Microsoft Excel - North Carolina Department of State Treasurer by sofiaie

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									                          Municipalities in North Carolina
                       by Implementation Phase for GASB 34
                                          Phase 1

CARY               FAYETTEVILLE              HIGH POINT         WINSTON-SALEM
CHARLOTTE          GASTONIA                  RALEIGH
CONCORD            GREENSBORO                ROCKY MOUNT
DURHAM             GREENVILLE                WILSON

                                          Phase 2

ALBEMARLE          FOREST CITY               LEXINGTON          SALISBURY
APEX               GARNER                    LINCOLNTON         SANFORD
ASHEBORO           GOLDSBORO                 LUMBERTON          SELMA
ASHEVILLE          HENDERSON                 MATTHEWS           SHELBY
AYDEN              HENDERSONVILLE            MONROE             SMITHFIELD
BOONE              HICKORY                   MOORESVILLE        SOUTHERN PINES
BURLINGTON         HUNTERSVILLE              MORGANTON          STATESVILLE
CHAPEL HILL        JACKSONVILLE              MORRISVILLE        TARBORO
CLAYTON            KANNAPOLIS                MOUNT AIRY         THOMASVILLE
CLINTON            KERNERSVILLE              NEW BERN           WAKE FOREST
EDEN               KINGS MOUNTAIN            NEWTON             WASHINGTON
EDENTON            KINSTON                   PINEVILLE          WAYNESVILLE
ELIZABETH CITY     LAURINBURG                REIDSVILLE         WILMINGTON
FARMVILLE          LENOIR                    ROCKINGHAM

                                          Phase 3

ABERDEEN           BOGUE                     CLEMMONS           ELM CITY
AHOSKIE            BOILING SPRING LAKES      CLEVELAND          ELON COLLEGE
ALAMANCE           BOILING SPRINGS           CLYDE              EMERALD ISLE
ALLIANCE           BOLIVIA                   COATS              ENFIELD
ANDREWS            BOLTON                    COFIELD            ERWIN
ANGIER             BOONVILLE                 COLERAIN           EUREKA
ANSONVILLE         BOSTIC                    COLUMBIA           EVERETTS
ARAPAHOE           BREVARD                   COLUMBUS           FAIR BLUFF
ARCHDALE           BRIDGETON                 COMO               FAIRMONT
ARLINGTON          BROADWAY                  CONETOE            FAISON
ASKEWVILLE         BROOKFORD                 CONNELLY SPRINGS   FAITH
ATKINSON           BRUNSWICK                 CONOVER            FALCON
ATLANTIC BEACH     BRYSON CITY               CONWAY             FALKLAND
AULANDER           BUNN                      COOLEEMEE          FALLSTON
AURORA             BURGAW                    CORNELIUS          FLAT ROCK
AUTRYVILLE         BURNSVILLE                COVE CITY          FLETCHER
BADIN              CAJAH'S MOUNTAIN          CRAMERTON          FOREST HILLS
BAILEY             CALABASH                  CREEDMOOR          FOUNTAIN
BAKERSVILLE        CALYPSO                   CRESWELL           FOUR OAKS
BALD HEAD ISLAND   CAMERON                   CROSSNORE          FOXFIRE
BANNER ELK         CANDOR                    DALLAS             FRANKLIN
BATH               CANTON                    DANBURY            FRANKLINTON
BAYBORO            CAPE CARTERET             DAVIDSON           FRANKLINVILLE
BEAR GRASS         CAROLINA BEACH            DENTON             FREMONT
BEAUFORT           CAROLINA SHORES           DILLSBORO          FUQUAY-VARINA
BEECH MOUNTAIN     CARRBORO                  DOBBINS HEIGHTS    GAMEWELL
BELHAVEN           CARTHAGE                  DOBSON             GARLAND
BELMONT            CASAR                     DORTCHES           GARYSBURG
BELVILLE           CASTALIA                  DOVER              GASTON
BELWOOD            CASWELL BEACH             DREXEL             GATESVILLE
BENSON             CATAWBA                   DUBLIN             GIBSON
BERMUDA RUN        CEDAR POINT               DUNN               GIBSONVILLE
BESSEMER CITY      CEDAR ROCK                EARL               GLEN ALPINE
BETHANIA           CENTERVILLE               EAST ARCADIA       GODWIN
BETHEL             CERRO GORDO               EAST BEND          GOLDSTON
BEULAVILLE         CHADBOURN                 EAST LAURINBURG    GRAHAM
BILTMORE FOREST    CHERRYVILLE               EAST SPENCER       GRANDFATHER
BISCOE             CHIMNEY ROCK              ELIZABETHTOWN      GRANITE FALLS
BLACK CREEK        CHINA GROVE               ELK PARK           GRANITE QUARRY
BLACK MOUNTAIN     CHOCOWINITY               ELKIN              GRANTSBORO
BLADENBORO         CLAREMONT                 ELLENBORO          GREEN LEVEL
BLOWING ROCK       CLARKTON                  ELLERBE            GREENEVERS
BOARDMAN
                            Municipalities in North Carolina
                         by Implementation Phase for GASB 34
                                    Phase 3 Continued

