2012Collproforma by HC120831073519

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									                                   Office of the State Controller
                            2012 College Proforma & CAFR Worksheets
                                       Instructions and Index
                                                                                               File Revision Date: 6/28/12
Header Information                                                                  Final-Updated with Restricted Due from Prim Gov amts
Choose your college name from the drop down list and complete the preparer information below.
This information will be carried to the header of each individual worksheet.
                 College name:              Blue Ridge Community College                                    Invalid filename! Please rename your file to:
                 College number:                         C5                                                                   CC6.xls
                 Preparer:
                 Phone:
                 E-mail address:
Printing Instructions
To print all worksheets at one time, choose File, Print, and print "Entire workbook."
General Instructions
Enter numbers for Exhibits A & B as you would for financial statement presentation, using
negative numbers only in the Net Assets section on Exhibit A to represent a deficit balance,
and in the Nonoperating Revenues (Expenses) section on Exhibit B to represent expenses.
Throughout the workbook all numbers that are to be subtracted should be entered as
negative numbers in the cells in order for the formulas to calculate properly.

Due date: August 29, 2012 - Earlier submission is strongly encouraged. Thanks!


Index
To go directly to a specific worksheet, click on the corresponding link below. To return to this Index
worksheet, press Ctrl i, or click on the words "Office of the State Controller" at the top of any worksheet.
All worksheets must be completed or labeled not applicable on the table below. This index sheet
must be properly filled out to account for all the worksheets and ensure the package is complete.
To label a worksheet as "Not Applicable" (NA), enter a "na" in the NA column below. For reference
worksheets and worksheets that must be completed, the NA box is shaded in.

   Sheet          NA                                Worksheet Title
                        Exhibit A-Statement of Net Assets and Exhibit B-Statement of Revenues,
ExhA&B                  Expenses and Changes in Net Assets
Capital
Assets                  Changes in Capital Assets
Long-Term
Liabilities             Changes in Long-Term Liabilities
Analytical
Review                  Worksheet for computing variances for Analytical Review w/s 625
    101                 Summary of Significant Accounting Policies
    215                 Capital Asset Impairments
    220                 Capital Asset Statistics
    301                 Leases - Operating and Capital
    345                 Contingencies
    350                 Construction and Other Significant Commitments
    355                 Subsequent Events/Other Items
    360                 Related Party Transactions
    425                 Stewardship, Compliance, and Accountability
    430                 Fund Equity Restatement (Prior Period Adjustments)
    520                 Schedule of Due to Primary Government
    525                 Schedule of Due from /Restricted Due From State of NC Component Units
    530                 Schedule of Due to State of NC Component Units
    601                 Special Separation Allowance for Retired Law Enforcement Officers
    610                 Significant Transactions between Component Units of State of NC
    615                 Schedule of Due from College Component Units
    625                 Analytical Review
 Comments               Your Comments and Suggestions
Coll Filenames          List of all colleges and their agency numbers and CAFR filenames
 Agencies               List of all agencies in the State of NC Reporting Entity
 ExhA&B
definitions             Example Exhibit A&B showing definitions, error messages and source for
& messages              pre-populated cells




Dates
     30-Jun-12          Fiscal Year End
      1-Jul-11          Fiscal Year Begin
     30-Jun-11          Last Fiscal Year End
      1-Jul-12          Next Fiscal Year Begin
     30-Jun-13          Next Fiscal Year End
                                       C5                                                                                        Preparer Name:             -
                          Blue Ridge Community College                                                                                        -
                                                                                                                                Preparer Phone:
                                  June 30, 2012                                                                               E-mail address: -

                   Exhibit A - Statement of Net Assets
ASSETS
Current assets
Cash and cash equivalents..................................................................               $           —
Restricted cash and cash equivalents..................................................                                —
Short-term investments........................................................................                        —
Restricted short-term investments.......................................................                              —
Receivables, net .................................................................................                    —
Due from primary government.............................................................                              —
Due from State of NC component units (ws 525).................................                                        —
Due from college component units (ws 615)........................................                                     —
Inventories...........................................................................................                —
Prepaid items.......................................................................................                  —
Notes receivable, net ..........................................................................                      —
Total current assets.............................................................................                     —

Noncurrent assets
Restricted cash and cash equivalents..................................................                                —
Receivables, net .................................................................................                    —
Restricted due from primary government.............................................                              200,000.00
Restricted due from State of NC Component unit (ws 525)..................                                             —
Restricted investments........................................................................                        —
Other investments................................................................................                     —
Notes receivable, net ..........................................................................                      —
Capital assets - nondepreciable...........................................................                     3,081,000.92
Capital assets - depreciable, net .........................................................                   28,177,966.41
Total noncurrent assets.......................................................................                31,458,967.33
Total assets.........................................................................................         31,458,967.33

LIABILITIES
Current Liabilities:
Accounts payable and accrued liabilities..............................................                                —
Due to primary government (ws 520)...................................................                                 —
Due to State of NC component units (ws 530).....................................                                      —
Unearned revenue...............................................................................                       —
Funds held for others...........................................................................                      —
Long-term liabilities - current portion....................................................                           —
Total current liabilities..........................................................................                   —

Noncurrent Liabilities:
Funds held for others...........................................................................                     —
U.S. Government grants refundable.....................................................                               —
Long-term liabilities..............................................................................             791,465.65
Total noncurrent liabilities....................................................................                791,465.65
Total liabilities......................................................................................         791,465.65

NET ASSETS
Invested in capital assets, net of related debt......................................                                 —
Restricted for:
   Nonexpendable:
    Scholarships and fellowships........................................................                              —
    Loans............................................................................................                 —
    Other............................................................................................                 —
   Expendable:
    Scholarships and fellowships........................................................                              —
    Loans............................................................................................                 —
    Capital projects.............................................................................                     —
    Other............................................................................................                 —
Unrestricted.........................................................................................                 —
Total net assets...................................................................................       $           —

                                                                                                          NOT BALANCED



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Prior Year - to compare
    June 30, 2011

$          1,106,335.20
             264,136.81
                  —
                  —
             334,844.21
                  —
                  —
                 697.76
              64,637.71
              84,753.10
              10,291.73
           1,865,696.52



             171,758.88
                  —
                 —
                  —
                  —
                  —
                  —
           3,081,000.92
          28,177,966.41
          31,430,726.21
$         33,296,422.73




             312,814.93
                 282.80
                  —
             237,413.99
              61,592.61
             212,366.66
             824,470.99



                  —
                  —
             579,098.99
             579,098.99
           1,403,569.98



          31,084,984.35



              50,000.00
               1,500.00
                  —

               1,885.08
              80,846.22
             169,270.88
             252,413.84
             251,952.38
$         31,892,852.75


       In Bal.



     8/31/2012 12:38 AM   Filename: b76544b6-5b02-408e-9732-fed8fb2f3010.xls   ExhA&B Page 3 of 73
                                        C5                                                                                          Preparer Name:             -
                           Blue Ridge Community College                                                                                          -
                                                                                                                                   Preparer Phone:
                                   June 30, 2012                                                                                 E-mail address: -

               Exhibit B - Statement of Revenues, Expenses,
                        and Changes in Net Assets

REVENUES
Operating Revenues
Student tuition and fees, net................................................................                $           —
Federal grants and contracts ..............................................................                              —
State and local grants and contracts....................................................                                 —
Nongovernmental grants and contracts................................................                                     —
Sales and services, net........................................................................                          —
Other operating revenues....................................................................                             —
Total operating revenues.....................................................................                            —
EXPENSES
Operating Expenses
Personal services................................................................................                        —
Supplies and materials.........................................................................                          —
Services...............................................................................................                  —
Scholarships and fellowships...............................................................                              —
Utilities.................................................................................................               —
Depreciation........................................................................................                     —
Total operating expenses.....................................................................                            —
    Operating loss.................................................................................                      —
NONOPERATING REVENUES (EXPENSES)
State aid .............................................................................................                  —
County appropriations..........................................................................                          —
Noncapital grants ................................................................................                       —
Noncapital gifts, net.............................................................................                       —
Investment income, net........................................................................                           —
Interest and fees expense....................................................................                            —
Other nonoperating revenues...............................................................                               —
Other nonoperating expenses..............................................................                                —
  Net nonoperating revenues (expenses)............................................                                       —
     Income before other revenues, expenses, gains, or losses............                                                —
State capital aid...................................................................................                     —
County capital aid................................................................................                       —
Capital grants......................................................................................                     —
Capital gifts, net...................................................................................                    —
Additions to endowments.....................................................................                             —
Special items.......................................................................................                     —
Extraordinary items..............................................................................                        —
    Increase (decrease) in net assets...................................................                                 —
NET ASSETS
Net assets - beginning of year.............................................................                      31,892,852.75
Restatements......................................................................................                       —
Net assets - end of year.......................................................................              $   31,892,852.75

                                                                                                             NOT BALANCED




       8/31/2012 12:38 AM                                            Filename: b76544b6-5b02-408e-9732-fed8fb2f3010.xls                              ExhA&B Page 4 of 73
$         3,179,235.62
              5,122.70
           256,475.00
                 —
           274,330.08
            88,493.31
       3,803,656.71


         14,058,407.32
          1,430,171.67
          1,693,607.95
          4,877,951.21
           626,450.31
          1,346,731.18
      24,033,319.64
     (20,229,662.93)

         10,293,113.29
          2,573,893.56
          5,259,803.52
           347,634.63
              2,498.45
             (7,847.03)
           128,274.80
                 —
      18,597,371.22
      (1,632,291.71)
          1,076,284.98
          1,122,164.31
            10,344.00
                 —
                 —
                 —
                 —
           576,501.58

         30,718,879.04
           597,472.13
$        31,892,852.75


      In Bal.




    8/31/2012 12:38 AM    Filename: b76544b6-5b02-408e-9732-fed8fb2f3010.xls   ExhA&B Page 5 of 73
                                                                 BegBal                   PYAdj                   Additions              Deletions            EndBal
       C5                                                                                Preparer Name:                        -
       Blue Ridge Community College                                                      Preparer Phone:    (000) 000-0000
       Changes in Capital Assets                                                          E-mail address:   -
       For the Fiscal Year Ended June 30, 2012


                                                                                         CAPITAL ASSETS

                                                               Beg. Balance           Prior Year Asset          Current Year            Current Year       End. Balance
                                                               July 1, 2011             Adjustment               Additions               Deletions         June 30, 2012

       Capital assets - nondepreciable:
1100      Land and permanent easements                     $       1,590,269.85   $               —         $                —      $             —    $      1,590,269.85
1200      Art, literature, and artifacts, nondepreciable                  —                       —                          —                    —                  —
1300      Construction in progress                                 1,490,731.07                   —                          —                    —           1,490,731.07
1500      Computer software in development                                —                       —                          —                    —                  —
1600      Patents in development                                          —                       —                          —                    —                  —
1700      Other intangible assets-nondepr                                 —                       —                          —                    —                  —
1400         Total capital assets - nondepreciable               3,081,000.92                     —                          —                    —           3,081,000.92   To Exhibit A
2000   Capital assets, depreciable:                                                                                                                                               In Bal.
2100      Buildings                                               37,041,047.10                   —                          —                    —          37,041,047.10
2400      General Infrastructure                                   1,177,086.03                   —                          —                    —           1,177,086.03
2500      Machinery and equipment                                  5,473,135.16                   —                          —                    —           5,473,135.16
2600      Art, literature, and artifacts                              55,000.00                   —                          —                    —              55,000.00
2200      Computer software                                               —                       —                          —                    —                  —
2300      Patents                                                         —                       —                          —                    —                  —
2700      Other intangible assets                                         —                       —                          —                    —                  —
2800         Total capital assets - depreciable                 43,746,268.29                     —                          —                    —          43,746,268.29
          Less accumulated depreciation for:
3000      Buildings                                               12,167,138.47                   —                          —                    —          12,167,138.47
3100      General Infrastructure                                     732,378.51                   —                          —                    —             732,378.51
3200      Machinery and equipment                                  2,663,801.65                   —                          —                    —           2,663,801.65
3300      Art, literature, and artifacts                               4,983.25                   —                          —                    —               4,983.25
3600      Computer software                                               —                       —                          —                    —                  —
3700      Patents                                                         —                       —                          —                    —                  —
3400      Other intangible assets                                         —                       —                          —                    —                  —
3500         Total accumulated depreciation                     15,568,301.88                     —                          —                    —          15,568,301.88
             Total capital assets - depreciable, net            28,177,966.41                     —                          —                    —          28,177,966.41   To Exhibit A
       Total Capital assets, net                           $    31,258,967.33     $               —         $                —      $             —    $     31,258,967.33         In Bal.


           Note: Numbers that are to be subtracted across should be entered as negative numbers for the formulas to calculate properly.

           The beginning balance numbers must agree to the ending numbers per the prior year CAFR package. Enter any audit adjustments in the prior year
           asset adjustment column and include on the restatements worksheet 430.
           The accumulated depreciation current year additions should tie to depreciation expense on Exhibit B. If it doesn't, please provide an explanation on the Explanations worksheet.




                                                                                                                   Capital Assets
C5                                                             Preparer Name:                                                         -
Blue Ridge Community College                                  Preparer Phone:                                        (000) 000-0000
Changes in Long-Term Liabilities                               E-mail address:                                       -
For the Fiscal Year Ended June 30, 2012




                                                                                 Changes in Long-Term Liabilities

                                                                Balance                   Prior Year                                                        Balance             Current
       Description                                            July 1, 2011               Adjustments                     Additions            Deletions   June 30, 2012         Portion
                                                                  [A]                        [B]                           [C]                   [D]           [E]                [F]

   Capital Leases Payable                                 $         43,106.32        $              —                $            —       $           —   $     43,106.32   $          —
   Accrued Vacation Leave                                          617,482.67                       —                             —                   —        617,482.67              —
   Notes Payable                                                   130,876.66                       —                             —                   —        130,876.66              —
   Annuity and Life Income Payable                                      —                           —                             —                   —             —                  —
   Pollution Remediation Payable                                        —                           —                             —                   —             —                  —
      Total Long-Term Liabilities                         $        791,465.65        $              —                $            —       $           —   $    791,465.65   $          —
                                                                                                                                                              In Bal.            In Bal.

Instructions to complete this worksheet:

Note: Numbers that are to be subtracted should be entered as negative numbers for the formulas to calculate properly.
The beginning balance numbers must agree to the prior year ending numbers per the prior year CAFR package. Enter any audit adjustments
in the prior year adjustments column
Column [A] Balance - July 1, 2011 Balances per college's 6/30 prior year General Ledger, include current and noncurrent portions
Column [B] Prior year adjustments Prior year restatements, correction of errors.
Column [C] Additions                 Long-term liabilities which have become college liabilities during the fiscal year and have been appropriately
                                     recorded in the college's General Ledger

Column [D] Deletions                 Those portions of long-term liabilities paid by the college during the current fiscal year and recorded as a reduction
                                     of long-term liabilities in the General Ledger.


Column [E] Balance - June 30, 2012 Balance per college's General Ledger - long-term liabilities, current and noncurrent
                                       (Total long-term liabilities less current portion agrees to Long-Term Liabilities on Exhibit A)

Column [F] Current Portion           Current portion of long-term liabilities - payable in the current period - July 1, 2012 through June 30, 2013
                                          (Total agrees to Long-Term Liabilities-Current Portion on Exhibit A)




                                                                                             Long-Term Liabilities
Worksheet 301 Must Be Completed




                                  Long-Term Liabilities
                                                C5                                                                                                                                          Thresholds:
                           Blue Ridge Community College                                                                                                                                Percent change        15.00%
                                         June 30, 2012                                                                                                                               $ value of change $ 2,000,000.00
Worksheet for computing variances for Analytical Review w/s/625                                                                                                                   Number of comments                  6
                                           EXHIBIT A                                                                                                                                                      C=COMMENT
ASSETS                                                                                                         FY2011-2012             FY2010-2011             Difference         % Difference
Current assets:
Cash and cash equivalents...................................................................               $               —       $        1,106,335.20   $     (1,106,335.20)       (100.00)%
Restricted cash and cash equivalents...................................................                                  —                    264,136.81           (264,136.81)       (100.00)%
Short-term investments.........................................................................                          —                         —                     —               0.00%
Restricted short-term investments.........................................................                               —                         —                     —               0.00%
Receivables, net....................................................................................                     —                    334,844.21           (334,844.21)       (100.00)%
Due from primary government...............................................................                               —                         —                     —               0.00%
Due from State of NC component units.................................................                                    —                         —                     —               0.00%
Due from college component units........................................................                                 —                        697.76               (697.76)       (100.00)%
Inventories.............................................................................................                 —                     64,637.71            (64,637.71)       (100.00)%
Prepaid items.........................................................................................                   —                     84,753.10            (84,753.10)       (100.00)%
Notes receivable, net.............................................................................                       —                     10,291.73            (10,291.73)       (100.00)%
Total current assets...............................................................................                        —                1,865,696.52         (1,865,696.52)       (100.00)%

Noncurrent assets:
Restricted cash and cash equivalents...................................................                                —                      171,758.88           (171,758.88)       (100.00)%
Receivables, net....................................................................................                   —                           —                     —               0.00%
Restricted due from primary government..............................................                              200,000.00                        —               200,000.00           0.00%
Restricted due from State of NC Comp Unit..........................................                                    —                          —                      —               0.00%
Restricted investments..........................................................................                       —                          —                      —               0.00%
Other investments.................................................................................                     —                          —                      —               0.00%
Notes receivable, net.............................................................................                     —                          —                      —               0.00%
Capital assets - nondepreciable............................................................                     3,081,000.92               3,081,000.92                  —               0.00%
Capital assets - depreciable, net...........................................................                   28,177,966.41              28,177,966.41                  —               0.00%
Total noncurrent assets.........................................................................                   31,458,967.33          31,430,726.21              28,241.12           0.09%
Total Assets...........................................................................................    $       31,458,967.33   $      33,296,422.73    $     (1,837,455.40)         (5.52)%

LIABILITIES
Current Liabilities:
Accounts payable and accrued liabilities..............................................                                     —                  312,814.93           (312,814.93)       (100.00)%
Due to primary government...................................................................                               —                      282.80               (282.80)       (100.00)%
Due to State of NC component units.....................................................                                    —                       —                     —               0.00%
Unearned revenue.................................................................................                          —                  237,413.99           (237,413.99)       (100.00)%
Funds held for others - current..............................................................                              —                   61,592.61            (61,592.61)       (100.00)%
Long-term liabilities - current portion.....................................................                               —                  212,366.66           (212,366.66)       (100.00)%
Total current liabilities............................................................................                      —                  824,470.99           (824,470.99)       (100.00)%

Noncurrent Liabilities:
Funds held for others - noncurrent........................................................                                —                        —                     —               0.00%
U.S. Government grants refundable......................................................                                   —                        —                     —               0.00%
Long-term liabilities ...............................................................................                791,465.65               579,098.99            212,366.66          36.67%
Total noncurrent liabilities......................................................................                   791,465.65               579,098.99            212,366.66          36.67%
Total Liabilities.......................................................................................             791,465.65             1,403,569.98           (612,104.33)        (43.61)%

NET ASSETS:

Invested in capital assets, net of related debt.......................................                                     —              31,084,984.35         (31,084,984.35)       (100.00)%    Review for reasonableness
Restricted for:
   Nonexpendable:
    Scholarships and fellowships.........................................................                                  —                   50,000.00            (50,000.00)       (100.00)%    Review for reasonableness
    Loans..............................................................................................                    —                    1,500.00             (1,500.00)       (100.00)%    Review for reasonableness
    Other...............................................................................................                   —                       —                     —               0.00%     Review for reasonableness
   Expendable:
    Scholarships and fellowships.........................................................                                  —                   1,885.08              (1,885.08)       (100.00)%    Review for reasonableness
    Loans..............................................................................................                    —                  80,846.22             (80,846.22)       (100.00)%    Review for reasonableness
    Capital projects...............................................................................                        —                 169,270.88            (169,270.88)       (100.00)%    Review for reasonableness
    Other...............................................................................................                   —                 252,413.84            (252,413.84)       (100.00)%    Review for reasonableness
Unrestricted...........................................................................................                    —                 251,952.38            (251,952.38)       (100.00)%    Review for reasonableness
Total net assets.....................................................................................      $               —       $      31,892,852.75    $    (31,892,852.75)       (100.00)%


                                                                                                                  NOT                     In Bal.




           b76544b6-5b02-408e-9732-fed8fb2f3010.xls 8/31/2012 12:38 AM                                                                                                                                    Analytical Review Page 9 of 73
                                                  C5                                                                                                                                          Thresholds:
                            Blue Ridge Community College                                                                                                                                 Percent change        15.00%
                                          June 30, 2012                                                                                                                                $ value of change $ 2,000,000.00
Worksheet for computing variances for Analytical Review w/s/625                                                                                                                     Number of comments                   6
                                             EXHIBIT B



REVENUES
Operating Revenues
Student tuition and fees, net..................................................................                $           —       $        3,179,235.62   $       (3,179,235.62)       (100.00)%                  C
Federal grants and contracts.................................................................                              —                    5,122.70               (5,122.70)       (100.00)%
State and local grants and contracts.....................................................                                  —                  256,475.00             (256,475.00)       (100.00)%
Nongovernmental grants and contracts.................................................                                      —                       —                       —               0.00%
Sales and services, net.........................................................................                           —                  274,330.08             (274,330.08)       (100.00)%
Other operating revenues......................................................................                             —                   88,493.31              (88,493.31)       (100.00)%
Total operating revenues.......................................................................                          —              3,803,656.71            (3,803,656.71)          (100.00)%
EXPENSES
Operating Expenses
Personal Services..................................................................................                        —              14,058,407.32           (14,058,407.32)       (100.00)%                  C
Supplies and materials..........................................................................                           —               1,430,171.67            (1,430,171.67)       (100.00)%
Services.................................................................................................                  —               1,693,607.95            (1,693,607.95)       (100.00)%
Scholarships and fellowships................................................................                               —               4,877,951.21            (4,877,951.21)       (100.00)%                  C
Utilities...................................................................................................               —                 626,450.31              (626,450.31)       (100.00)%
Depreciation..........................................................................................                     —               1,346,731.18            (1,346,731.18)       (100.00)%
Total operating expenses......................................................................                           —              24,033,319.64          (24,033,319.64)          (100.00)%
    Operating loss..................................................................................                     —             (20,229,662.93)          20,229,662.93           (100.00)%
NONOPERATING REVENUES (EXPENSES)
State aid................................................................................................                  —              10,293,113.29           (10,293,113.29)       (100.00)%                  C
County appropriations...........................................................................                           —               2,573,893.56            (2,573,893.56)       (100.00)%                  C
Noncapital grants...................................................................................                       —               5,259,803.52            (5,259,803.52)       (100.00)%                  C
Noncapital gifts, net...............................................................................                       —                 347,634.63              (347,634.63)       (100.00)%
Investment income, net.........................................................................                            —                   2,498.45                (2,498.45)       (100.00)%
Interest and fees expense.....................................................................                             —                  (7,847.03)                7,847.03        (100.00)%
Other nonoperating revenues................................................................                                —                 128,274.80              (128,274.80)       (100.00)%
Other nonoperating expenses...............................................................                                 —                      —                        —               0.00%
  Net nonoperating revenues (expenses).............................................                                      —             18,597,371.22           (18,597,371.22)          (100.00)%
     Income before other revenues, expenses, gains, or losses............                                                —             (1,632,291.71)            1,632,291.71           (100.00)%
State capital aid.....................................................................................                     —                1,076,284.98        (1,076,284.98)          (100.00)%
County capital aid..................................................................................                       —                1,122,164.31        (1,122,164.31)          (100.00)%
Capital grants........................................................................................                     —                   10,344.00             (10,344.00)        (100.00)%
Capital gifts, net.....................................................................................                    —                       —                      —                0.00%
Additions to endowments......................................................................                              —                       —                      —                0.00%
Special items.........................................................................................                     —                       —                      —                0.00%
Extraordinary items................................................................................                        —                       —                      —                0.00%
    Increase (decrease) in net assets....................................................                                  —                  576,501.58            (576,501.58)        (100.00)%
NET ASSETS
Net assets - beginning of year...............................................................                      31,892,852.75          30,718,879.04            1,173,973.71            3.82%     Review for reasonableness
Restatements........................................................................................                       —                 597,472.13             (597,472.13)        (100.00)%    Review for reasonableness
Net assets - end of year........................................................................               $   31,892,852.75   $      31,892,852.75    $              —                0.00%



