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					                                           Office of the State Controller
                                             2012 CAFR Worksheets
                                                    Instructions
                                      File revision date: 5-7-12 (see note below)

General Instructions
 – Complete the header information on the Index sheet first. This will populate the agency header information
   for all the worksheets, as well as other information for certain worksheets.
 – Except as noted otherwise, numbers that are to be subtracted should be entered as negative numbers in the
   cells in order for the formulas to calculate properly.
 – On the proforma worksheets 905-911, enter dollars and cents; do not round to whole dollars.
 – In general, key positive numbers for financial statement presentation, however on the Statement of Net Assets,
   if the unrestricted net asset balance is a deficit, key this as a negative number. Also, on the 905 and 905Hosp
   operating statement, in the "Nonoperating Revenues (Expenses)" section, key nonoperating expenses as
   negative numbers.
 – Please give us your comments and suggestions on the Comments page at the end of the package. We value
   your opinion and appreciate your feedback. Thanks!
 – Due date: August 29, 2012 - Earlier submission is strongly encouraged!

To make a Copy of a Worksheet
 – Right click on the tab of the sheet you wish to copy, then select Move or Copy…, click Create a copy, then
   select from the list Before sheet to indicate where you want the copy placed, then click OK. This will create a
   copy of the worksheet with the very same formatting as the original. The duplicated worksheet will have the
   same name on the tab, plus a (2), (3), etc., for example 320 (2).
 – Please DO NOT insert a new sheet and then copy from another worksheet to the new sheet; this will not
   produce a correct copy. Call your OSC analyst for assistance.

Index Instructions
 – To go directly to a specific worksheet, click on the corresponding link on the index. To return to the Index
    worksheet, click on the words "Office of the State Controller" at the top of any worksheet.
 – To label a worksheet as "Not Applicable" (NA), enter "NA" in the "NA Excel Wsheet" column on the Index.
    To label a narrative as "Not Applicable" (NA), enter "NA" in the "NA Narrative" column on the Index.
 – Shaded, grayed-out boxes in the "NA Excel" column indicate mandatory worksheets that must be completed.

CAFR Package Narratives
 – Complete the CAFR Package Narratives, as applicable (see separate WORD file).

File revision date note:
 – On 5-7-12, worksheet 401 was revised to add back additional columns for GASB 11XX General fund.
    Agencies that have GASB 11XX need to use the CAFR workbook with file revision date of 5-7-12. Agencies
    for which worksheet 401 does not apply (do not have GASB 11XX) may use either the earlier version of the
    package with file revision date of 4-9-12 or the latest version with fiel revision date of 5-7-12.
                                                        Office of the State Controller
                                                           2012 CAFR Worksheets
                                                                    Index
                                                                                                       File revision date: 5-7-12 (see note below)
Header Information
Choose your agency:                           01 North Carolina General Assembly          <<< Click on the cell to see a list of agencies.

Enter preparer name and phone number below:

           Agency number:                             01                                  Invalid filename! Please rename your file to:
           Agency name:                North Carolina General Assembly                                        01p.xls
           Preparer:                                                                      Enter preparer name!
           Email:                                                                         Enter email address!
           Phone:                                                                         Enter preparer phone number, including area code and extension!


            NA Excel  NA
  Sheet     Wsheet Narrative                                                  Worksheet Title                                                        Notes
   101                NA     Summary of Significant Accounting Policies
   105                NA     Operating Indicators By Function
   201                       Changes in Capital Assets                                                                                               N, R
   202                       Governmental Fund Capital Assets                                                                                        N,R
   205                NA     Reconciliation Between Computed and Ending Balances in NCAS Fixed Asset System
   210                NA     Accumulated Depreciation                                                                                                 R
   215                       Capital Asset Impairments                                                                                                N
   220                NA     Capital Asset Statistics
   301                NA     Leases - Operating and Capital
   305                       Changes in Long-Term Liabilities and Short-Term Debt (Governmental)                                                     R, N
   310                       Changes in Long-Term Liabilities and Short-Term Debt (Business-Type)                                                    R, N
   315                NA     Annual Debt Svc Reqmts - Bonds, COPs, Notes Payable - Without Interest Rate Swaps
   320                NA     Annual Debt Svc Reqmts - Bonds and COPs Payable - With Interest Rate Swaps
   322                       Pollution Remediation Obligations                                                                                        N
   325                NA     Pledged Revenue Coverage
   326        NA             Disclosure of Pledged Revenues (Narrative Only)                                                                          N
   330                       Debt Defeasances                                                                                                         N
   335        NA             Demand Bonds (Narrative Only)                                                                                            N
   340                       Derivative Instruments                                                                                                   N
   341                       Hedging Derivative Instruments                                                                                           N
   342                       Investment Derivative Instruments                                                                                        N
   345                NA     Contingencies
   350                       Construction and Other Significant Commitments                                                                           N
   355                       Subsequent Events/Other Items                                                                                            N
   360        NA             Related Party Transactions (Narrative Only)                                                                              N
   365                NA     Restricted Assets
   370                NA     Government Wide - Debt Issuances
   375                NA     CAFR Reporting for Federal Economic Recovery (ARRA) Funds
   401                       General Fund                                                                                                             N
   405                       Special Revenue Fund                                                                                                     N
   410                       Capital Projects                                                                                                         N
   415                       Permanent Funds                                                                                                          N
   420                NA     Restricted and Unrestricted Net Assets - Business Type Activities
   425                       Stewardship, Compliance, and Accountability                                                                              N
   430                NA     Fund Equity Restatement (Part 1 of 2)
   431                NA     Fund Equity Restatement (Part 2 of 2)
   501                NA     Schedule of Intra-Agency Receivables and Payables
   505                NA     Schedule of Inter-Agency Receivables
   510                NA     Schedule of Inter-Agency Payables
   515                NA     Schedule of Due From / Restricted Due From Primary Government
   520                NA     Schedule of Due To Primary Government
   525                NA     Schedule of Due from / Restricted Due From State of NC Component Units
   530                NA     Schedule of Due to State of NC Component Units
   535                NA     Schedule of Advances
   540                NA     Schedule of Intra-Agency Operating Transfers
   545                NA     Schedule of Agency Inter-Company Operating Transfers to be Eliminated
   565                NA     Schedule of Interinstitutional Transfers
                                                             Office of the State Controller
                                                                2012 CAFR Worksheets
                                                                         Index
                                                                                                                    File revision date: 5-7-12 (see note below)
Header Information
Choose your agency:                              01 North Carolina General Assembly                   <<< Click on the cell to see a list of agencies.

Enter preparer name and phone number below:

             Agency number:                                01                                         Invalid filename! Please rename your file to:
             Agency name:                   North Carolina General Assembly                                               01p.xls
             Preparer:                                                                                Enter preparer name!
             Email:                                                                                   Enter email address!
             Phone:                                                                                   Enter preparer phone number, including area code and extension!


             NA Excel  NA
   Sheet     Wsheet Narrative                                                        Worksheet Title                                                              Notes
    570                NA          Receivables
    601                NA          Special Separation Allowance for Law Enforcement Officers
    605                NA          University Optional Retirement Program
    610                NA          Significant Transactions Between Component Units
    615                NA          Foundations Survey and Schedule of Due from University Component Units
    620                NA          Analysis of Deferred Revenues
    625                            Analytical Review                                                                                                               N
    630                    NA      Statement of Changes in Assets and Liabilities for Agency Funds
    635                    NA      Segments
    705                    NA      Cash and Cash Equivalents in Banks Outside the State Treasurer - Custodial Credit Risk - Deposits
    710                    NA      Investments Held Outside the State Treasurer - Custodial Credit Risk - Investments
    711                    NA      Investments Held Outside the State Treasurer - Valuation of Investments (New for 2012)
    715                    NA      Investments Held Outside the State Treasurer - Custodial Credit Risk - Deposits
    720                    NA      Investments Held Outside the State Treasurer - Interest Rate Risk
    725                    NA      Investments Held Outside the State Treasurer - Credit Risk
    730                    NA      Investments Held Outside the State Treasurer - Additional Level of Detail
    735                    NA      Investments Held Outside the State Treasurer - Concentration of Credit Risk
    740                    NA      Investments Held Outside the State Treasurer - Foreign Currency Risk
    745                            Investments Held Outside the State Treasurer - Investment Policies                                                              N
    750         NA                 Investments Held Outside the State Treasurer - Highly Sensitive Investments (Narrative Only)                                    N
                                   Offline Proprietary Proforma - Stmt of Net Assets & Stmt of Revs, Exps and Chgs in Net Assets and Certification of
   905                     NA      Data file for Universities
 For 905-
NCAS Acct Reference        NA      Roll-up tables for the CAFR 11P Stmnt of Net assets & CAFR 53P Stmnt of Rev, Exp and Changes in Net Assets
  Roll-up                          showing NCAS accts making up each caption
                                   Offline Proprietary Proforma for UNC Health Care Reporting Unit- Combining Statement of Net Assets
 905Hosp                   NA       & Statement of Revenues, Expenses and Changes in Net Assets
    906                    NA      Offline Fiduciary Proforma - Stmt of Fiduciary Net Assets & Stmt of Chgs in Fiduciary Net Assets
    907                    NA      Offline Agency Funds Proforma - Stmt of Changes in Assets & Liabilities
    908                    NA      Offline Component Unit Financial Statements - CAFR Format
    910                    NA      Offline Proprietary Analytical Review - Computed Variances
 910Hosp                   NA      Offline Proprietary Analytical Review for UNC Health Care Rep Unit Combined Pkg- Computed Variances
    911                    NA      Offline Fiduciary Analytical Review - Computed Variances
    Exp                    NA      Worksheet Explanations
   Comm                    NA      Your Comments and Suggestions
 Agencies    Reference     NA      List of Agency Names and Numbers (numerous changes for 2012!)
Functional   Reference     NA      Functional Table to be used for Fund Balance worksheets 401, 405, 410, and 415
NetAssets    Reference     NA      NetAssets and GASB Table for worksheets 905 & 906
PriorYr905   Reference     NA      Prior Year 905 worksheet - SNA & SRECNA for Computed Variances 910 worksheet
PriorYr906   Reference     NA      Prior Yr 906 worksheet - Stmt of Plan Net Assets(PNA) & Stmnt of Changes in PNA for Variances 911 ws
Notes:                                                                                                            01 North Carolina General Assembly
N = CAFR Narrative sheet may also need to be completed for this worksheet
R = Must also complete Restatements w/s 430 for any prior year adjustment on this worksheet
File revision date: On 5-7-12, worksheet 401 was revised to add back additional columns for GASB 11XX General fund. Agencies that have GASB 11XX
need to use the CAFR workbook with file revision date of 5-7-12. Agencies for which worksheet 401 does not apply (do not have GASB 11XX)
may use either the earlier version of the package with file revision date of 4-9-12 or the latest version with file revision date 5-7-12.
a code and extension!
a code and extension!
                                  Office of the State Controller
                                    2012 CAFR Worksheets
                         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

GASB Fund: All GASB Funds                                               Agency No:                            01
                                                                    Agency Name:         North Carolina General Assembly
                                                                  Preparer/Phone:
                                                                              Email:                      -

1)   INVENTORY VALUATION (Indicate "N/A" if no inventories)
     Inventories owned by the State traditionally have been valued by one of the following methods:
        - First-in, first-out (FIFO)                       - Retail inventory (book stores)
        - Moving weighted average                          - Last invoice cost
     Indicate the methods used to value your inventories:
           GASB Fund No.                                                    Valuation Method



2)   CAPITAL ASSETS
     Capitalization Policy
     The OSC capitalization thresholds are as follows: Internally generated computer software – $ 1 million;
     All other intangible assets – $100,000; and All other capital assets (excluding intangible assets) – $5,000.
     a) Do you use the above thresholds to capitalize capital assets?                    YES                       NO
         If NO, state your threshold amount(s).
     Proprietary Funds and Similar Component Units
     b) Do you capitalize construction period interest?          YES             NO                                N/A
         (Note: "N/A" if no long-term bonds were issued to finance construction)
     Proprietary Funds, Agencies Not on NCAS Fixed Assets System, All Component Units
     (Otherwise, indicate "N/A" below)
     c) List your method of depreciation (e.g., straight-line, etc.):



3)   AMORTIZATION (ENTERPRISE FUNDS/COMPONENT UNITS ONLY)
     List method for amortizing premiums/discounts on long-term debt, deferred charges on refundings,
     and issuance costs (e.g., straight-line, effective interest, proportionate-to-stated interest requirements).
     If no long-term bonds were outstanding, indicate “N/A”. If amounts are immaterial and are not deferred,
     just indicate "expensed".
           Unamortized premiums/discounts:
           Deferred charges on debt refundings:
           Debt issuance costs:
4)   PROGRAM REVENUE
     Does your agency receive interest as program revenue that is restricted
     for use in capital projects? (exclude capitalized interest earnings)                YES                       NO
     IF "YES", LIST GASB AND AMOUNT



5)   INTERNAL ACTIVITY (N/A FOR COMPONENT UNITS)
     Do you charge other departments (through internal service funds or the general fund) for "centralized expenses"
     that include an administrative overhead component (in addition to direct expenses)?
                                                              YES                     NO                    N/A
6)   CAPITALIZATION OF ARTWORK, HISTORICAL TREASURES, OR ARTIFACTS
     Do you have any artwork, historical treasures, or artifacts that are not
     capitalized?                                                             YES                                  NO
     If yes, please disclose amount and description
7)   REPORTING ENTITY (Component Units Only)
     During the fiscal year, did you have any new component units or participate in
     any new joint ventures / jointly governed organizations?                            YES                       NO
     If yes, disclose




                                                                                                                           101
                                                         Office of the State Controller
                                                           2012 CAFR Worksheets
                                                     OPERATING INDICATORS BY FUNCTION

                                                                  Agency No:                               01
                                                               Agency Name:                 North Carolina General Assembly
                                                              Preparer/Phone:
                                                                        Email:                                  -

Instructions to complete worksheet:
Please locate your agency below and fill in the requested information.

General Government                                                        Economic Development
  Department of Revenue                                                     Department of Commerce
    Number of returns filed electronically                                       Jobs generated from recruitment/expansion of companies
    Number of tax returns processed                                              Capital investment (thousands)
    Number of individual refunds direct deposited
    Number of individual refunds processed                                  Division of Employment Security
    Number of pieces of incoming mail                                            Total employed
    Number of pieces of outgoing mail                                            Percentage of unemployment


  Department of Administration                                            Environment and Natural Resources
    Construction projects administered                                      Department of Environment and Natural Resources
    Construction value excluding design fee (thousands)                          Public drinking water systems in compliance
                                                                                 Visitation to Museum of Natural Sciences
  Cultural Resources                                                             Visitation to NC Zoo
    Visitation to historical sites and museums
                                                                            Wildlife Resources Commission
Primary and Secondary Education                                                  Hunting licenses sold
  Department of Public Instruction                                               Fishing licenses sold
    Total students K-12                                                          Vessels registered
    Total high school graduates
    Graduate intention to pursue further education                        Public Safety, Corrections and Regulation
                                                                            Department of Public Safety (Division of Adult Correction)
Higher Education                                                                 Incarcerated offenders
  Community College System Office                                                Supervised offenders
    Number of students(annualized FTE)
    Number of certificates and degrees awarded                              Adminstrative Office of the Courts
                                                                                 Cases disposed as a % of cases filed-Superior Court
  University System (UNC-General Administration)                                 Cases disposed as a % of cases filed-District Court
    Number of regular term students(FTE)
    Number of certificates and degrees awarded                            Agriculture
                                                                            Department of Agriculture and Consumer Services
Health and Human Services                                                        Motor fuel dispensers tested
  Department of Health and Human Services                                          Rejection Rate
    Medicaid recipients                                                          Retail scales tested
    Food stamp recipients                                                          Rejection Rate
    Clients served by mental health facilities
    Clients served by developmental disabilities facilities
    Clients served by substance abuse facilities
    Children served through subsidized child care
    Participation in special supplemental nutrition progam
    Clients served through 'Work First'
    NC Health Choice annual enrollment




                                                                                                                                          105
                        B                 C         D           E         F          G         H          I         J           K          L          M           N        O        P             Q        R          S        T          U
1                                                                                              Office of the State Controller
2                                                                                                2012 CAFR Worksheets
3                                                                                           CHANGES IN CAPITAL ASSETS (201)
4                                                                                                             NA - Agencies with governmental fund assets (GASB 5100) using NCAS Fixed Asset System
5                                                                                                             NA - State Health Plan
 6                                                                                                                                  Agency No:                    01
 7                                                                                                                                  Agency Name:                               North Carolina General Assembly
 8 GASB Fund No:                                                                                                                    Preparer/Phone:
 9                                                                                                                                  Email:                                                    -
10
11
12 Place cursor over cell D17 to view comment.
13                                                                      Prior                                                                      Additions                                           Decrease In
14                                                                       Year             Current Year         Current Year                                                                                CIP
15                                             Balance                  Asset               Assets                Assets               Purchased               Donated                                (Column must          Balance
16             Description                  July 1, 2011             Adjustments         Transferred In       Transferred Out          Additions               Additions        Retirements            Net to Zero)       June 30, 2012
17                                                A                       B                    C                     D                     E                      F                  G                      H                   I

18 Capital assets, non-depreciable:

19 1. Land and permanent easements

20 2. Art,Literature, and artifacts

21 3. Construction in progress

22 3a. Computer software in development

23 3b. Patents in development

24 3c. Other Intangible assets

25 Capital assets, depreciable:

26 4. Buildings

27 5. Machinery and equipment

28 6. Art,Literature, and artifacts

29 7. General Infrastructure

30 8. NC DOT Highway Network

31 9. Computer software

32 10.Patents

33 11.Other Intangible assets

34 Total Capital Assets
35
36
37 For each individual project with a CIP balance of $25 million or more at 6/30/2012, complete the schedule in an attached "CAFR Package Narrative". For all remaining projects below the threshold, provide a total of
38 those projects on the narrative worksheet.
39 NA Component Units
40
41
42
43
44
45
46
47   Errors:
48
49
50
51
52
53
54



                                                                                                                                                                                                                                              201
                                             Office of the State Controller
                                               2012 CAFR Worksheets
                                        GOVERNMENTAL FUND CAPITAL ASSETS
                                        NA for Agencies not on NCAS Fixed Asset System
                                         NA for Proprietary Funds and Component Units

        GASB Fund: 5100                                                               Agency No:                    01
                                                                                    Agency Name:      North Carolina General Assembly
                                                                                    Preparer/Phone:
                                                                                        Email:

1) Did your agency receive any donations during the fiscal year ending June 30, 2012?
            Yes                         No
    If yes, give the type of asset and the value of the donation below:
    Type of Asset:                                                                                    (i.e. land, bldg, equip, etc)
    Value of donated asset:
    Has the donated asset been added to the Fixed Asset System?
             Yes                         No
    If no, give an explanation below.


2) Does your agency report Construction in Progress (CIP)?                Yes                                No
   If yes, provide the following information below and complete the corresponding narrative, CIP for Capital Assets.
      Balance                                                                                         Decrease         Balance
    July 1, 2011     Prior year adj Transfer In        Transfer Out     Additions    Retirements       in CIP        June 30, 2012
                                                                                                                                0.00

3) If you had a decrease in CIP for the fiscal year, did you record the newly constructed asset in the Fixed Asset System for the
   current fiscal year?
              Yes                            No                               NA
    If no, list the asset, cost and an explanation below.


4) Does your agency report Computer Software in Development?                 Yes                              No
   If yes, provide the following information:
      Balance                                                                                         Decrease         Balance
    July 1, 2011     Prior year adj Transfer In        Transfer Out     Additions    Retirements       in CIP        June 30, 2012
                                                                                                                                0.00
5) Does your agency report Patents in Development?                           Yes                              No
   If yes, provide the following information:

      Balance                                                                                         Decrease         Balance
    July 1, 2011     Prior year adj Transfer In        Transfer Out     Additions    Retirements       in CIP        June 30, 2012
                                                                                                                                0.00

6) If you had a decrease in computer software in development for the fiscal year, did you record the newly created software in the
   Fixed Asset System for the current fiscal year?
              Yes                            No                               NA
    If no, list the software, cost and an explanation below.


7) Did your agency have any prior year acquisitions or prior year adjustments to your assets?
             Yes                         No
    If yes, give the type of asset and the cost of the adjustment below:
    Type of asset:                                                                                    (i.e. land, bldg, equip, etc)
    If yes, complete the column for Capital Assets GASB 5100 on worksheet 430-Fund Equity Restatement.

8) Are there any material assets that should be reported in the current fiscal year that did not get recorded in the Fixed Asset System?
             Yes                          No
    If yes, list the asset and the asset cost below.
                Asset                                            Cost




                                                                                                                                           202
                                                   Office of the State Controller
                                                     2012 CAFR Worksheets
                         RECONCILIATON BETWEEN COMPUTED AND ENDING BALANCES IN NCAS FIXED ASSET SYSTEM
                                              GOVERNMENTAL FUND CAPITAL ASSETS ONLY
                                                                          NA for Agencies not on NCAS Fixed Asset System
                                                                           NA for Proprietary Funds and Component Units
                                                                                           Agency No:     01
                                                                                        Agency Name:       North Carolina General Assembly
GASB Fund No:                           5100                                           Preparer/Phone:
                                                                                                 Email:                    -

                                      Computed        Ending FAS
                                   End FAS Balance     Balance
           Description              June 30, 2012    June 30, 2012   Difference                            Explanation for Difference

Capital assets, non-depreciable:
1. Land and permanent easements
2. Art,Literature, and artifacts
3c.Other Intangible assets
Capital assets, depreciable:
4. Buildings
5. Machinery and equipment
6. Art,Literature, and artifacts
7. General Infrastructure
9. Computer software
10.Patents
11.Other Intangible assets
Total Capital Assets




Errors:




                                                                                                                                             205
                                                      Office of the State Controller
                                                        2012 CAFR Worksheets
                                                   ACCUMULATED DEPRECIATION (210)
               NA - State Health Plan and Agencies with governmental fund assets (GASB 5100) using NCAS Fixed Asset System
                                                Agency No:                                                  01
                                                Agency Name:                                 North Carolina General Assembly
GASB Fund No:                                   Preparer/Phone:
                                                Email:                                                                                              -

Place cursor over cell G14 to view comment.
                                                   Accumulated                                                                           Accumulated
                                                   Depreciation                              Accumulated           Accumulated           Depreciation
                                                     Balance             Prior Year          Depreciation          Depreciation            Balance
   Description                                     July 1, 2011         Adjustments           Increases             Decreases            June 30, 2012

Capital assets, depreciable:

4. Buildings

5. Machinery and equipment

6. Art,Literature, and artifacts

7. General Infrastructure

8. NC DOT Highway Network

9. Computer software

10.Patents

11.Other Intangible assets
Total Accumulated Depreciation-Capital Assets

For BTA's, the increase in accumulated depreciation should tie to depreciation expense on the CAFR 53P/operating statement. If it doesn't, please provide
an explanation for the difference.
_______________________________________________________________________________________________________________
_______________________________________________________________________________________________________________




Errors:




                                                                                                                                                            210
                                     Office of the State Controller
                                       2012 CAFR Worksheets
                                    CAPITAL ASSET IMPAIRMENTS

                                                          Agency No:                      01
                                                        Agency Name:       North Carolina General Assembly
GASB Fund No:           All funds                     Preparer/Phone:
                                                                Email:                    -



Note: This worksheet should only be completed by State agencies and
Universities (i.e., N/A for all component units, except universities).

GASB Statement No. 42 establishes accounting and financial reporting standards for impairment of
capital assets. A capital asset is considered impaired when its service utility has declined significantly
and unexpectedly. Additional guidance is included in OSC Memorandum # SAD 06-17 (colleges and
universities) and Memorandum # SAD 06-25 (state agencies and other component units).

If your agency has any impaired capital assets at year-end with material carrying values, provide
the following:

1. A general description of the impairment in attached "CAFR Package Narratives".

2. The carrying amount of impaired capital assets that were idle at year-end,
   regardless of whether the impairment is considered permanent or temporary.
   (Note: For governmental activities, provide historical cost )

Primary Government Only (State Agencies )
3. (a) The historical cost of impaired capital assets (include any
        additions and improvements ).
   (b) Less: Accumulated depreciation (Proprietary funds only ).
   (c) Carrying value of impaired capital assets.

4. The amount of insurance recoveries recognized during the fiscal year
   that were associated with impaired capital assets.

Universities Only:
5. (a) The gross amount of impairment losses on capital assets (the portion
        of historical cost that was written off).
   (b) Less: The amount of insurance recoveries to be netted against above.
   (c) Net impairment loss (or gain) recognized during the fiscal year.

6. The amount of any insurance recoveries not netted against impairment
    losses and recognized as nonoperating revenues.

7. The amount of any insurance recoveries not netted against impairment
    losses and recognized as extraordinary items.

    Note: The impairment loss should be reported net of the associated
    insurance recovery when the recovery and loss occur in the same year.
    Insurance recoveries reported in subsequent years should be reported
    only when realized or realizable. For example, if an insurer has admitted
    or acknowledged coverage, an insurance recovery would be realizable
    (GASB 42, paragraph 21).


                                                                                                             215
                                     Office of the State Controller
                                       2012 CAFR Worksheets
                                     CAPITAL ASSET STATISTICS
                                                               NA - Nonmajor Component Units
Agency No:                                01
Agency Name:               North Carolina General Assembly
Preparer/Phone:
Email:                                     0


Instructions to complete this worksheet:
Please locate your agency below and fill in the requested information (not dollar values).

Primary Government
General Government
  Department of Administration
    Number of buildings
    Number of parking lots
    Number of parking spaces
    Number of Motor Fleet vehicles

Health and Human Services
    Number of Mental Health Institutions
    Number of certified beds

Environment and Natural Resources
  Department of Environment and Natural Resources
    Number of state park lands
    Acres of state park lands
    Number of state recreation areas
    Acres of state recreation areas
    Number of state natural areas
    Acres of state natural areas
    Number of state lakes
    Acres of state lakes
    Number of zoo animals
    Number of vehicles
    Number of boats/trailers
    Number of aircraft
    Number of scientific equipment

  Wildlife Resources Commission
   Number of Game Lands
   Acres of Game Lands

Public Safety, Corrections and Regulation
  Department of Public Safety (Division of Adult Correction)
    Number of close security prisons
    Number of medium security prisons
    Number of minimum security prisons
    Number of Vehicles:
       Passenger/Cargo vans
       Inmate transfer vans/buses
       Inmate workcrew vans/buses
       Pickup trucks
       Roving patrol pickups
       One ton maintenance trucks
       Other/Specialty trucks

Public Safety, Corrections and Regulation
  Department of Public Safety (Division of Adult Correction)
    Number of Enterprise vehicles:
       Passenger/Cargo vans
       Inmate workcrew buses
       Pickup trucks
       One ton maintenance trucks

                                                                                               220 (13 of 248)
                                     Office of the State Controller
                                       2012 CAFR Worksheets
                                     CAPITAL ASSET STATISTICS
                                                              NA - Nonmajor Component Units
Agency No:                                01
Agency Name:               North Carolina General Assembly
Preparer/Phone:
Email:                                      0


       Other/Specialty trucks

  Department of Public Safety (Division of Law enforcement)
    Number of vehicles:
    Alcohol Law Enforcement
       Cars/SUV's
    State Highway Patrol
       Cars
       Trucks/Vans
       Motorcycles
    Air Craft:
    State Highway Patrol
       Helicopters

Transportation
  Department of Transportation
    Infrastructure Assets:
        Pavement (in lane-miles):
           Primary subsystem
          Secondary subsystem
       Bridges:
          Number of bridges
          Number of culverts
       Vehicles
       Heavy Equipment

Component Units
Higher Education
  Community Colleges
    Number of buildings

  Universities
    Number of academic/administrative buildings
    Number of dormitories/auxiliary buildings
    Number of medical school buildings - East Carolina Only
    Number of other buildings

    University system hospitals (UNC HealthCare)
      Number of administration buildings
      Number of clinical buildings
      Number of facility services
      Number of hospitals




                                                                                              220 (14 of 248)
                                               Office of the State Controller
                                                 2012 CAFR Worksheets
                                            LEASES - OPERATING AND CAPITAL
                                                                                           NA for Component Units, except Universities
                                                               Agency No.:                               01
                                                            Agency Name:                  North Carolina General Assembly
GASB Fund No:                 All GASB Funds               Preparer/Phone:
                                                                     Email:                                0

I. All leases must be classified either as OPERATING leases or as CAPITAL leases. See the NCAS Information Guide
   for the criteria to use in determining the classification of leases.
   – Report leases in Governmental Funds (1XXX to 13XX) and Internal Service Funds (GASB 27XX) as
      Governmental Activities.
      Note: Internal service funds are considered Governmental activities for Government-wide presentation for CAFR.
   – Report leases in Enterprise Funds (GASB 25XX) and Universities (GASB 4XXX) under Business-Type Activities.
   For any OPERATING leases greater than or equal to one month, what were the total annual rental costs for the fiscal year ended
   June 30, 2012?

   Complete the following schedule for required lease disclosures:

         Lease                            Operating Leases                                      Capital Leases
      Payments                 Governmental            Business-type               Governmental             Business-type
    for Fiscal Year              Activities              Activities                  Activities                Activities
         2013
         2014
         2015
         2016
         2017
      2018 - 2022
      2023 - 2027
      2028 - 2032
      2033 - 2037
      2038 - 2042
      2043 - 2047
      2048 - 2052
      2053 - 2057
      2058 - 2062
     2063 - Beyond
   Total Future Minimum
   Lease Payments

   Less: Amount Representing Interest
   Present Value of Future Minimum Lease Payments

               NOTE:These balances must agree to CAPITAL LEASES PAYABLE on the balance sheet.

   The following box should be checked if you have OPERATING LEASES with scheduled rent increases that are intended
   as financing arrangements or inducements to enter into the lease arrangements (e.g., rent holidays). If you have
   OPERATING LEASES with scheduled rent increases that are “systematic and rational", the following box does not need
   to be checked. Scheduled rent increases due to inflation, changes in the CPI, or stated annual rental increases are
   examples of “systematic and rational” increases. If the box is checked, OSC will contact you for further details.

II. Record below in the proper capital asset classification the gross amount of the capital assets recorded under the
    capital leases that were outstanding at June 30, 2012:
                                                       Capital Assets Recorded Under Capital Leases
                                                         Governmental              Business-type
           Capital Assets Classification                   Activities                Activities
   Buildings
   Machinery and Equipment
   Other: (describe)
      Total Capital Assets Under Capital Leases




Errors:




                                                                                                                                         301
                                                       Office of the State Controller
                                                         2012 CAFR Worksheets
                                         CHANGES IN LONG-TERM LIABILITIES AND SHORT-TERM DEBT
                                                       GOVERNMENTAL ACTIVITIES
                                                                                         NA for Golden Leaf, State Health Plan, and Nonmajor Component Units
                                                                                          Agency No:                                   01
                                                                                       Agency Name:                     North Carolina General Assembly
GASB Fund No:                5200                                                     Preparer/Phone:
                                                                                                Email:                                   0

                                             Balance              Prior Year                                                        Balance            Due Within
                                           July 1, 2011          Adjustments             Additions             Deletions          June 30, 2012         One Year
                                                 A                      B                     C                     D                     E                F
Bonds and COPs payable:
  General obligation bonds
  Lease-purchase revenue bonds
  GARVEE bonds
  Certificates of participation
  Limited obligation bonds
  Less deferred amounts:
     For issuance discounts
     On refunding
  Add issuance premium
Arbitrage rebate payable
Deferred death benefit
Workers compensation
Notes payable
Capital leases payable
Pollution remediation payable
Compensated absences
Cost settlement payable
Other (describe in "Explanations" tab)
Accrued interest (Bonds, COPS, notes)
Short-term debt:
  Revolving line of credit/Note
  Commercial paper
  Anticipation notes

For each type of short-term debt, describe the debt activity and the purpose for which the debt was issued in an attached "CAFR Package Narratives".
Bonds & COPs Payable amounts per column [E] agree to CAFR 11G?                                       YES                                         NO



Errors:




                                                                                                                                                                    305
                 B             C        D                  E           F          G          H         I             J      K        L         M           N       O        P
1                                                           Office of the State Controller
2                                                             2012 CAFR Worksheets
3                                           CHANGES IN LONG-TERM LIABILITIES AND SHORT-TERM DEBT (310)
4                                                           BUSINESS TYPE ACTIVITIES
5                                                                                                          NA for State Health Plan and Nonmajor Component Units
 6                                                                                                   Agency No:                                01
 7                                                                                                Agency Name:                  North Carolina General Assembly
 8   GASB Fund No:                                 N/A for GASB 3XXX                             Preparer/Phone:
 9   Place cursor over cell E14 to view comment.                                                           Email:                              0
10
11
12                                                     Balance              Prior Year                                                     Balance             Due Within
13                                                   July 1, 2011          Adjustments             Additions             Deletions       June 30, 2012          One Year
14                                                        A                     B                     C                      D                 E                   F
15   Bonds and COPs payable:
16   Revenue bonds
17   Certificates of participation
     Less deferred amounts:
18     For issuance discounts
19   On refunding
20   Add issuance premium
21   Arbitrage rebate payable
22   Workers compensation
23   Notes payable
24   Capital leases payable
25   Annuity and life income payable
26   Federal unemployment a/c advances
27   Pollution remediation payable
28   Compensated absences
29   Liability insurance trust fund payable
30   Other (describe in "Explanations" tab)
     Short-term debt:
31     Revolving line of credit/Loan
32   Commercial paper
33   Anticipation notes

34   For each type of short-term debt, describe the debt activity and the purpose for which the debt was issued in an attached "CAFR Package Narratives".
35
36   Bonds & COPs Payable amounts per column [E] and [F] agree to Statement of Net Assets?                     YES                                    NO
37
38
39
40   Errors:
41   Compensated absences must have additions and deletions.
42   GASB number is blank.
43
44
45
46
47
48
49
50

                                                                                                                                                                                310
                                      Office of the State Controller
                                        2012 CAFR Worksheets
                                 ANNUAL DEBT SERVICE REQUIREMENTS
    BONDS, SPECIAL INDEBTEDNESS, AND NOTES PAYABLE - WITHOUT INTEREST RATE SWAPS
                                               NA for Golden Leaf, State Health Plan, and Nonmajor Component Units
                                                      Agency No:                                01
                                                   Agency Name:                  North Carolina General Assembly
GASB Fund No:           All funds                 Preparer/Phone:
                                                            Email:                                -

Check type of payable:
       1              General Obligation Bonds Payable              (N/A for Component Units)

       2              Revenue Bonds Payable

       3              Lease-Purchase Revenue Bonds Payable (N/A for Component Units)

       4              GARVEE Bonds (N/A for Component Units)

       5              Certificates of Participation Payable

       6              Notes Payable (Exclude Short-term Debt)

       7              Limited Obligation Bonds Payable (N/A for Component Units)

                    Fiscal Year                   Principal                  Interest*
                       2013                                                                            Total Original Issue
                       2014                                                                             Amount Related to
                       2015                                                                           Total Outstanding Debt
                       2016
                       2017
                    2018 - 2022                                                                          Overall Range of
                    2023 - 2027                                                                       Interest Rates of Total
                    2028 - 2032                                                                         Outstanding Debt*
                    2033 - 2037                                                                         From *        To *
                    2038 - 2042
                    2043 - 2047
                    2048 - 2052                                                                        Final Maturity Date of
                    2053 - 2057                                                                       Total Outstanding Debt
             Total Requirements
                                                            * For variable-rate debt and "Build America Bonds", see instructions.
Do the total principal requirements (including debt with interest rate swaps on 320) agree with column [E]
on changes in long-term liabilities worksheet (305/310)?
                                                                                  YES                       NO

Do the fiscal year 2013 principal requirements (including debt with interest rate swaps on 320) agree with
column [F] on changes in long-term liabilities worksheet (305/310)?
(Note: Only exception is for demand bonds classified as due within one year.)
                                                                            YES                 NO
   If NO, indicate reason:


Has your agency issued any "Build America Bonds" that are included in the annual debt service
requirements above? (Note: authorized by Recovery Act)                  YES                  NO
   If YES, disclose the outstanding balance at year-end:


VARIABLE RATE DEBT
During the current year, did your agency have any variable rate debt (without
interest rate swaps)?                                                     YES                                   NO
(State Treasurer, DOT, and NC Turnpike Authority Only)
If YES, disclose the terms by which interest rates change in the "Explanations tab".




Errors:



Original issue amount is blank.
"From" interest rate is blank.
"To" interest rate is blank.




                                                                                                                                    315
                               Office of the State Controller
                                 2012 CAFR Worksheets
                         ANNUAL DEBT SERVICE REQUIREMENTS
          BONDS AND SPECIAL INDEBTEDNESS PAYABLE - WITH INTEREST RATE SWAPS
                                           NA for Golden Leaf, State Health Plan, and Nonmajor Component Units
                                           Agency No:                                         01
                                        Agency Name:                           North Carolina General Assembly
GASB Fund No:      All funds           Preparer/Phone:
                                                 Email:                                          -


Check type of payable:

     1            General Obligation Bonds Payable (N/A for Component Units)

     2            Revenue Bonds Payable
     3            Lease-Purchase Revenue Bonds Payable (N/A for Component Units)
     4            GARVEE Bonds (N/A for Component Units)

     5            Certificates of Participation Payable

     6            Limited Obligation Bonds Payable         (N/A for component units)

                                                                                         Interest Rate
                 Fiscal Year            Principal                Interest*                Swaps, Net
                    2013                                                                                          Total Original Issue
                    2014                                                                                         Amount Related to Total
                    2015                                                                                           Outstanding Debt
                    2016
                    2017
                 2018 - 2022                                                                                         Overall Range of
                 2023 - 2027                                                                                      Interest Rates of Total
                 2028 - 2032                                                                                        Outstanding Debt*
                 2033 - 2037                                                                                       From *        To *
                 2038 - 2042
                 2043 - 2047
                 2048 - 2052                                                                                      Final Maturity Date of
                 2053 - 2057                                                                                     Total Outstanding Debt
          Total Requirements
                                                       *   For variable-rate debt and "Build America Bonds", see instructions.

Do the total principal requirements (including debt without interest rate swaps on 315) agree with column [E]
on changes in long-term liabilities worksheet (305/310)?
           YES
            NO

Do the fiscal year 2013 principal requirements (including debt without interest rate swaps on 315) agree with
column [F] on changes in long-term liabilities worksheet (305/310)?
(Note: The only exception is for demand bonds that are classified as due within one year.)
           YES
            NO

          If "NO", indicate reason:




Has your agency issued any "Build America Bonds" (BABs) that are included in the annual debt service requirements above?
(Note: authorized by Recovery Act)
           YES
            NO

          If "YES", disclose the outstanding balance of BABs at year-end:


Errors:



Original issue amount is blank.
"From" interest rate is blank.
"To" interest rate is blank.
Final maturity date is blank.


                                                                                                                                            320
                                                    Office of the State Controller
                                                       2012 CAFR Worksheets
                                                  Pollution Remediation Obligations

                                                                            Agency No:                                    01
                                                                         Agency Name:                      North Carolina General Assembly
GASB Fund No:                All Funds                                  Preparer/Phone:
                                                                                  Email:                                         -

GASB Statement 49 establishes accounting and financial reporting standards for pollution remediation obligations.
For additional guidance, see the OSC policy on pollution remediation. Pollution remediation liabilities equal to or
or in excess of the applicable threshold should be accrued at year-end. Provide the following details about your
agency's pollution remediation liability (Note: GASB 5200 for governmental funds ):

Pollution Remediation Liability (accrual basis):
  Reasonably estimable outlays                                                                    (based on current value and expected cash flows)
                                                 (1)
  Less: Expected recoveries - not yet realizable                                                  (enter as negative)
     Pollution remediation liability                                       $             -        (must agree to worksheet 305/310)
    1.   Include expected recoveries from other responsible parties and insurers that are not yet realizable. A realized/realizable recovery involves the
         acknowledgment or recognition by the third party of its responsibility. Exclude grants and other nonexchange transactions.
         -
  Do the "Reasonably estimable outlays" above include any indirect outlays (Indicate with an "X")?
                         YES
                         NO

Obligating Events (indicate with an "X" each that applies):
    a.                   The government is compelled to take remediation action because the pollution is an imminent
                         danger to public health or welfare or the environment. The government has little or no choice
                         but to take action.
    b.                   The government is in violation of a pollution prevention–related permit or license. This includes
                          federal and state permits.
    c.                   The government is, or evidence indicates that it will be, named, by a regulator as a responsible
                         party or potentially responsible party for remediation (e.g., under Superfund or similar State law),
                         or as a government responsible for sharing costs.
    d.                   The government is, or evidence indicates that it will be, named, in a lawsuit that would require
                         the government to participate in remediation activities.
    e.                   The government begins remediation activities or legally commits itself to conduct remediation
                         activities. If these activities are begun voluntarily and no other obligating event has occurred
                         relative to the entire site, the activities that the government should measure and recognize
                         should be limited to the activities begun, or to those that the government is legally required to
                         complete.
  (Note: The occurrence of an obligating event is an absolute precondition for recognizing a pollution remediation liability.)

Capitalization Criteria (indicate with an "X" each that applies):
    a.                   To prepare property in anticipation of a sale if the outlays take place within a reasonable time
                         before the sale.
    b.                   To prepare property for use when that property was acquired with known or suspected pollution
                         that the government expected to remediate. Costs should be capitalized only if the outlays take
                         place within a reasonable time after the purchase.
    c.                   To perform remediation to restore a pollution-caused decline in service utility that the government
                         reported as an impairment of one of its capital assets.
    d.                   To acquire capital assets that can be used for other purposes after the remediation is complete.
Disclosures:
GASB Statement 49 requires certain disclosures about an agency's obligation to remedy pollution. The required
disclosures should be provided in the attached CAFR Package Narratives (proformas are included).




                                                                                                                                                            322
                                                          Office of the State Controller
                                                            2012 CAFR Worksheets
                                                        PLEDGED REVENUE COVERAGE
                                                                                  NA for Nonmajor Component Units
                                                                               Agency No:                             01
                                                                            Agency Name:              North Carolina General Assembly
GASB Fund No:                                                              Preparer/Phone:
                                                                                    Email:                          -



           Check Type of Debt:                  (1)Revenue Bonds           GARVEE              UNIV COPS            Short term debt     Other


   A                                                  2012                   2011                  2010                   2009          2008

   B       Revenue Statement Caption
           Sales and services
           Student tuition and fees
           Patient services
           Rental lease earnings
           Fees, licenses and fines
           State appropriations
           Interest income
           Contracts and grants
           Federal transportation revenues
           Employer contributions
           Federal Interest Subsidy
           Interest on Investments
           Student Loan Principal Collections
           Interest earnings on loans
           Net inc(dec) in FV of Investments
           Non-operating Revenues
           Other Revenues

   C       Less: Operating Expense
   D       Net available revenue
   E       Principal
   F       Interest
   G       Total Debt Service
   H       Coverage



A separate worksheet is required for each type of debt.
NOTE: If you have previously submitted this information for fiscal years 2011 and earlier, and that
        data remains unchanged, you may complete just the 2012 line and ignore lines 2008 - 2011.
1) Revenue bonds which are pledged by general revenues should be excluded.

Instructions to complete worksheet:
Row A     - Provide information for the fiscal years 2008 through 2012
Row B     - Include revenue statement caption for each fiscal year pledged directly to servicing the revenue bond requirements.
Row C - Include direct operating expense paid from the Revenue Bond Fund which reduces the resources
            available to pay the debt requirement. Exclude interest, amortization and depreciation.
Row D - Row B (Revenues) less Row C (Direct Operating Expenses) = Row D
Row E     - Principal amount of the Revenue Bond DUE in the specified year.
                                                (NOTE - Do not reflect amount actually paid.)
Row F     - Interest amount of the Revenue Bond DUE in the specified fiscal year.
                                                (NOTE - Do not reflect amount actually paid.)
Row G - Row E (Principal) plus Row F (Interest) = Row G
Row H - Row D (Net Revenue Available for Debt Service) DIVIDED by Row G (Total Debt Service Requirements) = Row H


The following must agree to CAFR Narrative Worksheet 326:
Agencies :
Row D (Net Revenue Available for Debt Service) should equal Y (Net Revenue Available) on the narrative to worksheet 326.
Row E (Principal) plus Row F (Interest) should equal X ( Principal plus Interest) on the narrative to worksheet 326.


Universities and Hospitals:
For Universities, Row D (Net available Revenue), Row E (Principal) Plus Row F (Interest) for 2012 should equal
formal Note 9B in the University Pro forma Notes, second table current year Revenues net of expenses (Y)
and Current year Principal and Interest (X) respectively.


Errors:
GASB number is blank.
                                                                                                                                                325
                                            Office of the State Controller
                                               2012 CAFR Worksheets
                                               DEBT DEFEASANCES
                                                                      NA for Nonmajor Component Units
                                                               Agency No:                       01
                                                            Agency Name:        North Carolina General Assembly
GASB Fund No:               All funds                      Preparer/Phone:
                                                                     Email:                   -


NOTE: An in substance defeasance cannot apply to old debt with variable interest rates because of the
uncertainty of future debt service requirements.

A. - Prior Year Defeasance of Debt
(i.e., debt defeased in prior fiscal years and no longer reported as a liability)
For debt defeased, in substance, PRIOR to July 1, 2011:
                                                                                         Balance
                                                                                      In Thousands      Call
                  Descriptive Name of Defeased Debt                                   June 30, 2012    Date (1)




(1)
      Date on which a callable bond may be redeemed by the issuer before its stated maturity date.

B. - Current Year Defeasances
(i.e., debt defeased during the current fiscal year and removed from your books as a liability)
For debt defeased in the CURRENT fiscal year 2011-2012:
    Prepare a note disclosure for current and advance refundings in attached CAFR Package Narratives
    (Note: proforma disclosures are included).

(Note to Preparer: The attached narratives should not include disclosures for debt defeased in prior years.)



DEFERRED LOSS ON REFUNDING (Applies to State Treasurer Only)
Reacquisition price:
  Current refunding (principal of old debt plus call premium on old debt)
  Advance refunding (funds required to be deposited with escrow agent to refund old debt)
Net carrying amount of old debt:
  Old debt outstanding
  Unamortized old debt premium
  Unamortized old debt discount (enter as negative)
  Deferred inflow of resources (enter as positive)
  Deferred outflow of resources (enter as negative)
      Net carrying amount of old debt:
Deferred loss on refunding (should agree with column [C] on worksheet 305)
(Note: Old debt premium/discount above refers to amounts actually booked.)




Errors:




                                                                                                                  330
                                                           Office of the State Controller
                                                             2012 CAFR Worksheets
                                                              Derivative Instruments

                                                                                   Agency No: 01
                                                                                Agency Name: North Carolina General Assembly
GASB Fund No:            All Funds                                             Preparer/Phone:
                                                                                         Email: -

Investment Derivative Summary               Fair Value       Fair Value           Notional        Exchange-
                                                                                                          (1)
                 Type                       Changes        June 30, 2012          Amount          Traded?
Pay-fixed interest rate swaps                                                                                         (1)   Indicate either "Y" or "N". The credit risk
Swaptions                                                                                                                   disclosures on Worksheets 341 & 342
Basis swaps                                                                                                                 do not extend to derivatives that are
U.S. dollar equity futures                                                                                                  exchange-traded, such as futures
Commodity futures                                                                                                           contracts (GASB 53, footnote 12).
Commodity swaps
Foreign equity futures
Foreign exchange forwards
Other:

Hedging Derivative Instruments              Fair Value       Fair Value           Notional        Effective     Maturity                    Terms
             Type                           Changes        June 30, 2012          Amount            Date         Date              (i.e., reference rates)
Cash flow: Pay-fixed interest rate swap                                                                                                                                   H1
Cash flow: Pay-fixed interest rate swap                                                                                                                                   H2
Cash flow: Pay-fixed interest rate swap                                                                                                                                   H3
Cash flow: Pay-fixed interest rate swap                                                                                                                                   H4
Cash flow: Pay-fixed interest rate swap                                                                                                                                   H5
Other:                                                                                                                                                                    H6

Evaluating Hedge Effectiveness            Line Number(s)
            Method Used                     (H1 thru H6)
Consistent critical terms method                            Note: Hedging derivative instruments must meet annual effectiveness tests.
Quantitative methods:                                       Indicate the method(s) used to determine effectiveness by keying the line numbers
Synthetic instrument method                                 of the hedging derivative instruments above. A method can have more than one
Dollar-offset method                                        line number.
Regression analysis method

In the attached CAFR Package Narratives, prepare note disclosures that describe, as applicable (a) if fair values are based on other than quoted market
prices, the methods and significant assumptions used to estimate those fair values, (b) reclassifications from a hedging derivative instrument to an
investment derivative instrument, (c) contingent features, (d) companion instrument for a hybrid, and (e) synthetic guarenteed investment contracts.
                                                                                                                                                                     340
340
                                                                           Office of the State Controller
                                                                             2012 CAFR Worksheets
                                                                          Hedging Derivative Instruments

                                                                                                                          Agency No: 01
                                                                                                                       Agency Name: North Carolina General Assembly
GASB Fund No:               All Funds                                                                                 Preparer/Phone:
                                                                                                                                Email: -


                                                                                                                                                                             Counterparty
                                                            Associated                           Fair                  Counterparty                 Collateral              Credit Ratings (3)
   Hedging Derivative Instrument                            Bond Issue                          Value (1)                Name                         Held               S&P/Fitch    Moody's
Cash flow: Pay-fixed interest rate swap
Cash flow: Pay-fixed interest rate swap
Cash flow: Pay-fixed interest rate swap
Cash flow: Pay-fixed interest rate swap
Cash flow: Pay-fixed interest rate swap
Other:
Other:
Less: Total Collateral Held (calculated)
Less: Netting Arrangement Liability – By Counterparty (2)
Less: Netting Arrangement Liability – By Counterparty (2)
Less: Netting Arrangement Liability – By Counterparty (2)
Less: Netting Arrangement Liability – By Counterparty (2)
    Net Exposure to Credit Risk

In the attached CAFR Package Narratives, prepare note disclosures that describe, as applicable, other significant terms and your exposure to the following
risks that could give rise to financial loss: (a) credit risk, (b) interest rate risk, (c) basis risk, (d) termination risk, (e) rollover risk, (f) market-access risk, and
(g) foreign currency risk. Additionally, describe any other significant terms or other quantitative method of evaluating effectiveness, if applicable.


(1) A hedging derivative instrument can only expose a government to credit risk if it is reported as an asset (i.e., derivatives with negative fair values should be excluded from the above
    table, except for any netting arrangement liability). Also, credit risk disclosures are limited to hedging derivative instruments that are reported as of the end of the reporting period.
(2) This line applies if the following conditions are met: (a) the government has a policy to enter into netting arrangements whenever it has entered into more than one hedging derivative
    transaction with the same counterparty, (b) each party owes the other determinable amounts, (c) the government has the right to set off the amount owed by the counterparty, and
    (d) the right of setoff is legally enforceable. The "Netting Arrangement Liability" for each counterparty should be reported on separate lines.
(3) If the counterparty is not rated, indicate "Unrated".




                                                                                                                                                                                                 341
                                                                          Office of the State Controller
                                                                            2012 CAFR Worksheets
                                                                       Investment Derivative Instruments

                                                                                                                          Agency No: 01
                                                                                                                       Agency Name: North Carolina General Assembly
GASB Fund No:                All Funds                                                                                Preparer/Phone:
                                                                                                                                Email: -


                                                                                                                                                                             Counterparty
                                                            Associated                           Fair                  Counterparty                 Collateral              Credit Ratings (3)
  Investment Derivative Instrument                          Bond Issue                          Value (1)                Name                         Held               S&P/Fitch    Moody's
Select Type (Click here)
Select Type (Click here)
Select Type (Click here)
Select Type (Click here)
Select Type (Click here)
Other:
Other:
Less: Total Collateral Held (calculated)
Less: Netting Arrangement Liability – By Counterparty (2)
Less: Netting Arrangement Liability – By Counterparty (2)
Less: Netting Arrangement Liability – By Counterparty (2)
Less: Netting Arrangement Liability – By Counterparty (2)
    Net Exposure to Credit Risk

In the attached CAFR Package Narratives, prepare note disclosures that describe, as applicable, your exposure to the following risks that could give
rise to financial loss: (a) credit risk, (b) interest rate risk, and (c) foreign currency risk.


(1) An investment derivative instrument can only expose a government to credit risk if it is reported as an asset (i.e., derivatives with negative fair values should be excluded from the above
    table, except for any netting arrangement liability). Also, credit risk disclosures are limited to investment derivative instruments that are reported as of the end of the reporting period.
(2) This line applies if the following conditions are met: (a) the government has a policy to enter into netting arrangements whenever it has entered into more than one investment derivative
    transaction with the same counterparty, (b) each party owes the other determinable amounts, (c) the government has the right to set off the amount owed by the counterparty, and
    (d) the right of setoff is legally enforceable. The "Netting Arrangement Liability" for each counterparty should be reported on separate lines.
(3) If the counterparty is not rated, indicate "Unrated".




                                                                                                                                                                                                    342
                                            Office of the State Controller
                                              2012 CAFR Worksheets
                                                  CONTINGENCIES

                                                        Agency No:                                  01
                                                   Agency Name:                  North Carolina General Assembly
GASB Fund No:             All GASB Funds          Preparer/Phone:
                                                            Email:                              -


Disclosures of material contingent liabilities must be included in the Certification Letter.
Disclosures of material contingent liabilities in the Letter of Certification must be included on the Worksheet.
Disclosure of material contingent liabilities of the State entity is required under the following conditions:

1. The chance that the State entity will actually incur the liability is better than a REMOTE (either POSSIBLE or
   PROBABLE) likelihood; and,
2. The amount of the possible liability is known or can be reasonably estimated.
3. Material contingent liability is defined as $20 million or greater.

                                     FEDERAL GRANTS AND PROGRAMS
Contingent liabilities of the State entity can arise from lawsuits and other legal action, or contingent liabilities may
be inherent with the acceptance of the conditions of certain Federal programs.

Acceptance by the State entity of Federal grants and programs carry the possibility of reimbursement to the
Federal grantor agency if periodic audits reveal questioned costs.

AGENCY ACTION:
This agency has material contingent liabilities involving Federal grants and programs.
                                Yes                                            No

If YES, list any material potential reimbursements involving Federal programs that have been identified as
"questioned" or "disallowed" costs.
             Federal Agency:
             Program:

                                 FOOD STAMPS, FOOD COMMODITIES
This agency maintains material items on a custodial basis for Federal programs.
                                 Yes                                        No

If YES, list the Federal programs in which the State has accepted custodial responsibility for certain items
(i.e., Food Stamp coupons, USDA-donated commodities, etc.) for which the State would be liable in the event of loss.
          Description:                                                 Amount:

                                      OTHER CONTINGENT LIABILITIES
List any other material contingent liabilities of your agency that require possible disclosure in accordance with the
guidelines listed above.
         Description:



Answer the following:
All material contingent liabilities of this agency, if any exist, have been disclosed above.                        (check one)
   This agency has NO material contingent liabilities requiring disclosure
   YES, all material contingent liabilities disclosures have been made on this worksheet




Errors:
All questions have not been answered.




                                                                                                                                  345
                        Office of the State Controller
                           2012 CAFR Worksheets
           CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS
                                                          NA for Nonmajor Component Units
                                                              Agency No:                    01
                                                           Agency Name:      North Carolina General Assembly
GASB Fund No:       All Funds                             Preparer/Phone:
                                                                    Email:                -


COMMITMENT represents a contract between two parties. The contract becomes a liability when
performance of the contract has been performed. Construction contract is the most
common example of a commitment.

A. - Construction Commitments
List all future total expenditures by GASB for which the entity is now committed with state or
non-state funds (i.e., highway construction or other major construction of buildings).

The amount of the commitment should be calculated as follows:

                 Total commitment amount
                 Less: Actual cash expenditures paid on the commitment
                 Less: Accrued expenditures recorded against the contract
                         during 13th month accrual process
                  = Amount of commitment




   GASB                                    GASB                                       Amount of
  Number                                 Fund Title                                  Commitment




B. - Other Significant Commitments, including investment contracts

Prepare a note disclosure for other significant commitments, including investment contracts, on the
appropriate narrative page.




                                                                                                               350
                                  Office of the State Controller
                                    2012 CAFR Worksheets
                              SUBSEQUENT EVENTS / OTHER ITEMS

                                                          Agency No:                     01
                                                       Agency Name:       North Carolina General Assembly
GASB Fund No:           All GASB Funds                Preparer/Phone:
                                                                Email:                    -


SUBSEQUENT EVENTS:
Disclosure is required to be made of MAJOR transactions and events which occur subsequent to June 30
and up to the date of CAFR preparation.

If you become aware of any MAJOR transactions and events occurring after the submission of your
CAFR package but prior to November 30, please contact the Office of the State Controller immediately.

Any transaction or event, the omission of which would produce a material misstatement of the
financial statements or would cause a reader of these statements to be misinformed, MUST be disclosed.

The issuance and sale of revenue bonds is a prime example of a subsequent event.

AGENCY ACTION:
Have any material events occurred subsequent to June 30 and up to the date of this agency's preparation
of its CAFR statements which require disclosure as described above?

   Yes                   No

Explain YES in the CAFR Package Narratives
Give a complete description of the transaction/event and the amount involved, if known.




OTHER ITEMS:
Any significant transactions or other events that are either unusual or infrequent but not within the
control of management that do not meet the definition of special items per paragraph 56 of GASB 34.
Such items would already be recorded as a revenue or expenditure on the Statement of Revenues,
Expenditures, and Changes in Fund Balances (for governmental funds) or the Statement of Revenues,
Expenses, and Changes in Fund Net Assets (for proprietary funds).

AGENCY ACTION:
This agency has such items that exceed $10 million.          Yes                              No

Explain YES in the CAFR Package Narratives
Give a complete description of the transaction/event and the amount involved, if known.




Errors:
All questions have not been answered.




                                                                                                            355
                                                 Office of the State Controller
                                                   2012 CAFR Worksheets
                                                       Restricted Assets
                                                                                                                 NA for Proprietary Funds and Component Units
                                                                                                Agency No:                              01
                                                                                             Agency Name:                North Carolina General Assembly
GASB Fund No:                                                                               Preparer/Phone:
                                                                                                      Email:                             -


Restricted assets should be reported when restrictions on asset use change the nature or normal understanding of the availability of the asset. For example,
cash and investments normally are classified as current assets and a normal understanding of these assets presume that restrictions do not limit the
government's ability to use the resources to pay current liabilities. However, the following resources are not available for the current operations and should be
reported as restricted assets:

-   Resources restricted or designated for the acquisition/construction of the government's own capital assets
-   Resources legally segregated for the payment of principal and interest only (as required by debt covenants) and
    that cannot be used to pay other current liabilities
-   Temporarily invested debt proceeds
-   Nonexpendable resources of permanent funds

Refer to the Restricted Assets Policy for further guidance.                               Policy on the SIG:     Restricted Assets Policy

Instructions: Analyze the balances for the cash and cash equivalents; pooled cash; investments; pooled investments; and receivables captions on the
DSS CAFR 11g to determine if any amounts have restrictions imposed on them so that they are not available resources for payment of current liabilities.

NOTE: GASB 14XX is excluded from this worksheet. Only GASB 11XX, 12XX, 13XX and 15XX are pertinent to this worksheet.

Any of these balances that have restrictions imposed should be disclosed below. If no restrictions are imposed, write NONE in the table below.

                                                     Acquisition/construction                                        Temporarily                 Nonexpendable
                                                      of government's own                                           invested debt            resources of permanent
                                                          capital assets                Debt covenants                proceeds                       funds
Cash and cash equivalents
Pooled cash
Investments
Pooled Investments
Restricted Investments
Receivables (list type of receivable) :


                                                                                                                                                                    365
                                                 Office of the State Controller
                                                    2012 CAFR Worksheets
                                               Government Wide - Debt Issuances
                                                                                    NA Component Units and Fiduciary Funds

Agency No:                                01                           Agency Name:          North Carolina General Assembly
                                                                      Preparer/Phone:
                                                                                Email:                       -

Total Notes, Bonds & COPs Payable (net) Breakdown:
                                                                  Capital Debt           Noncapital Debt                Total


Outstanding Payable balance at 6/30                                                                                                  1, 2
Amount of unspent debt proceeds


1. Outstanding balance agrees to CAFR 11G (Notes, bonds & COPs payable)?                                   YES                  NO


2. Outstanding balance should equal amounts in column [E] on worksheet 305                                 YES                  NO




                                                                                                                                            370
                                                                    Office of the State Controller
                                                                       2012 CAFR Worksheets
                                                      CAFR Reporting for Federal Economic Recovery (ARRA) Funds
                                                                                                               NA Component Units
Agency No:                          01                          Agency Name:                                         North Carolina General Assembly
                                                               Preparer/Phone:
                                                                         Email:                                                            -

The American Recovery and Reinvestment Act (ARRA) grants are required to be tracked in a separate 4 digit budget fund in both the federal and the operating budget
codes unless, a waiver was obtained from the Office of Economic Recovery and Investment. In addition, OSBM assigns a unique ARRA indicator for each ARRA grant
which is assigned to the 4 digit budget fund in NCAS.

To ensure that all ARRA funds are accounted for and properly identified in NCAS, please complete the following as it applies to your agency.
1) Are all ARRA 4 digit budget funds in the federal and operating budget codes properly identified in NCAS with a unique ARRA indicator that is not "NAPP"?
   ( Use the DSS master table, filter for the year of 2012 and check the ARRA column for the unique indicator)
                                                                                        Yes           No
   If No, list the missing budget code(s) and related center(s) below:
    Budget Code                Center




2)   FOR DHHS ONLY
     Are all ARRA four digit budget funds in the federal and operating budget codes associated with the unique ARRA FRC U or L ?
                                                                                         Yes           No
     If No, list the exceptions below.
          FRC




   For Employment Security ONLY - CASH BASIS
3) Complete the following using the BD701 for June 29, 2012 for GASB 1102.
                           Federal Recovery              Federal Recovery
                                Funds                         Funds
         GASB                  Budget                         Actual



   FOR DOT and Employment Security ONLY - ACCRUAL BASIS
4) Complete the following as of June 30 for all GASB fund types.
                    Federal Recovery
                            Accrual
       GASB                (432XXX)




                                                                                                                                                                     375
                                                    Office of the State Controller
                                                      2012 CAFR Worksheets
                                                 FUND BALANCE CLASSIFICATIONS
                                                          GENERAL FUND
                                                                                      NA - Component Units
                                                                        Agency No:                                   01
                                                                    Agency Name:                  North Carolina General Assembly
GASB Fund No:                      11XX                            Preparer/Phone:
                                                                             Email:                              -



SIG definitions and helpful information:    Fund Balance Reporting Policy


Describe each restricted, committed, and assigned fund balance identified below in the CAFR Narrative worksheet. See
instructions for more detail.


