Comprehensive Annual Financial Report
    For the Fiscal Year Ended June 30, 2013
 

State law requires that all local governments publish within six months of the close of each fiscal year a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. 

The following audited financial statements are provided as a matter of convenience.  The audited financial statements speak as of June 30th for the fiscal year to which it relates. 

The information in this financial document has not been updated for developments subsequent to its issuance. 

TABLE OF CONTENTS

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Document cover

INTRODUCTORY SECTION

  • Letter of Transmittal
  • Organizational Chart
  • List of Principal Officials
  • Certificate of Achievement for Excellence In Financial Reporting

FINANCIAL SECTION

  • Report of Independent Auditor
  • Management’s Discussion and Analysis – Randolph County

Basic Financial Statements:

Government-wide Financial Statements:

  • Statement of Net Position
  • Statement of Activities

Fund Financial Statements:

  • Balance Sheet – Governmental Funds
  • Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds
  • Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
  • Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual - General Fund
  • Statement of Net Position - Proprietary Fund
  • Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Fund
  • Statement of Cash Flows – Enterprise Fund
  • Statement of Fiduciary Net Position

Notes to Financial Statements

Required Supplementary Information:

  • Law Enforcement Officers’ Special Separation Allowance:

  • Schedule of Funding Progress
  • Schedule of Employer Contributions
  • Notes to the Required Schedules
  • Other Post-employment Benefits:

  • Schedule of Funding Progress
  • Schedule of Employer Contributions
  • Notes to the Required Schedules

Combining and Individual Financial Statements and Schedules:

    Major Funds:

  • Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual - General Fund

    Nonmajor Funds:

  • Combining Balance Sheet – Nonmajor Governmental Funds
  • Combining Schedule of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Governmental Funds

    Schedules of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual:

  • Fire Districts Special Revenue Fund
  • Emergency Telephone System Special Revenue Fund
  • Landfill Closure Special Revenue Fund

    Schedules of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual – From Inception:

  • Community Development Project Fund
  • Economic Development Reserve
  • Rural Water Infrastructure Capital Project Fund
  • Randolph Community College Capital Project Fund
  • Asheboro City Schools Capital Project Fund
  • Technology Capital Project Fund
  • Site Development Capital Project Fund

Schedules of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual:

  • Water Fund

Combining Statement of Changes in Assets and Liabilities – Agency Funds

Other Supplemental Information:

  • Schedule of Ad Valorem Taxes Receivable
  • Analysis of Current Tax Levy
  • Schedule of Current Tax Levy - Special Districts

STATISTICAL SECTION

  • Net Assets by Component
  • Changes in Net Assets
  • Fund Balances, Governmental Funds
  • Changes in Fund Balances, Governmental Funds
  • Assessed Value and Actual Value of Taxable Property
  • Direct and Overlapping Property Tax Rates
  • Principal Property Tax Payers
  • Property Tax Levies and Collections
  • Ratios of Outstanding Debt by Type
  • Ratios of Net General Bonded Debt Outstanding
  • Legal Debt Margin Information
  • Direct and Overlapping Governmental Activities Debt
  • Demographic and Economic Statistics
  • Principal Employers
  • County Government Employees by Function
  • Operating Indicators By Function
  • Capital Asset Statistics By Function

 

Complete 2012-2013 Comprehensive Annual Financial Report  *(1.6 MB)  *Right click and choose 'save as' for faster download.


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