GRIFTON              LOCUST                 ORIENTAL             SAWMILLS
GRIMESLAND           LONG VIEW              ORRUM                SCOTLAND NECK
GROVER               LOUISBURG              OXFORD               SEABOARD
HALIFAX              LOVE VALLEY            PANTEGO              SEAGROVE
HAMILTON             LOWELL                 PARKTON              SEDALIA
HAMLET               LUCAMA                 PARMELE              SEVEN DEVILS
HARMONY              LUMBER BRIDGE          PATTERSON SPRINGS    SEVEN SPRINGS
HARRELLS             MACCLESFIELD           PEACHLAND            SEVERN
HARRELLSVILLE        MACON                  PELETIER             SHALLOTTE
HARRISBURG           MADISON                PEMBROKE             SHARPSBURG
HASSELL              MAGGIE VALLEY          PIKEVILLE            SILER CITY
HAVELOCK             MAGNOLIA               PILOT MOUNTAIN       SIMPSON
HAW RIVER            MAIDEN                 PINE KNOLL SHORES    SIMS
HAYESVILLE           MANTEO                 PINE LEVEL           SNOW HILL
HEMBY BRIDGE         MARIETTA               PINEBLUFF            SOUTHERN SHORES
HERTFORD             MARION                 PINEHURST            SOUTHPORT
HIGH SHOALS          MARS HILL              PINETOPS             SPARTA
HIGHLANDS            MARSHALL               PINK HILL            SPEED
HILDEBRAN            MARSHVILLE             PITTSBORO            SPENCER
HILLSBOROUGH         MARVIN                 PLEASANT GARDEN      SPENCER MOUNTAIN
HOBGOOD              MAXTON                 PLYMOUTH             SPINDALE
HOFFMAN              MAYODAN                POLKTON              SPRING HOPE
HOLDEN BEACH         MAYSVILLE              POLKVILLE            SPRING LAKE
HOLLY RIDGE          MCADENVILLE            POLLOCKSVILLE        SPRUCE PINE
HOLLY SPRINGS        MCDONALD               POWELLSVILLE         STALEY
HOOKERTON            MCFARLAN               PRINCETON            STALLINGS
HOPE MILLS           MEBANE                 PRINCEVILLE          STANFIELD
HOT SPRINGS          MESIC                  PROCTORVILLE         STANLEY
HUDSON               MICRO                  RAEFORD              STANTONSBURG
INDIAN BEACH         MIDDLEBURG             RAMSEUR              STAR
INDIAN TRAIL         MIDDLESEX              RANDLEMAN            STEDMAN
JACKSON              MILTON                 RANLO                STEM
JAMESTOWN            MINERAL SPRINGS        RAYNHAM              STOKESDALE
JAMESVILLE           MINNESOTT BEACH        RED OAK              STONEVILLE
JEFFERSON            MINT HILL              RED SPRINGS          STONEWALL
JONESVILLE           MOCKSVILLE             RENNERT              STOVALL
KELFORD              MOMEYER                RHODHISS             SUGAR MOUNTAIN
KENANSVILLE          MONTREAT               RICH SQUARE          SUMMERFIELD
KENLY                MOORESBORO             RICHFIELD            SUNSET BEACH
KILL DEVIL HILLS     MOREHEAD CITY          RICHLANDS            SURF CITY
KING                 MORVEN                 RIVER BEND           SWANSBORO
KINGSTOWN            MOUNT GILEAD           ROANOKE RAPIDS       SWEPSONVILLE
KITTRELL             MOUNT HOLLY            ROBBINS              SYLVA
KITTY HAWK           MOUNT OLIVE            ROBBINSVILLE         TABOR CITY
KNIGHTDALE           MOUNT PLEASANT         ROBERSONVILLE        TAR HEEL
KURE BEACH           MURFREESBORO           ROCKWELL             TAYLORSVILLE
LA GRANGE            MURPHY                 ROLESVILLE           TAYLORTOWN
LAKE LURE            NAGS HEAD              RONDA                TEACHEY
LAKE PARK            NASHVILLE              ROPER                TOBACCOVILLE
LAKE SANTEETLAH      NAVASSA                ROSE HILL            TOPSAIL BEACH
LAKE WACCAMAW        NEW LONDON             ROSEBORO             TRENT WOODS
LANDIS               NEWLAND                ROSMAN               TRENTON
LANSING              NEWPORT                ROWLAND              TRINITY
LASKER               NEWTON GROVE           ROXBORO              TROUTMAN
LATTIMORE            NORLINA                ROXOBEL              TROY
LAUREL PARK          NORMAN                 RURAL HALL           TRYON
LAWNDALE             NORTH TOPSAIL BEACH    RUTH                 TURKEY
LEGGETT              NORTH WILKESBORO       RUTHERFORD COLLEGE   UNIONVILLE
LELAND               NORTHWEST              RUTHERFORDTON        VALDESE
LEWISTON-WOODVILLE   NORWOOD                SAINT HELENA         VANCEBORO
LEWISVILLE           OAK CITY               SAINT JAMES          VANDEMERE
LIBERTY              OAK ISLAND             SAINT PAULS          VARNAMTOWN
LILESVILLE           OAK RIDGE              SALEMBURG            VASS
LILLINGTON           OAKBORO                SALUDA               WACO
LINDEN               OCEAN ISLE BEACH       SANDY CREEK          WADE
LITTLETON            OLD FORT               SANDYFIELD           WADESBORO
                                            SARATOGA
                         Municipalities in North Carolina
                      by Implementation Phase for GASB 34
                                     Phase 3 Continued

WAGRAM            WAXHAW                     WHITAKERS        WINTERVILLE
WALKERTOWN        WEAVERVILLE                WHITE LAKE       WINTON
WALLACE           WEBSTER                    WHITEVILLE       WOODFIN
WALNUT COVE       WEDDINGTON                 WHITSETT         WOODLAND
WALNUT CREEK      WELDON                     WILKESBORO       WRIGHTSVILLE BEACH
WALSTONBURG       WENDELL                    WILLIAMSTON      YADKINVILLE
WARRENTON         WENTWORTH                  WILSON'S MILLS   YANCEYVILLE
WARSAW            WESLEY CHAPEL              WINDSOR          YOUNGSVILLE
WASHINGTON PARK   WEST JEFFERSON             WINFALL          ZEBULON
WATHA             WHISPERING PINES           WINGATE
                            Counties in North Carolina
                       by Implementation Phase for GASB 34
                                       Phase 1

BUNCOMBE COUNTY     DURHAM COUNTY         MECKLENBURG COUNTY   UNION COUNTY
CABARRUS COUNTY     FORSYTH COUNTY        NEW HANOVER COUNTY   WAKE COUNTY
CATAWBA COUNTY      GASTON COUNTY         ONSLOW COUNTY
CUMBERLAND COUNTY   GUILFORD COUNTY       ORANGE COUNTY
DAVIDSON COUNTY     JOHNSTON COUNTY       PITT COUNTY