                                                                                                                   NOT                    In Bal.




           b76544b6-5b02-408e-9732-fed8fb2f3010.xls 8/31/2012 12:38 AM                                                                                                                                      Analytical Review Page 10 of 73
                              Office of the State Controller
                       2012 College Proforma & CAFR Worksheets
                    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

GASB Fund: All GASB Funds                                   Agency No:                     C5
                                                         Agency Name:         Blue Ridge Community College
                                                        Preparer/Phone:


1)   INVENTORY VALUATION
     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
         4XXX




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).
     Depreciation Method
     b) List your method of depreciation (e.g., straight-line, etc.):




3)   PROGRAM REVENUE
     Does your agency receive interest as program revenue that is restricted
     for use in capital projects?                                           YES                     NO
     IF "YES", LIST AMOUNT




4)   CAPITALIZATION OF ARTWORK, HISTORICAL TREASURES, OR ARTIFACTS
     Does your agency have any artwork, historical treasures, or artifacts
     that are not capitalized?                                             YES                      NO
     If yes, please disclose amount and description




5)   FOUNDATIONS AND SIMILARLY AFFILIATED ORGANIZATIONS

     Does the college have any blended component units (foundations or similarly affiliated organizations)?
                                                                         YES                      NO
     If yes, please disclose name(s) of organizations:



     Does the college have any discretely presented component units (foundations or similarly
     affiliated organizations that meet the criteria of GASB Statement No. 39)?
                                                                            YES **                  NO
     If yes, please disclose name(s) of organizations:


     ** You must also complete and submit the Foundation Conversion Template to OSC by Sept 10

                                                                                                                    101
                                    Office of the State Controller
                              2012 College Proforma & CAFR Worksheets
                                  CAPITAL ASSET IMPAIRMENTS

                                                                    Agency No:                 C5
                                                                 Agency Name:     Blue Ridge Community College
GASB Fund No:             All funds                             Preparer/Phone:



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,
dated Feb. 28, 2006.

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.

    Type the description here and the text will wrap for you.




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 )

3. (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.                                    0.00

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

5. 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 College Proforma & CAFR Worksheets
                                  CAPITAL ASSET STATISTICS

                                           Agency No:                                C5
                                        Agency Name:                     Blue Ridge Community College
                                       Preparer/Phone:


Instructions to complete this worksheet:
GASB 44 requires the disclosure of capital assets in the statistical section of the State's CAFR.
Please list the number of buildings owned or leased by the community college.



          Number of Buildings




                                                                                                        220
220
                                 Office of the State Controller
                          2012 College Proforma & CAFR Worksheets
                             LEASES - OPERATING AND CAPITAL

                                                         Agency:                       C5
                                                  Agency Name:            Blue Ridge Community College
                                                 Preparer/Phone:


I.   All leases must be classified either as OPERATING leases or as CAPITAL leases.
     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
                           Payments                                     Operating                 Capital
                        for Fiscal Year                                  Leases                   Leases
                              2013
                              2014
                              2015
                              2016
                              2017
                          2018 - 2022
                          2023 - 2027
                          2028 - 2032
                          2033 - 2037                                                                         PV of Future Min Lease
                                                                                                                 Pmts must tie to
                        Total Future Minimum Lease Payments
                        Less: Amount Representing Interest                                                    Capital Leases Payable
                        Present Value of Future                                                                   on Long-Term
                          Minimum Lease Payments                                                               Liabilities worksheet

     NOTE: The present value of future minimum lease payments balance must agree to CAPITAL LEASES
              PAYABLE on the Long-Term Liabilities worksheet.


     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 classifications the gross amount of capital assets recorded
     under the capital leases that were outstanding at June 30:
                                                                      Capital Assets
                            Capital Asset                             Recorded Under
                            Classification                             Capital Leases
                        Buildings
                        Machinery and Equipment
                        Other: ________________
                        Total Capital Assets Recorded
                         Under Capital Leases




                                                                                                                                  301
                           Office of the State Controller
                    2012 College Proforma & CAFR Worksheets
                                 CONTINGENCIES

                                            Agency No:                      C5
                                         Agency Name:          Blue Ridge Community College
                                        Preparer/Phone:

Disclosures of material contingent liabilities must be included in the agency's
Certification Letter. Disclosures are required under the following conditions:

1. The chance that the State 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.

                         FEDERAL GRANTS AND PROGRAMS
Contingent liablities of the State 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 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.
                          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 (check one):
All material contingent liabilities of this agency, if any exist, have been disclosed above.
   This agency has NO material contingent liabilities requiring disclosure
   ALL material contingent liabilities disclosures have been made on this worksheet




                                                                                                    345
                   Office of the State Controller
            2012 College Proforma & CAFR Worksheets
     CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS

                                                     Agency No:                      C5
GASB Fund:               All Funds              Agency Name:            Blue Ridge Community College
                                               Preparer/Phone:


Instructions to complete this worksheet:
List all significant future expenditures for which the entity is NOW committed with state or
non-state funds (i.e.; highway construction or other major construction of buildings).
Describe the commitments and their costs.
       The amount of the commitment      Total commitment amount
          should be calculated thusly:   Less: Actual cash expenditures paid on the commitment
                                         Less: Accrued expenditures recorded against the contract
                                                 during 13th month accrual process
                                          = Amount of commitment

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

                Description of Commitment                                         Amount




                                         Totals




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

                                      Agency No:                         C5
GASB Fund:          All GASB Funds Agency Name:             Blue Ridge Community College
                                  Preparer/Phone:



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 OSC 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
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 (governmental funds) or
the Statement of Revenues, Expenses, and Changes in Fund Net Assets (proprietary funds).

AGENCY ACTION:
This agency has such items that exceed $10 million.       YES                  NO

Explain YES:
Give a complete description of the transaction/event and the amount involved, if known.




                                                                                                    355
                                    Office of the State Controller
                              2012 College Proforma & CAFR Worksheets
                                 RELATED PARTY TRANSACTIONS

                                                                  Agency No:                         C5
                                                               Agency Name:             Blue Ridge Community College
GASB Fund No:                4XXX                             Preparer/Phone:


Complete this worksheet if the college engaged in material transactions with related parties,
other than transactions reported on worksheet 610. For CAFR reporting, material transactions
with related parties are defined as $10 million or greater, with the following exception. For college
fundraising foundations that are not part of the financial reporting entity (e.g., GASB 39 foundations
that did not meet the 5% test), all financial support should be reported without threshold. **

If applicable, prepare a note disclosure that includes the following information:

1. The nature of the relationship(s) involved.
2. A description of the transactions, including transactions to which no amount or nominal amounts were
   ascribed, and such other information deemed necessary to understand the effects of the transactions
   on the financial statements.
3. The dollar amounts of transactions for each of the periods for which results of operations are presented
   and the effects of any change in the method of establishing the terms from that used in the preceding
   period.
4. Amounts due from or to related parties as of the date of each financial position statement presented
   and, if not otherwise apparent, the terms and manner of settlement.

   Please fill in the required disclosure for support from foundations as defined above and below:
   Foundation – The (name of foundation - pease fill in name) is a separately incorporated nonprofit foundation associated
   with the College. This organization serves as a fundraising arm of the College through which individuals, corporations, and
   other organizations support College programs by providing scholarships, fellowships, faculty salary supplements, and
   unrestricted funds to specific departments and the College’s overall academic environment. The College’s financial
   statements do not include the assets, liabilities, net assets, or operational transactions of the Foundation, except for the
   distributions made and benefits provided by the Foundation. The distributions received and/or benefits provided
   approximated _$___ (please fill in amount of support) for the year ended June 30, 2012.


   Describe any other related party transactions that meet the $10 million threshold:




Definition of a Related Party Transaction - A transaction that an informed observer might reasonably
believe reflects considerations other than economic self-interest based upon the relationship that exists
between the parties to the transaction. The term is used in contrast to an arm's-length transaction
(Source: GFOA's Governmental Accounting, Auditing, and Financial Reporting).

Examples of Related Parties - Members of the governing board, administrative boards or commissions,
administrative officials and their immediate families, component units and joint ventures, and affiliated
or related organizations that are not included as part of the financial reporting entity (Source: AICPA
Audit and Accounting Guide, Audits of State and Local Governments, paragraph 4.34).

** Please note, this worksheet does not apply to blended foundations. Also, this worksheet does not apply to a foundation
that meets the GASB 39 criteria and will be discretely presented in the college's financial statements and reported to OSC in the
Foundation conversion template due Sept 15. This worksheet would apply for a foundation that is reported
as a related party in the college's formal notes to the financial statements.

                                                                                                                                    360
                                  Office of the State Controller
                            2012 College Proforma & CAFR Worksheets
                           Stewardship, Compliance, and Accountabliity

                                                            Agency No:                   C5
                                                         Agency Name:       Blue Ridge Community College
GASB Fund No:           4XXX                            Preparer/Phone:


1) Material Violations
      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 -- 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 below.

                  NO                      YES




  A. Description of the material violation of finance-related legal and contractual provisions




  .


  B. Actions taken by agency to correct the material violation




                                                                                                           425
                   Office of the State Controller
            2012 College Proforma & CAFR Worksheets
   FUND EQUITY RESTATEMENT (PRIOR PERIOD ADJUSTMENTS)

                                             Agency No:                    C5
                                         Agency Name:       Blue Ridge Community College
                                       Preparer/Phone:


Complete the following schedule for any amount of restated fund equity. Any prior year adjustment
amounts on the Capital Assets and Long-term Liabilities worksheets must be included below.
The total of all restatements should agree to the amount shown on the operating statement(Exhibit B).

                       Restatements
                          Increase
                         (Decrease)
         GASB          June 30, 2011
          NO.           Fund Equity                            Explanation
        4XXX
        4XXX




        Total                                 Total must agree to Exhibit B Restatements




                                                                                                        430
                                                 Office of the State Controller
                                          2012 College Proforma & CAFR Worksheets
                                      SCHEDULE OF DUE TO PRIMARY GOVERNMENT

Agency No:           C5        Preparer/Phone:
Agency Name:                              Blue Ridge Community College

       DUE TO PRIMARY GOVERNMENT                                   Payee Contact
    Pay ee         Pay ee                                                             Phone
A g en c y No .   Gas b No .     Amount                Name                          Number                  Des c r ip tio n /Co m m en ts

     41                 2730                        Not Required                   Not Required   ITS - State Computer Center
     41                 2731                        Not Required                   Not Required   ITS - State Telecommunications Services
     13                 2714                        Not Required                   Not Required   DOA - State Motor Fleet
     19                 1396                        Not Required                   Not Required   Dept Public Safety - Prison Enterprises




                  TOTAL                       Must agree to Exhibit A Due to Primary Government




                                                                                                                                              520
                                             Office of the State Controller
                                      2012 College Proforma & CAFR Worksheets
                   SCHEDULE OF DUE FROM / RESTRICTED DUE FROM STATE OF NC COMPONENT UNITS

Agency No:            C5         Preparer/Phone:
Agency Name:                            Blue Ridge Community College

     DUE FROM STATE OF NC COMPONENT UNITS                     Payor Contact
     Payor          Pay o r                                                    Phone
 A g en c y No .   GA SB No .     Amount                 Name                 Number                    Des c r ip tio n /Co m m en ts

       ZI                2640                       Beth Edmondson        (252) 442-7474   Noncapital Grants receivable from Golden LEAF




                    TOTAL                       Must Agree to Exhibit A Due from State of NC Component Units




  RESTRICTED DUE FROM STATE OF NC COMP UNITS

       ZI                2640                       Beth Edmondson        (252) 442-7474   Capital Grants receivable from Golden LEAF




                    TOTAL                       Must Agree to Exhibit A Restricted Due from State of NC Component Units




                                                                                                                                           525
                                               Office of the State Controller
                                        2012 College Proforma & CAFR Worksheets
                                 SCHEDULE OF DUE TO STATE OF NC COMPONENT UNITS

Agency No:            C5        Preparer/Phone:
Agency Name:                              Blue Ridge Community College

 DUE TO STATE OF NC COMPONENT UNITS                             Payee Contact
    Pay ee          Pay ee                                                       Phone
 A g en c y No .   GA SB No .     Amount                Name                    Number                      Des c r ip tio n /Co m m en ts




                   TOTAL                       Must Agree to Exhibit A Due to State of NC Component Units




                                                                                                                                             530
                             Office of the State Controller
                      2012 College Proforma & CAFR Worksheets
                                  PENSION PLANS
SPECIAL SEPARATION ALLOWANCE FOR RETIRED LAW ENFORCEMENT OFFICERS

                                          Agency No:                       C5
                                       Agency Name:           Blue Ridge Community College
                                      Preparer/Phone:


Please provide the following information regarding your agency'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 GS 143-166.41.

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




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




                                                                                                            601
                         Office of the State Controller
                  2012 College Proforma & CAFR Worksheets
         SIGNIFICANT TRANSACTIONS BETWEEN COMPONENT UNITS


                                                  Agency No:                     C5
                                               Agency Name:         Blue Ridge Community College
                                            Preparer/ Phone:



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

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.
For list of component units, see instructions file or Agencies tab within this CAFR workbook.

3. Do NOT include activity with primary government state agencies or the System Office.
(The System Office is part of the primary government and not a component unit.)
For list of primary government state agencies, see Agencies tab within this CAFR workbook.

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

Significant Transactions with other component units:




                                                                                                              610
                                                   Office of the State Controller
                                            2012 College Proforma & CAFR Worksheets
                                     SCHEDULE OF DUE FROM COLLEGE COMPONENT UNITS
(Complete this worksheet only if college has a discretely presented component unit that will be reported on the Foundation Conversion Template)
Agency No:            C5             Preparer/Phone:
Agency Name:                                Blue Ridge Community College

  DUE FROM COLLEGE COMPONENT UNITS                                PAYOR CONTACT
                                                                                        Ph o n e
       Fo u n d atio n Nam e          Amount                    Nam e                  Nu m b er                  Des c r ip tio n /Co m m en ts




                       TOTAL                         Must Agree to Exhibit A Due from College Component Units




                                                                                                                                                   615
                                                                   Office of the State Controller
                                                             2012 College Proforma & CAFR Worksheets
                                                                         Analytical Review

Agency No:                 C5                                             Preparer/Phone:
Agency Name:               Blue Ridge Community College


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
$2 million or greater for colleges. Start with the operating statement and analyze revenues and expenses. Then look at assets and liabilities. First explain the operating statement
variances. Then, explain balance sheet variances if not already explained by the operating statement. Write an informative description to explain variances, indicating the REASON ,
e.g., Why did Student tuition and fees revenue increase? What happened this year to cause this variance? Variances for 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 a copy of this page for more space as
needed. To make a copy of this worksheet: right click on the tab, select Move or Copy , click Create a copy, etc. Please do not insert a new sheet and copy from the original sheet. This
will not produce a correct copy. Please call for assistance if needed. This worksheet should include unusual and significant items. Refer to the "Analytical Review" tab, with two-year


 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.




                                                                                                                                                                                            625
                        Office of the State Controller
                  2012 College Proforma & CAFR Worksheets
                                 Explanations

                                      Agency No:                 C5
                                   Agency Name:     Blue Ridge Community College
GASB Fund No:   4XXX              Preparer/Phone:


Wksht                               Explanation
                             Office of the State Controller
                       2012 College Proforma & CAFR Worksheets
                            Your Comments and Suggestions

                                                   Agency No:                   C5
                                                Agency Name:       Blue Ridge Community College
GASB Fund No:         4XXX                     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
     Agency No.                   COMMUNITY COLLEGE                    FILENAME   FileExtName
 1      C0        Alamance Community College                           CC1        CC1.xls
 3      C2        Asheville-Buncombe Technical Community College       CC3        CC3.xls
 4      C3        Beaufort County Community College                    CC4        CC4.xls
 5      C4        Bladen Community College                             CC5        CC5.xls
 6      C5        Blue Ridge Community College                         CC6        CC6.xls
 7      C6        Brunswick Community College                          CC7        CC7.xls
 8      C7        Caldwell Community College and Technical Institute   CC8        CC8.xls
 9      C8        Cape Fear Community College                          CC9        CC9.xls
10      C9        Carteret Community College                           CC10       CC10.xls
11      CA        Catawba Valley Community College                     CC11       CC11.xls
12      CB        Central Carolina Community College                   CC12       CC12.xls
13      CC        Central Piedmont Community College                   CC13       CC13.xls
14      CD        Cleveland Community College                          CC14       CC14.xls
15      CE        Coastal Carolina Community College                   CC15       CC15.xls
16      CF        College of the Albemarle                             CC16       CC16.xls
17      CG        Craven Community College                             CC17       CC17.xls
18      CH        Davidson County Community College                    CC18       CC18.xls
19      CJ        Durham Technical Community College                   CC19       CC19.xls
20      CK        Edgecombe Community College                          CC20       CC20.xls
21      CL        Fayetteville Technical Community College             CC21       CC21.xls
22      CM        Forsyth Technical Community College                  CC22       CC22.xls
23      CN        Gaston College                                       CC23       CC23.xls
24      CP        Guilford Technical Community College                 CC24       CC24.xls
25      CQ        Halifax Community College                            CC25       CC25.xls
26      CR        Haywood Community College                            CC26       CC26.xls
27      CS        Isothermal Community College                         CC27       CC27.xls
28      CT        James Sprunt Community College                       CC28       CC28.xls
29      CU        Johnston Community College                           CC29       CC29.xls
30      CV        Lenoir Community College                             CC30       CC30.xls
31      CW        Martin Community College                             CC31       CC31.xls
32      CX        Mayland Community College                            CC32       CC32.xls
33      CY        McDowell Technical Community College                 CC33       CC33.xls
34      CZ        Mitchell Community College                           CC34       CC34.xls
35      D0        Montgomery Community College                         CC35       CC35.xls
36      D1        Nash Community College                               CC36       CC36.xls
37      D2        Pamlico Community College                            CC37       CC37.xls
38      D3        Piedmont Community College                           CC38       CC38.xls
39      D4        Pitt Community College                               CC39       CC39.xls
40      D5        Randolph Community College                           CC40       CC40.xls
41      D6        Richmond Community College                           CC41       CC41.xls
42      D7        Roanoke-Chowan Community College                     CC42       CC42.xls
43      D8        Robeson Community College                            CC43       CC43.xls
44      D9        Rockingham Community College                         CC44       CC44.xls
45      DA        Rowan-Cabarrus Community College                     CC45       CC45.xls
46      DB        Sampson Community College                            CC46       CC46.xls
47      DC        Sandhills Community College                          CC47       CC47.xls
 2      C1        South Piedmont Community College                     CC2        CC2.xls
48      DD        Southeastern Community College                       CC48       CC48.xls
49      DE        Southwestern Community College                       CC49       CC49.xls
50      DF        Stanly Community College                             CC50       CC50.xls
51      DG        Surry Community College                              CC51       CC51.xls
52      DH        Tri-County Community College                         CC52       CC52.xls
53      DJ        Vance-Granville Community College                    CC53       CC53.xls
54      DK        Wake Technical Community College                     CC54       CC54.xls
55      DL        Wayne Community College                              CC55       CC55.xls
56      DM        Western Piedmont Community College                   CC56       CC56.xls
57      DN        Wilkes Community College                             CC57       CC57.xls
58      DP        Wilson Community College                             CC58       CC58.xls
Agency                       Agency            Type of      NCAS or
Number                        Name            Agency**       Offline
  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
  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
  48   UNC Hospitals                         CU-UNC           NCAS
 48E UNC Hospitals - Enterprise Fund         CU-UNC           NCAS
 48L UNC Hospitals - LITF                    CU-UNC           NCAS
 48R Rex Healthcare                          CU-UNC           Offline
 48C Chatham Hospital                        CU-UNC           Offline
  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
  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
  0A North Carolina Housing Finance Ag.      CU-Major NCAS - Offline for CAFR
  90   General Fund - OSC                    PG               NCAS
  99   General Fund - DOR                    PG               NCAS
  RX OSC-Central Accounts                    PG               NCAS
Agency                     Agency                        Type of       NCAS or
Number                     Name                         Agency**        Offline
 U10 UNC-General Administration                       CU-UNC     NCAS - Offline for CAFR
 U20 UNC at Chapel Hill                               CU-UNC     NCAS - Offline for CAFR
 U30 North Carolina State University                  CU-UNC     NCAS - Offline for CAFR
 U40 UNC at Greensboro                                CU-UNC     NCAS - Offline for CAFR
 U50 UNC at Charlotte                                 CU-UNC     NCAS - Offline for CAFR
 U55 UNC at Asheville                                 CU-UNC     NCAS - Offline for CAFR
 U60 UNC at Wilmington                                CU-UNC     NCAS - Offline for CAFR
 U65 East Carolina University                         CU-UNC     NCAS - Offline for CAFR
 U70 North Carolina A&T University                    CU-UNC     NCAS - Offline for CAFR
 U75 Western Carolina University                      CU-UNC     NCAS - Offline for CAFR
 U80 Appalachian State University                     CU-UNC     NCAS - Offline for CAFR
 U82 UNC at Pembroke                                  CU-UNC     NCAS - Offline for CAFR
 U84 Winston-Salem State University                   CU-UNC     NCAS - Offline for CAFR
 U86 Elizabeth City State University                  CU-UNC     NCAS - Offline for CAFR
 U88 Fayetteville State University                    CU-UNC     NCAS - Offline for CAFR
 U90 North Carolina Central University                CU-UNC     NCAS - Offline for CAFR
 U92 UNC School of the Arts                           CU-UNC     NCAS - Offline for CAFR
  Z2 NC Biotechnology Center                          CU-Nonmajor        Offline
  Z3 NC Global TransPark Authority                    CU-Nonmajor        NCAS
 Z3F NC Global TransPark Authority Foundation         CU-Nonmajor        Offline
  Z7 NC Partnership for Children                      CU-Nonmajor        Offline
  ZA NC State Ports Authority                         CU-Nonmajor        NCAS
  ZB State Education Assistance Authority             CU-Major           Offline
  ZC Western NC Regional Economic Dev Comm            CU-Nonmajor        Offline
  ZD Northeastern NC Regional Econ Dev Comm           CU-Nonmajor        Offline
  ZE Southeastern NC Regional Econ Dev Comm           CU-Nonmajor        Offline
  ZF Rural Economic Development Center                CU-Nonmajor        Offline
  ZH NC Railroad Company                              CU-Nonmajor        Offline
  ZI   The Golden LEAF, Inc.                          CU-Major           Offline
  ZK NC Health Insurance Risk Pool (Inclusive Health) CU-Nonmajor        Offline
  ZL Gateway University Research Park, Inc.           CU-Nonmajor        Offline
  C0 Alamance Community College                       CU-CC              Offline
                                                      C
  C2 Asheville-Buncombe Technical Community College U-CC                 Offline
  C3 Beaufort County Community College                CU-CC              Offline
  C4 Bladen Community College                         CU-CC              Offline
  C5 Blue Ridge Community College                     CU-CC              Offline
  C6 Brunswick Community College                      CU-CC              Offline
                                                      CU-CC
  C7 Caldwell Community College and Technical Institute                  Offline
  C8 Cape Fear Community College                      CU-CC              Offline
  C9 Carteret Community College                       CU-CC              Offline
  CA Catawba Valley Community College                 CU-CC              Offline
  CB Central Carolina Community College               CU-CC              Offline
  CC Central Piedmont Community College               CU-CC              Offline
  CD Cleveland Community College                      CU-CC              Offline
Agency                    Agency                  Type of   NCAS or
Number                     Name                  Agency**    Offline
  CE Coastal Carolina Community College         CU-CC        Offline
  CF College of the Albemarle                   CU-CC        Offline
  CG Craven Community College                   CU-CC        Offline
  CH Davidson County Community College          CU-CC        Offline
  CJ Durham Technical Community College         CU-CC        Offline
  CK Edgecombe Community College                CU-CC        Offline
  CL Fayetteville Technical Community College   CU-CC        Offline
 CM Forsyth Technical Community College         CU-CC        Offline
  CN Gaston College                             CU-CC        Offline
  CP Guilford Technical Community College       CU-CC        Offline
  CQ Halifax Community College                  CU-CC        Offline
  CR Haywood Community College                  CU-CC        Offline
  CS Isothermal Community College               CU-CC        Offline
  CT James Sprunt Community College             CU-CC        Offline
  CU Johnston Community College                 CU-CC        Offline
  CV Lenoir Community College                   CU-CC        Offline
 CW Martin Community College                    CU-CC        Offline
  CX Mayland Community College                  CU-CC        Offline
  CY McDowell Technical Community College       CU-CC        Offline
  CZ Mitchell Community College                 CU-CC        Offline
  D0 Montgomery Community College               CU-CC        Offline
  D1 Nash Community College                     CU-CC        Offline
  D2 Pamlico Community College                  CU-CC        Offline
  D3 Piedmont Community College                 CU-CC        Offline
  D4 Pitt Community College                     CU-CC        Offline
  D5 Randolph Community College                 CU-CC        Offline
  D6 Richmond Community College                 CU-CC        Offline
  D7 Roanoke-Chowan Community College           CU-CC        Offline
  D8 Robeson Community College                  CU-CC        Offline
  D9 Rockingham Community College               CU-CC        Offline
  DA Rowan-Cabarrus Community College           CU-CC        Offline
  DB Sampson Community College                  CU-CC        Offline
  DC Sandhills Community College                CU-CC        Offline
  C1 South Piedmont Community College           CU-CC        Offline
  DD Southeastern Community College             CU-CC        Offline
  DE Southwestern Community College             CU-CC        Offline
  DF Stanly Community College                   CU-CC        Offline
  DG Surry Community College                    CU-CC        Offline
  DH Tri-County Community College               CU-CC        Offline
  DJ Vance-Granville Community College          CU-CC        Offline
  DK Wake Technical Community College           CU-CC        Offline
  DL Wayne Community College                    CU-CC        Offline
 DM Western Piedmont Community College          CU-CC        Offline
  DN Wilkes Community College                   CU-CC        Offline
Agency                 Agency                                   Type of             NCAS or
Number                 Name                                    Agency**              Offline
  DP Wilson Community College                                 CU-CC                  Offline
 none None