                                                   GASB                GASB                GASB                 GASB                GASB
                   Specify GASB number>>>
Fund Balances:
Nonspendable:
Inventory of supplies (including postage)
116XXX accounts                                                                                                                                Inventories should tie to CAFR 11G on DSS.
Permanent corpus - revolving loans                                                                                                             Notes receivable and other corpus restricted to revolving loans.
Long-term portion of notes receivable                                                                                                          If the proceeds from collection of long-term receivables are restricted, committed, or assigned,
                                                                                                                                               those constraints take precedence over the nonspendable nature of resources when classifying
Advances to other funds
                                                                                                                                               the amounts (i.e., classify as restricted, committed, or assigned instead). Therefore, notes
Advances to component units                                                                                                                    receivable/advances on this worksheet may not agree with CAFR 11G on DSS.
Restricted for:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Committed to:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Assigned to:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Unassigned

Total Fund Balance per CAFR11G

Restricted:          Externally imposed by creditors (e.g., debt covenants), grantors (federal, local, private, and pass-through grants that
                     were originally from federal, local or private sector), contributors, or laws/regulations of other governments.
                     Imposed law through constitutional provisions (e.g., State Constitution).
Unrestricted:        Does not meet the above criteria.

                                                          Government-wide Net Assets – OSC Only (Automatic Calculations)
Restricted
Unrestricted
Total Net Assets
(Agree with above Total Fund Balance)




                                                                                                                                                                                                                                      401
                                                    Office of the State Controller
                                                      2012 CAFR Worksheets
                                                 FUND BALANCE CLASSIFICATIONS
                                                    SPECIAL REVENUE FUNDS
                                                                                      NA - Component Units
                                                                       Agency No:                                   01
                                                                    Agency Name:                  North Carolina General Assembly
GASB Fund No:                 12XX, 13XX                          Preparer/Phone:
                                                                             Email:                             -



SIG definitions and helpful information:    Fund Balance Reporting Policy


Describe each restricted, committed, and assigned fund balance identified below in the CAFR Narrative worksheet. See
instructions for more detail.


                                                  GASB                GASB                 GASB                GASB                GASB
                   Specify GASB number>>>
Fund Balances:
Nonspendable:
Inventory of supplies (including postage)
116XXX accounts                                                                                                                                Inventories should tie to CAFR 11G on DSS.
Permanent corpus - revolving loans                                                                                                             Notes receivable and other corpus restricted to revolving loans.
Restricted for:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Committed to:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Assigned to:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Negative Unassigned                                                                                                                            If "negative unassigned" fund balance is reported, then an agency should not report
                                                                                                                                               any amounts as being "assigned" (see Fund Balance Reporting Policy).
Total Fund Balance per CAFR11G

Restricted:          Externally imposed by creditors (e.g., debt covenants), grantors (federal, local, private, and pass-through grants that
                     were originally from federal, local or private sector), contributors, or laws/regulations of other governments.
                     Imposed law through constitutional provisions (e.g., State Constitution).
Unrestricted:        Does not meet the above criteria.

                                                          Government-wide Net Assets – OSC Only (Automatic Calculations)
Restricted
Unrestricted
Total Net Assets
(Agree with above Total Fund Balance)




                                                                                                                                                                                                                                405
                                                    Office of the State Controller
                                                      2012 CAFR Worksheets
                                                 FUND BALANCE CLASSIFICATIONS
                                                    CAPITAL PROJECTS FUNDS
                                                                                      NA - Component Units
                                                                       Agency No:                                   01
                                                                    Agency Name:                  North Carolina General Assembly
GASB Fund No:                     14XX                            Preparer/Phone:
                                                                             Email:                             -



SIG definitions and helpful information:    Fund Balance Reporting Policy


Describe each restricted, committed, and assigned fund balance identified below in the CAFR Narrative worksheet. See
instructions for more detail.


                                                  GASB                GASB                 GASB                GASB                GASB
                   Specify GASB number>>>
Fund Balances:
Nonspendable:
Inventory of supplies (including postage)
116XXX accounts                                                                                                                                Inventories should tie to CAFR 11G on DSS.
Permanent corpus - revolving loans                                                                                                             Notes receivable and other corpus restricted to revolving loans.
Restricted for:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Committed to:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Assigned to:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Negative Unassigned                                                                                                                            If "negative unassigned" fund balance is reported, then an agency should not report
                                                                                                                                               any amounts as being "assigned" (see Fund Balance Reporting Policy).
Total Fund Balance per CAFR11G

Restricted:          Externally imposed by creditors (e.g., debt covenants), grantors (federal, local, private, and pass-through grants that
                     were originally from federal, local or private sector), contributors, or laws/regulations of other governments.
                     Imposed law through constitutional provisions (e.g., State Constitution).
Unrestricted:        Does not meet the above criteria.

                                                          Government-wide Net Assets – OSC Only (Automatic Calculations)
Restricted
Unrestricted
Total Net Assets
(Agree with above Total Fund Balance)




                                                                                                                                                                                                                                410
                                                    Office of the State Controller
                                                      2012 CAFR Worksheets
                                                 FUND BALANCE CLASSIFICATIONS
                                                        PERMANENT FUNDS
                                                                                      NA - Component Units
                                                                       Agency No:                                   01
                                                                    Agency Name:                  North Carolina General Assembly
GASB Fund No:                     15XX                            Preparer/Phone:
                                                                             Email:                             -



SIG definitions and helpful information:    Fund Balance Reporting Policy


Describe each restricted, committed, and assigned fund balance identified below in the CAFR Narrative worksheet. See
instructions for more detail.


                                                  GASB                GASB                 GASB                GASB                GASB
                   Specify GASB number>>>
Fund Balances:
Nonspendable:
Permanent corpus - Restricted
Inventory of supplies (including postage)
116XXX accounts                                                                                                                                Inventories should tie to CAFR 11G on DSS.
Restricted for:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Committed to:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Assigned to:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Negative Unassigned                                                                                                                            If "negative unassigned" fund balance is reported, then an agency should not report
                                                                                                                                               any amounts as being "assigned" (see Fund Balance Reporting Policy).
Total Fund Balance per CAFR11G

Restricted:          Externally imposed by creditors (e.g., debt covenants), grantors (federal, local, private, and pass-through grants that
                     were originally from federal, local or private sector), contributors, or laws/regulations of other governments.
                     Imposed law through constitutional provisions (e.g., State Constitution).
Unrestricted:        Does not meet the above criteria.

                                                          Government-wide Net Assets – OSC Only (Automatic Calculations)
Restricted
Unrestricted
Total Net Assets
(Agree with above Total Fund Balance)




                                                                                                                                                                                                                                415
                                   Office of the State Controller
                                     2012 CAFR Worksheets
                           RESTRICTED AND UNRESTRICTED NET ASSETS
                                   BUSINESS TYPE ACTIVITIES
                                                            NCAS agencies only; NA for offline using 905 template

      Agency No:                     01                      Preparer/Phone:
  Agency Name:         North Carolina General Assembly                  Email:                    0




                                            Invested in
                                      Capital Assets, net     Restricted Net       Unrestricted       Total Net Assets
Enterprise Funds (25XX)                   of Related Debt        Assets            Net Assets      (Agrees to CAFR 11P)

    GASB
    GASB
    GASB
    GASB
Internal Service Funds (27XX)
    GASB
    GASB
    GASB
    GASB
    GASB
Component Units (26XX)
    GASB
    GASB

Universities (4XXX)



For Component Units and NCSSM:
For the portion of restricted net assets identified above, please identify the amount that is expendable and
nonexpendable.
Expendable
Nonexpendable
Total Restricted (tie to above)




Errors:




                                                                                                                          420
                             Office of the State Controller
                                2012 CAFR Worksheets
                    STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY

   GASB Fund: All GASB Funds                          Agency No:                          01
                                                   Agency Name:         North Carolina General Assembly
                                                 Preparer/Phone:
                                                            Email:                    -

1) Material Violations
   Answer the following question. If the answer is yes, then complete the appropriate CAFR Narrative worksheet.


   During the past fiscal year, has your agency had any material violations of finance-related legal and
   contractual provisions? Examples of such violations may be in connection with grant requirements,
   bond covenants, and laws/regulations governing deposits and investments. If the answer is yes,
   please disclose the following on the CAFR Narrative worksheet -- a description of the violation and the
   actions taken by your agency to correct the violation. If material violations that may impact the current
   year CAFR have been disclosed in your agency's audit report issued by Office of the State Auditor or
   other auditors, then summarize the violation on the CAFR Narrative worksheet.


           NO ______                              YES ______ (If yes, complete the CAFR Narrative worksheet.)



2) Deficit Net Assets/Fund Balance
   Complete the following section for any GASB fund (except GASB 11XX) that shows a deficit on the
   statement of net assets at the net assets level for proprietary operations and on the balance
   sheet at the total fund balance level for other fund types. For all such deficits, be very specific
   in identifying the reason.

     GASB
     Fund             June 30
    Number         Deficit Amount                                    Explanation




                                                                                                                425
                                                                            Office of the State Controller
                                                                              2012 CAFR Worksheets
                                                                       FUND EQUITY RESTATEMENT (Part 1 of 2)

Agency No:                       01                                          Agency Name:              North Carolina General Assembly
                                                                            Preparer/Phone:
GASB Fund No:                 All Funds                                               Email:                           -


Complete the following schedule for any GASB fund that has restated fund equity. The restated fund equity
amounts should agree to the amounts shown on the operating statement except for capital assets/long-term debt. (see note below)

Governmental Funds:

                   GASB                    Capital Assets       General Long Term Debt
              Reclassification               GASB 5100                GASB 5200                          Other
  GASB           Inc / (Dec)                 Inc / (Dec)              Inc / (Dec)                      Inc / (Dec)
  Fund        in June 30, 2011            in June 30, 2011         in June 30, 2011                 in June 30, 2011
 Number         Fund Equity                   Balances                 Balances                       Fund Equity                        Explanation




Business-type Activity:

                   GASB                       Capital             Long term/short Term
              Reclassification              Transactions              Transactions                       Other
  GASB           Inc / (Dec)                 Inc / (Dec)               Inc / (Dec)                     Inc / (Dec)
  Fund        in June 30, 2011            in June 30, 2011          in June 30, 2011                in June 30, 2011
 Number         Fund Equity                   Balances                  Balances                      Fund Equity                        Explanation




Note:
For governmental funds, Capital Assets column should be filled in if answered yes to question 6 on worksheet 202.
For governmental funds, General Long Term Debt should tie back to worksheet 305 Prior Year Adjustments column for GASB 5200.
For business-type fund activity, Capital Transactions should tie back to worksheets 201 and 210 Prior Year Adjustments column.
For business-type fund activity, Long term/short term transactions should tie back to worksheet 310 Prior Year Adjustments column.




                                                                                                                                                       430
                                           Office of the State Controller
                                             2012 CAFR Worksheets
                                      FUND EQUITY RESTATEMENT (Part 2 of 2)
                                                                               NA Co m p o n en t Un its an d Fid u c iar y Fu n d s

Agency No:                              01                        Agency Name:            North Carolina General Assembly
                                                                Preparer/Phone:
GASB Fund No:                                                             Email:                           -

Complete an individual schedule for eac h GASB fund that has restated fund equity. Do not complete
for GASB 5100 and GASB 5200.



                                   Balances as of                                       Balances as
                                   June 30, 2011           Restatements                  Restated
B alan c e Sh eet
Capital assets, net
All other assets
Long-term liabilities
All other liabilities
Invested in capital assets
     net of related debt
Restricted Net Assets
Unrestricted Net Assets
Balance Sheet, net

Op er atin g Statem en t
Revenues
Individual Income Tax
Corporate Tax
Sales and Use Tax
Gasoline Tax
Franchise Tax
Highway Use Tax
Insurance Tax
Beverage Tax
Inheritance Tax
Tobacco Products Tax
Other Taxes
Federal Funds
Local Funds
Investment Earnings
Interest Earnings on Loans
Sales and Services
Sale, Rental & Lease or Property
Insurance Premiums
Fees, Licenses and Fines
Tobacco Settlement
Contributions, Gifts & Grants
Student Tuitiion and Fees, net
Insurance Recoveries
Gain on Sale of Assets
Miscellaneous
Expenditures
Functional Expenditures
Interest on long term debt
Transfers In
Transfers Out
Other


Beginning Fund Equity

Operating Statement, net
(Fund Equity Restatement)

Check: Restatements column Balance Sheet, net should equal Restatements column Operating
Statement, net.
                                                                                                                                       431
                                                  Office of the State Controller
                                                   2012 CAFR Worksheets               NA - Component Units
                                    SCHEDULE OF INTRA-AGENCY RECEIVABLES AND PAYABLES
                                       (THRESHOLD NOT APPLICABLE - SEE INSTRUCTIONS)

Agency No:                                   01                                    Preparer/Phone:
Agency Name:               North Carolina General Assembly                                   Email:              0

              NCAS            Payor                                                     NCAS            Payee
             Account          GASB                                                     Account          GASB
 GASB      114310-114321     Number             Amount                    GASB       212310-212321     Number   Amount




            TOTAL A                                                                    TOTAL B
                                  TOTAL A MUST EQUAL TOTAL B
If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.
Note: All amounts must tie to the CAFR 11G/11P/11F Balance sheet
                                                                                                                         501
Errors:




          501
                                                                Office of the State Controller
                                                                  2012 CAFR Worksheets
                                                          SCHEDULE OF INTER-AGENCY RECEIVABLES
                                                        (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)
                                                                                                                     NA for Component Units
Agency No:                          01                                               Preparer/Phone:
Agency Name:                  North Carolina General Assembly                                 Email:          0
GASB No:

     NCAS             Payor             Payor                                              Payor Contact
    Account          Agency             GASB                                                                 Phone
(See Instructions)   Number            Number            Amount                  Name                       Number                    Comments




                                       TOTAL                           Agrees to CAFR 11G/11P
If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.




                                                                                                                                                 505
                                                Office of the State Controller
                                                  2012 CAFR Worksheets
                                           SCHEDULE OF INTER-AGENCY PAYABLES
                                        (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)
                                                                                                  NA for Component Units
Agency No:                    01                                               Preparer/Phone:
Agency Name:            North Carolina General Assembly                                  Email:                      0
GASB No:

     NCAS             Payee     Payee                                 Payee Contact
   Account            Agency    GASB                                              Phone
 (See Instructions)   Number   Number          Amount             Name            Number                         Comments
    212415              13       2714                       Not required.      Not required.      DOA Motor Fleet Management
    212415              41       2730                       Not required.      Not required.      ITS State Computer Center
    212415              41       2731                       Not required.      Not required.      ITS State Telecommunications
    212411              19       1396                       Not required.      Not required.      DOC Prison Enterprises




                                TOTAL                       Agrees to CAFR11G/11P

If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.




Errors:
GASB number is blank.




                                                                                                                                 510
                                           Office of the State Controller
                                             2012 CAFR Worksheets
                    SCHEDULE OF DUE FROM / RESTRICTED DUE FROM PRIMARY GOVERNMENT (515)
                                 (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

Agency No:                     01                                               Preparer/Phone:
Agency Name:             North Carolina General Assembly                                  Email:                 0
GASB No:


Due From Prim Gov     Payor      Payor                                Payor Contact
     NCAS            Agency      GASB                                               Phone
    Account          Number     Number         Amount             Name             Number                    Comments
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
                                 TOTAL                      Agrees to CAFR 11/Statement of Net Assets
Restricted due from Prim Gov
    124100            RC/03      1429                        Do Not Contact                  Public Improvement Bonds
    124100             RC        1428                        Do Not Contact                  Higher Education Bonds
    124100             03      1430/1424                     Do Not Contact                  Statewide Special Indebtedness
                                TOTAL                       Agrees to CAFR 11/Statement of Net Assets

If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.




Errors:
GASB number is blank.




                                                                                                                              515
                                             Office of the State Controller
                                               2012 CAFR Worksheets
                                   SCHEDULE OF DUE TO PRIMARY GOVERNMENT (520)
                                    (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

Agency No:                 01                                                 Preparer/Phone:
Agency Name:         North Carolina General Assembly                                    Email:                      0
GASB No:

 Due to Prim Gov   Payee      Payee                                  Payee Contact
    NCAS           Agency     GASB                                                Phone
   Account         Number    Number          Amount              Name             Number                        Comments
    212500           13        2714                        Not required.      Not required.      DOA Motor Fleet Management
    212500           41        2730                        Not required.      Not required.      ITS State Computer Center
    212500           41        2731                        Not required.      Not required.      ITS State Telecommunications
    212500           19        1396                        Not required.      Not required.      DOC Prison Enterprises
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
                              TOTAL                        Agrees to CAFR 11/Statement of Net Assets

If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.




Errors:
GASB number is blank.




                                                                                                                                520
                                         Office of the State Controller
                                           2012 CAFR Worksheets
               SCHEDULE OF DUE FROM / RESTRICTED DUE FROM STATE OF NC COMPONENT UNITS (525)
                                (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

Agency No:                       01                                           Preparer/Phone:
Agency Name:               North Carolina General Assembly                              Email:                   0
GASB No:

Due Fr St NC Comp Unit   Payor        Payor                           Payor Contact
     NCAS                Agency      GASB                                         Phone
    Account              Number     Number       Amount           Name            Number                    Comments
     114700                ZI         2640                   Beth Edmondson   (252) 442-7474 Noncapital grants from Golden LEAF
     114700
     114700
     114700
     114700
     114700
     114700
     114700
     114700
     114700
     114700
                                     TOTAL                   Agrees to CAFR 11/ Statement of Net Assets




Restricted Due From State of NC Comp Unit
     124200                ZI         2640                   Beth Edmondson   (252) 442-7474 Capital grants from Golden LEAF
     124200
     124200
     124200
                                     TOTAL                   Agrees to CAFR 11/ Statement of Net Assets

If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.
Errors:
GASB number is blank.




                                                                                                                                  525
                                                Office of the State Controller
                                                  2012 CAFR Worksheets
                                  SCHEDULE OF DUE TO STATE OF NC COMPONENT UNITS (530)
                                       (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

Agency No:                       01                                             Preparer/Phone:
Agency Name:               North Carolina General Assembly                                Email:               0
GASB No:

Due to St NC Comp Unit   Payee     Payee                              Payee Contact
      NCAS               Agency    GASB                                             Phone
     Account             Number   Number         Amount           Name             Number                   Comments
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
     212600
                                   TOTAL                     Agrees to CAFR 11/Statement of Net Assets

If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.




Errors:
GASB number is blank.




                                                                                                                       530
                                               Office of the State Controller
                                                 2012 CAFR Worksheets
                                             SCHEDULE OF ADVANCES (535)
                                                                      NA for Universities
Agency No:               01                                           Preparer/Phone:
Agency Name:       North Carolina General Assembly                              Email:               0
GASB No:


Advances From Other Funds/Primary Government
                 Payor     Payor                             Payor Contact
    NCAS        Agency     GASB                                           Phone
   Account      Number    Number          Amount          Name           Number             Detailed Explanation




                           TOTAL                     Agrees to CAFR 11/Balance Sheet


Advances To Other Funds/Component Units
                 Payee     Payee                             Payee Contact
    NCAS        Agency     GASB                                           Phone
   Account      Number    Number          Amount          Name           Number             Detailed Explanation




                           TOTAL                     Agrees to CAFR 11/Balance Sheet




Errors:
GASB number is blank.




                                                                                                                   535
                                               Office of the State Controller
                                               2012 CAFR Worksheets                                         NA - Component Units
                                   SCHEDULE OF INTRA-AGENCY OPERATING TRANSFERS

Agency No:        01                                 Preparer/Phone:
Agency Name:             North Carolina General Assembly                  Email:                           0



               Intra-Agency Operating Transfers In                                 Intra-Agency Operating Transfers Out
                              NCAS                                                               NCAS
                             Account                                                             Account
 Com pany       GASB         4381AA                 Am ount            Com pany    GASB          5381AA                   Am ount




                             TOTAL A                                                            TOTAL B
                              TOTAL A MUST EQUAL TOTAL B
Explain the purpose of transfers for all accounts over $4 m illion




Errors:




                                                                                                                                    540
                                       Office of the State Controller
                                         2012 CAFR Worksheets
                                 SCHEDULE OF AGENCY INTER-COMPANY
                               TRANSFERS TO BE ELIMINATED AT CAFR LEVEL
                                                            NA - Component Units
Agency No:   01                                 Preparer/Phone:
Agency Name:            North Carolina General Assembly                     Email:                   0



                  Operating Transfers In                                         Operating Transfers Out
                         NCAS                                                          NCAS
                        Account                                                       Account
Company    GASB         4381AA              Amount                Company   GASB      5381AA               Amount




                       TOTAL A                                                        TOTAL B
                                     TOTAL A MUST EQUAL TOTAL B

                                                                                                                    545
Errors:




          545
                                   Office of the State Controller
                                      2012 CAFR Worksheets
                         SCHEDULE OF INTERINSTITUTIONAL TRANSFERS (565)
                                                                Universities/UNC System Only
Agency No:         01                                                      Preparer/Phone:
Agency Name:             North Carolina General Assembly                             Email:              0
GASB No:          4XXX

   NCAS                                                                                                 Status
  Account       Name of                         Description of                                                    No
438700-538700   University                        Transfer                    Amount          Agreed Disagreed Response




                                                   TOTAL
                                  Agrees to CAFR 53P/Operating Statement




Errors:




                                                                                                                          565
                                 Office of the State Controller
                                   2012 CAFR Worksheets
                                        RECEIVABLES
                                                                     NA - Component Units
Agency No:                     01                    Agency Name: North Carolina General Assembly
                                                    Preparer/Phone:
GASB Fund No:                                                 Email:             -


For any receivable statement caption (notes rec, accounts rec, taxes receivable, etc) on
the CAFR 11G/11P that exceeds $1 million record the amount below that is not
expected to be collected within one year.

      Statement Caption                 Amount                            Description




Errors:
GASB number is blank.




                                                                                                    570
                         Office of the State Controller
                            2012 CAFR Worksheets
     PENSION PLANS - SPECIAL SEPARATION ALLOWANCE FOR RETIRED LAW
                          ENFORCEMENT OFFICERS

Agency No:                  01             Agency Name:             North Carolina General Assembly
GASB Fund No:                             Preparer/Phone:
Budget Code:                                        Email:                          0



Please provide the following information regarding your agency's/university's payment of Special Separation
Allowance benefits to retired law enforcement officers under the provisions of General Statute 143-166.41.
Please refer to the instructions page for the eligibility requirements and for G.S. 143-166.41.


Employee group covered (i.e. job title or job description):

Expenditure/Expense:
Gross Salary **                                                                           (1)
Employer Portion of Social Security (7.65% of Gross Salary)                               (2)

Amount of payroll expenditures/expenses recognized during the fiscal year
 ended June 30, 2012 (accrual basis)

Number of participants that received those benefits during the fiscal
 year ended June 30, 2012

** The amount on line (1) must agree to account 535232.



Errors:
GASB number is blank.
Budget code is blank.
Worksheet is incomplete.




                                                                                                              601
                               Office of the State Controller
                                  2012 CAFR Worksheets
                       UNIVERSITY OPTIONAL RETIREMENT PROGRAM

University No:                    01              University Name:         North Carolina General Assembly
GASB Fund No:                 All funds           Preparer/Phone:
                                                             Email:                      -



Please provide the following information regarding covered payroll and contributions to the Optional Retirement
Program (ORP) for those employees covered by the Teachers' Insurance and Annuity Association and the
College Retirement Equities Fund (TIAA/CREF), Lincoln National and Valic:


                          Fiscal Year Ended
                             June 30, 2012
                            (accrual basis)
                                                      NOTE: The term "covered payroll" is defined as all
Covered Payroll                                       compensation paid to active employees contributing to the
                                                      Optional Retirement Program.

Contributions
   Employee
                         (6.00% of covered payroll)
    Employer
                         (6.84% of covered payroll)
Total Contributions                                                   Should agree to total amount remitted to all
                                                                      three ORP carriers for payrolls incurred
                                                                      during the fiscal year ended June 30, 2012,
IMPORTANT           If your employer rate of contribution differs
                                                                      on the accrual basis.
                    from that listed above, please contact OSC
                    for additional guidance.                          Note: Include the contributions related to
                                                                      payrolls incurred during June 2012, but not
                                                                      paid until July 2012 and exclude the
                                                                      contributions related to payrolls incurred
                                                                      during June 2011, but not paid until July
                                                                      2011.




Errors:
Worksheet is incomplete.




                                                                                                                  605
                             Office of the State Controller
                               2012 CAFR Worksheets
               SIGNIFICANT TRANSACTIONS BETWEEN COMPONENT UNITS

                                                                    Component Units Only
                                                     Agency No:                        01
                                                  Agency Name:          North Carolina General Assembly
                                                 Preparer/Phone:
                                                           Email:                    -




1. List the total amount of Golden LEAF grants awarded and recognized as revenue (accrual basis)
for this fiscal year. Include only grants received directly from Golden LEAF; do not include
Golden LEAF grant money passed through from another entity.

2. Describe the nature and amount of any other significant transactions with other
component units of the State of NC. For CAFR reporting, significant transactions
are defined as $10 million or greater.

                                 DESCRIPTION                                                 AMOUNT
Golden LEAF grants (Must confirm amount with Golden LEAF 252-442-7474)

Significant transactions with other component units:




                                                                                                          610
                                     Office of the State Controller
                                        2012 CAFR Worksheets
                                          Foundations Survey
                       and Schedule of Due from University Component Units (615)

Agency No:                    01                              Agency Name:       North Carolina General Assembly
Preparer/Phone:                                                      Email:                    -




Note: This worksheet is not applicable for Universities with blended foundations.

Section 1 of this worksheet should be completed by State agencies and component units,
excluding universities. Section 2 of this worksheet should only be completed by Universities.

SECTION 1 - SURVEY (N/A for universities)

Please complete the following for each legally separate, tax exempt foundation or similarly affiliated
organization associated with your agency that have assets or revenues of $10,000,000 or more?


                                                              Name of Not-For-Profit Organization




1) Total Assets
2) Total Liabilities
3) Total Equity
4) Total Revenues
5) Total Expenses
6) Fiscal Year-End Date (Month/Day)
7) Included with your agency's
    financial statements (Y/N)?




SECTION 2 - SCHEDULE OF DUE FROM UNIVERSITY COMPONENT UNITS (Universities Only)
                               NCAS Acct
                                 114800            Payor Contact
      Foundation Name            Amount        Name           Phone #           Comments




                            Total                          Agrees to CAFR 11/Statement of Net Assets


                                                                                                                   615
                                                       Office of the State Controller
                                                         2012 CAFR Worksheets
                                                    ANALYSIS OF DEFERRED REVENUES
                                                                                                  Governmental Funds Only
Agency No:           01                                                        Preparer/Phone:
Agency Name:                 North Carolina General Assembly                             Email:                                                       -



Complete the following information only for Deferred Revenues that are unavailable in the current period (Account 218120).

                                                                                                      Prior Year
                                                              Beginning           Increases       Deferred Revenues     Write-Offs/
                                                GASB           Balance           In Deferred          Earned in        Uncollectible          Balance
         Revenue Statement Caption               No.         July 1, 2011          Revenue           Current Year       Amounts             June 30, 2012




                                              Total
                                                                                                                                       (Ties to CAFR 11G)
Revenue statement caption is the type of revenue that has been deferred.
Example: Individual Income Tax, Fee Licenses and Fines, Sales and Services, etc.
Write-offs/uncollectible amounts are amounts reported as deferred revenue in previous years but are now deemed uncollectible. This
amount is not included in the current year deferred revenue balance.

                                                                                                                                                            620
                                                                             Office of the State Controller
                                                                               2012 CAFR Worksheets
                                                                                   Analytical Review

Agency No:                             01                                                                                Agency Name:                 North Carolina General Assembly
GASB Fund No:                                                                                                          Preparer/Phone:
GASB Fund Name:                                                                                                                  Email:                              -


For each GASB fund number, analyze SIGNIFICANT INCREASES/DECREASES from the prior year at the financial statement report caption level . The threshold for significant is defined as a
change of 15% AND a dollar amount of $15 million or greater for primary government agencies/ $10 million or greater for universities and major component units/ $2 million or greater for colleges
and nonmajor component units. Start with the operating statement and analyze revenues and other financing sources, and expenditures/expenses and other uses. Then look at assets and
liabilities. First explain the operating statement variances. Then, explain balance sheet variances if not already explainedby the operating statement. Write an informative description to explain
variances, indicating the REASON , e.g., Why did sales increase? What happened this year to cause this variance? Variances for fund balances or net assets do not require explanation. The
description area is formatted to wrap text, so take as much space as needed to explain, and just increase the height of the row to show the text. Create copies of this page for different GASBs and
more space as needed. This worksheet should include unusual and significant items. NCAS agencies should use DSS COMP reports to accumulate this information, with two-year comparative
statements available to assist you. See instructions.


  Statement Caption              Current Year $            Prior Year $            Change $          Change %                    Description — Reason for Significant Change




Based on your professional judgement, are you aware of any currently known facts, decisions, or conditions that are expected to significantly impact the State's finances in the future (e.g.,
approved changes in fees/tax rates, new programs, legislative changes, economic/demographic factors, etc.)? If so, indicate below and provide supporting documentation as necessary in the
attached CAFR Package Narratives.




Errors:
GASB number is blank.
GASB name is blank.




                                                                                                                                                                                                       625
                                                               Office of the State Controller
                                                                 2012 CAFR Worksheets
                                            WORKSHEET FOR THE STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
                                                                                                                    NA - Component Units


Agency No:   01                                   A             B            C               D            E                 F              Col. A - D
Agency Name:                                   Additions                                 Deductions                                        agrees to
   North Carolina General Assembly               per        Adjustments                     per       Adjustments                          Col. C - F
Preparer/Phone:                                  DSS          Increase     Gross            DSS         Increase         Gross
                                               CAFR 11A      (Decrease)   Additions      CAFR 11A      (Decrease)      Deductions          Yes or No
GASB No:
Assets:
Cash and cash equivalents (1111XX)
Pooled cash (111250/111260)
Investments (112XXX)
Receivables
   Taxes receivable
   Accounts receivable (113100)
   Intergovernmental receivables (1134XX)
   Interest receivable (1135XX)
   Contributions receivable (113700)
   Other receivables (113990)
Due from:
   Other funds (114310/114311)
   Fiduciary Funds (114XXX)
Inventories (116XXX)
Securities lending collateral (112300)
Sureties (119300)
Liabilities:
Accts payable and accrued liabilities:
   Accounts payable (211XXX)
   Intergovernmental payables (2113XX)
   Claims payable (215200)
   Other payables (211990)
Due to other funds (212310/212319)
Deposits payable (217140/217150)
Funds held for others (217190)
Obligations under sec lending (213150)
Clearing accounts (2138XX)




Errors:
GASB number is blank.




                                                                                                                                                        630
                                                               Office of the State Controller
                                                                 2012 CAFR Worksheets
                                                                        SEGMENTS
                                                                                       NA for Nonmajor Component Units
Agency No:                                        01                                Agency Name:      North Carolina General Assembly
                                                                                   Preparer/Phone:
GASB Fund No:                                                                                Email:                   0

REPORTABLE SEGMENTS
Governments that report enterprise funds or that use enterprise fund accounting and reporting standards are
required to disclose certain information about each "reportable segment" in the notes to the financial
statements. "Reportable segments" are defined by GASB Statement No. 34, paragraph 122, as amended.
AGENCY ACTION
If your agency has any "reportable segments" as defined by GAAP, provide the following information
for each reportable segment (Note: if you have more than one reportable segment, complete a separate
worksheet for each one).
1) Describe types of goods and services provided by the segment:



2) Condensed Statement of Net Assets:
     Assets:
             Due from other funds..........................................................................
             Due from component unit...................................................................
             Other current assets...........................................................................
             Capital assets.....................................................................................
             Other assets.......................................................................................
                    Total assets...............................................................................
     Liabilities:
             Interfund payables..............................................................................
             Due to component unit.......................................................................
             Other current liabilities........................................................................
             Noncurrent liabilities...........................................................................
                    Total liabilities............................................................................
     Net assets:
             Invested in capital assets, net of related debt...................................
             Restricted...........................................................................................
             Unrestricted........................................................................................
      Total net assets.................................................................

3) Condensed Statement of Revenues, Expenses and Changes in Net Assets:
     Operating revenues (pledged against bonds).............................................
     Other operating revenues............................................................................
     Depreciation expense..................................................................................
     Other operating expenses...........................................................................
           Operating income...............................................................................
     Nonoperating revenues (expenses):
              Investment income.........................................................................
              Interest expense.............................................................................
              Other nonoperating revenues (expenses).....................................
     Capital contributions.....................................................................................
     Additions to permanent and term endowments...........................................
     Special and extraordinary items..................................................................
     Transfers in..................................................................................................
     Transfers out................................................................................................
     Change in net assets...................................................................................
     Beginning net assets....................................................................................
     Ending net assets........................................................................................

4) Condensed Statement of Cash Flows:
     Net cash provided (used) by:
     Operating activities......................................................................................
     Noncapital financing activities......................................................................
     Capital and related financing activities........................................................
     Investing activities........................................................................................
     Beginning cash and cash equivalent balances...........................................
     Ending cash and cash equivalent balances................................................




Errors:
GASB number is blank.




                                                                                                                                        635
                                                            Office of the State Controller
                                                              2012 CAFR Worksheets
                                        CASH AND CASH EQUIVALENTS IN BANKS OUTSIDE THE STATE TREASURER
                                                        CUSTODIAL CREDIT RISK - DEPOSITS
                                                                                                            NA for Nonmajor Component Units
    Agency No:                                  01                                              Agency/Univ Name:             North Carolina General Assembly
                                                                                                   Preparer/Phone:
GASB Fund No:                           All GASB Funds                                                       Email:                           0


                                                                                    Subject to Custodial Credit Risk Disclosure - Uninsured
                                                                                                                                     Held by Pledging
                                                       Total                                                                         Fin. Institution's
                                                      Cash by              Uninsured and               Held by Pledging            Trust Dept. or Agent      All Other
       Summarize by Bank Name                          Bank                Uncollateralized          Financial Institution      but not in Agency's Name   Bank Balances   Total
                                                          A                      B                            C                           D                     E           F
DEMAND ACCOUNTS:
Noninterest bearing checking accounts




Residual Cash - Cash with fiscal agent (Trust Accounts)




TOTAL DEMAND ACCOUNTS

TIME ACCOUNTS:
Savings accounts, NOW accounts, money market accounts, interest bearing checking accounts, pooled cash accounts (AOC only)




TOTAL TIME ACCOUNTS




Errors:




                                                                                                                                                                                   705
                                     Office of the State Controller
                                        2012 CAFR Worksheets
                          INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                               CUSTODIAL CREDIT RISK - INVESTMENTS
                                                                   NA for Nonmajor Component Units
                                                                 Agency No:                         01
                                                              Agency Name:          North Carolina General Assembly
GASB Fund No:            All GASB Funds                      Preparer/Phone:
                                                                       Email:                     -
                                                                                                                Carrying Value
                                                                                       Uninsured, Not Registered in Name of Govt.
                                                                                                                      Held by
                                                                                                               Counterparty's Trust
                                                              Carrying Value               Held by              Dept. or Agent but         All Other               Out of
               Type of Investment                           (Cost + Allowance)          Counterparty          not in Agency's Name       Investments              Balance
                                                                    A                        B                         C                      D
Investments Categorized:
U.S. Treasuries                                    IC100                                                                                               TRUE           0.00
U.S. Treasury STRIPS                               IC120                                                                                               TRUE           0.00
U.S. Agencies                                      IC140                                                                                               TRUE           0.00
Mortgage Pass Throughs                             IC160                                                                                               TRUE           0.00
Collateralized Mortgage Obligations                IC180                                                                                               TRUE           0.00
State and Local Government                         IC200                                                                                               TRUE           0.00
Asset-Backed Securities                            IC220                                                                                               TRUE           0.00
Negotiable Certificates of Deposit                 IC240                                                                                               TRUE           0.00
Repurchase Agreements                              IC260                                                                                               TRUE           0.00
Commercial Paper                                   IC300                                                                                               TRUE           0.00
Domestic Corporate Bonds                           IC320                                                                                               TRUE           0.00
Foreign Corporate Bonds                            IC340                                                                                               TRUE           0.00
Foreign Government Bonds                           IC360                                                                                               TRUE           0.00
Domestic Stocks (Common & Preferred)               IC380                                                                                               TRUE           0.00
Foreign Stocks                                     IC400                                                                                               TRUE           0.00
Total Categorized                                  IC420                                                                                                      0
Investments Not Categorized:
Certificates of Deposit (non-negotiable)           IN100                                            Note: The sum of columns (B), (C) and
Bank Investment Contracts                          IN120                                            (D) must equal column (A).
Investment Agreements                              IN140
Money Market Mutual Funds                          IN160
UNC Investment Fund                                IN180
Debt Mutual Funds                                  IN200
Balanced Mutual Funds                              IN220
International Mutual Funds                         IN240
Equity Mutual Funds                                IN260
Pooled Debt Funds                                  IN280
Annuity Contracts                                  IN300
Investments in Real Estate                         IN320
Real Estate Investment Trust                       IN340
Hedge Funds                                        IN360
Private Equity Limited Partnerships                IN380
Real Assets Limited Partnerships                   IN400
Pooled Investments (e.g.; life income pools)       IN420
Non-State Treasurer
  Pooled Investments (401k/457 only )              IN440
Unallocated Insurance Contracts                    IN445
Other A:                                           IN460
Other B:                                           IN480
Other C:                                           IN500
Other D:                                           IN520

                                                                                    Totals per CAFR 11G/11P/11F (Bal Sheet/Stmt of Net Assets):
                               Note:
                                                                                                            Current Assets: Investments
      Total must equal CAFR 11. Exception for Universities:
        Any difference must be equal to GASB 39 foundation                                                  Current Assets: Restricted Investments
                           investments.                                                                     Non-Current Assets: Investments
                                                                                                            Non-Current Assets: Restricted Investmts
Total INVESTMENTS Held Outside the
State Treasurer                                HOSTTotal                                                    Total per CAFR 11G/11P/11F

                                           HOSTCAFR11                            Total per CAFR 11G/11P/11F
                                               Difference                 0.00


Errors:




                                                                                                                                                                             710
                            Office of the State Controller
                               2012 CAFR Worksheets
                  INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                           VALUATION OF INVESTMENTS
                                                     NA for Nonmajor Component Units
                                                    Agency No:                       01
                                                 Agency Name:        North Carolina General Assembly
GASB Fund No:      All GASB Funds               Preparer/Phone:
                                                          Email:                   -


Note: GASB Standards require most investments to be reported at fair value but permit or rquire cost-based
measures for certain investments and in certain circumstances (see GASB Statement 31 and the GASB
Comprehensive Implementation Guide).

Provide the following information for investments not reported at fair value AND with a
carrying value of $1 million or more:

1. For investments reported at cost, provide the following information:
                                                                                                     Carrying
       Investment Type (Per 710)                       Description (if necessary)                     Value




2. For investments reported at amortized cost, provide the following information:
                                                                                                     Carrying
       Investment Type (Per 710)                       Description (if necessary)                     Value




3. For investments reported at contract value, provide the following information (e.g. State 401(k) Plan):
                                                                                                     Carrying
       Investment Type (Per 710)                       Description (if necessary)                     Value




CAFR Package Narratives
Additionally, for investments reported at fair value, if fair value is based on other than quoted market prices,
disclose, in the CAFR Package Narratives, the methods and significant assumptions used to estimate
that fair value along with the carrying amount of such investments. A $1 million threshold applies to this
disclosure.




                                                                                                                   711
                                                      Office of the State Controller
                                                         2012 CAFR Worksheets
                                            INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                   CUSTODIAL CREDIT RISK - DEPOSITS
                                                                                    NA for Nonmajor Component Units
    Agency No:                         01                                Agency/Univ Name:           North Carolina General Assembly
                                                                           Preparer/Phone:
GASB Fund No:                     All GASB Funds                                     Email:                          0


                                                              Subject to Custodial Credit Risk Disclosure - Uninsured
                                                                                                            Held by Pledging
                                              Total                                                          Fin. Institution's
                                             Cash by   Uninsured and             Held by Pledging          Trust Dept. or Agent     All Other              Out of
       Summarize by Bank Name                 Bank     Uncollateralized        Financial Institution but not in Agency's Name     Bank Balances   Total   Balance
                                               A             B                         C                         D                     E           F
CERTIFICATES OF DEPOSIT:




Total Certificates of Deposit


BANK INVESTMENT CONTRACTS:




Total Bank Investment Contracts

Total Time/Demand/CD/BIC




Errors:




                                                                                                                                                                    715
                                                                Office of the State Controller
                                                                  2012 CAFR Worksheets
                                                     INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                                   INTEREST RATE RISK
                                                                                         NA for Nonmajor Component Units
                                                                                    Agency No:                              01
                                                                                 Agency Name:               North Carolina General Assembly
GASB Fund No:                        All GASB Funds                             Preparer/Phone:
                                                                                          Email:                          -


                                                                                                               Investment Maturities (in Years)
                         Investment Type                      Carrying Value       Less Than 1                 1 to 5                    6 to 10                More Than 10     Out of Balance
                                                                    A                   B                        C                          D                          E
Investments Subject to Interest Rate Risk:
   U.S. Treasuries
   U.S. Treasury STRIPS
   U.S. Agencies
   Mortgage Pass Throughs
   Collateralized Mortgage Obligations
   State and Local Government
   Asset-Backed Securities
   Negotiable Certificates of Deposit
   Repurchase Agreements
   Commercial Paper
   Annuity Contracts
   Debt Mutual Funds       (1)
   Money Market Mutual Funds
   Pooled Debt Funds
   Domestic Corporate Bonds
   Foreign Corporate Bonds
   Foreign Government Bonds
Total Investment Subject to Interest Rate Risk
Investments Not Subject to Interest Rate Risk:
   Certificates of Deposit (non-negotiable)                                                        (1) The maturity of a mutual bond fund should be based on the weighted
   Bank Investment Contracts                                                                           average maturity of all of the debt investment maturities in the fund's
   Investment Agreements                                                                               portfolio. For example, a mutual bond fund with a weighted average
   UNC Investment Fund                                                                                 maturity of 8.5 months should be reported as an investment with a
   Balanced Mutual Funds
   International Mutual Funds                                                                         maturity of less than one year. (GASB 40 Implementation Guide,
   Equity Mutual Funds                                                                                question 36)
   Investments in Real Estate
   Real Estate Investment Trust
                                                                                                         Note: For investments subject to interest rate
   Hedge Funds                                                                                           risk, the sum of columns (B), (C) (D), and (E)
   Private Equity Limited Partnerships                                                                   must equal column (A).
   Real Assets Limited Partnerships
   Pooled Investments (e.g.; life income pools)
   Non-State Treasurer
     Pooled Investments (401k/457 only )
   Unallocated Insurance Contracts
   Domestic Stocks (Common & Preferred)
   Foreign Stocks
   Other A:
   Other B:
   Other C:
   Other D:
Total Investments Held Outside the State Treasurer                             Agrees to page 710, line 40




                                                                                                                                                                                                  720
                                                                 Office of the State Controller
                                                                    2012 CAFR Worksheets
                                                       INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                                         CREDIT RISK
                                                                                                                             NA for Nonmajor Component Units
Agency No:                                            01                                                               Agency Name:           North Carolina General Assembly
                                                                                                                      Preparer/Phone:
GASB Fund No:                                 All GASB Funds                                                                    Email:                        0

                                                                                                                  Moody's/S&P/Fitch
                                                                                                                    Credit Rating
                                                     100                     120                     140                     160                   180                   200                 220
                                                                                                                                                Less than
                                                                                                                                               Investment                               Exempt from
            Investment Type                       Aaa/AAA                   Aa/AA                     A                   Baa/BBB                 Grade               Unrated           credit quality
   U.S. Agencies
   Mortgage Pass Throughs
   Collateralized Mortgage Obligations
   State and Local Government
   Asset-Backed Securities
   Negotiable Certificates of Deposit
   Repurchase Agreements
   Commercial Paper
   Annuity Contracts
   Debt Mutual Funds
   Money Market Mutual Funds
   Pooled Debt Funds
   Domestic Corporate Bonds
   Foreign Corporate Bonds
   Foreign Government Bonds
     Total                                                   0.00                    0.00                      0.00                  0.00                  0.00                0.00                0.00


Only Applicable if the Lowest Ratings are not Already Disclosed Above :
  At year-end, did your agency have any investments in debt securities over $25 million with material differences in credit ratings? A material difference is defined as a security
  being rated as investment grade and below investment grade by different rating agencies.
                                                                                   YES                                                 NO                                         N/A

If YES, disclose the following:
                                                                                                                           Moody's                                                          Other
                                    Investment Type                                               Fair Value             Credit Rating           Other Rating Agency (specify)           Credit Rating




                                                                                                                                                                                                         725
240


Total
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
        0.00
 Ok




               725
                                                              Office of the State Controller
                                                                 2012 CAFR Worksheets
                                                    INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                             ADDITIONAL LEVEL OF DETAIL
                                                                                             NA for Nonmajor Component Units
Agency No:                             01                                             Agency Name:                   North Carolina General Assembly
                                                                                     Preparer/Phone:
GASB Fund No:                 All GASB Funds                                                   Email:                                0



If there were any dissimilar investments subject to interest rate risk aggregated into a single investment type on Worksheet 720,
then breakout out the dissimilar investments below.



                                                                                                                   Investment Maturities (in Years)
     Investments Subject to Interest Rate Risk a             Carrying Value             Less Than 1                  1 to 5                  6 to 10              More Than 10       Credit Rating b

1. Investment Type (per worksheet 720):


   Dissimilar Investments:




2. Investment Type (per worksheet 720):


   Dissimilar Investments:




3. Investment Type (per worksheet 720):


   Dissimilar Investments:




a. GASB 40 establishes a general disclosure principal that risk disclosures applicable to investments should be reported separately by investment type. It emphasizes that
   investments with significantly different risk profiles, such as U.S. Treasury bills and U.S. Treasury strips, should not be aggregated into a single investment type. (GASB 40
   Implementation Guide, question 1)
b. Indicate the Moody's/S&P/Fitch credit rating or indicate "Unrated" or "Exempt" (for exempt from credit quality). If you have access to multiple credit ratings for a particular
   investment, disclose the lowest rating.

                                                                                                                                                                                                   730
                                                         Office of the State Controller
                                                            2012 CAFR Worksheets
                                               INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                       CONCENTRATION OF CREDIT RISK

Agency No:                                    01                                  Agency Name:                          North Carolina General Assembly
                                                                                 Preparer/Phone:
GASB Fund No:                        All GASB Funds                                        Email:                                          0



This worksheet is only applicable to the University System, the Golden LEAF, the NC Housing Finance Agency, the State Education Assistance
Authority, the State Treasurer, the State 401(k) plan, and the State Deferred Compensation Plan.

At year-end, did your agency have any investments in any one issuer equal to 5 percent 1 or more of your total investments?
(Note: Investments issued or explicitly guaranteed by the U.S. government; investments in mutual funds; external investment pools,
such as STIF; and other pooled investments are excluded from this requirement.)



IF YES, complete the following for each issuer meeting the 5 percent threshold.

                                                                                                                    2
                        Investment Type                                                                    Issuer                                                Carrying Value
                                 A                                                                            B                                                           C




                                                                                                                                        Total


1. Total investments subject to the 5 percent threshold are defined as follows:
            Total investments held outside the State Treasurer (Worksheet 710, line 34)
            Less: Certificates of deposit and bank investment contracts (Worksheet 710, lines 17 and 19)
            Plus: Total STIF balances
            Total investments subject to 5 percent threshold

2. An issuer is the entity that has the authority to distribute a security or other investment. A bond issuer is the entity that is legally obligated to make principal
   and interest payments to bond holders.

                                                                                                                                                                                  735
                                                         Office of the State Controller
                                                            2012 CAFR Worksheets
                                               INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                          FOREIGN CURRENCY RISK
                                                                                      NA for Nonmajor Component Units
Agency No:                                01                                 Agency Name:                  North Carolina General Assembly
                                                                            Preparer/Phone:
GASB Fund No:                     All GASB Funds                                      Email:                               0



NOTE: International Mutual Funds should be excluded from this worksheet and included on pages 710 and 720. See Note 2 below.

                                                                                                                                              1
                                                                                                              Foreign Currency Denomination                       Carrying Value
                                                         2
                                       Investment Type                                                  (i.e., Euro, Japanese Yen, Swiss Franc, etc)               (U.S. Dollars)
                                              A                                                                               B                                          C




                                                                                                                                          Total


1. Foreign currency risk disclosures should be made for all investments, including debt, equity, and real estate investments. (GASB 40 Implementation Guide, question 60)

2. A government’s investment in an international mutual fund does not require disclosure of the individual investments within the fund. Provided that the government does
   not hold a significant portion of its assets in the international mutual fund, disclosure of the fair value and type of the investment is sufficient to acknowledge the
   government’s exposure to foreign currency risk. (GASB 40 Implementation Guide, question 62)



                                                                                                                                                                                    740
                                                          Office of the State Controller
                                                             2012 CAFR Worksheets
                                                INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                       DEPOSIT AND INVESTMENT POLICIES

Agency No:                               01                                                 Agency Name:                          North Carolina General Assembly
                                                                                           Preparer/Phone:
GASB Fund No:                    All GASB Funds                                                      Email:                                        0



This worksheet is only applicable to the University System, the Golden LEAF, the NC Housing Finance Agency, the State Education Assistance Authority, the
State Treasurer, the State 401(k) plan, and the State Deferred Compensation Plan.

Does your agency have formally adopted 1 deposit and investment policies related to the following risk exposures?

                                                                                 Deposit and Investment Policies?
                    Deposit and Investment Risks                        YES                      NO 2                     N/A 3
              Credit risk
              Custodial credit risk - deposits
              Custodial credit risk - investments
              Concentration of credit risk
              Interest rate risk
              Foreign currency risk

If YES, include a brief description 4 of your formally adopted policies, by deposit and investment risk, in attached CAFR Package Narratives.



1. a. For the purposes of GASB 40, an investment policy is considered to be a formally adopted policy that sets forth a government’s allowable deposits or
      investments. An investment policy may be formally adopted through legal or contractual provisions or by other means, usually by the governing board.
      (GASB 40 Implementation Guide, question 10)
     b. Specific bond covenants related to the investment of debt proceeds should also be considered an investment policy. (GASB 40 Implementation Guide,
        question 12)
     c. If an agency's investment policy is limited to complying with its state's investment statutes, the relevant portions of the state statute relating to the risks
        required to be disclosed under GASB 40 should be disclosed. When state law has not addressed a risk, such as interest rate risk, the disclosure should
        indicate that the agency has not adopted an investment policy on that point. (GASB 40 Implementation Guide, question 13)
2.     Indicate "NO" if you are exposed to the risk but do not have an investment policy that addresses the risk.
3.     Indicate "N/A" if you are not exposed to the risk. For example, foreign currency risk would be "N/A" if you have no investments in foreign currencies.
4.     Only brief disclosures are required and a government should not include all details of its investment policies in its disclosures. Many investment
       policies are extremely long and can be quite detailed. If broad cash management and investment policies have been adopted, only a brief description
       of the policy that is related to the risks discussed in GASB 40 should be disclosed. (GASB 40 Implementation Guide, question 10)


                                                                                                                                                                          745
                                       Office of the State Controller
                                         2012 CAFR Worksheets
                 905 - Offline Proprietary Proforma - Statement of Net Assets (SNA) and
                 Statement of Revenues, Expenses and Changes in Net Assets (SRECNA)

Agency No:                             01                                                                     Preparer/Phone:
Agency Name:                     North Carolina General Assembly                                                                 Email:                       -
GASB Fund No:                        #N/A
Instructions: Key to Column F, except for shaded cells where the worksheet must be completed first for the amount to link to the 905.
                                                                                                                                                    Column F
                                                      Statement of Net Assets
        ASSETS                                                                                                                                      June 30,2012
        Current Assets:
  100 Cash and cash equivalents ..................................................................................................              $             —
  100 Pooled cash .........................................................................................................................                   —
  110 Investments .........................................................................................................................                   —
  110 Pooled investments .............................................................................................................                        —
  115 Securities lending collateral .................................................................................................                         —    #N/A
        Receivables:
  124       Accounts receivable, net...................................................................................................                       —
  124       Intergovernmental receivables..........................................................................................                           —
  124       Interest receivable............................................................................................................                   —
  124       Other receivables, net.......................................................................................................                     —
  122 Due from State of NC component units (ws 525)..................................................................                                         —
  126 Due from agency/institution component units (ws 615).........................................................                                           —
  120 Due from primary government (ws 515)................................................................................                                    —
  130 Inventories............................................................................................................................                 —
  140 Prepaid items........................................................................................................................                   —
  154 Notes receivable...................................................................................................................                     —
  160 Restricted/designated cash and cash equivalents ................................................................                                        —
  160 Restricted pooled cash ........................................................................................................                         —
  162 Restricted investments ........................................................................................................                         —
  165 Hedging derivatives..............................................................................................................                       —
  166 Deferred outflow of resources...............................................................................................                            —
           Total Current assets..........................................................................................................                     —

        Noncurrent Assets:
  110 Investments .........................................................................................................................                   —
  110 Pooled investments .............................................................................................................                        —
        Receivables:
  124       Accounts receivable, net...................................................................................................                       —
  124       Intergovernmental receivables..........................................................................................                           —
  124       Interest receivable............................................................................................................                   —
  124       Other receivables, net.......................................................................................................                     —
  154 Notes receivable...................................................................................................................                     —
  155 Investment in joint venture....................................................................................................                         —
  157 Deferred charges..................................................................................................................                      —
  160 Restricted/designated cash and cash equivalents ................................................................                                        —
  160 Restricted/designated pooled cash ......................................................................................                                —
  162 Restricted investments ........................................................................................................                         —
  162 Restricted pooled investments .............................................................................................                             —
  163 Restricted due from State of NC component units (ws 525)..................................................                                              —
  164 Restricted due from primary government (ws 515)................................................................                                         —
  165 Hedging derivatives..............................................................................................................                       —
  166 Deferred outflow of resources...............................................................................................                            —




                                                                                                                                                                          905
                                      Office of the State Controller
                                        2012 CAFR Worksheets
                905 - Offline Proprietary Proforma - Statement of Net Assets (SNA) and
                Statement of Revenues, Expenses and Changes in Net Assets (SRECNA)

Agency No:                             01                                                                      Preparer/Phone:
Agency Name:                     North Carolina General Assembly                                                                 Email:                -
GASB Fund No:                        #N/A
Instructions: Key to Column F, except for shaded cells where the worksheet must be completed first for the amount to link to the 905.
                                                                                                                                                Column F
        Capital assets, nondepreciable:
  170       Land and permanent easements (ws 201)........................................................................                              —
  170       Art, literature and artifacts, nondepreciable (ws 201).........................................................                            —
  170       Construction in progress (ws 201).....................................................................................                     —
  170       Computer software in development (ws 201).....................................................................                             —
  170       Patents in development (ws 201)......................................................................................                      —
  170       Other intangible assets, nondepreciable (ws 201).............................................................                              —
        Total capital assets - nondepreciable....................................................................................                      —
        Capital assets, depreciable:
  171       Buildings (ws 201).............................................................................................................            —
  171       Machinery and equipment (ws 201)...................................................................................                        —
  171       Art, literature and artifacts,depreciable (ws 201)...............................................................                          —
  171       General infrastructure (ws 201).........................................................................................                   —
  171       Computer software (ws 201).............................................................................................                    —
  171       Patents (ws 201)...............................................................................................................            —
  171       Other intangible assets, depreciable (ws 201)...................................................................                           —
  171 Accumulated depreciation (ws 210)......................................................................................                          —
        Total capital assets - depreciable, (net)................................................................................                      —
           Total Noncurrent assets.....................................................................................................                —

               Total assets..................................................................................................................          —

        LIABILITIES
        Current Liabilities:
        Accounts payable and accrued liabilities:
  204       Accounts payable .............................................................................................................             —
  204       Accrued payroll.................................................................................................................           —
  204       Intergovernmental payables..............................................................................................                   —
  204       Claims payable.................................................................................................................            —
  210 Interest payable....................................................................................................................             —
        Short-term debt:
  212       Revolving line of credit and loans payable (ws 310)..........................................................                              —
  212       Commercial paper payable (ws 310).................................................................................                         —
  212       Bond anticipation notes payable (ws 310).........................................................................                          —
  202 Due to State of NC component units (ws 530)......................................................................                                —
  206 Due to agency/institution component units ...........................................................................                            —
  200 Due to primary government (ws 520)....................................................................................                           —
  220 Unearned revenue................................................................................................................                 —
  222 Obligations under reverse repurchase agreements...............................................................                                   —
  224 Obligations under securities lending.....................................................................................                        —   #N/A
  230 Deposits payable..................................................................................................................               —
  235 Funds held for others............................................................................................................                —
  242 Hedging derivatives liability...................................................................................................                 —
  243 Deferred inflow of resources.................................................................................................                    —




                                                                                                                                                                  905
                                       Office of the State Controller
                                         2012 CAFR Worksheets
                 905 - Offline Proprietary Proforma - Statement of Net Assets (SNA) and
                 Statement of Revenues, Expenses and Changes in Net Assets (SRECNA)

Agency No:                              01                                                                      Preparer/Phone:
Agency Name:                      North Carolina General Assembly                                                                  Email:                        -
GASB Fund No:                        #N/A
Instructions: Key to Column F, except for shaded cells where the worksheet must be completed first for the amount to link to the 905.
                                                                                                                                                      Column F
  240 Notes payable-current (ws 310)............................................................................................                             —
  240 Capital leases payable-current (ws 310)...............................................................................                                 —
  240 Bonds and similar debt payable, net-current (ws 310)...........................................................                                        —
  240 Arbitrage rebate payable-current (ws 310)............................................................................                                  —
  240 Annuity and life income payable-current (ws 310).................................................................                                      —
  240 Pollution remediation payable-current (ws 310).....................................................................                                    —
  240 Accrued vacation leave-current (ws 310)..............................................................................                                  —
  240 Liability Insurance trust fund payable-current (ws 310)..........................................................                                      —
  240 Other long-term liabilities - current portion (ws 310)..............................................................                                   —
            Total current liabilities........................................................................................................                —

         Noncurrent Liabilities:
         Accounts payable and accrued liabilities:
  204       Accounts payable..............................................................................................................                       —
  204       Intergovernmental payables..............................................................................................                             —
  204       Claims payable.................................................................................................................                      —
  225 Advance from primary government (ws 535).........................................................................                                          —
  220 Unearned revenue................................................................................................................                           —
  230 Deposits payable..................................................................................................................                         —
  235 Funds held for others............................................................................................................                          —
  242 Hedging derivatives liability...................................................................................................                           —
  243 Deferred inflow of resources.................................................................................................                              —
  241 Notes payable (ws 310)........................................................................................................                             —
  241 Capital leases payable (ws 310)............................................................................................                                —
  241 Bonds and similar debt payable, net (ws 310).......................................................................                                        —
  241 Arbitrage rebate payable (ws 310)........................................................................................                                  —
  241 Annuity and life income payable (ws 310).............................................................................                                      —
  241 Pollution remediation payable (ws 310).................................................................................                                    —
  241 Accrued vacation leave (ws 310)..........................................................................................                                  —
  241 Liability Insurance trust fund payable (ws 310)......................................................................                                      —
  241 Other long-term liabilities (ws 310)........................................................................................                               —
            Total noncurrent liabilities..................................................................................................                       —

               Total liabilities...............................................................................................................                  —

         Net assets:
  300 Invested in capital assets, net of related debt.......................................................................                                     —
         Restricted Nonexpendable:
  301       Higher education...............................................................................................................                      —
  302       Health and human services...............................................................................................                             —
  303       Economic development.....................................................................................................                            —
           Restricted Expendable:
  305 Higher education...............................................................................................................                            —
  310 Health and human services...............................................................................................                                   —
  315 Economic development.....................................................................................................                                  —
  320 Unrestricted..........................................................................................................................                     —
            Total net assets.................................................................................................................     $              —

         Verification: Total assets - Total liabilities = Total net assets                                                                             In Bal.


                                                                                                                                                                     905
                                       Office of the State Controller
                                         2012 CAFR Worksheets
                 905 - Offline Proprietary Proforma - Statement of Net Assets (SNA) and
                 Statement of Revenues, Expenses and Changes in Net Assets (SRECNA)

Agency No:                              01                                                                       Preparer/Phone:
Agency Name:                      North Carolina General Assembly                                                                   Email:                        -
GASB Fund No:                         #N/A
Instructions: Key to Column F, except for shaded cells where the worksheet must be completed first for the amount to link to the 905.
                                                                                                                                                         Column F
                     Statement of Revenues, Expenses and Changes in Net Assets                                                                        FYE June 30,2012
        Operating Revenues
  500 Sales and services, net.........................................................................................................            $               —
  500 Student tuition and fees, net.................................................................................................                              —
  500 Patient services, net.............................................................................................................                          —
  500 Federal appropriations..........................................................................................................                            —
  500 Federal grants and contracts................................................................................................                                —
  500 State and local grants and contracts.....................................................................................                                   —
  500 Nongovernmental grants and contracts................................................................................                                        —
  500 Interest earnings on loans.....................................................................................................                             —
  500 Rental and lease earnings....................................................................................................                               —
  500 Fees, licenses and fines.......................................................................................................                             —
  500 Miscellaneous.......................................................................................................................                        —
           Total operating revenues...................................................................................................                            —
        Operating Expenses
  600 Personal services.................................................................................................................                          —
  600 Supplies and materials..........................................................................................................                            —
  600 Services................................................................................................................................                    —
  600 Cost of goods sold................................................................................................................                          —
  600 Claims and benefits..............................................................................................................                           —
  600 Interest.................................................................................................................................                   —      #N/A
  600 Depreciation.........................................................................................................................                       —
  600 Insurance and bonding.........................................................................................................                              —
  600 Scholarships and fellowships................................................................................................                                —
        Other:
  600       Other fixed charges...........................................................................................................                        —
  600       Capital outlay....................................................................................................................                    —
  600       Grants, state aid & subsidies............................................................................................                             —
  600       Other expenses.................................................................................................................                       —
           Total operating expenses...................................................................................................                            —
              Operating income (loss)..................................................................................................                           —




                                                                                                                                                                                905
                                       Office of the State Controller
                                         2012 CAFR Worksheets
                 905 - Offline Proprietary Proforma - Statement of Net Assets (SNA) and
                 Statement of Revenues, Expenses and Changes in Net Assets (SRECNA)

Agency No:                             01                                                                     Preparer/Phone:
Agency Name:                     North Carolina General Assembly                                                                 Email:                        -
GASB Fund No:                        #N/A
Instructions: Key to Column F, except for shaded cells where the worksheet must be completed first for the amount to link to the 905.
                                                                                                                                                      Column F
        Nonoperating Revenues (Expenses):
  510 State appropriations..............................................................................................................                       —
  510 State aid - general ...............................................................................................................                      —
  508 State aid - program...............................................................................................................                       —
  512 Noncapital grant revenue......................................................................................................                           —
  512 Noncapital gifts, net..............................................................................................................                      —
  601 Interest and fees expense.....................................................................................................                           —
  520 Gain on sale of property and equipment...............................................................................                                    —
  601 Loss on sale of property and equipment...............................................................................                                    —
  512 Investment earnings.............................................................................................................                         —
  520 Insurance recoveries............................................................................................................                         —
  601 Grants, aid and subsidies expense.......................................................................................                                 —
  512 Federal interest subsidy on debt...........................................................................................                              —
  512 Miscellaneous nonoperating revenue....................................................................................                                   —
  601 Miscellaneous nonoperating expense...................................................................................                                    —
           Total nonoperating revenues (expenses)...........................................................................                                   —
              Income before other revenues expenses gains and losses.............................................                                              —
  511 State capital aid ...................................................................................................................                    —
  513 Capital grants.......................................................................................................................                    —
  513 Capital gifts, net....................................................................................................................                   —
  702 Additions to endowments......................................................................................................                            —
  703 University transfers (ws 565).................................................................................................                           —
  700 Special items........................................................................................................................                    —
  701 Extraordinary items...............................................................................................................                       —
           Increase (decrease) in net assts........................................................................................                            —
  800 Net assets - beginning of year..............................................................................................                      #N/A
  801 Restatements.......................................................................................................................                      —
        Net assets - end of year........................................................................................................                #N/A

        Net assets between Stmt of Net Assets and O/S verification                                                                                      #N/A

Certification required for Universities:
The university CAFR data file has been reconciled to the above financial statements and submitted to the
Office of the State Auditor at the same time as the submission of the CAFR package to OSC.
There will be no further updating of the university CAFR data file unless authorized by OSC.
I hereby certify that the reconciliation of the above financial statements to the university CAFR data file
has been reviewed by the university controller.