                                       Phase 2

ALAMANCE COUNTY     CURRITUCK COUNTY      LINCOLN COUNTY       RUTHERFORD COUNTY
ALEXANDER COUNTY    DARE COUNTY           MACON COUNTY         SAMPSON COUNTY
ALLEGHANY COUNTY    DAVIE COUNTY          MADISON COUNTY       SCOTLAND COUNTY
ANSON COUNTY        DUPLIN COUNTY         MARTIN COUNTY        STANLY COUNTY
ASHE COUNTY         EDGECOMBE COUNTY      MCDOWELL COUNTY      STOKES COUNTY
AVERY COUNTY        FRANKLIN COUNTY       MITCHELL COUNTY      SURRY COUNTY
BEAUFORT COUNTY     GRANVILLE COUNTY      MONTGOMERY COUNTY    SWAIN COUNTY
BERTIE COUNTY       GREENE COUNTY         MOORE COUNTY         TRANSYLVANIA COUNTY
BLADEN COUNTY       HALIFAX COUNTY        NASH COUNTY          VANCE COUNTY
BRUNSWICK COUNTY    HARNETT COUNTY        NORTHAMPTON COUNTY   WARREN COUNTY
BURKE COUNTY        HAYWOOD COUNTY        PAMLICO COUNTY       WASHINGTON COUNTY
CALDWELL COUNTY     HENDERSON COUNTY      PASQUOTANK COUNTY    WATAUGA COUNTY
CARTERET COUNTY     HERTFORD COUNTY       PENDER COUNTY        WAYNE COUNTY
CASWELL COUNTY      HOKE COUNTY           PERSON COUNTY        WILKES COUNTY
CHATHAM COUNTY      HYDE COUNTY           POLK COUNTY          WILSON COUNTY
CHEROKEE COUNTY     IREDELL COUNTY        RANDOLPH COUNTY      YADKIN COUNTY
CHOWAN COUNTY       JACKSON COUNTY        RICHMOND COUNTY      YANCEY COUNTY
CLEVELAND COUNTY    JONES COUNTY          ROBESON COUNTY
COLUMBUS COUNTY     LEE COUNTY            ROCKINGHAM COUNTY
CRAVEN COUNTY       LENOIR COUNTY         ROWAN COUNTY

                                       Phase 3

CAMDEN COUNTY       GATES COUNTY          PERQUIMANS COUNTY
CLAY COUNTY         GRAHAM COUNTY         TYRRELL COUNTY
                                                Boards of Education in North Carolina
                                                by Implementation Phase for GASB 34
                                                                  Phase 1

                        ALAMANCE-BURLINGTON SCHOOL SYSTEM            JOHNSTON COUNTY SCHOOLS
                        BUNCOMBE COUNTY SCHOOLS                      NASH COUNTY/ROCKY MOUNT CITY SCHOOLS
                        CABARRUS COUNTY SCHOOLS                      NEW HANOVER COUNTY SCHOOLS
                        CATAWBA COUNTY SCHOOLS                       ONSLOW COUNTY SCHOOLS
                        CHARLOTTE/MECKLENBURG CO. SCHOOLS            PITT COUNTY SCHOOLS
                        CUMBERLAND COUNTY SCHOOLS                    ROBESON COUNTY SCHOOLS
                        DAVIDSON COUNTY SCHOOLS                      ROCKINGHAM COUNTY SCHOOLS
                        DURHAM PUBLIC SCHOOLS                        ROWAN COUNTY/SALISBURY CITY SCHOOLS
                        GASTON COUNTY SCHOOLS                        UNION COUNTY SCHOOLS
                        GUILFORD COUNTY SCHOOLS                      WAKE COUNTY SCHOOLS
                        HARNETT COUNTY SCHOOLS                       WAYNE COUNTY SCHOOLS
                        IREDELL COUNTY/STATESVILLE CITY SCHOOLS      WINSTON-SALEM/FORSYTH COUNTY SCHOOLS