** Type of Agency:
PG    Primary Government state agency
CU    Component Unit
UNC   UNC System, major component unit
CC    Community College, major component unit

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
GASB Fund Number
For Component Unit




2614




2631 & 2634
2635
2632
2637
2638




4XXX
2611
GASB Fund Number
For Component Unit
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
2618
2615
2615
2621
2612
2620
2622
2623
2624
2625
2627
2640
2643
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
GASB Fund Number
For Component Unit
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
4XXX
       GASB Fund Number
       For Component Unit
       4XXX




om NCAS
nting system
                                              C5                                                                    Preparer Name:                                -
                      Blue Ridge Community College                                                                 Preparer Phone: -
                                     June 30, 2012                                                             E-mail address: -
Example showing all error messages, definitions and sources for pre-populated cells.
                   Exhibit A - Statement of Net Assets
ASSETS
Current assets
Cash and cash equivalents.................................................................. $          (2.00) Problem: Cash should not be negative
Restricted cash and cash equivalents..................................................                 (3.00) Problem: Cash should not be negative
Short-term investments........................................................................         —
                                                                                                            Due from Primary Gov amt must meet $1 million threshold; this caption is NOT for amt due from System Office for construction.
Restricted short-term investments.......................................................               —
                                                                                                            Receivable from System office for consruction balances is "Restricted due from Primary Gov" in noncurrent assets.
Receivables, net .................................................................................     —
Due from primary government.............................................................                5.00 Problem: Under $1 million threshold - reclassify to A/R
Due from State of NC component units ...............................................                    6.00 Problem: Must agree to Sched of Due from State of NC Comp Unit, w/s 525 total
Due from college component units ......................................................                 7.00 Problem: Must agree to Sched of Due from College Comp Unit,w/s 615 total
Inventories........................................................................................... —
Prepaid items.......................................................................................   —           Due from State of NC Component Units. Exception: Any amt due from Golden LEAF for
Notes receivable, net ..........................................................................       —           noncapital grant must be shown here and recorded on worksheet 525
Total current assets.............................................................................      13.00
                                                                                                                                 Only for college with discretely presented component unit. Amount due from a component unit foundation of the
                                                                                                                                 college should be recorded here and will be eliminated by OSC during CAFR compilation (no threshold)
Noncurrent assets
Restricted cash and cash equivalents..................................................                                (5.00)   Problem: Cash should not be negative
Receivables, net .................................................................................                    —
Restricted due from primary government.............................................                                   —        cell populated by amounts provided by System Office; College must confirm w/ System Office
Restricted due from State of NC component unit.................................                                       85.00    Problem: Must agree to Sched of Restr Due Frm State of NC Comp Unit, w/s 525 total
Restricted investments........................................................................                        —
                                                                                                                                          Restricted due from Primary Government must agree to amount per System Office; represents amount due from
Other investments................................................................................
                                             Do the Capital Assets worksheet
                                            Do the Capital Assets worksheet                                           —
                                                                                                                                          State System Office for construction balances. Do not include this number on any CAFR worksheet.
Notes receivable, net ..........................................................................
                                             first
                                            first                                                                     —
Capital assets - nondepreciable...........................................................                     3,081,000.92    cell populated by cap assets worksheet which has edit/error checks built in
Capital assets - depreciable, net .........................................................                   28,177,966.41    cell populated by cap assets worksheet which has edit/error checks built in
Total noncurrent assets.......................................................................                31,259,047.33         For amt due from another component unit, restricted as to use for other than current operations or
Total assets.........................................................................................         31,259,060.33         designated for expenditure in the acquisition or construction of capital assets. Use for amts due from
                                                                                                                                    comp units for capital grants to college. Apply 1 million threshold; if below threshold, show as
LIABILITIES                                                                                                                         noncurrent receivables, net. Exception for Golden LEAF, no threshold; show any amt due from Golden
Current Liabilities:                                                                                                                LEAF regardless of amt if definition met; must agree to w/s 525.
Accounts payable and accrued liabilities..............................................                                —
Due to primary government..................................................................                            5.00 Problem: Must agree to Sched of Due to Primary Gov, worksheet 520 total
Due to State of NC component units....................................................                                 6.00 Problem: Under $1 million threshold - reclassify to A/P
Unearned revenue...............................................................................                       —           Due to Prim Gov - Must agree to worksheet 520 and represents amts due to
Funds held for others...........................................................................                      —           State Prison Enterprises, Motor Fleet, ITS and State Telecommunications
Long-term liabilities - current portion....................................................                           —     cell populated by LT Liab worksheet which has edit/error checks built in
Total current liabilities..........................................................................                   11.00
                                           Do the Long-Term Liabilities
                                           Do the Long-Term Liabilities
Noncurrent Liabilities:                  worksheet first
                                         worksheet first                                                                            Due to St of NC Comp Units - See list of Comp units in Instructions - must meet $1 million threshold
Funds held for others...........................................................................                     —
U.S. Government grants refundable.....................................................                               —
Long-term liabilities..............................................................................             791,465.65 cell populated by LT Liab worksheet which has edit/error checks built in
Total noncurrent liabilities....................................................................                791,465.65
                                                                                                                             See Net Assets policy in instructions. No category of restricted net assets can be negative. If liabilities that relate to
Total liabilities......................................................................................         791,476.65   restricted assets exceed those assets, no balance should be reported; the negative amt should be reported as a reduction
                                                                                                                                 of unrestricted.
NET ASSETS
Invested in capital assets, net of related debt......................................                      1,000,000,000.00 Problem: Must be less than or equal to total capital assets, deprec & nondeprec
Restricted for:
   Nonexpendable:
       8/31/2012 12:38 AM                                                                                 Filename: b76544b6-5b02-408e-9732-fed8fb2f3010.xls                                          ExhA&B-definitions&messages Page 41 of 73
                                             C5                                                                            Preparer Name:                                 -
                     Blue Ridge Community College                                                                         Preparer Phone: -
                                    June 30, 2012                                                                      E-mail address: -
Example showing all error messages, definitions and sources for pre-populated cells.
    Scholarships and fellowships........................................................                       (2.00) Problem: Restricted net assets cannot be negative - see Net Assets Policy in instructions
    Loans............................................................................................          (3.00) Problem: Restricted net assets cannot be negative - see Net Assets Policy in instructions
    Other............................................................................................          (5.00) Problem: Restricted net assets cannot be negative - see Net Assets Policy in instructions
  Expendable:
    Scholarships and fellowships........................................................                       (2.00) Problem: Restricted net assets cannot be negative - see Net Assets Policy in instructions
    Loans............................................................................................          (1.00) Problem: Restricted net assets cannot be negative - see Net Assets Policy in instructions
    Capital projects.............................................................................              (3.00) Problem: Restricted net assets cannot be negative - see Net Assets Policy in instructions
    Other............................................................................................          (5.00) Problem: Restricted net assets cannot be negative - see Net Assets Policy in instructions
Unrestricted.........................................................................................          —
Total net assets................................................................................... $ 999,999,979.00       Unrestricted is the "residual" component of net assets; does
                                                                                                                  not meet the def'n of "restricted" or "invest in cap assets, net
                                                                                    NOT BALANCED                  of related debt." Unrestricted may be negative.




     8/31/2012 12:38 AM                                                            Filename: b76544b6-5b02-408e-9732-fed8fb2f3010.xls                                                      ExhA&B-definitions&messages Page 42 of 73
                              C5                                                                                                      Preparer Name:                                 -
               Blue Ridge Community College                                                                                                        -
                                                                                                                                      Preparer Phone:
                         June 30, 2012                                                                                             E-mail address: -
Example showing all error messages, definitions and sources for pre-populated cells.
        Exhibit B - Statement of Revenues, Expenses,
                 and Changes in Net Assets

REVENUES                                                                                                                             Fed grants & contracts- Includes research grants & contracts and other
Operating Revenues                                                                                                                   exchange or exchange-type activity w/ Fed govn't agencies. Effective for FY
Student tuition and fees, net................................................................                $           —           2009, this DOES NOT include Pell, SEOG and CWS- these nonexchange
Federal grants and contracts ..............................................................                              —           grants should be classified as nonoperating revenues in the Noncapital
State and local grants and contracts....................................................                                 —           grants caption.
Nongovernmental grants and contracts................................................                                     —
                                                                                                                                     State & loc grants include revenue from exchange activity w/ state or local
Sales and services, net........................................................................                          —           govn't. Not Net Certifications. See State aid and other nonoperating rev
Other operating revenues....................................................................                             —           comments below.
Total operating revenues.....................................................................                            —
EXPENSES
Operating Expenses
Personal services................................................................................                        —
Supplies and materials.........................................................................                          —
Services...............................................................................................                  —          State aid includes Net Certifications from the System Office for general administration
Scholarships and fellowships...............................................................                              —          and operation of the college.
Utilities.................................................................................................               —
Depreciation........................................................................................                     —
Total operating expenses.....................................................................                            —           Noncapital grants- include Pell, SEOG and CWS grants and other
    Operating loss.................................................................................                      —           grants which are nonexchange, nonoperating revenues. Also, federal
NONOPERATING REVENUES (EXPENSES)                                                                                                     grant money that flows through System Office.
State aid .............................................................................................                  —
County appropriations..........................................................................                          —            State capital aid includes state bond money and capital project funds from the state
                                                                                                                                      (System Office) for the acquisition, renovation or construction of capital assets owned by
Noncapital grants ................................................................................                       —
                                                                                                                                      the college. This does not include capital grants from state agencies or other component
Noncapital gifts, net.............................................................................                       —
                                                                                                                                      units which would be classified in the capital grants caption.
Investment income, net........................................................................                           —
Interest and fees expense....................................................................                            45.00    Problem: Exp should be negative; show Revenue on Nonop Rev line below
Other nonoperating revenues...............................................................                             (500.00)   Problem: Rev should not be negative; show Expense on Nonop Exp line below
Other nonoperating expenses..............................................................                               800.00    Problem: Exp should be negative; show Revenue on Nonop Rev line above
  Net nonoperating revenues (expenses)............................................                                      345.00    County capital aid includes county appropriations for capital and county bond money for the construction,
     Income before other revenues, expenses, gains, or losses............                                               345.00    renovation or acquisition of the college's capital assets.
State capital aid...................................................................................                   (250.00)   Problem: State capital aid cannot be negative
County capital aid................................................................................                      (25.00)   Problem: County Cap approp cannot be negative; use Nonop Exp line above
Capital grants......................................................................................                     (5.00)   Problem: Capital grants cannot be negative; use Nonop Exp line above
Capital gifts, net...................................................................................                    (2.00)   Problem: Capital gifts, net cannot be negative; use Nonop Exp line above
Additions to endowments.....................................................................                             (1.00)   Problem: Additions to endowments cannot be negative; use Nonop Exp line above
Special items.......................................................................................                  1,000.00    Problem: Under $10 million threshold - reclassify to another rev or exp
Extraordinary items..............................................................................                     1,000.00    Problem: Under $10 million threshold - reclassify to another rev or exp
    Increase (decrease) in net assets...................................................                              2,062.00    Special items are significant transactions within the control of management that are either unusual in
NET ASSETS                                                                                                                        nature or infrequent in occurrence. For CAFR reporting, defined as threshold of $10 million.
Net assets - beginning of year.............................................................                      32,119,930.32
Restatements......................................................................................                   75,000.00 Problem: Amount must tie to worksheet 430
Net assets - end of year.......................................................................              $   32,196,992.32 Extraordinary items are transactions that are both unusual in nature
                                                                                                                                   and infrequent in occurrence. For CAFR reporting, defined as
                                                                                                              NOT BALANCED         threshold of $10 million.



       8/31/2012 12:38 AM                                                                                    Filename: b76544b6-5b02-408e-9732-fed8fb2f3010.xls                                          ExhA&B-definitions&messages Page 43 of 73
       For Capital Assets Worksheet               Capital Assets, Ending balances June 30, 2011 Per CAFR = Beginning Balances for 2012 CAFR
AGENCY Updated for 6/30/11 numbers - ldl 3/7/12                  Art, lit, & artifacts    Construction   Computer software      Patents              Other
NUMBER           COMMUNITY COLLEGE                     Land       Nondepreciable           In progress    in development     in development   intangibles - nondepr

C0       Alamance Community College               1,529,546.00           —                  103,720.00              —                     —                  —
C1       South Piedmont Community College         2,413,160.17           —                1,059,569.22              —                     —                  —
C2       Asheville-Buncombe Tech Community College5,798,514.00           —                       —                  —                     —                  —
C3       Beaufort County Community College          369,899.72           —                  552,961.80              —                     —                  —
C4       Bladen Community College                    78,163.55           —                      452.76              —                     —                  —
C5       Blue Ridge Community College             1,590,269.85           —                1,490,731.07              —                     —                  —
C6       Brunswick Community College              1,358,228.70           —                  555,028.74              —                     —                  —
C7                                                6,620,890.28
         Caldwell Community College and Tech Institute                   —                   90,000.00              —                     —                  —
C8       Cape Fear Community College            17,346,377.74            —               27,671,018.23              —                     —                  —
C9       Carteret Community College               3,116,835.91           —                       —                  —                     —                  —
CA       Catawba Valley Community College         2,947,228.80           —                  166,437.90              —                     —                  —
CB       Central Carolina Community College       4,121,404.63           —                   90,000.00              —                     —                  —
CC       Central Piedmont Community College 15,271,471.23                —                4,938,052.29              —                     —                  —
CD       Cleveland Community College                458,400.00           —                  374,463.28              —                     —                  —
CE       Coastal Carolina Community College         823,349.75           —                   59,022.21              —                     —                  —
CF       College of the Albemarle                 2,169,607.36           —                       —                  —                     —                  —
CG       Craven Community College                   596,500.00           —                       —                  —                     —                  —
CH       Davidson County Community College          264,141.31           —                  168,243.69              —                     —                  —
CJ       Durham Technical Community College       2,411,526.91           —                5,802,597.83              —                     —                  —
CK       Edgecombe Community College                976,014.71           —                  554,786.86              —                     —                  —
CL       Fayetteville Technical Community College 6,951,692.05           —                6,310,800.80              —                     —                  —
CM       Forsyth Technical Community College      5,165,802.42           —               11,726,685.83              —                     —                  —
CN       Gaston College                             974,605.00       54,729.00              901,014.19              —                     —                  —
CP       Guilford Technical Community College 18,133,047.81              —               10,174,444.21              —                     —                  —
CQ       Halifax Community College                  194,800.00           —                       —                  —                     —                  —
CR       Haywood Community College                4,130,401.02           —                4,250,990.28              —                     —                  —
CS       Isothermal Community College               595,979.87       62,305.00               81,000.00              —                     —                  —
CT       James Sprunt Community College             172,764.05           —                       —                  —                     —                  —
CU       Johnston Community College               5,456,219.54           —                7,249,227.31              —                     —                  —
CV       Lenoir Community College                 1,725,819.31           —                   95,090.00              —                     —                  —
CW       Martin Community College                   166,280.00           —                1,190,485.92              —                     —                  —
CX       Mayland Community College                  574,563.92           —                       —                  —                     —                  —
CY       McDowell Technical Community College       428,154.79           —                       —                  —                     —                  —
CZ       Mitchell Community College               1,212,704.22           —                   95,515.00              —                     —                  —
D0       Montgomery Community College               442,186.24       74,744.16              237,350.00              —                     —                  —
D1       Nash Community College                   1,845,937.70           —                  511,900.51              —                     —                  —
D2       Pamlico Community College                  381,050.00           —                       —                  —                     —                  —
D3       Piedmont Community College                 153,654.15           —                  216,246.19              —                     —                  —
D4       Pitt Community College                   6,384,444.75           —               10,670,805.00              —                     —                  —
D5       Randolph Community College                 765,491.10           —                  409,361.56              —                     —                  —
D6       Richmond Community College                 407,679.00        8,500.00              331,864.60              —                     —                  —
       For Capital Assets Worksheet             Capital Assets, Ending balances June 30, 2011 Per CAFR = Beginning Balances for 2012 CAFR
AGENCY Updated for 6/30/11 numbers - ldl 3/7/12                  Art, lit, & artifacts  Construction  Computer software      Patents               Other
NUMBER           COMMUNITY COLLEGE                   Land         Nondepreciable         In progress   in development    in development    intangibles - nondepr
D7     Roanoke-Chowan Community College              34,805.00                —                   —               —                  —                    —
D8     Robeson Community College                    513,737.76                —             90,000.00             —                  —                    —
D9     Rockingham Community College                 650,164.02                —         1,201,635.25              —                  —                    —
DA     Rowan-Cabarrus Community College           2,599,028.76                —           571,710.00              —                  —                    —
DB     Sampson Community College                     80,950.25                —             90,000.00             —                  —                    —
DC     Sandhills Community College                  429,736.45                —         5,051,755.79              —                  —                    —
DD     Southeastern Community College               974,533.85                —           144,592.20              —                  —                    —
DE     Southwestern Community College             2,126,784.33                —         1,912,214.07              —                  —                    —
DF     Stanly Community College                     705,187.38                —                   —               —                  —                    —
DG     Surry Community College                      173,142.00                —             90,000.00             —                  —                    —
DH     Tri-County Community College                 364,807.78                —             90,000.00             —                  —                    —
DJ     Vance-Granville Community College            963,221.18                —           135,000.00              —                  —                    —
DK     Wake Technical Community College          17,826,680.21                —        24,672,068.89              —                  —                    —
DL     Wayne Community College                    1,876,665.63                —             89,070.32             —                  —                    —
DM     Western Piedmont Community College           651,361.50     145,014.00               18,234.20             —                  —                    —
DN     Wilkes Community College                   1,290,927.20                —           324,753.90              —                  —                    —
DP     Wilson Community College                     904,014.97                —           108,125.00              —                  —                    —
                                                 158,690,555.83      345,292.16 132,719,026.90                      0.00              0.00                  0.00




