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Mecklenburg County Fiscal Year 2005 Comprehensive Annual Financial Report (Dated Information for Historical Reference Only)

INTRODUCTION  (Entire Introduction Section)
Letter of Transmittal
Five Year Trends
Facts and Information
Board of County Commissioners
Organizational Chart
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 of Governmental Funds to the Statement of Activities
                A-6 General Fund Statement of Revenues,Expenditures and Changes in Fund Balance - Budget and Actual 
     Proprietary Funds
                 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 Schedule of Revenues, Expenditures and Changes in Fund Balance
        Special Revenue Funds 
           C-3 Combining Balance Sheet 
           C-4 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances (Deficits)
         Capital Projects Funds
            C-5 Combining Balance Sheet 
             C-6 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances (Deficits)
      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 - 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 - 911 Public Safety 
          Capital Projects Fund
                 G-1 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Certificates of Participation 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 (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 2005
 



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