Certified by                                                                                                                                   Date




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    June 30,2011

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       905
For 905 - NCAS Acct Roll-up
ACCOUNT ROLL-UP FOR CAFR 11P                                                     Updated 4/5/2012
ASSETS
Current Assets:
Cash and cash equivalents                                 See below.
111110 CSH ON HAND
111120 CSH/BNK-NON INT BEAR CHK
111130 CSH/BNK-INT BEAR ACCTS
111140 CSH/BNK-POOLED CASH ACCTS
111190 CSH/BANK-OTHER ACCTS
112121 NON-TREAS-CSH W/FISC AGT
Pooled cash                                               See below.
111210 POOL CSH-LIQ ASSET FND
111220 POOL CSH-STATE TREAS STIF
111230 POOL CSH-CSH CARRIED FWD
111231 CASH CARRYFORWARD-DPI
111232 CASH CARRYFORWARD-UNAPPRO
111240 POOL CSH-GEN FUND REV
111250 POOL CSH-DISBURSING ACCT
111255 CASH IN DISB. ACCT.(ACCR)
111260 POOL CSH-BUDGET CODE CSH
111270 POOL CSH-ALLOTMENT ACCT
111280 POOL CSH-UNALLOT APPRO/CI
111290 BOND PROCEED CASH ADJUSTM
Restricted cash and cash equivalents                      See below.
11R110 CASH ON HAND-RESTRICTED
11R120 CSH/BNK-NON INT CHK-RESTR
11R121 NON-TREAS CASH W/FISC AGT
11R130 CSH/BNK-INT BEAR-RESTRICT
11R190 CSH/BNK-OTHER ACCTS-RESTR
Restricted pooled cash                                    See below.
11R220 POOL CASH-STIF-RESTRICTED
11R260 POOL CSH-BUD CODE-RESTRIC
11R270 POOL CSH-ALLOTMNT-RESTRIC
11R280 POOL CSH-UNALLOT APPR-RST
11R290 BOND PROCEED CSH ADJ-REST
Investments                                               See below.
112101 NON-TREAS-US GOV SEC
112102 NON-TREAS-ST & MUNI SEC
112103 NON-TREAS-CORP BONDS
112104 NON-TREAS-CORP STOCKS
112105 NON-TREAS-REPO
112106 NON-TREAS-COMM PAPER
112107 NON-TREAS-BANKERS' ACCEPT
112108 NON-TREAS-ANNUITY CONTR
112109 NON-TREAS-INV-REAL ESTATE
112110 International Bonds (Corp)
112111 International Bonds (Govt)
112112 NON-TREAS-INTL STOCKS
112113 NON-TREAS-CD'S
112114 NON-TREAS-INV AGREEMENTS
112115 NON-TREAS-INVEST CONTRACT
112116 NON-TREAS-MONEY MARKET
112117 NON-TREAS-MUTUAL FUNDS
112118 NON-TREAS-REIT
112119 NON-TREAS-LIM PARTNERSHIP
112120 NON-TREAS-REVERSE REPO
112122 NON-TREAS-INV W/FISC AGT
112123 NON-TREAS-POOLED INVEST
112124 Collateral Mortgage Oblig
112150 ALLOW-FV INVESTMENTS
112151 ALLOW-FV INVEST FISCAL AG
112190 NON-TREAS-OTHER INV
112191 NON-TREAS INVST DERIV-CURR                         NEW ACCT FOR 2009-2010 - GASB 53
Pooled investments                                        See below.
112210 POOL INV-LONG TERM
112211 L/T INVESTMENT-GLOBAL TP
112220 POOL INV-EQUITY INV FUND
112230 POOL INV-REAL ES INV FUND
112240 POOL INV-VENTURE CAP FUND
112241 INFLATION PROTECTION INVESTMENT FUND               NEW ACCT FOR FY 2009-2010
112242 CREDIT INVESTMENT FUND                             NEW ACCT FOR FY 2009-2010
112260 INVESTMENTS-EXTERNAL UNIT

   6/13/2012 2:43 AM                  5b6e7e19-b144-4394-810e-6b3c1455e2e9.xls                      pg.84 of 248
112280 ALLOW-FV OF POOLED INVEST
112281 ALLOW-FV EQUITY INV FUND
112282 ALLOW-FV REAL EST INV FND
112283 ALLOW-FV VENTURE CAP INV
112284 ALLOW -FV LIMITED PART LIA                          NEW ACCT FOR FY 2007-2008
112285 ALLOW -FV OF INFLATION PROTECTION INVESTMENT FUND   NEW ACCT FOR FY 2009-2010
112286 ALLOW -FV OF CREDIT INVESTMENT FUND                 NEW ACCT FOR FY 2009-2010
Restricted Investments                                     See below.
112125 NON-TREAS RESTRICT INVEST
112152 ALLOW-FV RESTRICT INVESTM
112250 Bond Proceeds
Securities lending collateral                              See below.
112300 SECURITY LEND COLL INVEST
      Receivables:
   Accounts receivable                                     See below.
113200 A/R
113210 A/R - STUDENTS
113220 A/R - PATIENTS
113230 RETAILER ACCTS RECEIVABLE                           NEW ACCT FOR FY 2005-2006
113231 NSF RECEIVABLE                                      NEW ACCT FOR FY 2005-2006
113232 NSF FEE DUE                                         NEW ACCT FOR FY 2005-2006
113300 ALLOW FOR DOUBTFUL ACCTS
113310 ALLOW-DOUBT ACCT-STUDENT
113320 ALLOW-DOUBT ACCT-PATIENT
    Intergovernmental receivables                          See below.
113410 INTERGOV-LOC GOV REC
113420 INTERGOV-FED AGY REC
113425 RECEIVABLES FROM OTHER STATES                       NEW ACCT FOR FY 2010-2011
   Interest receivable                                     See below.
113510 INT EARN REC ON LOAN/NOTE
113520 INT REC - ON INVESTMNT
    Premiums receivable                                    See below.
113600 PREMIUMS RECEIVABLE
   Contributions receivable                                See below.
113370 ALLOWANCE-CONTRIBUTIONS
113700 CONTRIBUTIONS RECEIVABLE
   Other receivables                                       See below.
113360 ALLOWANCE-PLEDGES
113910 DUE FROM EMPLOYEES
113940 PLEDGES RECEIVABLE
113990 OTHER CURRENT RECEIVABLES
Due from fiduciary funds                                   See below.
114318 GOV INTRA REC-PENS TRUST
114319 GOV INTRA REC-AGENCY
114321 GOV INTRA REC-PRIV PUR TR
114418 Due from Pension Trst Fnd
114419 GOV INTER REC-AGENCY
114421 GOV INTER REC-PRIV PUR TR
Due from other funds                                       See below.
114310 GOV INTRA REC-GENERAL
114311 GOV INTRA REC-SPECIAL REV
114313 GOV INTRA REC-CAP IMPROV
114314 GOV INTRA REC-ENTERPRISE
114315 GOV INTRA REC-INTERN SVC
114320 GOV INTRA REC-PERMANENT
114410 GOV INTER REC-GENERAL
114411 GOV INTER REC-SPEC REV
114413 GOV INTER REC-CAP IMPROV
114414 Due from Enterprise Fund
114415 GOV INTER REC-INTERN SVC
114420 GOV INTER REC-PERMANENT
114421 DUE FROM PRIVATE PURPOSE TRUST
Due from component units                                   See below.
114700 DUE FROM ST OF NC COMPONENT UNITS
Due from agency/institution component units                See below.
114800 DUE FROM AG/INSTITUTION COMPONENT UNITS             NEW ACCT for FY 2003-2004
Due from primary government                                See below.
114600 DUE FROM PRI GOV AGENCY
Notes receivable                                           See below.
115100 NOTES/LOANS RECEIVABLE
115110 NOTE REC-NDSL LNS REC
115120 NOTE REC-OTH STUD LOANS
115200 Other Student Loans Rec
115210 ALLOW-DOUBT ACCTS - NDSL


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115220 ALLOW-DOUBT ACCT-OTH STUD
Inventories                                                       Accounts 116110 - 116990
116110 INVEN-POSTAGE
116120 INVEN-DP SUPPLIES
116190 INVEN-OTH OFF MAT/SUPPL
116210 INVEN-JANITORIAL SUPPLIES
116220 INVEN-BEDDING & TEXTILE
116230 INVEN-AGRICULTURAL
116240 INVEN-CONSTR/REPAIR SUPPL
116250 INVEN-HEAT & UTIL SUPPL
116290 INVEN-OTH HSE & CLN SUPPL
116310 INVEN-MOTOR FUEL & LUBRIC
116320 INVEN-TIRES & TUBES
116330 INVEN-MOTOR VEHIC PARTS
116390 INVEN-OTH MOTR VEH OP SUP
116400 INVEN-FOOD & DIETARY
116500 INVEN-CLOTHING & REC SUP
116610 INVEN-SCIENTIFIC
116620 INVEN-DRUGS/PHARM
116700 INVEN-R&D, ED SUPPL
116800 INVEN-PURCHASE FOR RESALE
116910 INVEN-CENTRAL STORES
116990 INVEN-OTH MATERIAL/SUPPL
Food stamps                                                       See below.
119400 FOOD STAMPS
Prepaid items                                                     See below.
119100 PREPAID ITEMS
119200 BOND ISSUANCE COST
Securities held in trust (Sureties)                               See below.
119300 SECURITIES HELD IN TRUST
Hedging Derivatives                                               New caption for 2009-2010 -GASB 53
119700 HEDGING DERIEVATIVES-CURR                                  NEW ACCT FOR 2009-2010 - GASB 53
Deferred Outflow of resources                                     New caption for 2009-2010 -GASB 53
119701 Deferred Outflow - Current                                 NEW ACCT FOR 2009-2010 - GASB 53
Total Current Assets
Non-Current Assets:
Restricted/designated cash and cash equivalents                   See below.
121110 CASH ON HAND-NONCURRENT
121120 CSH/BNK-NON INT BEAR CHK                                   not new acct, but univ will begin using for fy 2002
121130 CSH/BNK-INT BEAR ACCTS                                     not new acct, but univ will begin using for fy 2002
121140 CSH/BNK-:POOLED CASH                                       not new acct, but univ will begin using for fy 2002
121190 CSH/BNK-OTH ACCTS                                          not new acct, but univ will begin using for fy 2002
122121 NON-TREAS-CSH W/FISC AGT                                   not new acct, but univ will begin using for fy 2002
Restricted/designated pooled cash                                 See below.
121220 POOL CASH-STIF-NONCURRENT
121260 POOL CSH-BUD CODE-NONCURR
121270 POOL CSH-ALLOTMNT-NONCURR
121280 POOL CSH-UNALLOT APPR-NON
121290 BOND PROCEED CSH ADJ-NONC
Investments                                                       See below.
122101 NON-TREAS-US GOV SEC                                       not new acct, but univ will begin using for fy 2002
122102 NON-TREAS-ST & MUNI SEC                                    not new acct, but univ will begin using for fy 2002
122103 NON-TREAS-CORP BONDS                                       not new acct, but univ will begin using for fy 2002
122104 NON-TREAS-CORP STOCKS
122105 NON-TREAS-REPO                                             not new acct, but univ will begin using for fy 2002
122106 NON-TREAS-COMM PAPER                                       not new acct, but univ will begin using for fy 2002
122107 NON-TREAS-BANKERS' ACCEP                                   not new acct, but univ will begin using for fy 2002
122108 NON-TREAS-ANNUITY CONTR
122109 NON-TREAS-REAL ESTATE                                      not new acct, but univ will begin using for fy 2002
122110 NON-TREAS-INTL BONDS-CORP                                  not new acct, but univ will begin using for fy 2002
122111 NON-TREAS-INTL BONDS-GOV                                   not new acct, but univ will begin using for fy 2002
122112 NON-TREAS-INTL STOCKS                                      not new acct, but univ will begin using for fy 2002
122113 NON-TREAS-CD'S                                             not new acct, but univ will begin using for fy 2002
122114 NON-TREAS-INV AGREEMENTS                                   not new acct, but univ will begin using for fy 2002
122115 NON-TREAS-INVEST CONTRACT                                  not new acct, but univ will begin using for fy 2002
122116 NON-TREAS-MONEY MARKET                                     not new acct, but univ will begin using for fy 2002
122117 NON-TREAS-MUTUAL FUNDS                                     not new acct, but univ will begin using for fy 2002
122118 NON-TREAS-REIT                                             not new acct, but univ will begin using for fy 2002
122119 NON-TREAS-LIMITED PARTNER
122120 NON-TREAS-REVERSE REPO                                     not new acct, but univ will begin using for fy 2002
122122 NON-TREAS-INV W/FIS AGT
122123 NON-TREAS-POOLED INVEST                                    not new acct, but univ will begin using for fy 2002
122124 NON-TREAS-COLL MORT OBLIG                                  not new acct, but univ will begin using for fy 2002
122150 ALLOW-FV INVESTMENTS


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122151 ALLOW-FV INVEST FISCAL AG
122190 NON-TREAS-OTHER INVESTS
122191 NON-TREAS INV DERIV- NONCU                         NEW ACCT FOR 2009-2010 - GASB 53
Pooled investments                                        See below.
122210 POOL INV-LONG TERM                                 NEW ACCT for FY 2002-2003
122280 ALLOW-FV OF POOLED INVEST                          NEW ACCT for FY 2002-2003
Restricted Investments                                    See below.
122125 ENDOWMENT INVESTMENTS                              Moved from Endowment Investments for 2008CAFR
122126 NON-TREAS RESTRICT INVEST                          NEW ACCT for FY 2002-2003
122152 ALLOW-FV ENDOWMENT INVEST                          Moved from Endowment Investments for 2008CAFR
122153 ALLOW-FV RESTRICT INVESTM                          NEW ACCT for FY 2002-2003
Accounts receivable                                       See below.
123200 A/R-NON CURRENT
123210 A/R-STUDENTS
123220 Accounts Rec - Patients
123300 Allow for Doubtful Accts
123310 Allow Doubt Accts-Student
123320 ALLOW-DOUBT ACCT-PATIENT
Interest receivable                                       See below.
123510 INT REC ON LOANS/NOTES
123520 INT REC ON INVESTMENTS
Contributions receivable                                  See below.
123370 ALLOWANCE FOR DOUBTFUL ACCTS-CONTRIBUTIONS
123700 CONTRIBUTIONS RECEIVABLE-NONCURRENT
Other receivables                                         See below.
123360 ALLOWANCE-PLEDGES
123910 REC-DUE FROM EMPLOYEE
123940 PLEDGES RECEIVABLE
123990 OTHER NONCURRENT RECEIV
Restricted due from primary government                    See below.
124100 RESTRIC DUE FROM PRIM GOV
Restricted due from component unit                        See below.
124200 RESTRICTED DUE FROM STATE OF NC COMPONENT UNIT     NEW ACCT FOR FY 2007-2008
Notes receivable                                          See below.
125100 NOTES RECEIVABLE
125110 NOTES REC-NDSL LOANS REC
125120 NOTES REC-OTH STUD LOANS
125200 ALLOW-UNCOLL NOTES REC
125210 ALLOW DOUBT ACCTS-NDSL
125220 ALLOW DOUBT ACCT-OTH STUD
Investment in Joint Venture                               See below.
129500 INVESTMENT IN JOINT VENTURE                        NEW ACCT for FY 2003-2004
Deferred Charges                                          See below.
129100 PREPAID ITEMS - NON CUR
129200 DEFERRED DREDGING
129400 BOND ISSUANCE COST-NONCUR
Advances to other funds                                   See below.
124310 Advances to General Fund
124311 Advances to Spec Rev Fund
124313 Advances to Cap Imp Fund
124314 Advances to Enterpri Fund
124315 Advances to int service fund
124318 Advances Pension Trst Fnd
124319 Advances Agency Fund
Advances to component units                               See below.
124700 Adv to component Units
Hedging Derivatives
129700 HEDGING DERIVATIV-NONCURR                          NEW ACCOUNT FY 2009-2010
Deferred Outflow of resources
129701 DEFERRED OUTFLOW- NONCURR                          NEW ACCOUNT FY 2009-2010
Total Non-Current Assets
Capital Assets:
Capital assets, non-depreciable:
   Land and permanent Easements                           See below.
127000 LAND/LAND IMPRV/NONDEPREC
127510 PERMANENT EASEMENTS -NON DEPRECIABLE
   Art, other artifacts & literature - non-depre          See below.
127410 ART/LIT/ARTIFAC-NONDEPREC
   Construction in progress                               See below.
127800 CONSTRUCTION IN PROGRESS
   Computer software in development                       See below.
127830 COMPUTER SOFTWARE IN DEVELOPMENT                   NEW ACCOUNT FY 2009-2010
   Patents in development                                 See below.
127820 PATENTS IN DEVELOPMENT                             NEW ACCOUNT FY 2009-2010


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   Other intangible assets, nondepreciable                        See below.
127505 Other intangible assets - Nondepreciable.
Capital assets, depreciable
Buildings                                                         See below.
127100 BUILDINGS
127110 LEASEHOLD IMPROVEMENTS                                     New FY 2010-2011
Machinery and equipment                                           See below.
127310 FURNITURE
127320 EQUIPMENT
127330 MOTOR VEH/MOTORIZED EQUIP
127340 LIVESTOCK/OTHER ANIMALS
Art, literature & artifacts, depreciable                          See below.
127400 ART/LITERATURE/ARTIFACTS
General Infrastructure                                            See below.
127210 ROAD SYSTEMS
127220 BRIDGES
127230 LANDSCAPING
127240 UTILITY SYSTEMS
127250 TOWERS/TANKS/WELLS
127255 DAMS
127260 FENCES
127265 EXTERIOR LIGHTING SYSTEMS
127270 PARKING AREAS
127280 TUNNELS
127290 OTHER STRUCT/IMPROV
NC DOT Highway Network                                            See below.
127200 NCDOT HIGHWAY NETWORK
Computer software                                                 See below.
127530 COMPUTER SOFTWARE
Patents                                                           See below.
127520 PATENTS
Other Intangible assets- depreciable                              See below.
127500 OTHER INTANGIBLE ASSETS
Accumulated depreciation                                          Accounts 1279XX.
127910 DEPREC-BUILDINGS
127911 ACCUM DEPREC - LEASEHOLD IMPOVEMENTS                       New FY 2010-2011
127920 DEPREC-OTHER STRUCTURES
127930 ACCUM DEPREC-MOTOR VEH/EQ
127931 ACCUM DEPREC-LANDSCAPING
127932 ACCUM DEPREC-TOWERS/TANKS
127933 ACCUM DEPREC-FENCES
127934 ACCUM DEPREC-PARKING AREA
127935 ACCUM DEPREC-FURNITURE
127936 ACCUM DEPREC-EQUIPMENT
127937 ACCDEPREC - LIVESTOCK AND OTHER ANIMALS
127940 ACCUM DEP - ART, LIT, ARTIF
127950 ACCUM DEP - INTANG ASSETS
127951 ACCUM DEPREC- PATENTS
127952 ACCUM DEPREC - COMPUTER SOFTWARE
127960 ACCUM DEPREC-ROAD NON DOT
127961 ACCUM DEPREC - BRIDGES
127962 ACCUM DEPREC-UTILITY SYST
127963 - ACCUM DEPREC - DAMS
127964 ACCUM DEPREC - EXTERIOR LIGHTING SYSTEMS
127965 ACCUM DEPREC - TUNNELS
Total Capital Assets
UNCLASSIFIED ASSETS                                               None at this time.

Valid asset accts that must be zero at year-end                   See below.
114191 UNIV INTRA REC-UNREST CUR                                  moved from unclass for 2005-2006
114192 UNIV INTRA REC-PROPRIET                                    moved from unclass for 2005-2006
114193 UNIV INTRA REC-RESTR CUR                                   moved from unclass for 2005-2006
114194 UNIV INTRA REC-LOAN                                        moved from unclass for 2005-2006
114195 UNIV INTRA REC-ENDOWMENT                                   moved from unclass for 2005-2006
114196 UNIV INTRA REC-AGENCY                                      moved from unclass for 2005-2006
114197 UNIV INTRA REC-UNEXP PLNT                                  moved from unclass for 2005-2006
114198 UNIV INTRA REC-DEBT SVC                                    moved from unclass for 2005-2006
114199 UNIV INTRA REC-INV PLNT                                    moved from unclass for 2005-2006
INVALID Asset Accounts                                            Beginning 6/30/02
113100 TAXES RECEIVABLE
113330 ALLOW-DOUBT ACCT-TAX REV
114290 UNIV INTER RECEIVABLE (invalid fy 2012)                    use 114700 Due frm St of NC Comp Unit for rec from another univ
114291 UNIV INTER REC-UNREST CUR
114292 UNIV INTER REC-PROPRIET


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114293 UNIV INTER REC-RESTR CUR
114294 UNIV INTER REC-LOAN FUND
114295 UNIV INTER REC-ENDOWMENT
114296 UNIV INTER REC-AGENCY FND
114297 UNIV INTER REC-UNEXP PLNT
114298 UNIV INTER REC-DEBT SVCE
114299 UNIV INTER REC-INV PLANT
114312 Due from Debt Svce Fund
114316 GOV INTRA REC-EXP TRUST
114317 GOV INTRA REC-NONEXP TRST
114412 Due from Debt Svce Fund
114416 GOV INTER REC-EXP TRUST
114417 Due from Nonexp Trst Fund
119500 Amt Provided for LTD Retire.
124312 Advances to Debt Svc Fund
124316 Advances to Exp Trust Fnd
124317 Advances Nonexp Trst Fnd
124600 Advances Prim Gov Agcy-NC
127966 ACCUMULATED AMORTIZATION - EASEMENTS
128100 AMT AVAIL/PROV GLT DEBT                             New acct beginning 6/30/02; for governmental only, will
                                                           be invalid for proprietary
128110 AMT AVAIL-GENERAL FUND
128120 AMT AVAIL-DEBT SVC FUND
128130 Amt Avail In Exp Trst Fnd
128140 AMT AVAIL-CAP IMPROV FUND
128150 AMT AVAIL-SPEC REV FUND
128210 AMT PROV GLT DEBT-GENERAL
128220 Amt to be Prov-Debt Svce
128230 AMT PROV GLT DEBT-EXP TRS
128240 Amt to be Prov-Cap Imp
128250 AMT PROV GLT DEBT-SPC REV
128260 AMT PROVIDED-GLT NONEXPEN
129300 GOODWILL
129900 OTHER NON-CURRENT ASSETS                            moved to invalid 7/30/2002
Clearing Accounts                                          Includes accounts 1138AA plus the ones below.
113801 RECEIVABLES CLEARING
113802 RECEIVABLES CLEARING
113804 DUE FROM CAP IMP FUND
113810 RECEIVABLES CLEARING
113873 RECEIVABLES CLEARING
113899 RECEIVABLES CLEARING
113930 FEDERAL FUNDS REC CLRING
113931 OTHER CON/GRANT REC CLEAR
LIABILITIES:
Current Liabilities:
     Accounts payable & accrued liabilities:
  Accounts payable                                         See below.
211100 ACCOUNTS PAYABLE
211110 DUE TO EMPLOYEES
211120 PRIZE LIABILITY                                     NEW ACCT FOR FY 2005-2006
211121 LOW TIER PRIZE LIABILITY                            NEW ACCT FOR FY 2005-2006
211123 PRIZE LIABILITY - BREAKAGE
211230 PAYROLL GARNISHMENT PAY
211910 OBLIG FOR WORKERS COMP
211940 ACCR-SALES TAX PAYABLE
211941 DMV ACCR-SALES TAX PAY
211950 FED 1099 WITHHOLDING PAY
211951 ST NONRESIDENT WITHHOLD
211952 FED/ST 1099 NONRES WITHLD
211953 NONRESIDENT ALIEN WITHLD                            NEW ACCT for FY 2004-2005
211954 1099 FED WITHHOLDING NONRESIDENT ALIEN WITHLD       NEW ACCT for FY 2006-2007
211960 ESCHEATS PAYABLE
211990 OTH LIABILITIES-ACCRUED
211991 INVESTMT DERIV LIAB-CURR                            NEW ACCT for FY 2009-2010
217110 DEP PAY-CONTR RETAINAGE                             NEW PLACEMENT ON CAFR11P
   Accrued payroll                                         See below.
211210 ACCR-SALARY & WAGES
211220 W/HOLD & EMPLOY MATCH PAY
   Intergovernmental payables                              See below.
211310 INTERGOV PAY-LOCAL GOV
211311 LIAB RESV-SALES & USE TAX
211320 INTERGOV PAY-FED AGENCY
211325 PAYABLES TO OTHER STATES                            NEW ACCT for FY 2010-2011
211330 LIAB RESV FOR WHITE GOODS


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211340 LIAB RESV FOR SCRAP TIRE
211350 LIAB RESV-BEVERAGE TAX
211360 Liab Reserve-Franchise Tx
  Premium tax credit payable                               See below.
211601 PREMIUM TAX CREDIT PAY-ST
   Due to plan participants                                See below.
211500 DUE TO DEFER COMP PARTIC
   Claims payable                                          See below.
215230 ESCHEATS REFUNDS PAY
215290 CLAIMS PAY-OTH ASSISTANCE
Unemployment benefits payable                              See below.
215220 CLAIMS PAY-UNEMPLOYMENT
Due to fiduciary funds                                     See below.
212318 GOV INTRA PAY-PENS TRST
212319 GOV INTRA PAY-AGENCY
212321 GOV INTRA PAY-PRIV PUR TR
212418 GOV INTER PAY-PENS TRST
212419 GOV INTER PAY-AGENCY
212421 GOV INTER PAY-PRIV PUR TR
Due to other funds                                         See below.
212310 GOV INTRA PAY-GENERAL
212311 GOV INTRA PAY-SPECIAL REV
212313 GOV INTRA PAY-CAP IMPROV
212314 GOV INTRA PAY-ENTERPRISE
212315 GOV INTRA PAY-INTERN SVC
212320 GOV INTRA PAY-PERMANENT
212410 GOV INTER PAY-GENERAL
212411 GOV INTER PAY-SPECIAL REV
212413 GOV INTER PAY-CAP IMPROV
212414 GOV INTER PAY-ENTERPRISE
212415 GOV INTER PAY-INTERN SVC
212420 GOV INTER PAY-PERMANENT
Due to component units                                     See below.
212600 DUE TO ST OF NC COMPONENT UNITS                     title changed for FY 2003-2004
Due to agency/institution component units                  See below.
212700 DUE TO AG/INSTITUTION COMPONENT UNITS               NEW ACCT for FY 2003-2004
Due to primary government                                  See below.
212500 DUE TO PRIMARY GOV AGENCY
Obligations under reverse repo agre                        See below.
213100 OBL UNDER RVRSE PUR AGREE
Obligation under securities lending                        See below.
213150 OBL UNDER SECUR LEND TRAN
Hedging derivatives liability
219200 Hedging deriv liab -Curr                            NEW ACCT for FY 2009-2010
Deferred Inflow of resources
219201 Deferred Inflow - Current                           NEW ACCT for FY 2009-2010
Notes payable*                                             See below.
213200 NOTES PAYABLE                                       *Rolls to Long Term Liabilities Due within 1 year for CU and GW
Capital leases payable *                                   See below.
214100 CAPITAL LEASES PAYABLES                             *Rolls to Long Term Liabilities Due within 1 year for CU and GW
Medical claims payable                                     See below.
215210 CLAIMS PAY-MEDICAL
Liability insurance trust fund payable *                   See below.
215291 LIAB INS TRUST FD PAY-CUR                           *Rolls to Long Term Liabilities Due within 1 year for CU and GW
Revolving line of credit payable                           See below.
219100 Revolving line of credit                            NEW ACCT for FY 2002-2003
Commercial paper payable                                   See below.
219101 Commercial paper                                    NEW ACCT for FY 2002-2003
Bond anticipation notes payable                            See below.
219102 Anticipation notes                                  NEW ACCT for FY 2002-2003
Bonds & similar debt payable *                             See below.
216100 REVENUE BONDS PAYABLE                               *Rolls to Long Term Liabilities Due within 1 year for CU and GW
216105 CERTIF OF PARTICIPA PAYAB                           NEW ACCT FOR FY 2003-2004
Interest payable
. Matured Interest Payable                                 See below.
216210 MATURED INTEREST PAYABLE
. Accrued Interest Payable                                 See below.
216220 ACCRUED INTEREST PAYABLE
Deposits payable                                           See below.
217120 DEP PAY-FEDERAL GOV
217130 N.C. Funds and Govt Units
217140 DEP PAY-PATIENT DEPOSITS
217150 DEP PAY-STUDENT DEPOSITS
217160 DEP PAY-TENANTS DEPOSIT


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217170 DUE TO DEFER COMP PARTIC
Funds held for others                                                 See below.
217190 FUNDS HELD FOR OTHERS
Arbitrage rebate payable *                                            See below. (moved from upder A/P to separate caption
211400 ARBITRAGE REBATE PAYABLE                                       *Rolls to Long Term Liabilities Due within 1 year for CU and GW
Annuity & life income payable *                                       See below.
211915 ANNUITY & LIFE INCOME PAYABLE                                  *Rolls to Long Term Liabilities Due within 1 year for CU and GW
Federal unemployment acct advances                                    See below.
Fed unemploy acct advances- current                                   New caption FY 2010-2011
211918 - Federal unemployment accounts -current
Pollution Remediation *                                               See below.(new acct FY 2008-2009)
211919 -Pollution Remediation Payable - Current                       *Rolls to Long Term Liabilities Due within 1 year for CU and GW
Accrued vacation leave *                                              See below.
211920 ACCRUED VACATION                                               *Rolls to Long Term Liabilities Due within 1 year for CU and GW
                                                                      See below. Changed from Deferred Rev caption for
Unearned revenue                                                      2005-2006.
218110 REV COLLECTED IN ADV
218111 UNEARNED INSURANCE PREM
218200 OTHER DEFERRED CREDITS
Noncurrent Liabilities:
      Accounts payable & accrued liabilities:
  Accounts payable                                                    See below.
221100 ACCTS PAYABLE-NON CURR
221910 OTHER PAYABLES-NON CURR
221930 ESCHEATS PAYABLE
227110 DEP PAY-CONTR RETAINAGE                                        NEW PLACEMENT ON CAFR11P
221991 INVEST DERIV LIAB NONCURR                                      NEW ACCT for FY 2009-2010
  Deferred death benefit payable                                      See below.
221500 DEFERRED DEATH BEN PAY
  Premium tax credit payable                                          See below.
221601 PREMIUM TAX CREDIT PAY-LT
  Intergovernmental payables                                          See below
221320 INTERGOV PAY-FED-NONCURR
  Claims payable                                                      See below.
221990 OBLIG FOR WORKER COMP
225290 Other Assist Claims Pay
Unemployment benefits payable                                         See below.
225220 Unemployment Claims Pay
Due to component units                                                No accounts roll to this caption currently.
( Blank )
Due to primary government                                             See below.
222700 DUE TO PRIMARY GOV AGENCY
Advances from primary government
222500 ADV FROM PRIM GOV AGENCY
Advance from Other funds                                              See below.
222310 GOV INTRA PAY-GENERAL
222311 GOV INTRA PAY-SPECIAL REV
222313 Advances From Cap Imp Fnd
222314 Advances From Enterp Fund
222315 Advances From Int Svc Fnd
222318 Advances Pension Trst Fnd
222319 Advances From Agency Fund
Advances from component units                                         See below.
222600 Advances from Comp Units
Contracts payable                                                     No accounts roll to this caption currently.
( blank )
Hedging derivatives liability
229200 HEDGING DERIV LIAB-NONCURR                                     NEW ACCT for FY 2009-2010
Deferred inflow of resources
229201 DEFERRED INFLOW NONCURR                                        NEW ACCT for FY 2009-2010
Notes payable *                                                       See below.
223200 NON-CURRENT NOTES PAYABLE                                      *Rolls to Long Term Liabilities Due in more than 1 yr for CU & GW
Capital leases *                                                      See below.
224100 CAPITAL LEASES PAYABLE                                         *Rolls to Long Term Liabilities Due in more than 1 yr for CU & GW
Medical claims payable                                                See below.
225210 CLAIMS PAYABLE-MEDICAL
Liability insurance trust fund payable *                              See below.
225291 LIAB INS TRUST FD PAY-NONCUR                                   *Rolls to Long Term Liabilities Due in more than 1 yr for CU & GW
Bonds & similar debt payable *                                        See below.
226100 REVENUE BONDS PAYABLE                                          *Rolls to Long Term Liabilities Due in more than 1 yr for CU & GW
226101 GENERAL OBLIGATION BONDS PAYABLE                               NEW    ACCT for FY 2002-2003
226102 LSE-PURCH REV BNDS PAYABLE                                     NEW    ACCT FOR FY 2003-2004
226105 CERTIFICATES OF PARTICIPATION PAYABLE                          NEW    ACCT for FY 2002-2003
226106 LIMITED OBLIGATION BONDS PAYABLE                               NEW    ACCT FOR FY 2007-2008


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226110 UNAMORT DISC ON BONDS PAY
226120 UNAMORT PREM ON BONDS PAY                                      acct title change 7/12/02
226130 UNAMORT CHARGE-REFUNDING BONDS
226140 DEEP DISCOUNT DEBT
Deposits payable                                                      See below.
227120 Federal Government
227130 N.C. Funds and Govt Units
227140 Patient Deposits
227150 DEP PAY-STUDENT DEPOSITS
227160 Tenants Deposits
227170 Due to Defd Comp Plan Par
Funds held for others                                                 See below.
227190 FUNDS HELD FOR OTHERS
227191 FNDS HLD TRUST POOL PARTI
Arbitrage rebate payable *                                            See below (moved from under A/P to separate caption)
221400 ARBITRAGE REBATE PAYABLE                                       *Rolls to Long Term Liabilities Due in more than 1 yr for CU & GW
Annuity & life income payable *                                       See below.
221915 ANNUITY & LIFE INCOME PAYABLE                                  *Rolls to Long Term Liabilities Due in more than 1 yr for CU & GW
Federal unemployment acct advances                                    See below.
Fed unemploy acct advances- noncurr
221918 - Federal unemployment accounts -noncurrent                    New account FY-2010-2011
Pollution Remediation *                                               See below. (new acct FY 2008-2009)
221919 -Pollution Remediation Payable - NonCurrent                    New Account FY 2008-2009.
Accrued vacation leave *                                              See below.
221920 ACCRUED VACATION                                               *Rolls to Long Term Liabilities Due in more than 1 yr for CU & GW
UNCLASSIFIED LIABILITIES                                              None at this time.

Valid asset accts that must be zero at year-end                       See below.
212191 UNIV INTRA PAY-UNREST CUR                                      moved from unclass for 2005-2006
212192 UNIV INTRA PAY-PROPRI                                          moved from unclass for 2005-2006
212193 UNIV INTRA PAY-RESTR CUR                                       moved from unclass for 2005-2006
212194 UNIV INTRA PAY-LOAN                                            moved from unclass for 2005-2006
212195 UNIV INTRA PAY-ENDOWMENT                                       moved from unclass for 2005-2006
212196 UNIV INTRA PAY-AGENCY                                          moved from unclass for 2005-2006
212197 UNIV INTRA PAY-UNEXP PLNT                                      moved from unclass for 2005-2006
212198 UNIV INTRA PAY-DEBT SVC                                        moved from unclass for 2005-2006
212199 UNIV INTRA PAY-INV/PLANT                                       moved from unclass for 2005-2006
INVALID Liability Accounts                                            Beginning 6/30/02
211370 Liab resv for Solid waste                                      NEW ACCT FOR FY 2007-2008
211600 TAX REFUNDS PAYABLE
211999 AP ACCRUAL CLEARING                                            moved from clearing accounts 2005-2006
212290 UNIV INTER PAYABLE (invalid FY 2012)                           use 212600 Due to Comp Unit for payable to another univ
212291 UNIV INTER PAY-UNREST CUR
212292 UNIV INTER PAY-PROPRI
212293 UNIV INTER PAY-RESTR CUR
212294 UNIV INTER PAY-LOAN
212295 UNIV INTER PAY-ENDOWMENT
212296 UNIV INTER PAY-AGENCY
212297 UNIV INTER PAY-UNEX PLANT
212298 UNIV INTER PAY-DEBT SVC
212299 UNIV INTER PAY-INV PLANT
212312 GOV INTRA PAY-DEBT SVC
212316 GOV INTRA PAY-EXP TRUST
212317 GOV INTRA PAY-NONEXP TRST
212412 Due To Debt Service Fund
212416 GOV INTER PAY-EXP TRUST
212417 Due To Nonexp Trust Fund
215110 BENEFIT PAY-PENSION
215120 State Retirement Sys Pay
216110 DISCNT/PREM ON BONDS PAY                                       use noncurrent acct 226110
216120 UNDERWRITERS FEES                                              use noncurrent acct 226120
216130 DEF CHRGE DUE TO ADV REF                                       use noncurrent bonds payable accts 2261XX
216140 Deep Discount Debt                                             use noncurrent bonds payable accts 2261XX
216150 MATURED BONDS PAYABLE                                          use noncurrent bonds payable accts 2261XX
216160 Unmatured Bonds Payable                                        use noncurrent bonds payable accts 2261XX
217180 INV TRUST DISTRIBUTIONS                                        proprietary funds should not use/have this acct.(7/22/02)
217191 FNDS HLD TRUST POOL PARTI                                      use noncurrent acct 227191
218120 DEF REV-UNAVAIL CURR PER                                       moved from Unearned Rev 2005-2006
219000 OTHER CURRENT LIABILITIES                                      moved to invalid 7/30/2002
222312 Advances From Dbt Svc Fnd                                      Not used since GASB 34
222316 Advances Exp Trst Fund                                         Not used since GASB 34
222317 Advances Nonexp Trst Fnd                                       Not used since GASB 34
229000 OTHER NON-CURRENT LIAB                                         moved to invalid 7/30/2002
Clearing Accounts                                                     Includes account 2138AA plus the ones below.


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211240 CENTRAL PAYROLL CLEARING
211250 ELECTRONIC PAYABLES CLEAR
211255 PAYROLL BENEFITS PAYABLES CLEAR                     NEW ACCT for FY 2004-2005
211260 PROCUREMENT CARD CLEARING
211270 A/P RECOVERY CLEARING
211280 SET OFF DEBT CLEARING
211930 HEALTH BENEFITS PAYABLE
211970 FED CONT/GRANT PAY CLEAR
211971 OTHER CONT/GRANT PAY CLEA
2138AA PAYABLES CLEARING
Net Assets                                                 See below.
330000 NET ASSETS
Net Assets Adjustments                                     See below
330001 RESTATEMENT-NET ASSETS
Revenue/expense summaries                                  See below.
399998 PRIOR YEAR REV/EXP SUM
399999 Curr Year Rev/Exp Summary
UNCLASSIFIED FUND EQUITY                                   See below.
390000 COMPANY CLOSING ACCOUNT                             should be zero at year-end
999999 SUSPENSE ACCOUNT                                    should be zero at year-end
999999998 SUSPENSE ACCOUNT                                 should be zero at year-end
INVALID Equity Accts                                       See below
310000 CONTRIBUTED CAPITAL
311000 CONT CAPITAL-DONATE ASSET
320000 FUND BALANCE
320001 RESTATEMENT-FUND BAL
32xxxx RESERVED BALANCES ( OLD REPORTING MODEL)
321101 RESV BAL-INVENTORIES
321102 RESV BAL-INVTY-VARIANCE
321103 RESV BAL-SPECIFIC ENCUM
321104 RESV BAL-CLEAN WATER PROJ
321105 RESV BAL-RETRE HLTH PREM
321106 RESV BAL-ENERGY CONSERV
321107 RESV BAL-MEDICAID
321108 RESV BAL-ADV FOR COM UNIT
321109 RESV BAL-SAVINGS
321110 RESV BAL-REPAIRS&RENOV
321111 RESV BAL-DISPROP SHARE
321112 RESV BAL-VAC & SICK LEAVE
321113 RESV BAL-NOTES REC
321114 RESV BAL-PUB SCHL BLDG
321115 RESV-CRIT SCHL FAC NEEDS
321116 RESV BAL-PREPAID EXPENSE
321117 RESV BAL-CAPITAL PROJECTS
321118 RESV BAL-CLAIMS/BENEFITS
321119 RESV BAL-LOAN & GRANT COM
321120 RESV BAL-ABANDONED PROP
321121 RESV BAL-POLITICL PARTIES
321122 RESV BAL-WILDLIFE ENDOW
321123 RESV BAL-RETIREMENT SYS
321124 RES-WILDLIFE LT INTEREST
321125 RES-WILDLIFE ST INTEREST
321126 RES-WILDLIFE INTEREST EX
321127 RES-WILDLIFE TRANS YOUTH
321128 RES-CHEM ALCH TEST
321129 RES-CULTURAL RESOURCES
321130 RES-RESV FED RETIREE ADMIN.
321131 RESV FED RETIREE REFUND
321132 RESV CLEAN WATER MGMT.
321133 RESERVE FOR INVESTMENTS
321134 RESV BAL-INTANGIBLE TAX
321135 RESV BAL-RAILROAD
321137 RESV BAL-BAILEY & EMORY
321138 RESERVE FOR WORK FIRST
321139 RESERVE FOR DPI ALLOCATIO
321140 RESERVE-WILDLIFE TRANS IN
321141 RESERVE FOR AQUARIUMS
321142 RESV FOR RAILROAD DIVIDENDS
321190 RESV BAL-OTHER RESERVED
321198 RESV BAL-MONTHLY ACCRUALS
321199 RESV BEG FUND BAL ADJUST
322100 RESTR FUND BALANCE
322101 RESTR BAL-LOANS
322102 RESTR BAL-ENDOWMENTS


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322103 RESTR-REV BOND RETIREMENT
322104 RESTR FOR RESTR FUNDS
322105 RESTRICTED FOR UNEXP PLNT
322106 REST US GOV GRANTS REFUND
322107 RESTRICTED FOR TERM ENDOW
322108 RESTRICT FOR QUASI-ENDOWM
322109 REST ANNUITY LIFE INC FDS
322110 RESTRICT REPAIR & REPLACE
322190 RESTR BEG FUND BAL ADJUST
323110 UNRESV-UNDESIG FUND BAL
323120 UNRESV-SUBSEQUENT YR EXP
323130 UNRES SAVINGS RESERVE
323201 DES REPAIRS & RENOVATIONS
323202 DES CW MANAGEMNT TRUST FD
323203 DES DISPROPORTIONATE SHAR
323204 DES AQUARIUMS
323205 DES WORK FIRST
323206 DES CAPITAL PROJECTS
323207 DES RAILROAD DIVIDENDS
323208 DES INTANGIBLES RESERVE
323190 UNRSV BEG FUND BAL ADJUST
324110 UNRESTR-UNDESIG FUND BAL
324120 UNRESTR-SUBSEQUENT YR EXP
324130 UNRESTRICTED QUASI ENDOW
324190 UNRESTR-BEG FUND BAL ADJ
331910 RET EARN-AJD TO CSH REV
331920 RET EARN-AJD TO CSH EXP
340000 INVESTMENT IN PROPERTY

ACCOUNT ROLL-UP FOR CAFR 53P                                                       UPDATED 4/5/2012
OPERATING REVENUES
Sales and services, net                                     See below.
434101 SALES/SERVICES - BAD DEBT
434102 SALES/SERVICES-ALLOWANCE
434110 HOUSEHOLD/CLEANING SVC
434120 TRANSPORTATION SALES/SVC
434131 TELEPHONE/TELECOM SVC
434132 COMPUTER SALES & SVC
434133 POSTGE,FRGHT & DELIV SVC
434134 PRINT, BIND & DUPLIC SVC
434139 OTHER COMMUNICATION SVC
434140 MAINTENANCE & REPAIR SVC
434150 FOOD & VENDING SVC
434160 PROFESSIONAL SERVICES
434170 UTILITY SALES & SERVICES
434180 AGRICULT & FORESTRY SVC
434190 OTHER SALES & SERVICES
434195 UNIV/CC AUXILIARY SALES
434196 SALES COMMISSIONS                                    NEW ACCT FOR FY 2005-2006
434310 SALE OF PUBLICATIONS
434390 OTH SALES OF GOODS
434700 LOTTERY TICKET SALES                                 NEW ACCT FOR FY 2005-2006
Student tuition and fees, net                               See below.
4358XX Tuition & fees
Patient services, net                                       See below.
434200 HOSPITAL & MEDICAL SALES
434201 HOSP/MED SALES-BAD DEBT
535611 CONTRACTUAL ADJUSTMENTS
535612 INDIGENT CARE WRITE-OFFS
Employer contributions                                      See below.
436150 EMPLYER UNEMP INS CONTRIB
Federal appropriations                                      See below.
432997 FEDERAL APPROPRIATIONS
Federal grants and contracts                                Accounts 4327AA
State and local grants and contacts                         Accounts 4328AA,432CAA, 432FAA, 432HAA
Nongovernmental grants and contacts                         Accounts 432BAA
Interest earnings on loans                                  See below.
433200 INTEREST EARN ON LOANS-PROGRAM
433210 CONSTRUCTION PERIOD INT
437112 LOAN COLLECTION-INTEREST
Rental and lease earnings                                   See below.
434410 RENTAL OF REAL PROPERTY
434420 RENTAL OF EQUIPMENT

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434430 RENTAL PARKING LOTS
                                                                    Accts 435XXX except for 435590,4358XX, 435829,
Fees, licenses and fines                                            435900064, 435710, 435711
437993 ELECTRON/DIGITAL TRAN FEE                                    moved from Misc Rev 2005-2006
437994 RETURNED CHECK FEE                                           moved from Misc Rev 2005-2006
435901 UPPER PAYMENT LIMIT (UPL) HOSPITAL ASSESSMENTS               New for FY 2011-2012
435902 EQUITY ASSESSMENTS                                           New for FY 2011-2012
435903 PUB HOSP ENHANCED DEF PAY                                    New for FY 2011-2012
538030 FINE/PENALTY/FORFEIT -TRANSFER                               New account for FY 2010-2011
Toll revenue                                                        See below.
435710 Toll receipts                                                New for FY 2010-2011
435711 Toll receipts - bad debt                                     New for FY 2010-2011
Insurance premiums                                                  See below.
434600 INSURANCE PREMIUMS
Miscellaneous                                                       See below.
437111 LOAN COLLECTION-PRINCIPAL
437115 LIQU. DAMAGE COLLECTIONS
437117 REBATES
437118 PER DIEM COLLECTIONS
437119 PUBLIC ASSIST COLLECTIONS
437120 MED RECOUP NON-ST AGENCY
437121 PAYBACK SETTLEMENTS
437122 ACCTS REC INTEREST
437123 ACCTS REC PENALTY
437127 PROCUREMENT CARD REBATES                                     NEW FOR FY 2008
437800 RESERVE TO BDGT REDUCTION
437990 OTHER MISC REV-PROGRAM
437995 OTHER MISC REV-GENERAL
UNCLASSIFIED REVENUES                                               See below.
432998 COUNTY APPROPRIATIONS                                        will be analyzed, when used
Valid rev accts that must be zero at year-end                       See below.
432996 PROVIDER MATCH                                               moved from unclass for 2005-2006
435900064 STATE ICF-MR ASSESSMENT CLEARING                          moved from fees for 2005-2006
437210 PROCEEDS-GENERAL OBLIGATION BONDS                            moved from unclass for 2005-2006
437211 PROCEEDS - REVENUE BONDS                                     moved from unclass for 2005-2006
437212 PROCEEDS OF REFUND DEBT                                      moved from unclass for 2005-2006
437213 PROCEEDS-CAPITAL LEASES                                      moved from unclass for 2005-2006
437214 PROCEEDS-OTHER FINANCING                                     moved from unclass for 2005-2006
437215 BOND PREMIUM                                                 moved from unclass for 2005-2006
437217 PROCEED-LSE PURCH REV BND                                    moved from unclass for 2005-2006
437218 PROCEEDS - GARVEE                                            NEW FOR FY 2007-2008
437219 PROCEEDS-LIMITED OBLIGATION BONDS                            NEW ACCT FOR FY 2007-2008
437220 PROCEEDS -FEDERAL LOAN                                       NEW FOR FY 2009-2010
437300 INDIRECT(OVERHD) COST REC                                    moved from misc for 2006-2007
437500 RETIREMENT OF INDEBTEDNES                                    moved from misc for 2005-2006
437600 PLANT FUND ADDITION-UNIV                                     moved from misc for 2005-2006
437992 IMP/PETTY CASH RE-DEPOSIT                                    moved from misc for 2005-2006
438045 INTERFUND BORROWING                                          NEW FOR FY 2010-2011
438046 INTERFUND BORROWING REPAYMENT                                NEW FOR FY 2010-2011
4389 PRIOR YEAR CARRYFORWARD                                        moved from trf in for 2005-2006
438RAA Transfer In- ARRA Billing Rate (should be zero for year end) NEW ACCOUNT FOR FY 2009-2010
INVALID Revenue Accounts                                            See below.
431100 TAX REVENUES
431101 HIGHWAY USE TAX
431102 MOTOR FUEL TAX
431200 TAX REVENUE REFUNDS
431201 TAX REFUND HIGHWAY USE
431202 TAX REFUND MOTOR FUEL
431300 TAX DISTRIBUTION IN
431400 TAX DISTRIBUTION OUT
432999 FEDERAL GRANTS - NONOPER
433110 INT/DIV ON INVESTMENTS
433112 INTEREST INC-BOND PROCEED
433113 INT/DIV INC INVST-GENERAL
433114 INT INC-BOND PROC-GENERAL
433120 STIF INTEREST INCOME
433122 STIF INT INC-GENERAL REV
433130 LTIF INTEREST INCOME
433132 LTIF INT INC-GENERAL REV
433140 EQUITY FUND INT INCOME
433150 REAL ESTATE FUND INT INC
433160 VENTURE CAP FUND INT INC
433170 LIQUID ASSET FUND INT INC
                                                                    New
433180 INFLATION PROTECTION INVESTMENT FUND INTEREST INCOME Account FY 2009-2010


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433190 CREDIT INVESTMENT FUND INTEREST INCOME                New Account FY 2009-2010
433201 INT EARNINGS LOAN-GENERAL                             Use acct 433200
434320 SALE OF SURPLUS PROPERTY
434500 SALE OF LAND
435590 TOBACCO SETTLEMENT
435829 NONRES MILITARY TUITION                               moved from Fees, Lic 2005-2006
436110 PENS/INSUR EMPLYER CONTR
436120 PENS/INSUR EMPLYEE CONTR
436130 ON BEHALF CONTRIBUTIONS
436140 RETIREE INSURANCE CONTRIB
436160 TRUSTEE DEPOSITS
436201 PRIV DON & GIFTS - NONOP                              Use accts 436200 or 436203
436300 PUBLIC DONATIONS & GIFTS                              Use accts 436200 or 436203
436301 PUB DON & GIFTS - NONOPER                             Use accts 436200 or 436203
437113 INSURANCE RECOVERIES                                  moved from Miscell Rev 2005-2006
437114 ESCHEAT FUND COLLECTIONS
437216 CERTIFICATES OF PARTICIPA
437400 REALIZED GAIN-SALE OF INV
437401 REALIZD GAIN-SALE INV-GEN
437410 UNREALIZD GAIN INV-PROGRM
437411 UNREALIZD GAIN INV-GENERL
437420 PURCHASE/REDEMPT OF UNITS
437430 REINVESTMENT OF DISTRIB
438030 TRANSFER FROM CIVIL FINE/PENALTY FUND                 New Account FY 2010-2011
4382AA STATEWIDE REIMBURSEMENTS
OPERATING EXPENSES
Personal services
. Personal services                                          See below.
531110 EPA REG SALARIES-UNIV
531111 EPA-REG SALARIES-APPRO
531112 EPA-REG SALARIES-RECPT
531113 EPA-REG SALARIES-UNDESIG
531114 EPA-REG SAL/WAGE-INDIRECT                             ADDED 2004
531120 EPA-SPC SAL-APP-DIRECTOR
531121 EPA-SPC SAL-APP-JUDGES
531122 EPA-SPC SAL-APP-DA/AST DA
531123 EPA-SPC SAL-APP-MAGISTRAT
531124 EPA-SPC SAL-APP-CRT REP
531125 EPA-SPC SAL-APP-CLERK
531126 EPA-SPC SAL-APP-SPEC COUN
531127 EPA-SPC SAL-APP-CRT COUN
531128 EPA-SPC SAL-APP-PD/AST PD
531129 EPA-SPC SAL-APP-AD/AST AD
531130 EPA-SPC-SAL-APP-STAFF
531141 SEC/COUNCIL OF ST SAL-APP
531142 EPA SEC/COUNCIL OF ST SAL
531150 EPA-TEACH SALARIES-UNIV
531151 EPA-TEACH SALARIES-APPRO
531152 EPA-TEACH SALARIES-RECPT
531153 EPA - TEACH SALARIES - UNDESIGNATED
531154 EPA - TIME LIMITED SAL - APPROPRIATED
531156 EPA - TIME LIMITED TEACH SAL - UNDESIGNATED
531160 EPA - TIME LIMITED SAL - UNIVERSITY
531155 EPA-T LIMIT TEACH SAL-REC                             NEW ACCT FOR FY 2002-2003
531161 EPA- Time limited Sal- Approp                         Old account used in FY 2008-2009
531162 EPA-TIME LIMITED SAL-RECP
531191 EPA-REG SALARY -INCREASES
531192 EPA-TEACH SAL -INCREASES
531210 SPA-REG SALARIES-UNIV
531211 SPA-REG SALARIES-APPRO
531212 SPA-REG SALARIES-RECPT
531213 SPA-REG SALARIES-UNDESIG
531214 SPA-REG SAL/WAGE-INDIRECT
531220 SPA TIME LIMITED SAL-UNIV
531221 SPA TIME LIMITED SAL-APP
531222 SPA TIME LIMITEDSAL-REC
531223 SPA TIME LIMITED SAL-UNDE
531230 LEO SALARIES-UNIVERSITY                               NEW   ACCT FOR FY 2005-2006. Title changed in 2009-2010
531231 LEO SALARIES -APPROPRIATED                            NEW   ACCT FOR FY 2005-2006. Title changed in 2009-2010
531232 LEO SALARIES -RECEIPTS                                NEW   ACCT FOR FY 2005-2006. Title changed in 2009-2010
531233 LEO SALARIES -UNDESIGNATED                            NEW   ACCT FOR FY 2005-2006. Title changed in 2009-2010
531251 SPA-TEACH SALARIES-APPRO
531252 SPA-TEACH SALARIES-RECPT
531253 SPA-TEACH SALARIES-UNDESG


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531254 SPA TEACHING SUPPL-APPROP
531255 SPA TEACHING SUPPLE-REC
531256 SPA TEACHING SUPP-UNDESIG
531257 SPA T LIMIT TEACH SAL-APP
531258 SPA T LIMIT TEACH SAL-REC
531291 SPA REG SALARY -INCREASES
531292 SPA TEACH SAL -INCREASES
531310 REG(N S) TEMP WAGES-UNIV
531311 REG(N S) TEMP WAGES-APPR
531312 REG(N S) TEMP WAGES-RECPT
531313 REG(N S) TEMP WAGES-UNDES
531320 CONTR EMPL PER IRS-UNIV
531321 CONTR EMPL PER IRS-APPRO
531322 CONTR EMPL PER IRS-RECPT
531323 CONTR EMPL PER IRS-UNDES
531350 STU TEMP WAGES - UNIV
531351 STU TEMP WAGES - APPRO
531352 STU TEMP WAGES - RECPTS
531353 STU TEMP WAGES - UNDESIG
531410 OT PAY - UNIV
531411 OT PAY - APPROPRIATED
531412 OT PAY - RECEIPTS
531413 OT PAY - UNDESIGNATED
531420 HOLIDAY PAY - UNIV
531421 HOLIDAY PAY - APPRO
531421000 HOLIDAY PAY - APPRO
531422 HOLIDAY PAY - RECEIPTS
531423 HOLIDAY PAY - UNDESIGNATD
531430 SHIFT PREM PAY - UNIV
531431 SHIFT PREM PAY - APPRO
531432 SHIFT PREM PAY - RECEIPTS
531433 SHIFT PREM PAY - UNDESIG
531440 CALLBK/STBY PREM PAY-UNIV
531441 CALLBK/STBY PREM PAY-APPR
531442 CALLBK/STBY PREM PAY-RECT
531443 CALLBK/STBY PREM PAY-UNDE
531450 DUAL EMPL WAGES - UNIV
531452 DUAL EMPL WAGES - RECPTS
531453 DUAL EMPL WAGES - UNDESIG
531620 SEVER SLRY CONTINUE-UNIV
531621 SEVER SLRY CONTINUE-APPRO
531622 SEVER SLRY CONTINUE-RECT
531623 SEVER SLRY CONTINUE-UNDES
531641 INMATE LABOR
531642 THERAPEUTIC WAGES
531643 NATIONAL GUARD PAYMENTS
531649 OTH SPECIAL PROGRAM WAGES
531651 COMPENSATION TO BOARD MEM
531652 COMPEN TO OTH ELECTED OFF
. Employee benefits                                        See below.
531460 EPA&SPA-LONGVTY PAY-UNIV
531461 EPA&SPA-LONGVTY PAY-APPRO
531462 EPA&SPA-LONGVTY PAY-REC                             Acct 531462001 inactivated 6/1/05
531463 EPA&SPA-LONGVTY PAY-UNDES
531464 LONGEVITY-INDIRECT COST
531471 BONUS INCENTIVE PAY - APPROP
531472 BONUS INCENTIVE WAGES- RECEIPTS                     NEW ACCT FOR FY 2007-2008
531510 SOCIAL SEC CONTRIB-UNIV
531511 SOCIAL SEC CONTRIB-APPRO
531512 SOCIAL SEC CONTRIB-RECPTS
531513 SOCIAL SEC CONTRIB-UNDES
531514 SOC SECURITY-INDIRECT COS
531520 REG RETIRE CONTRIB-UNIV
531521 REG RETIRE CONTRIB-APPRO
531522 REG RETIRE CONTRIB-RECPTS
531523 REG RETIRE CONTRIB-UNDES
531524 REG RETIRE-INDIRECT COST
531530 LEO RETIRE CONTRIB-UNIV
531531 LEO RETIRE CONTRIB-APPRO
531532 LEO RETIRE CONTRIB-RECPTS
531533 LEO RETIRE CONTRIB-UNDES
531540 OPT RETIRE CONTRIB-UNIV
531541 OPTIONAL RETIREMENT - APPROPRIATED
531542 OPTIONAL RETIREMENT - RECEIPTS


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531550 OTHER RETIREMENT CONTRIB
531560 MED INS CONTRIB-UNIV
531561 MED INS CONTRIB-APPRO
531562 MED INS CONTRIB-RECPTS
531563 MED INS CONTRIB-UNDES
531564 MED INS CONTRIB-INDIRECT
531571 DISABILITY INS PREM
531572 UNEMP COMP PAYMNTS TO ESC
531573 WORKER COMP PREMIUMS
531574 ADDITIONAL EMPLOYEE BENEFITS                    NEW ACCT FOR FY 2003-2004
531575 EMPLOYEE ASSISTANCE PROGR                       NEW ACCT FOR FY 2005-2006
531576 FLEXIBLE SPENDING ACCOUNT SAVINGS TRANSFER      NEW ACCT FOR FY 2007-2008
531590 RESERVES FOR STAFF BENE
531611 EMPLOYEE SUGGESTION AWARD
531624 GRIEVANCE SETTLEMENT
531625 ST DISABILITY PMT-UNDES/UNIV
531626 EXTEND ST DISABILITY PMT
531627 ST DISABILITY PMT-APPROP                        ADDED 2004
531628 ST DISABILITY PMT-RECEIPT                       ADDED 2004
531631 WRKER COMP-MED PAYMENTS
531632 WRKER COMP-TEMP DIS PAYMN
531633 WRKER COMP-PERM DIS PAYMN
531634 WRKER COMP-DEATH BENEFITS
531639 OTHER WORKERS COMP COSTS
531660 TAXBLE EMPL EXP REIMB
531661 TAXABLE EMPLOYEE EXPENSE REIMBURSEMENT - APPROPRIATED
531662 TAXABLE EMPLOYEE EXPENSE REIMBURSEMENT-RECEIPTS NEW ACCT FOR FY 2007-2008
                                                       set up
531663 TAXABLE EMPLOYEE EXPENSE REIMBURSEMENT- UNDESIGNATED in 6/2/07. Not used yet.
531664 NONTAXABLE EMPLOYEE CELL PHONE REIMBURSEMENT    NEW ACCT FOR FY 2011-2012
531700 CHANGE IN ACCRD VACATION
531998 HLTH BNFITS INTRFACE SUSP
531999 PAYROLL INTRFACE SUSPENSE
532941 EMP EDUCATION ASSIST PROG                       moved from Other Services 2005-2006
532942 OTHER EMP EDUCATIONAL EXP                       moved from Other Services 2005-2006
532950 EMP MOVING EXPENSES
532951 STAFF TUITION WAIVER
535810 STUD/PATINT ENTRTNMNT EXP
535840 SERVICE & OTHER AWARDS
Unemployment benefits                                  See below.
535241 UNEMP COMP PAYMENTS
Supplies and materials                                 533XXX except 533800
533XXX Supplies except 533800
Services
. Contracted personal services                         See below.
532110 LEGAL SERVICES
532120 FINAN/AUDIT SERVICES
532123 ARRA BILLING RATE
532131 HOSPITAL PROVDED MED SERV
532132 OTHER PROVIDED MED SER
532133 EMPLYEE/EMPLYMENT PHYSICA
532140 OTHER INFORMATN TECHNOLGY SVCS
532141 WAN SUPPORT SERVICES                            NEW effective July 1, 2002
532142 VIDEO TRANSMISSION SUPPORT SVCS                 NEW effective January 1, 2003
532143 LAN SUPPORT SERVICES                            NEW effective January 1, 2003
532144 PC/PRINTER SUPPORT SVC                          NEW effective January 1, 2003
532145 SERVER SUPPORT SVC                              NEW effective January 1, 2003
532146 MAINFRAME SUPPORT SVC                           NEW effective January 1, 2003
532147 IT SEAT MANAGEMENT SVC
532150 ACADEMIC SERVICES
532150000 ACADEMIC SERVICES
532160 ENGINEERING SERVICES
532170 ADMIN SERVICES
532171 ADMIN SVCS-EXTENDED SVCS
532181 FOOD SER AGREEMENT
532182 LAUNDRY SER AGREEMENT
532183 LABORATORY SER AGREEMENT
532183000 LABORATORY SER AGREEMENT
532185 WASTE REM/RECY SER AGREEM
532185000 WASTE REM/RECY SER AGREEM
532185355 WASTE REM/RECY SER AGREEM
532186 SECURITY SERVICE AGREE
532187 PEST CONTROL AGREEMENT
532188 LAWNS & GROUNDS SER AGREE
532191 DUAL EMP PAY TO AGENCY


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532192 HONORARIUMS
532193 TRANSPORTATION SVCS
532194 EMPLOYEE ON LOAN PAYMENTS
532195 VETERINARY SERVICES                                NEW ACCT FOR FY 2004-2005
532196 RESTORATION SERVICES                               NEW ACCT FOR FY 2005-2006
532197 GAMING SYSTEMS SERVICES                            NEW ACCT FOR FY 2005-2006
532199 MISC CONTRACTUAL SERVICES                          Acct 532199014 inactivated 5/9/05
532199000 MISC CONTRACTUAL SERVICES
532199001 MISC SVC-AUCTION SVC
532199002 MISC SVC-AGRI/FORSTRY SVC
532199003 MISC SVC-BURIAL/CREM SVCS
532199004 MISC SVC-INTERPRETER SVCS
532199005 MISC SVC-O/S HOUSE CSTS-M
532199006 MISC SVC-O/S HOUSE CSTS-F
532199007 MISC SVC-NURSE AID TR PG
532199008 PARENT KIDNAP SVCS
532199009 PARENT LOCATING SERVICES
532199010 TRANSITIONAL HOME PROGRAM
532199215 MISC CONTRACTUAL SERVICES
532199310 MISC CONTRACTUAL SERVICES
532199314 MISC CONTRACTUAL SERVICES
532199356 STUDENT WORK PROGRAM
53219935A MISC CONTRACTUAL SERVICES
532199380 MISC CONTRACTUAL SERVICES
532199383 MISC CONTRACTUAL SERVICES
532199476 MISC CONTRACTUAL SERVICES
532199604 ACQ OF ROW-DEED FROM IND
532199619 MISC CONTRACTUAL SERVICES
532199900 WORKSHOP/CONF EXP-MISC
. Utilities                                               See below.
532210 ENRG SER -ELECTRICAL
532220 ENRG SER -NAT.GAS/PROPANE
532230 ENRG SER -WATER & SEWER
532241 ENRG SER -FUEL OIL
532242 ENRG SER -COAL FUEL
532243 ENRG SER -WOOD FUEL
532244 ENRG SER -CHEM & ADDIT
532245 STEAM
532870 CABLE TV
. Travel                                                  See below.
532711 TRANSP AIR - IN STATE
532712 TRANS AIR-OUT STATE,IN US
532713 TRANSP AIR-OUT OF COUNTRY
532714 TRANSP-GRND - IN STATE
532715 TRANS GRND-OUT STA,IN US
532716 TRANS GRND-OUT OF COUNTRY
532717 TRANSP OTHER - IN STATE
532718 TRANS OTH-OUTSTATE, IN US
532719 TRANS OTH-OUT OF COUNTRY
532721 LODGING - IN STATE
532722 LODGING-OUT STATE, IN US
532723 LODGING-OUT OF COUNTRY
532724 MEALS - IN STATE
532725 MEALS-OUT OF STATE,IN US
532726 MEALS - OUT OF COUNTRY
532727 MISC - IN STATE
532728 MISC - OUT STATE, IN US
532729 MISC - OUT OF COUNTRY
532731 BD/NON-EMPLOYEE TRANSP
532732 BD/NON-EMPLOYEE SUBSIS
532733 BD/NON-EMPLOYEE TRAINING
. Communication                                           See below.
532810 BUNDLED VOICE/DATA                                 new account for 2005-2006
532811 TELEPHONE SERVICE
532812 TELECOMMUN DATA CHRG
532813 TELECONFERENCE CHARGES
532814 CELLULAR PHONE SERVICES
532815 EMAIL AND CALENDARING
532816 VIDEO TRANSMISSION CHARGE                          NEW   effective July 1, 2002
532817 INTERNET SERV PROV CHARGE                          NEW   effective July 1, 2002
532818 DATA WIRING SVC CHRG                               NEW   effective January 1, 2003
532819 TELEPHONE WIRING SVC CHRG                          NEW   effective January 1, 2003

. Data processing services                                See below.