NOTE for OSC :
     Source: CC_FIXED_ASSETS11.xls from 11CC subdirectory in 12 CAFR
     To update for next year, copy ending balances, paste special, using values and transpose.
     Before copying, make sure source file has cell format showing 2 dec places/pennies,not formatted to whole dollar; if not, adjust source file cell format to two dec
AGENCY                        General         Machinery and     Art, literature       Computer              Other Intangible    Accum. Depr.
NUMBER       Buildings      Infrastructure     Equipment      & Artifacts, Depr.      Software    Patents       Assets           Buildings


C0        35,942,371.26    2,427,905.21       3,744,028.24         —                      —            —             —          9,455,148.75
C1        22,961,068.36      295,037.12       3,345,357.04         —                      —            —             —          7,216,378.52
C2        83,739,420.30    4,390,286.75       8,671,919.66         —                      —            —             —         25,060,717.84
C3        17,131,247.86    1,386,577.93       3,857,172.55         —                      —            —             —          5,745,001.94
C4        11,142,627.82      818,740.06       1,310,114.47         —                      —            —             —          4,552,032.37
C5        37,041,047.10    1,177,086.03       5,473,135.16     55,000.00                  —            —             —         12,167,138.47
C6        45,099,162.45    3,620,674.25       2,608,898.09         —                      —            —             —          7,411,944.47
C7        41,407,271.80    1,706,111.84       7,279,765.78         —                      —            —             —         10,844,864.45
C8        99,892,697.22    5,567,123.73      10,791,069.85         —                      —            —             —         21,200,974.04
C9        24,322,034.28    1,598,268.44       2,719,086.62         —                      —            —             —          4,822,915.57
CA        43,619,433.83    1,299,036.17       7,027,623.81         —                      —            —             —          7,866,034.34
CB        46,399,285.83      544,450.11       7,008,218.13         —                      —            —             —         13,803,626.17
CC       279,373,952.27   23,658,990.60      22,055,338.95    434,000.00                  —            —             —         48,178,865.90
CD        23,583,265.65      329,789.16       6,545,760.29         —                      —            —             —          8,294,649.52
CE        27,996,105.89   11,868,628.45       3,694,049.79         —                      —            —             —         13,400,382.98
CF        36,134,215.95      801,110.24       2,852,507.48         —                      —            —             —          7,952,444.08
CG        34,731,274.00    2,530,964.20       7,841,871.96         —                      —            —             —          9,406,739.99
CH        39,679,686.85    1,740,608.76       6,537,506.32         —                      —            —             —         13,138,821.98
CJ        43,038,064.84      867,144.69       4,147,711.81         —                      —            —             —          9,374,102.54
CK        19,941,261.25      658,198.53       2,480,729.33         —                      —            —             —          4,934,456.05
CL        67,967,913.53    1,619,600.50      15,158,202.82         —               1,207,208.00        —             —         17,044,474.19
CM        75,407,752.70    3,412,758.05      10,901,649.92         —                      —            —             —         13,055,875.40
CN        61,847,961.10    3,795,225.92       5,867,022.94         —                      —            —             —         14,490,817.09
CP       136,700,134.23   15,992,751.26      23,791,233.88         —                      —            —             —         26,263,572.82
CQ        18,111,761.14      399,755.15       1,996,395.03         —                      —            —             —          5,374,677.10
CR        22,537,815.28    1,409,289.51       6,590,333.03         —                      —            —             —          8,184,818.96
CS        27,239,456.50      612,116.71       4,320,951.78         —                      —            —             —         10,716,216.93
CT        10,992,706.21    1,670,390.17       1,458,811.93         —                      —            —             —          3,992,420.71
CU        42,181,434.53    5,028,596.69       7,453,714.53         —                      —            —             —          9,400,266.24
CV        34,082,075.01      930,822.59       7,522,764.33         —                      —            —             —          8,489,957.49
CW         7,623,485.08    1,762,359.43       1,999,320.54         —                      —            —             —          3,857,071.43
CX        15,585,135.75      483,650.87       1,524,336.79         —                      —            —             —          2,857,699.28
CY        11,294,443.38      653,107.06       1,584,986.95         —                      —            —             —          3,732,601.76
CZ        30,210,160.86    2,106,392.62       2,939,216.79         —                      —            —             —          6,119,101.91
D0         9,460,052.64      239,610.03       2,119,866.62         —                      —            —             —          3,371,845.20
D1        20,249,195.66    1,992,854.71       4,051,648.51         —                      —            —             —          7,402,667.55
D2         8,555,717.57       89,942.65       1,010,096.77      5,000.00                  —            —             —          1,954,932.41
D3        15,486,406.71    2,817,411.08       3,171,230.14         —                      —            —             —          5,073,702.96
D4        43,706,029.36    2,953,783.46       8,731,553.95         —                      —            —             —          9,669,320.04
D5        25,204,908.23    1,046,588.54       5,208,538.61         —                      —            —             —          7,283,362.35
D6        26,259,336.13      549,573.51       2,434,052.67         —                      —            —             —          6,628,133.91
             AGENCY                           General          Machinery and     Art, literature      Computer                  Other Intangible   Accum. Depr.
             NUMBER        Buildings        Infrastructure      Equipment      & Artifacts, Depr.     Software     Patents          Assets          Buildings
             D7         11,694,720.15     242,311.00           1,078,635.62           —                    —            —                —       4,860,069.04
             D8         25,007,055.95   3,429,828.11           5,952,718.88           —                    —            —                —       6,974,786.41
             D9         19,716,692.10   1,768,844.24           3,356,004.47           —                    —            —                —       6,036,535.47
             DA         62,111,875.48   1,824,692.43           7,097,705.91           —                    —            —                —       6,738,886.04
             DB         17,332,870.70     943,081.81           4,305,624.34           —                    —            —                —       5,267,487.87
             DC         46,785,192.41   1,758,162.03           2,983,266.19           —                    —            —                —      11,827,882.55
             DD         16,947,351.19     522,028.77           3,030,044.78           —                    —            —                —       4,578,741.26
             DE         22,964,642.89   1,748,188.48           4,607,658.77           —                    —            —                —       9,711,863.16
             DF         14,346,415.00   1,725,897.66           3,079,445.13           —                    —            —                —       5,929,650.88
             DG         31,013,470.44     598,017.17           3,391,180.59           —                    —            —                —       8,932,240.96
             DH          9,175,655.83     399,974.95           1,783,104.77           —                    —            —                —       3,979,232.76
             DJ         32,765,978.29   1,728,148.77           5,502,877.76           —                    —            —                —       9,670,915.36
             DK        141,508,996.86   7,991,169.41           9,405,398.60           —                    —            —                —      21,958,428.09
             DL         37,763,203.58   1,120,213.81           5,458,072.54           —                    —            —                —      11,823,005.74
             DM         18,489,382.63   1,447,385.87           4,338,037.28           —                    —            —                —       8,495,120.16
             DN         30,336,268.00   4,074,845.10           6,908,513.79      45,500.00                 —            —                —      10,428,247.93
             DP         12,231,329.37     900,410.47           5,938,565.85           —                    —            —                —       5,037,475.47
                      2,274,070,477.28 149,076,512.86        318,044,649.13      539,500.00         1,207,208.00         0.00             0.00 562,041,344.85




             NOTE for OSC :


source file cell format to two dec places
                                                                                                                         Total Capital Assets, Net
AGENCY      Accum. Depr.    Accum. Depr.     Accum. Depr.           Accum. Depr.      Accum. Depr.    Accum. Depr.         Cap Assets Less Accum Depr
NUMBER Gen Infrastructure   Mach & Equip   Art, Lit & Artifacts   Computer Software     Patents      Other Intangible   (col C thru J)-(col K thru O)

C0          392,104.33      1,612,653.10           —                     —                    —               —                    32,287,664.53
C1          243,130.13      1,323,473.01           —                     —                    —               —                    21,291,210.25
C2        1,526,677.03      4,400,881.68           —                     —                    —               —                    71,611,864.16
C3          408,619.86      1,785,534.28           —                     —                    —               —                    15,358,703.78
C4          406,754.22        423,978.67           —                     —                    —               —                     7,967,333.40
C5          732,378.51      2,663,801.65        4,983.25                 —                    —               —                    31,258,967.33
C6          234,060.12      1,107,849.42           —                     —                    —               —                    44,488,138.22
C7          659,250.21      4,849,409.81           —                     —                    —               —                    40,750,515.23
C8        1,681,147.78      5,246,776.75           —                     —                    —               —                   133,139,388.20
C9          264,440.97      1,157,131.04           —                     —                    —               —                    25,511,737.67
CA          632,025.80      1,766,128.08           —                     —                    —               —                    44,795,572.29
CB          110,115.24      2,892,029.21           —                     —                    —               —                    41,357,588.08
CC        3,472,514.63      8,564,091.13       40,183.42                 —                    —               —                   285,476,150.26
CD          134,500.46      2,160,597.58           —                     —                    —               —                    20,701,930.82
CE        1,549,393.52      1,652,294.74           —                     —                    —               —                    27,839,084.85
CF          212,999.76      1,205,906.42           —                     —                    —               —                    32,586,090.77
CG          749,022.89      3,045,443.74           —                     —                    —               —                    32,499,403.54
CH          511,994.36      3,272,647.60           —                     —                    —               —                    31,466,722.99
CJ          605,049.05      2,545,426.85           —                     —                    —               —                    43,742,467.64
CK          223,119.07        774,446.77           —                     —                    —               —                    18,678,968.79
CL          491,131.88      5,313,448.39           —                372,222.59                —               —                    75,994,140.65
CM          586,645.97      3,586,379.56           —                     —                    —               —                    89,385,747.99
CN          793,833.82      2,205,681.54           —                     —                    —               —                    55,950,225.70
CP        2,093,115.61      5,709,205.83           —                     —                    —               —                   170,725,717.13
CQ          219,623.80        943,219.15           —                     —                    —               —                    14,165,191.27
CR          540,423.47      3,952,328.99           —                     —                    —               —                    26,241,257.70
CS          376,551.25      1,920,646.84           —                     —                    —               —                    19,898,394.84
CT          289,823.00        859,514.71           —                     —                    —               —                     9,152,913.94
CU        1,103,742.26      2,767,888.61           —                     —                    —               —                    54,097,295.49
CV          133,822.87      2,086,050.65           —                     —                    —               —                    33,646,740.23
CW          352,877.11        885,660.69           —                     —                    —               —                     7,646,321.74
CX          220,726.91        639,781.94           —                     —                    —               —                    14,449,479.20
CY          341,223.97        420,604.95           —                     —                    —               —                     9,466,261.50
CZ          316,788.81      1,380,670.53           —                     —                    —               —                    28,747,428.24
D0           75,329.74      1,188,146.40           —                     —                    —               —                     7,938,488.35
D1        1,414,345.87      1,766,862.53           —                     —                    —               —                    18,067,661.14
D2           32,673.69        516,209.20           —                     —                    —               —                     7,537,991.69
D3          405,192.37      1,443,265.26           —                     —                    —               —                    14,922,787.68
D4          561,272.34      2,662,454.32           —                     —                    —               —                    59,553,569.82
D5          240,378.90      1,658,119.69           —                     —                    —               —                    23,453,027.10
D6          148,694.54        920,862.25           —                     —                    —               —                    22,293,315.21
                                                                                                                          Total Capital Assets, Net
AGENCY      Accum. Depr.    Accum. Depr.     Accum. Depr.           Accum. Depr.      Accum. Depr.     Accum. Depr.         Cap Assets Less Accum Depr
NUMBER Gen Infrastructure   Mach & Equip   Art, Lit & Artifacts   Computer Software     Patents       Other Intangible   (col C thru J)-(col K thru O)
D7          121,599.68     429,069.61               —                     —                   —                —                     7,639,733.44
D8        1,080,832.76   2,587,441.25               —                     —                   —                —                    24,350,280.28
D9          279,843.03   1,294,264.36               —                     —                   —                —                    19,082,697.22
DA          379,669.70   1,991,343.54               —                     —                   —                —                    65,095,113.30
DB          281,859.58   1,505,191.83               —                     —                   —                —                    15,697,987.82
DC          562,504.98   1,065,668.84               —                     —                   —                —                    43,552,056.50
DD          234,432.93   1,217,428.72               —                     —                   —                —                    15,587,947.88
DE        1,121,586.98   2,601,986.74               —                     —                   —                —                    19,924,051.66
DF          977,023.07   1,191,661.97               —                     —                   —                —                    11,758,609.25
DG          319,843.07   1,603,118.09               —                     —                   —                —                    24,410,608.08
DH          309,090.81     726,789.38               —                     —                   —                —                     6,798,430.38
DJ          449,373.30   2,094,847.42               —                     —                   —                —                    28,880,089.92
DK        1,288,405.62   3,114,550.13               —                     —                   —                —                   175,042,930.13
DL          195,722.66   1,935,170.34               —                     —                   —                —                    32,353,327.14
DM          348,159.16   1,646,203.44               —                     —                   —                —                    14,599,932.72
DN        1,680,731.26   2,814,995.91          36,653.10                  —                   —                —                    28,020,179.79
DP          560,061.42   3,739,796.81               —                     —                   —                —                    10,745,111.96
         35,678,256.13 126,837,031.94           81,819.77            372,222.59                0.00             0.00             2,309,682,546.88




NOTE for OSC :
         For LT Liabilities Worksheet                LT Liabilities Ending Balances per 2011 CAFR = Beginning balances for 2012 CAFR
AGENCY   Updated for 6/30/11 numbers - ldl 3/13/12                                                                                              Per 2011 CAFR
NUMBER            COMMUNITY COLLEGE                                   Accrued Vacation Leave
                                                     Capital Leases Payable          Notes Payable                         Pollution Remed
                                                                                                          Annuity & Life Income Payable       Total Long-Term Liabilities

C0       Alamance Community College                     0.00               407,077.15              0.00             0.00               0.00           407,077.15
C1       South Piedmont Community College               0.00               735,909.88        169,143.88             0.00               0.00           905,053.76
C2       Asheville-Buncombe Tech Community College 0.00                  3,053,629.21              0.00             0.00               0.00         3,053,629.21
C3       Beaufort County Community College              0.00               509,101.20              0.00             0.00               0.00           509,101.20
C4       Bladen Community College                       0.00               326,863.37              0.00             0.00               0.00           326,863.37
C5       Blue Ridge Community College              43,106.32               617,482.67        130,876.66             0.00               0.00           791,465.65
C6       Brunswick Community College                    0.00               559,769.79              0.00             0.00               0.00           559,769.79
C7       Caldwell Community College and Tech Institute 0.00              1,933,811.34      3,039,124.00             0.00               0.00         4,972,935.34
C8       Cape Fear Community College                    0.00             1,265,283.65              0.00             0.00          43,367.31         1,308,650.96
C9       Carteret Community College                     0.00               597,403.23        373,207.75             0.00               0.00           970,610.98
CA       Catawba Valley Community College               0.00             2,557,350.21              0.00             0.00               0.00         2,557,350.21
CB       Central Carolina Community College       535,313.86             2,599,094.11              0.00             0.00               0.00         3,134,407.97
CC       Central Piedmont Community College             0.00             6,246,058.24     10,070,567.00             0.00               0.00        16,316,625.24
CD       Cleveland Community College                    0.00             1,476,313.25              0.00             0.00               0.00         1,476,313.25
CE       Coastal Carolina Community College             0.00               580,731.50              0.00             0.00               0.00           580,731.50
CF       College of the Albemarle                       0.00               431,613.72              0.00       467,737.40               0.00           899,351.12
CG       Craven Community College                       0.00               838,404.43              0.00             0.00               0.00           838,404.43
CH       Davidson County Community College              0.00               839,903.66        609,738.88             0.00               0.00         1,449,642.54
CJ       Durham Technical Community College             0.00             2,037,066.27              0.00             0.00               0.00         2,037,066.27
CK       Edgecombe Community College                    0.00             1,074,661.53              0.00             0.00               0.00         1,074,661.53
CL       Fayetteville Technical Community College       0.00             2,690,285.45              0.00             0.00               0.00         2,690,285.45
CM       Forsyth Technical Community College            0.00             2,703,941.84              0.00             0.00               0.00         2,703,941.84
CN       Gaston College                                 0.00             1,795,503.57              0.00             0.00               0.00         1,795,503.57
CP       Guilford Technical Community College           0.00             1,732,430.17              0.00             0.00               0.00         1,732,430.17
CQ       Halifax Community College                      0.00               712,034.93              0.00             0.00               0.00           712,034.93
CR       Haywood Community College                      0.00               783,026.31              0.00             0.00               0.00           783,026.31
CS       Isothermal Community College                   0.00               853,062.37              0.00             0.00               0.00           853,062.37
CT       James Sprunt Community College                 0.00               748,019.51              0.00             0.00               0.00           748,019.51
CU       Johnston Community College               383,039.19             1,462,465.81              0.00             0.00               0.00         1,845,505.00
CV       Lenoir Community College                       0.00               942,384.05         23,361.92             0.00               0.00           965,745.97
CW       Martin Community College                       0.00               269,850.12              0.00             0.00               0.00           269,850.12
CX       Mayland Community College                      0.00               634,412.04              0.00             0.00               0.00           634,412.04
CY       McDowell Technical Community College           0.00               967,099.30              0.00             0.00               0.00           967,099.30
CZ       Mitchell Community College                     0.00               623,193.09         50,000.00             0.00               0.00           673,193.09
D0       Montgomery Community College                   0.00               321,008.64              0.00             0.00               0.00           321,008.64
D1       Nash Community College                         0.00             1,492,369.85              0.00             0.00               0.00         1,492,369.85
D2        Pamlico Community College                 0.00              205,044.27            0.00            0.00             0.00          205,044.27
D3        Piedmont Community College                0.00            1,382,438.11            0.00            0.00             0.00        1,382,438.11
D4        Pitt Community College                    0.00            1,418,613.43            0.00            0.00             0.00        1,418,613.43
D5        Randolph Community College                0.00              897,819.59            0.00            0.00             0.00          897,819.59
D6        Richmond Community College                0.00              755,203.57            0.00            0.00             0.00          755,203.57
D7        Roanoke-Chowan Community College     20,980.03              223,727.52            0.00            0.00             0.00          244,707.55
D8        Robeson Community College                 0.00            1,035,244.59            0.00            0.00             0.00        1,035,244.59
D9        Rockingham Community College              0.00              451,215.67            0.00            0.00             0.00          451,215.67
DA        Rowan-Cabarrus Community College 22,988,543.53              935,862.21            0.00            0.00             0.00       23,924,405.74
DB        Sampson Community College                 0.00              626,425.79      319,952.70            0.00             0.00          946,378.49
DC        Sandhills Community College               0.00            1,372,121.23            0.00    1,317,042.60             0.00        2,689,163.83
DD        Southeastern Community College            0.00              716,842.86      566,576.61            0.00             0.00        1,283,419.47
DE        Southwestern Community College            0.00              884,339.44            0.00            0.00             0.00          884,339.44
DF        Stanly Community College                  0.00              665,469.81      155,594.54            0.00             0.00          821,064.35
DG        Surry Community College                   0.00              664,223.54            0.00            0.00             0.00          664,223.54
DH        Tri-County Community College              0.00              303,571.69            0.00            0.00             0.00          303,571.69
DJ        Vance-Granville Community College         0.00            1,661,606.58            0.00            0.00             0.00        1,661,606.58
DK        Wake Technical Community College          0.00            2,274,999.70            0.00            0.00       163,755.89        2,438,755.59
DL        Wayne Community College                   0.00              740,069.98      149,119.08            0.00             0.00          889,189.06
DM        Western Piedmont Community College        0.00              722,113.64            0.00            0.00             0.00          722,113.64
DN        Wilkes Community College            149,309.18            1,642,707.12            0.00            0.00             0.00        1,792,016.30
DP        Wilson Community College                  0.00              493,792.51            0.00            0.00             0.00          493,792.51
                                                    24,120,292.11   67,492,068.31   15,657,263.02    1,784,780.00       207,123.20      109,261,526.64



NOTE for OSC :
         Source: 11CC_LT_OBLIG.xls from 11CC subdirectory under 12CAFR
         Before copying make sure source file has cell format showing 2 dec places/pennies,not formatted to whole dollar; if not, adjust source file cell format to two d
         To update for next year, copy ending balances, paste special using values and transpose.
ong-Term Liabilities
st source file cell format to two dec places
       Updated for 6/30/12 figures        Restricted Due From
AGENCY from System Office - LDL 6.28.12      Primary Gov't
NUMBER      COMMUNITY COLLEGE                June 30, 2012

  C0     ALAMANCE CC                                 962,780.04
  C1     SOUTH PIEDMONT CC                                  0.00
  C2     ASHEVILLE-BUNCOMBE TCC                      158,932.90
  C3     BEAUFORT COUNTY CC                          240,652.00
  C4     BLADEN CC                                   509,120.28
  C5     BLUE RIDGE CC                               200,000.00
  C6     BRUNSWICK CC                                 18,520.00
  C7     CALDWELL CC & TI                            495,927.58
  C8     CAPE FEAR CC                              2,023,202.60
  C9     CARTERET CC                                 101,052.32
  CA     CATAWBA VALLEY CC                            90,575.00
  CB     CENTRAL CAROLINA CC                         800,002.13
  CC     CENTRAL PIEDMONT CC                       1,621,078.55
  CD     CLEVELAND CC                                237,663.78
  CE     COASTAL CAROLINA CC                         103,198.80
  CF     COLLEGE OF ALBEMARLE                        564,298.57
  CG     CRAVEN CC                                   364,363.26
  CH     DAVIDSON COUNTY CC                          607,000.00
  CJ     DURHAM TCC                                   95,695.87
  CK     EDGECOMBE CC                                686,800.20
  CL     FAYETTEVILLE TCC                          1,112,513.93
  CM     FORSYTH TCC                               3,280,347.61
  CN     GASTON COLLEGE                              771,629.58
  CP     GUILFORD TCC                              2,800,220.63
  CQ     HALIFAX CC                                  247,988.35
  CR     HAYWOOD CC                                  499,000.00
  CS     ISOTHERMAL CC                               584,520.07
  CT     JAMES SPRUNT CC                              19,455.00
  CU     JOHNSTON CC                                 225,500.52
  CV     LENOIR CC                                   802,367.89
  CW     MARTIN CC                                   391,301.64
  CX     MAYLAND CC                                  499,683.35
  CY     MCDOWELL TCC                                194,437.09
  CZ     MITCHELL CC                                  59,813.48
  D0     MONTGOMERY CC                                20,675.71
  D1     NASH CC                                     413,756.28
  D2     PAMLICO CC                                    1,111.88
  D3     PIEDMONT CC                                 239,310.70
  D4     PITT CC                                     342,546.24
  D5     RANDOLPH CC                                       0.00
  D6     RICHMOND CC                                 210,000.00
  D7     ROANOKE CHOWAN CC                                 0.00
  D8     ROBESON CC                                  712,619.31
  D9     ROCKINGHAM CC                                88,763.17
   DA      ROWAN-CABARRUS CC                                  2,384,688.32
   DB      SAMPSON CC                                                   0.00
   DC      SANDHILLS CC                                         720,998.83
   DD      SOUTHEASTERN CC                                      843,427.41
   DE      SOUTHWESTERN CC                                    2,117,872.62
   DF      STANLY CC                                            188,888.78
   DG      SURRY CC                                           1,163,632.84
   DH      TRI-COUNTY CC                                        244,768.00
   DJ      VANCE-GRANVILLE CC                                   671,396.98
   DK      WAKE TCC                                           2,119,225.33
   DL      WAYNE CC                                             500,936.63
   DM      WESTERN PIEDMONT CC                                  574,017.19
   DN      WILKES CC                                            663,200.95
   DP      WILSON CC                                            797,545.05
                                                               36,389,025.24