                                                                  Phase 2

                        ALEXANDER COUNTY SCHOOLS                     KINGS MOUNTAIN DISTRICT SCHOOLS
                        ALLEGHANY COUNTY SCHOOLS                     LEE COUNTY SCHOOLS
                        ANSON COUNTY SCHOOLS                         LENOIR COUNTY SCHOOLS
                        ASHE COUNTY SCHOOLS                          LEXINGTON CITY SCHOOLS
                        ASHEBORO CITY SCHOOLS                        LINCOLN COUNTY SCHOOLS
                        ASHEVILLE CITY SCHOOLS                       MACON COUNTY SCHOOLS
                        AVERY COUNTY SCHOOLS                         MADISON COUNTY SCHOOLS
                        BEAUFORT COUNTY SCHOOLS                      MARTIN COUNTY SCHOOLS
                        BERTIE COUNTY SCHOOLS                        MCDOWELL COUNTY SCHOOLS
                        BLADEN COUNTY SCHOOLS                        MITCHELL COUNTY SCHOOLS
                        BRUNSWICK COUNTY SCHOOLS                     MONTGOMERY COUNTY SCHOOLS
                        BURKE COUNTY SCHOOLS                         MOORE COUNTY SCHOOLS
                        CALDWELL COUNTY SCHOOLS                      MOORESVILLE CITY SCHOOLS
                        CARTERET COUNTY SCHOOLS                      MOUNT AIRY CITY SCHOOLS
                        CASWELL COUNTY SCHOOLS                       NEWTON/CONOVER CITY SCHOOLS
                        CHAPEL HILL/CARRBORO CITY SCHOOLS            NORTHAMPTON COUNTY SCHOOLS
                        CHATHAM COUNTY SCHOOLS                       ORANGE COUNTY SCHOOLS
                        CHEROKEE COUNTY SCHOOLS                      PAMLICO COUNTY SCHOOLS
                        CLAY COUNTY SCHOOLS                          PENDER COUNTY SCHOOLS
                        CLEVELAND COUNTY SCHOOLS                     PERQUIMANS COUNTY SCHOOLS
                        CLINTON CITY SCHOOLS                         PERSON COUNTY SCHOOLS
                        COLUMBUS COUNTY SCHOOLS                      POLK COUNTY SCHOOLS
                        CRAVEN COUNTY SCHOOLS                        RANDOLPH COUNTY SCHOOLS
                        CURRITUCK COUNTY SCHOOLS                     RICHMOND COUNTY SCHOOLS
                        DARE COUNTY SCHOOLS                          ROANOKE RAPIDS CITY SCHOOLS
                        DAVIE COUNTY SCHOOLS                         RUTHERFORD COUNTY SCHOOLS
                        DUPLIN COUNTY SCHOOLS                        SAMPSON COUNTY SCHOOLS
                        EDENTON CITY/CHOWAN COUNTY SCHOOLS           SCOTLAND COUNTY SCHOOLS
                        EDGECOMBE COUNTY SCHOOLS                     SHELBY CITY SCHOOLS
                        ELIZABETH CITY/PASQUOTANK COUNTY SCHOOLS     STANLY COUNTY SCHOOLS
                        FRANKLIN COUNTY SCHOOLS                      STOKES COUNTY SCHOOLS
                        GATES COUNTY SCHOOLS                         SURRY COUNTY SCHOOLS
                        GRANVILLE COUNTY SCHOOLS                     SWAIN COUNTY SCHOOLS
                        GREENE COUNTY SCHOOLS                        THOMASVILLE CITY SCHOOLS
                        HALIFAX COUNTY SCHOOLS                       TRANSYLVANIA COUNTY SCHOOLS
                        HAYWOOD COUNTY SCHOOLS                       VANCE COUNTY SCHOOLS
                        HENDERSON COUNTY SCHOOLS                     WARREN COUNTY SCHOOLS
                        HERTFORD COUNTY SCHOOLS                      WASHINGTON COUNTY SCHOOLS
                        HICKORY CITY SCHOOLS                         WATAUGA COUNTY SCHOOLS
                        HOKE COUNTY SCHOOLS                          WHITEVILLE CITY SCHOOLS
                        HYDE COUNTY SCHOOLS                          WILKES COUNTY SCHOOLS
                        JACKSON COUNTY SCHOOLS                       WILSON COUNTY SCHOOLS
                        JONES COUNTY SCHOOLS                         YADKIN COUNTY SCHOOLS
                        KANNAPOLIS CITY SCHOOLS                      YANCEY COUNTY SCHOOLS


                                                                  Phase 3

                        CAMDEN COUNTY SCHOOLS                        TYRRELL COUNTY SCHOOLS
                        ELKIN CITY SCHOOLS                           WELDON CITY SCHOOLS
                        GRAHAM COUNTY SCHOOLS




Issue Date: 2/25/2010
                                        Hospitals in North Carolina
                                   by Implementation Phase for GASB 34

                                                            Phase 1

CAROLINAS HEALTHCARE SYSTEM                                       JOHNSTON MEMORIAL HOSPITAL                                  t
CATAWBA MEMORIAL HOSPITAL                                         NASH HEALTHCARE SYSTEMS
CLEVELAND MEMORIAL HOSPITAL                                 t     NEW HANOVER REGIONAL MEDICAL CENTER
CRAVEN REGIONAL MEDICAL AUTHORITY                                 ONSLOW MEMORIAL HOSPITAL                                    t
CUMBERLAND COUNTY HOSPITAL SYSTEM                                 UNION REGIONAL MEDICAL CENTER                               t


                                                            Phase 2

ALBEMARLE HOSPITAL
BEAUFORT COUNTY HOSPITAL                                          J ARTHUR DOSHER MEMORIAL HOSPITAL
BLADEN COUNTY HOSPITAL                                            LENOIR MEMORIAL HOSPITAL
CARTERET COUNTY GENERAL HOSPITAL                                  MARGARET R. PARDEE MEMORIAL HOSPITAL
CHOWAN HOSPITAL                                                   NORTHERN HOSPITAL OF SURRY COUNTY
COLUMBUS COUNTY HOSPITAL                                          SAMPSON COUNTY MEMORIAL HOSPITAL
DUPLIN GENERAL HOSPITAL                                           WASHINGTON COUNTY HOSPITAL                                  l
GRANVILLE COUNTY MEDICAL CENTER                                   WATAUGA COUNTY HOSPITAL
HAYWOOD COUNTY HOSPITAL                                           WRMC HOSPITAL AUTHORITY




Legend:
t     The component unit must implement in phase 1 even though the unit's revenues place it in phase 2.
l     The component unit must implement in phase 2 even though the unit's revenues place it in phase 3.

Note: Component units must implement GASB statement No. 34 no later than the same year as the primary government
regardless of the amount of the component unit's revenues. If the primary government's report includes a component unit's
financial statements from a year ending during the primary government's first year of implementation, the component unit's
financial statements for that fiscal year must be prepared in accordance with GASB statement No. 34. Component units that
had their implementation date moved up because of their primary government will use their initial phase for retroactive
infrastructure reporting. For component units that are proprietary, retroactive reporting of infrastructure should not be an issue
since these assets are already reported under the requirements of current GAAP.
                                               Airports in North Carolina
                                          by Implementation Phase for GASB 34

                                                                   Phase 1

ASHEVILLE REGIONAL AIRPORT AUTHORITY                               n    NEW HANOVER COUNTY INTERNATIONAL AIRPORT                           n
JOHNSTON COUNTY AIRPORT AUTHORITY                                  n

                                                                   Phase 2

AVERY COUNTY AIRPORT AUTHORITY                                     l    MOORE COUNTY AIRPORT AUTHORITY                                     l
BEAUFORT MOREHEAD CITY AIRPORT AUTHORITY                           l    PIEDMONT TRIAD INTERNATIONAL AIRPORT
BRUNSWICK CO. AIRPORT COMMISSION                                   l    RALEIGH-DURHAM AIRPORT AUTHORITY
DARE CO. AIRPORT AUTHORITY                                         l    ROCKINGHAM COUNTY AIRPORT AUTHORITY                                l
HALIFAX-NORTHAMPTON REGIONAL AIRPORT
                                                                        WARREN FIELD AIRPORT COMMISSION
AUTHORITY                                                          l                                                                       l