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532821 COMPUTER/DATA PROCESS SVC
532822 MANAGED LAN SVC CHARGE                            NEW effective January 1, 2003
. Other services                                         See below.
532184 JANITORIAL SER AGREEMENT
532310 REPAIRS-BUILDINGS
532320 REPAIRS-OTHER STRUCTURES
532331 REPAIRS-MOTOR VEHICLES
532332 REPAIRS-OTHER COMPUTER EQUIP
532333 REPAIRS-OTHER EQUIPMENT
532334 REPAIR-WAN EQUIP                                  NEW   effective January 1, 2003
532335 REPAIR-VIDEO TRANSMSN EQP                         NEW   effective January 1, 2003
532336 REPAIRS-LAN EQUIP                                 NEW   effective January 1, 2003
532337 REPAIRS-PC/PRINTER                                NEW   effective January 1, 2003
532338 REPAIRS-SERVERS                                   NEW   effective January 1, 2003
532390 REPAIRS-OTHER
532840 POSTAGE, FREIGHT & DELIV
532849 CENTRAL MAIL SUSPENSE
532850 PRINT,BIND,DUPLICATE
532860 ADVERTISING                                       moved from unclassified for 2005-2006
532925 INMATE TUITION                                    New for FY 2010-2011
532930 REGISTRATION FEES
535621 INVENTOR PRICE VAR ADJUST
535622 OTH INVENTORY ADJUSTMENTS
535630 FIXED ASSET WRITEDOWNS
535660 SVC CHRG-SALE SURPLUS
535670 AD VALORUM TAX-ST SHARE
535680 VENDOR REFUND CLEARING
535890 OTHER ADMIN EXPENSE
Lottery Prize                                            See below. New Caption 2005-2006
535980 LOTTERY PRIZE EXPENSE                             NEW ACCT FOR FY 2005-2006
Claims                                                   See below.
535210 PENSION FUND PAYMENTS
535219 OTHER NON-EMP PENSIONS
535221 LONG TERM DISAB PAYMENTS
535222 DIS CLAIM-DEATH BENEFITS
535223 REIM-STATE DISABILITY PAY
535232 LEO SEPARATION ALLOWANCE
535242 MEDICAL CLAIM PAYMENTS
535243 CONTRIB DEATH BENEFITS
535244 PHARMACY CLAIM PAYMENTS                           NEW ACCT FOR FY 2007-2008
535251 FIRE LOSS CLAIM PAYMENTS
535252 WIND STORM LOSSES & OTHR
535253 INSURANCE EXTENDED COVER
535254 VOL SAFETY WC CLAIM PMTS
Cost of goods sold                                       See below.
533800 PURCHASES FOR RESALE
Depreciation                                             See below.
535430 DEPRECIATION
Insurance and bonding                                    See below.
532911 PROPERTY-INSURANCE
532912 MOTOR VEHICLE INSURANCE
532913 LIABILITY INSURANCE
532919 OTHER INSURANCE
532920 BONDING
Refund of contributions                                  See below.
535218 REFUND OF CONTRIB
Scholarships and fellowships                             See below.
536810 EDUC AWAR-APPROP GRANTS
536820 MINORITY PRESENCE AWARD
536840 ACAD ENHANCEMENT SCHOOL
536850 TEACHERS SCHOLARSHIPS
536860 MEDICAL & DENTAL GRANTS
536870 TRAINEESHIPS
536875 GRAD ASST TUITION AWARDS
536880 INCENTIVE SCHOLARSHIPS
536885 NO DESCRIPTION FOUND
536890 OTHER EDUCATIONAL AWARDS
5368XX EDUCATIONAL AWARDS & SCHOLARSHIPS
    Other:
. Other fixed charges                                    See below.
532410 MAINT AGREEMNT-BUILDINGS
532420 MAINT AGREEMNT-OTH STRUCT
532430 MAINT AGREEMENT-EQUIP
532441 MAINT AGREEMENT-OTHER SOFTWARE


   6/13/2012 2:43 AM                 5b6e7e19-b144-4394-810e-6b3c1455e2e9.xls                    pg.100 of 248
532442 MAINT AGRMT-WAN SOFTWARE                                 NEW   ACCT effective July 1, 2002
532443 MAINT AGRMT-NON-WAN DP EQ                                NEW   ACCT effective July 1, 2002
532444 MAINT AGRMT-WAN EQUIP                                    NEW   ACCT effective July 1, 2002
532445 MAINT AGRMT-VIDEO TRAN EQ                                NEW   ACCT effective July 1, 2002
532446 MAINT AGREE-LAN EQUIP                                    NEW   ACCT effective January 1, 2003
532447 MAINT AGREE-PC/PRINTER                                   NEW   ACCT effective January 1, 2003
532448 MAINT AGREE-PC SOFTWARE                                  NEW   ACCT effective January 1, 2003
532449 MAINT AGREE-SERVER SOFTWR                                NEW   ACCT effective January 1, 2003
532450 MAINT AGREE-SERVER EQUIP                                 NEW   ACCT effective January 1, 2003
532451 MAINT AGREE-MAINFRAME EQP                                NEW   ACCT effective January 1, 2003
532452 MAINT AGREE-MAINFRME SFTW                                NEW   ACCT effective January 1, 2003
532490 MAINT AGREEMENT-OTHER
535111 LEGAL SETTLEMENTS
535112 TORT CLAIMS
535113 COURT COSTS
535114 EXPERT WITNESS FEES
535115 REWRD,CAPTRE,EXTRDITN EXP
535120 LICENSES & PERMIT COSTS
535830 MEMBERSHIP DUES&SUBSCRIPT
. Capital outlay                                                Accounts 534XXX
534XX Capital outlay
. Grants, aid and subsidies                                     See below.
536J00 NGO OTHER AIDS & GRANTS                                  moved from invalid for 2005-2006
536900 OTHER AIDS & GRANTS
536Q00 OTHER AIDS & GRANTS TO INDIVIDUALS
. Other expenses                                                See below.
532511 RENT/LEASE -LAND
532512 RENT/LEASE-BLDINGS/OFFICE
532513 RENT/LEASE-OTH FACILITIES
532521 RENT/LEASE-MOTOR VEHICLES
532523 RENT/LEASE-COMMUN EQUIP
532524 RENT/LEASE-GEN OFF EQUIP
532525 RENT/LEASE-FURN & FURNISH
532530 RENT/LEASE-NON-WAN DP EQ                                 NEW   effective July 1, 2002
532531 RENT/LEASE-WAN EQUIP                                     NEW   effective July 1, 2002
532532 RENT/LEASE-VIDEO TRAN EQU                                NEW   effective July 1, 2002
532533 RENT/LEASE OF LAN EQUIMENT                               NEW   effective January 1, 2003
532534 RENT/LEASE-PC/PRINTER                                    NEW   effective January 1, 2003
532535 RENT/LEASE-SERVER EQUIP                                  NEW   effective January 1, 2003
532536 RENT/LEASE-MAINFRAME EQP                                 NEW   effective January 1, 2003
532541 RENT/LEASE-PC SOFTWARE                                   NEW   effective January 1, 2003
532542 RENT/LEASE-SERVER SOFTWR                                 NEW   effective January 1, 2003
532543 RENT/LEASE-MAINFRAME SOFTWR                              NEW   effective January 1, 2003
532590 RENT/LEASE OTHER PROPERTY
535610 RECEIVABLE WRITEOFFS                                     new title
535820 ADMIN TRANSITION EXP
535850 INTERST EXP-CASH MGMT ACT
535900 OTHER EXPENSES
535912 INV INCOME DISTRIBUTION
535930 AIRCRAFT EXPENSES
535940 COLLECTION COSTS
535960 ELECTRONIC PAYMT PROC FEE
UNCLASSIFIED EXPENSES                                           See below.

Valid exp accts that must be zero at year-end                   See below.
531673 Ref Pr Yr Deduction Clrng                                New acct - Fiscal Year 2006-2007
532799 TRAVEL ADVANCES                                          moved from travel for 2005-2006
535311 BOND PRINCIPAL PAYMENTS                                  moved from unclass for 2005-2006
535311674 BOND PRINCIPAL PAYMENTS                               moved from unclass for 2005-2006
535312 ANTICIPATN NOTES PRIN PAY                                moved from unclass for 2005-2006
535313 CAPITAL LEASE PRIN PAY                                   moved from unclass for 2005-2006
535314 OTHER PRINCIPAL PAYMENTS                                 moved from unclass for 2005-2006
535333 PAY-REF DEBT ESCROW AGENT                                moved from unclass for 2005-2006
535334 PAYMENT OF DEBT SERVICE PRINCIPAL
535613 ACCRUED EXPENSE ADJUSTMNT                                moved from unclass for 2005-2006
535640 INDIRECT (OVERHEAD) COSTS                                moved from other services for 2006-2007
535675 P-CARD CLEARING                                          moved from unclass for 2005-2006
535950 PETTY/IMPREST CASH                                       moved from other exp for 2005-2006
538045 INTERFUND BORROWING                                      NEW FOR FY 2010-2011
538046 INTERFUND BORROWING REPAYMENT                            NEW FOR FY 2010-2011
5382 STATEWIDE REIMBURSEMENT                                    moved from unclass for 2005-2006
5383 AGENCY REIMBURSEMENT                                       moved from unclass for 2005-2006
5388 AGENCY FED FUND TRANS/RECEIPT                              moved from unclass for 2005-2006
5389 TRANSFER OF APPROPRIATIONS                                 moved from trf out for 2005-2006


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538RAA Transfer Out - ARRA Billing Rate (should be zero for year end) NEW ACCOUNT FOR FY 2009-2010
INVALID EXPENSES                                                      See below - invalid accts for proprietary funds
531451 DUAL EMPL WAGES - APPRO                                        moved from Personal Serv 2005-2006
532121 SECURITIES TRANS FEE                                           moved from Contracted Personal Svc 2005-2006
532440 MAINT AGREEMENT-DP EQUIP                                       stop using effective January 1, 2003
532522 RENT/LEASE-DP EQUIPMENT                                        stop using effective January 1, 2003
533899 THIRTEENTH PERIOD PURCHASE FOR RESALE INVENTORY ADJUSTMENT
533999 THIRTEENTH PERIOD SUPPLIES AND MATERIALS INVENTORY ADJUSTMENT
534522 COMPUTER EQUIPMENT                                             stop using effective January 1, 2003
534710 COMPUTER SOFTWARE                                              stop using effective January 1, 2003
535233 RETIREMENT SUPPLEMENT                                          moved from Claims 2005-2006
535335 RETIREMENT OF INDEBTEDNESS
535337 BOND DISCOUNT                                                  Moved to Invalid for FY 2011-2012
535410 DEPRECIATION-BUILDINGS                                         use acct 535430 Depreciation
535420 DEPRCIATN-OTH STR&IMPROV                                       use acct 535430 Depreciation
535440 AMORTIZATION
535631 FIXED ASSET WRTDWNS-NONOP                                      moved from Fixed Asset Writedown 2005-2006
535710 LOSS-REFUNDING OF DEBT
535909 REALIZD LOSS-SALE INV-GEN
535910 REALIZED LOSS SALE ON INV
535911 UNREALIZD LOSS INV-PROGRM
535913 UNREALIZD LOSS INV-GENERL
535970 PAYMENTS TO TRUSTEES
535993 UNALLOT APP-BROUGHT FORWD
536XXX except 5368XX, 536900, 536997, 536999, 536J00,536J99, 536Q00 and 536Q99
537 Agency Reserves                                                   Moved to Invalid for 2007 CAFR
537203 TRUTH IN BUDGETING RESERVE                                     NEW ACCT FOR FY 2008-2009
538010 Statewide Operating Transfer
NON OPERATING REVENUES (EXPENSES)
State appropriations                                                  See below
439100 State appropriations
538044 Transfer to Reimburse Appropriation for payroll.
State Aid- General                                                    See below
432908 State Aid - General
State Aid-Program                                                     See below
432990 State Aid-Program
State aid - lottery proceeds                                          See below
432992 state aid - Lottery proceeds
Noncapital grants                                                     Accounts 4321AA, 4322AA, 4323AA, 4324AA,
                                                                      4325AA, 4326AA, 432995
Noncapital gifts, net                                                 See below
436200 NONCAP GIFTS
436202 NONCAP GIFTS-BAD DEBT
Interest & fees on capital asset-related debt
. Debt interest                                                       See below
535321 BOND INTEREST PAYMENTS
535322 ANTICIPATN NOTES INT PAY
535323 CAPITAL LEASE INT PAY
535324 OTHER INTEREST PAYMENTS
535325 OTH INT PAY-NONOPERATING
                                                                      NEW ACCT FOR
535326 AMORTIZATION - DEBT DISCOUNTS, PREMIUMS, AND REFUNDING DEFERRALSFY 2011-12
. Other debt service costs                                            See below.
535331 FISCAL AGENT & OTH FEES

535336 ARBITRAGE EXPENSE
Gain (loss) on sale of property & equip                               Accounts 434330 and 535650.
Investment earnings, net                                              See below.
433111 INT/DIV ON INV - NONOPER
433121 STIF INT INCOME - NONOPER
433131 LTIF INT INCOME - NONOPER
433300 ENDOWMENT INCOME
433400 SECURITIES LENDING INCOME
437402 REAL GAIN INV-NONOP-PROG
437412 UNREA GAIN INV-NONOP-PROG
532122 SECURITIES TRANS FEE NOOP
535914 REAL LOSS INV-NONOP-PROG
535916 UNREA LOSS INV-NONOP-PROG
535918 INVESTMENT EXP-NONOP-PROG
Insurance recoveries                                                  See below.
437116 INSURANCE RECOV - NONOPER
Grants, aid and subsidies                                             See below.
536J99 NGO OTHER AIDS & GRANTS                                        moved from invalid for 2005-2006
536997 FEDERAL LOAN SUBSIDY                                           NEW ACCOUNT FOR FY 2009-2010
536999 OTHER GRANTS & AIDS-NONOP


    6/13/2012 2:43 AM                           5b6e7e19-b144-4394-810e-6b3c1455e2e9.xls                                pg.102 of 248
536Q99 OTHER AIDS AND GRANTS TO INDIVIDUALS -
NONOPERATING

Federal interest Subsidy on debt                                     NEW ACCOUNT FOR FY 2009-2010
432907 FEDERAL INTEREST SUBSIDY ON DEBT
Miscellaneous:                                                       See below.
. Miscellaneous non-operating rev
434321 SALE OF SURP PROP-NONOPER
437991 OTHER MISC REV-NONOP-PROG
4383AA OTH REV-COMPONENT UNITS (as directed only by OSC)             Moved from Invalid for FY 2011-2012
. Miscellaneous non-operating exp                                    See below.
535332 BOND ISSUE COST                                               Moved from Other debt service in FY 2011-2012
535901 OTHER EXPENSES, NON-OPER                                      NEW FY 2008-2009
535920 REFUNDED TO GRANTORS
535923 LEGISLATIVE MANDATED TRANSFER                                 NEW FY 2011-12
535925 COMPONENT UNIT CI REVERSION
535926 REVRSN CI- PROJECT RES 40703
535927 COMPONENT UNIT TRANSFER TO CONTINGENCY RESERVE                NEW FY 2011-12
Other Revenues, expenses, gains ,or losses:                          See below.
Capital Contributions
. State capital aid                                                  Account 432901, 432902, 432993, 432991, 432994, 980000
. Capital grants                                                     Account 432DAA, 432EAA, 432JAA,
                                                                     432KAA, 432LAA, 432GAA
. Capital gifts, net                                                 436203, 436204
Additions to endowments                                              See below.
436205 PERMANENT ENDOWMENTS
436206 TERM ENDOWMENTS
Transfers in                                                      See below.
4380 STATEWIDE OPERATING TRANSFERS (Invalid for Universities and Component Units)
                                                                  Except 438030 rolls to 536XXX, 438045 and 438046
                                                                  roll to valid accounts that zero at Year end
4381 OPERATING TRANSFERS (Invalid for Universities and Component Units)
4384 AGENCY NONROUTINE TRANSFR (Invalid for Universities and Component Units)
Transfers out                                                     See below.
                                                                  538010 is invalid.
5380 STATEWIDE OPERATING TRANSFERS (Invalid for Universities and Component Units) Effective July 1, 2008. 538030 rolls to
                                                                  Fees, Licenses and fines. 538045 and 538046 roll to
                                                                  valid expenses which are zero at year end
5381 OPERATING TRANSFERS (Invalid for Universities and Component Units)
5384 AGENCY NONROUTINE TRANSFR (Invalid for Universities and Component Units)
University transfers                                              See below.
4385 Mandatory
4386 Non Mandatory
4387 Inter-Institutional
5385 Mandatory
5386 Non Mandatory
5387 Inter-Institutional
Special items                                                     Accounts 437750, 535750
Extraordinary gain (loss):                                        See below.
. Extraordinary gain
437700 EXTRAORDINARY GAIN                                         See below.
. Extraordinary loss
535700 EXTRAORDINARY LOSS
Restatements                                                      Account 330001




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        A              B                 C                            D                                 E                               F                   G
1                                                      Office of the State Controller
2                                                        2012 CAFR Worksheets


       Offline Proprietary Proforma for UNC-Health Care Reporting Unit - Combining
3      Stmt of Net Assets & Stmt of Revenues, Expenses and Changes in Net Assets
4

5 Agency No:                            01                                                     Preparer/Phone:
 6 Agency Name:               North Carolina General Assembly                                                              Email:              -
 7 GASB Fund No:                 #N/A
 8 Agency number......................................................................................                                       48X
 9 GASB                                                                                                                                      263X
10                                             Statement of Net Assets                                                                  UNC Health Care
11                                                                                                                                       Rep Unit Total
12       Current Assets:
13   100 Cash and cash equivalents ......................................................................................... $                       —
14   100 Pooled cash ................................................................................................................                —
15   110 Investments ................................................................................................................                —
16   110 Pooled investments .....................................................................................................                    —
17   115 Securities lending collateral .........................................................................................                     —
18       Receivables:                                                                                                                                —
19   124 Accounts receivable, net..........................................................................................                          —
20   124 Intergovernmental receivables..................................................................................                             —
21   124 Interest receivable....................................................................................................                     —
22   124 Other receivables, net..............................................................................................                        —
23   122 Due from State of NC component units (ws 525)..........................................................                                     —
24   126 Due from agency/institution component units (ws 615).................................................                                       —
25   120 Due from primary government (ws 515).......................................................................                                 —
26   130 Inventories...................................................................................................................              —
27   140 Prepaid items...............................................................................................................                —
28   154 Notes receivable..........................................................................................................                  —
29   160 Restricted/designated cash and cash equivalents .......................................................                                     —
30   160 Restricted pooled cash ................................................................................................                     —
31   162 Restricted investments ................................................................................................                     —
32   165 Hedging derivatives.....................................................................................................                    —
33   166 Deferred outflow of resources......................................................................................                         —
34         Total Current assets..................................................................................................                    —
35
36       Noncurrent Assets:
37   110 Investments ................................................................................................................                —
38   110 Pooled investments .....................................................................................................                    —
39       Receivables:
40   124 Accounts receivable, net..........................................................................................                          —
41   124 Intergovernmental receivables..................................................................................                             —
42   124 Interest receivable....................................................................................................                     —
43   124 Other receivables, net..............................................................................................                        —
44   154 Notes receivable..........................................................................................................                  —
45   155 Investment in joint venture...........................................................................................                      —
46   157 Deferred charges.........................................................................................................                   —
47   160 Restricted/designated cash and cash equivalents .......................................................                                     —
48   160 Restricted/designated pooled cash .............................................................................                             —
49   162 Restricted investments ................................................................................................                     —
50   162 Restricted pooled investments ....................................................................................                          —
51   163 Restricted due from State of NC component units (ws 525).........................................                                           —
52   164 Restricted due from primary government (ws 515).......................................................                                      —
53   165 Hedging derivatives.....................................................................................................                    —
54   166 Deferred outflow of resources......................................................................................                         —

                                                                                                                                                          905Hosp (104 of 248)
          A                B                  C                               D                                      E                  F           G
  1                                                           Office of the State Controller
  2                                                             2012 CAFR Worksheets


         Offline Proprietary Proforma for UNC-Health Care Reporting Unit - Combining
  3      Stmt of Net Assets & Stmt of Revenues, Expenses and Changes in Net Assets
  4

  5 Agency No:                               01                                                            Preparer/Phone:
 6 Agency Name:               North Carolina General Assembly                                                            Email:         -
 7 GASB Fund No:                 #N/A
 8 Agency number......................................................................................                                 48X
 9 GASB                                                                                                                                263X
55       Capital assets, nondepreciable:
56   170 Land and permanent easements (ws 201)................................................................                                —
57   170 Art, literature and artifacts, nondepreciable (ws 201)................................................                               —
58   170 Construction in progress (ws 201)............................................................................                        —
59   170 Computer software in development (ws 201)............................................................                                —
60   170 Patents in development (ws 201)..............................................................................                        —
61   170 Other intangible assets, nondepreciable (ws 201)....................................................                                 —
62       Total capital assets - nondepreciable...........................................................................                     —
63       Capital assets, depreciable:
64   171 Buildings (ws 201)....................................................................................................               —
65   171 Machinery and equipment (ws 201)..........................................................................                           —
66   171 Art, literature and artifacts,depreciable (ws 201).......................................................                            —
67   171 General infrastructure (ws 201)................................................................................                      —
68   171 Computer software (ws 201).....................................................................................                      —
69   171 Patents (ws 201)......................................................................................................               —
70   171 Other intangible assets, depreciable (ws 201)..........................................................                              —
71   171 Accumulated depreciation (ws 210)..............................................................................                      —
72       Total capital assets - depreciable, (net)........................................................................                    —
73         Total Noncurrent assets............................................................................................                —
74
75            Total assets.........................................................................................................           —
76
77       LIABILITIES
78       Current Liabilities:
79       Accounts payable and accrued liabilities:
80   204 Accounts payable ....................................................................................................                —
81   204 Accrued payroll.........................................................................................................             —
82   204 Intergovernmental payables.....................................................................................                      —
83   204 Claims payable.........................................................................................................              —
84   210 Interest payable...........................................................................................................          —
85       Short-term debt:
86   212 Revolving line of credit and loans payable (ws 310).................................................                                 —
87   212 Commercial paper payable (ws 310).........................................................................                           —
88   212 Bond anticipation notes payable (ws 310).................................................................                            —
89   202 Due to State of NC component units (ws 530)..............................................................                            —
90   206 Due to agency/institution component units ..................................................................                         —
91   200 Due to primary government (ws 520)...........................................................................                        —
92   220 Unearned revenue.......................................................................................................              —
93   222 Obligations under reverse repurchase agreements......................................................                                —
94   224 Obligations under securities lending.............................................................................                    —
95   230 Deposits payable..........................................................................................................           —
96   235 Funds held for others...................................................................................................             —
97   242 Hedging derivatives liability..........................................................................................              —
98   243 Deferred inflow of resources.........................................................................................                —
99   240 Notes payable-current (ws 310)....................................................................................                   —
100 240 Capital leases payable-current (ws 310).......................................................................                        —
                                                                                                                                                  905Hosp (105 of 248)
          A               B                   C                              D                                     E                      F           G
  1                                                          Office of the State Controller
  2                                                            2012 CAFR Worksheets


        Offline Proprietary Proforma for UNC-Health Care Reporting Unit - Combining
  3     Stmt of Net Assets & Stmt of Revenues, Expenses and Changes in Net Assets
  4

  5 Agency No:                               01                                                          Preparer/Phone:
 6 Agency Name:               North Carolina General Assembly                                                             Email:          -
 7 GASB Fund No:                 #N/A
 8 Agency number......................................................................................                                   48X
 9 GASB                                                                                                                                  263X
101 240 Bonds and similar debt payable, net-current (ws 310)..................................................                                  —
102 240 Arbitrage rebate payable-current (ws 310)....................................................................                           —
103 240 Annuity and life income payable-current (ws 310)........................................................                                —
104 240 Pollution remediation payable-current (ws 310)............................................................                              —
105 240 Accrued vacation leave-current (ws 310).....................................................................                            —
106 240 Liability Insurance trust fund payable-current (ws 310).................................................                                —
107 240 Other long-term liabilities - current portion (ws 310).....................................................                             —
108        Total current liabilities...............................................................................................             —
109
110      Noncurrent Liabilities:
111      Accounts payable and accrued liabilities:
112 204 Accounts payable.....................................................................................................                   —
113 204 Intergovernmental payables.....................................................................................                         —
114 204 Claims payable.........................................................................................................                 —
115 225 Advance from primary government (ws 535)................................................................                                —
116 220 Unearned revenue.......................................................................................................                 —
117 230 Deposits payable..........................................................................................................              —
118 235 Funds held for others...................................................................................................                —
119 242 Hedging derivatives liability..........................................................................................                 —
120 243 Deferred inflow of resources.........................................................................................                   —
121 241 Notes payable (ws 310)................................................................................................                  —
122 241 Capital leases payable (ws 310)...................................................................................                      —
123 241 Bonds and similar debt payable, net (ws 310)..............................................................                              —
124 241 Arbitrage rebate payable (ws 310)................................................................................                       —
125 241 Annuity and life income payable (ws 310).....................................................................                           —
126 241 Pollution remediation payable (ws 310)........................................................................                          —
127 241 Accrued vacation leave (ws 310)..................................................................................                       —
128 241 Liability Insurance trust fund payable (ws 310).............................................................                            —
129 241 Other long-term liabilities (ws 310)...............................................................................                     —
130        Total noncurrent liabilities..........................................................................................               —
131
132          Total liabilities......................................................................................................            —
133
134      Net assets:
135 300 Invested in capital assets, net of related debt...............................................................                          —
136      Restricted Nonexpendable:
137 301 Higher education......................................................................................................                  —
138 302 Health and human services......................................................................................                         —
139 303 Economic development............................................................................................                        —
140       Restricted Expendable:
141 305 Higher education......................................................................................................                  —
142 310 Health and human services......................................................................................                         —
143 315 Economic development............................................................................................                        —
144 320 Unrestricted.................................................................................................................           —
145        Total net assets......................................................................................................... $          —

                                                                                                                                                    905Hosp (106 of 248)
           A                B                   C                                 D                                       E                    F             G
  1                                                              Office of the State Controller
  2                                                                2012 CAFR Worksheets


         Offline Proprietary Proforma for UNC-Health Care Reporting Unit - Combining
  3      Stmt of Net Assets & Stmt of Revenues, Expenses and Changes in Net Assets
  4

  5 Agency No:                                 01                                                               Preparer/Phone:
 6 Agency Name:                North Carolina General Assembly                                                               Email:            -
 7 GASB Fund No:                   #N/A
 8 Agency number......................................................................................                                       48X
 9 GASB                                                                                                                                      263X
146
147      Verification: Total assets - Total liabilities = Total net assets                                                                   In Bal.
148
149             Statement of Revenues, Expenses and Changes in Net Assets
150      Operating Revenues
151 500 Sales and services, net................................................................................................                        —
152 500 Student tuition and fees, net.........................................................................................                         —
153 500 Patient services, net.....................................................................................................                     —
154 500 Federal appropriations.................................................................................................                        —
155 500 Federal grants and contracts........................................................................................                           —
156 500 State and local grants and contracts............................................................................                               —
157 500 Nongovernmental grants and contracts........................................................................                                   —
158 500 Interest earnings on loans............................................................................................                         —
159 500 Rental and lease earnings............................................................................................                          —
160 500 Fees, licenses and fines...............................................................................................                        —
161 500 Miscellaneous..............................................................................................................                    —
162        Total operating revenues...........................................................................................                         —
163
164      Operating Expenses
165 600 Personal services.........................................................................................................                     —
166 600 Supplies and materials.................................................................................................                        —
167 600 Services.......................................................................................................................                —
168 600 Cost of goods sold.......................................................................................................                      —
169 600 Claims and benefits......................................................................................................                      —
170 600 Interest.........................................................................................................................              —     ##
171 600 Depreciation.................................................................................................................                  —
172 600 Insurance and bonding.................................................................................................                         —
173 600 Scholarships and fellowships.......................................................................................                            —
174      Other:
175 600 Other fixed charges..................................................................................................                          —
176 600 Capital outlay............................................................................................................                     —
177 600 Grants, state aid & subsidies....................................................................................                              —
178 600 Other expenses........................................................................................................                         —
179        Total operating expenses..........................................................................................                          —
180
181          Operating income (loss).........................................................................................                          —
182               Nonoperating Revenues (Expenses):
183        510 State appropriations.....................................................................................................               —
184        510 State aid - general .......................................................................................................             —
185        508 State aid - program......................................................................................................               —
186        512 Noncapital grant revenue.............................................................................................                   —
187        512 Noncapital gifts, net.....................................................................................................              —
188        601 Interest and fees expense............................................................................................                   —
189        520 Gain on sale of property and equipment.......................................................................                           —
190        601 Loss on sale of property and equipment.......................................................................                           —
191        512 Investment earnings.....................................................................................................                —
192        520 Insurance recoveries....................................................................................................                —

                                                                                                                                                           905Hosp (107 of 248)
          A               B                  C                              D                                    E                            F           G
  1                                                         Office of the State Controller
  2                                                           2012 CAFR Worksheets


        Offline Proprietary Proforma for UNC-Health Care Reporting Unit - Combining
  3     Stmt of Net Assets & Stmt of Revenues, Expenses and Changes in Net Assets
  4

  5 Agency No:                              01                                                          Preparer/Phone:
 6 Agency Name:               North Carolina General Assembly                                                            Email:               -
 7 GASB Fund No:                 #N/A
 8 Agency number......................................................................................                                       48X
 9 GASB                                                                                                                                      263X
193 601 Grants, aid and subsidies expense..............................................................................                             —
194 512 Federal interest subsidy on debt..................................................................................                          —
195 512 Miscellaneous nonoperating revenue...........................................................................                               —
196 601 Miscellaneous nonoperating expense..........................................................................                                —
197        Total nonoperating revenues (expenses)..................................................................                                 —
198          Income before other revenues expenses gains and losses....................................                                             —
199 511 State capital aid ..........................................................................................................                —
200 513 Capital grants...............................................................................................................               —
201 513 Capital gifts, net...........................................................................................................               —
202 702 Additions to endowments.............................................................................................                        —
203 703 University transfers......................................................................................................                  —
204 700 Special items...............................................................................................................                —
205 701 Extraordinary items......................................................................................................                   —
206        Increase (decrease) in net assts...............................................................................                          —
207 800 Net assets - beginning of year......................................................................................                 #N/A
208 801 Restatements...............................................................................................................                 —
209      Net assets - end of year...............................................................................................             #N/A
210
211      Net assets between Stmt of Net Assets and O/S verification                                                                          #N/A
212
213      Beginning net assets total = ending net assets per prior yr CAFR                                                             #N/A




                                                                                                                                                        905Hosp (108 of 248)
          H                 I                 J                K           L               M
1
2




3

4

5
 6
 7                                                                                                    Crossfoot
 8        48               48E                48L             48R         48C            48T
 9    2631&2634           2635               2632            2637         2638           2639
10                     UNC Hosp      Liability Insurance      Rex       Chatham        Triangle
11   UNC Hospitals   Enterprise Fund     Trust Fund        Healthcare   Hospital   Physicians Ntwrk
12
13            —                 —                 —                —           —               —
14            —                 —                 —                —           —               —
15            —                 —                 —                —           —               —
16            —                 —                 —                —           —               —
17            —                 —                 —                —           —               —
18            —                 —                 —                —           —               —
19            —                 —                 —                —           —               —
20            —                 —                 —                —           —               —
21            —                 —                 —                —           —               —
22            —                 —                 —                —           —               —
23            —                 —                 —                —           —               —
24            —                 —                 —                —           —               —
25            —                 —                 —                —           —               —
26            —                 —                 —                —           —               —
27            —                 —                 —                —           —               —
28            —                 —                 —                —           —               —
29            —                 —                 —                —           —               —
30            —                 —                 —                —           —               —
31            —                 —                 —                —           —               —
32            —                 —                 —                —           —               —
33            —                 —                 —                —           —               —
34            —                 —                 —                —           —               —
35
36
37            —                 —                 —                —           —               —
38            —                 —                 —                —           —               —
39            —                 —                 —                —           —               —
40            —                 —                 —                —           —               —
41            —                 —                 —                —           —               —
42            —                 —                 —                —           —               —
43            —                 —                 —                —           —               —
44            —                 —                 —                —           —               —
45            —                 —                 —                —           —               —
46            —                 —                 —                —           —               —
47            —                 —                 —                —           —               —
48            —                 —                 —                —           —               —
49            —                 —                 —                —           —               —
50            —                 —                 —                —           —               —
51            —                 —                 —                —           —               —
52            —                 —                 —                —           —               —
53            —                 —                 —                —           —               —
54            —                 —                 —                —           —               —

                                                                                   905Hosp (109 of 248)
         H         I          J          K          L               M
 1
 2




 3

 4

 5
 6
 7                                                                            Crossfoot
 8        48      48E        48L        48R        48C             48T
 9    2631&2634   2635       2632       2637       2638            2639
55           —           —          —          —       —                  —
56           —           —          —          —       —                  —
57           —           —          —          —       —                  —
58           —           —          —          —       —                  —
59           —           —          —          —       —                  —
60           —           —          —          —       —                  —
61           —           —          —          —       —                  —
62           —           —          —          —       —                  —
63
64           —           —          —          —        —                 —
65           —           —          —          —        —                 —
66           —           —          —          —        —                 —
67           —           —          —          —        —                 —
68           —           —          —          —        —                 —
69           —           —          —          —        —                 —
70           —           —          —          —        —                 —
71           —           —          —          —        —                 —
72           —           —          —          —        —                 —
73           —           —          —          —        —                 —
74
75           —           —          —          —        —                 —
76
77
78
79
80           —           —          —          —        —                 —
81           —           —          —          —        —                 —
82           —           —          —          —        —                 —
83           —           —          —          —        —                 —
84           —           —          —          —        —                 —
85
86           —           —          —          —        —                 —
87           —           —          —          —        —                 —
88           —           —          —          —        —                 —
89           —           —          —          —        —                 —
90           —           —          —          —        —                 —
91           —           —          —          —        —                 —
92           —           —          —          —        —                 —
93           —           —          —          —        —                 —
94           —           —          —          —        —                 —
95           —           —          —          —        —                 —
96           —           —          —          —        —                 —
97           —           —          —          —        —                 —
98           —           —          —          —        —                 —
99           —           —          —          —        —                 —
100          —           —          —          —        —                 —
                                                            905Hosp (110 of 248)
           H             I              J              K              L               M
 1
 2




 3

 4

 5
 6
 7                                                                                              Crossfoot
 8          48          48E            48L            48R            48C             48T
 9      2631&2634       2635           2632           2637           2638            2639
101            —               —              —              —           —                  —
102            —               —              —              —           —                  —
103            —               —              —              —           —                  —
104            —               —              —              —           —                  —
105            —               —              —              —           —                  —
106            —               —              —              —           —                  —
107            —               —              —              —           —                  —
108            —               —              —              —           —                  —
109
110
111
112            —               —              —              —            —                 —
113            —               —              —              —            —                 —
114            —               —              —              —            —                 —
115            —               —              —              —            —                 —
116            —               —              —              —            —                 —
117            —               —              —              —            —                 —
118            —               —              —              —            —                 —
119            —               —              —              —            —                 —
120            —               —              —              —            —                 —
121            —               —              —              —            —                 —
122            —               —              —              —            —                 —
123            —               —              —              —            —                 —
124            —               —              —              —            —                 —
125            —               —              —              —            —                 —
126            —               —              —              —            —                 —
127            —               —              —              —            —                 —
128            —               —              —              —            —                 —
129            —               —              —              —            —                 —
130            —               —              —              —            —                 —
131
132            —               —              —              —            —                 —
133
134
135            —               —              —              —            —                 —
136
137            —               —              —              —            —                 —
138            —               —              —              —            —                 —
139            —               —              —              —            —                 —
140
141            —               —              —              —            —                 —
142            —               —              —              —            —                 —
143            —               —              —              —            —                 —
144            —               —              —              —            —                 —
145 $          —    $          —   $          —   $          —   $        —   $             —

                                                                              905Hosp (111 of 248)
         H              I         J             K          L               M
 1
 2




 3

 4

 5
 6
 7                                                                                     Crossfoot
 8        48         48E        48L           48R        48C              48T
 9    2631&2634      2635       2632          2637       2638             2639
146
147    In Bal.       In Bal.    In Bal.       In Bal.    In Bal.         In Bal.
148
149
150
151              —          —             —          —         —                   —
152              —          —             —          —         —                   —
153              —          —             —          —         —                   —
154              —          —             —          —         —                   —
155              —          —             —          —         —                   —
156              —          —             —          —         —                   —
157              —          —             —          —         —                   —
158              —          —             —          —         —                   —
159              —          —             —          —         —                   —
160              —          —             —          —         —                   —
161              —          —             —          —         —                   —
162              —          —             —          —         —                   —
163
164
165              —          —             —          —         —                   —
166              —          —             —          —         —                   —
167              —          —             —          —         —                   —
168              —          —             —          —         —                   —
169              —          —             —          —         —                   —
170              —          —             —          —         —                   —
171              —          —             —          —         —                   —
172              —          —             —          —         —                   —
173              —          —             —          —         —                   —
174              —          —             —          —         —                   —
175              —          —             —          —         —                   —
176              —          —             —          —         —                   —
177              —          —             —          —         —                   —
178              —          —             —          —         —                   —
179              —          —             —          —         —                   —
180
181              —          —             —          —         —                   —
182
183              —          —             —          —         —                   —
184              —          —             —          —         —                   —
185              —          —             —          —         —                   —
186              —          —             —          —         —                   —
187              —          —             —          —         —                   —
188              —          —             —          —         —                   —
189              —          —             —          —         —                   —
190              —          —             —          —         —                   —
191              —          —             —          —         —                   —
192              —          —             —          —         —                   —

                                                                   905Hosp (112 of 248)
           H                 I                 J                K                L               M
 1
 2




 3

 4

 5
 6
 7                                                                                                           Crossfoot
 8           48              48E             48L               48R              48C             48T
 9       2631&2634          2635             2632              2637             2638            2639
193              —                —                —                —               —                —
194              —                —                —                —               —                —
195              —                —                —                —               —                —
196              —                —                —                —               —                —
197              —                —                —                —               —                —
198              —                —                —                —               —                —
199              —                —                —                —               —                —
200              —                —                —                —               —                —
201              —                —                —                —               —                —
202              —                —                —                —               —                —
203              —                —                —                —               —                —
204              —                —                —                —               —                —
205              —                —                —                —               —                —
206              —                —                —                —               —                —
207 1,126,685,599.00     18,305,053.00     17,733,361.00 413,465,000.00 12,945,383.00         5,629,973.00
208              —                —                —                —               —                —
209 $ 1,126,685,599.00 $ 18,305,053.00 $   17,733,361.00 $ 413,465,000.00 $ 12,945,383.00 $   5,629,973.00
210
211        Error            Error            Error            Error            Error           Error
212
213




                                                                                         905Hosp (113 of 248)
          N      O
1
2




3

4

5
 6
 7   Crossfoot
 8     Check
 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23   OK
24   OK
25   OK
26
27
28
29
30
31
32
33
34   OK
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51   OK
52   OK
53
54

                     905Hosp (114 of 248)
       N       O
 1
 2




 3

 4

 5
 6
 7 Crossfoot
 8   Check
 9
55
56 OK
57 OK
58 OK
59 OK
60 OK
61 OK
62 OK
63
64 OK
65 OK
66 OK
67 OK
68 OK
69 OK
70 OK
71 OK
72 OK
73 OK
74
75 OK
76
77
78
79
80
81
82
83
84
85
86 OK
87 OK
88 OK
89 OK
90
91 OK
92
93
94
95
96
97
98
99 OK
100 OK
                   905Hosp (115 of 248)
       N       O
 1
 2




 3

 4

 5
 6
 7 Crossfoot
 8   Check
 9
101 OK
102 OK
103 OK
104 OK
105 OK
106 OK
107 OK
108 OK
109
110
111
112
113
114
115 OK
116
117
118
119
120
121 OK
122 OK
123 OK
124 OK
125 OK
126 OK
127 OK
128 OK
129 OK
130 OK
131
132 OK
133
134
135
136
137
138
139
140
141
142
143
144
145 OK

                   905Hosp (116 of 248)
       N       O
 1
 2




 3

 4

 5
 6
 7 Crossfoot
 8   Check
 9
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162 OK
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179 OK
180
181
182
183
184
185
186
187
188
189
190
191
192

                   905Hosp (117 of 248)
       N       O
 1
 2




 3

 4

 5
 6
 7 Crossfoot
 8   Check
 9
193
194
195
196
197 OK
198 OK
199
200
201
202
203
204
205
206
207   #N/A
208
209   #N/A
210
211
212
213




                   905Hosp (118 of 248)
     A            B                 C                 D                     E                      F                 G        H             I                        J           K   L            M
1                                  Office of the State Controller
2                                    2012 CAFR Worksheets
             Offline Fiduciary Proforma for 401(k) and Deferred Compensation Plans
 3                Stmt of Plan Net Assets & Stmt of Changes in Plan Net Assets
 4
 5       Agency No:                                 01                Preparer/Phone:
 6       Agency Name:                               North Carolina General Assembly
 7       GASB Fund No:                             #N/A                    Email:                                                                         0
 8       Instructions: Please key current year financial statements to Column J, except for shaded cells and totals.
 9                                                                                                                                                               Column J                Prior Year -To Compare
10       Assets                                                                                                                                                 June 30,2012                 June 30,2011
11       Cash and cash equivalents ......................................................................................................                 $                 —                    #N/A
12       Investments:
13        U.S. government and agency securities.................................................................................                                            —                    #N/A
14        Mortgage pass throughs..........................................................................................................                                  —                    #N/A
15        Collateralized mortgage obligations.........................................................................................                                      —                    #N/A
16        Government bonds..................................................................................................................                                —                    #N/A
17        Asset-backed securities...........................................................................................................                                —                    #N/A
18        Negotiable certificates of deposit.............................................................................................                                   —                    #N/A
19        Repurchase agreements.........................................................................................................                                    —                    #N/A
20        Commercial paper....................................................................................................................                              —                    #N/A
21        Annuity contracts......................................................................................................................                           —                    #N/A
22        Corporate bonds......................................................................................................................                             —                    #N/A
23        Certificates of deposit...............................................................................................................                            —                    #N/A
24        Mutual funds.............................................................................................................................                         —                    #N/A
25        Pooled debt funds....................................................................................................................                             —                    #N/A
26        Unallocated insurance contracts.............................................................................................                                      —                    #N/A
27        Synthetic guaranteed investment contracts............................................................................                                             —                    #N/A
28        Non-State Treasurer pooled investments...............................................................................                                             —                    #N/A
29       Securities lending collateral.......................................................................................................                               —                    #N/A
30       Receivables:                                                                                                                                                                            #N/A
31        Accounts receivable.................................................................................................................                              —                    #N/A
32        Interest receivable....................................................................................................................                           —                    #N/A
33        Contributions receivable..........................................................................................................                                —                    #N/A
34       Notes receivable........................................................................................................................                           —                    #N/A
35       Inventories..................................................................................................................................                      —                    #N/A
36       Sureties......................................................................................................................................                     —                    #N/A
37       Capital assets-nondepreciable .................................................................................................                                    —                    #N/A
38       Capital assets-depreciable, net ................................................................................................                                   —                    #N/A
39       Total Assets................................................................................................................................                       —                    #N/A
40
41       Liabilities
42       Accounts payable and accrued liabilities:
43          Accounts payable...................................................................................................................                             —                    #N/A
44          Intergovernmental payables..................................................................................................                                    —                    #N/A
45          Benefits payable.....................................................................................................................                           —                    #N/A
46       Obligations under securities lending..........................................................................................                                     —                    #N/A
47       Unearned revenue.....................................................................................................................                              —                    #N/A
48       Deposits payable........................................................................................................................                           —                    #N/A
49       Funds held for others.................................................................................................................                             —                    #N/A
50       Compensated absences............................................................................................................                                   —                    #N/A
51       Total Liabilities............................................................................................................................                      —                    #N/A
52
53       Net Assets
54       Held in trust for:
55        Employees' pension and other benefits..................................................................................                                           —                    #N/A
56       Total Net Assets.........................................................................................................................        $                 —                    #N/A
57
58       Stmnt of Fid Net Assets verification...........................................................................................                        In Balance                       #N/A
59
60       Additions:                                                                                                                                           FYE June 30,2012            FYE June 30,2011
61       Contributions:
62        Employer..................................................................................................................................      $                 —                    #N/A
63        Members..................................................................................................................................                         —                    #N/A
64         Trustee deposits.......................................................................................................................                          —                    #N/A
65        Other contributions...................................................................................................................                            —                    #N/A
66          Total contributions..................................................................................................................                           —                    #N/A

                                                                                                                                                                                         906 (119 of 248)
     A           B                 C                 D                     E                     F                G        H             I                    J           K   L            M
1                                  Office of the State Controller
2                                    2012 CAFR Worksheets
             Offline Fiduciary Proforma for 401(k) and Deferred Compensation Plans
 3                Stmt of Plan Net Assets & Stmt of Changes in Plan Net Assets
 4
 5       Agency No:                                01                Preparer/Phone:
 6       Agency Name:                              North Carolina General Assembly
 7       GASB Fund No:                            #N/A                    Email:                                                                       0
 8       Instructions: Please key current year financial statements to Column J, except for shaded cells and totals.
 9                                                                                                                                                         Column J               Prior Year -To Compare
67       Investment income:
68        Investment earnings (loss).......................................................................................................                           —                   #N/A
69        Less investment expenses......................................................................................................                              —                   #N/A
70          Net investment income (loss)................................................................................................                              —                   #N/A
71       Other additions:
72        Fees, licenses and fines..........................................................................................................                          —                   #N/A
73        Interest earnings on loans........................................................................................................                          —                   #N/A
74        Miscellaneous...........................................................................................................................                    —                   #N/A
75          Total other additions...............................................................................................................                      —                   #N/A
76       Total additions............................................................................................................................                  —                   #N/A
77
78       Deductions:
79       Claims and benefits....................................................................................................................                      —                   #N/A
80       Refund of contributions..............................................................................................................                        —                   #N/A
81       Administrative expenses............................................................................................................                          —                   #N/A
82       Other deductions........................................................................................................................                     —                   #N/A
83        Total deductions.......................................................................................................................                     —                   #N/A
84          Change in net assets.............................................................................................................                         —                   #N/A
85       Net assets — July 1...................................................................................................................             #N/A                          #N/A
86       Restatement...............................................................................................................................                   —                   #N/A
87       Net assets — June 30................................................................................................................               #N/A                          #N/A
88
89
90       Stmnt of Changes in Fid Net Assets verification.......................................................................                             #N/A                          #N/A




                                                                                                                                                                                  906 (120 of 248)
                                         Office of the State Controller
                                           2012 CAFR Worksheets
                    Offline Agency Funds Proforma - Stmt of Changes in Assets & Liabilities

Agency No:             01                                Preparer/Phone:
Agency Name:          North Carolina General Assembly
GASB Fund No:                                                     Email:                    0


                                        Balance                                                   Balance
                                      July 1, 2011       Additions         Deductions           June 30, 2012
Assets
Cash & Cash Equivalents                              -               -                  -                   -
Investments:
 Annuity contracts                                   -               -                  -                   -
 Bank investment contracts                           -               -                  -                   -
 U.S. Govt. securities                               -               -                  -                   -
 State and municipal securities                      -               -                  -                   -
 Corporate bonds                                     -               -                  -                   -
 Commercial paper                                    -               -                  -                   -
 Corporate stocks                                    -               -                  -                   -
 Mutual funds                                        -               -                  -                   -
 Certificates of deposit                             -               -                  -                   -
Receivables:
 Accounts receivables                                -               -                  -                   -
 Interest receivable                                 -               -                  -                   -
 Contributions receivable                            -               -                  -                   -
Notes receivables                                    -               -                  -                   -
Inventories                                          -               -                  -                   -
Sureties                                             -               -                  -                   -
Capital assets-nondepreciable                        -               -                  -                   -
Capital assets-depreciable,net                       -               -                  -                   -

Total Assets                                         -               -                  -                   -

Liabilities
Funds Held for Others                                -               -                  -                   -

Total Liabilities                                    -               -                  -                   -
                                                     -               -                  -                   -




                                                                                                                907
                              Office of the State Controller
                                 2012 CAFR Worksheets
   Offline Component Units - CAFR Format for SEAA, Housing Finance & Golden LEAF
      Note: Please do not key to this worksheet; it is formula-driven to populate from worksheet 905
Agency No:                01                                                                                      Preparer:                 0
Agency Name:              North Carolina General Assembly                                                             Phone:                0
GASB Fund No:             #N/A                                                                                         Email:               0
NA for UNC System component units
Instructions: Review this format for completeness and check to make sure it is free of error messages.
                          Statement of Net Assets                                June 30,2012
          ASSETS
100      Cash and cash equivalents...................................................................................               $   —
110      Investments...........................................................................................................         —
115      Securities lending collateral...................................................................................               —
124      Receivables, net....................................................................................................           —
122      Due from State of NC component units.................................................................                          —
120      Due from primary government...............................................................................                     —
130      Inventories.............................................................................................................       —
140      Prepaid items........................................................................................................          —
154      Notes receivable, net.............................................................................................             —
155      Investment in joint venture.....................................................................................               —
157      Deferred charges...................................................................................................            —
160      Restricted/designated cash and cash equivalents.................................................                               —
162      Restricted investments..........................................................................................               —
163      Restricted due from State of NC component units.................................................                               —
164      Restricted due from primary government...............................................................                          —
165      Hedging derivatives...............................................................................................             —
166      Deferred outflow of resources................................................................................                  —
170      Capital assets - nondepreciable............................................................................                    —
171      Capital assets - depreciable, net...........................................................................                   —
                Total assets...................................................................................................         —

         LIABILITIES
204      Accounts payable and accrued liabilities...............................................................                        —
210      Interest payable.....................................................................................................          —
212      Short-term debt.....................................................................................................           —
202      Due to State of NC component units.....................................................................                        —
200      Due to primary government...................................................................................                   —
220      Unearned revenue.................................................................................................              —
222      Obligations under reverse repurchase agreements...............................................                                 —
224      Obligations under securities lending......................................................................                     —
225      Advance from primary government........................................................................                        —
230      Deposits payable...................................................................................................            —
235      Funds held for others............................................................................................              —
242      Hedging derivatives liability...................................................................................               —
243      Deferred inflow of resources..................................................................................                 —
         Long-term liabilities:
240          Due within one year...........................................................................................             —
241          Due in more than one year................................................................................                  —
                Total liabilities................................................................................................       —

         NET ASSETS
300      Invested in capital assets, net of related debt........................................................                        —
         Restricted Nonexpendable:                                                                                                      —
301          Higher education................................................................................................           —


  5b6e7e19-b144-4394-810e-6b3c1455e2e9.xls                                                                                                      908 (122 of 248)
                               Office of the State Controller
                                  2012 CAFR Worksheets
    Offline Component Units - CAFR Format for SEAA, Housing Finance & Golden LEAF
          Note: Please do not key to this worksheet; it is formula-driven to populate from worksheet 905
Agency No:                     01                                                                                     Preparer:                                0
Agency Name:                   North Carolina General Assembly                                                            Phone:                               0
GASB Fund No:                  #N/A                                                                                        Email:                              0
NA for UNC System component units
Instructions: Review this format for completeness and check to make sure it is free of error messages.
302              Health and human services...............................................................................                               —
303              Economic development.....................................................................................                              —
              Restricted Expendable:
305              Higher education................................................................................................                       —
310              Health and human services...............................................................................                               —
315              Economic development.....................................................................................                              —
320           Unrestricted...........................................................................................................                   —
                     Total net assets..............................................................................................     $               —

              (Assets minus liabilities equals net assets)                                                                                        OK


                                                     Statement of Activities                                                                FYE June 30,2012
              Revenues
500           Charges for services.............................................................................................                         —
508           State aid - program................................................................................................                       —
512           Operating grants and contributions........................................................................                                —
511           State capital aid.....................................................................................................                    —
513           Other capital grants and contributions...................................................................                                 —
510           State appropriations..............................................................................................                        —
510           State aid - general.................................................................................................                      —
520           Miscellaneous general...........................................................................................                          —
              Total revenues.......................................................................................................                     —

              Expenses
600 601 Total expenses......................................................................................................                            —

700           Special items.........................................................................................................                    —
701           Extraordinary items...............................................................................................                        —

              Increase (decrease) in net assets..........................................................................                               —

800           Net assets - beginning of year...............................................................................                      #N/A
801           Restatement..........................................................................................................                     —
              Net assets - end of year........................................................................................                   #N/A

              (Ending net assets agrees with Statement of Net Assets)                                                                            #N/A


              Note: Generally, a statement of cash flows is not required for discretely presented component units.
              (GASB Comprehensive Implementation Guide - 2007, question 2.4.2). The State's discretely presented
              component units are reported in the State's government-wide financial statements, which include a
              Statement of Net Assets and a Statement of Activities.