Note for OSC
Source: From spreadsheets provided by NC Comm Coll System Office at end of June each year.
Represents amounts booked by the System Office as due to the colleges for construction projects.
         Updated for 6/30/11 totals on 2/13/12-LDL         June 30, 2011
AGENCY                                                   Ending Net Assets
NUMBER             COMMUNITY COLLEGE                         Per CAFR      Equals "Net Assets - Beginning of Year" on Exhibit B

C0       Alamance Community College                       34,361,920.04
C1       South Piedmont Community College                 22,801,253.54
C2       Asheville-Buncombe Tech Community College        72,896,992.34
C3       Beaufort County Community College                17,479,255.85
C4       Bladen Community College                          8,880,612.91
C5       Blue Ridge Community College                     31,892,852.75
C6       Brunswick Community College                      45,689,670.79
C7       Caldwell Community College and Tech Institute    42,272,830.70
C8       Cape Fear Community College                     138,764,171.99
C9       Carteret Community College                       25,920,956.95
CA       Catawba Valley Community College                 50,256,600.04
CB       Central Carolina Community College               42,561,112.66
CC       Central Piedmont Community College              294,277,349.75
CD       Cleveland Community College                      23,725,439.33
CE       Coastal Carolina Community College               36,963,633.92
CF       College of the Albemarle                         42,048,481.75
CG       Craven Community College                         37,805,594.10
CH       Davidson County Community College                36,807,777.19
CJ       Durham Technical Community College               41,400,258.40
CK       Edgecombe Community College                      20,604,418.22
CL       Fayetteville Technical Community College         93,974,318.87
CM       Forsyth Technical Community College              99,369,195.15
CN       Gaston College                                   72,642,907.30
CP       Guilford Technical Community College            196,335,061.58
CQ       Halifax Community College                        16,134,987.95
CR       Haywood Community College                        38,646,633.37
CS       Isothermal Community College                     36,448,104.11
CT       James Sprunt Community College                   10,781,316.30
CU       Johnston Community College                       56,100,821.29
CV       Lenoir Community College                         35,388,193.86
CW       Martin Community College                          9,834,540.28
CX       Mayland Community College                        15,073,653.93
CY       McDowell Technical Community College              9,849,021.57
CZ       Mitchell Community College                       46,960,502.93
D0       Montgomery Community College                      8,367,112.18
D1       Nash Community College                           19,609,170.89
D2       Pamlico Community College                         8,664,748.61
D3       Piedmont Community College                       14,700,517.10
D4       Pitt Community College                           63,753,785.28
D5       Randolph Community College                       27,280,227.96
D6       Richmond Community College                       23,041,838.69
D7       Roanoke-Chowan Community College                  8,024,034.66
D8       Robeson Community College                        26,027,149.52
D9       Rockingham Community College                     21,150,417.22
DA       Rowan-Cabarrus Community College                 52,579,750.98
DB       Sampson Community College                        16,267,508.94
DC       Sandhills Community College                      59,696,126.62
DD       Southeastern Community College                   17,598,428.20
DE       Southwestern Community College                   30,772,602.88
DF       Stanly Community College                         11,797,660.89
DG       Surry Community College                          29,401,065.33
DH       Tri-County Community College                      8,828,154.85
DJ       Vance-Granville Community College                34,609,492.45
DK       Wake Technical Community College                185,653,018.11
DL       Wayne Community College                          33,620,851.13
DM       Western Piedmont Community College               19,041,478.60
DN       Wilkes Community College                         33,268,389.04
DP       Wilson Community College                         14,443,930.32
                                                           2,573,147,902.16



NOTE for OSC :
Source: 11CollWtb.xls from 11CC subdirectory under 12CAFR
To update for next year, copy ending balances, paste special using values and transpose.
                     N.C. Community Colleges                                            C0                  C1                   C2                   C3                   C4                   C5
                       CC-Component Unit                                                       CC1                 CC2                  CC3                  CC4                  CC5                  CC6
                           June 30, 2011



                                                                                             Alamance        S. Piedmont         Asheville-Bun             Beaufort              Bladen          Blue Ridge
                                   ASSETS
Current assets
Cash and cash equivalents...............................................                     2,455,132.79        2,033,418.56         4,213,037.69           555,445.09           609,660.86         1,106,335.20
Restricted/designated cash and cash equivalents............                                    339,299.30           92,971.31           582,466.50           403,270.81           140,016.93           264,136.81
Short-term investments......................................................                          -                   -                    -              34,065.01                  -                    -
Restricted short-term investments.....................................                                -                   -                    -             177,327.18                  -                    -
Receivables, net................................................................               900,074.85          469,604.83           702,053.15           118,302.28           354,698.17           334,844.21
Due from primary government...........................................                                -                   -                    -                    -                    -                    -
Due from State of NC component units............................                                      -            221,480.68                  -                    -             215,000.00                  -
Due from college component units ...................................                                  -                   -                    -                    -                    -                 697.76
Inventories.........................................................................           192,360.66          101,076.12         1,190,892.35           325,468.99           145,622.89            64,637.71
Prepaid Items.....................................................................                    -                   -              26,008.39                  -                    -              84,753.10
Notes receivable, net.........................................................                        -                   -               9,414.17                  -                    -              10,291.73
Total current assets...........................................................              3,886,867.60        2,918,551.50         6,723,872.25         1,613,879.36         1,464,998.85         1,865,696.52

Noncurrent assets
Restricted/designated cash and cash equivalents............                                 299,673.94                 -              54,668.33            32,224.00                     -          171,758.88
Receivables, net................................................................                   -                   -             143,867.27                  -                       -                 -
Restricted due from primary government..........................                              8,780.04                 -             162,115.90            90,000.00              236,300.10               -
Restricted due from State of NC component unit.............                                        -                   -                    -                    -                       -                 -
Restricted investments......................................................                       -                   -                    -           1,445,195.14                     -                 -
Other investments..............................................................                    -                   -                    -                    -                       -                 -
Notes receivable, net.........................................................                     -                   -                    -                    -                       -                 -
Capital assets - nondepreciable........................................                   1,633,266.00        3,472,729.39         5,798,514.00           922,861.52               78,616.31      3,081,000.92
Capital assets - depreciable, net.......................................                 30,654,398.53       17,818,480.86        65,813,350.16        14,435,842.26            7,888,717.09     28,177,966.41
Total noncurrent assets.....................................................             32,596,118.51       21,291,210.25        71,972,515.66        16,926,122.92            8,203,633.50     31,430,726.21
Total Assets.......................................................................      36,482,986.11       24,209,761.75        78,696,387.91        18,540,002.28            9,668,632.35     33,296,422.73


                                 LIABILITIES
Current Liabilities:
Accounts payable and accrued liabilities..........................                       (1,444,265.99)           (466,953.48)    (1,035,692.37)            (479,161.37)         (406,883.09)         (312,814.93)
Due to primary government...............................................                           -                (1,735.22)              -                       -                    -                (282.80)
Due to State of NC component units.................................                                -                      -                 -                       -                    -                    -
Unearned revenue.............................................................              (230,333.15)            (11,270.79)    (1,373,383.71)             (67,743.97)          (52,155.90)         (237,413.99)
Funds held for others.........................................................              (39,389.78)            (23,494.96)      (336,690.28)                    -              (2,117.08)          (61,592.61)
Long-term liabilities - current portion.................................                    (15,924.63)           (130,251.10)      (484,305.57)             (50,741.15)          (40,080.05)         (212,366.66)
Total Current liabilities.......................................................         (1,729,913.55)           (633,705.55)    (3,230,071.93)            (597,646.49)         (501,236.12)         (824,470.99)

Noncurrent Liabilities:
Funds held for others.........................................................                     -                   -                    -              (4,739.89)                    -                 -
U.S. Government grants refundable.................................                                 -                   -                    -                    -                       -                 -
Long-term liabilities............................................................          (391,152.52)        (774,802.66)       (2,569,323.64)         (458,360.05)            (286,783.32)      (579,098.99)
Total Noncurrent liabilities.................................................              (391,152.52)        (774,802.66)       (2,569,323.64)         (463,099.94)            (286,783.32)      (579,098.99)
Total Liabilities...................................................................     (2,121,066.07)      (1,408,508.21)       (5,799,395.57)       (1,060,746.43)            (788,019.44)    (1,403,569.98)

                               NET ASSETS:
Invested in capital assets, net of related debt...................                      (32,287,664.53) (21,122,066.37) (71,611,864.16) (15,358,703.78)                     (7,967,333.40) (31,084,984.35)
Restricted for:
 Nonexpendable:
    Scholarships and fellowships......................................                                -                   -             (54,668.33)    (1,445,405.14)                     -            (50,000.00)
    Loans...........................................................................                  -                   -                    -                 -                        -             (1,500.00)
    Other............................................................................                 -                   -                    -                 -                        -                   -
Total...................................................................................
 Expendable:
   Scholarships and fellowships......................................                          (73,223.41)        (1,782.71)      (20,960.20)     (209,976.16)      (21,642.13)       (1,885.08)
   Loans...........................................................................                   -          (12,151.69)       (8,460.42)       (1,530.61)             -         (80,846.22)
   Capital projects............................................................               (308,453.98)              -        (422,725.17)     (117,274.11)     (149,645.41)     (169,270.88)
   Other............................................................................          (146,902.15)      (244,367.20)     (125,868.04)     (348,372.35)     (361,008.01)     (252,413.84)
Total...................................................................................
Unrestricted........................................................................         (1,545,675.97) (1,420,885.57)     (652,446.02)       2,006.30         (380,983.96)    (251,952.38)
Total Net Assets.................................................................           (34,361,920.04) (22,801,253.54) (72,896,992.34) (17,479,255.85)      (8,880,612.91) (31,892,852.75)
                                                                                                      -                -                -                -                -                -
                                                                                              In Bal.           In Bal.          In Bal.          In Bal.          In Bal.          In Bal.


REVENUES
Operating Revenues
Student tuition and fees, net..............................................                  (4,312,930.30)   (1,779,732.55)   (6,644,655.22)     (962,394.79)     (841,942.83)   (3,179,235.62)
Federal grants and contracts.............................................                              -         (40,018.06)             -                -                -          (5,122.70)
State and local grants and contracts.................................                                  -        (550,098.07)             -                -                -        (256,475.00)
Nongovernmental grants and contracts............................                                       -                -                -                -                -                -
Sales and services, net......................................................                (1,084,781.49)     (205,059.46)   (3,215,405.76)     (450,513.02)     (292,725.29)     (274,330.08)
Other operating revenues..................................................                     (101,202.90)       (6,626.02)      (54,375.45)       (4,070.33)      (50,858.21)      (88,493.31)
Total operating revenues...................................................                  (5,498,914.69)   (2,581,534.16)   (9,914,436.43)   (1,416,978.14)   (1,185,526.33)   (3,803,656.71)
EXPENSES
Operating Expenses
Personal services...............................................................            21,597,999.58     14,472,237.62    35,204,749.53    11,404,387.88     9,242,511.65    14,058,407.32
Supplies and materials......................................................                 2,474,249.37      1,740,753.36     9,553,169.71     2,592,719.25     2,339,274.63     1,430,171.67
Services.............................................................................        3,296,171.42      2,321,224.03     5,438,670.94       861,511.31     1,045,542.21     1,693,607.95
Scholarships and fellowships............................................                    10,703,985.65      3,899,183.82     9,023,570.72     3,341,216.49     4,010,606.04     4,877,951.21
Utilities................................................................................      706,805.81        425,961.81     1,849,753.65       432,644.38       192,500.92       626,450.31
Depreciation.......................................................................            987,398.57        779,935.66     2,304,439.21       591,796.62       305,321.92     1,346,731.18
Total operating expenses..................................................                  39,766,610.40     23,639,296.30    63,374,353.76    19,224,275.93    17,135,757.37    24,033,319.64
   Operating loss................................................................           34,267,695.71     21,057,762.14    53,459,917.33    17,807,297.79    15,950,231.04    20,229,662.93
Services.............................................................................
NONOPERATING (REVENUES) EXPENSES
State aid.............................................................................      (15,586,575.96) (12,107,919.39) (24,074,550.89) (8,511,436.38) (6,671,451.31) (10,293,113.29)
County appropriations.......................................................                 (2,655,711.72) (1,640,800.83) (8,147,768.00) (1,944,245.00)       (638,884.88) (2,573,893.56)
Noncapital grants...............................................................            (14,286,050.64) (5,699,191.12) (15,462,391.92) (6,151,455.31) (7,354,135.96) (5,259,803.52)
Noncapital gifts, net...........................................................                (90,733.14)    (312,759.74)    (377,255.85)     (77,203.60)      (1,215.00)    (347,634.63)
Investment income, net.....................................................                     (20,859.13)      (2,212.63)     (44,318.25)    (229,000.50)      (2,876.44)      (2,498.45)
Interest and fees on capital-asset related debt.................                                       -          8,544.57             -               -               -          7,847.03
Other nonoperating revenues...........................................                                 -        (33,059.00)     (27,896.15)            -         (1,744.98)    (128,274.80)
Other nonoperating expenses...........................................                                 -               -        156,690.81       32,373.67             -               -
   Net nonoperating (revenues) expenses........................                             (32,639,930.59) (19,787,398.14) (47,977,490.25) (16,880,967.12) (14,670,308.57) (18,597,371.22)
      (Income)/loss before other rev,exp,gain,losses.........                                 1,627,765.12    1,270,364.00    5,482,427.08      926,330.67    1,279,922.47    1,632,291.71
State capital aid.................................................................           (1,514,979.53) (1,167,248.95) (3,534,145.85)      (684,952.02)    (526,922.05) (1,076,284.98)
County capital appropriations............................................                    (1,072,448.04)    (184,296.01)    (312,914.79)    (190,000.00)     (47,656.15) (1,122,164.31)
Capital grants.....................................................................            (118,976.00)      (6,182.10)    (265,472.00)    (362,996.13)    (258,690.04)     (10,344.00)
Capital gifts, net.................................................................                    -               -         (9,279.27)            -               -               -
Additions to endowments..................................................                              -               -               -        (81,025.00)            -               -
Special items......................................................................                    -               -               -               -               -               -
Extraordinary items............................................................                        -               -               -               -               -               -
    (Increase) decrease in net assets................................                        (1,078,638.45)     (87,363.06)   1,360,615.17     (392,642.48)     446,654.23     (576,501.58)
NET ASSETS
Net assets - beginning of year...........................................                   (33,140,095.86) (22,497,072.29) (74,055,877.87) (17,008,526.82)      (9,294,396.71) (30,718,879.04)
Restatements.....................................................................              (143,185.73)    (216,818.19)    (201,729.64)     (78,086.55)         (32,870.43)    (597,472.13)
Net assets - end of year.....................................................               (34,361,920.04) (22,801,253.54) (72,896,992.34) (17,479,255.85)      (8,880,612.91) (31,892,852.75)
                                                                                                      -                -                -                -                -                -
                                                                                              In Bal.           In Bal.          In Bal.          In Bal.          In Bal.          In Bal.
C6                   C7                   C8                    C9                   CA                  CB                   CC                    CD                  CE
        CC7                 CC8                   CC9                  CC10                 CC11                CC12                 CC13                  CC14                CC15



                                                                                                               Central              Central
     Brunswick            Caldwell             Cape Fear              Carteret            Catawba             Carolina             Piedmont              Cleveland            Coastal



       700,983.55         5,222,558.75         1,952,020.24            429,733.30         5,376,610.23        3,154,304.94      23,354,754.72         1,862,780.55           4,263,596.17
     1,124,421.31         1,328,045.12         5,354,401.92             95,517.69         1,740,604.60          149,899.68         706,073.65         1,124,431.23             346,114.38
              -                    -                    -              439,818.10                  -                   -                  -             704,137.54           1,079,631.00
              -               4,000.00                  -              192,592.41                  -                   -                  -             217,525.43             419,091.00
      (183,438.61)          479,645.54           730,337.53            350,052.07           722,016.58          460,123.55       3,156,563.72           985,846.73             759,850.14
              -                    -                    -                     -                    -                   -                  -                    -                      -
              -                    -                    -                4,800.00                  -            100,000.00                -                    -                      -
              -                    -                    -                     -                    -                   -           583,225.40                  -                      -
        60,284.51           641,990.38         1,106,586.28             33,806.53           313,851.18          254,506.60         655,524.17           253,451.20             311,674.06
              -                    -             167,055.87             45,361.25                  -                   -           479,166.67                  -               164,167.74
              -                    -                    -                5,689.64                  -                   -                  -                    -                 2,226.00
     1,702,250.76         7,676,239.79         9,310,401.84          1,597,370.99         8,153,082.59        4,118,834.77      28,935,308.33         5,148,172.68           7,346,350.49



           -             690,771.22          1,514,038.05           126,288.18         1,416,198.14          549,423.21          1,571,138.54           143,072.48           86,451.90
    103,361.16                  -            3,827,999.26                  -                    -                   -            2,077,493.56            50,958.26                 -
     18,520.00               500.58            418,877.60           101,580.43           155,215.00           26,303.13             65,077.55            45,160.79          103,198.80
           -                    -                     -                    -                    -             89,532.60                   -                    -                   -
           -              10,000.00                   -                    -                    -                   -                     -                    -          2,780,598.00
           -                    -                     -                    -                    -                   -                     -                    -            309,640.00
           -                    -                     -                    -                    -                   -                6,771.13                  -             31,982.00
  1,913,257.44         6,710,890.28         45,017,395.97         3,116,835.91         3,113,666.70        4,211,404.63         20,209,523.52           832,863.28          882,371.96
 42,574,880.78        34,039,624.95         88,121,992.23        22,394,901.76        41,681,905.59       37,146,183.45        265,266,626.74        19,869,067.54       26,956,712.89
 44,610,019.38        41,451,787.03        138,900,303.11        25,739,606.28        46,366,985.43       42,022,847.02        289,196,631.04        20,941,122.35       31,150,955.55
 46,312,270.14        49,128,026.82        148,210,704.95        27,336,977.27        54,520,068.02       46,141,681.79        318,131,939.37        26,089,295.03       38,497,306.04




        21,170.84     (1,473,138.24)           (6,342,464.86)         (312,242.72)    (1,184,725.01)           (181,470.09)        (2,887,942.48)        (562,819.01)      (595,579.40)
        (2,018.67)              -                        -                    -                 -                      -                     -                   -                 -
              -                 -                        -                    -                 -                      -                     -                   -                 -
       (82,880.95)      (261,705.38)             (339,662.47)         (130,475.58)      (330,644.88)           (228,574.28)        (4,246,096.32)        (193,744.91)      (287,271.79)
           899.22       (147,417.16)                     -              (2,691.04)      (190,747.88)            (36,116.79)          (403,925.58)        (130,978.53)       (39,113.44)
       (78,924.41)      (464,137.94)             (156,073.37)         (116,187.52)      (145,508.59)           (472,108.77)        (1,229,770.89)         (94,631.68)       (92,278.24)
      (141,753.97)    (2,346,398.72)           (6,838,200.70)         (561,596.86)    (1,851,626.36)           (918,269.93)        (8,767,735.27)        (982,174.13)    (1,014,242.87)



              -                 -              (1,455,754.67)              -                    -                   -                     -                    -            (30,975.99)
              -                 -                        -                 -                    -                   -                     -                    -                   -
      (480,845.38)    (4,508,797.40)           (1,152,577.59)      (854,423.46)       (2,411,841.62)      (2,662,299.20)       (15,086,854.35)       (1,381,681.57)        (488,453.26)
      (480,845.38)    (4,508,797.40)           (2,608,332.26)      (854,423.46)       (2,411,841.62)      (2,662,299.20)       (15,086,854.35)       (1,381,681.57)        (519,429.25)
      (622,599.35)    (6,855,196.12)           (9,446,532.96)    (1,416,020.32)       (4,263,467.98)      (3,580,569.13)       (23,854,589.62)       (2,363,855.70)      (1,533,672.12)



(44,488,138.22) (37,742,237.14) (133,139,388.20) (25,138,529.92) (44,795,572.29) (40,822,274.22) (275,405,583.26) (20,701,930.82) (27,839,084.85)



              -            (190,753.85)                  -                       -                 -                     -                    -                   -      (2,801,909.13)
              -                    -                     -                       -                 -                     -                    -                   -                -
              -            (115,000.00)                  -                       -                 -                     -                    -                   -                -
  (270,081.68)      (208,149.99)       (14,836.38)       (7,152.53)     (136,647.80)       (3,731.51)              -        (301,177.80)     (318,266.00)
   (86,105.71)              -                 -        (153,088.06)             -          (5,453.45)       (13,522.00)             -                -
  (662,295.85)      (463,614.02)    (4,282,522.73)     (189,113.20)   (1,141,293.18)     (602,286.11)    (3,443,995.66)     (205,382.97)     (177,402.13)
  (170,067.55)      (943,446.96)      (579,146.70)     (146,500.43)   (1,557,152.91)     (187,138.05)      (565,221.42)   (1,247,260.85)     (462,227.24)

    (12,981.78) (2,609,628.74)      (748,277.98)    (286,572.81) (2,625,933.86)     (940,229.32) (14,849,027.41) (1,269,686.89) (5,364,744.57)
(45,689,670.79) (42,272,830.70) (138,764,171.99) (25,920,956.95) (50,256,600.04) (42,561,112.66) (294,277,349.75) (23,725,439.33) (36,963,633.92)
          -                -                   -              -                -                -                   -              -                -
   In Bal.          In Bal.          In Bal.           In Bal.          In Bal.          In Bal.          In Bal.           In Bal.          In Bal.




   (936,749.87)   (3,507,057.50)   (10,266,494.31)   (1,617,262.00)   (4,857,156.84)   (4,143,280.68)   (20,230,143.99)   (2,496,877.82)   (5,720,408.06)
    (77,999.18)             -                 -                -                -                -                 -                -                -
   (485,942.19)     (750,754.00)              -                -                -        (379,309.54)              -                -                -
           -                -                 -                -                -                -                 -                -                -
 (1,099,541.37)   (1,659,119.99)    (3,515,276.30)     (192,983.62)   (3,490,205.99)     (883,172.68)    (6,841,748.86)     (365,097.23)   (1,916,458.40)
    (26,635.88)      (76,227.26)      (277,542.75)      (17,933.21)      (49,435.57)       (4,632.91)      (180,063.89)       (2,266.90)     (138,641.62)
 (2,626,868.49)   (5,993,158.75)   (14,059,313.36)   (1,828,178.83)   (8,396,798.40)   (5,410,395.81)   (27,251,956.74)   (2,864,241.95)   (7,775,508.08)



12,572,392.81     24,176,959.28    41,502,072.96     11,368,422.49    29,190,166.36    28,220,400.37     92,443,328.01    15,789,872.48    21,716,664.11
 1,553,151.30      6,223,537.47     9,821,238.75      1,425,022.01     7,084,472.74     5,530,393.67     10,006,784.63     5,422,441.87     5,024,037.66
 1,893,405.90      3,025,955.73     5,381,114.82      1,145,718.40     4,703,456.71     5,915,491.13     15,910,955.30     2,840,771.29     2,498,596.54
 2,150,408.85      7,279,652.33    12,306,998.44      3,406,246.23     5,337,571.43     7,306,468.03     27,955,418.65     6,703,638.11     7,753,671.74
   885,792.57        820,176.16     1,548,352.28        462,325.16       672,078.33       877,877.01      3,604,500.95       402,088.94       722,716.99
  (143,279.35)     1,383,321.49     3,236,091.36        680,967.76     1,100,588.10     1,450,659.46      7,350,826.53       858,608.19     1,120,766.36
18,911,872.08     42,909,602.46    73,795,868.61     18,488,702.05    48,088,333.67    49,301,289.67    157,271,814.07    32,017,420.88    38,836,453.40
16,285,003.59     36,916,443.71    59,736,555.25     16,660,523.22    39,691,535.27    43,890,893.86    130,019,857.33    29,153,178.93    31,060,945.32



 (8,786,462.25) (17,747,960.24)    (28,364,948.92) (7,846,022.11) (20,754,678.68) (23,130,420.94) (57,415,189.23) (13,729,130.63) (13,891,550.99)
 (3,394,057.63) (3,956,923.92)      (6,027,478.00) (2,043,000.00) (3,652,068.00) (3,679,094.04) (23,900,000.00) (1,415,129.00) (3,418,258.77)
 (3,229,184.50) (12,505,069.69)    (20,956,412.59) (5,464,587.69) (11,730,877.04) (13,315,195.39) (46,144,804.39) (10,800,972.24) (12,110,205.53)
   (194,099.72)    (579,197.97)       (611,554.20)    (222,764.88)     (45,615.05)            -      (1,089,212.87)            -       (191,507.57)
     (2,245.84)     (22,857.32)        (50,899.70)        (967.54)     (46,709.58)     (30,027.16)     (176,530.73)     (47,926.33)    (685,655.93)
           -               -                  -         16,463.23             -               -         344,067.93             -               -
    (49,734.82)     (20,314.90)         (6,542.17)      (4,524.96)            -        (11,304.00)     (380,997.38)            -               -
           -               -           122,049.31       13,189.40       65,220.22             -                -         91,440.55          654.18
(15,655,784.76) (34,832,324.04)    (55,895,786.27) (15,552,214.55) (36,164,728.13) (40,166,041.53) (128,762,666.67) (25,901,717.65) (30,296,524.61)
    629,218.83    2,084,119.67       3,840,768.98    1,108,308.67    3,526,807.14    3,724,852.33     1,257,190.66    3,251,461.28      764,420.71
   (524,323.65) (3,286,894.35)      (3,780,909.97)    (788,884.02) (2,481,653.85) (2,411,433.55)     (4,199,847.41) (2,841,757.85) (1,409,560.70)
    (41,773.37)    (100,000.00)    (20,877,284.28)    (235,792.16)            -     (1,981,837.42)   (2,194,729.94)     (75,000.00)    (682,741.23)
   (478,673.84)    (521,632.67)        (91,499.82)      (2,747.46) (3,932,700.23)             -                -       (785,749.96)    (108,974.78)
           -       (110,524.12)               -               -               -        (10,000.00)     (145,200.00)            -               -
           -               -                  -               -               -               -                -               -       (100,444.00)
           -               -                  -               -               -               -                -               -               -
           -               -                  -               -               -               -                -               -               -
   (415,552.03) (1,934,931.47)     (20,908,925.09)      80,885.03   (2,887,546.94)    (678,418.64)   (5,282,586.69)    (451,046.53) (1,537,300.00)

(45,341,670.17) (40,296,638.77) (117,855,246.90) (26,001,841.98) (47,369,053.10) (40,420,144.02) (286,667,407.21) (23,872,551.75) (34,768,258.87)
     67,551.41      (41,260.46)             -               -               -     (1,462,550.00)   (2,327,355.85)     598,158.95     (658,075.05)
(45,689,670.79) (42,272,830.70) (138,764,171.99) (25,920,956.95) (50,256,600.04) (42,561,112.66) (294,277,349.75) (23,725,439.33) (36,963,633.92)
          -                -                   -              -                -                -                   -              -                -
   In Bal.          In Bal.          In Bal.           In Bal.          In Bal.          In Bal.          In Bal.           In Bal.          In Bal.
CF                   CG                  CH                CJ                  CK                   CL                 CM                  CN                CP
       CC16                CC17                CC18               CC19                CC20               CC21                CC22               CC23                CC24



     College of
     Albemarle            Craven              Davidson           Durham         Edgecombe            Fayetteville           Forsyth             Gaston             Guilford



     1,877,154.49        600,045.69        5,176,490.76                  -          1,280,714.95     12,826,121.13       1,532,327.17        5,513,163.79         18,772,473.82
       426,140.80      1,549,212.70          878,704.94           889,042.29          324,260.36      1,152,180.61       3,763,340.96        1,483,127.19          4,026,233.74
       292,082.30               -                   -                    -                   -                 -                  -             11,430.00                   -
     2,418,691.69               -                   -                    -                   -                 -                  -             32,935.38                   -
       335,611.89        928,078.76          602,462.40           763,653.63          677,662.20      1,011,631.24       4,103,271.56        3,126,036.95          1,692,822.46
              -                 -                   -                    -                   -                 -                  -                   -                     -
       580,107.32        203,290.72                 -                    -             29,000.00               -            73,200.00                 -                     -
              -                 -             90,335.43                  -                   -                 -                  -                   -                     -
        96,589.42        208,851.51           80,081.54            42,896.53          410,143.33        632,845.33       1,395,264.11          485,364.87            950,775.37
              -            1,396.50          179,757.75                  -            108,686.66        439,646.69                -                   -            1,040,619.98
              -            2,318.51                 -                    -                   -           15,245.08           1,043.98                 -                2,940.44
     6,026,377.91      3,493,194.39        7,007,832.82         1,695,592.45        2,830,467.50     16,077,670.08      10,868,447.78       10,652,058.18         26,485,865.81



    252,011.17         1,032,719.63        1,261,250.71               -             71,450.99         2,485,665.80       2,502,542.53        3,645,339.40       2,500,524.71
           -              11,635.13                 -                 -                   -              12,318.15                -                   -         1,582,883.99
    112,093.57            64,363.26            8,714.78         95,695.87            4,637.20         4,694,205.09       3,477,385.49        3,334,615.43       1,076,683.11
           -                    -            210,000.00               -            775,519.31                  -                  -                   -                  -
  3,859,188.22         1,608,500.71                 -                 -                   -                    -                  -          2,790,749.50                -
    640,517.00               302.60                 -                 -                   -                    -                  -                   -                  -
           -                    -                   -                 -                   -                    -                  -                   -                  -
  2,169,607.36           596,500.00          432,385.00      8,214,124.74        1,530,801.57        13,262,492.85      16,892,488.25        1,930,348.19      28,307,492.02
 30,416,483.41        31,902,903.54       31,034,337.99     35,528,342.90       17,148,167.22        62,731,647.80      72,493,259.74       54,019,877.51     142,418,225.11
 37,449,900.73        35,216,924.87       32,946,688.48     43,838,163.51       19,530,576.29        83,186,329.69      95,365,676.01       65,720,930.03     175,885,808.94
 43,476,278.64        38,710,119.26       39,954,521.30     45,533,755.96       22,361,043.79        99,263,999.77     106,234,123.79       76,372,988.21     202,371,674.75




      (431,001.02)         534,052.51       (959,952.42)    (1,614,813.36)           (411,107.38)    (1,693,845.84)     (3,673,453.68)        (937,775.74)        (2,969,053.80)
              -            (11,361.32)        (1,260.66)              -                  (802.20)              -                  -                   -                     -
              -                   -                 -                 -                      -                 -                  -                   -                     -
       (41,510.71)        (521,594.85)      (348,646.64)      (276,033.35)           (198,032.43)      (844,977.47)       (466,730.40)        (883,736.04)        (1,102,423.06)
       (55,934.04)         (67,217.07)      (387,241.85)      (205,584.58)            (72,022.03)       (60,572.14)        (20,802.72)        (113,065.56)          (232,706.14)
      (135,988.35)         (25,671.44)      (338,651.59)      (196,247.45)           (159,388.77)      (383,450.75)       (169,770.83)        (161,236.22)          (301,509.02)
      (664,434.12)         (91,792.17)    (2,035,753.16)    (2,292,678.74)           (841,352.81)    (2,982,846.20)     (4,330,757.63)      (2,095,813.56)        (4,605,692.02)



           -                      -                 -                 -                   -                    -                  -                   -                     -
           -                      -                 -                 -                   -                    -                  -                   -                     -
   (763,362.77)           (812,732.99)    (1,110,990.95)    (1,840,818.82)        (915,272.76)       (2,306,834.70)     (2,534,171.01)      (1,634,267.35)        (1,430,921.15)
   (763,362.77)           (812,732.99)    (1,110,990.95)    (1,840,818.82)        (915,272.76)       (2,306,834.70)     (2,534,171.01)      (1,634,267.35)        (1,430,921.15)
 (1,427,796.89)           (904,525.16)    (3,146,744.11)    (4,133,497.56)      (1,756,625.57)       (5,289,680.90)     (6,864,928.64)      (3,730,080.91)        (6,036,613.17)



(32,586,090.77) (32,499,403.54) (30,844,273.88) (43,742,467.64) (18,678,968.79) (75,994,140.65) (89,385,747.99) (55,950,225.70) (170,725,717.13)



 (3,888,825.40)       (1,609,500.71)                  -                   -                  -           (39,050.00)        (303,222.34)    (3,347,918.51)                    -
           -                    -                     -                   -                  -                  -                   -                 -                       -
           -             (42,247.77)                  -                   -                  -                  -                   -                 -                       -
 (3,429,428.87)     (172,652.68)      (82,189.87)      (91,829.56)      (10,293.72)      (18,810.26)     (326,488.09)     (520,199.14)       (12,381.07)
     (1,842.90)      (49,123.80)      (10,938.86)      (13,877.10)             -        (246,945.44)     (197,800.77)             -          (26,067.72)
   (234,645.00)     (986,699.21)   (1,381,552.78)             -        (666,738.61)   (7,101,666.13)   (6,516,226.19)   (4,860,384.50)    (5,160,091.81)
   (273,934.51)   (2,915,235.69)     (727,254.76)   (1,554,741.59)     (253,575.54)      (68,201.86)   (1,501,520.53)     (575,566.41)    (2,075,273.96)

 (1,633,714.30)     469,269.30   (3,761,567.04)   4,002,657.49     (994,841.56) (10,505,504.53) (1,138,189.24) (7,388,613.04) (18,335,529.89)
(42,048,481.75) (37,805,594.10) (36,807,777.19) (41,400,258.40) (20,604,418.22) (93,974,318.87) (99,369,195.15) (72,642,907.30) (196,335,061.58)
          -                -                -                -                -                -                   -             -                   -
  In Bal.           In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.




 (1,632,343.55)   (4,432,805.69)   (2,577,367.66)   (5,629,014.31)   (1,015,483.81) (12,628,276.22) (8,740,848.74)      (5,693,730.99)    (4,631,722.72)
   (267,521.61)     (174,715.90)             -      (1,029,867.45)   (1,261,272.08)            -               -                  -                 -
   (292,368.94)      (11,280.00)     (207,667.29)   (1,581,265.82)      (10,076.04)     (29,349.75)            -          (205,447.32)              -
   (110,539.36)             -                -                -                -               -               -                  -                 -
   (347,402.47)     (248,273.83)   (1,111,154.11)     (419,670.04)     (412,434.23) (4,109,561.04) (3,379,466.18)       (3,470,441.19)   (10,405,599.54)
   (212,516.46)     (156,838.56)      (81,586.70)     (771,064.82)      (29,684.47)     (94,713.07)        (973.12)       (156,123.96)       (94,429.87)
 (2,862,692.39)   (5,023,913.98)   (3,977,775.76)   (9,430,882.44)   (2,728,950.63) (16,861,900.08) (12,121,288.04)     (9,525,743.46)   (15,131,752.13)



13,270,862.19     17,788,534.48    21,396,834.66    28,933,818.29    15,271,401.15    53,199,525.67    43,161,320.45    32,886,112.57     58,685,955.07
 2,111,467.22      2,625,064.76     3,757,034.95     4,503,950.86     4,407,810.01     9,913,409.91    12,917,848.52     9,030,255.10     19,077,257.20
 2,986,396.53      3,081,359.98     4,086,546.75     4,432,816.09     2,360,847.18     8,273,875.01     5,853,789.79     4,437,132.39      9,101,473.94
 3,333,817.29      6,289,401.86     8,993,114.24    11,978,833.47     5,693,226.27    15,931,055.78    11,574,322.63     6,835,875.13     23,838,902.51
   449,501.91        854,202.44       674,097.56       730,200.75       525,433.86     1,450,214.77     1,286,870.65     1,178,716.95      1,718,073.61
   951,869.84      1,287,248.30     1,583,265.67     1,123,866.31       594,230.35     1,981,958.76     1,968,175.99     1,244,194.86      4,220,192.23
23,103,914.98     31,925,811.82    40,490,893.83    51,703,485.77    28,852,948.82    90,750,039.90    76,762,328.03    55,612,287.00    116,641,854.56
20,241,222.59     26,901,897.84    36,513,118.07    42,272,603.33    26,123,998.19    73,888,139.82    64,641,039.99    46,086,543.54    101,510,102.43



(11,726,281.93) (12,279,721.90) (17,249,849.08) (18,693,191.31) (12,055,573.19) (37,484,085.91) (28,946,093.82) (23,229,958.06)          (36,100,236.04)
 (2,300,246.82) (3,455,130.00) (3,556,875.40) (4,616,767.04) (1,424,690.09) (8,841,568.00) (6,818,876.00) (4,288,723.00)                 (11,431,621.79)
 (5,702,029.10) (8,181,215.89) (13,775,275.06) (12,192,851.87) (11,903,028.79) (26,147,151.46) (24,962,631.99) (14,910,236.72)           (50,685,220.10)
   (503,389.16)    (890,793.33)    (184,530.02)            -       (135,995.00)            -       (305,436.28)    (418,142.00)             (261,094.03)
   (904,852.78)    (263,803.00)     (64,363.06)        (122.24)     (11,504.52)    (106,458.54)     (51,946.39)    (115,732.16)             (199,093.95)
           -               -         18,967.82             -               -               -               -               -                        -
    (14,946.50)        (968.40)            -               -               -         (5,452.56)    (101,195.35)     (20,466.30)                     -
           -               -        482,947.47             -               -        233,514.41             -          6,125.69               611,078.02
(21,151,746.29) (25,071,632.52) (34,328,977.33) (35,502,932.46) (25,530,791.59) (72,351,202.06) (61,186,179.83) (42,977,132.55)          (98,066,187.89)
   (910,523.70)   1,830,265.32    2,184,140.74    6,769,670.87      593,206.60    1,536,937.76    3,454,860.16    3,109,410.99             3,443,914.54
           -     (1,218,695.39) (2,338,215.73) (1,078,717.85) (1,147,919.57) (4,125,407.13) (3,599,081.43) (4,048,492.74)                 (8,108,918.26)
           -       (100,000.00)    (528,766.41) (2,414,128.92)     (100,000.08)          (2.28) (12,152,276.17) (1,629,697.08)           (14,587,198.07)
           -        (37,998.67)    (149,856.02)            -               -               -       (366,980.92)     (77,438.07)              (36,291.33)
           -               -        (10,000.00)            -               -           (130.00) (16,629,083.36)    (109,985.26)             (303,127.14)
           -        (52,726.53)            -               -               -               -       (143,671.83) (1,841,168.83)                      -
           -               -               -               -               -               -               -               -                        -
           -               -               -               -               -               -               -               -                        -
   (910,523.70)     420,844.73     (842,697.42)   3,276,824.10     (654,713.05) (2,588,601.65) (29,436,233.55) (4,597,370.99)            (19,591,620.26)

(41,282,161.81) (38,030,197.97) (36,184,591.02) (43,597,077.73) (19,941,051.89) (91,385,717.22) (69,932,961.60) (68,045,536.31) (176,743,441.32)
    144,203.76     (196,240.86)     219,511.25   (1,080,004.77)      (8,653.28)            -               -               -                -
(42,048,481.75) (37,805,594.10) (36,807,777.19) (41,400,258.40) (20,604,418.22) (93,974,318.87) (99,369,195.15) (72,642,907.30) (196,335,061.58)
          -                -                -                -                -                -                   -             -                   -
  In Bal.           In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.
CQ                  CR                  CS                   CT                   CU                CV                  CW                 CX                   CY
      CC25                CC26                 CC27                 CC28                CC29               CC30              CC31                 CC32                 CC33




     Halifax             Haywood         Isothermal          James Sprunt              Johnston           Lenoir             Martin             Mayland              McDowell



    822,882.03        2,458,044.88           1,851,938.16         1,459,162.88      2,919,570.77         1,017,564.26    1,547,709.74             511,971.12           556,135.47
    413,588.53          819,780.22           2,661,648.26           317,506.17      1,022,381.14           264,046.59      172,848.24             221,029.72           258,404.52
     89,270.91        2,033,519.55                    -                    -                 -                    -               -                      -                    -
     76,038.86          148,172.29               3,000.00                  -                 -                    -               -                      -               5,838.90
    349,988.47          870,538.26             494,332.88           288,670.62      3,055,407.94           923,072.95       66,937.01             164,463.10           230,348.27
           -                   -                      -                    -                 -                    -               -                      -                    -
           -                   -                30,000.00                  -                 -             347,707.00             -                      -              45,000.00
           -                   -                      -                    -                 -                    -               -                      -                    -
    182,905.85          198,055.85             398,046.90           239,773.97        420,604.82           103,850.13      175,315.94             130,333.19           232,940.88
           -                   -                16,333.38                  -                 -              30,100.04             -                      -                    -
      2,797.25                 -                    81.95                  -           28,981.28            55,606.98          282.50                    -             153,817.05
  1,937,471.90        6,528,111.05           5,455,381.53         2,305,113.64      7,446,945.95         2,741,947.95    1,963,093.43           1,027,797.13         1,482,485.09



      1,057.45        1,745,183.44        1,671,762.33           414,694.51                  -          121,969.03         545,407.38          395,881.85           318,868.60
           -             25,188.96                 -                    -                    -                 -                  -                   -                    -
      6,752.35                 -              9,000.07            19,455.00           711,137.82        672,395.62         181,301.64          138,072.35            24,800.63
    236,276.25                 -                   -                    -              40,000.00               -                  -                   -                    -
    703,673.17        5,512,429.37       11,087,739.03                  -                    -                 -                  -                   -              25,195.45
           -                   -                   -                    -                    -                 -                  -                   -                    -
           -                   -                   -                    -                    -          125,000.00                -                   -                    -
    194,800.00        8,381,391.30          739,284.87           172,764.05        12,705,446.85      1,820,909.31       1,356,765.92          574,563.92           428,154.79
 13,970,391.27       17,859,866.40       19,159,109.97         8,980,149.89        41,391,848.64     31,825,830.92       6,289,555.82       13,874,915.28         9,038,106.71
 15,112,950.49       33,524,059.47       32,666,896.27         9,587,063.45        54,848,433.31     34,566,104.88       8,373,030.76       14,983,433.40         9,835,126.18
 17,050,422.39       40,052,170.52       38,122,277.80        11,892,177.09        62,295,379.26     37,308,052.83      10,336,124.19       16,011,230.53        11,317,611.27




     (158,698.09)        (492,021.14)         (552,583.82)         (293,859.83)    (1,907,810.33)      (685,451.75)       (207,501.09)           (251,661.53)         (348,621.94)
             -                   -              (2,247.98)                 -                 -                 -                  -                (3,149.36)                 -
             -                   -                    -                    -                 -                 -                  -                      -                    -
      (37,313.53)        (130,489.70)         (212,224.80)          (28,731.86)    (2,341,428.05)      (238,405.37)         (8,691.25)            (23,815.43)         (143,981.87)
       (7,387.89)                -             (54,054.72)          (40,249.59)       (99,814.59)       (30,255.88)               -               (24,538.24)           (8,886.59)
      (84,945.77)        (114,556.75)         (163,190.84)          (94,175.66)      (454,470.94)      (165,599.90)        (25,716.72)           (159,618.07)          (39,320.62)
     (288,345.28)        (737,067.59)         (984,302.16)         (457,016.94)    (4,803,523.91)    (1,119,712.90)       (241,909.06)           (462,782.63)         (540,811.02)



             -                 -                   -                    -                    -                 -           (15,541.45)                   -                 -
             -                 -                   -                    -                    -                 -                  -                      -                 -
     (627,089.16)      (668,469.56)        (689,871.53)         (653,843.85)       (1,391,034.06)      (800,146.07)       (244,133.40)           (474,793.97)      (927,778.68)
     (627,089.16)      (668,469.56)        (689,871.53)         (653,843.85)       (1,391,034.06)      (800,146.07)       (259,674.85)           (474,793.97)      (927,778.68)
     (915,434.44)    (1,405,537.15)      (1,674,173.69)       (1,110,860.79)       (6,194,557.97)    (1,919,858.97)       (501,583.91)           (937,576.60)    (1,468,589.70)



(14,165,191.27) (26,241,257.70) (19,898,394.84)               (9,152,913.94) (53,714,256.30) (33,623,378.31) (7,646,321.74) (14,449,479.20)                      (9,466,261.50)



     (703,673.17)    (6,099,466.49)      (1,537,011.42)             (17,582.21)                -                   -         (49,870.76)                  -            (38,805.45)
             -                 -                   -                       -                   -                   -                -                     -                   -
             -                 -           (126,676.83)                    -                   -                   -            (600.10)                  -           (203,898.03)
  (184,217.39)      (560,608.04) (12,362,155.84)       (14,171.83)      (27,377.85)      (17,405.00)      (8,932.13)         (604.40)      (39,739.32)
   (15,497.12)        (8,113.29)     (72,822.36)        (5,631.00)     (134,901.64)       (8,942.70)     (71,604.99)       (1,333.52)       (3,683.57)
  (176,157.39)    (1,764,959.07)     (49,450.89)      (374,678.43)             -        (964,647.77)    (609,449.76)     (511,825.93)     (194,785.89)
  (238,280.29)      (466,768.41) (1,041,790.24)       (207,057.96)     (580,141.00)     (564,960.13)     (77,989.07)     (228,487.10)     (257,860.00)

   (651,971.32) (3,505,460.37) (1,359,801.69) (1,009,280.93) (1,644,144.50)        (208,859.95) (1,369,771.73)     118,076.22              356,012.19
(16,134,987.95) (38,646,633.37) (36,448,104.11) (10,781,316.30) (56,100,821.29) (35,388,193.86) (9,834,540.28) (15,073,653.93)          (9,849,021.57)
          -                -                -                -                -                -               -                -                -
  In Bal.           In Bal.          In Bal.          In Bal.          In Bal.          In Bal.         In Bal.          In Bal.          In Bal.




