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Mecklenburg County Fiscal Year 2004 Comprehensive Annual Financial Report (Dated Information for Historical Reference Only)

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

FINANCIAL (Entire Financial Section)

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 Balance
                A-5 Reconciliation of the Statement of Revenues, 
                           Expenditures and Changes in Fund Balances 
                          (Deficit) of Governmental Funds to the Statement 
                           of Activities  
                A-6 General Fund Statement of Revenues,Expenditures 
                           and Changes in Fund Balance
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 Net Assets 
      Notes to 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 Governmental Funds 
           C-1 Combining Balance Sheet 
           C-2 Combining Statement of Revenues,Expenditures and
                    Changes in Fund Balance    
            Special Revenue Funds 
                 C-3 Combining Balance Sheet 
                 C-4 Combining Schedule of Revenues, Expenditures 
                         Changes in Fund Balance
            Capital Projects Funds
                 C-5 Combining Balance Sheet 
                 C-6 Combining Schedule of Revenues, Expenditures
                         and Changes in Fund Balance

Other Financial Schedules
    Agency Fiduciary Funds 
          D-1 Combining Schedule of Net Assets 
          D-2 Schedule of Changes in Assets and Liabilities 
    Grants Project Fund 
          E-1 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 - Additional
                       One-half Cent Sales Tax 
            F-6 Schedule of Revenues, Expenditures and Changes in
                       Fund Balance - Budget and Actual - Scrap
                       Tire Disposal
            F-7 Schedule of Revenues, Expenditures and Changes in 
                       Fund Balance - Budget and Actual - Discarded 
                       White Goods 
            F-8 Schedule of Revenues, Expenditures and Changes in 
                       Fund Balance - Budget and Actual - Sheriff 
            F-9 Schedule of Revenues, Expenditures and Changes in 
                       Fund Balance - Budget and Actual - Register 
                       of Deeds 
            F-10 Schedule of Revenues, Expenditures and 
                       Changes in Fund Balance - County Facilities 
            F-11 Schedule of Revenues, Expenditures and 
                       Changes in Fund Balance - 911 Public Safety 
                       Emergency Telephone Service
          Capital Projects Fund
                 G-1 Schedule of Revenues, Expenditures and 
                         Changes in Fund Balance - 2004B Public
                         Improvment
                G-2 Schedule of Revenues, Expenditures and 
                         Changes in Fund Balance - 2004A Public
                         Improvment
                Proprietary Fund
                        H-1 Schedule of Revenues, Expenses and 
                             Changes in Net Assets - Budget and Actual -  
                            Solid Waste Operating Fund 
                        H-2 Landfill Construction, Final Development 
                            and Postclosure Reserve Fund - Schedule of 
                            Revenues and Expenditures - Budget and Actual

STATISTICAL (Entire Statistical Section)

Government-wide Information 
    Table A Government-wide Expenses by Function 
    Table B Government-wide Revenues
Fund Information
     Table 1 General Governmental Expenditures by Function 
     Table 2 General Governmental Revenues by Source 
     Table 3 General Fund Tax Revenues by Source 
     Table 4 Property Tax Levies, Tax Collections and Credits 
     Table 5 Tax Revenue 
     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 
     Table 9 Property Tax Levies - Direct and Overlapping 
                           Governments
     Table 10 Schedule of Bonds Payable 
     Table 11 Schedule of Certificates of Participation Payable 
     Table 12 Ratio of Net Bonded Debt to Assessed Valuation and 
                           Net Bonded Debt Per Capita
     Table 13 Computation of Direct and Overlapping Debt - 
                           General Obligation Bonds
     Table 14 Computation of Legal Debt Margin 
     Table 15 Ratio of Annual Debt Service Expenditures for 
                            General Obligation Bonded Debt to Total
                            General Governmental Expenditures
     Table 16 Special Assessments Billings and Collections 
     Table 17 Demographic Statistics 
     Table 18 Construction, Bank Deposits and Property Value 
     Table 19 Principal Taxpayers
     Table 20 Miscellaneous Statistics

Entire Mecklenburg County CAFR - Fiscal Year 2004

 



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