  5b6e7e19-b144-4394-810e-6b3c1455e2e9.xls                                                                                                                         908 (123 of 248)
                                                            Office of the State Controller
                                                               2012 CAFR Worksheets
                                            Offline Proprietary Analytical Review - Computed Variances

Agency No:                                         01                                                    Preparer/Phone:
Agency Name:                                    North Carolina General Assembly                                    Email:                0
GASB Fund No:                                     #N/A

                                                                                       From 905 Tab   From PriorYr905 tab
SNA                                                                                     FY2011-2012       FY2010-2011       Difference       % Diff
ASSETS
Current Assets:
Cash and cash equivalents ...........................................              $             —           #N/A              #N/A           #N/A
Pooled cash...................................................................                   —           #N/A              #N/A           #N/A
Investments ..................................................................                   —           #N/A              #N/A           #N/A
Pooled investments .......................................................                       —           #N/A              #N/A           #N/A
Securities lending collateral............................................                        —           #N/A              #N/A           #N/A
Receivables:
   Accounts receivable, net............................................                          —           #N/A              #N/A           #N/A
   Intergovernmental receivables...................................                              —           #N/A              #N/A           #N/A
   Interest receivable......................................................                     —           #N/A              #N/A           #N/A
   Other receivables, net................................................                        —           #N/A              #N/A           #N/A
Due from State of NC component units..........................                                   —           #N/A              #N/A           #N/A
Due from agency/institution component units.................                                     —           #N/A              #N/A           #N/A
Due from primary government........................................                              —           #N/A              #N/A           #N/A
Inventories.....................................................................                 —           #N/A              #N/A           #N/A
Prepaid items.................................................................                   —           #N/A              #N/A           #N/A
Notes receivable............................................................                     —           #N/A              #N/A           #N/A
Restricted/designated cash and cash equivalents .........                                        —           #N/A              #N/A           #N/A
Restricted pooled cash...................................................                        —           #N/A              #N/A           #N/A
Restricted investments ..................................................                        —           #N/A              #N/A           #N/A
Hedging derivatives.......................................................                       —           #N/A              #N/A           #N/A
Deferred outflow of resources........................................                            —           #N/A              #N/A           #N/A
Total Current Assets......................................................                       —           #N/A              #N/A           #N/A

Noncurrent Assets:
Investments...................................................................                   —           #N/A              #N/A           #N/A
Pooled investments........................................................                       —           #N/A              #N/A           #N/A
Receivables:
   Accounts receivable, net............................................                          —           #N/A              #N/A           #N/A
   Intergovernmental receivables...................................                              —           #N/A              #N/A           #N/A
   Interest receivable......................................................                     —           #N/A              #N/A           #N/A
   Other receivables, net................................................                        —           #N/A              #N/A           #N/A
Notes receivable............................................................                     —           #N/A              #N/A           #N/A
Investment in joint venture.............................................                         —           #N/A              #N/A           #N/A
Deferred charges...........................................................                      —           #N/A              #N/A           #N/A
Restricted/designated cash and cash equivalents .........                                        —           #N/A              #N/A           #N/A
Restricted/designated pooled cash ................................                               —           #N/A              #N/A           #N/A
Restricted investments...................................................                        —           #N/A              #N/A           #N/A
Restricted pooled investments.......................................                             —           #N/A              #N/A           #N/A
Restricted due from State of NC component units..........                                        —           #N/A              #N/A           #N/A
Restricted due from primary government........................                                   —           #N/A              #N/A           #N/A
Hedging derivatives.......................................................                       —           #N/A              #N/A           #N/A
Deferred outflow of resources........................................                            —           #N/A              #N/A           #N/A
Capital assets - nondepreciable:
   Land and permanent easements................................                                  —           #N/A              #N/A           #N/A
   Art, literature and artifacts, nondepreciable................                                 —           #N/A              #N/A           #N/A
   Construction in progress............................................                          —           #N/A              #N/A           #N/A
   Computer software in deveopment.............................                                  —           #N/A              #N/A           #N/A
   Patents in development..............................................                          —           #N/A              #N/A           #N/A
   Other intangible assets, nondepreciable.....................                                  —           #N/A              #N/A           #N/A
Total capital assets, nondepreciable..............................                               —           #N/A              #N/A           #N/A
Capital assets - depreciable:
   Buildings....................................................................                 —           #N/A              #N/A           #N/A
   Machinery and equipment..........................................                             —           #N/A              #N/A           #N/A
   Art, literature and artifacts, depreciable......................                              —           #N/A              #N/A           #N/A
   General infrastructure................................................                        —           #N/A              #N/A           #N/A
   Computer software ....................................................                        —           #N/A              #N/A           #N/A
   Patents......................................................................                 —           #N/A              #N/A           #N/A
   Other intangible assets, depreciable..........................                                —           #N/A              #N/A           #N/A
Accumulated depreciation..............................................                           —           #N/A              #N/A           #N/A
Total Capital assets - depreciable, net...........................                               —           #N/A              #N/A           #N/A
Total Noncurrent Assets.................................................                         —           #N/A              #N/A           #N/A

Total Assets...................................................................                  —           #N/A              #N/A           #N/A


LIABILITIES
Current Liabilities:
Accounts payable and accrued liabilities:
   Accounts payable.......................................................                       —           #N/A              #N/A           #N/A
   Accrued payroll..........................................................                     —           #N/A              #N/A           #N/A



                                                                                                                                                      910 (124 of 248)
                                                            Office of the State Controller
                                                               2012 CAFR Worksheets
                                            Offline Proprietary Analytical Review - Computed Variances

Agency No:                                         01                                                        Preparer/Phone:
Agency Name:                                    North Carolina General Assembly                                        Email:                0
GASB Fund No:                                     #N/A

                                                                                        From 905 Tab      From PriorYr905 tab
SNA                                                                                      FY2011-2012          FY2010-2011       Difference       % Diff
   Intergovernmental payables.......................................                                —            #N/A              #N/A           #N/A
   Claims payable..........................................................                         —            #N/A              #N/A           #N/A
Interest payable.............................................................                       —            #N/A              #N/A           #N/A
Short-term debt:
   Revolving line of credit and loans payable..................                                       —          #N/A              #N/A           #N/A
   Commercial paper payable.........................................                                  —          #N/A              #N/A           #N/A
   Bond anticipation notes payable.................................                                   —          #N/A              #N/A           #N/A
Due to State of NC component units..............................                                      —          #N/A              #N/A           #N/A
Due to agency/institution component units.....................                                        —          #N/A              #N/A           #N/A
Due to primary government............................................                                 —          #N/A              #N/A           #N/A
Unearned revenue.........................................................                             —          #N/A              #N/A           #N/A
Obligations under reverse repurchase agreements........                                               —          #N/A              #N/A           #N/A
Obligations under securities lending...............................                                   —          #N/A              #N/A           #N/A
Deposits payable...........................................................                           —          #N/A              #N/A           #N/A
Funds held for others.....................................................                            —          #N/A              #N/A           #N/A
Hedging derivatives liability............................................                             —          #N/A              #N/A           #N/A
Deferred inflow of resources..........................................                                —          #N/A              #N/A           #N/A
Notes payable - current..................................................                             —          #N/A              #N/A           #N/A
Capital leases payable - current.....................................                                 —          #N/A              #N/A           #N/A
Bonds and similar debt payable, net - current.................                                        —          #N/A              #N/A           #N/A
Arbitrage rebate payable - current..................................                                  —          #N/A              #N/A           #N/A
Annuity and life income payable - current.......................                                      —          #N/A              #N/A           #N/A
Pollution remediation payable - current...........................                                    —          #N/A              #N/A           #N/A
Accrued vacation leave - current....................................                                  —          #N/A              #N/A           #N/A
Liability insurance trust fund payable - current................                                      —          #N/A              #N/A           #N/A
Other long-term liabilities - current.................................                                —          #N/A              #N/A           #N/A
Total Current Liabilities..................................................                           —          #N/A              #N/A           #N/A


Noncurrent Liabilities:
Accounts payable and accrued liabilities:
   Accounts payable.......................................................                            —          #N/A              #N/A           #N/A
   Intergovernmental payables.......................................                                  —          #N/A              #N/A           #N/A
   Claims payable..........................................................                           —          #N/A              #N/A           #N/A
Advance from primary government.................................                                      —          #N/A              #N/A           #N/A
Unearned revenue.........................................................                             —          #N/A              #N/A           #N/A
Deposits payable...........................................................                           —          #N/A              #N/A           #N/A
Funds held for others.....................................................                            —          #N/A              #N/A           #N/A
Hedging derivatives liability............................................                             —          #N/A              #N/A           #N/A
Deferred inflow of resources..........................................                                —          #N/A              #N/A           #N/A
Notes payable................................................................                         —          #N/A              #N/A           #N/A
Capital leases payable...................................................                             —          #N/A              #N/A           #N/A
Bonds and similar debt payable, net...............................                                    —          #N/A              #N/A           #N/A
Arbitrage rebate payable................................................                              —          #N/A              #N/A           #N/A
Annuity and life income payable.....................................                                  —          #N/A              #N/A           #N/A
Pollution remediation payable.........................................                                —          #N/A              #N/A           #N/A
Accrued vacation leave..................................................                              —          #N/A              #N/A           #N/A
Liability insurance trust fund payable..............................                                  —          #N/A              #N/A           #N/A
Other long-term liabilities...............................................                            —          #N/A              #N/A           #N/A
Total noncurrent Liabilities.............................................                             —          #N/A              #N/A           #N/A


Total Liabilities...............................................................                      —          #N/A              #N/A           #N/A


Net Assets:
Invested in capital assets, net of related debt.................                                      —          #N/A              #N/A           #N/A
  Restricted Nonexpendable:
     Higher education......................................................                           —          #N/A              #N/A           #N/A
     Health and human services......................................                                  —          #N/A              #N/A           #N/A
     Economic development............................................                                 —          #N/A              #N/A           #N/A
 Restricted Expendable:
     Higher education......................................................                           —          #N/A              #N/A           #N/A
     Health and human services......................................                                  —          #N/A              #N/A           #N/A
     Economic development............................................                                 —          #N/A              #N/A           #N/A
Unrestricted...................................................................                       —          #N/A              #N/A           #N/A
Total Net Assets............................................................       $                  —          #N/A              #N/A           #N/A


Statement of Net Assets verification                                                        In Bal.              #N/A
(Total assets less total liabilities = Total net assets)
SRECNA
Operating Revenues:                                                                    FYE June 30,2012    FYE June 30,2011
Sales and services, net..................................................                             —          #N/A              #N/A           #N/A



                                                                                                                                                          910 (125 of 248)
                                                             Office of the State Controller
                                                                2012 CAFR Worksheets
                                             Offline Proprietary Analytical Review - Computed Variances

Agency No:                                          01                                                  Preparer/Phone:
Agency Name:                                     North Carolina General Assembly                                  Email:                0
GASB Fund No:                                      #N/A

                                                                                     From 905 Tab    From PriorYr905 tab
SNA                                                                                   FY2011-2012        FY2010-2011       Difference       % Diff
Student tuition and fees, net..........................................                          —          #N/A              #N/A           #N/A
Patient services, net......................................................                      —          #N/A              #N/A           #N/A
Federal appropriations...................................................                        —          #N/A              #N/A           #N/A
Federal grants and contracts..........................................                           —          #N/A              #N/A           #N/A
State and local grants and contracts..............................                               —          #N/A              #N/A           #N/A
Nongovernmental grants and contracts..........................                                   —          #N/A              #N/A           #N/A
Interest earnings on loans..............................................                         —          #N/A              #N/A           #N/A
Rental and lease earnings..............................................                          —          #N/A              #N/A           #N/A
Fees, licenses and fines.................................................                        —          #N/A              #N/A           #N/A
Miscellaneous................................................................                    —          #N/A              #N/A           #N/A
Total operating revenues...............................................                          —          #N/A              #N/A           #N/A


Operating Expenses:
Personal services..........................................................                     —           #N/A              #N/A           #N/A
Supplies and materials...................................................                       —           #N/A              #N/A           #N/A
Services.........................................................................               —           #N/A              #N/A           #N/A
Cost of goods sold.........................................................                     —           #N/A              #N/A           #N/A
Claims and benefits.......................................................                      —           #N/A              #N/A           #N/A
Interest..........................................................................              —           #N/A              #N/A           #N/A
Depreciation...................................................................                 —           #N/A              #N/A           #N/A
Insurance and bonding...................................................                        —           #N/A              #N/A           #N/A
Scholarships and fellowships.........................................                           —           #N/A              #N/A           #N/A
Other:
   Other fixed charges....................................................                      —           #N/A              #N/A           #N/A
   Capital outlay.............................................................                  —           #N/A              #N/A           #N/A
   Grants, state aid & subsidies.....................................                           —           #N/A              #N/A           #N/A
   Other expenses.........................................................                      —           #N/A              #N/A           #N/A
Total operating expenses...............................................                         —           #N/A              #N/A           #N/A
Operating income (loss).................................................                        —           #N/A              #N/A           #N/A


Nonoperating Revenues (Expenses):
State appropriations.......................................................                     —           #N/A              #N/A           #N/A
State aid - general..........................................................                   —           #N/A              #N/A           #N/A
State aid - program........................................................                     —           #N/A              #N/A           #N/A
Noncapital grant revenue...............................................                         —           #N/A              #N/A           #N/A
Noncapital gifts, net.......................................................                    —           #N/A              #N/A           #N/A
Interest and fees expense..............................................                         —           #N/A              #N/A           #N/A
Gain on sale of property & equipment............................                                —           #N/A              #N/A           #N/A
Loss on sale of property & equipment............................                                —           #N/A              #N/A           #N/A
Investment earnings.......................................................                      —           #N/A              #N/A           #N/A
Insurance recoveries......................................................                      —           #N/A              #N/A           #N/A
Grants, aid and subsidies expense.................................                              —           #N/A              #N/A           #N/A
Federal interest subsidy on debt....................................                            —           #N/A              #N/A           #N/A
Miscellaneous nonoperating revenue.............................                                 —           #N/A              #N/A           #N/A
Miscellaneous nonoperating expense.............................                                 —           #N/A              #N/A           #N/A
Total nonoperating revenues (expenses)........................                                  —           #N/A              #N/A           #N/A
Income before other rev, exp, gains, or losses...............                                   —           #N/A              #N/A           #N/A
State capital aid.............................................................                  —           #N/A              #N/A           #N/A
Capital grants.................................................................                 —           #N/A              #N/A           #N/A
Capital gifts, net.............................................................                 —           #N/A              #N/A           #N/A
Additions to endowments...............................................                          —           #N/A              #N/A           #N/A
University transfers........................................................                    —           #N/A              #N/A           #N/A
Special items.................................................................                  —           #N/A              #N/A           #N/A
Extraordinary items........................................................                     —           #N/A              #N/A           #N/A
Increase (Decrease) in Net Assets.................................                              —           #N/A              #N/A           #N/A
Net assets—beginning of year.......................................                      #N/A               #N/A              #N/A           #N/A
Restatements................................................................                    —           #N/A              #N/A           #N/A
Net assets—end of year.................................................                  #N/A               #N/A

Net assets between Stmt of Net Assets and O/S                                            #N/A               #N/A




                                                                                                                                                     910 (126 of 248)
                                            Office of the State Controller
                                              2012 CAFR Worksheets
            Offline Proprietary Analytical Review for UNC Health Care Reporting Unit Combined Pkg -
                                                Computed Variances

Agency No:                     01                                        Preparer/Phone:
Agency Name:                North Carolina General Assembly                         Email:                 0
GASB Fund No:                 #N/A
This worksheet is NA for all agencies except for 48X UNC Health Care Reporting Unit Combined Pkg
                                                From 905Hosp tab     From PriorYr905 tab
                                                    FY2011-2012          FY2010-2011            Difference     % Diff
ASSETS
Current Assets:
Cash and cash equivalents ..............................................               $   —   #N/A   #N/A      #N/A
Pooled cash.......................................................................         —   #N/A   #N/A      #N/A
Investments ......................................................................         —   #N/A   #N/A      #N/A
Pooled investments ..........................................................              —   #N/A   #N/A      #N/A
Securities lending collateral..............................................                —   #N/A   #N/A      #N/A
Receivables:
   Accounts receivable, net...............................................                 —   #N/A   #N/A      #N/A
   Intergovernmental receivables.....................................                      —   #N/A   #N/A      #N/A
   Interest receivable.........................................................            —   #N/A   #N/A      #N/A
   Other receivables, net...................................................               —   #N/A   #N/A      #N/A
Due from State of NC component units............................                           —   #N/A   #N/A      #N/A
Due from agency/institution component units...................                             —   #N/A   #N/A      #N/A
Due from primary government..........................................                      —   #N/A   #N/A      #N/A
Inventories.........................................................................       —   #N/A   #N/A      #N/A
Prepaid items....................................................................          —   #N/A   #N/A      #N/A
Notes receivable...............................................................            —   #N/A   #N/A      #N/A
Restricted/designated cash and cash equivalents ...........                                —   #N/A   #N/A      #N/A
Restricted pooled cash......................................................               —   #N/A   #N/A      #N/A
Restricted investments .....................................................               —   #N/A   #N/A      #N/A
Hedging derivatives..........................................................              —   #N/A   #N/A      #N/A
Deferred outflow of resources...........................................                   —   #N/A   #N/A      #N/A
Total Current Assets.........................................................              —   #N/A   #N/A      #N/A

Noncurrent Assets:
Investments.......................................................................         —   #N/A   #N/A      #N/A
Pooled investments...........................................................              —   #N/A   #N/A      #N/A
Receivables:
   Accounts receivable, net...............................................                 —   #N/A   #N/A      #N/A
   Intergovernmental receivables.....................................                      —   #N/A   #N/A      #N/A
   Interest receivable.........................................................            —   #N/A   #N/A      #N/A
   Other receivables, net...................................................               —   #N/A   #N/A      #N/A
Notes receivable...............................................................            —   #N/A   #N/A      #N/A
Investment in joint venture................................................                —   #N/A   #N/A      #N/A
Deferred charges..............................................................             —   #N/A   #N/A      #N/A
Restricted/designated cash and cash equivalents ...........                                —   #N/A   #N/A      #N/A
Restricted/designated pooled cash ..................................                       —   #N/A   #N/A      #N/A
Restricted investments......................................................               —   #N/A   #N/A      #N/A
Restricted pooled investments..........................................                    —   #N/A   #N/A      #N/A
Restricted due from State of NC component units...........                                 —   #N/A   #N/A      #N/A
Restricted due from primary government.........................                            —   #N/A   #N/A      #N/A
Hedging derivatives..........................................................              —   #N/A   #N/A      #N/A
Deferred outflow of resources...........................................                   —   #N/A   #N/A      #N/A
Capital assets - nondepreciable:
   Land and permanent easements..................................                          —   #N/A   #N/A      #N/A
   Art, literature and artifacts, nondepreciable..................                         —   #N/A   #N/A      #N/A
   Construction in progress...............................................                 —   #N/A   #N/A      #N/A
   Computer software in deveopment..............................                           —   #N/A   #N/A      #N/A
   Patents in development................................................                  —   #N/A   #N/A      #N/A
   Other intangible assets, nondepreciable......................                           —   #N/A   #N/A      #N/A
Total capital assets, nondepreciable.................................                      —   #N/A   #N/A      #N/A
Capital assets - depreciable:
   Buildings........................................................................       —   #N/A   #N/A      #N/A
   Machinery and equipment.............................................                    —   #N/A   #N/A      #N/A
   Art, literature and artifacts, depreciable........................                      —   #N/A   #N/A      #N/A
   General infrastructure...................................................               —   #N/A   #N/A      #N/A
   Computer software ......................................................                —   #N/A   #N/A      #N/A
   Patents..........................................................................       —   #N/A   #N/A      #N/A
   Other intangible assets, depreciable............................                        —   #N/A   #N/A      #N/A
Accumulated depreciation.................................................                  —   #N/A   #N/A      #N/A
Total Capital assets - depreciable, net.............................                       —   #N/A   #N/A      #N/A
Total Noncurrent Assets....................................................                —   #N/A   #N/A      #N/A

Total Assets.......................................................................        —   #N/A   #N/A      #N/A


LIABILITIES
Current Liabilities:
Accounts payable and accrued liabilities:
   Accounts payable..........................................................              —   #N/A   #N/A      #N/A
   Accrued payroll.............................................................            —   #N/A   #N/A      #N/A
   Intergovernmental payables.........................................                     —   #N/A   #N/A      #N/A



                                                                                                                        910Hosp (127 of 248)
                                           Office of the State Controller
                                             2012 CAFR Worksheets
           Offline Proprietary Analytical Review for UNC Health Care Reporting Unit Combined Pkg -
                                               Computed Variances

Agency No:                                           01                                                Preparer/Phone:
Agency Name:                                 North Carolina General Assembly                                     Email:            0
GASB Fund No:                                     #N/A
This worksheet is NA for all agencies except for 48X UNC Health Care Reporting Unit Combined Pkg
                                                                                  From 905Hosp tab From PriorYr905 tab
                                                                                     FY2011-2012       FY2010-2011      Difference     % Diff
   Claims payable.............................................................                  —         #N/A              #N/A        #N/A
Interest payable.................................................................               —         #N/A              #N/A        #N/A
Short-term debt:
   Revolving line of credit and loans payable...................                                    —   #N/A              #N/A          #N/A
   Commercial paper payable...........................................                              —   #N/A              #N/A          #N/A
   Bond anticipation notes payable...................................                               —   #N/A              #N/A          #N/A
Due to State of NC component units................................                                  —   #N/A              #N/A          #N/A
Due to agency/institution component units.......................                                    —   #N/A              #N/A          #N/A
Due to primary government..............................................                             —   #N/A              #N/A          #N/A
Unearned revenue............................................................                        —   #N/A              #N/A          #N/A
Obligations under reverse repurchase agreements.........                                            —   #N/A              #N/A          #N/A
Obligations under securities lending.................................                               —   #N/A              #N/A          #N/A
Deposits payable...............................................................                     —   #N/A              #N/A          #N/A
Funds held for others........................................................                       —   #N/A              #N/A          #N/A
Hedging derivatives liability..............................................                         —   #N/A              #N/A          #N/A
Deferred inflow of resources.............................................                           —   #N/A              #N/A          #N/A
Notes payable - current.....................................................                        —   #N/A              #N/A          #N/A
Capital leases payable - current.......................................                             —   #N/A              #N/A          #N/A
Bonds and similar debt payable, net - current..................                                     —   #N/A              #N/A          #N/A
Arbitrage rebate payable - current....................................                              —   #N/A              #N/A          #N/A
Annuity and life income payable - current.........................                                  —   #N/A              #N/A          #N/A
Pollution remediation payable - current............................                                 —   #N/A              #N/A          #N/A
Accrued vacation leave - current......................................                              —   #N/A              #N/A          #N/A
Liability insurance trust fund payable - current.................                                   —   #N/A              #N/A          #N/A
Other long-term liabilities - current...................................                            —   #N/A              #N/A          #N/A
Total Current Liabilities.....................................................                      —   #N/A              #N/A          #N/A


Noncurrent Liabilities:
Accounts payable and accrued liabilities:
   Accounts payable..........................................................                       —   #N/A              #N/A          #N/A
   Intergovernmental payables.........................................                              —   #N/A              #N/A          #N/A
   Claims payable.............................................................                      —   #N/A              #N/A          #N/A
Advance from primary government..................................                                   —   #N/A              #N/A          #N/A
Unearned revenue............................................................                        —   #N/A              #N/A          #N/A
Deposits payable...............................................................                     —   #N/A              #N/A          #N/A
Funds held for others........................................................                       —   #N/A              #N/A          #N/A
Hedging derivatives liability..............................................                         —   #N/A              #N/A          #N/A
Deferred inflow of resources.............................................                           —   #N/A              #N/A          #N/A
Notes payable...................................................................                    —   #N/A              #N/A          #N/A
Capital leases payable......................................................                        —   #N/A              #N/A          #N/A
Bonds and similar debt payable, net.................................                                —   #N/A              #N/A          #N/A
Arbitrage rebate payable...................................................                         —   #N/A              #N/A          #N/A
Annuity and life income payable.......................................                              —   #N/A              #N/A          #N/A
Pollution remediation payable...........................................                            —   #N/A              #N/A          #N/A
Accrued vacation leave.....................................................                         —   #N/A              #N/A          #N/A
Liability insurance trust fund payable................................                              —   #N/A              #N/A          #N/A
Other long-term liabilities..................................................                       —   #N/A              #N/A          #N/A
Total noncurrent Liabilities................................................                        —   #N/A              #N/A          #N/A


Total Liabilities..................................................................                 —   #N/A              #N/A          #N/A


Net Assets:
Invested in capital assets, net of related debt...................                                  —   #N/A              #N/A          #N/A
  Restricted Nonexpendable:
     Higher education.........................................................                      —   #N/A              #N/A          #N/A
     Health and human services........................................                              —   #N/A              #N/A          #N/A
     Economic development..............................................                             —   #N/A              #N/A          #N/A
 Restricted Expendable:
     Higher education.........................................................                      —   #N/A              #N/A          #N/A
     Health and human services........................................                              —   #N/A              #N/A          #N/A
     Economic development..............................................                             —   #N/A              #N/A          #N/A
Unrestricted.......................................................................                 —   #N/A              #N/A          #N/A
Total Net Assets................................................................      $             —   #N/A              #N/A          #N/A


Statement of Net Assets verification                                                      In Bal.       #N/A
(Total assets less total liabilities = Total net assets)


Operating Revenues:
Sales and services, net.....................................................                        —   #N/A              #N/A          #N/A
Student tuition and fees, net..............................................                         —   #N/A              #N/A          #N/A
Patient services, net..........................................................                     —   #N/A              #N/A          #N/A



                                                                                                                                                910Hosp (128 of 248)
                                            Office of the State Controller
                                              2012 CAFR Worksheets
            Offline Proprietary Analytical Review for UNC Health Care Reporting Unit Combined Pkg -
                                                Computed Variances

Agency No:                                          01                                                Preparer/Phone:
Agency Name:                                 North Carolina General Assembly                                    Email:            0
GASB Fund No:                                     #N/A
This worksheet is NA for all agencies except for 48X UNC Health Care Reporting Unit Combined Pkg
                                                                                 From 905Hosp tab From PriorYr905 tab
                                                                                    FY2011-2012       FY2010-2011      Difference     % Diff
Federal appropriations......................................................                   —         #N/A              #N/A        #N/A
Federal grants and contracts............................................                       —         #N/A              #N/A        #N/A
State and local grants and contracts.................................                          —         #N/A              #N/A        #N/A
Nongovernmental grants and contracts............................                               —         #N/A              #N/A        #N/A
Interest earnings on loans.................................................                    —         #N/A              #N/A        #N/A
Rental and lease earnings................................................                      —         #N/A              #N/A        #N/A
Fees, licenses and fines....................................................                   —         #N/A              #N/A        #N/A
Miscellaneous...................................................................               —         #N/A              #N/A        #N/A
Total operating revenues..................................................                     —         #N/A              #N/A        #N/A


Operating Expenses:
Personal services..............................................................                 —   #N/A                 #N/A          #N/A
Supplies and materials......................................................                    —   #N/A                 #N/A          #N/A
Services............................................................................            —   #N/A                 #N/A          #N/A
Cost of goods sold............................................................                  —   #N/A                 #N/A          #N/A
Claims and benefits..........................................................                   —   #N/A                 #N/A          #N/A
Interest..............................................................................          —   #N/A                 #N/A          #N/A
Depreciation......................................................................              —   #N/A                 #N/A          #N/A
Insurance and bonding......................................................                     —   #N/A                 #N/A          #N/A
Scholarships and fellowships............................................                        —   #N/A                 #N/A          #N/A
Other:
   Other fixed charges.......................................................                   —   #N/A                 #N/A          #N/A
   Capital outlay.................................................................              —   #N/A                 #N/A          #N/A
   Grants, state aid & subsidies........................................                        —   #N/A                 #N/A          #N/A
   Other expenses.............................................................                  —   #N/A                 #N/A          #N/A
Total operating expenses..................................................                      —   #N/A                 #N/A          #N/A
Operating income (loss)....................................................                     —   #N/A                 #N/A          #N/A


Nonoperating Revenues (Expenses):
State appropriations..........................................................                  —   #N/A                 #N/A          #N/A
State aid - general.............................................................                —   #N/A                 #N/A          #N/A
State aid - program...........................................................                  —   #N/A                 #N/A          #N/A
Noncapital grant revenue..................................................                      —   #N/A                 #N/A          #N/A
Noncapital gifts, net..........................................................                 —   #N/A                 #N/A          #N/A
Interest and fees expense.................................................                      —   #N/A                 #N/A          #N/A
Gain on sale of property & equipment..............................                              —   #N/A                 #N/A          #N/A
Loss on sale of property & equipment..............................                              —   #N/A                 #N/A          #N/A
Investment earnings..........................................................                   —   #N/A                 #N/A          #N/A
Insurance recoveries.........................................................                   —   #N/A                 #N/A          #N/A
Grants, aid and subsidies expense...................................                            —   #N/A                 #N/A          #N/A
Federal interest subsidy on debt......................................                          —   #N/A                 #N/A          #N/A
Miscellaneous nonoperating revenue...............................                               —   #N/A                 #N/A          #N/A
Miscellaneous nonoperating expense..............................                                —   #N/A                 #N/A          #N/A
Total nonoperating revenues (expenses).........................                                 —   #N/A                 #N/A          #N/A
Income before other rev, exp, gains, or losses................                                  —   #N/A                 #N/A          #N/A
State capital aid.................................................................              —   #N/A                 #N/A          #N/A
Capital grants....................................................................              —   #N/A                 #N/A          #N/A
Capital gifts, net................................................................              —   #N/A                 #N/A          #N/A
Additions to endowments..................................................                       —   #N/A                 #N/A          #N/A
University transfers...........................................................                 —   #N/A                 #N/A          #N/A
Special items.....................................................................              —   #N/A                 #N/A          #N/A
Extraordinary items...........................................................                  —   #N/A                 #N/A          #N/A
Increase (Decrease) in Net Assets...................................                            —   #N/A                 #N/A          #N/A
Net assets—beginning of year..........................................                   #N/A       #N/A                 #N/A          #N/A
Restatements....................................................................                —   #N/A                 #N/A          #N/A
Net assets—end of year....................................................               #N/A       #N/A

Net assets between Stmt of Net Assets and O/S                                            #N/A       #N/A




                                                                                                                                               910Hosp (129 of 248)
                                             Office of the State Controller
                                               2012 CAFR Worksheets
               Offline Fiduciary Analytical Review for 401(k) & Deferred Comp - Computed Variances

Agency No:                                          01                                                         Preparer/Phone:
Agency Name:                                     North Carolina General Assembly
GASB Fund No:                                      #N/A                                                                   Email:                0

                                                                                          From 906 tab      From PriorYr906 tab
                                                                                           FY2011-2012          FY2010-2011        Difference            % Diff

Assets
Cash and cash equivalents ...........................................                $                  —          #N/A               #N/A                #N/A
Investments:
 U.S. government and agency securities.......................                                           —          #N/A               #N/A                #N/A
  Mortgage pass throughs..............................................                                  —          #N/A               #N/A                #N/A
  Collateralized mortgage obligations.............................                                      —          #N/A               #N/A                #N/A
 Government bonds.......................................................                                —          #N/A               #N/A                #N/A
 Asset-backed securities...............................................                                 —          #N/A               #N/A                #N/A
 Negotiable certificates of deposit..................................                                   —          #N/A               #N/A                #N/A
 Repurchase agreements..............................................                                    —          #N/A               #N/A                #N/A
 Commercial paper........................................................                               —          #N/A               #N/A                #N/A
 Annuity contracts..........................................................                            —          #N/A               #N/A                #N/A
 Corporate bonds..........................................................                              —          #N/A               #N/A                #N/A
 Certificates of deposit...................................................                             —          #N/A               #N/A                #N/A
 Mutual funds................................................................                           —          #N/A               #N/A                #N/A
 Pooled debt funds........................................................                              —          #N/A               #N/A                #N/A
 Unallocated insurance contracts...................................                                     —          #N/A               #N/A                #N/A
 Synthetic guaranteed investment contracts..................                                            —          #N/A               #N/A                #N/A
 Non-State Treasurer pooled investments....................                                             —          #N/A               #N/A                #N/A
Securities lending collateral............................................                               —          #N/A               #N/A                #N/A
Receivables:                                                                                                       #N/A
   Accounts receivable...................................................                               —          #N/A               #N/A                #N/A
   Interest receivable......................................................                            —          #N/A               #N/A                #N/A
   Contributions receivable.............................................                                —          #N/A               #N/A                #N/A
Notes receivable............................................................                            —          #N/A               #N/A                #N/A
Inventories.....................................................................                        —          #N/A               #N/A                #N/A
Sureties..........................................................................                      —          #N/A               #N/A                #N/A
Capital assets-nondepreciable........................................                                   —          #N/A               #N/A                #N/A
Capital assets-depreciable, net......................................                                   —          #N/A               #N/A                #N/A
Total Assets...................................................................                         —          #N/A

LIABILITIES
Accounts payable and accrued liabilities:
   Accounts payable.......................................................                              —          #N/A               #N/A                #N/A
   Intergovernmental payables.......................................                                    —          #N/A               #N/A                #N/A
   Benefits payable.........................................................                            —          #N/A               #N/A                #N/A
Obligations under securities lending...............................                                     —          #N/A               #N/A                #N/A
Unearned revenue.........................................................                               —          #N/A               #N/A                #N/A
Deposits payable............................................................                            —          #N/A               #N/A                #N/A
Funds held for others.....................................................                              —          #N/A               #N/A                #N/A
Compensated absences.................................................                                   —          #N/A               #N/A                #N/A
Total Liabilities...............................................................                        —          #N/A               #N/A                #N/A



Net Assets:
Held in trust for:
   Employees pension and other benefits.......................                                          —          #N/A               #N/A                #N/A
Total Net Assets.............................................................        $                  —          #N/A

Statement of Net Assets verification                                                          In Bal.              #N/A
(Total assets less total liabilities = Total net assets)


Additions:                                                                               FYE June 30,2012    FYE June 30,2011


                                                                                                                                                    911 (130 of 248)
                                            Office of the State Controller
                                              2012 CAFR Worksheets
              Offline Fiduciary Analytical Review for 401(k) & Deferred Comp - Computed Variances

Agency No:                                         01                                                   Preparer/Phone:
Agency Name:                                    North Carolina General Assembly
GASB Fund No:                                     #N/A                                                             Email:                0

                                                                                      From 906 tab   From PriorYr906 tab
                                                                                       FY2011-2012       FY2010-2011        Difference            % Diff

Contributions:
Employer.......................................................................   $              —          #N/A               #N/A                #N/A
Members.......................................................................                   —          #N/A               #N/A                #N/A
Trustee deposits...........................................................                      —          #N/A               #N/A                #N/A
Other contributions........................................................                      —          #N/A                         —          0.00%
  Total contributions.......................................................                     —          #N/A               #N/A                #N/A
Investment income:
Investment earnings(loss).............................................                           —          #N/A               #N/A                #N/A
Less investment expenses............................................                             —          #N/A                         —          0.00%
   Net investment income(loss)......................................                             —          #N/A               #N/A                #N/A
Other additions:
Fees, licenses and fines................................................                         —          #N/A               #N/A                #N/A
Interest earnings on loans.............................................                          —          #N/A               #N/A                #N/A
Miscellaneous...............................................................                     —          #N/A               #N/A                #N/A
  Total other additions....................................................                      —          #N/A
Total additions................................................................                  —          #N/A                         —          0.00%


Deductions:
Claims and benefits........................................................                      —          #N/A               #N/A                #N/A
Refund of contributions..................................................                        —          #N/A               #N/A                #N/A
Administrative expenses................................................                          —          #N/A               #N/A                #N/A
Other deductions............................................................                     —          #N/A               #N/A                #N/A
 Total deductions...........................................................                     —          #N/A               #N/A                #N/A
  Change in net assets...................................................                        —          #N/A               #N/A                #N/A
Net assets—July 1.........................................................               #N/A               #N/A               #N/A                #N/A
Restatements.................................................................                    —          #N/A                         —          0.00%
Net assets—June 30......................................................                 #N/A               #N/A

Verification of Net Assets between statements                                             #N/A              #N/A




                                                                                                                                             911 (131 of 248)
                    Office of the State Controller
                      2012 CAFR Worksheets
                            Explanations

                                   Agency No:                   01
                                Agency Name:     North Carolina General Assembly
GASB Fund No: All              Preparer/Phone:



Wksht                            Explanation

                                                                               88




                                                                                   Explanations
                                  Office of the State Controller
                                     2012 CAFR Worksheets
                                Your Comments and Suggestions

                                                        Agency No:                    01
                                                     Agency Name:      North Carolina General Assembly
GASB Fund No:             All                       Preparer/Phone:




This sheet is optional but we encourage your participation.
The OSC is committed to improving our year end process. We would appreciate any comments or
suggestions you may have in this regard. We will use this feedback as a quality tool to enhance
the year end package for next year. Thank you.




                                                                                                    Comments
                                                                           GASB Fund
 CAFR             Office of the State Controller                 For CAFR: Number
Agency                                                  Type of  NCAS or   For Comp Unit
Number               2012 CAFR Agency Name            Agency** Offline     CAFR Package
   01    North Carolina General Assembly             PG          NCAS
   02    Administrative Office of the Courts         PG          NCAS
   03    Office of the Governor                      PG          NCAS
   04    Office of Lieutenant Governor               PG          NCAS
   05    Office of the Secretary of State            PG          NCAS
   06    Office of the State Auditor                 PG          NCAS
   07    Department of the State Treasurer           PG          NCAS
   08    Department of Public Instruction            PG          NCAS
   09    Department of Justice                       PG          NCAS
   10    Department of Agriculture                   PG          NCAS
  10F    NC Agricultural Finance Authority           CU-Nonmajor NCAS      2614
   11    Department of Labor                         PG          NCAS
   12    Department of Insurance                     PG          NCAS
   13    Department of Administration                PG          NCAS
   14    Office of the State Controller              PG          NCAS
   15    Department of Transportation                PG          NCAS
   16    Dept. of Environment & Natural Res.         PG          NCAS
   17    Wildlife Resources Commission               PG          NCAS
   19    Dept. of Public Safety                      PG          NCAS
  2X     Dept. of Health and Human Services          PG          NCAS
  3X     DHHS - Mental Health                        PG          NCAS
   41    Information Technology Services             PG          NCAS
   43    Department of Commerce                      PG          NCAS
   45    Department of Revenue                       PG          NCAS
   46    Department of Cultural Resources            PG          NCAS
 48X     UNC Hlth Care Rep Unit (Combined Pkg)       CU-UNC      Offline ¹ 263X
  48     UNC Hospitals                               CU-UNC      Offline ¹ 2631 & 2634
 48E     UNC Hospitals - Enterprise Fund             CU-UNC     Offline ¹   2635
 48L     UNC Hospitals - LITF                        CU-UNC     Offline ¹   2632
 48R     Rex Healthcare                              CU-UNC     Offline ¹   2637
 48C     Chatham Hospital                            CU-UNC     Offline ¹   2638
 48T     UNC Hlth Care-Triangle Physicians Network   CU-UNC     Offline ¹   2639
  50     Community College System Office             PG         NCAS
  60     State Board of Elections                    PG         NCAS
  61     NC Education Lottery                        PG         NCAS
  67     Office of Administrative Hearings           PG         NCAS
  69     USS North Carolina Battleship Comm.         PG         Offline
 6B      Deferred Comp                               PG         Offline
                                                                           GASB Fund
 CAFR             Office of the State Controller                 For CAFR: Number
Agency                                                 Type of   NCAS or   For Comp Unit
Number              2012 CAFR Agency Name            Agency**    Offline   CAFR Package
  6C     NC 401(k) Plan                             PG           Offline
  71     Clerk of Supreme Court                     PG           NCAS
  72     Clerk of Court of Appeals                  PG           NCAS
  87     NC School of Science & Mathematics         CU-UNC       NCAS      4XXX
  0A     North Carolina Housing Finance Ag.         CU-Major     Offline   2611
  90     General Fund - OSC                         PG           NCAS
  99     General Fund - DOR                         PG           NCAS
  RX     OSC-Central Accounts                       PG           NCAS
  U10    UNC-General Administration                 CU-UNC       Offline ² 4XXX
 U20     UNC at Chapel Hill                         CU-UNC       Offline ² 4XXX
 U30     North Carolina State University            CU-UNC       Offline ²   4XXX
 U40     UNC at Greensboro                          CU-UNC       Offline ²   4XXX
 U50     UNC at Charlotte                           CU-UNC       Offline ²   4XXX
 U55     UNC at Asheville                           CU-UNC       Offline ²   4XXX
 U60     UNC at Wilmington                          CU-UNC       Offline ²   4XXX
 U65     East Carolina University                   CU-UNC       Offline ²   4XXX
 U70     North Carolina A&T University              CU-UNC       Offline ²   4XXX
 U75     Western Carolina University                CU-UNC       Offline ²   4XXX
 U80     Appalachian State University               CU-UNC       Offline ²   4XXX
 U82     UNC at Pembroke                            CU-UNC       Offline ²   4XXX
 U84     Winston-Salem State University             CU-UNC       Offline ²   4XXX
 U86     Elizabeth City State University            CU-UNC       Offline ²   4XXX
 U88     Fayetteville State University              CU-UNC       Offline ²   4XXX
 U90     North Carolina Central University          CU-UNC       Offline ²   4XXX
 U92     UNC School of the Arts                     CU-UNC      Offline ²    4XXX
 Z2      NC Biotechnology Center                    CU-Nonmajor Offline      2618
                                                                        3
 Z3      NC Global TransPark Authority              CU-Nonmajor NCAS         2615
 Z3F     NC Global TransPark Authority Foundation   CU-Nonmajor Offline      2615
 Z7      NC Partnership for Children                CU-Nonmajor Offline      2621
                                                                        3
 ZA      NC State Ports Authority                   CU-Nonmajor NCAS         2612
 ZB      State Education Assistance Authority       CU-Major    Offline      2620
 ZC      Western NC Regional Economic Dev Comm      CU-Nonmajor Offline      2622
 ZD      Northeastern NC Regional Econ Dev Comm     CU-Nonmajor Offline      2623
 ZE      Southeastern NC Regional Econ Dev Comm     CU-Nonmajor Offline      2624
 ZF      Rural Economic Development Center          CU-Nonmajor Offline      2625
 ZH      NC Railroad Company                        CU-Nonmajor Offline      2627
                                                                              GASB Fund
 CAFR           Office of the State Controller                      For CAFR: Number
Agency                                                     Type of  NCAS or   For Comp Unit
Number            2012 CAFR Agency Name                   Agency** Offline    CAFR Package
  ZI   The Golden LEAF, Inc.                            CU-Major    Offline   2640
  ZK NC Health Insurance Risk Pool                      CU-Nonmajor Offline   2643
  ZL   Gateway University Research Park, Inc.           CU-UNC      Offline   4XXX
  C0   Alamance Community College                       CU-CC       Offline   4XXX
  C2   Asheville-Buncombe Technical Community CollegeCU-CC          Offline   4XXX
  C3   Beaufort County Community College                CU-CC       Offline   4XXX
  C4   Bladen Community College                         CU-CC       Offline   4XXX
  C5   Blue Ridge Community College                     CU-CC       Offline   4XXX
  C6   Brunswick Community College                      CU-CC       Offline   4XXX
  C7                                                    CU-CC
       Caldwell Community College and Technical Institute           Offline   4XXX
  C8   Cape Fear Community College                      CU-CC       Offline   4XXX
  C9   Carteret Community College                       CU-CC       Offline   4XXX
  CA Catawba Valley Community College                   CU-CC       Offline   4XXX
  CB Central Carolina Community College                 CU-CC       Offline   4XXX
  CC Central Piedmont Community College                 CU-CC       Offline   4XXX
  CD Cleveland Community College                        CU-CC       Offline   4XXX
  CE   Coastal Carolina Community College               CU-CC       Offline   4XXX
  CF   College of the Albemarle                         CU-CC       Offline   4XXX
  CG Craven Community College                           CU-CC       Offline   4XXX
  CH Davidson County Community College                  CU-CC       Offline   4XXX
  CJ   Durham Technical Community College               CU-CC       Offline   4XXX
  CK Edgecombe Community College                        CU-CC       Offline   4XXX
  CL Fayetteville Technical Community College           CU-CC       Offline   4XXX
  CM Forsyth Technical Community College                CU-CC       Offline   4XXX
  CN Gaston College                                     CU-CC       Offline   4XXX
  CP   Guilford Technical Community College             CU-CC       Offline   4XXX
  CQ Halifax Community College                          CU-CC       Offline   4XXX
  CR Haywood Community College                          CU-CC       Offline   4XXX
  CS   Isothermal Community College                     CU-CC       Offline   4XXX
  CT   James Sprunt Community College                   CU-CC       Offline   4XXX
  CU Johnston Community College                         CU-CC       Offline   4XXX
  CV Lenoir Community College                           CU-CC       Offline   4XXX
  CW Martin Community College                           CU-CC       Offline   4XXX
  CX Mayland Community College                          CU-CC       Offline   4XXX
  CY McDowell Technical Community College               CU-CC       Offline   4XXX
  CZ   Mitchell Community College                       CU-CC       Offline   4XXX
  D0   Montgomery Community College                     CU-CC       Offline   4XXX
  D1   Nash Community College                           CU-CC       Offline   4XXX
  D2   Pamlico Community College                        CU-CC       Offline   4XXX
                                                                                         GASB Fund
 CAFR              Office of the State Controller                              For CAFR: Number
Agency                                                           Type of       NCAS or   For Comp Unit
Number               2012 CAFR Agency Name                      Agency**       Offline   CAFR Package
   D3     Piedmont Community College                           CU-CC           Offline   4XXX
   D4     Pitt Community College                               CU-CC           Offline   4XXX
   D5     Randolph Community College                           CU-CC           Offline   4XXX
   D6     Richmond Community College                           CU-CC           Offline   4XXX
   D7     Roanoke-Chowan Community College                     CU-CC           Offline   4XXX
   D8     Robeson Community College                            CU-CC           Offline   4XXX
   D9     Rockingham Community College                         CU-CC           Offline   4XXX
   DA     Rowan-Cabarrus Community College                     CU-CC           Offline   4XXX
   DB     Sampson Community College                            CU-CC           Offline   4XXX
   DC     Sandhills Community College                          CU-CC           Offline   4XXX
   C1     South Piedmont Community College                     CU-CC           Offline   4XXX
   DD     Southeastern Community College                       CU-CC           Offline   4XXX
   DE     Southwestern Community College                       CU-CC           Offline   4XXX
   DF     Stanly Community College                             CU-CC           Offline   4XXX
   DG     Surry Community College                              CU-CC           Offline   4XXX
   DH     Tri-County Community College                         CU-CC           Offline   4XXX
   DJ     Vance-Granville Community College                    CU-CC           Offline   4XXX
   DK     Wake Technical Community College                     CU-CC           Offline   4XXX
   DL     Wayne Community College                              CU-CC           Offline   4XXX
  DM      Western Piedmont Community College                   CU-CC           Offline   4XXX
   DN     Wilkes Community College                             CU-CC           Offline   4XXX
   DP     Wilson Community College                             CU-CC           Offline   4XXX
  none    None

** Type of Agency:
CU       Component Unit
UNC      UNC System, major component unit
CC       Community College, major component unit
Nonmajor Nonmajor component unit - see note below.
NCAS Accounting data included in the North Carolina Accounting System, and CAFR reporting from NCAS
Offline Full accounting data not in NCAS, so paper reporting for CAFR; agency uses another accounting system

Note: All entities complete the NCASexcl CAFR package, except the Community Colleges
and the offline nonmajor component units which have separate CAFR packages.
Changes for 2012/Comments




Effective Jan1, 2012, former agency 6A State Health Plan merged with Dept of State Treasurer. The 2012 CAFR package for 07 St Treasurer will include St Health Pln GASB 2629 whic




Effective FY 2012, new agency 19 Dept of Public Safety formed by merger of old agencies 18 Juvenile Justice, 42 Correction, and 47 Crime Control Public safety - one CAFR package fo
DHHS administrative agencies with agency numbers starting with 2, plus DHHS agency 30.
DHHS mental health institutions with agency numbers starting with 3, except DHHS agency 30.


Merger of former agency 44 ESC with Dept of Commerce Nov 1, 2011. Old agency 44 included with 43 Commerce in one CAFR package..




¹ Beginning in 2011, the six entities making up the UNC Health Care Reporting Unit (48X)
are submitting to OSC one combined CAFR package (48X=48 + 48E+48L+48R+48C+48T).
UNC-Hospitals, UNC-Hosp Enterprise Fund and UNC-Hosp LITF in 2011 discontinued
interfacing their 13th period accrual data to NCAS, but continue with monthly reporting
on NCAS. Rex, Chatham, and Triangle Physicians Network remain as offline components
whose year-end financial data will be included in a combined package for the UNC Health
Care Reporting Unit. The Offline template for the combined package is ws 905Hosp.
Changes for 2012/Comments




Although part of UNC System, NCSSM is a primary NCAS agency that will continue using DSS.
Housing Finance interfaces to NCAS for monthly reporting only; offline for CAFR.




² Offline CAFR reporting for all universities for 2012. Still use NCAS for monthly reporting.
The five pilots for 2011 offline reporting were UNCCH, NCSU, UNCW, ECU and NCA&T.




3
    Beginning 2012, interfacing data to NCAS so switching from offline to using DSS for year-end.

The Global TransPark Foundation is a component unit of Global TransPark; it is remaining offline.
Changes for 2012/Comments


Gateway University Reaearch Park is a component unit of the UNC System.
Changes for 2012/Comments
ASB 2629 which is still a major comp unit for 2012 CAFR.




AFR package for new agency.
Office of the State Controller
Functional Table to be used for Worksheets 401, 405, 410, and 415
updated 4/3/12
                                     Beginning   Ending   Beginning   Ending
Function                               FRU #     FRU #     GASB #     GASB #
General Government                      010       010       1100       1599
Public Safety, Corrections & Reg        020       022       1100       1599
General Government                      030       034       1100       1113
Higher Education                        030       034       1114       1114
Health & Human Services                 030       034       1122       1122
General Government                      030       034       1123       1599
General Government                      040       040       1100       1599
General Government                      050       051       1100       1599
General Government                      060       060       1100       1599
General Government                      070       078       1100       1122
Environment & Natural Resource          070       078       1123       1123
General Government                      070       078       1124       1370
Transportation                          070       078       1371       1371
Higher Education                        070       078       1394       1394
Primary & Secondary Education           080       083       1100       1599
Public Safety, Corrections & Reg        090       090       1100       1599
Agriculture                             100       101       1100       1599
Public Safety, Corrections & Reg        110       111       1100       1599
Public Safety, Corrections & Reg        120       124       1100       1599
General Government                      130       134       1100       1599
General Government                      140       140       1100       1599
Transportation                          150       151       1100       1599
Environment & Natural Resource          160       162       1100       1599
Environment & Natural Resource          170       170       1100       1599
Public Safety, Corrections & Reg        190       190       1100       1599
Health & Human Services                 200       3ZZ       1100       1599
General Government                      410       410       1100       1325
Health & Human Services                 410       410       1326       1326
General Government                      410       410       1327       1360
Public Safety, Corrections & Reg        410       410       1361       1361
General Government                      410       410       1362       1599
Economic Development                    430       436       1100       1599
General Government                      450       451       1100       1599
General Government                      460       461       1100       1599
Higher Education                        500       500       1100       1599
General Government                      600       601       1100       1599
General Government                      670       670       1100       1599
Separate analysis required              900       900       1100       1599
General Government                      990       990       1100       1199
Separate analysis required              R10       RG0       1100       1599
       A                                 B                                   C                    D             E
1              NC Office of the State Controller
2              2012 CAFR Package
               Net Assets and GASB Table for 905 & 906
               Templates                                          For Beginning Net assets: GASB Number Source for 2011
                                                                  Ending Net Assets per     for CAFR    ending net
3 Agency No. Agency Name                                          2011 CAFR                 Reporting   assets
4
5    48X     UNC Health Care Reporting Unit (Combined CAFR Pkg)        1,594,764,369.00    263X           CAFR WTB
6      48      UNC Hospitals                                           1,126,685,599.00    2631&2634      CAFR WTB
7     48E      UNC Hospitals - Enterprise Fund                            18,305,053.00    2635           CAFR WTB
8     48L      UNC Hospitals - LITF                                       17,733,361.00    2632           CAFR WTB
9     48R      Rex Healthcare                                            413,465,000.00    2637           CAFR WTB
10    48C      Chatham Hospital                                           12,945,383.00    2638           CAFR WTB
11    48T      Triangle Physicians Network                                 5,629,973.00    2639           CAFR WTB
12     87      NC School of Science & Mathematics                         44,914,036.90    4XXX           DSS
13    U10      UNC-General Administration                                138,091,120.74    4XXX           DSS
14    U20      UNC at Chapel Hill                                      4,102,958,532.23    4XXX           CAFR WTB
15    U30      North Carolina State University                         1,629,801,833.01    4XXX           CAFR WTB
16    U40      UNC at Greensboro                                         640,757,122.20    4XXX           DSS
17    U50      UNC at Charlotte                                          807,767,742.56    4XXX           DSS
18    U55      UNC at Asheville                                          182,204,567.85    4XXX           DSS
19    U60      UNC at Wilmington                                         370,983,977.96    4XXX           CAFR WTB
20    U65      East Carolina University                                  861,499,251.72    4XXX           CAFR WTB
21    U70      North Carolina A&T University                             371,096,597.47    4XXX           CAFR WTB
22    U75      Western Carolina University                               342,082,264.18    4XXX           DSS
23    U80      Appalachian State University                              381,048,554.65    4XXX           DSS
24    U82      UNC at Pembroke                                           123,750,185.22    4XXX           DSS
25    U84      Winston-Salem State University                            120,888,718.35    4XXX           DSS
26    U86      Elizabeth City State University                           135,144,388.70    4XXX           DSS
27    U88      Fayetteville State University                             124,248,718.90    4XXX           DSS
28    U90      North Carolina Central University                         227,393,564.16    4XXX           DSS
29    U92      UNC School of the Arts                                    110,675,073.99    4XXX           DSS
30    ZL       Gateway University Research Park, Inc.                     57,349,692.04    4XXX           CAFR WTB
31    ZB       State Education Assistance Authority                      581,058,614.01    2620           CAFR WTB
32     ZI      The Golden LEAF, Inc.                                     704,535,479.01    2640           CAFR WTB
33    0A       North Carolina Housing Finance Ag.                        536,436,000.00    2611           CAFR WTB
34    ZA       State Ports Autnority                                     218,266,257.13    2612           CAFR WTB
35     Z3      NC Global TransPark Authority                             230,380,180.00    2615           CAFR WTB
36     69      USS North Carolina Battleship Comm.                        10,067,137.89    2517           CAFR WTB
37     6B      Deferred Comp                                             815,281,451.44    3324           CAFR WTB
38     6C      NC 401(k) Plan                                          5,434,483,677.48    3318           CAFR WTB
39
40
41 263X&4XXX   UNC System total                                       12,367,420,311.83
42
        A                             B                           C   D   E

              Note: The ending net assets per 2011 CAFR must be
              used as beginning net assets for the 2012 CAFR.
              Any difference must be keyed on the Restatements
43            line and explained on worksheet 430.
44
45
46 updated for 2012 CAFR on 2/22/12 hkv
           F          G         H              I             J             K
1
2