   (443,562.54)   (1,336,714.11)   (1,977,274.70)     (774,553.98)   (3,010,995.70)   (1,987,547.13)    (382,556.29)     (653,807.06)   (1,097,557.11)
           -         (99,842.62)             -      (1,171,399.52)     (247,040.62)     (994,988.99)            -                -                -
           -         (91,687.93)             -         (58,197.09)   (1,190,858.10)     (333,745.56)            -                -                -
           -                -          (2,109.94)             -                -                -               -                -                -
   (558,188.59)   (1,293,628.31)   (1,613,948.71)     (336,262.95)   (1,370,209.55)     (286,744.58)    (203,557.68)     (389,713.06)     (611,085.12)
    (47,832.62)     (362,842.41)       (1,958.57)      (12,017.05)          (78.00)      (24,462.33)     (34,662.00)       (4,581.00)       (2,087.85)
 (1,049,583.75)   (3,184,715.38)   (3,595,291.92)   (2,352,430.59)   (5,819,181.97)   (3,627,488.59)    (620,775.97)   (1,048,101.12)   (1,710,730.08)



11,251,912.30     12,915,725.20    14,239,934.62     9,498,929.75    21,851,963.29    20,346,174.93    5,333,281.93    10,563,267.03     8,643,724.21
 2,544,638.47      2,703,067.61     3,017,773.14     2,177,123.10     4,829,686.84     2,803,016.92    1,080,321.21     2,049,500.88     2,057,479.31
   906,587.56      1,559,821.24     2,372,552.55     1,620,548.82     3,437,765.73     2,865,076.65      899,151.52     1,303,559.94     1,318,684.69
 2,806,226.29      3,765,827.16     5,200,064.55     2,656,802.62     4,551,817.49     7,255,338.87    1,351,054.19     1,461,571.43     3,022,604.81
   436,445.64        370,947.33       580,016.64       305,303.34       969,886.40       849,507.85      325,045.37       309,552.88       199,362.67
   519,064.46        857,415.56     1,005,374.47       325,060.88     1,357,147.49     1,046,112.88      283,911.89       320,114.04       340,337.60
18,464,874.72     22,172,804.10    26,415,715.97    16,583,768.51    36,998,267.24    35,165,228.10    9,272,766.11    16,007,566.20    15,582,193.29
17,415,290.97     18,988,088.72    22,820,424.05    14,231,337.92    31,179,085.27    31,537,739.51    8,651,990.14    14,959,465.08    13,871,463.21



 (8,307,696.41) (8,956,682.99) (9,340,616.24) (6,790,182.20) (17,161,886.00) (16,429,494.75) (4,461,973.76) (8,587,085.99) (7,238,477.45)
 (1,012,972.81) (2,118,456.00) (2,000,321.56) (1,362,585.00) (3,926,501.59) (2,444,926.36)        (966,684.00)    (823,416.04)    (808,450.00)
 (7,280,349.07) (6,745,303.42) (9,180,585.49) (4,977,343.72) (8,942,602.42) (10,580,471.65) (2,860,693.16) (4,069,014.80) (5,151,549.49)
   (163,691.69)     881,030.89     (511,289.99)            -         (1,777.00)     (17,010.00)     (2,175.00)    (301,217.36)      (8,805.00)
    (67,853.62)    (787,875.77) (1,614,852.66)       (8,289.74)     (25,222.47)      (9,018.59)    (21,903.42)      (6,363.74)      (2,348.55)
           -               -               -               -               -          5,095.19            -               -               -
    (61,329.00)            -        (42,152.47)     (15,736.50)    (482,849.05)            -              -               -               -
           -         32,030.91        4,670.67        5,955.48             -         58,371.40      18,366.69       11,055.54             -
(16,893,892.60) (17,695,256.38) (22,685,147.74) (13,148,181.68) (30,540,838.53) (29,417,454.76) (8,295,062.65) (13,776,042.39) (13,209,630.49)
    521,398.37    1,292,832.34      135,276.31    1,083,156.24      638,246.74    2,120,284.75     356,927.49    1,183,422.69      661,832.72
   (520,628.92)    (895,675.37) (1,026,148.59)     (847,061.03) (2,332,816.58) (2,434,813.95)     (276,910.17)    (761,997.47)    (627,872.93)
    (11,576.19) (4,042,697.20)     (253,497.35)    (243,000.00) (4,006,276.29)     (183,489.60)    (25,000.00)    (154,491.00)     (30,998.00)
   (178,339.49)     (14,871.28)      (5,441.71)      (9,893.33)    (200,711.83)    (207,427.98)    (57,676.69)     (58,923.38)            -
           -               -               -               -        (12,000.00)     (50,000.00)           -       (170,000.00)     (23,850.00)
           -     (1,362,816.68)            -               -               -               -              -               -               -
           -               -               -               -               -               -              -               -               -
           -               -               -               -               -               -              -               -               -
   (189,146.23) (5,023,228.19) (1,149,811.34)       (16,798.12) (5,913,557.96)     (755,446.78)     (2,659.37)      38,010.84      (20,888.21)

(15,945,841.72) (33,623,405.18) (35,151,792.77) (10,764,518.18) (51,879,335.54) (34,632,747.08) (9,831,880.91) (15,111,664.77)          (9,643,345.53)
           -               -       (146,500.00)            -      1,692,072.21             -              -               -               (184,787.83)
(16,134,987.95) (38,646,633.37) (36,448,104.11) (10,781,316.30) (56,100,821.29) (35,388,193.86) (9,834,540.28) (15,073,653.93)          (9,849,021.57)
          -                -                -                -                -                -               -                -                -
  In Bal.           In Bal.          In Bal.          In Bal.          In Bal.          In Bal.         In Bal.          In Bal.          In Bal.
CZ                  D0                  D1                   D2                  D3                   D4                  D5                   D6                   D7
       CC34               CC35                 CC36                CC37                 CC38                CC39                 CC40                 CC41                CC42



                                                                                                                                                                         Roanoke-
      Mitchell      Montgomery                 Nash               Pamlico             Piedmont               Pitt              Randolph             Richmond             Chowan



     3,377,573.93        404,298.19            965,489.41       517,197.47              778,786.15      4,514,060.95           1,364,572.71         1,747,005.46         253,024.85
       974,963.76        218,110.93            604,709.11       226,613.22              172,815.32      1,007,330.01             502,897.58           267,722.72         362,674.02
              -                 -               41,678.45              -                       -                 -                      -                    -                  -
              -                 -                     -                -                       -                 -                      -                    -                  -
       882,589.79        172,698.79            191,827.59       236,333.42              175,284.44      4,466,486.21             333,007.93           189,102.73          43,043.32
              -                 -                     -                -                       -                 -                      -                    -                  -
              -                 -              164,000.00              -                       -                 -                      -                    -            99,460.00
              -                 -                     -                -                       -                 -                 8,944.78                  -                  -
       345,878.92        159,604.90            348,468.84        96,181.50              226,551.05      1,003,492.14             654,634.93            20,591.01          83,916.23
       115,640.04               -                     -                -                       -                 -                      -                    -            28,720.75
              -                 -                     -                -                       -            4,485.00                    -                    -               499.28
     5,696,646.44        954,712.81          2,316,173.40     1,076,325.61            1,353,436.96     10,995,854.31           2,864,057.93         2,224,421.92         871,338.45



  1,309,372.86          16,335.43           418,241.03          438,500.24                  -             166,553.06        2,357,378.03                  -              8,201.99
           -                  -                    -                   -                    -                    -                   -                    -                   -
     79,770.93          20,675.71           849,311.99            1,111.88            57,310.70            90,456.45                 -               3,105.69                 -
           -                  -                    -                   -                    -                    -                   -                    -                   -
  1,843,597.08                -             100,034.55                 -                    -                    -                   -                    -                   -
 11,138,452.48                -                    -                   -                    -                    -                   -                    -                   -
           -                  -                    -                   -                    -                    -                   -                    -                   -
  1,308,219.22         754,280.40         2,357,838.21          381,050.00           369,900.34        17,055,249.75        1,174,852.66           748,043.60           34,805.00
 27,439,209.02       7,184,207.95        15,709,822.93        7,156,941.69        14,552,887.34        42,498,320.07       22,278,174.44        21,545,271.61        7,604,928.44
 43,118,621.59       7,975,499.49        19,435,248.71        7,977,603.81        14,980,098.38        59,810,579.33       25,810,405.13        22,296,420.90        7,647,935.43
 48,815,268.03       8,930,212.30        21,751,422.11        9,053,929.42        16,333,535.34        70,806,433.64       28,674,463.06        24,520,842.82        8,519,273.88




   (878,695.49)          (186,164.34)         (402,746.30)        (165,475.17)         (148,315.18)    (5,240,205.05)           (333,270.71)         (574,763.94)        (241,037.33)
           -                     -              (2,362.66)                -                    -              (44.74)                   -                    -                   -
           -                     -                    -                   -                    -                 -                      -                    -                   -
   (237,288.19)           (17,709.88)          (98,728.30)         (15,345.01)          (78,506.75)      (374,125.39)           (134,728.71)         (101,857.04)                -
    (65,588.33)           (38,217.26)         (146,044.11)          (3,316.36)          (23,758.20)              -               (28,416.09)          (47,179.58)          (9,494.34)
    (52,316.94)           (48,729.11)         (154,877.32)         (27,496.43)          (70,961.83)      (145,545.62)           (144,057.35)         (149,681.35)         (83,802.72)
 (1,233,888.95)          (290,820.59)         (804,758.69)        (211,632.97)         (321,541.96)    (5,759,920.80)           (640,472.86)         (873,481.91)        (334,334.39)



           -                     -                 -                      -                 -             (19,659.75)                -                    -                      -
           -                     -                 -                      -                 -                    -                   -                    -                      -
   (620,876.15)          (272,279.53)    (1,337,492.53)           (177,547.84)    (1,311,476.28)       (1,273,067.81)        (753,762.24)         (605,522.22)           (160,904.83)
   (620,876.15)          (272,279.53)    (1,337,492.53)           (177,547.84)    (1,311,476.28)       (1,292,727.56)        (753,762.24)         (605,522.22)           (160,904.83)
 (1,854,765.10)          (563,100.12)    (2,142,251.22)           (389,180.81)    (1,633,018.24)       (7,052,648.36)      (1,394,235.10)       (1,479,004.13)           (495,239.22)



(28,697,428.24) (7,938,488.35) (18,067,661.14) (7,532,991.69) (14,922,787.68) (59,553,569.82) (23,453,027.10) (22,293,315.21) (7,618,753.41)



 (1,840,590.02)                  -                    -           (218,999.35)                 -           (166,553.05)                 -                    -                   -
           -                     -                    -                   -                    -                   -                    -                    -                   -
    (51,765.00)                  -                    -           (156,562.43)                 -                   -                    -                    -                   -
   (668,009.98)            -        (249,101.60)     (56,880.27)       (4,432.60)      (69,644.94)         (395.09)       (2,199.46)     (214,426.82)
           -               -         (28,205.14)     (45,711.74)       (5,004.28)      (93,422.72)       (1,298.96)             -         (15,147.46)
   (639,283.22)     (37,011.14)   (1,204,430.67)     (75,840.43)      (52,767.32)     (224,765.43)   (2,331,524.78)         (513.52)             -
 (1,101,503.11)    (177,924.86)     (311,094.92)    (105,168.58)      (36,802.40)     (569,279.91)     (464,253.98)     (221,969.92)     (223,008.31)

(13,961,923.36) (213,687.83)       251,322.58    (472,594.12)     321,277.18   (3,076,549.41) (1,029,728.05)     (523,840.58)     47,301.34
(46,960,502.93) (8,367,112.18) (19,609,170.89) (8,664,748.61) (14,700,517.10) (63,753,785.28) (27,280,227.96) (23,041,838.69) (8,024,034.66)
          -               -                -               -                -                -                -                -                -
  In Bal.          In Bal.          In Bal.         In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.




 (2,589,909.22)    (718,653.92)   (2,041,701.36)    (181,451.02)   (1,208,055.39) (7,967,041.97)     (2,333,594.95)     (964,696.93)     (353,024.51)
           -               -        (286,211.55)            -                -       (876,200.39)              -                -        (300,381.82)
           -               -        (454,369.94)            -                -               -                 -        (117,500.00)      (73,898.00)
           -               -                -               -                -       (419,613.56)              -                -                -
 (1,139,436.67)     (72,498.72)   (1,393,579.41)    (118,719.56)     (520,904.47) (2,470,404.62)     (1,396,106.23)     (265,441.02)      (67,038.07)
    (66,722.80)        (443.45)       (4,267.00)            -         (23,324.61)    (256,142.13)      (120,544.54)      (65,755.18)         (364.96)
 (3,796,068.69)    (791,596.09)   (4,180,129.26)    (300,170.58)   (1,752,284.47) (11,989,402.67)    (3,850,245.72)   (1,413,393.13)     (794,707.36)



16,645,566.34     6,253,987.44    15,016,634.16    4,773,235.69    15,883,191.07    35,550,171.07    15,127,457.23    12,853,470.68     6,663,175.89
 4,765,773.22       800,916.29     3,634,706.44      608,902.70     1,681,666.68     8,190,108.61     3,524,282.73     1,650,865.67       816,618.15
 2,053,694.85       449,921.46     2,423,500.74      423,318.08     1,449,479.71    10,205,267.22     1,542,892.05     1,447,677.41       720,953.73
 5,095,876.68     1,767,580.89     3,378,605.70      642,732.14     4,378,037.95    13,063,607.10     4,335,740.52     5,248,328.35     1,803,941.15
   722,778.64       189,271.91       516,352.23      118,972.47       351,230.95     1,409,359.19       547,371.38       411,642.35       268,824.74
   817,864.95       382,214.03       739,789.91      233,380.71       614,266.10     1,286,463.75       773,332.47       745,589.18       369,425.56
30,101,554.68     9,843,892.02    25,709,589.18    6,800,541.79    24,357,872.46    69,704,976.94    25,851,076.38    22,357,573.64    10,642,939.22
26,305,485.99     9,052,295.93    21,529,459.92    6,500,371.21    22,605,587.99    57,715,574.27    22,000,830.66    20,944,180.51     9,848,231.86



(11,795,456.04) (5,178,796.17) (11,313,584.87) (4,096,033.26) (12,742,037.38) (23,318,109.96) (11,018,890.37) (10,284,524.93) (5,503,267.45)
 (2,454,301.00) (776,796.75) (1,675,180.00) (519,345.96) (1,216,429.00) (4,370,835.00) (2,312,508.74) (1,644,768.00)            (823,083.48)
 (9,037,801.36) (2,468,561.48) (6,389,962.91) (1,464,840.39) (7,577,314.85) (27,020,248.99) (7,297,009.36) (8,053,442.69) (2,594,561.24)
 (1,473,954.30)    (94,485.93)    (275,796.07)    (35,938.06)     (87,425.73)    (298,977.26)    (257,570.82)    (297,327.67)    (11,231.05)
 (2,493,106.96)     (2,015.62)     (35,279.99)    (11,254.30)      (4,471.02)     (32,426.09)     (28,369.23)      (7,360.66)     (1,578.34)
      3,056.13            -               -              -               -               -               -               -         2,529.91
    (30,429.43)           -               -              -               -        (46,692.50)     (47,342.89)     (17,780.95)    (46,531.83)
      8,200.20            -      2,342,738.60            -         57,110.00             -               -         39,572.54            -
(27,273,792.76) (8,520,655.95) (17,347,065.24) (6,127,411.97) (21,570,567.98) (55,087,289.80) (20,961,691.41) (20,265,632.36) (8,977,723.48)
   (968,306.77)    531,639.98    4,182,394.68     372,959.24    1,035,020.01    2,628,284.47    1,039,139.25      678,548.15     870,508.38
 (2,146,275.83) (387,120.16) (1,471,311.72) (208,332.14)         (851,231.82) (2,903,223.11) (2,001,238.92)      (562,908.31)   (385,956.16)
 (3,270,896.36)    (17,203.25)    (547,607.50)           -         (4,050.00) (9,724,014.08)     (707,214.66)            -        (6,755.52)
           -      (171,513.00)            -              -               -        (87,950.78)    (266,815.75)    (368,011.93)    (43,246.66)
   (172,480.00)    (51,164.00)            -        (5,000.00)    (198,217.81)    (440,275.20)            -     (2,941,505.66)           -
    (15,820.00)           -       (367,806.47)           -               -               -               -               -              -
           -              -               -              -               -               -               -               -              -
           -              -               -              -               -               -               -               -              -
 (6,573,778.96)    (95,360.43)   1,795,668.99     159,627.10      (18,479.62) (10,527,178.70) (1,936,130.08) (3,193,877.75)      434,550.04

(39,590,609.29) (8,271,751.75) (21,294,660.98) (8,824,375.71) (14,668,246.81) (51,733,965.46) (25,594,182.43) (19,847,960.94) (8,273,920.17)
   (796,114.68)           -       (110,178.90)           -        (13,790.67) (1,492,641.12)      250,084.55             -      (184,664.53)
(46,960,502.93) (8,367,112.18) (19,609,170.89) (8,664,748.61) (14,700,517.10) (63,753,785.28) (27,280,227.96) (23,041,838.69) (8,024,034.66)
          -               -                -               -                -                -                -                -                -
  In Bal.          In Bal.          In Bal.         In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.
D8                   D9                   DA                  DB                   DC                DD                DE                   DF                  DG
       CC43                 CC44                 CC45                CC46                CC47             CC48                CC49                 CC50               CC51



                                                Rowan-
     Robeson          Rockingham               Cabarrus            Sampson              Sandhills      S. Eastern       S. Western                Stanly              Surry



       714,260.41         1,453,220.33         5,697,411.31          639,790.93      3,306,964.86      1,525,197.06         2,926,294.39           641,293.16     2,856,951.75
       992,533.98           307,339.83         1,803,318.92          430,168.91      2,202,789.99        606,941.52           957,269.66           512,204.81     1,089,361.29
              -                    -             116,524.00          137,294.81               -          129,490.48                  -                    -                -
              -                    -                    -             19,485.82               -                 -                    -                    -                -
     1,178,902.24           308,586.90           823,207.14          205,726.23        788,162.68        603,226.60           560,869.88           712,559.88       317,460.93
              -                    -                    -                   -                 -                 -                    -                    -                -
       170,143.80                  -                    -             41,016.70               -           17,000.00                  -                    -         800,000.00
              -                    -                    -                   -                 -                 -                    -                    -                -
        42,638.53           348,216.47           170,746.40          225,877.50        112,124.85        286,178.95            60,669.90           183,916.19       302,349.31
              -                    -                    -                   -                 -                 -                    -                    -                -
              -               9,664.92             4,228.10            2,929.89          8,351.12               -                    -                    -                -
     3,098,478.96         2,427,028.45         8,615,435.87        1,702,290.79      6,418,393.50      3,168,034.61         4,505,103.83         2,049,974.04     5,366,123.28



     43,714.36           304,142.35         2,734,758.49                 -             303,240.69        226,841.18        213,841.04                  -            136,007.11
           -                    -                    -                   -             237,229.62               -        2,928,602.22                  -                   -
    150,984.31           145,084.36         1,281,370.04                 -             650,818.88        601,581.26      5,460,321.05                  -            763,644.84
           -                    -                    -                   -                    -                 -                 -                    -                   -
           -                    -             775,870.00           80,675.73         8,222,321.04               -                 -                    -                   -
           -                    -                    -                   -           6,253,359.37        380,678.84               -                    -                   -
           -                    -                    -                   -                    -           31,140.24               -                    -                   -
    603,737.76         1,851,799.27         3,170,738.76          170,950.25         5,481,492.24      1,119,126.05      4,038,998.40           705,187.38          263,142.00
 23,746,542.52        17,230,897.95        61,924,374.54       15,527,037.57        38,070,564.26     14,468,821.83     15,885,053.26        11,053,421.87       24,147,466.08
 24,544,978.95        19,531,923.93        69,887,111.83       15,778,663.55        59,219,026.10     16,828,189.40     28,526,815.97        11,758,609.25       25,310,260.03
 27,643,457.91        21,958,952.38        78,502,547.70       17,480,954.34        65,637,419.60     19,996,224.01     33,031,919.80        13,808,583.29       30,676,383.31




      (424,614.21)         (299,655.93)    (1,234,449.45)           (225,118.72)    (1,016,042.72)      (706,651.12)    (1,122,892.78)         (482,738.40)          (297,603.42)
        (3,785.72)             (985.92)              -                (1,370.60)              -                 -                 -                    -                     -
              -                    -                 -                      -                 -                 -                 -                    -                     -
       (57,749.72)          (48,555.93)      (653,816.59)            (18,000.70)    (2,128,710.53)      (174,523.57)      (243,491.01)         (529,689.01)          (177,354.32)
       (94,914.15)           (8,121.71)      (110,124.94)            (22,576.89)      (107,375.90)      (233,201.65)        (8,593.69)         (177,430.64)          (136,136.70)
      (162,636.93)          (51,799.56)      (770,380.03)           (162,850.35)      (207,039.99)      (178,404.92)      (193,670.33)          (58,191.97)           (18,863.95)
      (743,700.73)         (409,119.05)    (2,768,771.01)           (429,917.26)    (3,459,169.14)    (1,292,781.26)    (1,568,647.81)       (1,248,050.02)          (629,958.39)



           -                       -               -                     -                    -                 -                 -                    -                   -
           -                       -               -                     -                    -                 -                 -                    -                   -
   (872,607.66)            (399,416.11) (23,154,025.71)          (783,528.14)       (2,482,123.84)    (1,105,014.55)      (690,669.11)         (762,872.38)        (645,359.59)
   (872,607.66)            (399,416.11) (23,154,025.71)          (783,528.14)       (2,482,123.84)    (1,105,014.55)      (690,669.11)         (762,872.38)        (645,359.59)
 (1,616,308.39)            (808,535.16) (25,922,796.72)        (1,213,445.40)       (5,941,292.98)    (2,397,795.81)    (2,259,316.92)       (2,010,922.40)      (1,275,317.98)



(24,345,613.28) (19,082,697.22) (42,106,569.77) (15,697,987.82) (43,552,056.50) (15,587,947.88) (19,924,051.66) (11,628,014.71) (24,410,608.08)



              -            (132,858.15)    (1,257,443.10)            (80,675.73)    (4,131,638.45)               -            (25,500.00)                  -                  -
              -                    -                 -                      -                 -                  -                   -                     -                  -
              -                    -          (65,450.00)                   -       (3,076,880.68)               -                   -                     -                  -
   (93,257.49)       (23,233.86)     (282,274.55)      (19,367.46)             -        (175,082.60)       (6,707.97)         (914.00)             -
          -          (27,711.82)      (19,028.42)       (7,528.73)       (7,000.00)      (95,785.29)       (7,426.07)      (11,079.78)       (2,293.80)
  (628,894.89)      (576,890.85)   (4,680,956.78)       (5,869.03)     (781,055.04)     (601,581.26)   (8,691,292.01)         (835.44)     (322,303.23)
  (569,605.64)      (184,978.86)     (630,947.20)     (417,292.29)   (6,280,265.23)     (493,716.53)     (172,366.89)       (2,940.41)     (683,971.81)

   (389,778.22) (1,122,046.46) (3,537,081.16)       (38,787.88) (1,867,230.72)     (644,314.64) (1,945,258.28)     (153,876.55) (3,981,888.41)
(26,027,149.52) (21,150,417.22) (52,579,750.98) (16,267,508.94) (59,696,126.62) (17,598,428.20) (30,772,602.88) (11,797,660.89) (29,401,065.33)
          -                -                -                -                -                -                -                -                -
  In Bal.           In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.