                                                                   Phase 3

AERONAUTICS AUTH OF THE CITY OF HENDERSON                               MORGANTON-LENOIR AIRPORT AUTHORITY
BURLINGTON-ALAMANCE AIRPORT AUTHORITY                                   MOUNT AIRY-SURRY CO. AIRPORT AUTHORITY
ELIZABETH CITY-PASQUOTANK CO. AIRPORT
                                                                        PITT CO.-GREENVILLE AIRPORT AUTHORITY
AUTHORITY
ELIZABETHTOWN AIRPORT ECONOMIC
                                                                        ROCKY MOUNT-WILSON AIRPORT AUTHORITY
DEVELOPMENT COMM.
FORSYTH COUNTY AIRPORT COMMISSION                                       SANFORD-LEE CO. REGIONAL AIRPORT AUTHORITY
GOLDSBORO-WAYNE AIRPORT AUTHORITY                                       TARBORO-EDGECOMBE AIRPORT
LAURINBURG-MAXTON AIRPORT COMMISSION                                    THE SPECIAL AIRPORT DIST OF DURHAM & WAKE
LINCOLN COUNTY AIRPORT AUTHORITY                                        TRI-COUNTY AIRPORT AUTHORITY




Legend:
n     The component unit must implement in phase 1 even though the unit's revenues place it in phase 3.
l     The component unit must implement in phase 2 even though the unit's revenues place it in phase 3.


Note: Component units must implement GASB statement no. 34 no later than the same year as the primary government regardless of the
amount of the component unit's revenues. If the primary government's report includes a component unit's financial statements from a year
ending during the primary government's first year of implementation, the component unit's financial statements for that fiscal year must be
prepared in accordance with GASB statement no. 34. Component units that had their implementation date moved up because of their
primary government will use their initial phase for retroactive infrastructure reporting. For component units that are proprietary, retroactive
reporting of infrastructure should not be an issue since these assets are already reported under the requirements of current GAAP.
                       Councils of Government in North Carolina
                        by Implementation Phase for GASB 34

                                            Phase 2

CENTRALINA COUNCIL OF GOVERNMENTS

                                            Phase 3

ALBEMARLE COMMISSION                              NORTHWEST PIEDMONT COGS
CAPE FEAR COUNCIL OF GOVERNMENTS                  PEE DEE COUNCIL OF GOVERNMENTS
EASTERN CAROLINA COUNCIL                          PIEDMONT TRIAD COUNCIL OF GOVERNMENTS
ISOTHERMAL DEVELOPMENT COMMISSION                 REGION D COUNCIL OF GOVERNMENTS
KERR-TAR REGIONAL COGS                            REGION L COUNCIL OF GOVERNMENTS
LAND-OF-SKY REGIONAL COUNCIL                      SOUTHWESTERN NC PLANNING & ECON.DEV.COMM.
LUMBER RIVER COUNCIL OF GOVERNMENTS               TRIANGLE J COUNCIL OF GOVERNMENTS
MID-CAROLINA REG M COUNCIL OF GOVERNMENTS         WESTERN PIEDMONT COGS
MID-EAST COMMISSION/REGION Q
                                 Health Districts in North Carolina
                               by Implementation Phase for GASB 34
                                                      Phase 1
CABARRUS COUNTY HEALTH ALLIANCE                             n

                                                      Phase 2

ALBEMARLE REGIONAL HEALTH SERVICES

                                                      Phase 3

APPALACHIAN DISTRICT HEALTH                                MARTIN/TYRELL/WASHINGTON DISTRICT HEALTH
GRANVILLE/VANCE DISTRICT HEALTH                            RUTHERFORD/POLK/MCDOWELL DISTRICT HEALTH
HERTFORD/GATES DISTRICT HEALTH                             TOE RIVER HEALTH DISTRICT




n    The component unit must implement in phase 1 even though the unit's revenues place it in phase 3.
                       Regional Libraries in North Carolina
                      by Implementation Phase for GASB 34
                                      Phase 3

ALBEMARLE REGIONAL LIBRARY                 HYCONEECHEE REGIONAL LIBRARY
APPALACHIAN REGIONAL LIBRARY               NANTAHALA REGIONAL LIBRARY
AVERY/MITCHELL/YANCEY REGIONAL LIBRARY     NEUSE REGIONAL LIBRARY
B.H.M. REGIONAL LIBRARY                    NORTHWESTERN REGIONAL LIBRARY
CRAVEN/PAMLICO/CARTERET REGIONAL LIBRARY   PETTIGREW REGIONAL LIBRARY
EAST ALBEMARLE REGIONAL LIBRARY            RICHMOND COUNTY PUBLIC LIBRARY
FONTANA REGIONAL LIBRARY                   SANDHILL REGIONAL LIBRARY
                                             Mental Health Districts in North Carolina
                                               Implementation Phase for GASB 34
                                                                Phase 2

                        ALAMANCE-CASWELL MENTAL HEALTH             NEW RIVER AREA MENTAL HEALTH
                        ALBEMARLE MENTAL HEALTH CENTER             ORANGE-PERSON-CHATHAM MENTAL HEALTH
                                                                   PATHWAYS MENTAL HEALTH, DEVELOPMENTAL
                        BLUE RIDGE MENTAL HEALTH CENTER
                                                                   DISABILITIES,SUBSTANCE ABUSE AUTHORITY
                        CENTERPOINT HUMAN SERVICES                 PIEDMONT BEHAVIORAL HEALTHCARE
                        CROSSROADS BEHAVIORAL HEALTHCARE           SANDHILLS MENTAL HEALTH CENTER
                        DUPLIN-SAMPSON MENTAL HEALTH               SMOKY MT. AREA MENTAL HEALTH
                        EDGECOMBE-NASH MENTAL HEALTH               SOUTHEASTERN MENTAL HEALTH CENTER
                        FOOTHILLS AREA MENTAL HEALTH               SOUTHEASTERN REGIONAL MENTAL HEALTH
                        MENTAL HEALTH PROGRAM OF VANCE/WARREN      TIDELAND MENTAL HEALTH CENTER
                        NEUSE MENTAL HEALTH CENTER                 TREND COMMUNITY MENTAL HEALTH CENTER

