Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2012

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

Independent Auditors’ Report
Management’s Discussion and Analysis – Randolph County

Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Assets
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 Assets - Proprietary Fund
Statement of Revenues, Expenditures and Changes in Fund Net Assets – Proprietary Fund
Statement of Cash Flows – Proprietary Fund
Statement of Fiduciary Net Assets

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
Schedule of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual - From Inception - Randolph Community College Capital Project 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: