INTRODUCTION  (Entire Introduction Section)
Letter of Transmittal
Board of County Commissioners
Organization Chart
Five Year Trends
Facts and Information 
GFOA Certificate of Achievement   

FINANCIAL (Entire Financial Section)

Independent Auditors' Report
Management's Discussion and Analysis
Basic Financial Statements
     Government-wide Financial Statements
           Statement of Net Assets (Deficit)  
           Statement of Activities  
     Fund Financial Statements 
           Governmental Funds 
                Balance Sheet
                Statement of Revenues, Expenditures, and Changes
                       in Fund Balance                          
                Reconciliation of the Statement of Revenues, 
                      Expenditures and Changes in Fund Balances  
                      (Deficit) of Governmental Funds to the Statement 
                      of Activities  
                General Fund Statement of Revenues, Expenditures and
                      Changes in Fund Balance - Budget and Actual
            Proprietary Fund 
                 Statement of Net Assets 
                 Statement of Revenues, Expenses, and Changes in 
                       Net Assets 
                 Statement of Cash Flows  
           Fiduciary Funds 
                 Statement of Net Assets  
      Notes to Financial Statements

Required Supplementary Information 
      Separation Allowance for Law Enforcement Officers –                  Analysis of Funding Progress 
      Separation Allowance for Law Enforcement Officers –                  Schedule of Employer Contributions 

Combining and Individual Fund Statements and Schedules 
       Nonmajor Governmental Funds 
           Combining Balance Sheet  
           Combining Statement of Revenues, Expenditures and
                   Changes in Fund Balance
            Special Revenue Funds 
                 Combining Balance Sheet  
                 Combining Schedule of Revenues, Expenditures and
                    Changes in Fund Balances 
            Capital Projects Funds
                 Combining Balance Sheet 
                 Combining Schedule of Revenues, Expenditures and
                     Changes in Fund Balances 

Other Financial Schedules
    Agency Fiduciary Funds 
          Combining Schedule of Net Assets  
    Grants Project Fund 
          Schedule of Revenues, Expenditures and 
                 Changes in Fund Balance – Budget and Actual 
    Other Budgetary Schedules 
          Special Revenue Funds 
                Schedule of Revenues, Expenditures and Changes in 
                            Fund Balance – Budget and Actual – Capital 
                            Reserve  
                Schedule of Revenues, Expenditures and Changes in 
                            Fund Balance - Budget and Actual - Storm
                             Water Management 
                Schedule of Revenues, Expenditures and Changes in 
                            Fund Balance – Budget and Actual – Law 
                            Enforcement Service District 
                Schedule of Revenues, Expenditures and Changes in 
                            Fund Balance - Budget and Actual -
                            Transit One-half Cent Sales Tax 
                Schedule of Revenues, Expenditures and Changes in
                            Fund Balance – Budget and Actual – Additional
                            One-half Cent Sales Tax 
                Schedule of Revenues, Expenditures and Changes in
                            Fund Balance - Budget and Actual - Scrap
                            Tire Disposal
                Schedule of Revenues, Expenditures and Changes in 
                            Fund Balance – Budget and Actual – Discarded 
                            White Goods 
                Schedule of Revenues, Expenditures and Changes in 
                            Fund Balance – Budget and Actual – Sheriff 
                Schedule of Revenues, Expenditures and Changes in 
                            Fund Balance – Budget and Actual – Register of 
                            Deeds 
          Proprietary Fund 
                 Schedule of Revenues, Expenses and Changes in Net
                            Assets – Budget and Actual – Solid Waste 
                            Operating Fund 
                Landfill Construction, Final Development and 
                            Postclosure Reserve Fund - Schedule of 
                            Revenues and Expenditures - Budget and Actual

  STATISTICAL (Entire Statistical Section)

Government-wide Information 
     Government-wide Expenses by Function 
     Government-wide Revenues 
Fund Information
     General Governmental Expenditures by Function 
     General Governmental Revenues by Source  
     General Fund Tax Revenues by Source  
     Property Tax Levies, Tax Collections and Credits 
     Tax Revenue  
     Analysis of Current Tax Levy 
     Assessed and Estimated Actual Value of Taxable Property 
     Property Tax Rates Per $100 Assessed Valuation – Direct and 
            Overlapping Governments 
     Property Tax Levies – Direct and Overlapping Governments 
     Schedule of Bonds Payable  
     Ratio of Net Bonded Debt to Assessed Valuation and Net 
            Bonded Debt Per Capita  
     Computation of Direct and Overlapping Debt – General 
            Obligation Bonds  
     Computation of Legal Debt Margin  
     Ratio of Annual Debt Service Expenditures for General 
            Obligation Bonded Debt to Total General Governmental 
            Expenditures  
     Special Assessments Billings and Collections  
     Demographic Statistics 
     Construction, Bank Deposits and Property Value  
     Principal Taxpayers  
     Miscellaneous Statistics 

Entire Mecklenburg County CAFR - Fiscal Year 2002