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Mecklenburg County Finance Department Fiscal Year 2008 Comprehensive Annual Financial Report
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Mecklenburg County Finance Department Fiscal Year 2007 Comprehensive Annual Financial Report
This document is presented in PDF format. You may download the Entire 106 page Financial Report (warning, 34Mb file), or download individual sections (faster downloads) by clicking the links below:
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FINANCIAL
Independent Auditors' Report
Management's Discussion and Analysis
Basic Financial Statements
Government-wide Financial Statements
A-1 Statement of Net Assets (Deficit)
A-2 Statement of Activities
Fund Financial Statements
Governmental Funds
A-3 Balance Sheet
A-4 Statement of Revenues, Expenditures and Changes in Fund Balances
A-5 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
A-6 pg.1
A-6 pg.2
A-6 pg.3
General Fund Statement of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual
Proprietary Fund
A-7 Statement of Net Assets
A-8 Statement of Revenues, Expenses and Changes in Net Assets
A-9 Statement of Cash Flows
Fiduciary Funds
A-10 Statement of Assets and Liabilities
Notes to the Basic Financial Statements
Required Supplementary Information
B-1 Separation Allowance for Law Enforcement Officers – Analysis of Funding Progress
B-2 Separation Allowance for Law Enforcement Officers – Schedule of Employer Contributions
Combining and Individual Fund Statements and Schedules
Nonmajor Govermental Funds
C-1 Combining Balance Sheet
C-2 Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Special Revenue Funds
C-3 Combining Balance Sheet
C-4 Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits)
Capital Projects Funds
C-5 pg.1
C-5 pg.2
C-5 pg.3 Combining Balance Sheet
C-6 pg.1
C-6 pg.2
C-6 pg.3 Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Other Financial Schedules
Agency Fiduciary Funds
D-1 Combining Statement of Assets and Liabilities
D-2 Schedule of Changes in Assets and Liabilities
Grants Project Fund
E-1 pg.1
E-1 pg.2 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual
Other Budgetary Schedules
Special Revenue Funds
F-1 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Capital Reserve
F-2 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Storm Water Management
F-3 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Law Enforcement Service District
F-4 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Transit One-half Cent Sales Tax
F-5 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Scrap Tire Disposal
F-6 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Discarded White Goods
F-7 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Sheriff
F-8 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Register of Deeds
F-9 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – 911 Public Safety Emergency Telephone Service
Capital Projects Major Fund
G-1 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Certificates of Participation Fund
Proprietary Fund
H-1 Schedule of Revenues and Expenses – Budget (Modified Accrual Basis) and Actual – Solid Waste Operating Fund
H-2 Schedule of Revenues and Expenditures – Budget and Actual (Non-GAAP) - Landfill Construction, Final Development and Postclosure Reserve Fund
STATISTICAL
Statistical Section Summary
Financial Trend Information
Table 1 Net Assets by Component
Table 2 Change in Net Assets
Table 3 Fund Balances, Governmental Funds
Table 4 Changes in Fund Balances, Governmental Funds
Table 5 Governmental Tax Revenues by Source
Revenue Capacity Information
Table 6 Analysis of Current Tax Levy
Table 7 Assessed and Estimated Actual Value of Taxable Property
Table 8 Property Tax Rates Per $100 Assessed Valuation – Direct and Overlapping Governments
Table 9 Principal Property Tax Payers
Table 10 Property Tax Levies, Tax Collections and Credits
Debt Capacity Information
Table 11 Schedule of Bonds Payable
Table 12 Schedule of Certificates of Participation Payable
Table 13 Ratios of Outstanding Debt by Type
Table 14 Ratio of Net General Bonded Debt to Assessed Valuation and Net Bonded Debt Per Capita
Table 15 Computation of Direct and Overlapping Governmental Activities Debt
Table 16 Computation of Legal Debt Margin
Demographic and Economic Information
Table 17 Demographic Statistics
Table 18 Principal Employers
Operating Information
Table 19 Full-time Equivalent County Employees
Table 20 Operating Indicators by Function/Program
Table 21 Capital Asset Statistics by Function/Program
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