3
4
5    ok
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34 For 2012 CAFR only because switching to DSS, and need to use 910 for comparative
35 For 2012 CAFR only because switching to DSS, and need to use 910 for comparative
36
37
38
39
40
41
42
                               A                                                   B                           C              D                 E
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01                                                         Preparer/Phone:
 6   Agency Name:                                            North Carolina General Assembly                                                        Email:
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                                  48X                48
 9                                                           Agency Name                                               UNC Health Care        UNC
10   SNA                                                                                                                Reporting Unit      Hospitals
11   ASSETS                                                                                                              June 30,2011      June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................                   $    120,330,346.00 $    13,005,474.00
14   Pooled cash.........................................................................................               301,902,833.00     220,810,381.00
15   Investments .........................................................................................               11,705,571.00              —
16   Pooled investments .............................................................................                            —                  —
17   Securities lending collateral..................................................................                             —                  —
18   Receivables:
19      Accounts receivable, net..................................................................                      209,802,822.00     124,524,800.00
20      Intergovernmental receivables..........................................................                          47,161,863.00      45,265,208.00
21      Interest receivable............................................................................                     386,107.00         386,107.00
22      Other receivables, net......................................................................                     18,648,042.00      11,602,834.00
23   Due from State of NC component units................................................                                 6,778,159.00      16,593,975.00
24   Due from agency/institution component units.......................................                                          —                  —
25   Due from primary government..............................................................                            4,389,863.00       4,389,863.00
26   Inventories............................................................................................             28,638,347.00      18,220,188.00
27   Prepaid items.......................................................................................                37,885,463.00      30,767,414.00
28   Notes receivable...................................................................................                         —                  —
29   Restricted/designated cash and cash equivalents ...............................                                        228,230.00       6,483,164.00
30   Restricted pooled cash.........................................................................                      2,780,559.00       2,780,559.00
31   Restricted investments ........................................................................                             —                  —
32   Hedging derivatives..............................................................................                           —                  —
33   Deferred outflow of resources...............................................................                                —                  —
34   Total Current Assets.............................................................................                  790,638,205.00     494,829,967.00
35
36   Noncurrent Assets:
37   Investments..........................................................................................              575,111,396.00     349,153,406.00
38   Pooled investments..............................................................................                            —                  —
39   Receivables:                                                                                                                                   —
40      Accounts receivable, net..................................................................                       10,127,811.00      10,127,811.00
41      Intergovernmental receivables..........................................................                                  —                  —
42      Interest receivable............................................................................                          —                  —
43      Other receivables, net......................................................................                      3,796,622.00       3,273,233.00
44   Notes receivable...................................................................................                  3,590,000.00              —
45   Investment in joint venture....................................................................                      6,639,342.00       1,057,342.00
46   Deferred charges..................................................................................                   4,544,773.00       2,101,262.00
47   Restricted/designated cash and cash equivalents ...............................                                    171,385,439.00              —
48   Restricted/designated pooled cash ......................................................                                    —         166,963,987.00
49   Restricted investments.........................................................................                     25,593,000.00              —
50   Restricted pooled investments.............................................................                                  —                  —
51   Restricted due from State of NC component units................................                                             —                  —
52   Restricted due from primary government..............................................                                        —                  —
53   Hedging derivatives..............................................................................                           —                  —
                               A                                                   B                           C          D                   E
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01                                                     Preparer/Phone:
 6   Agency Name:                                            North Carolina General Assembly                                                      Email:
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                              48X                  48
 9                                                           Agency Name                                           UNC Health Care          UNC
10   SNA                                                                                                            Reporting Unit        Hospitals
11   ASSETS                                                                                                          June 30,2011       June 30,2011
54   Deferred outflow of resources...............................................................                     15,821,518.00      15,821,518.00
55   Capital assets - nondepreciable:                                                                                                            —
56      Land and permanent easements......................................................                           76,229,233.00       41,377,851.00
57      Art, literature and artifacts, nondepreciable......................................                                  —                   —
58      Construction in progress...................................................................                  46,870,892.00       16,683,727.00
59      Computer software in deveopment...................................................                                   —                   —
60      Patents in development....................................................................                           —                   —
61      Other intangible assets, nondepreciable...........................................                                   —                   —
62   Total capital assets, nondepreciable....................................................                       123,100,125.00       58,061,578.00
63   Capital assets - depreciable:
64      Buildings..........................................................................................          858,127,634.00      561,445,398.00
65      Machinery and equipment................................................................                      662,814,481.00      369,687,409.00
66      Art, literature and artifacts, depreciable............................................                                —                   —
67      General infrastructure.......................................................................                 20,511,920.00        5,207,920.00
68      Computer software ..........................................................................                  34,725,453.00       34,600,206.00
69      Patents.............................................................................................                  —                   —
70      Other intangible assets, depreciable.................................................                            128,007.00          128,007.00
71   Accumulated depreciation....................................................................                   (815,482,498.00)    (444,739,623.00)
72   Total Capital assets - depreciable, net..................................................                       760,824,997.00      526,329,317.00
73   Total Noncurrent Assets.......................................................................                1,700,535,023.00    1,132,889,454.00
74
75   Total Assets.........................................................................................         2,491,173,228.00    1,627,719,421.00
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................                 75,428,913.00      41,689,504.00
81      Accrued payroll.................................................................................              75,685,827.00      41,469,804.00
82      Intergovernmental payables.............................................................                       26,971,292.00      26,971,292.00
83      Claims payable.................................................................................                       —                  —
84   Interest payable....................................................................................              4,680,512.00       1,371,253.00
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                               140,000.00               —
87      Commercial paper payable...............................................................                               —                   —
88      Bond anticipation notes payable.......................................................                                —                   —
89   Due to State of NC component units....................................................                           15,442,331.00        6,578,758.00
90   Due to agency/institution component units...........................................                                     —                   —
91   Due to primary government..................................................................                           1,333.00            1,333.00
92   Unearned revenue................................................................................                 26,813,713.00               —
93   Obligations under reverse repurchase agreements..............................                                            —                   —
94   Obligations under securities lending.....................................................                                —                   —
95   Deposits payable..................................................................................                       —                   —
                                A                                                   B                          C          D                E
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01                                                    Preparer/Phone:
  6   Agency Name:                                            North Carolina General Assembly                                                  Email:
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                             48X               48
  9                                                           Agency Name                                          UNC Health Care       UNC
 10   SNA                                                                                                           Reporting Unit     Hospitals
 11   ASSETS                                                                                                         June 30,2011     June 30,2011
 96   Funds held for others...........................................................................               31,764,885.00      1,124,885.00
 97   Hedging derivatives liability..................................................................                        —                 —
 98   Deferred inflow of resources.................................................................                          —                 —
 99   Notes payable - current........................................................................                34,063,447.00      1,380,447.00
100   Capital leases payable - current...........................................................                       908,000.00             —
101   Bonds and similar debt payable, net - current.......................................                           13,570,000.00      9,700,000.00
102   Arbitrage rebate payable - current........................................................                             —                 —
103   Annuity and life income payable - current.............................................                                 —                 —
104   Pollution remediation payable - current................................................                                —                 —
105   Accrued vacation leave - current..........................................................                     17,498,220.00      3,509,537.00
106   Liability insurance trust fund payable - current......................................                         12,747,954.00             —
107   Other long-term liabilities - current........................................................                          —                 —
108   Total Current Liabilities.........................................................................            335,716,427.00    133,796,813.00
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                       —                 —
113      Intergovernmental payables.............................................................                     50,731,232.00     50,731,232.00
114      Claims payable.................................................................................              2,113,000.00             —
115   Advance from primary government.......................................................                                 —                 —
116   Unearned revenue................................................................................                       —                 —
117   Deposits payable..................................................................................                     —                 —
118   Funds held for others...........................................................................                       —                 —
119   Hedging derivatives liability..................................................................                15,821,518.00     15,821,518.00
120   Deferred inflow of resources.................................................................                          —                 —
121   Notes payable......................................................................................                    —                 —
122   Capital leases payable.........................................................................                   426,000.00             —
123   Bonds and similar debt payable, net.....................................................                      424,919,736.00    273,356,354.00
124   Arbitrage rebate payable......................................................................                     25,002.00         25,002.00
125   Annuity and life income payable...........................................................                             —                 —
126   Pollution remediation payable...............................................................                           —                 —
127   Accrued vacation leave........................................................................                 28,036,671.00     27,302,903.00
128   Liability insurance trust fund payable....................................................                     38,619,273.00             —
129   Other long-term liabilities......................................................................                      —                 —
130   Total noncurrent Liabilities....................................................................              560,692,432.00    367,237,009.00
131
132   Total Liabilities.....................................................................................        896,408,859.00    501,033,822.00
133
134   Net Assets:
135   Invested in capital assets, net of related debt.......................................                        492,420,869.00    382,881,572.00
136     Restricted Nonexpendable:
137        Higher education............................................................................                       —                —
                                 A                                                    B                           C              D                  E
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01                                                         Preparer/Phone:
  6   Agency Name:                                              North Carolina General Assembly                                                            Email:
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                                  48X                 48
  9                                                             Agency Name                                               UNC Health Care         UNC
 10   SNA                                                                                                                  Reporting Unit       Hospitals
 11   ASSETS                                                                                                                June 30,2011       June 30,2011
138        Health and human services............................................................                                        —                  —
139        Economic development..................................................................                                       —                  —
140    Restricted Expendable:
141        Higher education............................................................................                            —                  —
142        Health and human services............................................................                          167,459,489.00     163,421,649.00
143        Economic development..................................................................                                  —                  —
144   Unrestricted..........................................................................................              934,884,011.00     580,382,378.00
145   Total Net Assets...................................................................................             $ 1,594,764,369.00 $ 1,126,685,599.00
146
147   Statement of Net Assets verification                                                                                    In Bal.            In Bal.
148   (Total assets less total liabilities = Total net assets)
149   SRECNA                                                                                                              FYE June 30,2011   FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................                 $       2,000,000.00 $            —
152   Student tuition and fees, net.................................................................                                 —                  —
153   Patient services, net.............................................................................                  1,678,477,890.00   1,027,785,502.00
154   Federal appropriations..........................................................................                               —                  —
155   Federal grants and contracts................................................................                                   —                  —
156   State and local grants and contracts....................................................                                       —                  —
157   Nongovernmental grants and contracts................................................                                           —                  —
158   Interest earnings on loans....................................................................                                 —                  —
159   Rental and lease earnings....................................................................                                  —                  —
160   Fees, licenses and fines.......................................................................                                —                  —
161   Miscellaneous......................................................................................                    41,562,595.60      20,137,411.60
162   Total operating revenues......................................................................                      1,722,040,485.60   1,047,922,913.60
163
164   Operating Expenses:
165   Personal services.................................................................................                   887,611,544.00      538,898,034.00
166   Supplies and materials.........................................................................                      469,138,521.00      229,389,072.00
167   Services...............................................................................................              134,876,100.00      118,986,337.00
168   Cost of goods sold................................................................................                            —                   —
169   Claims and benefits..............................................................................                     11,439,865.00           15,022.00
170   Interest.................................................................................................              6,337,065.00               —
171   Depreciation.........................................................................................                 83,737,612.00       55,741,256.00
172   Insurance and bonding.........................................................................                           639,751.00               —
173   Scholarships and fellowships................................................................                                  —                   —
174   Other:                                                                                                                                            —
175      Other fixed charges..........................................................................                        3,507,317.00       3,507,317.00
176      Capital outlay...................................................................................                           —                  —
177      Grants, state aid & subsidies............................................................                                   —                  —
178      Other expenses................................................................................                       3,952,756.00       3,786,746.00
179   Total operating expenses.....................................................................                       1,601,240,531.00     950,323,784.00
                      A                                B                C              D                       E
 1                                                        Office of the State Controller
 2                                                           2012 CAFR Worksheets
  3                                      Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01                                                   Preparer/Phone:
  6 Agency Name:                                         North Carolina General Assembly                                                      Email:
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                             48X                  48
  9                                                      Agency Name                                       UNC Health Care            UNC
 10 SNA                                                                                                      Reporting Unit       Hospitals
 11 ASSETS                                                                                                    June 30,2011       June 30,2011
180 Operating income (loss).......................................................................            120,799,954.60      97,599,129.60
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................          33,743,133.00      33,743,133.00
184 State aid - general................................................................................                 —                     —
185 State aid - program...............................................................................                  —                     —
186 Noncapital grant revenue......................................................................                      —                     —
187 Noncapital gifts, net..............................................................................            968,878.00          968,878.00
188 Interest and fees expense....................................................................               (9,473,027.00)     (9,473,027.00)
189 Gain on sale of property & equipment..................................................                              —                     —
190 Loss on sale of property & equipment..................................................                        (308,814.00)        (308,814.00)
191 Investment earnings.............................................................................          121,060,355.00      91,574,248.00
192 Insurance recoveries............................................................................                    —                     —
193 Grants, aid and subsidies expense.......................................................                            —                     —
194 Federal interest subsidy on debt..........................................................                          —                     —
195 Miscellaneous nonoperating revenue...................................................                      41,574,625.00                  —
196 Miscellaneous nonoperating expense...................................................                     (71,114,685.00)                 —
197 Total nonoperating revenues (expenses)..............................................                      116,450,465.00     116,504,418.00
198 Income before other rev, exp, gains, or losses.....................................                       237,250,419.60     214,103,547.60
199 State capital aid....................................................................................               —                     —
200 Capital grants.......................................................................................      11,370,511.00                  —
201 Capital gifts, net...................................................................................           54,950.00           54,950.00
202 Additions to endowments.....................................................................                        —                     —
203 University transfers...............................................................................       (54,745,802.00)    (80,637,615.00)
204 Special items........................................................................................               —                     —
205 Extraordinary items..............................................................................                   —                     —
206 Increase (Decrease) in Net Assets.......................................................                  193,930,078.60     133,520,882.60
207 Net assets—beginning of year..............................................................              1,407,487,673.40     995,662,216.40
208 Restatements.......................................................................................         (6,653,383.00)     (2,497,500.00)
209 Net assets—end of year.......................................................................         $ 1,594,764,369.00 $ 1,126,685,599.00
210
211 Net assets between Stmt of Net Assets and O/S                                                                  OK                  OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                             48X                  48
216                                                      Agency Name                                       UNC Health Care            UNC
217                                                                                                          Reporting Unit       Hospitals
218 Accumulated Depreciation:                                                                                 June 30,2011       June 30,2011
219 Buildings..........................................................................................       293,766,179.00   detail not available
220 Machinery and equipment................................................................                   485,406,774.00
221 Art, literature and artifacts, depreciable............................................                              —
                               A                                                   B                           C          D                    E
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01                                                     Preparer/Phone:
  6   Agency Name:                                           North Carolina General Assembly                                                        Email:
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                              48X                 48
  9                                                          Agency Name                                           UNC Health Care         UNC
 10   SNA                                                                                                           Reporting Unit       Hospitals
 11   ASSETS                                                                                                         June 30,2011       June 30,2011
222     General infrastructure.......................................................................                11,290,641.00
223     NC DOT Highway Network...............................................................                                —
224     Computer software ..........................................................................                 25,018,904.00
225     Patents.............................................................................................                 —
226     Other intangible assets, depreciable.................................................                                —
227   Total Accumulated depreciation, capital assets                                                                815,482,498.00                   —
228
229   Check- agree to Accum depreciation total in SNA above                                                              OK           detail not available
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                        48X                 48
235                                Agency Name                                                                     UNC Health Care         UNC
236                                                                                                                 Reporting Unit       Hospitals
237   Balances 6/30/11 per ws 310, Column E:                                                                         June 30,2011       June 30,2011
238   Revenue bonds                                                                                                 447,740,000.00    detail not available
239   Certificates of participation                                                                                          —
240   Less deferred amt for issuance discounts                                                                               —
241   Less deferred amt on refunding                                                                                (15,414,508.00)
242   Add issuance premium                                                                                            6,164,244.00
243   Arbitrage rebate payable                                                                                           25,002.00
244   Workers compensation                                                                                                   —
245   Notes payable                                                                                                  34,063,447.00
246   Capital leases payable                                                                                          1,334,000.00
247   Annuity and life income payable                                                                                        —
248   Federal unemployment a/c advances                                                                                      —
249   Pollution remediation payable                                                                                          —
250   Compensated absences                                                                                           45,534,891.00
251   Liability insurance trust fund payable                                                                         51,367,227.00
252   Other (describe in "Explanations" tab)                                                                                 —
253   Total LT Liabilities Current & Noncurrent                                                                     570,814,303.00                   —
254
255
256   Bonds and COPS payable check to SNA                                                                                OK           detail not available
                                            A                                                   B                                    F                     G
             1     Office of the State Controller        Office of the State Controller
           2          2012 CAFR Worksheets                  2012 CAFR Worksheets
                                       Proforma SNA Offline Proprietary Proforma - SNA & SRECNA
  Prior Year 905 - Offline Proprietary Prior Year -905 - & SRECNA
           3
              4               Per Prior year CAFR - To populate Beginning balances for ws 201, 210 & 310
FR - To populate Prior Yr column for 910 Variances worksheet & Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
              5   Agency No:                                              01
              6   Agency Name:                                            North Carolina General Assembly                                      -
              7   GASB Fund No:                                                   #N/A
              8                                                           Agency Number                                            48E                     48L
              9                                                           Agency Name                                           UNC-Hosp               UNC-Hosp
             10   SNA                                                                                                           Enterprise         Liab Ins Trust Fund
             11   ASSETS                                                                                                        June 30,2011          June 30,2011
             12   Current Assets:
             13   Cash and cash equivalents .................................................................               $           —     $                —
             14   Pooled cash.........................................................................................          68,792,957.00          12,299,495.00
             15   Investments .........................................................................................                 —              11,099,862.00
             16   Pooled investments .............................................................................                      —                      —
             17   Securities lending collateral..................................................................                       —                      —
             18   Receivables:                                                                                                                                 —
             19      Accounts receivable, net..................................................................                         —                      —
             20      Intergovernmental receivables..........................................................                            —                      —
             21      Interest receivable............................................................................                    —                      —
             22      Other receivables, net......................................................................                  391,485.00             393,472.00
             23   Due from State of NC component units................................................                           5,130,709.00                  —
             24   Due from agency/institution component units.......................................                                    —                      —
             25   Due from primary government..............................................................                             —                      —
             26   Inventories............................................................................................               —                      —
             27   Prepaid items.......................................................................................                  —                      —
             28   Notes receivable...................................................................................                   —                      —
             29   Restricted/designated cash and cash equivalents ...............................                                       —                      —
             30   Restricted pooled cash.........................................................................                       —                      —
             31   Restricted investments ........................................................................                       —                      —
             32   Hedging derivatives..............................................................................                     —                      —
             33   Deferred outflow of resources...............................................................                          —                      —
             34   Total Current Assets.............................................................................             74,315,151.00          23,792,829.00
             35
             36   Noncurrent Assets:
             37   Investments..........................................................................................                  —             45,399,309.00
             38   Pooled investments..............................................................................                       —                     —
             39   Receivables:                                                                                                           —                     —
             40      Accounts receivable, net..................................................................                          —                     —
             41      Intergovernmental receivables..........................................................                             —                     —
             42      Interest receivable............................................................................                     —                     —
             43      Other receivables, net......................................................................                        —                     —
             44   Notes receivable...................................................................................                    —                     —
             45   Investment in joint venture....................................................................                        —                     —
             46   Deferred charges..................................................................................                     —                     —
             47   Restricted/designated cash and cash equivalents ...............................                                        —                     —
             48   Restricted/designated pooled cash ......................................................                               —                     —
             49   Restricted investments.........................................................................                        —                     —
             50   Restricted pooled investments.............................................................                             —                     —
             51   Restricted due from State of NC component units................................                                        —                     —
             52   Restricted due from primary government..............................................                                   —                     —
             53   Hedging derivatives..............................................................................                      —                     —
                                            A                                                   B                                F                     G
             1     Office of the State Controller        Office of the State Controller
           2          2012 CAFR Worksheets                  2012 CAFR Worksheets
                                       Proforma SNA Offline Proprietary Proforma - SNA & SRECNA
  Prior Year 905 - Offline Proprietary Prior Year -905 - & SRECNA
           3
              4               Per Prior year CAFR - To populate Beginning balances for ws 201, 210 & 310
FR - To populate Prior Yr column for 910 Variances worksheet & Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
              5   Agency No:                                              01
              6   Agency Name:                                            North Carolina General Assembly                                  -
              7   GASB Fund No:                                                   #N/A
              8                                                           Agency Number                                        48E                     48L
              9                                                           Agency Name                                       UNC-Hosp               UNC-Hosp
             10   SNA                                                                                                       Enterprise         Liab Ins Trust Fund
             11   ASSETS                                                                                                    June 30,2011          June 30,2011
             54   Deferred outflow of resources...............................................................                       —                      —
             55   Capital assets - nondepreciable:                                                                                   —                      —
             56      Land and permanent easements......................................................                              —                      —
             57      Art, literature and artifacts, nondepreciable......................................                             —                      —
             58      Construction in progress...................................................................                     —                      —
             59      Computer software in deveopment...................................................                              —                      —
             60      Patents in development....................................................................                      —                      —
             61      Other intangible assets, nondepreciable...........................................                              —                      —
             62   Total capital assets, nondepreciable....................................................                           —                      —
             63   Capital assets - depreciable:
             64      Buildings..........................................................................................             —                     —
             65      Machinery and equipment................................................................                         —                     —
             66      Art, literature and artifacts, depreciable............................................                          —                     —
             67      General infrastructure.......................................................................                   —                     —
             68      Computer software ..........................................................................                    —                     —
             69      Patents.............................................................................................            —                     —
             70      Other intangible assets, depreciable.................................................                           —                     —
             71   Accumulated depreciation....................................................................                       —                     —
             72   Total Capital assets - depreciable, net..................................................                          —                     —
             73   Total Noncurrent Assets.......................................................................                     —             45,399,309.00
             74
             75   Total Assets.........................................................................................     74,315,151.00          69,192,138.00
             76
             77   LIABILITIES
             78   Current Liabilities:
             79   Accounts payable and accrued liabilities:
             80      Accounts payable.............................................................................                   —                 91,550.00
             81      Accrued payroll.................................................................................                —                     —
             82      Intergovernmental payables.............................................................                         —                     —
             83      Claims payable.................................................................................                 —                     —
             84   Interest payable....................................................................................               —                     —
             85   Short-term debt:                                                                                                                         —
             86      Revolving line of credit and loans payable........................................                             —                      —
             87      Commercial paper payable...............................................................                        —                      —
             88      Bond anticipation notes payable.......................................................                         —                      —
             89   Due to State of NC component units....................................................                    23,810,098.00                  —
             90   Due to agency/institution component units...........................................                              —                      —
             91   Due to primary government..................................................................                       —                      —
             92   Unearned revenue................................................................................          26,200,000.00                  —
             93   Obligations under reverse repurchase agreements..............................                                     —                      —
             94   Obligations under securities lending.....................................................                         —                      —
             95   Deposits payable..................................................................................                —                      —
                                            A                                                   B                               F                     G
             1     Office of the State Controller        Office of the State Controller
           2          2012 CAFR Worksheets                  2012 CAFR Worksheets
                                       Proforma SNA Offline Proprietary Proforma - SNA & SRECNA
  Prior Year 905 - Offline Proprietary Prior Year -905 - & SRECNA
           3
              4               Per Prior year CAFR - To populate Beginning balances for ws 201, 210 & 310
FR - To populate Prior Yr column for 910 Variances worksheet & Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
              5   Agency No:                                              01
              6   Agency Name:                                            North Carolina General Assembly                                 -
              7   GASB Fund No:                                                   #N/A
              8                                                           Agency Number                                       48E                     48L
              9                                                           Agency Name                                      UNC-Hosp               UNC-Hosp
             10   SNA                                                                                                      Enterprise         Liab Ins Trust Fund
             11   ASSETS                                                                                                   June 30,2011          June 30,2011
             96   Funds held for others...........................................................................          6,000,000.00                  —
             97   Hedging derivatives liability..................................................................                  —                      —
             98   Deferred inflow of resources.................................................................                    —                      —
             99   Notes payable - current........................................................................                  —                      —
            100   Capital leases payable - current...........................................................                      —                      —
            101   Bonds and similar debt payable, net - current.......................................                             —                      —
            102   Arbitrage rebate payable - current........................................................                       —                      —
            103   Annuity and life income payable - current.............................................                           —                      —
            104   Pollution remediation payable - current................................................                          —                      —
            105   Accrued vacation leave - current..........................................................                       —                      —
            106   Liability insurance trust fund payable - current......................................                           —              12,747,954.00
            107   Other long-term liabilities - current........................................................                    —                      —
            108   Total Current Liabilities.........................................................................       56,010,098.00          12,839,504.00
            109
            110   Noncurrent Liabilities:
            111   Accounts payable and accrued liabilities:
            112      Accounts payable.............................................................................                  —                     —
            113      Intergovernmental payables.............................................................                        —                     —
            114      Claims payable.................................................................................                —                     —
            115   Advance from primary government.......................................................                            —                     —
            116   Unearned revenue................................................................................                  —                     —
            117   Deposits payable..................................................................................                —                     —
            118   Funds held for others...........................................................................                  —                     —
            119   Hedging derivatives liability..................................................................                   —                     —
            120   Deferred inflow of resources.................................................................                     —                     —
            121   Notes payable......................................................................................               —                     —
            122   Capital leases payable.........................................................................                   —                     —
            123   Bonds and similar debt payable, net.....................................................                          —                     —
            124   Arbitrage rebate payable......................................................................                    —                     —
            125   Annuity and life income payable...........................................................                        —                     —
            126   Pollution remediation payable...............................................................                      —                     —
            127   Accrued vacation leave........................................................................                    —                     —
            128   Liability insurance trust fund payable....................................................                        —             38,619,273.00
            129   Other long-term liabilities......................................................................                 —                     —
            130   Total noncurrent Liabilities....................................................................                  —             38,619,273.00
            131
            132   Total Liabilities.....................................................................................   56,010,098.00          51,458,777.00
            133
            134   Net Assets:
            135   Invested in capital assets, net of related debt.......................................                            —                      —
            136     Restricted Nonexpendable:
            137        Higher education............................................................................                 —                      —
                                             A                                                    B                                      F                         G
             1     Office of the State Controller        Office of the State Controller
           2          2012 CAFR Worksheets                  2012 CAFR Worksheets
                                       Proforma SNA Offline Proprietary Proforma - SNA & SRECNA
  Prior Year 905 - Offline Proprietary Prior Year -905 - & SRECNA
           3
              4               Per Prior year CAFR - To populate Beginning balances for ws 201, 210 & 310
FR - To populate Prior Yr column for 910 Variances worksheet & Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
              5   Agency No:                                                01
              6   Agency Name:                                              North Carolina General Assembly                                         -
              7   GASB Fund No:                                                     #N/A
              8                                                             Agency Number                                              48E                      48L
              9                                                             Agency Name                                             UNC-Hosp                UNC-Hosp
             10   SNA                                                                                                               Enterprise          Liab Ins Trust Fund
             11   ASSETS                                                                                                            June 30,2011              June 30,2011
            138        Health and human services............................................................                                    —                         —
            139        Economic development..................................................................                                   —                         —
            140    Restricted Expendable:
            141        Higher education............................................................................                         —                          —
            142        Health and human services............................................................                                —                          —
            143        Economic development..................................................................                               —                          —
            144   Unrestricted..........................................................................................            18,305,053.00              17,733,361.00
            145   Total Net Assets...................................................................................         $     18,305,053.00 $            17,733,361.00
            146
            147   Statement of Net Assets verification                                                                                In Bal.                   In Bal.
            148   (Total assets less total liabilities = Total net assets)
            149   SRECNA                                                                                                          FYE June 30,2011          FYE June 30,2011
            150   Operating Revenues:
            151   Sales and services, net........................................................................             $                 —       $       2,000,000.00
            152   Student tuition and fees, net.................................................................                                —                      —
            153   Patient services, net.............................................................................                            —                      —
            154   Federal appropriations..........................................................................                              —                      —
            155   Federal grants and contracts................................................................                                  —                      —
            156   State and local grants and contracts....................................................                                      —                      —
            157   Nongovernmental grants and contracts................................................                                          —                      —
            158   Interest earnings on loans....................................................................                                —                      —
            159   Rental and lease earnings....................................................................                                 —                      —
            160   Fees, licenses and fines.......................................................................                               —                      —
            161   Miscellaneous......................................................................................                           —                      —
            162   Total operating revenues......................................................................                                —               2,000,000.00
            163
            164   Operating Expenses:
            165   Personal services.................................................................................                            —                      —
            166   Supplies and materials.........................................................................                               —                      —
            167   Services...............................................................................................                       —                 181,946.00
            168   Cost of goods sold................................................................................                            —                      —
            169   Claims and benefits..............................................................................                             —              11,424,843.00
            170   Interest.................................................................................................                     —                      —
            171   Depreciation.........................................................................................                         —                      —
            172   Insurance and bonding.........................................................................                                —                  33,286.00
            173   Scholarships and fellowships................................................................                                  —                      —
            174   Other:                                                                                                                        —                      —
            175      Other fixed charges..........................................................................                              —                      —
            176      Capital outlay...................................................................................                          —                      —
            177      Grants, state aid & subsidies............................................................                                  —                      —
            178      Other expenses................................................................................                             —                      —
            179   Total operating expenses.....................................................................                                 —              11,640,075.00
                                      A                                      B                               F                            G
             1     Office of the State Controller        Office of the State Controller
           2          2012 CAFR Worksheets                  2012 CAFR Worksheets
                                       Proforma SNA Offline Proprietary Proforma - SNA & SRECNA
  Prior Year 905 - Offline Proprietary Prior Year -905 - & SRECNA
           3
              4               Per Prior year CAFR - To populate Beginning balances for ws 201, 210 & 310
FR - To populate Prior Yr column for 910 Variances worksheet & Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
              5 Agency No:                                           01
              6 Agency Name:                                         North Carolina General Assembly                               -
              7 GASB Fund No:                                                            #N/A
              8                                                      Agency Number                                        48E                 48L
              9                                                      Agency Name                                       UNC-Hosp           UNC-Hosp
             10 SNA                                                                                                    Enterprise     Liab Ins Trust Fund
             11 ASSETS                                                                                                June 30,2011       June 30,2011
            180 Operating income (loss).......................................................................                  —          (9,640,075.00)
            181
            182 Nonoperating Revenues (Expenses):
            183 State appropriations.............................................................................               —                   —
            184 State aid - general................................................................................             —                   —
            185 State aid - program...............................................................................              —                   —
            186 Noncapital grant revenue......................................................................                  —                   —
            187 Noncapital gifts, net..............................................................................             —                   —
            188 Interest and fees expense....................................................................                   —                   —
            189 Gain on sale of property & equipment..................................................                          —                   —
            190 Loss on sale of property & equipment..................................................                          —                   —
            191 Investment earnings.............................................................................          412,724.00        1,046,425.00
            192 Insurance recoveries............................................................................                —                   —
            193 Grants, aid and subsidies expense.......................................................                        —                   —
            194 Federal interest subsidy on debt..........................................................                      —                   —
            195 Miscellaneous nonoperating revenue...................................................                  35,894,282.00                —
            196 Miscellaneous nonoperating expense...................................................                 (63,460,685.00)               —
            197 Total nonoperating revenues (expenses)..............................................                  (27,153,679.00)       1,046,425.00
            198 Income before other rev, exp, gains, or losses.....................................                   (27,153,679.00)      (8,593,650.00)
            199 State capital aid....................................................................................           —                   —
            200 Capital grants.......................................................................................           —                   —
            201 Capital gifts, net...................................................................................           —                   —
            202 Additions to endowments.....................................................................                    —                   —
            203 University transfers...............................................................................    25,891,813.00                —
            204 Special items........................................................................................           —                   —
            205 Extraordinary items..............................................................................               —                   —
            206 Increase (Decrease) in Net Assets.......................................................               (1,261,866.00)      (8,593,650.00)
            207 Net assets—beginning of year..............................................................             19,566,919.00      26,327,011.00
            208 Restatements.......................................................................................             —                   —
            209 Net assets—end of year....................................................................... $        18,305,053.00 $    17,733,361.00
            210
            211 Net assets between Stmt of Net Assets and O/S                                                             OK                  OK
            212
            213 Prior Year worksheet 210 Accumulated depreciation
            214 Ending balances per 2011 CAFR
            215                                                      Agency Number                                        48E                 48L
            216                                                      Agency Name                                       UNC-Hosp           UNC-Hosp
            217                                                                                                        Enterprise     Liab Ins Trust Fund
            218 Accumulated Depreciation:                                                                             June 30,2011       June 30,2011
            219 Buildings..........................................................................................             —                   —
            220 Machinery and equipment................................................................                         —                   —
            221 Art, literature and artifacts, depreciable............................................                          —                   —
                                           A                                                   B                                    F                      G
             1     Office of the State Controller        Office of the State Controller
           2          2012 CAFR Worksheets                  2012 CAFR Worksheets
                                       Proforma SNA Offline Proprietary Proforma - SNA & SRECNA
  Prior Year 905 - Offline Proprietary Prior Year -905 - & SRECNA
           3
              4               Per Prior year CAFR - To populate Beginning balances for ws 201, 210 & 310
FR - To populate Prior Yr column for 910 Variances worksheet & Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
              5   Agency No:                                             01
              6   Agency Name:                                           North Carolina General Assembly                                      -
              7   GASB Fund No:                                                  #N/A
              8                                                          Agency Number                                           48E                      48L
              9                                                          Agency Name                                          UNC-Hosp                UNC-Hosp
             10   SNA                                                                                                         Enterprise          Liab Ins Trust Fund
             11   ASSETS                                                                                                     June 30,2011            June 30,2011
            222     General infrastructure.......................................................................                        —                       —
            223     NC DOT Highway Network...............................................................                                —                       —
            224     Computer software ..........................................................................                         —                       —
            225     Patents.............................................................................................                 —                       —
            226     Other intangible assets, depreciable.................................................                                —                       —
            227   Total Accumulated depreciation, capital assets                                                                         —                       —
            228
            229   Check- agree to Accum depreciation total in SNA above                                                           OK                      OK
            230
            231
            232   Prior Year worksheet 310 Long-term liabilities
            233   Ending balances per 2011 CAFR
            234                                Agency Number                                                                     48E                      48L
            235                                Agency Name                                                                    UNC-Hosp                UNC-Hosp
            236                                                                                                               Enterprise          Liab Ins Trust Fund
            237   Balances 6/30/11 per ws 310, Column E:                                                                     June 30,2011            June 30,2011
            238   Revenue bonds                                                                                            detail not available    detail not available
            239   Certificates of participation
            240   Less deferred amt for issuance discounts
            241   Less deferred amt on refunding
            242   Add issuance premium
            243   Arbitrage rebate payable
            244   Workers compensation
            245   Notes payable
            246   Capital leases payable
            247   Annuity and life income payable
            248   Federal unemployment a/c advances
            249   Pollution remediation payable
            250   Compensated absences
            251   Liability insurance trust fund payable
            252   Other (describe in "Explanations" tab)
            253   Total LT Liabilities Current & Noncurrent                                                                              —                       —
            254
            255
            256   Bonds and COPS payable check to SNA                                                                      detail not available    detail not available
                               A                                                   B                                    H                   I
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                           48R                  48C
 9                                                           Agency Name                                             Rex                Chatham
10   SNA                                                                                                           Healthcare           Hospital
11   ASSETS                                                                                                        June 30,2011        June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $     96,427,000.00 $    3,320,459.00
14   Pooled cash.........................................................................................                    —                 —
15   Investments .........................................................................................                   —            605,709.00
16   Pooled investments .............................................................................                        —                 —
17   Securities lending collateral..................................................................                         —                 —
18   Receivables:                                                                                                            —                 —
19      Accounts receivable, net..................................................................                   75,243,000.00      3,878,973.00
20      Intergovernmental receivables..........................................................                              —          1,896,655.00
21      Interest receivable............................................................................                      —                 —
22      Other receivables, net......................................................................                  4,218,707.00        428,614.00
23   Due from State of NC component units................................................                             1,770,293.00             —
24   Due from agency/institution component units.......................................                                      —                 —
25   Due from primary government..............................................................                               —                 —
26   Inventories............................................................................................         10,102,000.00        316,159.00
27   Prepaid items.......................................................................................             6,815,000.00         67,347.00
28   Notes receivable...................................................................................                     —                 —
29   Restricted/designated cash and cash equivalents ...............................                                         —                 —
30   Restricted pooled cash.........................................................................                         —                 —
31   Restricted investments ........................................................................                         —                 —
32   Hedging derivatives..............................................................................                       —                 —
33   Deferred outflow of resources...............................................................                            —                 —
34   Total Current Assets.............................................................................              194,576,000.00     10,513,916.00
35
36   Noncurrent Assets:
37   Investments..........................................................................................          180,527,000.00          31,681.00
38   Pooled investments..............................................................................                        —                  —
39   Receivables:
40      Accounts receivable, net..................................................................                           —                  —
41      Intergovernmental receivables..........................................................                              —                  —
42      Interest receivable............................................................................                      —                  —
43      Other receivables, net......................................................................                    515,000.00           8,389.00
44   Notes receivable...................................................................................              3,590,000.00              —
45   Investment in joint venture....................................................................                  5,582,000.00              —
46   Deferred charges..................................................................................               1,405,000.00       1,038,511.00
47   Restricted/designated cash and cash equivalents ...............................                                         —           4,421,452.00
48   Restricted/designated pooled cash ......................................................                                —                  —
49   Restricted investments.........................................................................                 25,593,000.00              —
50   Restricted pooled investments.............................................................                              —                  —
51   Restricted due from State of NC component units................................                                         —                  —
52   Restricted due from primary government..............................................                                    —                  —
53   Hedging derivatives..............................................................................                       —                  —
                               A                                                   B                                H                  I
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                       48R                 48C
 9                                                           Agency Name                                         Rex               Chatham
10   SNA                                                                                                       Healthcare          Hospital
11   ASSETS                                                                                                    June 30,2011       June 30,2011
54   Deferred outflow of resources...............................................................                        —                —
55   Capital assets - nondepreciable:                                                                                    —                —
56      Land and permanent easements......................................................                       34,375,000.00       476,382.00
57      Art, literature and artifacts, nondepreciable......................................                              —                —
58      Construction in progress...................................................................              29,968,000.00            —
59      Computer software in deveopment...................................................                               —                —
60      Patents in development....................................................................                       —                —
61      Other intangible assets, nondepreciable...........................................                               —                —
62   Total capital assets, nondepreciable....................................................                    64,343,000.00       476,382.00
63   Capital assets - depreciable:
64      Buildings..........................................................................................     263,902,000.00    31,855,069.00
65      Machinery and equipment................................................................                 285,341,000.00     7,407,701.00
66      Art, literature and artifacts, depreciable............................................                           —                —
67      General infrastructure.......................................................................            15,304,000.00            —
68      Computer software ..........................................................................                     —                —
69      Patents.............................................................................................             —                —
70      Other intangible assets, depreciable.................................................                            —                —
71   Accumulated depreciation....................................................................              (360,765,000.00)   (9,875,769.00)
72   Total Capital assets - depreciable, net..................................................                  203,782,000.00    29,387,001.00
73   Total Noncurrent Assets.......................................................................             485,337,000.00    35,363,416.00
74
75   Total Assets.........................................................................................      679,913,000.00    45,877,332.00
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................            30,709,000.00      1,015,964.00
81      Accrued payroll.................................................................................         33,016,000.00        443,661.00
82      Intergovernmental payables.............................................................                          —                 —
83      Claims payable.................................................................................                  —                 —
84   Interest payable....................................................................................         2,719,000.00        590,259.00
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                          140,000.00             —
87      Commercial paper payable...............................................................                          —                 —
88      Bond anticipation notes payable.......................................................                           —                 —
89   Due to State of NC component units....................................................                              —                 —
90   Due to agency/institution component units...........................................                                —                 —
91   Due to primary government..................................................................                         —                 —
92   Unearned revenue................................................................................               554,000.00             —
93   Obligations under reverse repurchase agreements..............................                                       —                 —
94   Obligations under securities lending.....................................................                           —                 —
95   Deposits payable..................................................................................                  —                 —
                                A                                                   B                               H                 I
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                      48R                48C
  9                                                           Agency Name                                        Rex              Chatham
 10   SNA                                                                                                      Healthcare         Hospital
 11   ASSETS                                                                                                   June 30,2011      June 30,2011
 96   Funds held for others...........................................................................           24,640,000.00            —
 97   Hedging derivatives liability..................................................................                    —                —
 98   Deferred inflow of resources.................................................................                      —                —
 99   Notes payable - current........................................................................            32,683,000.00            —
100   Capital leases payable - current...........................................................                   908,000.00            —
101   Bonds and similar debt payable, net - current.......................................                        3,120,000.00       750,000.00
102   Arbitrage rebate payable - current........................................................                         —                —
103   Annuity and life income payable - current.............................................                             —                —
104   Pollution remediation payable - current................................................                            —                —
105   Accrued vacation leave - current..........................................................                 13,126,000.00       862,683.00
106   Liability insurance trust fund payable - current......................................                             —                —
107   Other long-term liabilities - current........................................................                      —                —
108   Total Current Liabilities.........................................................................        141,615,000.00     3,662,567.00
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                   —               —
113      Intergovernmental payables.............................................................                         —               —
114      Claims payable.................................................................................          2,113,000.00           —
115   Advance from primary government.......................................................                             —               —
116   Unearned revenue................................................................................                   —               —
117   Deposits payable..................................................................................                 —               —
118   Funds held for others...........................................................................                   —               —
119   Hedging derivatives liability..................................................................                    —               —
120   Deferred inflow of resources.................................................................                      —               —
121   Notes payable......................................................................................                —               —
122   Capital leases payable.........................................................................               426,000.00           —
123   Bonds and similar debt payable, net.....................................................                  122,294,000.00   29,269,382.00
124   Arbitrage rebate payable......................................................................                     —               —
125   Annuity and life income payable...........................................................                         —               —
126   Pollution remediation payable...............................................................                       —               —
127   Accrued vacation leave........................................................................                     —               —
128   Liability insurance trust fund payable....................................................                         —               —
129   Other long-term liabilities......................................................................                  —               —
130   Total noncurrent Liabilities....................................................................          124,833,000.00   29,269,382.00
131
132   Total Liabilities.....................................................................................    266,448,000.00   32,931,949.00
133
134   Net Assets:
135   Invested in capital assets, net of related debt.......................................                    103,728,000.00     4,265,453.00
136     Restricted Nonexpendable:
137        Higher education............................................................................                   —               —
                                 A                                                    B                                      H                     I
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                             48R                    48C
  9                                                             Agency Name                                               Rex                  Chatham
 10   SNA                                                                                                               Healthcare             Hospital
 11   ASSETS                                                                                                            June 30,2011          June 30,2011
138        Health and human services............................................................                                    —                     —
139        Economic development..................................................................                                   —                     —
140    Restricted Expendable:
141        Higher education............................................................................                           —                    —
142        Health and human services............................................................                           3,959,000.00            78,840.00
143        Economic development..................................................................                                 —                    —
144   Unrestricted..........................................................................................             305,778,000.00         8,601,090.00
145   Total Net Assets...................................................................................         $      413,465,000.00 $      12,945,383.00
146
147   Statement of Net Assets verification                                                                                In Bal.               In Bal.
148   (Total assets less total liabilities = Total net assets)
149   SRECNA                                                                                                          FYE June 30,2011      FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $               —     $              —
152   Student tuition and fees, net.................................................................                              —                    —
153   Patient services, net.............................................................................                 608,277,000.00        17,249,347.00
154   Federal appropriations..........................................................................                            —                    —
155   Federal grants and contracts................................................................                                —                    —
156   State and local grants and contracts....................................................                                    —                    —
157   Nongovernmental grants and contracts................................................                                        —                    —
158   Interest earnings on loans....................................................................                              —                    —
159   Rental and lease earnings....................................................................                               —                    —
160   Fees, licenses and fines.......................................................................                             —                    —
161   Miscellaneous......................................................................................                 20,340,000.00                —
162   Total operating revenues......................................................................                     628,617,000.00        17,249,347.00
163
164   Operating Expenses:
165   Personal services.................................................................................                 315,852,000.00        10,809,174.00
166   Supplies and materials.........................................................................                    233,226,000.00         2,429,854.00
167   Services...............................................................................................                     —             6,581,769.00
168   Cost of goods sold................................................................................                          —                    —
169   Claims and benefits..............................................................................                           —                    —
170   Interest.................................................................................................                   —                    —
171   Depreciation.........................................................................................               25,713,000.00         2,181,250.00
172   Insurance and bonding.........................................................................                              —               433,904.00
173   Scholarships and fellowships................................................................                                —                    —
174   Other:                                                                                                                      —                    —
175      Other fixed charges..........................................................................                            —                    —
176      Capital outlay...................................................................................                        —                    —
177      Grants, state aid & subsidies............................................................                                —                    —
178      Other expenses................................................................................                           —               166,010.00
179   Total operating expenses.....................................................................                      574,791,000.00        22,601,961.00
                      A                                B                            H                         I
 1                                                        Office of the State Controller
 2                                                           2012 CAFR Worksheets
  3                                      Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                            48R                  48C
  9                                                      Agency Name                                              Rex              Chatham
 10 SNA                                                                                                      Healthcare             Hospital
 11 ASSETS                                                                                                  June 30,2011         June 30,2011
180 Operating income (loss).......................................................................             53,826,000.00       (5,352,614.00)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................                      —                  —
184 State aid - general................................................................................                    —                  —
185 State aid - program...............................................................................                     —                  —
186 Noncapital grant revenue......................................................................                         —                  —
187 Noncapital gifts, net..............................................................................                    —                  —
188 Interest and fees expense....................................................................               (4,970,000.00)     (1,366,057.00)
189 Gain on sale of property & equipment..................................................                                 —                  —
190 Loss on sale of property & equipment..................................................                                 —                  —
191 Investment earnings.............................................................................           27,857,000.00           169,958.00
192 Insurance recoveries............................................................................                       —                  —
193 Grants, aid and subsidies expense.......................................................                               —                  —
194 Federal interest subsidy on debt..........................................................                             —                  —
195 Miscellaneous nonoperating revenue...................................................                                  —        5,680,343.00
196 Miscellaneous nonoperating expense...................................................                       (7,654,000.00)                —
197 Total nonoperating revenues (expenses)..............................................                       15,233,000.00        4,484,244.00
198 Income before other rev, exp, gains, or losses.....................................                        69,059,000.00          (868,370.00)
199 State capital aid....................................................................................                  —                  —
200 Capital grants.......................................................................................                  —                200.00
201 Capital gifts, net...................................................................................                  —                  —
202 Additions to endowments.....................................................................                           —                  —
203 University transfers...............................................................................                    —                  —
204 Special items........................................................................................                  —                  —
205 Extraordinary items..............................................................................                      —                  —
206 Increase (Decrease) in Net Assets.......................................................                   69,059,000.00          (868,170.00)
207 Net assets—beginning of year..............................................................               344,406,000.00       15,370,833.00
208 Restatements.......................................................................................                            (1,557,280.00)
209 Net assets—end of year....................................................................... $          413,465,000.00 $     12,945,383.00
210
211 Net assets between Stmt of Net Assets and O/S                                                                 OK                   OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                            48R                  48C
216                                                      Agency Name                                              Rex              Chatham
217                                                                                                          Healthcare             Hospital
218 Accumulated Depreciation:                                                                               June 30,2011         June 30,2011
219 Buildings..........................................................................................   detail not available detail not available
220 Machinery and equipment................................................................
221 Art, literature and artifacts, depreciable............................................
                               A                                                   B                                    H                      I
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                          48R                     48C
  9                                                          Agency Name                                            Rex                   Chatham
 10   SNA                                                                                                         Healthcare              Hospital
 11   ASSETS                                                                                                     June 30,2011           June 30,2011
222     General infrastructure.......................................................................
223     NC DOT Highway Network...............................................................
224     Computer software ..........................................................................
225     Patents.............................................................................................
226     Other intangible assets, depreciable.................................................
227   Total Accumulated depreciation, capital assets                                                                           —                    —
228
229   Check- agree to Accum depreciation total in SNA above                                                    detail not available   detail not available
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                    48R                     48C
235                                Agency Name                                                                      Rex                   Chatham
236                                                                                                               Healthcare              Hospital
237   Balances 6/30/11 per ws 310, Column E:                                                                     June 30,2011           June 30,2011
238   Revenue bonds                                                                                            detail not available   detail not available
239   Certificates of participation
240   Less deferred amt for issuance discounts
241   Less deferred amt on refunding
242   Add issuance premium
243   Arbitrage rebate payable
244   Workers compensation
245   Notes payable
246   Capital leases payable
247   Annuity and life income payable
248   Federal unemployment a/c advances
249   Pollution remediation payable
250   Compensated absences
251   Liability insurance trust fund payable
252   Other (describe in "Explanations" tab)
253   Total LT Liabilities Current & Noncurrent                                                                                —                    —
254
255
256   Bonds and COPS payable check to SNA                                                                      detail not available   detail not available
                               A                                                   B                                    J                    K
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                             48T                 U10
 9                                                           Agency Name                                       Triangle Physicians     UNC-General
10   SNA                                                                                                            Network           Admininistration
11   ASSETS                                                                                                        June 30,2011        June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $     1,322,479.00 $           1,205.87
14   Pooled cash.........................................................................................                   —             1,939,333.65
15   Investments .........................................................................................                  —                    —
16   Pooled investments .............................................................................                       —                    —
17   Securities lending collateral..................................................................                        —                    —
18   Receivables:                                                                                                           —
19      Accounts receivable, net..................................................................                   6,156,049.00          454,873.68
20      Intergovernmental receivables..........................................................                             —            1,495,424.43
21      Interest receivable............................................................................                     —                   —
22      Other receivables, net......................................................................                 1,612,930.00          234,552.00
23   Due from State of NC component units................................................                                   —               40,000.00
24   Due from agency/institution component units.......................................                                     —                   —
25   Due from primary government..............................................................                              —                   —
26   Inventories............................................................................................                —               31,916.86
27   Prepaid items.......................................................................................              235,702.00        1,993,991.05
28   Notes receivable...................................................................................                    —                   —
29   Restricted/designated cash and cash equivalents ...............................                                        —            2,202,012.59
30   Restricted pooled cash.........................................................................                        —           40,625,069.16
31   Restricted investments ........................................................................                        —                   —
32   Hedging derivatives..............................................................................                      —                   —
33   Deferred outflow of resources...............................................................                           —                   —
34   Total Current Assets.............................................................................               9,327,160.00       49,018,379.29
35
36   Noncurrent Assets:
37   Investments..........................................................................................                  —                    —
38   Pooled investments..............................................................................                       —                    —
39   Receivables:
40      Accounts receivable, net..................................................................                          —                   —
41      Intergovernmental receivables..........................................................                             —                   —
42      Interest receivable............................................................................                     —                   —
43      Other receivables, net......................................................................                        —                   —
44   Notes receivable...................................................................................                    —                   —
45   Investment in joint venture....................................................................                        —                   —
46   Deferred charges..................................................................................                     —                   —
47   Restricted/designated cash and cash equivalents ...............................                                        —                   —
48   Restricted/designated pooled cash ......................................................                               —            5,458,094.95
49   Restricted investments.........................................................................                        —           54,570,405.50
50   Restricted pooled investments.............................................................                             —                   —
51   Restricted due from State of NC component units................................                                        —                   —
52   Restricted due from primary government..............................................                                   —              139,485.00
53   Hedging derivatives..............................................................................                      —                   —
                               A                                                   B                                   J                    K
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                             48T                U10
 9                                                           Agency Name                                       Triangle Physicians    UNC-General
10   SNA                                                                                                            Network          Admininistration
11   ASSETS                                                                                                       June 30,2011        June 30,2011
54   Deferred outflow of resources...............................................................                          —                    —
55   Capital assets - nondepreciable:                                                                                      —
56      Land and permanent easements......................................................                                 —               802,658.00
57      Art, literature and artifacts, nondepreciable......................................                                —                    —
58      Construction in progress...................................................................                   219,165.00         1,030,366.31
59      Computer software in deveopment...................................................                                 —                    —
60      Patents in development....................................................................                         —                    —
61      Other intangible assets, nondepreciable...........................................                                 —                    —
62   Total capital assets, nondepreciable....................................................                         219,165.00         1,833,024.31
63   Capital assets - depreciable:
64      Buildings..........................................................................................           925,167.00       95,268,008.74
65      Machinery and equipment................................................................                       378,371.00       11,403,754.17
66      Art, literature and artifacts, depreciable............................................                             —                   —
67      General infrastructure.......................................................................                      —           21,067,360.26
68      Computer software ..........................................................................                  125,247.00               —
69      Patents.............................................................................................               —                   —
70      Other intangible assets, depreciable.................................................                              —                   —
71   Accumulated depreciation....................................................................                    (102,106.00)     (85,625,663.86)
72   Total Capital assets - depreciable, net..................................................                      1,326,679.00       42,113,459.31
73   Total Noncurrent Assets.......................................................................                 1,545,844.00      104,114,469.07
74
75   Total Assets.........................................................................................         10,873,004.00      153,132,848.36
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................               1,922,895.00         1,358,245.15
81      Accrued payroll.................................................................................              756,362.00         1,285,013.90
82      Intergovernmental payables.............................................................                            —                    —
83      Claims payable.................................................................................                    —                    —
84   Interest payable....................................................................................                  —                    —
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                                 —                    —
87      Commercial paper payable...............................................................                            —                    —
88      Bond anticipation notes payable.......................................................                             —                    —
89   Due to State of NC component units....................................................                         1,770,293.00                —
90   Due to agency/institution component units...........................................                                  —                    —
91   Due to primary government..................................................................                           —                 2,970.55
92   Unearned revenue................................................................................                  59,713.00         4,643,189.53
93   Obligations under reverse repurchase agreements..............................                                         —                    —
94   Obligations under securities lending.....................................................                             —                    —
95   Deposits payable..................................................................................                    —                    —
                                A                                                   B                                  J                        K
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                            48T                 U10
  9                                                           Agency Name                                      Triangle Physicians     UNC-General
 10   SNA                                                                                                           Network           Admininistration
 11   ASSETS                                                                                                      June 30,2011             June 30,2011
 96   Funds held for others...........................................................................                     —                4,327,782.43
 97   Hedging derivatives liability..................................................................                      —                       —
 98   Deferred inflow of resources.................................................................                        —                       —
 99   Notes payable - current........................................................................                      —                       —
100   Capital leases payable - current...........................................................                          —                       —
101   Bonds and similar debt payable, net - current.......................................                                 —                       —
102   Arbitrage rebate payable - current........................................................                           —                       —
103   Annuity and life income payable - current.............................................                               —                       —
104   Pollution remediation payable - current................................................                              —                       —
105   Accrued vacation leave - current..........................................................                           —                  120,592.57
106   Liability insurance trust fund payable - current......................................                               —                       —
107   Other long-term liabilities - current........................................................                        —                       —
108   Total Current Liabilities.........................................................................            4,509,263.00           11,737,794.13
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                     —                        —
113      Intergovernmental payables.............................................................                           —                        —
114      Claims payable.................................................................................                   —                        —
115   Advance from primary government.......................................................                               —                        —
116   Unearned revenue................................................................................                     —                        —
117   Deposits payable..................................................................................                   —                        —
118   Funds held for others...........................................................................                     —                        —
119   Hedging derivatives liability..................................................................                      —                        —
120   Deferred inflow of resources.................................................................                        —                        —
121   Notes payable......................................................................................                  —                        —
122   Capital leases payable.........................................................................                      —                        —
123   Bonds and similar debt payable, net.....................................................                             —                        —
124   Arbitrage rebate payable......................................................................                       —                        —
125   Annuity and life income payable...........................................................                           —                        —
126   Pollution remediation payable...............................................................                         —                        —
127   Accrued vacation leave........................................................................                  733,768.00             3,303,933.49
128   Liability insurance trust fund payable....................................................                           —                        —
129   Other long-term liabilities......................................................................                    —                        —
130   Total noncurrent Liabilities....................................................................                733,768.00             3,303,933.49
131
132   Total Liabilities.....................................................................................        5,243,031.00           15,041,727.62
133
134   Net Assets:                                                                                                                    u10
135   Invested in capital assets, net of related debt.......................................                        1,545,844.00           43,946,483.62
136     Restricted Nonexpendable:
137        Higher education............................................................................                     —              30,258,767.40
                                 A                                                    B                                      J                    K
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                             48T                   U10
  9                                                             Agency Name                                       Triangle Physicians       UNC-General
 10   SNA                                                                                                              Network             Admininistration
 11   ASSETS                                                                                                            June 30,2011         June 30,2011
138        Health and human services............................................................                                    —                    —
139        Economic development..................................................................                                   —                    —
140    Restricted Expendable:
141        Higher education............................................................................                          —           47,964,496.35
142        Health and human services............................................................                                 —                   —
143        Economic development..................................................................                                —                   —
144   Unrestricted..........................................................................................              4,084,129.00       15,921,373.37
145   Total Net Assets...................................................................................         $       5,629,973.00 $    138,091,120.74
146
147   Statement of Net Assets verification                                                                                In Bal.              In Bal.
148   (Total assets less total liabilities = Total net assets)                                                                                  U10
149   SRECNA                                                                                                          FYE June 30,2011     FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $              —     $       4,241,934.77
152   Student tuition and fees, net.................................................................                             —                    —
153   Patient services, net.............................................................................                 25,166,041.00                —
154   Federal appropriations..........................................................................                           —                    —
155   Federal grants and contracts................................................................                               —                    —
156   State and local grants and contracts....................................................                                   —                    —
157   Nongovernmental grants and contracts................................................                                       —                    —
158   Interest earnings on loans....................................................................                             —                    —
159   Rental and lease earnings....................................................................                              —                    —
160   Fees, licenses and fines.......................................................................                            —                    —
161   Miscellaneous......................................................................................                 1,085,184.00            11,378.65
162   Total operating revenues......................................................................                     26,251,225.00         4,253,313.42
163
164   Operating Expenses:
165   Personal services.................................................................................                 22,052,336.00        30,761,109.26
166   Supplies and materials.........................................................................                     4,093,595.00         1,649,750.08
167   Services...............................................................................................             9,126,048.00        22,139,512.55
168   Cost of goods sold................................................................................                         —                    —
169   Claims and benefits..............................................................................                          —                    —
170   Interest.................................................................................................                  —                    —
171   Depreciation.........................................................................................                 102,106.00         3,666,726.28
172   Insurance and bonding.........................................................................                        172,561.00           707,927.74
173   Scholarships and fellowships................................................................                               —                    —
174   Other:                                                                                                                     —                    —
175      Other fixed charges..........................................................................                           —             1,963,907.95
176      Capital outlay...................................................................................                       —             1,899,146.91
177      Grants, state aid & subsidies............................................................                               —                    —
178      Other expenses................................................................................                          —               940,796.12
179   Total operating expenses.....................................................................                      35,546,646.00        63,728,876.89
                     A                                B                          J                       K
 1                                                        Office of the State Controller
 2                                                           2012 CAFR Worksheets
  3                                      Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                            48T                 U10
  9                                                      Agency Name                                      Triangle Physicians    UNC-General
 10 SNA                                                                                                         Network        Admininistration
 11 ASSETS                                                                                                    June 30,2011       June 30,2011
180 Operating income (loss).......................................................................             (9,295,421.00)     (59,475,563.47)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................                   —        214,175,510.87
184 State aid - general................................................................................                 —                  —
185 State aid - program...............................................................................                  —                  —
186 Noncapital grant revenue......................................................................                      —          48,870,353.67
187 Noncapital gifts, net..............................................................................                 —           9,463,694.88
188 Interest and fees expense....................................................................                   (1,008.00)             —
189 Gain on sale of property & equipment..................................................                              —                  —
190 Loss on sale of property & equipment..................................................                              —            (110,507.40)
191 Investment earnings.............................................................................                    —           7,789,757.51
192 Insurance recoveries............................................................................                    —               9,624.86
193 Grants, aid and subsidies expense.......................................................                            —       (154,559,742.15)
194 Federal interest subsidy on debt..........................................................                          —                  —
195 Miscellaneous nonoperating revenue...................................................                               —              21,000.00
196 Miscellaneous nonoperating expense...................................................                               —             (13,443.63)
197 Total nonoperating revenues (expenses)..............................................                            (1,008.00)   125,646,248.61
198 Income before other rev, exp, gains, or losses.....................................                        (9,296,429.00)      66,170,685.14
199 State capital aid....................................................................................               —            (168,535.00)
200 Capital grants.......................................................................................      11,370,311.00        1,280,677.16
201 Capital gifts, net...................................................................................               —                  —
202 Additions to endowments.....................................................................                        —                  —
203 University transfers...............................................................................                 —         (67,677,138.30)
204 Special items........................................................................................               —                  —
205 Extraordinary items..............................................................................                   —
206 Increase (Decrease) in Net Assets.......................................................                    2,073,882.00         (394,311.00)
207 Net assets—beginning of year..............................................................                  6,154,694.00     138,485,431.74
208 Restatements.......................................................................................        (2,598,603.00)              —
209 Net assets—end of year....................................................................... $             5,629,973.00 $ 138,091,120.74
210
211 Net assets between Stmt of Net Assets and O/S                                                                 OK                  OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                            48T                 U10
216                                                      Agency Name                                      Triangle Physicians    UNC-General
217                                                                                                             Network        Admininistration
218 Accumulated Depreciation:                                                                                 June 30,2011       June 30,2011
219 Buildings.......................................................................................... detail not available       68,722,372.88
220 Machinery and equipment................................................................                                         8,887,336.98
221 Art, literature and artifacts, depreciable............................................                                                 —
                               A                                                   B                                     J                    K
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                             48T                  U10
  9                                                          Agency Name                                       Triangle Physicians      UNC-General
 10   SNA                                                                                                           Network            Admininistration
 11   ASSETS                                                                                                      June 30,2011          June 30,2011
222     General infrastructure.......................................................................                                     8,015,954.00
223     NC DOT Highway Network...............................................................                                                    —
224     Computer software ..........................................................................                                             —
225     Patents.............................................................................................                                     —
226     Other intangible assets, depreciable.................................................                                                    —
227   Total Accumulated depreciation, capital assets                                                                          —          85,625,663.86
228
229   Check- agree to Accum depreciation total in SNA above                                                     detail not available         OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                       48T                  U10
235                                Agency Name                                                                 Triangle Physicians      UNC-General
236                                                                                                                 Network            Admininistration
237   Balances 6/30/11 per ws 310, Column E:                                                                      June 30,2011          June 30,2011
238   Revenue bonds                                                                                             detail not available              —
239   Certificates of participation                                                                                                               —
240   Less deferred amt for issuance discounts                                                                                                    —
241   Less deferred amt on refunding                                                                                                              —
242   Add issuance premium                                                                                                                        —
243   Arbitrage rebate payable                                                                                                                    —
244   Workers compensation                                                                                                                        —
245   Notes payable                                                                                                                               —
246   Capital leases payable                                                                                                                      —
247   Annuity and life income payable                                                                                                             —
248   Federal unemployment a/c advances                                                                                                           —
249   Pollution remediation payable                                                                                                               —
250   Compensated absences                                                                                                                 3,424,526.06
251   Liability insurance trust fund payable                                                                                                      —
252   Other (describe in "Explanations" tab)                                                                                                      —
253   Total LT Liabilities Current & Noncurrent                                                                               —            3,424,526.06
254
255
256   Bonds and COPS payable check to SNA                                                                       detail not available         OK
                               A                                                   B                                      L                 M
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                             U20                U30
 9                                                           Agency Name                                               UNC-             NC State
10   SNA                                                                                                             Chapel Hill        University
11   ASSETS                                                                                                         June 30,2011       June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $     41,302,305.08 $       388,675.00
14   Pooled cash.........................................................................................           339,740,062.44     202,822,509.86
15   Investments .........................................................................................          223,274,352.29              —
16   Pooled investments .............................................................................                        —                  —
17   Securities lending collateral..................................................................                         —                  —
18   Receivables:
19      Accounts receivable, net..................................................................                   138,920,260.38     34,898,666.05
20      Intergovernmental receivables..........................................................                       41,551,250.25     21,932,560.89
21      Interest receivable............................................................................                2,536,804.70         41,468.80
22      Other receivables, net......................................................................                  18,831,353.60             —
23   Due from State of NC component units................................................                             17,750,005.16      2,545,696.48
24   Due from agency/institution component units.......................................                                       —                 —
25   Due from primary government..............................................................                                —                 —
26   Inventories............................................................................................          20,820,839.08      5,012,900.16
27   Prepaid items.......................................................................................                239,993.53             —
28   Notes receivable...................................................................................                 111,078.36      2,868,242.04
29   Restricted/designated cash and cash equivalents ...............................                                  32,096,488.04        386,886.29
30   Restricted pooled cash.........................................................................                 415,130,979.18     90,734,372.05
31   Restricted investments ........................................................................                 107,826,046.39             20.17
32   Hedging derivatives..............................................................................                        —                 —