                                                                Phase 3

                        LEE-HARNETT MENTAL HEALTH                  RUTHERFORD-POLK MENTAL HEALTH CENTER
                        ROANOKE-CHOWAN MENTAL HEALTH               WILSON-GREENE MENTAL HEALTH CENTER




Issue Date: 2/25/2010
                     Soil and Water Districts in North Carolina
                      by Implementation Phase for GASB 34
                                       Phase 3

CHEROKEE COUNTY SOIL & WATER CONSERVATION DISTRICT
DAVIE COUNTY SOIL & WATER CONSERVATION DISTRICT
STOKES SOIL & WATER CONSERVATION DISTRICT
WILKES SOIL & WATER CONSERVATION DISTRICT
                       Sanitary Districts in North Carolina
                      by Implementation Phase for GASB 34
                                     Phase 3

BELFAST/PATETOWN SANITARY DISTRICT      NORTHWESTERN WAYNE SANITARY DISTRICT
CLEVELAND COUNTY SANITARY DISTRICT      OCRACOKE SANITARY DISTRICT
CLIFFSIDE SANITARY DISTRICT             OSSIPEE SANITARY DISTRICT
EASTERN WAYNE SANITARY DISTRICT         RIEGELWOOD SANITARY DISTRICT
ENGELHARD SANITARY DISTRICT             ROANOKE RAPIDS SANITARY DISTRICT
FIRST CRAVEN SANITARY DISTRICT          SEDGEFIELD SANITARY DISTRICT
FORK TOWNSHIP SANITARY DISTRICT         SOUTH EAST BRUNSWICK SANITARY DISTRICT
GOLDSTON/GULF SANITARY DISTRICT         SOUTHEASTERN WAYNE SANITARY DISTRICT
HANDY SANITARY DISTRICT                 SOUTHERN WAYNE SANITARY DISTRICT
HARKERS ISLAND SANITARY DISTRICT        SOUTHWESTERN WAYNE SANITARY DISTRICT
JUNALUSKA SANITARY DISTRICT             WHITLEY HEIGHTS SANITARY DISTRICT
MAGGIE VALLEY SANITARY DISTRICT         WHITTIER SANITARY DISTRICT
MAURY SANITARY LAND DISTRICT            WOODFIN SANITARY DISTRICT
NORTH BRUNSWICK SANITARY DISTRICT
                                                               Miscellaneous Entities in North Carolina
                                                               by Implementation Phase for GASB 34

                                                                                         Phase 1

         AUDITORIUM COLISEUM-CONVENTION CENTER AUTHORITY                                 t    GREENVILLE UTILITIES COMMISSION
         BUNCOMBE COUNTY TOURISM DEV. AUTHORITY                                          n    MECKLENBURG EMERGENCY MEDICAL SERVICES                                           t
         CHARLOTTE-MECKLENBERG PUBLIC LIBRARY                                            t    N. C. EASTERN POWER AGENCY
         GASTON COUNTY ECONOMIC DEV COMMISSION                                           n    N. C. MUNICIPAL POWER AGENCY #1
         GREENSBORO-GUILFORD COUNTY TOUR-DEV. AUTHORITY                                  n    PITT COUNTY INDUSTRIAL DEVELOPMENT COMMISSION                                    n

                                                                                         Phase 2

         ALAMANCE COUNTY TOURISM DEVELOPMENT AUTHORITY                                   l    MORGANTON REDEVELOPMENT COMMISSION                                               l
         APPALCART                                                                       l    MOUNT AIRY TOURISM DEVELOPMENT AUTHORITY                                         l
         AVERY COUNTY TOURISM DEVELOPMENT AUTHORITY                                      l    NASH COUNTY TOURISM AND DEVELOPMENT AUTHORITY                                    l
         BETHLEHEM WATER DISTRICT                                                        l    ORANGE WATER & SEWER AUTHORITY
         BOONE TOURISM DEVELOPMENT AUTHORITY                                             l    PERSON COUNTY TOURISM DEV AUTHORITY                                              l
         BRUNSWICK CO TOURISM DEV AUTHORITY                                              l    RESEARCH TRIANGLE REGIONAL PUBLIC TRANS. AUTH.
         BRUNSWICK COUNTY ECONOMIC DEVELOPMENT COMMISSION                                l    ROBESON COUNTY PUBLIC LIBRARY                                                    l
         BRUNSWICK COUNTY HOSPITAL AUTHORITY                                             l    SCOTLAND COUNTY HISTORIC PROPERTIES COMMISSION                                   l
         CARTERET COUNTY TOURISM DEVELOPMENT BUREAU                                      l    SECURE
         DAVIE COUNTY WATERSHED IMPROVEMENT COMMISSION                                   l    STATESVILLE TOURISM DEVELOPMENT AUTHORITY                                        l
         ELECTRICITIES OF NORTH CAROLINA                                                      STOKES COUNTY WATER AND SEWER AUTHORITY                                          l
         GRANVILLE ECONOMIC DEVELOPMENT COMMISSION                                       l    SWAIN COUNTY TOURIST DEVELOPMENT AUTHORITY                                       l
         HAYWOOD COUNTY TOURISM DEVELOPMENT AUTHORITY                                    l    T. H. BROYHILL PARK AUTHORITY                                                    l
         HERTFORD COUNTY ECONOMIC DEVELOPMENT COMMISSION                                 l    THOMASVILLE TRAVEL & TOURISM AUTHORITY                                           l
         LEXINGTON TOURISM AUTHORITY                                                     l    WASHINGTON TOURISM DEVELOPMENT AUTHORITY                                         l
         LINCOLNTON RECREATION COMMISSION                                                l    WATAUGA COUNTY ECONOMIC DEVELOPMENT COMMISSION                                   l
         MARTIN COUNTY TRAVEL & TOURISM AUTHORITY                                        l    WAYNE COUNTY ECONOMIC DEVELOPMENT COMMISSION                                     l
         METROPOLITAN SEWERAGE DISTRICT OF BUNCOMBE COUNTY                                    WILMINGTON TRANSIT AUTHORITY                                                     l
         MOORE COUNTY WATER & SEWER AUTHORITY                                            l

