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
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-6General 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
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 - 911 Public Safety
Emergency Telephone Service
Proprietary Fund
G-1 Schedule of Revenues, Expenses and Changes in
Net Assets - Budget and Actual - Solid Waste
Operating Fund
G-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 2003