33   Deferred outflow of resources...............................................................                             —                 —
34   Total Current Assets.............................................................................             1,400,131,818.48    361,631,997.79
35
36   Noncurrent Assets:
37   Investments..........................................................................................           25,434,631.16     205,086,976.75
38   Pooled investments..............................................................................                        —                  —
39   Receivables:
40      Accounts receivable, net..................................................................                            —                 —
41      Intergovernmental receivables..........................................................                               —                 —
42      Interest receivable............................................................................                       —                 —
43      Other receivables, net......................................................................                  31,766,870.29             —
44   Notes receivable...................................................................................              38,561,097.97      8,182,453.37
45   Investment in joint venture....................................................................                   8,318,917.00             —
46   Deferred charges..................................................................................                       —                 —
47   Restricted/designated cash and cash equivalents ...............................                                  10,080,162.76      1,153,383.12
48   Restricted/designated pooled cash ......................................................                         49,350,674.37     71,474,542.54
49   Restricted investments.........................................................................               2,527,013,932.21    161,402,165.11
50   Restricted pooled investments.............................................................                               —                 —
51   Restricted due from State of NC component units................................                                          —                 —
52   Restricted due from primary government..............................................                              2,095,434.84             —
53   Hedging derivatives..............................................................................                        —                 —
                               A                                                   B                                   L                   M
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                          U20                  U30
 9                                                           Agency Name                                            UNC-               NC State
10   SNA                                                                                                          Chapel Hill          University
11   ASSETS                                                                                                      June 30,2011        June 30,2011
54   Deferred outflow of resources...............................................................                 15,532,144.00         9,015,452.35
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                        62,312,769.94       36,587,946.02
57      Art, literature and artifacts, nondepreciable......................................                       81,877,543.20               —
58      Construction in progress...................................................................              316,011,018.21      138,800,117.72
59      Computer software in deveopment...................................................                        11,240,917.52        4,944,348.75
60      Patents in development....................................................................                        —                   —
61      Other intangible assets, nondepreciable...........................................                         1,000,000.00               —
62   Total capital assets, nondepreciable....................................................                    472,442,248.87      180,332,412.49
63   Capital assets - depreciable:
64      Buildings..........................................................................................     2,343,980,519.27    1,590,876,262.47
65      Machinery and equipment................................................................                   362,755,966.47      285,672,391.12
66      Art, literature and artifacts, depreciable............................................                             —                   —
67      General infrastructure.......................................................................             847,614,607.82      179,061,164.76
68      Computer software ..........................................................................               49,196,386.25        2,291,073.27
69      Patents.............................................................................................               —                   —
70      Other intangible assets, depreciable.................................................                              —                   —
71   Accumulated depreciation....................................................................              (1,144,311,027.81)    (651,037,345.90)
72   Total Capital assets - depreciable, net..................................................                  2,459,236,452.00    1,406,863,545.72
73   Total Noncurrent Assets.......................................................................             5,639,832,565.47    2,043,510,931.45
74
75   Total Assets.........................................................................................     7,039,964,383.95     2,405,142,929.24
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................             86,664,106.04       40,553,358.10
81      Accrued payroll.................................................................................          60,874,629.79       10,779,047.65
82      Intergovernmental payables.............................................................                           —                   —
83      Claims payable.................................................................................                   —                   —
84   Interest payable....................................................................................          9,584,072.05        4,044,322.20
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                                —                   —
87      Commercial paper payable...............................................................                   73,650,000.00       10,000,000.00
88      Bond anticipation notes payable.......................................................                            —                   —
89   Due to State of NC component units....................................................                        6,778,159.00               —
90   Due to agency/institution component units...........................................                                 —                   —
91   Due to primary government..................................................................                   9,553,256.46        5,720,758.95
92   Unearned revenue................................................................................             52,532,557.80       37,422,160.35
93   Obligations under reverse repurchase agreements..............................                                        —                   —
94   Obligations under securities lending.....................................................                            —                   —
95   Deposits payable..................................................................................            1,929,420.54               —
                                A                                                   B                                 L                  M
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                        U20                 U30
  9                                                           Agency Name                                          UNC-              NC State
 10   SNA                                                                                                        Chapel Hill         University
 11   ASSETS                                                                                                    June 30,2011       June 30,2011
 96   Funds held for others...........................................................................              418,560.58              —
 97   Hedging derivatives liability..................................................................                    —                  —
 98   Deferred inflow of resources.................................................................                      —                  —
 99   Notes payable - current........................................................................                    —              65,130.66
100   Capital leases payable - current...........................................................                   759,183.02         122,634.00
101   Bonds and similar debt payable, net - current.......................................                       92,372,022.33      12,465,000.00
102   Arbitrage rebate payable - current........................................................                         —                  —
103   Annuity and life income payable - current.............................................                      1,458,122.07              —
104   Pollution remediation payable - current................................................                            —                  —
105   Accrued vacation leave - current..........................................................                  8,228,582.40       2,827,908.49
106   Liability insurance trust fund payable - current......................................                             —                  —
107   Other long-term liabilities - current........................................................                      —                  —
108   Total Current Liabilities.........................................................................        404,802,672.08     124,000,320.40
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                    —          1,456,434.29
113      Intergovernmental payables.............................................................                  30,985,524.95      5,757,954.59
114      Claims payable.................................................................................                  —                 —
115   Advance from primary government.......................................................                              —                 —
116   Unearned revenue................................................................................                    —                 —
117   Deposits payable..................................................................................                  —            791,658.36
118   Funds held for others...........................................................................         1,179,703,847.53    202,698,722.38
119   Hedging derivatives liability..................................................................             15,532,144.00      9,015,452.35
120   Deferred inflow of resources.................................................................                       —                 —
121   Notes payable......................................................................................         45,750,000.00     79,991,120.61
122   Capital leases payable.........................................................................                 54,374.06        124,130.00
123   Bonds and similar debt payable, net.....................................................                 1,131,647,713.16    298,872,359.56
124   Arbitrage rebate payable......................................................................                      —                 —
125   Annuity and life income payable...........................................................                   9,896,532.70             —
126   Pollution remediation payable...............................................................                        —                 —
127   Accrued vacation leave........................................................................             118,633,043.24     52,632,943.69
128   Liability insurance trust fund payable....................................................                          —                 —
129   Other long-term liabilities......................................................................                   —                 —
130   Total noncurrent Liabilities....................................................................         2,532,203,179.64    651,340,775.83
131
132   Total Liabilities.....................................................................................   2,937,005,851.72    775,341,096.23
133
134   Net Assets:                                                                            u20                                        U30
135   Invested in capital assets, net of related debt.......................................  1,587,445,408.30                    1,233,161,474.86
136     Restricted Nonexpendable:
137        Higher education............................................................................         656,723,081.37      77,978,944.90
                                 A                                                    B                                      L                    M
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                             U20                   U30
  9                                                             Agency Name                                               UNC-                NC State
 10   SNA                                                                                                               Chapel Hill           University
 11   ASSETS                                                                                                            June 30,2011         June 30,2011
138        Health and human services............................................................                                    —                    —
139        Economic development..................................................................                                   —                    —
140    Restricted Expendable:
141        Higher education............................................................................      1,007,536,129.35    140,828,579.46
142        Health and human services............................................................                        —                 —
143      Economic development..................................................................                         —                 —
144   Unrestricted..........................................................................................   851,253,913.21    177,832,833.79
145   Total Net Assets................................................................................... $ 4,102,958,532.23 $ 1,629,801,833.01
146
147   Statement of Net Assets verification                                                                                In Bal.              In Bal.
148   (Total assets less total liabilities = Total net assets)                                                             U20                  U30
149   SRECNA                                                                                                          FYE June 30,2011     FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $     373,705,560.01 $    176,900,079.77
152   Student tuition and fees, net.................................................................                    289,896,546.73      197,091,555.73
153   Patient services, net.............................................................................                280,034,935.24               —
154   Federal appropriations..........................................................................                           —           16,842,963.00
155   Federal grants and contracts................................................................                      571,287,523.02      123,803,139.59
156   State and local grants and contracts....................................................                           39,113,057.69       37,791,118.79
157   Nongovernmental grants and contracts................................................                              146,081,344.88       61,636,115.74
158   Interest earnings on loans....................................................................                        842,582.02          217,702.48
159   Rental and lease earnings....................................................................                              —            4,738,592.16
160   Fees, licenses and fines.......................................................................                       976,325.55          487,628.57
161   Miscellaneous......................................................................................                 3,859,437.44        9,548,280.31
162   Total operating revenues......................................................................                  1,705,797,312.58      629,057,176.14
163
164   Operating Expenses:
165   Personal services.................................................................................              1,379,177,951.50      743,089,318.67
166   Supplies and materials.........................................................................                   124,603,106.92       49,247,177.92
167   Services...............................................................................................           643,746,025.74      175,511,248.23
168   Cost of goods sold................................................................................                 23,367,215.35       31,889,483.69
169   Claims and benefits..............................................................................                     119,088.80           23,844.60
170   Interest.................................................................................................                  —                   —
171   Depreciation.........................................................................................             102,724,282.30       56,449,786.03
172   Insurance and bonding.........................................................................                     10,451,284.81        1,996,306.03
173   Scholarships and fellowships................................................................                       91,139,491.49       46,911,354.58
174   Other:
175      Other fixed charges..........................................................................                   15,529,646.20        15,429,631.55
176      Capital outlay...................................................................................               15,028,544.04        43,454,715.34
177      Grants, state aid & subsidies............................................................                               —                    —
178      Other expenses................................................................................                  26,553,137.39        25,029,411.00
179   Total operating expenses.....................................................................                   2,432,439,774.54     1,189,032,277.64
                     A                              B                         L                      M
 1                                                      Office of the State Controller
 2                                                         2012 CAFR Worksheets
  3                                    Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                         U20               U30
  9                                                      Agency Name                                          UNC-             NC State
 10 SNA                                                                                                     Chapel Hill       University
 11 ASSETS                                                                                                 June 30,2011      June 30,2011
180 Operating income (loss).......................................................................        (726,642,461.96)  (559,975,101.50)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................      520,198,494.33    478,423,298.25
184 State aid - general................................................................................              —                 —
185 State aid - program...............................................................................      14,479,411.00     20,651,218.00
186 Noncapital grant revenue......................................................................          91,630,589.14     54,871,894.00
187 Noncapital gifts, net..............................................................................     93,166,398.00     50,532,593.17
188 Interest and fees expense....................................................................          (56,764,608.73)   (12,614,637.95)
189 Gain on sale of property & equipment..................................................                           —         3,450,000.00
190 Loss on sale of property & equipment..................................................                           —          (934,095.37)
191 Investment earnings.............................................................................       208,184,198.29     19,971,034.50
192 Insurance recoveries............................................................................                 —           137,889.08
193 Grants, aid and subsidies expense.......................................................                         —                 —
194 Federal interest subsidy on debt..........................................................               2,272,964.34      1,436,653.70
195 Miscellaneous nonoperating revenue...................................................                    1,689,654.81        405,655.58
196 Miscellaneous nonoperating expense...................................................                   (4,441,334.73)    (3,450,000.00)
197 Total nonoperating revenues (expenses)..............................................                   870,415,766.45    612,881,502.96
198 Income before other rev, exp, gains, or losses.....................................                    143,773,304.49     52,906,401.46
199 State capital aid....................................................................................   91,864,120.70     50,852,055.55
200 Capital grants.......................................................................................            —           170,274.83
201 Capital gifts, net...................................................................................    9,149,274.36      5,067,497.02
202 Additions to endowments.....................................................................            40,685,293.38      4,285,817.74
203 University transfers...............................................................................    105,888,845.55      2,266,748.53
204 Special items........................................................................................            —                 —
205 Extraordinary items..............................................................................                —                 —
206 Increase (Decrease) in Net Assets.......................................................               391,360,838.48    115,548,795.13
207 Net assets—beginning of year.............................................................. 3,711,597,693.75            1,514,253,037.88
208 Restatements.......................................................................................              —                 —
209 Net assets—end of year....................................................................... $ 4,102,958,532.23 $ 1,629,801,833.01
210
211 Net assets between Stmt of Net Assets and O/S                                                              OK                OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                         U20               U30
216                                                      Agency Name                                          UNC-             NC State
217                                                                                                         Chapel Hill       University
218 Accumulated Depreciation:                                                                              June 30,2011      June 30,2011
219 Buildings..........................................................................................    698,308,722.40    423,458,413.08
220 Machinery and equipment................................................................                178,138,359.89    187,004,200.70
221 Art, literature and artifacts, depreciable............................................                           —                 —
                               A                                                   B                                  L                 M
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                         U20                U30
  9                                                          Agency Name                                           UNC-             NC State
 10   SNA                                                                                                        Chapel Hill        University
 11   ASSETS                                                                                                    June 30,2011       June 30,2011
222     General infrastructure.......................................................................            265,099,240.42     39,364,027.85
223     NC DOT Highway Network...............................................................                             —                 —
224     Computer software ..........................................................................               2,764,705.10      1,210,704.27
225     Patents.............................................................................................              —                 —
226     Other intangible assets, depreciable.................................................                             —                 —
227   Total Accumulated depreciation, capital assets                                                           1,144,311,027.81    651,037,345.90
228
229   Check- agree to Accum depreciation total in SNA above                                                          OK                OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                   U20                U30
235                                Agency Name                                                                     UNC-             NC State
236                                                                                                              Chapel Hill        University
237   Balances 6/30/11 per ws 310, Column E:                                                                    June 30,2011       June 30,2011
238   Revenue bonds                                                                                            1,214,335,000.00    303,740,000.00
239   Certificates of participation                                                                                       —                 —
240   Less deferred amt for issuance discounts                                                                   (23,952,665.85)            —
241   Less deferred amt on refunding                                                                              (2,230,648.21)            —
242   Add issuance premium                                                                                        35,868,049.55      7,597,359.56
243   Arbitrage rebate payable                                                                                            —                 —
244   Workers compensation                                                                                                —                 —
245   Notes payable                                                                                               45,750,000.00     80,056,251.27
246   Capital leases payable                                                                                         813,557.08        246,764.00
247   Annuity and life income payable                                                                             11,354,654.77             —
248   Federal unemployment a/c advances                                                                                   —                 —
249   Pollution remediation payable                                                                                       —                 —
250   Compensated absences                                                                                       126,861,625.64     55,460,852.18
251   Liability insurance trust fund payable                                                                              —                 —
252   Other (describe in "Explanations" tab)                                                                              —                 —
253   Total LT Liabilities Current & Noncurrent                                                                1,408,799,572.98    447,101,227.01
254
255
256   Bonds and COPS payable check to SNA                                                                            OK                OK
                               A                                                   B                                    N                  O
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                            U40                U50
 9                                                           Agency Name                                             UNC-               UNC-
10   SNA                                                                                                           Greensboro          Charlotte
11   ASSETS                                                                                                        June 30,2011       June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $     3,160,916.93 $       499,669.85
14   Pooled cash.........................................................................................           83,657,041.09     109,859,734.18
15   Investments .........................................................................................             753,927.66              —
16   Pooled investments .............................................................................                       —                  —
17   Securities lending collateral..................................................................                        —                  —
18   Receivables:
19      Accounts receivable, net..................................................................                     981,785.97       8,596,177.88
20      Intergovernmental receivables..........................................................                      4,494,219.47       4,017,706.80
21      Interest receivable............................................................................                364,535.02          94,367.15
22      Other receivables, net......................................................................                 2,319,897.84         210,826.20
23   Due from State of NC component units................................................                                   —                  —
24   Due from agency/institution component units.......................................                                     —                  —
25   Due from primary government..............................................................                              —                  —
26   Inventories............................................................................................           394,891.09         309,793.65
27   Prepaid items.......................................................................................                   —           2,563,775.61
28   Notes receivable...................................................................................             1,309,027.60         662,189.08
29   Restricted/designated cash and cash equivalents ...............................                                 3,112,955.98         331,906.22
30   Restricted pooled cash.........................................................................                21,243,745.22      41,456,064.63
31   Restricted investments ........................................................................                 6,407,527.87              —
32   Hedging derivatives..............................................................................                      —                  —
33   Deferred outflow of resources...............................................................                           —                  —
34   Total Current Assets.............................................................................             128,200,471.74     168,602,211.25
35
36   Noncurrent Assets:
37   Investments..........................................................................................           4,295,673.65        636,384.07
38   Pooled investments..............................................................................                       —                 —
39   Receivables:
40      Accounts receivable, net..................................................................                          —                  —
41      Intergovernmental receivables..........................................................                             —                  —
42      Interest receivable............................................................................                     —                  —
43      Other receivables, net......................................................................                   652,481.25              —
44   Notes receivable...................................................................................             4,157,041.29       5,606,835.45
45   Investment in joint venture....................................................................                        —                  —
46   Deferred charges..................................................................................                     —             173,818.35
47   Restricted/designated cash and cash equivalents ...............................                                 1,737,851.85              —
48   Restricted/designated pooled cash ......................................................                       45,152,443.47      65,914,374.34
49   Restricted investments.........................................................................               206,365,517.36      61,418,180.11
50   Restricted pooled investments.............................................................                             —                  —
51   Restricted due from State of NC component units................................                                        —                  —
52   Restricted due from primary government..............................................                                   —                  —
53   Hedging derivatives..............................................................................                      —                  —
                               A                                                   B                                N                   O
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                         U40                 U50
 9                                                           Agency Name                                          UNC-                UNC-
10   SNA                                                                                                        Greensboro           Charlotte
11   ASSETS                                                                                                    June 30,2011        June 30,2011
54   Deferred outflow of resources...............................................................                        —                   —
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                      33,750,310.01        9,098,170.08
57      Art, literature and artifacts, nondepreciable......................................                     21,833,318.94       27,313,634.00
58      Construction in progress...................................................................             46,230,358.23      167,219,862.09
59      Computer software in deveopment...................................................                              —              576,999.82
60      Patents in development....................................................................                      —                   —
61      Other intangible assets, nondepreciable...........................................                              —                   —
62   Total capital assets, nondepreciable....................................................                  101,813,987.18      204,208,665.99
63   Capital assets - depreciable:
64      Buildings..........................................................................................     431,580,497.17      565,692,220.60
65      Machinery and equipment................................................................                  50,729,441.98       91,644,390.67
66      Art, literature and artifacts, depreciable............................................                           —                   —
67      General infrastructure.......................................................................            67,237,516.84      112,860,947.74
68      Computer software ..........................................................................                     —              247,537.80
69      Patents.............................................................................................             —                   —
70      Other intangible assets, depreciable.................................................                            —                   —
71   Accumulated depreciation....................................................................              (151,392,071.25)    (161,892,289.83)
72   Total Capital assets - depreciable, net..................................................                  398,155,384.74      608,552,806.98
73   Total Noncurrent Assets.......................................................................             762,330,380.79      946,511,065.29
74
75   Total Assets.........................................................................................     890,530,852.53     1,115,113,276.54
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................           11,977,201.61       26,295,676.42
81      Accrued payroll.................................................................................         6,257,269.77          654,063.60
82      Intergovernmental payables.............................................................                         —                   —
83      Claims payable.................................................................................                 —                   —
84   Interest payable....................................................................................        1,324,735.54        2,796,071.83
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                               —                   —
87      Commercial paper payable...............................................................                          —                   —
88      Bond anticipation notes payable.......................................................                           —                   —
89   Due to State of NC component units....................................................                              —                   —
90   Due to agency/institution component units...........................................                                —                   —
91   Due to primary government..................................................................                      1,471.86               —
92   Unearned revenue................................................................................             4,610,764.08        5,105,547.07
93   Obligations under reverse repurchase agreements..............................                                       —                   —
94   Obligations under securities lending.....................................................                           —                   —
95   Deposits payable..................................................................................             857,360.00        1,426,187.56
                                A                                                   B                               N                O
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                       U40              U50
  9                                                           Agency Name                                        UNC-             UNC-
 10   SNA                                                                                                      Greensboro        Charlotte
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
 96   Funds held for others...........................................................................              12,171.55           100.00
 97   Hedging derivatives liability..................................................................                   —                —
 98   Deferred inflow of resources.................................................................                     —                —
 99   Notes payable - current........................................................................           46,426,662.85       485,000.00
100   Capital leases payable - current...........................................................                       —           974,572.88
101   Bonds and similar debt payable, net - current.......................................                       4,860,000.00     8,480,000.00
102   Arbitrage rebate payable - current........................................................                        —                —
103   Annuity and life income payable - current.............................................                            —                —
104   Pollution remediation payable - current................................................                           —                —
105   Accrued vacation leave - current..........................................................                   612,728.77     1,505,764.84
106   Liability insurance trust fund payable - current......................................                            —                —
107   Other long-term liabilities - current........................................................                     —                —
108   Total Current Liabilities.........................................................................        76,940,366.03    47,722,984.20
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                  —                —
113      Intergovernmental payables.............................................................                 5,084,360.20     5,555,678.54
114      Claims payable.................................................................................                —                —
115   Advance from primary government.......................................................                            —                —
116   Unearned revenue................................................................................                  —                —
117   Deposits payable..................................................................................                —                —
118   Funds held for others...........................................................................           4,979,022.87     8,262,047.59
119   Hedging derivatives liability..................................................................                   —                —
120   Deferred inflow of resources.................................................................                     —                —
121   Notes payable......................................................................................       50,574,171.67     5,015,000.00
122   Capital leases payable.........................................................................                   —         2,645,894.97
123   Bonds and similar debt payable, net.....................................................                  92,081,387.75   226,701,828.95
124   Arbitrage rebate payable......................................................................                    —                —
125   Annuity and life income payable...........................................................                 7,848,990.04            —
126   Pollution remediation payable...............................................................                      —                —
127   Accrued vacation leave........................................................................            12,265,431.77    11,442,099.73
128   Liability insurance trust fund payable....................................................                        —                —
129   Other long-term liabilities......................................................................                 —                —
130   Total noncurrent Liabilities....................................................................         172,833,364.30   259,622,549.78
131
132   Total Liabilities.....................................................................................   249,773,730.33   307,345,533.98
133
134   Net Assets:                                                                                                  U40              U50
135   Invested in capital assets, net of related debt.......................................                   348,697,274.73   628,233,844.79
136     Restricted Nonexpendable:
137        Higher education............................................................................        109,584,624.10    35,109,349.69
                                 A                                                    B                                      N                   O
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                              U40                 U50
  9                                                             Agency Name                                               UNC-                UNC-
 10   SNA                                                                                                               Greensboro           Charlotte
 11   ASSETS                                                                                                            June 30,2011        June 30,2011
138        Health and human services............................................................                                    —                   —
139        Economic development..................................................................                                   —                   —
140    Restricted Expendable:
141        Higher education............................................................................                106,809,952.55       35,320,875.06
142        Health and human services............................................................                                —                   —
143        Economic development..................................................................                               —                   —
144   Unrestricted..........................................................................................            75,665,270.82      109,103,673.02
145   Total Net Assets...................................................................................         $    640,757,122.20 $    807,767,742.56
146
147   Statement of Net Assets verification                                                                                In Bal.             In Bal.
148   (Total assets less total liabilities = Total net assets)                                                             U40                 U50
149   SRECNA                                                                                                          FYE June 30,2011    FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $     40,082,465.13 $     46,262,209.90
152   Student tuition and fees, net.................................................................                    76,524,497.46      122,334,672.85
153   Patient services, net.............................................................................                        —                   —
154   Federal appropriations..........................................................................                          —                   —
155   Federal grants and contracts................................................................                      16,504,079.73       22,758,014.09
156   State and local grants and contracts....................................................                           1,544,835.16        3,276,429.24
157   Nongovernmental grants and contracts................................................                                 893,401.33        3,142,540.06
158   Interest earnings on loans....................................................................                        49,577.55           94,405.89
159   Rental and lease earnings....................................................................                        158,377.79          257,796.50
160   Fees, licenses and fines.......................................................................                           —              710,468.97
161   Miscellaneous......................................................................................                  645,584.86          756,908.32
162   Total operating revenues......................................................................                   136,402,819.01      199,593,445.82
163
164   Operating Expenses:
165   Personal services.................................................................................               230,875,788.13      262,739,773.53
166   Supplies and materials.........................................................................                   10,166,748.59        9,361,361.22
167   Services...............................................................................................           51,277,839.34       66,238,808.17
168   Cost of goods sold................................................................................                   765,626.59        4,941,084.29
169   Claims and benefits..............................................................................                     28,978.87           13,533.84
170   Interest.................................................................................................                 —                   —
171   Depreciation.........................................................................................             14,082,168.29       18,341,330.70
172   Insurance and bonding.........................................................................                       681,986.86        5,735,061.98
173   Scholarships and fellowships................................................................                      36,037,247.87       29,495,810.80
174   Other:
175      Other fixed charges..........................................................................                   4,631,583.65        6,491,006.47
176      Capital outlay...................................................................................              13,643,324.77       27,069,349.60
177      Grants, state aid & subsidies............................................................                       4,116,836.08               —
178      Other expenses................................................................................                  1,448,922.61        3,687,703.03
179   Total operating expenses.....................................................................                    367,757,051.65      434,114,823.63
                    A                               B                         N                     O
 1                                                      Office of the State Controller
 2                                                         2012 CAFR Worksheets
  3                                    Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                         U40              U50
  9                                                      Agency Name                                          UNC-             UNC-
 10 SNA                                                                                                    Greensboro         Charlotte
 11 ASSETS                                                                                                 June 30,2011     June 30,2011
180 Operating income (loss).......................................................................        (231,354,232.64) (234,521,377.81)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................      153,918,851.01   178,292,837.32
184 State aid - general................................................................................              —                —
185 State aid - program...............................................................................       9,243,555.00    12,107,362.00
186 Noncapital grant revenue......................................................................          68,680,000.99    65,194,426.16
187 Noncapital gifts, net..............................................................................      3,428,997.66     6,238,549.63
188 Interest and fees expense....................................................................           (4,746,873.59)   (6,930,993.92)
189 Gain on sale of property & equipment..................................................                           —                —
190 Loss on sale of property & equipment..................................................                    (157,641.72)     (814,524.28)
191 Investment earnings.............................................................................        37,048,884.33     7,334,742.08
192 Insurance recoveries............................................................................                 —                —
193 Grants, aid and subsidies expense.......................................................                         —                —
194 Federal interest subsidy on debt..........................................................                 119,384.15     1,491,595.66
195 Miscellaneous nonoperating revenue...................................................                       52,394.30             —
196 Miscellaneous nonoperating expense...................................................                            —       (1,220,937.20)
197 Total nonoperating revenues (expenses)..............................................                   267,587,552.13   261,693,057.45
198 Income before other rev, exp, gains, or losses.....................................                     36,233,319.49    27,171,679.64
199 State capital aid....................................................................................   17,606,385.83    44,367,265.69
200 Capital grants.......................................................................................       17,105.74             —
201 Capital gifts, net...................................................................................            —        2,063,094.34
202 Additions to endowments.....................................................................             4,603,544.27       444,445.02
203 University transfers...............................................................................        316,353.76     1,481,962.73
204 Special items........................................................................................            —                —
205 Extraordinary items..............................................................................                —                —
206 Increase (Decrease) in Net Assets.......................................................                58,776,709.09    75,528,447.42
207 Net assets—beginning of year..............................................................             581,980,413.11   730,436,851.31
208 Restatements.......................................................................................              —        1,802,443.83
209 Net assets—end of year....................................................................... $ 640,757,122.20 $ 807,767,742.56
210
211 Net assets between Stmt of Net Assets and O/S                                                              OK               OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                         U40              U50
216                                                      Agency Name                                          UNC-             UNC-
217                                                                                                        Greensboro         Charlotte
218 Accumulated Depreciation:                                                                              June 30,2011     June 30,2011
219 Buildings..........................................................................................     99,215,047.99    97,032,668.92
220 Machinery and equipment................................................................                 27,200,760.04    45,458,071.68
221 Art, literature and artifacts, depreciable............................................                           —                —
                               A                                                   B                                N                 O
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                        U40               U50
  9                                                          Agency Name                                         UNC-              UNC-
 10   SNA                                                                                                      Greensboro         Charlotte
 11   ASSETS                                                                                                   June 30,2011      June 30,2011
222     General infrastructure.......................................................................           24,976,263.22     19,389,172.34
223     NC DOT Highway Network...............................................................                           —                 —
224     Computer software ..........................................................................                    —             12,376.89
225     Patents.............................................................................................            —                 —
226     Other intangible assets, depreciable.................................................                           —                 —
227   Total Accumulated depreciation, capital assets                                                           151,392,071.25    161,892,289.83
228
229   Check- agree to Accum depreciation total in SNA above                                                        OK                OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                  U40               U50
235                                Agency Name                                                                   UNC-              UNC-
236                                                                                                            Greensboro         Charlotte
237   Balances 6/30/11 per ws 310, Column E:                                                                   June 30,2011      June 30,2011
238   Revenue bonds                                                                                             95,250,000.00    216,690,000.00
239   Certificates of participation                                                                                     —         17,265,000.00
240   Less deferred amt for issuance discounts                                                                          —           (130,206.57)
241   Less deferred amt on refunding                                                                            (1,973,195.81)    (3,198,032.57)
242   Add issuance premium                                                                                       3,664,583.56      4,555,068.09
243   Arbitrage rebate payable                                                                                          —                 —
244   Workers compensation                                                                                              —                 —
245   Notes payable                                                                                             97,000,834.52      5,500,000.00
246   Capital leases payable                                                                                            —          3,620,467.85
247   Annuity and life income payable                                                                            7,848,990.04             —
248   Federal unemployment a/c advances                                                                                 —                 —
249   Pollution remediation payable                                                                                     —                 —
250   Compensated absences                                                                                      12,878,160.54     12,947,864.57
251   Liability insurance trust fund payable                                                                            —                 —
252   Other (describe in "Explanations" tab)                                                                            —                 —
253   Total LT Liabilities Current & Noncurrent                                                                214,669,372.85    257,250,161.37
254
255
256   Bonds and COPS payable check to SNA                                                                          OK                OK
                               A                                                   B                                    P                 Q
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                            U55               U60
 9                                                           Agency Name                                             UNC-              UNC-
10   SNA                                                                                                            Asheville        Wilmington
11   ASSETS                                                                                                        June 30,2011      June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $       37,328.99 $      256,331.68
14   Pooled cash.........................................................................................          16,148,174.47     65,090,793.41
15   Investments .........................................................................................                 —                 —
16   Pooled investments .............................................................................                      —                 —
17   Securities lending collateral..................................................................                       —                 —
18   Receivables:
19      Accounts receivable, net..................................................................                  1,081,323.47      3,119,624.56
20      Intergovernmental receivables..........................................................                       173,699.26        990,500.24
21      Interest receivable............................................................................                69,156.79        259,738.77
22      Other receivables, net......................................................................                   35,256.30        216,840.13
23   Due from State of NC component units................................................                                  —            268,287.50
24   Due from agency/institution component units.......................................                                    —                 —
25   Due from primary government..............................................................                             —                 —
26   Inventories............................................................................................          621,712.71        408,443.80
27   Prepaid items.......................................................................................             289,837.07             —
28   Notes receivable...................................................................................              519,430.11      1,049,834.67
29   Restricted/designated cash and cash equivalents ...............................                                   46,122.94        728,527.84
30   Restricted pooled cash.........................................................................               23,396,897.92     23,313,879.16
31   Restricted investments ........................................................................                    5,014.72             —
32   Hedging derivatives..............................................................................                     —                 —
33   Deferred outflow of resources...............................................................                          —                 —
34   Total Current Assets.............................................................................             42,423,954.75     95,702,801.76
35
36   Noncurrent Assets:
37   Investments..........................................................................................                  —           349,595.99
38   Pooled investments..............................................................................                       —                —
39   Receivables:
40      Accounts receivable, net..................................................................                          —                —
41      Intergovernmental receivables..........................................................                             —                —
42      Interest receivable............................................................................                     —                —
43      Other receivables, net......................................................................                        —           244,667.71
44   Notes receivable...................................................................................               382,948.23     5,318,991.30
45   Investment in joint venture....................................................................                        —                —
46   Deferred charges..................................................................................                     —         1,180,402.67
47   Restricted/designated cash and cash equivalents ...............................                                        —                —
48   Restricted/designated pooled cash ......................................................                        3,446,992.35    50,821,943.30
49   Restricted investments.........................................................................                 9,158,920.07    57,827,676.61
50   Restricted pooled investments.............................................................                             —                —
51   Restricted due from State of NC component units................................                                        —                —
52   Restricted due from primary government..............................................                               34,464.92       271,432.20
53   Hedging derivatives..............................................................................                      —                —
                               A                                                   B                                P                 Q
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                        U55                U60
 9                                                           Agency Name                                         UNC-               UNC-
10   SNA                                                                                                        Asheville         Wilmington
11   ASSETS                                                                                                    June 30,2011      June 30,2011
54   Deferred outflow of resources...............................................................                       —                  —
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                       7,087,162.58      6,258,370.80
57      Art, literature and artifacts, nondepreciable......................................                        604,622.70      1,851,904.45
58      Construction in progress...................................................................             50,920,474.91     27,237,820.62
59      Computer software in deveopment...................................................                              —                 —
60      Patents in development....................................................................                      —                 —
61      Other intangible assets, nondepreciable...........................................                              —                 —
62   Total capital assets, nondepreciable....................................................                   58,612,260.19     35,348,095.87
63   Capital assets - depreciable:
64      Buildings..........................................................................................    162,831,204.61     469,102,940.69
65      Machinery and equipment................................................................                  6,799,250.46      40,371,090.52
66      Art, literature and artifacts, depreciable............................................                     201,500.00              —
67      General infrastructure.......................................................................           27,168,719.02      41,675,299.11
68      Computer software ..........................................................................                    —                  —
69      Patents.............................................................................................            —                  —
70      Other intangible assets, depreciable.................................................                           —                  —
71   Accumulated depreciation....................................................................              (71,039,519.46)   (138,398,736.08)
72   Total Capital assets - depreciable, net..................................................                 125,961,154.63     412,750,594.24
73   Total Noncurrent Assets.......................................................................            197,596,740.39     564,113,399.89
74
75   Total Assets.........................................................................................     240,020,695.14    659,816,201.65
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................            4,980,219.31       9,246,533.76
81      Accrued payroll.................................................................................           716,850.07         590,211.03
82      Intergovernmental payables.............................................................                         —                  —
83      Claims payable.................................................................................                 —                  —
84   Interest payable....................................................................................          294,472.30       2,358,804.74
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                              —                  —
87      Commercial paper payable...............................................................                         —                  —
88      Bond anticipation notes payable.......................................................                          —                  —
89   Due to State of NC component units....................................................                             —                  —
90   Due to agency/institution component units...........................................                               —                  —
91   Due to primary government..................................................................                    16,486.84       1,178,438.63
92   Unearned revenue................................................................................            1,149,658.68       4,343,537.47
93   Obligations under reverse repurchase agreements..............................                                      —                  —
94   Obligations under securities lending.....................................................                          —                  —
95   Deposits payable..................................................................................                 —                  —
                                A                                                   B                               P                Q
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                       U55              U60
  9                                                           Agency Name                                        UNC-             UNC-
 10   SNA                                                                                                       Asheville       Wilmington
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
 96   Funds held for others...........................................................................              12,940.16            —
 97   Hedging derivatives liability..................................................................                   —                —
 98   Deferred inflow of resources.................................................................                     —                —
 99   Notes payable - current........................................................................                   —            74,276.40
100   Capital leases payable - current...........................................................                       —         5,328,442.77
101   Bonds and similar debt payable, net - current.......................................                       1,540,000.00     4,583,456.14
102   Arbitrage rebate payable - current........................................................                        —           127,986.70
103   Annuity and life income payable - current.............................................                            —                —
104   Pollution remediation payable - current................................................                           —                —
105   Accrued vacation leave - current..........................................................                   232,682.00       103,723.89
106   Liability insurance trust fund payable - current......................................                            —                —
107   Other long-term liabilities - current........................................................                     —                —
108   Total Current Liabilities.........................................................................         8,943,309.36    27,935,411.53
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                  —               410.94
113      Intergovernmental payables.............................................................                 1,166,251.98     4,426,295.82
114      Claims payable.................................................................................                —                —
115   Advance from primary government.......................................................                            —                —
116   Unearned revenue................................................................................                  —                —
117   Deposits payable..................................................................................            93,621.02            —
118   Funds held for others...........................................................................             457,542.86     4,146,033.38
119   Hedging derivatives liability..................................................................                   —                —
120   Deferred inflow of resources.................................................................                     —                —
121   Notes payable......................................................................................        1,211,607.23     4,468,110.60
122   Capital leases payable.........................................................................                   —       125,950,000.00
123   Bonds and similar debt payable, net.....................................................                  43,307,398.84   113,674,665.43
124   Arbitrage rebate payable......................................................................                    —                —
125   Annuity and life income payable...........................................................                        —                —
126   Pollution remediation payable...............................................................                      —                —
127   Accrued vacation leave........................................................................             2,636,396.00     8,231,295.99
128   Liability insurance trust fund payable....................................................                        —                —
129   Other long-term liabilities......................................................................                 —                —
130   Total noncurrent Liabilities....................................................................          48,872,817.93   260,896,812.16
131
132   Total Liabilities.....................................................................................    57,816,127.29   288,832,223.69
133
134   Net Assets:                                                                                                  U55              U60
135   Invested in capital assets, net of related debt.......................................                   139,726,015.98   247,002,288.14
136     Restricted Nonexpendable:
137        Higher education............................................................................          5,768,691.29    55,771,542.75
                                 A                                                    B                                      P                    Q
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                              U55                  U60
  9                                                             Agency Name                                               UNC-                 UNC-
 10   SNA                                                                                                                Asheville           Wilmington
 11   ASSETS                                                                                                            June 30,2011         June 30,2011
138        Health and human services............................................................                                    —                    —
139        Economic development..................................................................                                   —                    —
140    Restricted Expendable:
141        Higher education............................................................................                 24,841,270.39        15,518,651.34
142        Health and human services............................................................                                —                    —
143        Economic development..................................................................                               —                    —
144   Unrestricted..........................................................................................            11,868,590.19        52,691,495.73
145   Total Net Assets...................................................................................         $    182,204,567.85 $     370,983,977.96
146
147   Statement of Net Assets verification                                                                                In Bal.              In Bal.
148   (Total assets less total liabilities = Total net assets)                                                             U55                  U60
149   SRECNA                                                                                                          FYE June 30,2011     FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $       9,583,282.07 $     39,125,228.76
152   Student tuition and fees, net.................................................................                     17,311,412.44       80,606,602.20
153   Patient services, net.............................................................................                         —                   —
154   Federal appropriations..........................................................................                           —                   —
155   Federal grants and contracts................................................................                        1,864,944.72       14,399,079.15
156   State and local grants and contracts....................................................                              160,661.76        1,209,319.71
157   Nongovernmental grants and contracts................................................                                1,344,008.95          872,493.37
158   Interest earnings on loans....................................................................                          4,971.92           69,152.76
159   Rental and lease earnings....................................................................                         271,878.88          306,131.18
160   Fees, licenses and fines.......................................................................                       468,666.50          138,305.59
161   Miscellaneous......................................................................................                   176,192.43        2,688,579.05
162   Total operating revenues......................................................................                     31,186,019.67      139,414,891.77
163
164   Operating Expenses:
165   Personal services.................................................................................                 51,572,630.84      151,677,705.69
166   Supplies and materials.........................................................................                     1,407,724.78        6,952,644.60
167   Services...............................................................................................            10,648,923.13       47,179,687.44
168   Cost of goods sold................................................................................                  1,280,066.64        1,066,085.07
169   Claims and benefits..............................................................................                      12,601.68           15,825.00
170   Interest.................................................................................................                  —                   —
171   Depreciation.........................................................................................               4,380,507.15       13,811,118.44
172   Insurance and bonding.........................................................................                        217,508.88        3,691,602.37
173   Scholarships and fellowships................................................................                        6,738,173.23       17,177,308.30
174   Other:
175      Other fixed charges..........................................................................                      606,511.61        3,082,871.10
176      Capital outlay...................................................................................                4,147,919.98        7,681,240.22
177      Grants, state aid & subsidies............................................................                          127,829.66          235,615.44
178      Other expenses................................................................................                     856,725.11        2,036,154.66
179   Total operating expenses.....................................................................                      81,997,122.69      254,607,858.33
                    A                               B                         P                     Q
 1                                                      Office of the State Controller
 2                                                         2012 CAFR Worksheets
  3                                    Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                        U55               U60
  9                                                      Agency Name                                         UNC-              UNC-
 10 SNA                                                                                                     Asheville        Wilmington
 11 ASSETS                                                                                                June 30,2011      June 30,2011
180 Operating income (loss).......................................................................        (50,811,103.02)  (115,192,966.56)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................      36,189,481.99     89,349,941.25
184 State aid - general................................................................................              —                —
185 State aid - program...............................................................................      2,334,610.00      7,536,901.00
186 Noncapital grant revenue......................................................................          9,930,698.70     25,079,443.49
187 Noncapital gifts, net..............................................................................     1,136,579.73      2,917,139.01
188 Interest and fees expense....................................................................          (1,337,457.02)   (11,654,035.57)
189 Gain on sale of property & equipment..................................................                           —                —
190 Loss on sale of property & equipment..................................................                           —         (150,129.95)
191 Investment earnings.............................................................................        1,525,322.14      8,710,806.00
192 Insurance recoveries............................................................................                 —                —
193 Grants, aid and subsidies expense.......................................................                         —                —
194 Federal interest subsidy on debt..........................................................                308,437.50        678,693.20
195 Miscellaneous nonoperating revenue...................................................                      27,572.37        103,741.54
196 Miscellaneous nonoperating expense...................................................                          (56.00)            —
197 Total nonoperating revenues (expenses)..............................................                   50,115,189.41    122,572,499.97
198 Income before other rev, exp, gains, or losses.....................................                      (695,913.61)     7,379,533.41
199 State capital aid....................................................................................  13,478,556.73      1,988,247.42
200 Capital grants.......................................................................................            —        5,771,350.11
201 Capital gifts, net...................................................................................   3,607,890.71              —
202 Additions to endowments.....................................................................                     —        3,942,435.49
203 University transfers...............................................................................     1,353,711.82        863,008.76
204 Special items........................................................................................            —                —
205 Extraordinary items..............................................................................                —                —
206 Increase (Decrease) in Net Assets.......................................................               17,744,245.65     19,944,575.19
207 Net assets—beginning of year..............................................................            164,542,040.67    351,039,402.77
208 Restatements.......................................................................................       (81,718.47)             —
209 Net assets—end of year....................................................................... $ 182,204,567.85 $ 370,983,977.96
210
211 Net assets between Stmt of Net Assets and O/S                                                             OK                OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                        U55               U60
216                                                      Agency Name                                         UNC-              UNC-
217                                                                                                         Asheville        Wilmington
218 Accumulated Depreciation:                                                                             June 30,2011      June 30,2011
219 Buildings..........................................................................................    52,857,041.46    100,285,655.31
220 Machinery and equipment................................................................                 3,306,214.85     26,567,827.78
221 Art, literature and artifacts, depreciable............................................                    100,000.24              —
                               A                                                   B                                P                Q
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                        U55              U60
  9                                                          Agency Name                                         UNC-             UNC-
 10   SNA                                                                                                       Asheville       Wilmington
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
222     General infrastructure.......................................................................          14,776,262.91     11,545,252.99
223     NC DOT Highway Network...............................................................                          —                 —
224     Computer software ..........................................................................                   —                 —
225     Patents.............................................................................................           —                 —
226     Other intangible assets, depreciable.................................................                          —                 —
227   Total Accumulated depreciation, capital assets                                                           71,039,519.46    138,398,736.08
228
229   Check- agree to Accum depreciation total in SNA above                                                        OK               OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                  U55              U60
235                                Agency Name                                                                   UNC-             UNC-
236                                                                                                             Asheville       Wilmington
237   Balances 6/30/11 per ws 310, Column E:                                                                   June 30,2011     June 30,2011
238   Revenue bonds                                                                                            44,345,000.00    116,335,000.00
239   Certificates of participation                                                                                    —                 —
240   Less deferred amt for issuance discounts                                                                    (14,148.26)            —
241   Less deferred amt on refunding                                                                             (366,265.05)    (2,418,199.75)
242   Add issuance premium                                                                                        882,812.15      4,341,321.32
243   Arbitrage rebate payable                                                                                         —            127,986.70
244   Workers compensation                                                                                             —                 —
245   Notes payable                                                                                             1,211,607.23      4,542,387.00
246   Capital leases payable                                                                                           —        131,278,442.77
247   Annuity and life income payable                                                                                  —                 —
248   Federal unemployment a/c advances                                                                                —                 —
249   Pollution remediation payable                                                                                    —                 —
250   Compensated absences                                                                                      2,869,078.00      8,335,019.88
251   Liability insurance trust fund payable                                                                           —                 —
252   Other (describe in "Explanations" tab)                                                                           —                 —
253   Total LT Liabilities Current & Noncurrent                                                                48,928,084.07    262,541,957.92
254
255
256   Bonds and COPS payable check to SNA                                                                          OK               OK
                               A                                                   B                                    R                  S
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                             U65                U70
 9                                                           Agency Name                                              East              NC A&T
10   SNA                                                                                                           Carolina Univ       State Univ
11   ASSETS                                                                                                        June 30,2011       June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $       251,643.04 $       54,164.42
14   Pooled cash.........................................................................................          181,034,473.67     36,862,017.46
15   Investments .........................................................................................                  —                 —
16   Pooled investments .............................................................................                       —                 —
17   Securities lending collateral..................................................................                        —                 —
18   Receivables:
19      Accounts receivable, net..................................................................                  28,873,262.95        866,039.77
20      Intergovernmental receivables..........................................................                        122,842.09      6,265,226.78
21      Interest receivable............................................................................                332,409.09        194,806.99
22      Other receivables, net......................................................................                12,174,620.97        617,988.94
23   Due from State of NC component units................................................                              329,695.00             —
24   Due from agency/institution component units.......................................                                  8,788.83         15,646.51
25   Due from primary government..............................................................                              —                 —
26   Inventories............................................................................................         5,363,705.13      1,831,083.64
27   Prepaid items.......................................................................................            3,709,454.56             —
28   Notes receivable...................................................................................               402,361.72        280,521.06
29   Restricted/designated cash and cash equivalents ...............................                                     9,245.35        129,518.82
30   Restricted pooled cash.........................................................................                22,433,726.01     12,625,960.11
31   Restricted investments ........................................................................                        —                 —
32   Hedging derivatives..............................................................................                      —                 —
33   Deferred outflow of resources...............................................................                           —                 —
34   Total Current Assets.............................................................................             255,046,228.41     59,742,974.50
35
36   Noncurrent Assets:
37   Investments..........................................................................................           3,688,242.57           1,475.89
38   Pooled investments..............................................................................                       —                  —
39   Receivables:
40      Accounts receivable, net..................................................................                          —                 —
41      Intergovernmental receivables..........................................................                             —                 —
42      Interest receivable............................................................................                     —                 —
43      Other receivables, net......................................................................                        —             78,145.86
44   Notes receivable...................................................................................            12,525,142.15        810,418.01
45   Investment in joint venture....................................................................                 6,650,640.84             —
46   Deferred charges..................................................................................                835,044.98             —
47   Restricted/designated cash and cash equivalents ...............................                                 1,735,265.52            600.00
48   Restricted/designated pooled cash ......................................................                       41,186,756.90      3,984,182.55
49   Restricted investments.........................................................................                30,491,218.22     23,365,013.26
50   Restricted pooled investments.............................................................                             —                 —
51   Restricted due from State of NC component units................................                                        —                 —
52   Restricted due from primary government..............................................                                   —             49,236.50
53   Hedging derivatives..............................................................................                      —                 —
                               A                                                   B                                 R                   S
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                          U65                U70
 9                                                           Agency Name                                           East              NC A&T
10   SNA                                                                                                        Carolina Univ       State Univ
11   ASSETS                                                                                                     June 30,2011       June 30,2011
54   Deferred outflow of resources...............................................................                         —                  —
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                       39,357,100.64       9,683,313.22
57      Art, literature and artifacts, nondepreciable......................................                              —           2,502,077.00
58      Construction in progress...................................................................              63,379,594.15       2,280,774.74
59      Computer software in deveopment...................................................                          318,557.35              —
60      Patents in development....................................................................                       —                  —
61      Other intangible assets, nondepreciable...........................................                               —                  —
62   Total capital assets, nondepreciable....................................................                   103,055,252.14      14,466,164.96
63   Capital assets - depreciable:
64      Buildings..........................................................................................      715,848,725.17     344,467,546.09
65      Machinery and equipment................................................................                  106,201,019.41      55,512,614.55
66      Art, literature and artifacts, depreciable............................................                            —                  —
67      General infrastructure.......................................................................             75,381,390.34      18,972,947.25
68      Computer software ..........................................................................              13,826,424.10              —
69      Patents.............................................................................................              —                  —
70      Other intangible assets, depreciable.................................................                             —                  —
71   Accumulated depreciation....................................................................               (238,920,455.01)   (110,825,889.18)
72   Total Capital assets - depreciable, net..................................................                   672,337,104.01     308,127,218.71
73   Total Noncurrent Assets.......................................................................              872,504,667.33     350,882,455.74
74
75   Total Assets.........................................................................................     1,127,550,895.74    410,625,430.24
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................            18,211,633.55        7,051,780.78
81      Accrued payroll.................................................................................         15,705,136.78        1,086,035.68
82      Intergovernmental payables.............................................................                          —              176,558.66
83      Claims payable.................................................................................                  —                   —
84   Interest payable....................................................................................         1,813,477.92          134,782.82
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                               —                   —
87      Commercial paper payable...............................................................                          —                   —
88      Bond anticipation notes payable.......................................................                           —                   —
89   Due to State of NC component units....................................................                              —            2,353,814.05
90   Due to agency/institution component units...........................................                                —                   —
91   Due to primary government..................................................................                     57,117.28           76,906.16
92   Unearned revenue................................................................................            13,400,322.89        3,301,725.50
93   Obligations under reverse repurchase agreements..............................                                       —                   —
94   Obligations under securities lending.....................................................                           —                   —
95   Deposits payable..................................................................................           1,875,193.34               —
                                A                                                   B                               R                S
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                        U65              U70
  9                                                           Agency Name                                         East            NC A&T
 10   SNA                                                                                                      Carolina Univ     State Univ
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
 96   Funds held for others...........................................................................              64,668.70            —
 97   Hedging derivatives liability..................................................................                   —                —
 98   Deferred inflow of resources.................................................................                     —                —
 99   Notes payable - current........................................................................              350,970.84       120,000.00
100   Capital leases payable - current...........................................................                  189,211.65            —
101   Bonds and similar debt payable, net - current.......................................                       9,380,000.00       875,000.00
102   Arbitrage rebate payable - current........................................................                        —                —
103   Annuity and life income payable - current.............................................                            —                —
104   Pollution remediation payable - current................................................                           —                —
105   Accrued vacation leave - current..........................................................                 1,145,569.69       949,803.39
106   Liability insurance trust fund payable - current......................................                            —                —
107   Other long-term liabilities - current........................................................                     —                —
108   Total Current Liabilities.........................................................................        62,193,302.64    16,126,407.04
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                  —                —
113      Intergovernmental payables.............................................................                12,554,089.75     1,137,935.47
114      Claims payable.................................................................................                —                —
115   Advance from primary government.......................................................                            —                —
116   Unearned revenue................................................................................                  —                —
117   Deposits payable..................................................................................                —                —
118   Funds held for others...........................................................................          11,227,777.15       128,160.32
119   Hedging derivatives liability..................................................................                   —                —
120   Deferred inflow of resources.................................................................                     —                —
121   Notes payable......................................................................................               —         3,130,000.00
122   Capital leases payable.........................................................................              277,371.13            —
123   Bonds and similar debt payable, net.....................................................                 160,427,643.51    11,186,018.55
124   Arbitrage rebate payable......................................................................                    —                —
125   Annuity and life income payable...........................................................                        —                —
126   Pollution remediation payable...............................................................                      —                —
127   Accrued vacation leave........................................................................            19,371,459.84     7,820,311.39
128   Liability insurance trust fund payable....................................................                        —                —
129   Other long-term liabilities......................................................................                 —                —
130   Total noncurrent Liabilities....................................................................         203,858,341.38    23,402,425.73
131
132   Total Liabilities.....................................................................................   266,051,644.02    39,528,832.77
133
134   Net Assets:                                                                                                  U65              U70
135   Invested in capital assets, net of related debt.......................................                   623,092,534.90   310,532,365.12
136     Restricted Nonexpendable:
137        Higher education............................................................................         25,172,473.79    22,182,993.69
                                 A                                                    B                                      R                   S
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                              U65                  U70
  9                                                             Agency Name                                               East                NC A&T
 10   SNA                                                                                                              Carolina Univ         State Univ
 11   ASSETS                                                                                                            June 30,2011        June 30,2011
138        Health and human services............................................................                                    —                   —
139        Economic development..................................................................                                   —                   —
140    Restricted Expendable:
141        Higher education............................................................................                 23,895,327.34        9,535,684.99
142        Health and human services............................................................                                —                   —
143        Economic development..................................................................                               —                   —
144   Unrestricted..........................................................................................           189,338,915.69       28,845,553.67
145   Total Net Assets...................................................................................         $    861,499,251.72 $    371,096,597.47
146
147   Statement of Net Assets verification                                                                                In Bal.             In Bal.
148   (Total assets less total liabilities = Total net assets)                                                             U65                 U70
149   SRECNA                                                                                                          FYE June 30,2011    FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $     84,159,143.02 $      22,275,516.01
152   Student tuition and fees, net.................................................................                   138,249,660.56        38,377,231.65
153   Patient services, net.............................................................................               153,056,832.72                —
154   Federal appropriations..........................................................................                          —             8,015,251.03
155   Federal grants and contracts................................................................                      22,126,422.54        23,346,784.58
156   State and local grants and contracts....................................................                           8,309,266.82         1,063,344.30
157   Nongovernmental grants and contracts................................................                              12,388,979.40           932,729.23
158   Interest earnings on loans....................................................................                        35,591.00            12,486.67
159   Rental and lease earnings....................................................................                        322,323.10                —
160   Fees, licenses and fines.......................................................................                       21,740.26                —
161   Miscellaneous......................................................................................                  761,898.05         1,215,837.28
162   Total operating revenues......................................................................                   419,431,857.47        95,239,180.75
163
164   Operating Expenses:
165   Personal services.................................................................................               494,231,679.82      156,471,183.29
166   Supplies and materials.........................................................................                   24,095,707.76        5,102,975.39
167   Services...............................................................................................           89,900,351.98       47,205,469.96
168   Cost of goods sold................................................................................                32,386,255.93        3,456,535.27
169   Claims and benefits..............................................................................                     25,428.16           63,986.41
170   Interest.................................................................................................                 —                   —
171   Depreciation.........................................................................................             19,996,892.74       10,771,026.63
172   Insurance and bonding.........................................................................                     4,595,628.44          390,034.71
173   Scholarships and fellowships................................................................                      39,623,940.42       23,306,140.00
174   Other:
175      Other fixed charges..........................................................................                  12,754,984.22        2,559,503.52
176      Capital outlay...................................................................................              29,433,179.69        9,223,261.34
177      Grants, state aid & subsidies............................................................                              —              282,204.34
178      Other expenses................................................................................                  6,648,189.81          652,040.65
179   Total operating expenses.....................................................................                    753,692,238.97      259,484,361.51
                    A                               B                         R                      S
 1                                                      Office of the State Controller
 2                                                         2012 CAFR Worksheets
  3                                    Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                         U65              U70
  9                                                      Agency Name                                          East            NC A&T
 10 SNA                                                                                                    Carolina Univ     State Univ
 11 ASSETS                                                                                                 June 30,2011     June 30,2011
180 Operating income (loss).......................................................................        (334,260,381.50) (164,245,180.76)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................      269,499,479.27    93,559,049.62
184 State aid - general................................................................................              —                —
185 State aid - program...............................................................................      13,216,294.00     6,476,211.00
186 Noncapital grant revenue......................................................................          53,796,358.75    86,907,945.74
187 Noncapital gifts, net..............................................................................     11,551,065.02     1,167,613.86
188 Interest and fees expense....................................................................           (4,430,983.44)     (776,126.32)
189 Gain on sale of property & equipment..................................................                   1,574,647.39             —
190 Loss on sale of property & equipment..................................................                           —         (323,791.25)
191 Investment earnings.............................................................................         7,448,491.62     3,325,542.05
192 Insurance recoveries............................................................................             39,166.95            —
193 Grants, aid and subsidies expense.......................................................                         —      (29,980,249.52)
194 Federal interest subsidy on debt..........................................................                 453,833.49             —
195 Miscellaneous nonoperating revenue...................................................                      271,029.80             —
196 Miscellaneous nonoperating expense...................................................                   (1,876,454.97)            —
197 Total nonoperating revenues (expenses)..............................................                   351,542,927.88   160,356,195.18
198 Income before other rev, exp, gains, or losses.....................................                     17,282,546.38    (3,888,985.58)
199 State capital aid....................................................................................   18,846,708.08    12,625,571.53
200 Capital grants.......................................................................................           347.45      493,447.69
201 Capital gifts, net...................................................................................    2,213,813.39             —
202 Additions to endowments.....................................................................             3,687,354.90     1,555,763.67
203 University transfers...............................................................................      2,107,536.87     1,516,885.47
204 Special items........................................................................................    8,164,862.63             —
205 Extraordinary items..............................................................................                —                —
206 Increase (Decrease) in Net Assets.......................................................                52,303,169.70    12,302,682.78
207 Net assets—beginning of year..............................................................             801,748,652.71   358,793,914.69
208 Restatements.......................................................................................      7,447,429.31             —
209 Net assets—end of year....................................................................... $ 861,499,251.72 $ 371,096,597.47
210
211 Net assets between Stmt of Net Assets and O/S                                                              OK               OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                         U65              U70
216                                                      Agency Name                                          East            NC A&T
217                                                                                                        Carolina Univ     State Univ
218 Accumulated Depreciation:                                                                              June 30,2011     June 30,2011
219 Buildings..........................................................................................    171,715,809.15    81,787,458.42
220 Machinery and equipment................................................................                 50,623,992.86    24,212,629.23
221 Art, literature and artifacts, depreciable............................................                           —                —
                               A                                                   B                                R                 S
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                         U65               U70
  9                                                          Agency Name                                          East             NC A&T
 10   SNA                                                                                                      Carolina Univ      State Univ
 11   ASSETS                                                                                                   June 30,2011      June 30,2011
222     General infrastructure.......................................................................           12,572,995.31      4,825,801.53
223     NC DOT Highway Network...............................................................                           —                 —
224     Computer software ..........................................................................             4,007,657.69             —
225     Patents.............................................................................................            —                 —
226     Other intangible assets, depreciable.................................................                           —                 —
227   Total Accumulated depreciation, capital assets                                                           238,920,455.01    110,825,889.18
228
229   Check- agree to Accum depreciation total in SNA above                                                        OK                OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                   U65               U70
235                                Agency Name                                                                    East             NC A&T
236                                                                                                            Carolina Univ      State Univ
237   Balances 6/30/11 per ws 310, Column E:                                                                   June 30,2011      June 30,2011
238   Revenue bonds                                                                                            164,165,000.00     12,090,000.00
239   Certificates of participation                                                                              3,160,000.00             —
240   Less deferred amt for issuance discounts                                                                    (253,508.44)        (1,234.26)
241   Less deferred amt on refunding                                                                              (426,586.87)      (319,792.64)
242   Add issuance premium                                                                                       3,162,738.82        292,045.45
243   Arbitrage rebate payable                                                                                          —                 —
244   Workers compensation                                                                                              —                 —
245   Notes payable                                                                                                350,970.84      3,250,000.00
246   Capital leases payable                                                                                       466,582.78             —
247   Annuity and life income payable                                                                                   —                 —
248   Federal unemployment a/c advances                                                                                 —                 —
249   Pollution remediation payable                                                                                     —                 —
250   Compensated absences                                                                                      20,517,029.53      8,770,114.78
251   Liability insurance trust fund payable                                                                            —                 —
252   Other (describe in "Explanations" tab)                                                                            —                 —
253   Total LT Liabilities Current & Noncurrent                                                                191,142,226.66     24,081,133.33
254
255
256   Bonds and COPS payable check to SNA                                                                          OK                OK
                               A                                                   B                                    T                  U
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                             U75                U80
 9                                                           Agency Name                                             Western          Appalachian
10   SNA                                                                                                           Carolina Univ       State Univ
11   ASSETS                                                                                                        June 30,2011       June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $        62,259.15 $    1,063,762.97
14   Pooled cash.........................................................................................           49,633,607.53     59,609,743.46
15   Investments .........................................................................................                  —                 —
16   Pooled investments .............................................................................                       —                 —
17   Securities lending collateral..................................................................                        —                 —
18   Receivables:
19      Accounts receivable, net..................................................................                   1,935,598.82      6,846,277.11
20      Intergovernmental receivables..........................................................                        749,511.51      1,637,507.93
21      Interest receivable............................................................................                110,272.28        120,498.86
22      Other receivables, net......................................................................                   210,861.51         75,639.05
23   Due from State of NC component units................................................                                8,180.00        458,930.30
24   Due from agency/institution component units.......................................                                     —                 —
25   Due from primary government..............................................................                              —                 —
26   Inventories............................................................................................         3,599,482.02      9,909,965.90
27   Prepaid items.......................................................................................               90,661.10             —
28   Notes receivable...................................................................................               904,632.92        602,787.23
29   Restricted/designated cash and cash equivalents ...............................                                   203,375.98         14,450.00
30   Restricted pooled cash.........................................................................                12,596,446.97      8,345,595.10
31   Restricted investments ........................................................................                    97,233.82             —
32   Hedging derivatives..............................................................................                      —                 —
33   Deferred outflow of resources...............................................................                           —                 —
34   Total Current Assets.............................................................................              70,202,123.61     88,685,157.91
35
36   Noncurrent Assets:
37   Investments..........................................................................................             968,687.00     10,508,158.18
38   Pooled investments..............................................................................                       —                 —
39   Receivables:
40      Accounts receivable, net..................................................................                          —              2,700.00
41      Intergovernmental receivables..........................................................                             —                 —
42      Interest receivable............................................................................                     —                 —
43      Other receivables, net......................................................................                    42,385.50             —
44   Notes receivable...................................................................................             3,882,597.83      3,251,553.67
45   Investment in joint venture....................................................................                        —                 —
46   Deferred charges..................................................................................                     —                 —
47   Restricted/designated cash and cash equivalents ...............................                                    35,636.46             —
48   Restricted/designated pooled cash ......................................................                        2,042,684.27     49,572,584.01
49   Restricted investments.........................................................................                45,756,670.25     10,466,840.68
50   Restricted pooled investments.............................................................                             —                 —
51   Restricted due from State of NC component units................................                                        —                 —
52   Restricted due from primary government..............................................                                   —                 —
53   Hedging derivatives..............................................................................                      —                 —
                               A                                                   B                                T                 U
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                         U75               U80
 9                                                           Agency Name                                         Western         Appalachian
10   SNA                                                                                                       Carolina Univ      State Univ
11   ASSETS                                                                                                    June 30,2011      June 30,2011
54   Deferred outflow of resources...............................................................                        —                 —
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                       6,833,174.07     20,944,721.04
57      Art, literature and artifacts, nondepreciable......................................                      1,081,276.00      2,550,717.66
58      Construction in progress...................................................................             45,209,420.19     21,851,945.68
59      Computer software in deveopment...................................................                              —                 —
60      Patents in development....................................................................                      —                 —
61      Other intangible assets, nondepreciable...........................................                              —                 —
62   Total capital assets, nondepreciable....................................................                   53,123,870.26     45,347,384.38
63   Capital assets - depreciable:
64      Buildings..........................................................................................    323,418,011.22     529,941,889.06
65      Machinery and equipment................................................................                 30,466,581.60      45,764,900.38
66      Art, literature and artifacts, depreciable............................................                          —                  —
67      General infrastructure.......................................................................           29,731,833.85      70,323,247.11
68      Computer software ..........................................................................                    —             301,242.00
69      Patents.............................................................................................            —                  —
70      Other intangible assets, depreciable.................................................                           —                  —
71   Accumulated depreciation....................................................................              (87,023,763.34)   (181,314,710.61)
72   Total Capital assets - depreciable, net..................................................                 296,592,663.33     465,016,567.94
73   Total Noncurrent Assets.......................................................................            402,445,194.90     584,165,788.86
74
75   Total Assets.........................................................................................     472,647,318.51    672,850,946.77
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................            7,234,911.59     10,079,651.04
81      Accrued payroll.................................................................................           538,911.49      3,186,666.90
82      Intergovernmental payables.............................................................                         —                 —
83      Claims payable.................................................................................                 —                 —
84   Interest payable....................................................................................          730,732.52      2,803,276.39
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                              —                  —
87      Commercial paper payable...............................................................                         —                  —
88      Bond anticipation notes payable.......................................................                          —                  —
89   Due to State of NC component units....................................................                             —                  —
90   Due to agency/institution component units...........................................                               —                  —
91   Due to primary government..................................................................                    18,278.21         117,651.47
92   Unearned revenue................................................................................            4,060,797.04       7,600,178.93
93   Obligations under reverse repurchase agreements..............................                                      —                  —
94   Obligations under securities lending.....................................................                          —                  —
95   Deposits payable..................................................................................                 —                  —
                                A                                                   B                               T                U
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                        U75              U80
  9                                                           Agency Name                                        Western        Appalachian
 10   SNA                                                                                                      Carolina Univ     State Univ
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
 96   Funds held for others...........................................................................                  —                —
 97   Hedging derivatives liability..................................................................                   —                —
 98   Deferred inflow of resources.................................................................                     —                —
 99   Notes payable - current........................................................................               12,355.54       438,406.94
100   Capital leases payable - current...........................................................                1,560,904.35            —
101   Bonds and similar debt payable, net - current.......................................                       1,425,000.00     8,390,000.00
102   Arbitrage rebate payable - current........................................................                        —                —
103   Annuity and life income payable - current.............................................                        86,044.84            —
104   Pollution remediation payable - current................................................                           —                —
105   Accrued vacation leave - current..........................................................                   372,943.25     1,436,353.13
106   Liability insurance trust fund payable - current......................................                            —                —
107   Other long-term liabilities - current........................................................                     —                —
108   Total Current Liabilities.........................................................................        16,040,878.83    34,052,184.80
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                  —                —
113      Intergovernmental payables.............................................................                 5,127,145.71     3,741,407.77
114      Claims payable.................................................................................                —                —
115   Advance from primary government.......................................................                            —                —
116   Unearned revenue................................................................................                  —                —
117   Deposits payable..................................................................................            83,647.13       209,264.78
118   Funds held for others...........................................................................             595,704.70        95,088.05
119   Hedging derivatives liability..................................................................                   —                —
120   Deferred inflow of resources.................................................................                     —                —
121   Notes payable......................................................................................               —         5,742,189.06
122   Capital leases payable.........................................................................           63,337,346.21            —
123   Bonds and similar debt payable, net.....................................................                  39,890,000.00   238,914,190.35
124   Arbitrage rebate payable......................................................................                    —                —
125   Annuity and life income payable...........................................................                    84,240.49            —
126   Pollution remediation payable...............................................................                      —                —
127   Accrued vacation leave........................................................................             5,406,091.26     9,048,067.31
128   Liability insurance trust fund payable....................................................                        —                —
129   Other long-term liabilities......................................................................                 —                —
130   Total noncurrent Liabilities....................................................................         114,524,175.50   257,750,207.32
131
132   Total Liabilities.....................................................................................   130,565,054.33   291,802,392.12
133
134   Net Assets:                                                                            u75               u80
135   Invested in capital assets, net of related debt.......................................    243,024,872.29    310,013,300.98
136     Restricted Nonexpendable:
137        Higher education............................................................................         31,228,634.15    10,919,641.73
                                 A                                                    B                                      T                    U
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                              U75                   U80
  9                                                             Agency Name                                              Western             Appalachian
 10   SNA                                                                                                              Carolina Univ          State Univ
 11   ASSETS                                                                                                            June 30,2011         June 30,2011
138        Health and human services............................................................                                    —                    —
139        Economic development..................................................................                                   —                    —
140    Restricted Expendable:
141        Higher education............................................................................                 21,168,063.38         9,383,685.47
142        Health and human services............................................................                                —                    —
143        Economic development..................................................................                               —                    —
144   Unrestricted..........................................................................................            46,660,694.36        50,731,926.47
145   Total Net Assets...................................................................................         $    342,082,264.18 $     381,048,554.65
146
147   Statement of Net Assets verification                                                                                In Bal.              In Bal.
148   (Total assets less total liabilities = Total net assets)                                                             U75                  U80
149   SRECNA                                                                                                          FYE June 30,2011     FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $      29,944,041.42 $     72,685,176.78