                                                                                         Phase 3

         ALBEMARLE DISTRICT JAIL COMMISSION                                                   HATTERAS VILLAGE COMMUNITY CENTER DISTRICT
         ALBEMARLE REGIONAL SOLID WASTE                                                       HICKORY-CONOVER TOURISM DEV. AUTHORITY
         AVERASBORO TOWNSHIP TOURISM DEVELOPMENT AUTHORITY                                    K. A. R. T. S.
         BAY RIVER METROPOLITAN SEWAGE DISTRICT                                               LAKE NORMAN MARINE COMMISSION
         BEAR PAW RECREATION AND SECURITY SERVICE DISTRICT                                    LAKE WYLIE MARINE COMMISSION
         BERTIE-MARTIN REGIONAL JAIL                                                          LOWER CAPE FEAR WATER & SEWER AUTHORITY
         BROAD RIVER WATER AUTHORITY                                                          MADISON-MAYODAN RECREATION COMMISSION
         BURKE COUNTY ECONOMIC DEVELOPMENT COUNCIL                                            MCDOWELL COUNTY TOURISM DEVELOPMENT AUTHORITY
         BURKE-CATAWBA REGIONAL JAIL AGENCY                                                   MOUNTAIN ISLAND LAKE MARINE COMMISSION
                                                                                              MULTI-COUNTY WATER CONSERVATION AND INFRASTRUCTURE
         CABARRUS COUNTY WATER & SEWER AUTHORITY
                                                                                              DISTRICT
         CENTENNIAL AUTHORITY,THE                                                             MURPHY POWER BOARD
         CHEROKEE COUNTY RURAL DEVELOPMENT AUTHORITY                                          OUTER BANKS VISITORS BUREAU
         CHOANOKE PUBLIC TRANSPORTATION AUTHORITY                                             OXFORD PARKING AUTHORITY
         CLAY COUNTY RURAL DEVELOPMENT AUTHORITY                                              PERSON-CASWELL LAKE AUTHORITY
         COASTAL REGIONAL SOLID WASTE MANAGEMENT AUTHORITY                                    PIEDMONT AUTHORITY FOR REGIONAL TRANSPORTATION
         CONTENTNEA METROPOLITAN SEWAGE DISTRICT                                              PIEDMONT TRIAD REGIONAL WATER AUTHORITY
         DOWNTOWN OXFORD ECONOMIC DEVELOPMENT
                                                                                              PITT-GREENVILLE CONVENTION & VISITORS' AUTHORITY
         CORPORATION
         DURHAM-WAKE COUNTIES RESEARCH & PROD. SERV. DIST.                                    SHALLOTTE TOURISM DEVELOPMENT AUTHORITY
         ELIZABETH CITY-PASQUOTANK ECONOMIC DEVELOPMENT
                                                                                              SOUTH BRUNSWICK CO. WATER & SEWER AUTHORITY
         COMMISSION
         FORSYTH COUNTY TOURISM DEVELOPMENT AUTHORITY                                         TUCKASEIGEE WATER AND SEWER AUTHORITY
         GLOBAL TRANSPARK DEVELOPMENT COMMISSION                                              ULAH-SEAGROVE MEROPOLITAN WATER DISTRICT
         GOLDSBORO-WAYNE TRANSPORTATION AUTHORITY                                             WILSON COUNTY TOURISM DEVELOPMENT AUTHORITY
         GREATER RALEIGH CONVENTION & VISITORS BUREAU                                         YANCEY COUNTY ECONOMIC DEVELOPMENT COMMISSION
         HALIFAX COUNTY TOURISM DEVELOPMENT AUTHORITY


         Legend:
         n     The component unit must implement in phase 1 even though the unit's revenues place it in phase 3.
         l     The component unit must implement in phase 2 even though the unit's revenues place it in phase 3.
         t     The component unit must implement in phase 1 even though the unit's revenues place it in phase 2.


         Note: Component units must implement GASB statement no. 34 no later than the same year as the primary government regardless of the amount of the component unit's
         revenues. If the primary government's report includes a component unit's financial statements from a year ending during the primary government's first year of
         implementation, the component unit's financial statements for that fiscal year must be prepared in accordance with GASB statement no. 34. Component units that had
         their implementation date moved up because of their primary government will use their initial phase for retroactive infrastructure reporting. For component units that are
         proprietary, retroactive reporting of infrastructure should not be an issue since these assets are already reported under the requirements of current GAAP.




Issue Date: 2/25/2010
                                     Public Housing Authorities in North Carolina
                                        by Implementation Phase for GASB 34

                                                                   Phase 2

ASHEVILLE HOUSING AUTHORITY                                             RALEIGH HOUSING AUTHORITY
BOONE HOUSING AUTHORITY                                            l    ROBESON CO HOUSING AUTHORITY                                       l
CHARLOTTE HOUSING AUTHORITY                                             WILMINGTON HOUSING AUTHORITY
DURHAM HOUSING AUTHORITY                                                WINSTON SALEM HOUSING AUTHORITY
FAYETTEVILLE METROPOLITAN HOUSING AUTH.

