table 8
Ratio of Net General Obligation Bonded Debt to Assessed Value and
Net General Obligation Bonded Debt Per Capita - Last Ten Fiscal Years
Table 9
Computation of Legal Debt Margin
Table 10
Computation of Direct and Overlapping Bonded Debt - General Obligation Bonds
Table 11
Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to
Total General Governmental Expenditures - Last Ten Fiscal Years
Table 12
Demographic Statistics - Last Ten Fiscal Years
Table 13
Property Value and Construction - Last Ten Fiscal Years
Table 14
Principal Taxpayers
Table 15
Miscellaneous Statistics
Table 16
Compliance Section
Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
Report on Compliance with Requirements Applicable to Each Major Federal Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 and the State Single Audit Implementation Act
Report on Compliance with Requirements Applicable to Each Major State Program and Internal Control Over Compliance in Accordance with applicable sections of OMB Circular A-133 and the State Single Audit Implementation Act
Schedule of Findings and Questioned Costs
Summary Schedule of Prior Year Audit Findings
Schedule of Expenditures of Federal and State Awards
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