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Mecklenburg County Fiscal Year 2007 Comprehensive Annual Financial Report (Dated Information for Historical Reference Only)
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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:
 
2007 CAFR Report cover

INTRODUCTION

 

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 Governmental 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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