152   Student tuition and fees, net.................................................................                     38,017,716.55       85,122,866.65
153   Patient services, net.............................................................................                         —                   —
154   Federal appropriations..........................................................................                           —                   —
155   Federal grants and contracts................................................................                        3,798,912.98               —
156   State and local grants and contracts....................................................                              337,184.40               —
157   Nongovernmental grants and contracts................................................                                  859,508.28        1,227,720.10
158   Interest earnings on loans....................................................................                         13,201.59           22,508.45
159   Rental and lease earnings....................................................................                         250,613.89           24,592.41
160   Fees, licenses and fines.......................................................................                       658,074.80               —
161   Miscellaneous......................................................................................                   497,902.79          848,290.21
162   Total operating revenues......................................................................                     74,377,156.70      159,931,154.60
163
164   Operating Expenses:
165   Personal services.................................................................................               105,400,680.37       210,860,975.13
166   Supplies and materials.........................................................................                    5,017,076.84        14,638,671.16
167   Services...............................................................................................           28,506,158.90        43,523,572.02
168   Cost of goods sold................................................................................                 4,476,409.34        23,172,191.61
169   Claims and benefits..............................................................................                     37,225.44            36,837.12
170   Interest.................................................................................................                 —                    —
171   Depreciation.........................................................................................              6,137,475.00        16,024,656.76
172   Insurance and bonding.........................................................................                       444,168.26         1,381,429.48
173   Scholarships and fellowships................................................................                      11,191,329.90        25,675,836.35
174   Other:
175      Other fixed charges..........................................................................                   3,019,675.70         2,768,063.94
176      Capital outlay...................................................................................               6,988,655.05         6,256,228.53
177      Grants, state aid & subsidies............................................................                          35,440.04            67,253.00
178      Other expenses................................................................................                  1,227,785.79         3,105,158.75
179   Total operating expenses.....................................................................                    172,482,080.63       347,510,873.85
                    A                               B                         T                     U
 1                                                      Office of the State Controller
 2                                                         2012 CAFR Worksheets
  3                                    Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                        U75               U80
  9                                                      Agency Name                                        Western         Appalachian
 10 SNA                                                                                                   Carolina Univ      State Univ
 11 ASSETS                                                                                                June 30,2011      June 30,2011
180 Operating income (loss).......................................................................        (98,104,923.93)  (187,579,719.25)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................      72,476,474.35    125,742,612.07
184 State aid - general................................................................................             —                 —
185 State aid - program...............................................................................      5,495,885.00      9,197,529.00
186 Noncapital grant revenue......................................................................         23,959,329.92     50,757,793.98
187 Noncapital gifts, net..............................................................................     2,430,558.97      9,161,370.59
188 Interest and fees expense....................................................................          (5,350,681.32)   (10,253,061.45)
189 Gain on sale of property & equipment..................................................                          —                 —
190 Loss on sale of property & equipment..................................................                   (458,819.31)      (502,936.55)
191 Investment earnings.............................................................................        7,495,802.09      4,415,321.36
192 Insurance recoveries............................................................................                —                 —
193 Grants, aid and subsidies expense.......................................................                        —                 —
194 Federal interest subsidy on debt..........................................................                      —            68,497.85
195 Miscellaneous nonoperating revenue...................................................                       32,039.54     2,946,797.46
196 Miscellaneous nonoperating expense...................................................                      (23,414.50)            —
197 Total nonoperating revenues (expenses)..............................................                  106,057,174.74    191,533,924.31
198 Income before other rev, exp, gains, or losses.....................................                     7,952,250.81      3,954,205.06
199 State capital aid....................................................................................  19,695,715.06     11,094,045.04
200 Capital grants.......................................................................................           —                 —
201 Capital gifts, net...................................................................................     301,130.00        285,508.24
202 Additions to endowments.....................................................................            1,520,805.03        417,000.00
203 University transfers...............................................................................     1,022,469.88        972,720.22
204 Special items........................................................................................           —                 —
205 Extraordinary items..............................................................................               —                 —
206 Increase (Decrease) in Net Assets.......................................................               30,492,370.78     16,723,478.56
207 Net assets—beginning of year..............................................................            309,171,188.11    364,325,076.09
208 Restatements.......................................................................................     2,418,705.29              —
209 Net assets—end of year....................................................................... $ 342,082,264.18 $ 381,048,554.65
210
211 Net assets between Stmt of Net Assets and O/S                                                             OK                OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                        U75               U80
216                                                      Agency Name                                        Western         Appalachian
217                                                                                                       Carolina Univ      State Univ
218 Accumulated Depreciation:                                                                             June 30,2011      June 30,2011
219 Buildings..........................................................................................    66,384,896.81    142,045,592.50
220 Machinery and equipment................................................................                11,201,817.97     23,505,162.66
221 Art, literature and artifacts, depreciable............................................                          —                 —
                               A                                                   B                                T                U
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                         U75              U80
  9                                                          Agency Name                                         Western        Appalachian
 10   SNA                                                                                                      Carolina Univ     State Univ
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
222     General infrastructure.......................................................................            9,437,048.56    15,696,176.00
223     NC DOT Highway Network...............................................................                           —                —
224     Computer software ..........................................................................                    —            67,779.45
225     Patents.............................................................................................            —                —
226     Other intangible assets, depreciable.................................................                           —                —
227   Total Accumulated depreciation, capital assets                                                            87,023,763.34   181,314,710.61
228
229   Check- agree to Accum depreciation total in SNA above                                                        OK               OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                   U75              U80
235                                Agency Name                                                                   Western        Appalachian
236                                                                                                            Carolina Univ     State Univ
237   Balances 6/30/11 per ws 310, Column E:                                                                   June 30,2011     June 30,2011
238   Revenue bonds                                                                                             41,315,000.00   249,630,000.00
239   Certificates of participation                                                                                     —                —
240   Less deferred amt for issuance discounts                                                                          —                —
241   Less deferred amt on refunding                                                                                    —        (2,325,809.65)
242   Add issuance premium                                                                                              —                —
243   Arbitrage rebate payable                                                                                          —                —
244   Workers compensation                                                                                              —                —
245   Notes payable                                                                                                 12,355.54     6,180,596.00
246   Capital leases payable                                                                                    64,898,250.56            —
247   Annuity and life income payable                                                                              170,285.33            —
248   Federal unemployment a/c advances                                                                                 —                —
249   Pollution remediation payable                                                                                     —                —
250   Compensated absences                                                                                       5,779,034.51    10,484,420.44
251   Liability insurance trust fund payable                                                                            —                —
252   Other (describe in "Explanations" tab)                                                                            —                —
253   Total LT Liabilities Current & Noncurrent                                                                112,174,925.94   263,969,206.79
254
255
256   Bonds and COPS payable check to SNA                                                                          OK               OK
                               A                                                   B                                    V                 W
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                            U82                 U84
 9                                                           Agency Name                                              UNC-           Winston-Salem
10   SNA                                                                                                            Pembroke           State Univ
11   ASSETS                                                                                                        June 30,2011       June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $       43,665.17 $              0.01
14   Pooled cash.........................................................................................          19,424,714.57       11,422,283.72
15   Investments .........................................................................................                 —                   —
16   Pooled investments .............................................................................                      —                   —
17   Securities lending collateral..................................................................                       —                   —
18   Receivables:
19      Accounts receivable, net..................................................................                    500,717.79        1,212,683.06
20      Intergovernmental receivables..........................................................                       474,096.29        1,295,479.04
21      Interest receivable............................................................................                18,196.06          207,537.56
22      Other receivables, net......................................................................                   23,146.88            1,692.79
23   Due from State of NC component units................................................                                  —                   —
24   Due from agency/institution component units.......................................                                    —                   —
25   Due from primary government..............................................................                             —                   —
26   Inventories............................................................................................        1,532,984.35          314,666.76
27   Prepaid items.......................................................................................                  —                   —
28   Notes receivable...................................................................................               25,149.27           56,336.59
29   Restricted/designated cash and cash equivalents ...............................                                  269,653.93               —
30   Restricted pooled cash.........................................................................                       —            6,251,305.49
31   Restricted investments ........................................................................                       —              480,397.51
32   Hedging derivatives..............................................................................                     —                   —
33   Deferred outflow of resources...............................................................                          —                   —
34   Total Current Assets.............................................................................             22,312,324.31       21,242,382.53
35
36   Noncurrent Assets:
37   Investments..........................................................................................              15,266.77       1,341,312.61
38   Pooled investments..............................................................................                       —
39   Receivables:
40      Accounts receivable, net..................................................................                         —                   —
41      Intergovernmental receivables..........................................................                            —                   —
42      Interest receivable............................................................................                    —                   —
43      Other receivables, net......................................................................                   39,181.75               —
44   Notes receivable...................................................................................              885,697.20          647,835.01
45   Investment in joint venture....................................................................                       —                   —
46   Deferred charges..................................................................................                    —                   —
47   Restricted/designated cash and cash equivalents ...............................                                       —                   —
48   Restricted/designated pooled cash ......................................................                       1,484,746.60        5,277,628.42
49   Restricted investments.........................................................................               11,962,050.38       18,307,550.38
50   Restricted pooled investments.............................................................                            —                   —
51   Restricted due from State of NC component units................................                                       —                   —
52   Restricted due from primary government..............................................                                  —                   —
53   Hedging derivatives..............................................................................                     —                   —
                               A                                                   B                                V                 W
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                        U82                 U84
 9                                                           Agency Name                                          UNC-           Winston-Salem
10   SNA                                                                                                        Pembroke           State Univ
11   ASSETS                                                                                                    June 30,2011       June 30,2011
54   Deferred outflow of resources...............................................................                       —                  —
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                       2,085,642.04       5,231,051.56
57      Art, literature and artifacts, nondepreciable......................................                        168,729.87         898,772.00
58      Construction in progress...................................................................             11,868,298.88       4,649,548.43
59      Computer software in deveopment...................................................                              —                  —
60      Patents in development....................................................................                      —                  —
61      Other intangible assets, nondepreciable...........................................                              —                  —
62   Total capital assets, nondepreciable....................................................                   14,122,670.79      10,779,371.99
63   Capital assets - depreciable:
64      Buildings..........................................................................................    124,270,893.92     176,333,899.25
65      Machinery and equipment................................................................                 12,840,515.11      14,767,161.43
66      Art, literature and artifacts, depreciable............................................                          —                  —
67      General infrastructure.......................................................................           18,539,902.17      13,320,778.61
68      Computer software ..........................................................................                    —             291,207.38
69      Patents.............................................................................................            —                  —
70      Other intangible assets, depreciable.................................................                           —                  —
71   Accumulated depreciation....................................................................              (44,856,317.57)    (63,291,678.79)
72   Total Capital assets - depreciable, net..................................................                 110,794,993.63     141,421,367.88
73   Total Noncurrent Assets.......................................................................            139,304,607.12     177,775,066.29
74
75   Total Assets.........................................................................................     161,616,931.43     199,017,448.82
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................              906,690.54       2,134,232.66
81      Accrued payroll.................................................................................           261,038.83         535,012.20
82      Intergovernmental payables.............................................................                         —                  —
83      Claims payable.................................................................................                 —                  —
84   Interest payable....................................................................................          428,348.42         297,489.04
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                              —                  —
87      Commercial paper payable...............................................................                         —                  —
88      Bond anticipation notes payable.......................................................                          —                  —
89   Due to State of NC component units....................................................                             —                  —
90   Due to agency/institution component units...........................................                               —                  —
91   Due to primary government..................................................................                     7,659.77          11,732.54
92   Unearned revenue................................................................................              806,018.00       2,038,456.07
93   Obligations under reverse repurchase agreements..............................                                      —                  —
94   Obligations under securities lending.....................................................                          —                  —
95   Deposits payable..................................................................................                 —                  —
                                A                                                   B                                     V                     W
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                             U82                 U84
  9                                                           Agency Name                                               UNC-           Winston-Salem
 10   SNA                                                                                                             Pembroke           State Univ
 11   ASSETS                                                                                                         June 30,2011           June 30,2011
 96   Funds held for others...........................................................................                        —                      —
 97   Hedging derivatives liability..................................................................                         —                      —
 98   Deferred inflow of resources.................................................................                           —                      —
 99   Notes payable - current........................................................................                    104,528.85              82,073.48
100   Capital leases payable - current...........................................................                        442,328.67           1,300,000.00
101   Bonds and similar debt payable, net - current.......................................                               690,000.00           1,135,000.00
102   Arbitrage rebate payable - current........................................................                              —                      —
103   Annuity and life income payable - current.............................................                                  —                      —
104   Pollution remediation payable - current................................................                                 —                      —
105   Accrued vacation leave - current..........................................................                       1,397,992.00             443,704.50
106   Liability insurance trust fund payable - current......................................                                  —                      —
107   Other long-term liabilities - current........................................................                           —                      —
108   Total Current Liabilities.........................................................................               5,044,605.08           7,977,700.49
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                       —                      —
113      Intergovernmental payables.............................................................                      1,047,778.24             844,846.06
114      Claims payable.................................................................................                     —                      —
115   Advance from primary government.......................................................                                 —                      —
116   Unearned revenue................................................................................                       —                      —
117   Deposits payable..................................................................................                257,256.88             300,266.22
118   Funds held for others...........................................................................                  774,575.73             562,424.47
119   Hedging derivatives liability..................................................................                        —                      —
120   Deferred inflow of resources.................................................................                          —                      —
121   Notes payable......................................................................................                    —                      —
122   Capital leases payable.........................................................................                20,753,638.76          50,810,000.00
123   Bonds and similar debt payable, net.....................................................                        9,710,000.00          13,608,005.73
124   Arbitrage rebate payable......................................................................                         —                      —
125   Annuity and life income payable...........................................................                             —                      —
126   Pollution remediation payable...............................................................                           —                      —
127   Accrued vacation leave........................................................................                    278,891.52           4,025,487.50
128   Liability insurance trust fund payable....................................................                             —                      —
129   Other long-term liabilities......................................................................                      —                      —
130   Total noncurrent Liabilities....................................................................               32,822,141.13          70,151,029.98
131
132   Total Liabilities.....................................................................................         37,866,746.21          78,128,730.47
133
134   Net Assets:                                                                                              u82                    u84
135   Invested in capital assets, net of related debt.......................................                         95,191,966.23          85,347,734.14
136     Restricted Nonexpendable:
137        Higher education............................................................................                9,929,943.86         15,570,767.01
                                 A                                                    B                                      V                   W
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                              U82                  U84
  9                                                             Agency Name                                                UNC-            Winston-Salem
 10   SNA                                                                                                                Pembroke            State Univ
 11   ASSETS                                                                                                            June 30,2011         June 30,2011
138        Health and human services............................................................                                    —                    —
139        Economic development..................................................................                                   —                    —
140    Restricted Expendable:
141        Higher education............................................................................                  3,355,486.49        13,620,688.81
142        Health and human services............................................................                                —                    —
143        Economic development..................................................................                               —                    —
144   Unrestricted..........................................................................................            15,272,788.64         6,349,528.39
145   Total Net Assets...................................................................................         $    123,750,185.22 $     120,888,718.35
146
147   Statement of Net Assets verification                                                                                In Bal.              In Bal.
148   (Total assets less total liabilities = Total net assets)                                                             U82                  U84
149   SRECNA                                                                                                          FYE June 30,2011     FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $      13,492,248.83 $      11,323,059.32
152   Student tuition and fees, net.................................................................                     17,649,087.21        18,517,689.30
153   Patient services, net.............................................................................                         —                    —
154   Federal appropriations..........................................................................                           —                    —
155   Federal grants and contracts................................................................                        2,796,552.86                —
156   State and local grants and contracts....................................................                               42,029.91                —
157   Nongovernmental grants and contracts................................................                                  241,677.33                —
158   Interest earnings on loans....................................................................                        152,229.27             4,278.22
159   Rental and lease earnings....................................................................                          26,990.13           172,706.30
160   Fees, licenses and fines.......................................................................                       204,362.27                —
161   Miscellaneous......................................................................................                   165,908.40           763,791.04
162   Total operating revenues......................................................................                     34,771,086.21        30,781,524.18
163
164   Operating Expenses:
165   Personal services.................................................................................                 61,610,873.72        83,247,873.03
166   Supplies and materials.........................................................................                     2,809,765.71         3,262,735.63
167   Services...............................................................................................            18,324,079.79        22,529,827.59
168   Cost of goods sold................................................................................                  4,089,849.81            17,782.55
169   Claims and benefits..............................................................................                      16,109.04            58,254.70
170   Interest.................................................................................................                  —                    —
171   Depreciation.........................................................................................               3,302,776.29         6,421,857.09
172   Insurance and bonding.........................................................................                      1,988,398.89         2,232,345.81
173   Scholarships and fellowships................................................................                       13,187,179.26        15,546,177.39
174   Other:
175      Other fixed charges..........................................................................                   1,244,303.58         2,454,436.01
176      Capital outlay...................................................................................               4,744,979.91         6,794,439.73
177      Grants, state aid & subsidies............................................................                           4,025.00           635,903.00
178      Other expenses................................................................................                    834,725.74         1,301,127.47
179   Total operating expenses.....................................................................                    112,157,066.74       144,502,760.00
                    A                               B                         V                     W
 1                                                      Office of the State Controller
 2                                                         2012 CAFR Worksheets
  3                                    Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                        U82               U84
  9                                                      Agency Name                                         UNC-          Winston-Salem
 10 SNA                                                                                                    Pembroke          State Univ
 11 ASSETS                                                                                                June 30,2011      June 30,2011
180 Operating income (loss).......................................................................        (77,385,980.53)  (113,721,235.82)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................      49,801,873.56     66,298,890.60
184 State aid - general................................................................................             —                 —
185 State aid - program...............................................................................      3,089,245.00      3,827,542.00
186 Noncapital grant revenue......................................................................         23,749,619.78     40,057,477.49
187 Noncapital gifts, net..............................................................................       379,126.97        313,683.03
188 Interest and fees expense....................................................................          (1,405,511.51)    (2,176,781.05)
189 Gain on sale of property & equipment..................................................                          —                 —
190 Loss on sale of property & equipment..................................................                    (22,787.32)             —
191 Investment earnings.............................................................................        2,279,404.30      2,583,932.05
192 Insurance recoveries............................................................................                —                 —
193 Grants, aid and subsidies expense.......................................................                        —                 —
194 Federal interest subsidy on debt..........................................................                      —                 —
195 Miscellaneous nonoperating revenue...................................................                      12,279.42              —
196 Miscellaneous nonoperating expense...................................................                         (245.00)      (15,668.22)
197 Total nonoperating revenues (expenses)..............................................                   77,883,005.20    110,889,075.90
198 Income before other rev, exp, gains, or losses.....................................                       497,024.67     (2,832,159.92)
199 State capital aid....................................................................................   8,020,355.78      1,625,310.11
200 Capital grants.......................................................................................   1,343,824.71              —
201 Capital gifts, net...................................................................................           —                 —
202 Additions to endowments.....................................................................              208,116.48         66,024.00
203 University transfers...............................................................................       738,149.00        618,499.79
204 Special items........................................................................................           —                 —
205 Extraordinary items..............................................................................               —                 —
206 Increase (Decrease) in Net Assets.......................................................               10,807,470.64       (522,326.02)
207 Net assets—beginning of year..............................................................            112,694,195.83    121,411,044.37
208 Restatements.......................................................................................       248,518.75              —
209 Net assets—end of year....................................................................... $ 123,750,185.22 $ 120,888,718.35
210
211 Net assets between Stmt of Net Assets and O/S                                                             OK                OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                        U82               U84
216                                                      Agency Name                                         UNC-          Winston-Salem
217                                                                                                        Pembroke          State Univ
218 Accumulated Depreciation:                                                                             June 30,2011      June 30,2011
219 Buildings..........................................................................................    31,884,673.60     52,096,913.87
220 Machinery and equipment................................................................                 7,013,802.75      7,671,102.79
221 Art, literature and artifacts, depreciable............................................                          —                 —
                               A                                                   B                                V               W
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                        U82               U84
  9                                                          Agency Name                                          UNC-         Winston-Salem
 10   SNA                                                                                                       Pembroke         State Univ
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
222     General infrastructure.......................................................................           5,957,841.22      3,494,541.39
223     NC DOT Highway Network...............................................................                          —                 —
224     Computer software ..........................................................................                   —             29,120.74
225     Patents.............................................................................................           —                 —
226     Other intangible assets, depreciable.................................................                          —                 —
227   Total Accumulated depreciation, capital assets                                                           44,856,317.57     63,291,678.79
228
229   Check- agree to Accum depreciation total in SNA above                                                        OK               OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                  U82               U84
235                                Agency Name                                                                    UNC-         Winston-Salem
236                                                                                                             Pembroke         State Univ
237   Balances 6/30/11 per ws 310, Column E:                                                                   June 30,2011     June 30,2011
238   Revenue bonds                                                                                            10,400,000.00     14,695,000.00
239   Certificates of participation                                                                                    —                 —
240   Less deferred amt for issuance discounts                                                                         —                 —
241   Less deferred amt on refunding                                                                                   —                 —
242   Add issuance premium                                                                                             —             48,005.73
243   Arbitrage rebate payable                                                                                         —                 —
244   Workers compensation                                                                                             —                 —
245   Notes payable                                                                                               104,528.85         82,073.48
246   Capital leases payable                                                                                   21,195,967.43     52,110,000.00
247   Annuity and life income payable                                                                                  —                 —
248   Federal unemployment a/c advances                                                                                —                 —
249   Pollution remediation payable                                                                                    —                 —
250   Compensated absences                                                                                      1,676,883.52      4,469,192.00
251   Liability insurance trust fund payable                                                                           —                 —
252   Other (describe in "Explanations" tab)                                                                           —                 —
253   Total LT Liabilities Current & Noncurrent                                                                33,377,379.80     71,404,271.21
254
255
256   Bonds and COPS payable check to SNA                                                                          OK               OK
                               A                                                   B                                     X                 Y
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                              U86              U88
 9                                                           Agency Name                                           Elizabeth City     Fayetteville
10   SNA                                                                                                            State Univ        State Univ
11   ASSETS                                                                                                        June 30,2011       June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $         3,729.83 $       198,474.02
14   Pooled cash.........................................................................................           11,133,352.97       7,084,171.94
15   Investments .........................................................................................           4,039,388.55              —
16   Pooled investments .............................................................................                       —                  —
17   Securities lending collateral..................................................................                        —                  —
18   Receivables:
19      Accounts receivable, net..................................................................                   1,256,357.82      1,154,886.12
20      Intergovernmental receivables..........................................................                      2,483,689.52      1,944,872.20
21      Interest receivable............................................................................                375,977.66         56,432.49
22      Other receivables, net......................................................................                   800,638.06             —
23   Due from State of NC component units................................................                                   —                 —
24   Due from agency/institution component units.......................................                                     —                 —
25   Due from primary government..............................................................                              —                 —
26   Inventories............................................................................................         1,078,517.94        129,240.84
27   Prepaid items.......................................................................................            1,218,598.04             —
28   Notes receivable...................................................................................                41,912.20        217,398.82
29   Restricted/designated cash and cash equivalents ...............................                                     2,998.75             —
30   Restricted pooled cash.........................................................................                15,022,341.42        132,718.48
31   Restricted investments ........................................................................                        —                 —
32   Hedging derivatives..............................................................................                      —                 —
33   Deferred outflow of resources...............................................................                           —                 —
34   Total Current Assets.............................................................................              37,457,502.76     10,918,194.91
35
36   Noncurrent Assets:
37   Investments..........................................................................................                   —                  —
38   Pooled investments..............................................................................                        —                  —
39   Receivables:
40      Accounts receivable, net..................................................................                          —                  —
41      Intergovernmental receivables..........................................................                             —                  —
42      Interest receivable............................................................................                     —                  —
43      Other receivables, net......................................................................                    75,952.32              —
44   Notes receivable...................................................................................             1,444,991.09       2,002,179.85
45   Investment in joint venture....................................................................                        —                  —
46   Deferred charges..................................................................................                     —                  —
47   Restricted/designated cash and cash equivalents ...............................                                        —                  —
48   Restricted/designated pooled cash ......................................................                        3,146,910.95       5,707,420.81
49   Restricted investments.........................................................................                 4,286,496.72       5,527,062.87
50   Restricted pooled investments.............................................................                             —                  —
51   Restricted due from State of NC component units................................                                        —                  —
52   Restricted due from primary government..............................................                               16,505.37          19,282.80
53   Hedging derivatives..............................................................................                      —                  —
                               A                                                   B                                 X                Y
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                          U86             U88
 9                                                           Agency Name                                       Elizabeth City    Fayetteville
10   SNA                                                                                                        State Univ       State Univ
11   ASSETS                                                                                                    June 30,2011      June 30,2011
54   Deferred outflow of resources...............................................................                        —                 —
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                       2,242,272.20      1,057,689.76
57      Art, literature and artifacts, nondepreciable......................................                             —                 —
58      Construction in progress...................................................................             14,209,623.52      3,361,397.40
59      Computer software in deveopment...................................................                              —                 —
60      Patents in development....................................................................                      —                 —
61      Other intangible assets, nondepreciable...........................................                              —                 —
62   Total capital assets, nondepreciable....................................................                   16,451,895.72      4,419,087.16
63   Capital assets - depreciable:
64      Buildings..........................................................................................    136,244,348.58    125,540,994.26
65      Machinery and equipment................................................................                 10,939,578.22     12,693,103.72
66      Art, literature and artifacts, depreciable............................................                          —                 —
67      General infrastructure.......................................................................           10,130,481.02      4,834,465.27
68      Computer software ..........................................................................                    —                 —
69      Patents.............................................................................................            —                 —
70      Other intangible assets, depreciable.................................................                           —                 —
71   Accumulated depreciation....................................................................              (41,639,375.63)   (35,298,858.89)
72   Total Capital assets - depreciable, net..................................................                 115,675,032.19    107,769,704.36
73   Total Noncurrent Assets.......................................................................            141,097,784.36    125,444,737.85
74
75   Total Assets.........................................................................................     178,555,287.12    136,362,932.76
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................            4,484,746.20      1,169,331.99
81      Accrued payroll.................................................................................         1,403,779.55        224,947.53
82      Intergovernmental payables.............................................................                         —                 —
83      Claims payable.................................................................................                 —                 —
84   Interest payable....................................................................................          396,732.53         36,956.64
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                              —                 —
87      Commercial paper payable...............................................................                         —                 —
88      Bond anticipation notes payable.......................................................                          —                 —
89   Due to State of NC component units....................................................                             —                 —
90   Due to agency/institution component units...........................................                               —                 —
91   Due to primary government..................................................................                    43,401.03         23,146.83
92   Unearned revenue................................................................................            1,870,822.80      1,062,436.06
93   Obligations under reverse repurchase agreements..............................                                      —                 —
94   Obligations under securities lending.....................................................                          —                 —
95   Deposits payable..................................................................................                 —                 —
                                A                                                   B                                X               Y
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                         U86            U88
  9                                                           Agency Name                                      Elizabeth City   Fayetteville
 10   SNA                                                                                                       State Univ      State Univ
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
 96   Funds held for others...........................................................................                  —                —
 97   Hedging derivatives liability..................................................................                   —                —
 98   Deferred inflow of resources.................................................................                     —                —
 99   Notes payable - current........................................................................                   —                —
100   Capital leases payable - current...........................................................                       —           113,905.29
101   Bonds and similar debt payable, net - current.......................................                         755,000.00       545,000.00
102   Arbitrage rebate payable - current........................................................                        —                —
103   Annuity and life income payable - current.............................................                            —                —
104   Pollution remediation payable - current................................................                           —            45,000.00
105   Accrued vacation leave - current..........................................................                    54,041.63       295,005.76
106   Liability insurance trust fund payable - current......................................                            —                —
107   Other long-term liabilities - current........................................................                     —                —
108   Total Current Liabilities.........................................................................         9,008,523.74     3,515,730.10
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                  —                —
113      Intergovernmental payables.............................................................                   676,292.73     1,926,654.01
114      Claims payable.................................................................................                —                —
115   Advance from primary government.......................................................                            —                —
116   Unearned revenue................................................................................                  —                —
117   Deposits payable..................................................................................            60,756.86            —
118   Funds held for others...........................................................................              87,005.79       296,803.41
119   Hedging derivatives liability..................................................................                   —                —
120   Deferred inflow of resources.................................................................                     —                —
121   Notes payable......................................................................................               —                —
122   Capital leases payable.........................................................................                   —           253,213.10
123   Bonds and similar debt payable, net.....................................................                  30,849,558.93     2,680,000.00
124   Arbitrage rebate payable......................................................................                    —                —
125   Annuity and life income payable...........................................................                        —                —
126   Pollution remediation payable...............................................................                      —            10,000.00
127   Accrued vacation leave........................................................................             2,728,760.37     3,431,813.24
128   Liability insurance trust fund payable....................................................                        —                —
129   Other long-term liabilities......................................................................                 —                —
130   Total noncurrent Liabilities....................................................................          34,402,374.68     8,598,483.76
131
132   Total Liabilities.....................................................................................    43,410,898.42   12,114,213.86
133
134   Net Assets:                                                                            u86               u88
135   Invested in capital assets, net of related debt.......................................    115,889,021.21    108,596,673.13
136     Restricted Nonexpendable:
137        Higher education............................................................................          7,017,030.93     6,386,566.53
                                 A                                                    B                                      X                    Y
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                               U86                 U88
  9                                                             Agency Name                                            Elizabeth City        Fayetteville
 10   SNA                                                                                                               State Univ           State Univ
 11   ASSETS                                                                                                            June 30,2011         June 30,2011
138        Health and human services............................................................                                    —                    —
139        Economic development..................................................................                                   —                    —
140    Restricted Expendable:
141        Higher education............................................................................                  4,049,613.50         3,683,266.49
142        Health and human services............................................................                                —                    —
143        Economic development..................................................................                               —                    —
144   Unrestricted..........................................................................................             8,188,723.06         5,582,212.75
145   Total Net Assets...................................................................................         $    135,144,388.70 $     124,248,718.90
146
147   Statement of Net Assets verification                                                                                In Bal.              In Bal.
148   (Total assets less total liabilities = Total net assets)                                                             U86                  U88
149   SRECNA                                                                                                          FYE June 30,2011     FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $       7,981,798.78 $       6,530,841.94
152   Student tuition and fees, net.................................................................                      9,264,316.08        11,742,182.45
153   Patient services, net.............................................................................                         —                    —
154   Federal appropriations..........................................................................                           —                    —
155   Federal grants and contracts................................................................                        4,650,122.73                —
156   State and local grants and contracts....................................................                               24,996.79                —
157   Nongovernmental grants and contracts................................................                                   42,764.88                —
158   Interest earnings on loans....................................................................                        209,135.75             4,051.65
159   Rental and lease earnings....................................................................                         201,619.68            58,613.90
160   Fees, licenses and fines.......................................................................                            —                19,608.80
161   Miscellaneous......................................................................................                   117,390.70           280,406.35
162   Total operating revenues......................................................................                     22,492,145.39        18,635,705.09
163
164   Operating Expenses:
165   Personal services.................................................................................                 46,537,280.79        66,797,862.38
166   Supplies and materials.........................................................................                     1,784,658.20         2,332,681.86
167   Services...............................................................................................            14,322,102.15        15,055,033.64
168   Cost of goods sold................................................................................                  1,594,139.56                —
169   Claims and benefits..............................................................................                      23,087.76            28,946.17
170   Interest.................................................................................................                  —                    —
171   Depreciation.........................................................................................               3,567,969.41         2,292,041.53
172   Insurance and bonding.........................................................................                      1,853,366.70           265,773.94
173   Scholarships and fellowships................................................................                        8,484,498.64        14,000,962.78
174   Other:
175      Other fixed charges..........................................................................                    1,229,672.41        2,389,875.22
176      Capital outlay...................................................................................                3,389,198.76        4,613,628.44
177      Grants, state aid & subsidies............................................................                           40,016.80          523,675.11
178      Other expenses................................................................................                   1,064,150.51        1,979,985.57
179   Total operating expenses.....................................................................                      83,890,141.69      110,280,466.64
                     A                              B                         X                      Y
 1                                                      Office of the State Controller
 2                                                         2012 CAFR Worksheets
  3                                    Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                         U86               U88
  9                                                      Agency Name                                      Elizabeth City     Fayetteville
 10 SNA                                                                                                     State Univ       State Univ
 11 ASSETS                                                                                                June 30,2011      June 30,2011
180 Operating income (loss).......................................................................         (61,397,996.30)  (91,644,761.55)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................       34,143,599.21    48,356,664.60
184 State aid - general................................................................................              —                 —
185 State aid - program...............................................................................       1,649,016.00      3,200,494.00
186 Noncapital grant revenue......................................................................          24,879,329.84    36,759,440.45
187 Noncapital gifts, net..............................................................................        864,886.12      1,269,822.21
188 Interest and fees expense....................................................................           (1,139,510.39)      (203,541.99)
189 Gain on sale of property & equipment..................................................                           —                 —
190 Loss on sale of property & equipment..................................................                     (26,168.27)       (50,166.56)
191 Investment earnings.............................................................................           880,007.76      1,032,019.09
192 Insurance recoveries............................................................................                 —                 —
193 Grants, aid and subsidies expense.......................................................                       (210.00)            —
194 Federal interest subsidy on debt..........................................................                       —                 —
195 Miscellaneous nonoperating revenue...................................................                         9,436.42        12,179.88
196 Miscellaneous nonoperating expense...................................................                      (17,596.01)             —
197 Total nonoperating revenues (expenses)..............................................                    61,242,790.68    90,376,911.68
198 Income before other rev, exp, gains, or losses.....................................                       (155,205.62)    (1,267,849.87)
199 State capital aid....................................................................................   14,634,901.59      3,346,148.72
200 Capital grants.......................................................................................      150,681.33              —
201 Capital gifts, net...................................................................................       11,400.00              —
202 Additions to endowments.....................................................................               119,306.77        294,223.93
203 University transfers...............................................................................        543,049.01        600,561.86
204 Special items........................................................................................            —                 —
205 Extraordinary items..............................................................................                —                 —
206 Increase (Decrease) in Net Assets.......................................................                15,304,133.08      2,973,084.64
207 Net assets—beginning of year..............................................................            118,823,303.32    121,275,634.26
208 Restatements.......................................................................................      1,016,952.30              —
209 Net assets—end of year....................................................................... $ 135,144,388.70 $ 124,248,718.90
210
211 Net assets between Stmt of Net Assets and O/S                                                              OK                OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                         U86               U88
216                                                      Agency Name                                      Elizabeth City     Fayetteville
217                                                                                                         State Univ       State Univ
218 Accumulated Depreciation:                                                                             June 30,2011      June 30,2011
219 Buildings..........................................................................................     32,661,288.24    27,818,181.50
220 Machinery and equipment................................................................                  5,490,886.67      5,429,923.91
221 Art, literature and artifacts, depreciable............................................                           —                 —
                               A                                                   B                                 X                Y
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                          U86             U88
  9                                                          Agency Name                                       Elizabeth City    Fayetteville
 10   SNA                                                                                                       State Univ       State Univ
 11   ASSETS                                                                                                   June 30,2011      June 30,2011
222     General infrastructure.......................................................................            3,487,200.72     2,050,753.48
223     NC DOT Highway Network...............................................................                           —                —
224     Computer software ..........................................................................                    —                —
225     Patents.............................................................................................            —                —
226     Other intangible assets, depreciable.................................................                           —                —
227   Total Accumulated depreciation, capital assets                                                            41,639,375.63    35,298,858.89
228
229   Check- agree to Accum depreciation total in SNA above                                                         OK               OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                    U86             U88
235                                Agency Name                                                                 Elizabeth City    Fayetteville
236                                                                                                             State Univ       State Univ
237   Balances 6/30/11 per ws 310, Column E:                                                                   June 30,2011      June 30,2011
238   Revenue bonds                                                                                             32,060,000.00      3,225,000.00
239   Certificates of participation                                                                                     —                 —
240   Less deferred amt for issuance discounts                                                                    (267,366.74)            —
241   Less deferred amt on refunding                                                                              (248,609.30)            —
242   Add issuance premium                                                                                          60,534.97             —
243   Arbitrage rebate payable                                                                                          —                 —
244   Workers compensation                                                                                              —                 —
245   Notes payable                                                                                                     —                 —
246   Capital leases payable                                                                                            —            367,118.39
247   Annuity and life income payable                                                                                   —                 —
248   Federal unemployment a/c advances                                                                                 —                 —
249   Pollution remediation payable                                                                                     —             55,000.00
250   Compensated absences                                                                                       2,782,802.00      3,726,819.00
251   Liability insurance trust fund payable                                                                            —                 —
252   Other (describe in "Explanations" tab)                                                                            —                 —
253   Total LT Liabilities Current & Noncurrent                                                                 34,387,360.93      7,373,937.39
254
255
256   Bonds and COPS payable check to SNA                                                                           OK               OK
                               A                                                   B                                    Z                AA
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                           U90                  U92
 9                                                           Agency Name                                           NC Central        UNC School
10   SNA                                                                                                           University         of the Arts
11   ASSETS                                                                                                        June 30,2011      June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $        1,900.00 $        4,930.00
14   Pooled cash.........................................................................................          12,621,596.85     12,684,180.20
15   Investments .........................................................................................                 —                 —
16   Pooled investments .............................................................................                      —                 —
17   Securities lending collateral..................................................................                       —                 —
18   Receivables:
19      Accounts receivable, net..................................................................                 13,127,802.72         15,841.21
20      Intergovernmental receivables..........................................................                            —              4,239.67
21      Interest receivable............................................................................                60,638.50         39,438.75
22      Other receivables, net......................................................................                  444,074.58         34,307.00
23   Due from State of NC component units................................................                                  —                 —
24   Due from agency/institution component units.......................................                             1,432,829.00         52,665.00
25   Due from primary government..............................................................                             —                 —
26   Inventories............................................................................................          693,808.64        231,882.93
27   Prepaid items.......................................................................................                  —                 —
28   Notes receivable...................................................................................               84,151.88         86,848.58
29   Restricted/designated cash and cash equivalents ...............................                                1,641,805.98          3,329.88
30   Restricted pooled cash.........................................................................                9,429,864.54      1,352,881.86
31   Restricted investments ........................................................................                1,039,846.39             —
32   Hedging derivatives..............................................................................                     —                 —
33   Deferred outflow of resources...............................................................                          —                 —
34   Total Current Assets.............................................................................             40,578,319.08     14,510,545.08
35
36   Noncurrent Assets:
37   Investments..........................................................................................                  —           666,316.46
38   Pooled investments..............................................................................                       —                —
39   Receivables:
40      Accounts receivable, net..................................................................                         —                 —
41      Intergovernmental receivables..........................................................                            —                 —
42      Interest receivable............................................................................                    —                 —
43      Other receivables, net......................................................................                       —                 —
44   Notes receivable...................................................................................            2,245,081.51        301,798.50
45   Investment in joint venture....................................................................                       —                 —
46   Deferred charges..................................................................................               550,372.64        513,014.00
47   Restricted/designated cash and cash equivalents ...............................                                       —             52,226.26
48   Restricted/designated pooled cash ......................................................                       7,690,591.46      2,058,681.87
49   Restricted investments.........................................................................               18,242,417.58     11,574,538.91
50   Restricted pooled investments.............................................................                            —
51   Restricted due from State of NC component units................................                                       —
52   Restricted due from primary government..............................................                              40,097.48              —
53   Hedging derivatives..............................................................................                     —                  —
                               A                                                   B                                Z                AA
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                       U90                  U92
 9                                                           Agency Name                                       NC Central        UNC School
10   SNA                                                                                                       University         of the Arts
11   ASSETS                                                                                                    June 30,2011      June 30,2011
54   Deferred outflow of resources...............................................................                  861,723.94             —
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                       7,268,762.18      4,076,440.33
57      Art, literature and artifacts, nondepreciable......................................                        827,640.00      1,904,765.97
58      Construction in progress...................................................................             50,476,731.35      1,152,679.77
59      Computer software in deveopment...................................................                              —                 —
60      Patents in development....................................................................                      —                 —
61      Other intangible assets, nondepreciable...........................................                              —                 —
62   Total capital assets, nondepreciable....................................................                   58,573,133.53      7,133,886.07
63   Capital assets - depreciable:
64      Buildings..........................................................................................    270,126,332.70    107,579,486.19
65      Machinery and equipment................................................................                 35,459,647.43     10,814,556.95
66      Art, literature and artifacts, depreciable............................................                          —                 —
67      General infrastructure.......................................................................           14,903,536.16      5,107,656.50
68      Computer software ..........................................................................                    —                 —
69      Patents.............................................................................................            —                 —
70      Other intangible assets, depreciable.................................................                           —                 —
71   Accumulated depreciation....................................................................              (92,036,784.35)   (36,419,555.20)
72   Total Capital assets - depreciable, net..................................................                 228,452,731.94     87,082,144.44
73   Total Noncurrent Assets.......................................................................            316,656,150.08    109,382,606.51
74
75   Total Assets.........................................................................................     357,234,469.16    123,893,151.59
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................           17,553,728.14        630,412.33
81      Accrued payroll.................................................................................         1,666,703.37        184,357.68
82      Intergovernmental payables.............................................................                    567,387.08             —
83      Claims payable.................................................................................                 —                 —
84   Interest payable....................................................................................        1,129,795.46         48,121.27
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                              —                 —
87      Commercial paper payable...............................................................                         —                 —
88      Bond anticipation notes payable.......................................................                          —                 —
89   Due to State of NC component units....................................................
90   Due to agency/institution component units...........................................
91   Due to primary government..................................................................                    19,314.36         14,873.42
92   Unearned revenue................................................................................              926,483.63      1,202,749.06
93   Obligations under reverse repurchase agreements..............................                                      —                 —
94   Obligations under securities lending.....................................................                          —                 —
95   Deposits payable..................................................................................                 —                 —
                                A                                                   B                               Z               AA
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                      U90                 U92
  9                                                           Agency Name                                      NC Central       UNC School
 10   SNA                                                                                                      University        of the Arts
 11   ASSETS                                                                                                   June 30,2011     June 30,2011
 96   Funds held for others...........................................................................                  —                —
 97   Hedging derivatives liability..................................................................                   —                —
 98   Deferred inflow of resources.................................................................                     —                —
 99   Notes payable - current........................................................................              274,459.88            —
100   Capital leases payable - current...........................................................                1,107,623.98        19,247.87
101   Bonds and similar debt payable, net - current.......................................                       2,195,000.00       480,000.00
102   Arbitrage rebate payable - current........................................................                        —                —
103   Annuity and life income payable - current.............................................                            —                —
104   Pollution remediation payable - current................................................                           —                —
105   Accrued vacation leave - current..........................................................                   598,431.00       282,189.45
106   Liability insurance trust fund payable - current......................................                            —                —
107   Other long-term liabilities - current........................................................                     —                —
108   Total Current Liabilities.........................................................................        26,038,926.90     2,861,951.08
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                  —               —
113      Intergovernmental payables.............................................................                 2,338,927.75      419,079.84
114      Claims payable.................................................................................                —               —
115   Advance from primary government.......................................................                            —               —
116   Unearned revenue................................................................................                  —               —
117   Deposits payable..................................................................................               650.00       53,900.00
118   Funds held for others...........................................................................           1,385,645.99        1,826.26
119   Hedging derivatives liability..................................................................              861,723.94           —
120   Deferred inflow of resources.................................................................                     —               —
121   Notes payable......................................................................................        6,258,499.24           —
122   Capital leases payable.........................................................................            3,790,477.99           —
123   Bonds and similar debt payable, net.....................................................                  82,640,304.19    8,275,000.00
124   Arbitrage rebate payable......................................................................                    —               —
125   Annuity and life income payable...........................................................                        —               —
126   Pollution remediation payable...............................................................                      —               —
127   Accrued vacation leave........................................................................             6,525,749.00    1,606,320.42
128   Liability insurance trust fund payable....................................................                        —               —
129   Other long-term liabilities......................................................................                 —               —
130   Total noncurrent Liabilities....................................................................         103,801,978.10   10,356,126.52
131
132   Total Liabilities.....................................................................................   129,840,905.00   13,218,077.60
133
134   Net Assets:                                                                            u90               u92
135   Invested in capital assets, net of related debt.......................................    210,279,011.94     85,441,782.64
136     Restricted Nonexpendable:
137        Higher education............................................................................         18,494,766.23   11,599,781.04
                                 A                                                    B                                      Z                   AA
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                             U90                     U92
  9                                                             Agency Name                                             NC Central           UNC School
 10   SNA                                                                                                               University            of the Arts
 11   ASSETS                                                                                                            June 30,2011         June 30,2011
138        Health and human services............................................................                                    —                    —
139        Economic development..................................................................                                   —                    —
140    Restricted Expendable:
141        Higher education............................................................................                  2,683,171.79         3,706,284.00
142        Health and human services............................................................                                —                    —
143        Economic development..................................................................                               —                    —
144   Unrestricted..........................................................................................            (4,063,385.80)        9,927,226.31
145   Total Net Assets...................................................................................         $    227,393,564.16 $     110,675,073.99
146
147   Statement of Net Assets verification                                                                                In Bal.              In Bal.
148   (Total assets less total liabilities = Total net assets)                                                             U90                  U92
149   SRECNA                                                                                                          FYE June 30,2011     FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $      18,292,163.46 $       7,875,328.96
152   Student tuition and fees, net.................................................................                     37,607,150.53         8,126,367.91
153   Patient services, net.............................................................................                         —                    —
154   Federal appropriations..........................................................................                           —                    —
155   Federal grants and contracts................................................................                        9,815,045.62            25,945.01
156   State and local grants and contracts....................................................                              133,048.61                —
157   Nongovernmental grants and contracts................................................                                  536,846.64                —
158   Interest earnings on loans....................................................................                         32,329.81             1,596.63
159   Rental and lease earnings....................................................................                         364,227.50           510,785.85
160   Fees, licenses and fines.......................................................................                         5,600.00             1,635.79
161   Miscellaneous......................................................................................                   791,596.25            60,683.65
162   Total operating revenues......................................................................                     67,578,008.42        16,602,343.80
163
164   Operating Expenses:
165   Personal services.................................................................................               118,025,809.93         31,915,316.72
166   Supplies and materials.........................................................................                    4,218,249.86          1,294,973.46
167   Services...............................................................................................           36,540,260.61          6,711,610.74
168   Cost of goods sold................................................................................                        —                235,840.75
169   Claims and benefits..............................................................................                     33,903.50                 —
170   Interest.................................................................................................                 —                     —
171   Depreciation.........................................................................................              7,408,520.39          2,844,686.09
172   Insurance and bonding.........................................................................                       671,999.29            282,805.21
173   Scholarships and fellowships................................................................                      16,568,450.96          1,257,124.46
174   Other:
175      Other fixed charges..........................................................................                   1,989,677.31            851,631.77
176      Capital outlay...................................................................................              11,335,816.71          2,988,910.92
177      Grants, state aid & subsidies............................................................                       2,500,461.07            107,327.10
178      Other expenses................................................................................                  1,233,762.35            189,863.82
179   Total operating expenses.....................................................................                    200,526,911.98         48,680,091.04
                     A                              B                         Z                     AA
 1                                                      Office of the State Controller
 2                                                         2012 CAFR Worksheets
  3                                    Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                          U90              U92
  9                                                      Agency Name                                        NC Central      UNC School
 10 SNA                                                                                                     University       of the Arts
 11 ASSETS                                                                                                 June 30,2011     June 30,2011
180 Operating income (loss).......................................................................        (132,948,903.56)  (32,077,747.24)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................       83,148,255.43    25,466,151.69
184 State aid - general................................................................................              —                 —
185 State aid - program...............................................................................        5,340,833.00    1,374,613.00
186 Noncapital grant revenue......................................................................          38,816,163.12     1,540,387.91
187 Noncapital gifts, net..............................................................................              —        2,359,049.12
188 Interest and fees expense....................................................................            (3,475,615.82)     (414,102.55)
189 Gain on sale of property & equipment..................................................                           —                 —
190 Loss on sale of property & equipment..................................................                      (53,479.98)      (52,534.38)
191 Investment earnings.............................................................................          3,323,953.45    1,582,513.64
192 Insurance recoveries............................................................................                 —            24,719.17
193 Grants, aid and subsidies expense.......................................................                         —                 —
194 Federal interest subsidy on debt..........................................................                       —                 —
195 Miscellaneous nonoperating revenue...................................................                         9,362.91         3,555.39
196 Miscellaneous nonoperating expense...................................................                      (814,305.43)            —
197 Total nonoperating revenues (expenses)..............................................                   126,295,166.68    31,884,352.99
198 Income before other rev, exp, gains, or losses.....................................                      (6,653,736.88)     (193,394.25)
199 State capital aid....................................................................................   13,390,730.49     1,206,952.95
200 Capital grants.......................................................................................            —                 —
201 Capital gifts, net...................................................................................            —        1,192,006.12
202 Additions to endowments.....................................................................                     —           421,716.27
203 University transfers...............................................................................         619,502.47    1,507,800.00
204 Special items........................................................................................            —                 —
205 Extraordinary items..............................................................................                —                 —
206 Increase (Decrease) in Net Assets.......................................................                  7,356,496.08    4,135,081.09
207 Net assets—beginning of year..............................................................             220,037,068.08   106,903,298.70
208 Restatements.......................................................................................              —          (363,305.80)
209 Net assets—end of year....................................................................... $ 227,393,564.16 $ 110,675,073.99
210
211 Net assets between Stmt of Net Assets and O/S                                                               OK               OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                          U90              U92
216                                                      Agency Name                                        NC Central      UNC School
217                                                                                                         University       of the Arts
218 Accumulated Depreciation:                                                                              June 30,2011     June 30,2011
219 Buildings..........................................................................................     71,122,035.41    30,557,750.71
220 Machinery and equipment................................................................                 11,318,085.06     4,859,808.00
221 Art, literature and artifacts, depreciable............................................                           —                 —
                               A                                                   B                                Z                AA
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                       U90                  U92
  9                                                          Agency Name                                       NC Central        UNC School
 10   SNA                                                                                                      University         of the Arts
 11   ASSETS                                                                                                   June 30,2011      June 30,2011
222     General infrastructure.......................................................................            9,596,663.88     1,001,996.49
223     NC DOT Highway Network...............................................................                           —                —
224     Computer software ..........................................................................                    —                —
225     Patents.............................................................................................            —                —
226     Other intangible assets, depreciable.................................................                           —                —
227   Total Accumulated depreciation, capital assets                                                            92,036,784.35    36,419,555.20
228
229   Check- agree to Accum depreciation total in SNA above                                                        OK                OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                 U90                  U92
235                                Agency Name                                                                 NC Central        UNC School
236                                                                                                            University         of the Arts
237   Balances 6/30/11 per ws 310, Column E:                                                                   June 30,2011      June 30,2011
238   Revenue bonds                                                                                             85,830,000.00     2,280,000.00
239   Certificates of participation                                                                                     —         6,475,000.00
240   Less deferred amt for issuance discounts                                                                    (327,510.39)           —
241   Less deferred amt on refunding                                                                              (667,185.42)           —
242   Add issuance premium                                                                                              —                —
243   Arbitrage rebate payable                                                                                          —                —
244   Workers compensation                                                                                              —                —
245   Notes payable                                                                                              6,532,959.12            —
246   Capital leases payable                                                                                     4,898,101.97        19,247.87
247   Annuity and life income payable                                                                                   —                —
248   Federal unemployment a/c advances                                                                                 —                —
249   Pollution remediation payable                                                                                     —                —
250   Compensated absences                                                                                       7,124,180.00     1,888,509.87
251   Liability insurance trust fund payable                                                                            —                —
252   Other (describe in "Explanations" tab)                                                                            —                —
253   Total LT Liabilities Current & Noncurrent                                                                103,390,545.28    10,662,757.74
254
255
256   Bonds and COPS payable check to SNA                                                                          OK                OK
                               A                                                   B                                   AB                   AC
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                            ZL                    ZB
 9                                                           Agency Name                                       Gateway University     State Education
10   SNA                                                                                                        Research Park         Assistance Auth
11   ASSETS                                                                                                        June 30,2011        June 30,2011
12   Current Assets:
13   Cash and cash equivalents .................................................................               $     1,013,667.37 $     49,466,341.74
14   Pooled cash.........................................................................................                   —                   —
15   Investments .........................................................................................                  —                   —
16   Pooled investments .............................................................................                       —                   —
17   Securities lending collateral..................................................................                        —                   —
18   Receivables:
19      Accounts receivable, net..................................................................                   4,269,913.98        5,629,693.88
20      Intergovernmental receivables..........................................................                             —            1,643,443.80
21      Interest receivable............................................................................                     —           68,951,178.15
22      Other receivables, net......................................................................                        —                  221.23
23   Due from State of NC component units................................................                            2,353,814.05        2,080,000.00
24   Due from agency/institution component units.......................................                                     —                   —
25   Due from primary government..............................................................                              —            9,832,734.48
26   Inventories............................................................................................                —                   —
27   Prepaid items.......................................................................................               50,867.30               —
28   Notes receivable...................................................................................                    —          273,339,568.35
29   Restricted/designated cash and cash equivalents ...............................                                        —           97,362,220.93
30   Restricted pooled cash.........................................................................                        —                   —
31   Restricted investments ........................................................................                        —          189,294,183.68
32   Hedging derivatives..............................................................................                      —                   —
33   Deferred outflow of resources...............................................................                           —                   —
34   Total Current Assets.............................................................................               7,688,262.70      697,599,586.24
35
36   Noncurrent Assets:
37   Investments..........................................................................................                  —                    —
38   Pooled investments..............................................................................                       —                    —
39   Receivables:
40      Accounts receivable, net..................................................................                          —                    —
41      Intergovernmental receivables..........................................................                             —                    —
42      Interest receivable............................................................................                     —                    —
43      Other receivables, net......................................................................                    45,181.74                —
44   Notes receivable...................................................................................                16,177.36     3,126,572,309.10
45   Investment in joint venture....................................................................                        —                    —
46   Deferred charges..................................................................................                     —            16,597,115.07
47   Restricted/designated cash and cash equivalents ...............................                                        —            93,420,493.46
48   Restricted/designated pooled cash ......................................................                               —                    —
49   Restricted investments.........................................................................                        —           717,695,607.50
50   Restricted pooled investments.............................................................                             —            36,191,910.26
51   Restricted due from State of NC component units................................                                        —                    —
52   Restricted due from primary government..............................................                                   —                    —
53   Hedging derivatives..............................................................................                      —                    —
                               A                                                   B                                  AB                  AC
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
 3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
 4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
 5   Agency No:                                              01
 6   Agency Name:                                            North Carolina General Assembly
 7   GASB Fund No:                                                   #N/A
 8                                                           Agency Number                                            ZL                  ZB
 9                                                           Agency Name                                       Gateway University   State Education
10   SNA                                                                                                        Research Park       Assistance Auth
11   ASSETS                                                                                                       June 30,2011       June 30,2011
54   Deferred outflow of resources...............................................................                          —                   —
55   Capital assets - nondepreciable:
56      Land and permanent easements......................................................                                 —                   —
57      Art, literature and artifacts, nondepreciable......................................                                —                   —
58      Construction in progress...................................................................                45,309,942.15               —
59      Computer software in deveopment...................................................                                 —                   —
60      Patents in development....................................................................                         —                   —
61      Other intangible assets, nondepreciable...........................................                                 —                   —
62   Total capital assets, nondepreciable....................................................                      45,309,942.15               —
63   Capital assets - depreciable:
64      Buildings..........................................................................................        18,812,091.65          199,386.40
65      Machinery and equipment................................................................                     3,595,876.65       13,565,349.20
66      Art, literature and artifacts, depreciable............................................                             —                   —
67      General infrastructure.......................................................................                      —                   —
68      Computer software ..........................................................................                       —                   —
69      Patents.............................................................................................               —                   —
70      Other intangible assets, depreciable.................................................                              —            5,000,001.00
71   Accumulated depreciation....................................................................                  (2,023,271.25)     (12,720,657.60)
72   Total Capital assets - depreciable, net..................................................                     20,384,697.05        6,044,079.00
73   Total Noncurrent Assets.......................................................................                65,755,998.30    3,996,521,514.39
74
75   Total Assets.........................................................................................         73,444,261.00    4,694,121,100.63
76
77   LIABILITIES
78   Current Liabilities:
79   Accounts payable and accrued liabilities:
80      Accounts payable.............................................................................               5,668,828.28      24,529,086.49
81      Accrued payroll.................................................................................                1,389.18         149,492.31
82      Intergovernmental payables.............................................................                            —                  —
83      Claims payable.................................................................................                    —                  —
84   Interest payable....................................................................................              17,040.00       4,682,555.75
85   Short-term debt:
86      Revolving line of credit and loans payable........................................                                 —                   —
87      Commercial paper payable...............................................................                            —                   —
88      Bond anticipation notes payable.......................................................                             —                   —
89   Due to State of NC component units....................................................                                —                   —
90   Due to agency/institution component units...........................................                                  —                   —
91   Due to primary government..................................................................                           —                   —
92   Unearned revenue................................................................................                  86,331.00               —
93   Obligations under reverse repurchase agreements..............................                                         —                   —
94   Obligations under securities lending.....................................................                             —                   —
95   Deposits payable..................................................................................                 2,146.67               —
                                A                                                   B                                   AB                 AC
1                                                                               Office of the State Controller
2                                                                                  2012 CAFR Worksheets
  3                                                            Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                        Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                              01
  6   Agency Name:                                            North Carolina General Assembly
  7   GASB Fund No:                                                   #N/A
  8                                                           Agency Number                                           ZL                   ZB
  9                                                           Agency Name                                      Gateway University    State Education
 10   SNA                                                                                                       Research Park        Assistance Auth
 11   ASSETS                                                                                                        June 30,2011      June 30,2011
 96   Funds held for others...........................................................................                       —         61,667,983.03
 97   Hedging derivatives liability..................................................................                        —                 —
 98   Deferred inflow of resources.................................................................                          —                 —
 99   Notes payable - current........................................................................                   391,565.21    151,000,000.00
100   Capital leases payable - current...........................................................                            —                 —
101   Bonds and similar debt payable, net - current.......................................                                   —         90,401,189.00
102   Arbitrage rebate payable - current........................................................                             —                 —
103   Annuity and life income payable - current.............................................                                 —                 —
104   Pollution remediation payable - current................................................                                —                 —
105   Accrued vacation leave - current..........................................................                             —             16,123.06
106   Liability insurance trust fund payable - current......................................                                 —                 —
107   Other long-term liabilities - current........................................................                          —                 —
108   Total Current Liabilities.........................................................................              6,167,300.34    332,446,429.64
109
110   Noncurrent Liabilities:
111   Accounts payable and accrued liabilities:
112      Accounts payable.............................................................................                       —                  —
113      Intergovernmental payables.............................................................                             —                  —
114      Claims payable.................................................................................                     —                  —
115   Advance from primary government.......................................................                                 —                  —
116   Unearned revenue................................................................................                       —                  —
117   Deposits payable..................................................................................                     —                  —
118   Funds held for others...........................................................................                       —         760,447,748.15
119   Hedging derivatives liability..................................................................                        —                  —
120   Deferred inflow of resources.................................................................                          —                  —
121   Notes payable......................................................................................             9,927,268.62   1,258,476,431.91
122   Capital leases payable.........................................................................                        —                  —
123   Bonds and similar debt payable, net.....................................................                               —       1,761,365,411.82
124   Arbitrage rebate payable......................................................................                         —                  —
125   Annuity and life income payable...........................................................                             —                  —
126   Pollution remediation payable...............................................................                           —                  —
127   Accrued vacation leave........................................................................                         —             326,465.10
128   Liability insurance trust fund payable....................................................                             —                  —
129   Other long-term liabilities......................................................................                      —                  —
130   Total noncurrent Liabilities....................................................................                9,927,268.62   3,780,616,056.98
131
132   Total Liabilities.....................................................................................        16,094,568.96    4,113,062,486.62
133
134   Net Assets:                                                                                              ZL
135   Invested in capital assets, net of related debt.......................................                                 —          6,044,079.00
136     Restricted Nonexpendable:
137        Higher education............................................................................                      —                  —
                                 A                                                    B                                     AB                   AC
1                                                                                Office of the State Controller
2                                                                                   2012 CAFR Worksheets
  3                                                             Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                         Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                                01
  6   Agency Name:                                              North Carolina General Assembly
  7   GASB Fund No:                                                     #N/A
  8                                                             Agency Number                                            ZL                      ZB
  9                                                             Agency Name                                       Gateway University       State Education
 10   SNA                                                                                                          Research Park           Assistance Auth
 11   ASSETS                                                                                                            June 30,2011         June 30,2011
138        Health and human services............................................................                                    —                    —
139        Economic development..................................................................                                   —                    —
140    Restricted Expendable:
141        Higher education............................................................................                          —          516,079,644.11
142        Health and human services............................................................                                 —                   —
143        Economic development..................................................................                                —                   —
144   Unrestricted..........................................................................................             57,349,692.04       58,934,890.90
145   Total Net Assets...................................................................................         $      57,349,692.04 $    581,058,614.01
146
147   Statement of Net Assets verification                                                                                In Bal.              In Bal.
148   (Total assets less total liabilities = Total net assets)                                                              ZL
149   SRECNA                                                                                                          FYE June 30,2011     FYE June 30,2011
150   Operating Revenues:
151   Sales and services, net........................................................................             $       1,638,791.37 $             —
152   Student tuition and fees, net.................................................................                             —                   —
153   Patient services, net.............................................................................                         —                   —
154   Federal appropriations..........................................................................                           —                   —
155   Federal grants and contracts................................................................                               —                   —
156   State and local grants and contracts....................................................                                   —                   —
157   Nongovernmental grants and contracts................................................                               29,530,498.09               —
158   Interest earnings on loans....................................................................                          4,900.05       82,159,218.26
159   Rental and lease earnings....................................................................                       1,065,657.70               —
160   Fees, licenses and fines.......................................................................                            —                   —
161   Miscellaneous......................................................................................                     1,304.94       26,034,072.49
162   Total operating revenues......................................................................                     32,241,152.15      108,193,290.75
163
164   Operating Expenses:
165   Personal services.................................................................................                         —             3,306,870.36
166   Supplies and materials.........................................................................                       132,073.11            59,601.28
167   Services...............................................................................................               940,614.35        48,973,695.44
168   Cost of goods sold................................................................................                         —                    —
169   Claims and benefits..............................................................................                          —                    —
170   Interest.................................................................................................                  —            38,755,219.96
171   Depreciation.........................................................................................                 934,821.56        10,831,575.85
172   Insurance and bonding.........................................................................                         33,211.88                —
173   Scholarships and fellowships................................................................                               —                    —
174   Other:
175      Other fixed charges..........................................................................                      177,187.50               —
176      Capital outlay...................................................................................                       —                   —
177      Grants, state aid & subsidies............................................................                               —                   —
178      Other expenses................................................................................                     378,367.84       22,446,147.15
179   Total operating expenses.....................................................................                       2,596,276.24      124,373,110.04
                     A                               B                         AB                      AC
 1                                                       Office of the State Controller
 2                                                          2012 CAFR Worksheets
  3                                     Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                 Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5 Agency No:                                           01
  6 Agency Name:                                         North Carolina General Assembly
  7 GASB Fund No:                                                            #N/A
  8                                                      Agency Number                                            ZL                 ZB
  9                                                      Agency Name                                      Gateway University State Education
 10 SNA                                                                                                    Research Park      Assistance Auth
 11 ASSETS                                                                                                   June 30,2011       June 30,2011
180 Operating income (loss).......................................................................            29,644,875.91     (16,179,819.29)
181
182 Nonoperating Revenues (Expenses):
183 State appropriations.............................................................................                  —                  —
184 State aid - general................................................................................                —                  —
185 State aid - program...............................................................................                 —        167,839,494.58
186 Noncapital grant revenue......................................................................                     —         44,986,547.96
187 Noncapital gifts, net..............................................................................                —                  —
188 Interest and fees expense....................................................................               (513,830.44)              —
189 Gain on sale of property & equipment..................................................                             —                  —
190 Loss on sale of property & equipment..................................................                             —                  —
191 Investment earnings.............................................................................                   —          4,420,291.75
192 Insurance recoveries............................................................................                   —                  —
193 Grants, aid and subsidies expense.......................................................                           —       (203,846,730.99)
194 Federal interest subsidy on debt..........................................................                         —                  —
195 Miscellaneous nonoperating revenue...................................................                              —                  —
196 Miscellaneous nonoperating expense...................................................                          (6,524.56)             —
197 Total nonoperating revenues (expenses)..............................................                        (520,355.00)     13,399,603.30
198 Income before other rev, exp, gains, or losses.....................................                       29,124,520.91      (2,780,215.99)
199 State capital aid....................................................................................              —                  —
200 Capital grants.......................................................................................              —                  —
201 Capital gifts, net...................................................................................              —                  —
202 Additions to endowments.....................................................................                       —                  —
203 University transfers...............................................................................                —                  —
204 Special items........................................................................................              —                  —
205 Extraordinary items..............................................................................                  —                  —
206 Increase (Decrease) in Net Assets.......................................................                  29,124,520.91      (2,780,215.99)
207 Net assets—beginning of year..............................................................                28,225,171.13     583,838,830.00
208 Restatements.......................................................................................                —                  —
209 Net assets—end of year....................................................................... $           57,349,692.04 $ 581,058,614.01
210
211 Net assets between Stmt of Net Assets and O/S                                                                OK                 OK
212
213 Prior Year worksheet 210 Accumulated depreciation
214 Ending balances per 2011 CAFR
215                                                      Agency Number                                            ZL                 ZB
216                                                      Agency Name                                      Gateway University State Education
217                                                                                                        Research Park      Assistance Auth
218 Accumulated Depreciation:                                                                                June 30,2011       June 30,2011
219 Buildings..........................................................................................        1,434,502.20         113,654.76
220 Machinery and equipment................................................................                      588,769.05      12,607,002.84
221 Art, literature and artifacts, depreciable............................................                             —                  —
                               A                                                   B                                  AB                  AC
1                                                                              Office of the State Controller
2                                                                                 2012 CAFR Worksheets
  3                                                           Prior Year 905 - Offline Proprietary Proforma - SNA & SRECNA
  4                       Per Prior year CAFR - To populate Prior Yr column for 910 Variances worksheet & Beginning balances for ws 201,
  5   Agency No:                                             01
  6   Agency Name:                                           North Carolina General Assembly
  7   GASB Fund No:                                                  #N/A
  8                                                          Agency Number                                            ZL                  ZB
  9                                                          Agency Name                                       Gateway University   State Education
 10   SNA                                                                                                       Research Park       Assistance Auth
 11   ASSETS                                                                                                      June 30,2011       June 30,2011
222     General infrastructure.......................................................................                      —                  —
223     NC DOT Highway Network...............................................................                              —                  —
224     Computer software ..........................................................................                       —                  —
225     Patents.............................................................................................               —                  —
226     Other intangible assets, depreciable.................................................                              —                  —
227   Total Accumulated depreciation, capital assets                                                                2,023,271.25      12,720,657.60
228
229   Check- agree to Accum depreciation total in SNA above                                                           OK                  OK
230
231
232   Prior Year worksheet 310 Long-term liabilities
233   Ending balances per 2011 CAFR
234                                Agency Number                                                                      ZL                  ZB
235                                Agency Name                                                                 Gateway University   State Education
236                                                                                                             Research Park       Assistance Auth
237   Balances 6/30/11 per ws 310, Column E:                                                                      June 30,2011       June 30,2011
238   Revenue bonds                                                                                                        —        1,888,868,467.65
239   Certificates of participation