 (1,241,024.69)   (1,465,069.93)   (5,027,491.68)     (903,758.25)   (3,762,906.46)     (991,220.24)   (1,879,269.98)   (2,135,217.76)   (2,955,543.15)
        936.10              -                -         (37,074.94)             -      (1,962,075.87)     (168,182.65)     (340,635.89)             -
     (4,605.00)             -                -         (98,568.48)             -        (246,658.30)      (91,710.77)      (23,640.49)             -
           -                -                -                -                -                -                -                -                -
   (316,067.53)     (719,431.55)     (692,357.71)     (438,860.06)     (444,550.64)     (651,071.76)     (108,485.93)     (956,283.09)   (1,677,919.84)
   (543,286.09)      (87,088.47)       (3,663.36)       (2,170.97)     (151,816.85)      (29,219.33)      (51,343.63)     (165,171.45)       (8,204.43)
 (2,104,047.21)   (2,271,589.95)   (5,723,512.75)   (1,480,432.70)   (4,359,273.95)   (3,880,245.50)   (2,298,992.96)   (3,620,948.68)   (4,641,667.42)



18,577,013.80     12,524,353.23    30,032,938.94    10,188,645.94    24,843,663.14    14,563,213.61    14,485,771.67    16,148,230.19    18,324,767.83
 2,580,552.88      3,275,517.06     5,163,486.44     1,996,909.25     2,642,028.61     3,140,137.24     1,813,514.94     2,829,508.95     4,819,003.58
 2,751,114.95      1,350,450.74     8,349,610.90     1,070,026.66     2,162,924.80     1,855,299.92     1,986,158.28     1,782,886.41     2,404,670.43
 7,472,369.04      3,524,806.92    14,558,757.50     2,537,650.17     8,127,327.17     3,659,299.22     4,232,021.81     4,138,206.40     3,988,672.49
   517,413.30        475,174.24       963,302.56       322,806.97     1,093,168.69       309,286.89       467,773.02       438,193.84       543,251.39
 1,086,830.84        491,777.14     1,213,965.10       569,445.76     1,199,605.58       450,887.16     1,029,346.48       761,085.76       815,973.50
32,985,294.81     21,642,079.33    60,282,061.44    16,685,484.75    40,068,717.99    23,978,124.04    24,014,586.20    26,098,111.55    30,896,339.22
30,881,247.60     19,370,489.38    54,558,548.69    15,205,052.05    35,709,444.04    20,097,878.54    21,715,593.24    22,477,162.87    26,254,671.80



(15,478,950.32) (9,784,088.23) (26,616,968.81) (8,252,098.38) (17,484,439.19) (10,332,992.90) (10,266,813.18) (12,640,225.61) (13,696,265.82)
 (2,030,000.00) (2,101,430.00) (3,750,234.88) (1,116,661.00) (4,229,552.70) (1,148,889.00) (1,945,597.00) (1,274,830.00) (2,369,740.00)
(11,644,289.71) (7,214,629.97) (22,387,919.96) (4,787,273.10) (11,495,648.79) (7,182,321.49) (8,296,141.18) (7,405,936.89) (7,921,795.42)
    (48,165.12)     (36,060.00)    (224,563.00)     (79,269.71)    (231,268.38)    (379,714.82)     (76,912.00)    (135,359.07)    (178,076.31)
     (4,912.03)     (10,294.79)     (91,284.46)      (6,506.38) (2,256,033.01)      (31,846.73)     (41,941.04)      (1,003.98)     (25,205.89)
           -               -      1,631,009.39             -               -         28,923.07             -               -               -
           -               -               -           (101.43)            -         (3,782.00)            -        (11,508.31)     (17,679.48)
           -            972.61       68,519.40       13,408.85       51,620.47       13,456.96       49,264.46       11,496.93             -
(29,206,317.18) (19,145,530.38) (51,371,442.32) (14,228,501.15) (35,645,321.60) (19,037,166.91) (20,578,139.94) (21,457,366.93) (24,208,762.92)
  1,674,930.42      224,959.00    3,187,106.37      976,550.90       64,122.44    1,060,711.63    1,137,453.30    1,019,795.94    2,045,908.88
 (1,770,546.31)    (769,029.63) (3,538,345.29) (1,114,430.67)      (714,736.09)    (714,065.22)    (847,407.23) (1,281,549.72) (2,328,679.28)
   (225,000.00)    (225,000.00) (1,228,328.97)      (21,852.00) (5,242,501.66)     (128,725.81) (3,628,967.31)     (175,000.00)    (174,651.87)
    (33,620.77)            -         (8,970.00)            -               -       (125,490.47)     (12,542.85)    (230,450.30)            -
           -               -               -               -         (5,833.33)    (146,167.20)            -               -       (250,000.00)
           -           (940.00)     (71,000.00)            -       (364,662.86)            -               -               -               -
           -               -               -               -               -               -               -               -               -
           -               -               -               -               -               -               -               -               -
   (354,236.66)    (770,010.63) (1,659,537.89)     (159,731.77) (6,263,611.50)      (53,737.07) (3,351,464.09)     (667,204.08)    (707,422.27)

(25,677,032.02) (20,380,406.59) (50,920,213.09) (15,956,482.66) (54,752,729.53) (17,538,615.30) (27,679,857.89) (10,830,665.47) (28,718,508.05)
      4,119.16             -               -       (151,294.51)   1,320,214.41       (6,075.83)     258,719.10     (299,791.34)      24,864.99
(26,027,149.52) (21,150,417.22) (52,579,750.98) (16,267,508.94) (59,696,126.62) (17,598,428.20) (30,772,602.88) (11,797,660.89) (29,401,065.33)
          -                -                -                -                -                -                -                -                -
  In Bal.           In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.          In Bal.
DH                  DJ                   DK                   DL                   DM                 DN                DP
      CC52                 CC53                 CC54                 CC55               CC56               CC57                CC58



                          Vance-                                                                                                                 GRAND
 Tri-County              Granville              Wake                Wayne           W. Piedmont            Wilkes             Wilson             TOTAL



   840,576.44            4,896,461.97         12,199,740.35        1,388,911.41      4,020,660.96       1,638,939.28         3,419,647.75      180,102,175.23
   345,590.17              152,513.96          1,487,148.70          586,301.69        284,537.98         889,354.48           216,782.35       51,637,143.13
   525,000.00                     -                     -                   -                 -           113,847.22                  -          5,747,789.37
   472,000.00                     -                     -                   -                 -         1,128,447.00                  -          5,315,145.96
    82,998.63              309,704.41          7,632,210.20          405,952.03        511,572.18         843,490.11           197,361.85       52,197,931.44
          -                       -                     -                   -                 -                  -                    -                   -
          -                  7,451.42                   -            110,000.00               -                  -              30,000.00        3,288,657.64
          -                  1,152.50                   -                   -                 -            42,274.44                  -            726,630.31
    88,354.70              625,666.18             90,032.20          239,934.10        534,573.59         457,128.97           271,858.65       19,015,959.18
    18,774.30                     -                1,658.00                 -                 -                  -                    -          2,947,847.11
          -                       -                     -                   -              450.00                -              15,239.79          336,584.66
 2,373,294.24            5,992,950.44         21,410,789.45        2,731,099.23      5,351,794.71       5,113,481.50         4,150,890.39      321,315,864.03



     1,114.70                  -                     -             92,352.60           111,901.99         334,375.18        310,576.90          35,149,485.63
          -                    -            1,685,942.71                 -                    -                  -                 -            12,687,480.29
          -                   1.13            119,725.33              936.63             2,500.00           5,403.95          5,840.69          26,352,895.02
          -                    -                     -                   -                    -                  -                 -             1,351,328.16
   210,800.00                  -                     -                   -                    -         2,843,948.55               -            43,900,515.54
          -           1,828,232.02                   -                   -             736,784.54                -                 -            21,287,966.85
          -                    -                     -                   -                    -                  -                 -               194,893.37
   454,807.78         1,098,221.18         42,498,749.10        1,965,735.95           814,609.70       1,615,681.10      1,012,139.97         291,754,874.89
 6,343,622.60        27,781,868.74        132,544,181.03       30,387,591.19        13,785,323.02      26,404,498.69      9,732,971.99       2,017,927,671.99
 7,010,345.08        30,708,323.07        176,848,598.17       32,446,616.37        15,451,119.25      31,203,907.47     11,061,529.55       2,450,607,111.74
 9,383,639.32        36,701,273.51        198,259,387.62       35,177,715.60        20,802,913.96      36,317,388.97     15,212,419.94       2,771,922,975.77




     (142,986.68)         (182,040.18)     (8,838,351.58)           (354,975.50)      (690,595.40)       (617,110.69)          (54,413.94)     (59,581,056.68)
             -                    -                  -                      -             (514.93)         (3,572.12)           (1,297.03)         (36,791.93)
             -                    -                  -                      -                 -                  -                    -                   -
     (105,874.39)         (189,481.53)     (1,123,532.51)           (262,197.06)      (325,225.00)       (349,058.86)         (217,008.72)     (23,584,683.60)
       (3,051.71)          (58,652.77)       (205,729.83)            (50,502.85)              -          (287,241.96)           (1,977.42)      (4,761,356.62)
      (44,321.47)          (62,488.78)       (310,022.77)           (124,948.66)      (106,656.17)       (213,207.46)          (66,711.37)     (10,566,463.64)
     (296,234.25)         (492,663.26)    (10,477,636.69)           (792,624.07)    (1,122,991.50)     (1,470,191.09)         (341,408.48)     (98,530,352.47)



             -                 -                     -                   -             (22,986.39)               -                    -         (1,549,658.14)
             -                 -                     -                   -                    -                  -                    -                   -
     (259,250.22)    (1,599,117.80)        (2,128,732.82)        (764,240.40)         (615,457.47)     (1,578,808.84)         (427,081.14)     (98,695,063.00)
     (259,250.22)    (1,599,117.80)        (2,128,732.82)        (764,240.40)         (638,443.86)     (1,578,808.84)         (427,081.14)    (100,244,721.14)
     (555,484.47)    (2,091,781.06)       (12,606,369.51)      (1,556,864.47)       (1,761,435.36)     (3,048,999.93)         (768,489.62)    (198,775,073.61)



 (6,798,430.38) (28,880,089.92) (175,042,930.13) (32,353,327.14) (14,599,932.72) (27,870,870.61) (10,745,111.96)                             (2,270,974,108.82)



     (211,914.70)                  -                    -            (76,352.60)        (59,339.00)    (1,460,323.04)         (187,821.80)     (32,027,671.90)
             -                     -                    -                   -                  -                 -                    -             (1,500.00)
             -                     -                    -            (16,000.00)               -       (1,423,520.15)                 -         (5,278,600.99)
  (132,853.33)       (12,831.41)       (13,415.07)      (83,330.67)     (946,047.10)   (1,202,067.11)       (6,861.77)     (23,732,333.59)
          -          (14,922.00)       (57,166.18)      (13,145.92)       (8,126.38)             -         (56,158.64)      (1,746,448.27)
  (465,998.05)       (54,502.62)    (1,918,950.77)             -         (24,627.73)      (19,363.04)      (37,971.20)     (67,266,463.21)
  (234,794.72)        (9,731.29)    (2,150,550.13)     (815,509.23)      (27,076.09)     (874,706.65)     (257,395.94)     (37,962,587.65)

   (984,163.67) (5,637,415.21)    (6,470,005.83)    (263,185.57) (3,376,329.58)     (417,538.44) (3,152,609.01)            (134,158,187.73)
 (8,828,154.85) (34,609,492.45) (185,653,018.11) (33,620,851.13) (19,041,478.60) (33,268,389.04) (14,443,930.32)         (2,573,147,902.16)
          -                -                   -              -                -                -                -                     -
   In Bal.          In Bal.          In Bal.           In Bal.          In Bal.          In Bal.          In Bal.            In Bal.




   (831,917.53)   (3,405,541.55)   (19,705,542.28)   (2,432,335.17)   (1,707,936.06)   (2,249,240.93)   (1,029,010.18)    (200,223,639.80)
    (90,000.00)     (130,836.00)              -                -                -        (925,409.84)             -        (10,485,861.58)
           -        (243,021.82)      (481,518.01)             -                -        (704,870.29)     (230,062.03)      (9,204,945.77)
           -                -                 -                -                -                -                -           (532,262.86)
   (144,379.27)   (1,195,448.26)    (1,171,237.90)     (563,371.72)     (939,826.44)   (2,023,739.44)     (558,414.84)     (76,099,335.47)
    (19,514.62)      (72,661.12)       (34,500.00)      (20,204.10)      (44,020.69)      (27,506.90)      (58,561.00)      (5,023,956.75)
 (1,085,811.42)   (5,047,508.75)   (21,392,798.19)   (3,015,910.99)   (2,691,783.19)   (5,930,767.40)   (1,876,048.05)    (301,570,002.23)



 6,867,827.16     21,925,221.33     77,876,218.62    18,812,900.82    17,104,748.86    19,027,595.83    11,799,288.50    1,244,069,139.28
 1,027,822.50      4,408,909.14     11,678,868.37     3,148,040.75     5,373,594.06     4,635,278.97     2,616,954.74      250,652,092.07
   965,230.14      2,248,189.95     11,067,701.99     2,238,589.23     1,409,301.61     3,768,204.54     2,167,457.61      187,164,703.45
 2,871,492.97      7,484,943.66     19,855,838.76     5,958,189.73     6,401,544.61     4,615,217.42     3,541,367.84      385,278,600.52
   336,189.86        558,317.37      2,097,126.01       671,943.59       514,679.93       749,676.28       363,511.92       42,401,025.61
   286,233.28      1,122,568.65      3,319,541.25       968,422.27       566,374.26     1,521,145.04       585,576.19       66,314,819.56
12,354,795.91     37,748,150.10    125,895,295.00    31,798,086.39    31,370,243.33    34,317,118.08    21,074,156.80    2,175,880,380.49
11,268,984.49     32,700,641.35    104,502,496.81    28,782,175.40    28,678,460.14    28,386,350.68    19,198,108.75    1,874,310,378.26



 (5,703,987.94) (17,392,875.70)    (49,714,404.14) (13,774,041.58) (12,555,484.62) (13,539,324.12) (9,136,320.56)          (895,570,479.77)
   (806,200.08) (1,980,268.00)     (16,011,475.00) (2,992,684.00) (2,115,000.00) (3,502,046.83) (1,714,497.00)             (196,168,478.27)
 (4,179,113.18) (11,967,648.57)    (29,509,780.00) (9,651,235.64) (11,711,916.79) (7,580,885.40) (7,582,195.99)            (661,140,367.08)
    (38,074.00)      (1,652.70)       (142,990.16)    (275,099.44)     (45,572.72) (1,194,386.60)      (87,213.58)          (12,972,153.69)
    (16,399.99)    (267,157.62)        (14,654.05)     (25,639.88)    (115,427.96)    (776,895.54)     (27,896.67)          (11,956,152.96)
           -               -                  -          7,870.61             -         10,481.62             -               2,084,856.50
           -         (1,287.63)        (47,190.33)     (70,829.18)            -               -       (138,965.99)           (1,889,611.24)
      1,217.18        2,548.58          86,068.40        9,171.90       14,704.57        2,079.46      201,530.32             4,919,415.85
(10,742,558.01) (31,608,341.64)    (95,354,425.28) (26,772,487.21) (26,528,697.52) (26,580,977.41) (18,485,559.47)       (1,772,692,970.66)
    526,426.48    1,092,299.71       9,148,071.53    2,009,688.19    2,149,762.62    1,805,373.27      712,549.28           101,617,407.60
   (743,231.06) (1,744,934.80)      (3,617,551.94) (1,418,487.41) (2,712,874.51) (2,493,993.06)       (684,635.07)         (103,031,267.30)
           -        (56,859.92)    (35,966,815.83)    (167,262.69)    (230,533.24)     (90,531.17)     (45,000.00)         (131,466,504.18)
    (60,000.00)            -           (17,201.00)    (141,283.58)     (81,271.00)      (8,996.04)            -             (10,003,853.86)
     (2,827.00)            -                  -               -         (4,481.01)    (684,612.44)            -             (22,485,742.80)
     (1,150.00)            -                  -               -               -        (24,361.11)            -              (4,427,593.31)
           -               -                  -               -               -               -               -                        -
           -               -                  -               -               -               -               -                        -
   (280,781.58)    (709,495.01)    (30,453,497.24)     282,654.51     (879,397.14) (1,497,120.55)      (17,085.79)         (169,797,553.85)

 (8,546,817.81) (33,900,997.44) (155,199,520.87) (33,903,505.64) (18,162,081.46) (31,901,874.29) (14,426,844.53)         (2,397,630,756.09)
       (555.46)       1,000.00              -               -               -        130,605.80             -                (5,719,592.22)
 (8,828,154.85) (34,609,492.45) (185,653,018.11) (33,620,851.13) (19,041,478.60) (33,268,389.04) (14,443,930.32)         (2,573,147,902.16)
          -                -                   -              -                -                -                -                     -
   In Bal.          In Bal.          In Bal.           In Bal.          In Bal.          In Bal.          In Bal.            In Bal.
                     COMMUNITY COLL
                       CAFR TOTAL
  FINAL CAFR          IN THOUSANDS
                           #N/A


  180,102,175.23             180,102
   51,637,143.13              51,637
    5,747,789.37               5,748
    5,315,145.96               5,315
   52,197,931.44              52,198
             -                   -
    3,288,657.64               3,289
      726,630.31                 727
   19,015,959.18              19,016
    2,947,847.11               2,948
      336,584.66                 337
  321,315,864.03             321,317



   35,149,485.63               35,149
   12,687,480.29               12,688
   26,352,895.02               26,353
    1,351,328.16                1,351
   43,900,515.54               43,901
   21,287,966.85               21,288
      194,893.37                  196
  291,754,874.89              291,755
2,017,927,671.99            2,017,925
2,450,607,111.74            2,450,606
2,771,922,975.77            2,771,923




  (59,581,056.68)             (59,581)
      (36,791.93)                  (37)
             -                    -
  (23,584,683.60)             (23,585)
   (4,761,356.62)              (4,761)
  (10,566,463.64)             (10,566)
  (98,530,352.47)             (98,530)



   (1,549,658.14)              (1,550)
             -                    -
  (98,695,063.00)             (98,695)
 (100,244,721.14)            (100,245)
 (198,775,073.61)            (198,775)



(2,270,974,108.82)         (2,270,974)
                                  -
                                  -
  (32,027,671.90)             (32,028)
       (1,500.00)                   (2)
   (5,278,600.99)              (5,279)
                           (37,309)
                               -
  (23,732,333.59)          (23,732)
   (1,746,448.27)           (1,746)
  (67,266,463.21)          (67,266)
  (37,962,587.65)          (37,963)
                          (130,707)
  (134,158,187.73)        (134,158)
(2,573,147,902.16)      (2,573,148)
              -                -
    In Bal.          In Bal.




 (200,223,639.80)        (200,224)
  (10,485,861.58)         (10,486)
   (9,204,945.77)          (9,205)
     (532,262.86)            (532)
  (76,099,335.47)         (76,099)
   (5,023,956.75)          (5,024)
 (301,570,002.23)        (301,570)



1,244,069,139.28         1,244,069
  250,652,092.07           250,652
  187,164,703.45           187,165
  385,278,600.52           385,279
   42,401,025.61            42,401
   66,314,819.56            66,315
2,175,880,380.49         2,175,881
1,874,310,378.26         1,874,311
                           229,566

  (895,570,479.77)        (895,570)
  (196,168,478.27)        (196,168)
  (661,140,367.08)        (661,140)
   (12,972,153.69)         (12,972)
   (11,956,152.96)         (11,956)
     2,084,856.50            2,085
    (1,889,611.24)          (1,890)
     4,919,415.85            4,919
(1,772,692,970.66)      (1,772,692)
   101,617,407.60          101,619
  (103,031,267.30)        (103,031)
  (131,466,504.18)        (131,467)
   (10,003,853.86)         (10,004)
   (22,485,742.80)         (22,486)
    (4,427,593.31)          (4,428)
              -                -
              -                -
  (169,797,553.85)        (169,797)

(2,397,630,756.09)      (2,397,631)
    (5,719,592.22)          (5,720)
(2,573,147,902.16)      (2,573,148)
              -                -
    In Bal.          In Bal.

								
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