                                                                   Phase 3

ASHEBORO HOUSING AUTHORITY                                              MARSHALL HOUSING AUTHORITY
BLADENBORO HOUSING AUTHORITY                                            MAXTON HOUSING AUTHORITY
BURLINGTON HOUSING AUTHORITY                                            MID EAST REG HOUSING AUTHORITY
CLARKTON HOUSING AUTHORITY                                              MONROE HOUSING AUTHORITY
DUNN HOUSING AUTHORITY                                                  MORGANTON HOUSING AUTHORITY
EASTERN CAROLINA REGIONAL HOUSING AUTHORITY                             MOUNT AIRY HOUSING AUTHORITY
EDENTON HOUSING AUTHORITY                                               MOUNT OLIVE HOUSING AUTHORITY
ELIZABETHTOWN HOUSING AUTHORITY                                         PEMBROKE HOUSING AUTHORITY
FAIRMONT HOUSING AUTHORITY                                              ROCKY MOUNT HOUSING AUTHORITY
FARMVILLE HOUSING AUTHORITY                                             ROXBORO HOUSING AUTHORITY
GASTONIA HOUSING AUTHORITY                                              SANFORD HOUSING AUTHORITY
GIBSONVILLE HOUSING AUTHORITY                                           SELMA HOUSING AUTHORITY
GREENEVERS HOUSING AUTHORITY                                            SMITHFIELD HOUSING AUTHORITY
GREENVILLE HOUSING AUTHORITY                                            SOUTHERN PINES HOUSING AUTHORITY
HENDERSONVILLE HOUSING AUTHORITY                                        SPRUCE PINE HOUSING AUTHORITY
HICKORY HOUSING AUTHORITY                                               TROY HOUSING AUTHORITY
HOLLY RIDGE HOUSING AUTHORITY                                           WADESBORO HOUSING AUTHORITY
KINGS MOUNTAIN HOUSING AUTHORITY                                        WAKE COUNTY HOUSING AUTHORITY
KINSTON HOUSING AUTHORITY                                               WASHINGTON HOUSING AUTHORITY
LINCOLNTON HOUSING AUTHORITY                                            WAYNESVILLE HOUSING AUTHORITY
LUMBERTON HOUSING AUTHORITY                                             WILSON HOUSING AUTHORITY
MADISON HOUSING AUTHORITY




Legend:
l     The component unit must implement in phase 2 even though the unit's revenues place it in phase 3.



Note: Component units must implement GASB statement no. 34 no later than the same year as the primary government regardless of the
amount of the component unit's revenues. If the primary government's report includes a component unit's financial statements from a year
ending during the primary government's first year of implementation, the component unit's financial statements for that fiscal year must be
prepared in accordance with GASB statement no. 34. Component units that had their implementation date moved up because of their
primary government will use their initial phase for retroactive infrastructure reporting. For component units that are proprietary, retroactive
reporting of infrastructure should not be an issue since these assets are already reported under the requirements of current GAAP.
                                                Charter Schools in North Carolina
                                              by Implementation Phase for GASB 34
                                                             Phase 3

                   AMERICAN RENAISSANCE CHARTER SCHOOL          MAGELLAN CHARTER
                   AMERICAN RENAISSANCE MIDDLE                  MAST SCHOOL
                   ARAPAHOE CHARTER SCHOOL                      MAUREEN JOY CHARTER SCHOOL
                   BREVARD ACADEMY                              MOUNTAIN COMMUNITY SCHOOL
                   BRIDGES                                      NEW CENTURY SCHOOL
                   C G WOODSON SCHOOL OF CHALLENGE              NORTH CAROLINA MARINE SCIENCE HIGH SCHOOL, INC.
                   CARTER COMMUNITY CHARTER                     NORTHEAST RALEIGH CHARTER
                   CHATHAM CHARTER                              OMUTEKO GWAMAZIIMA
                   CHILDRENS VILLAGE ACADEMY                    ORANGE COUNTY CHARTER
                   CIS ACADEMY                                  PHASE ACADEMY OF JACKSONVILLE
                   COMMUNITY CHARTER SCHOOL                     PROVISIONS ACADEMY
                   CROSSNORE ACADEMY                            QUALITY EDUCATION ACADEMY
                   DEVELOPMENTAL DAY CHARTER                    QUEST ACADEMY
                   DILLARD ACADEMY                              RALEIGH CHARTER HIGH SCHOOL
                   DOWNTOWN MIDDLE SCHOOL                       RESEARCH TRIANGLE CHARTER
                   EAST WAKE ACADEMY                            RIGHT STEP ACADEMY
                   EAST WINSTON PRIMARY SCHOOL                  RIVER MILL CHARTER SCHOOL
                   ENGELMANN SCHOOL OF ART & SCIENCES           ROCKY MOUNT ADVANTAGE CHARTER SCHOOL
                   EVERGREEN COMMUNITY CHARTER SCHOOL           ROWAN ACADEMY
                   EXPLORIS                                     SALLIE B HOWARD
                   FRANCINE DELANY NEW SCHOOL FOR CHILDREN      SANKORE SCHOOL
                   FRANKLIN ACADEMY                             SPARC ACADEMY
                   GRANDFATHER ACADEMY                          STANLY COUNTY COMMUNITY OUTREACH
                   GREENSBORO ACADEMY                           STARS
                   HARNETT EARLY CHILDHOOD                      STERLING MONTESSORI ACADEMY
                   HEALTHY START ACADEMY                        SUCCESS ACADEMY
                   HIGHLAND KINDERGARTEN                        SUGAR CREEK CHARTER SCHOOL
                   IMANI INSTITUTE CHARTER                      SUMMIT CHARTER
                   JOHN H BAKER JR HIGH SCHOOL                  THE LEARNING CENTER
                   KENNEDY CHARTER PUBLIC                       THOMAS JEFFERSON CLASSICAL
                   KESTREL HEIGHTS SCHOOL                       TILLER SCHOOL
                   LAKE NORMAN CHARTER SCHOOL                   TURNING POINT ACADEMY
                   LAKESIDE SCHOOL                              VANCE CHARTER SCHOOL
                   LAURINBURG CHARTER SCHOOL                    VILLAGE CHARTER SCHOOL
                   LAURINBURG HOMEWORK CENTER                   WAYNE COUNTY TECH ACADEMY
                   LIFT ACADEMY                                 WINSTON SALEM ACADEMY
                   LINCOLN CHARTER SCHOOL                       WOODS CHARTER SCHOOL




Issue Date: 2/25/2010

								
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