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					                                                   Office of the State Controller
                                                     2010 CAFR Worksheets
                                                      Instructions and Index
                                                                                                           File revision date: 8/9/10           ***
Header Information                                                             ***See instructions below on revision date applicable to your agency.
Choose your agency:                      01 North Carolina General Assembly                <<< Click on the cell to see a list of agencies.
Enter preparer name and phone number below:
            Agency number:                          01                                     Invalid filename! Please rename your file to:
            Agency name:             North Carolina General Assembly                                         01p.xls
            Preparer:                                                                      Enter preparer name!
            Email:                                                                         Enter email address!
            Phone:                                                                         Enter preparer phone number!

General Instructions
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.

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

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

   Sheet       NA                                                        Worksheet Title                                                        Notes
    101                       Summary of Significant Accounting Policies
    105                       Operating Indicators By Function
    201                       Changes in Capital Assets                                                                                          N, R
    205                       Reconciliation Between Fixed Asset System and General Ledger
    210                       Accumulated Depreciation                                                                                           N, R
    215                       Capital Asset Impairments                                                                                           N
    220                       Capital Asset Statistics
    301                       Leases - Operating and Capital
    305                       Changes in Long-Term Liabilities and Short-Term Debt (Governmental)                                                R, N
    310                       Changes in Long-Term Liabilities and Short-Term Debt (Business-Type)                                               R, N
    315                       Annual Debt Svc Reqmts - Bonds, COPs, Notes Payable - Without Interest Rate Swaps
    320                       Annual Debt Svc Reqmts - Bonds and COPs Payable - With Interest Rate Swaps
    322                       Pollution Remediation Obligations                                                                                   N
    325                       Pledged Revenue Coverage
    326                       Disclosure of Pledged Revenues                                                                                      N
    330                       Debt Defeasances                                                                                                    N
    335                       Demand Bonds                                                                                                        N
    340                       Derivative Instruments                                                                                              N
    341                       Hedging Derivative Instruments                                                                                      N
    342                       Investment Derivative Instruments                                                                                   N
    345                       Contingencies
    350                       Construction and Other Significant Commitments                                                                      N
    355                       Subsequent Events/Other Items                                                                                       N
    360                       Related Party Transactions                                                                                          N
    365                       Restricted Assets
    370                       Government Wide - Debt Issuances
    375                       CAFR Reporting for Federal Economic Recovery (ARRA) Funds
    401                       General Fund                                                                                                        N
    405                       Special Revenue Fund                                                                                                N
    410                       Capital Projects                                                                                                    N
                                                         Office of the State Controller
                                                           2010 CAFR Worksheets
                                                            Instructions and Index
                                                                                                            File revision date: 8/9/10                ***
   415                            Permanent Funds                                                                                                       N
   420                            Restricted and Unrestricted Net Assets - Business Type Activities
   425                            Stewardship, Compliance, and Accountability                                                                          N
   430                            Fund Equity Restatement (Part 1 of 2)
   431                            Fund Equity Restatement (Part 2 of 2)
   501                            Schedule of Intra-Agency Receivables and Payables
   505                            Schedule of Inter-Agency Receivables
   510                            Schedule of Inter-Agency Payables
   515                            Schedule of Due From / Restricted Due From Primary Government
   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
   535                            Schedule of Advances
   540                            Schedule of Intra-Agency Operating Transfers
   545                            Schedule of Agency Inter-Company Operating Transfers to be Eliminated
   565                            Schedule of Interinstitutional Transfers
   570                            Receivables
   601                            Special Separation Allowance for Law Enforcement Officers
   605                            University Optional Retirement Program
   610                            Significant Transactions Between Component Units
   615                            Foundations Survey and Schedule of Due from University Component Units
   620                            Analysis of Deferred Revenues
   625                            Analytical Review                                                                                                    N
   630                            Statement of Changes in Assets and Liabilities for Agency Funds
   635                            Segments
   705                            Cash and Cash Equivalents in Banks Outside the State Treasurer - Custodial Credit Risk - Deposits
   710                            Investments Held Outside the State Treasurer - Custodial Credit Risk - Investments
   715                            Investments Held Outside the State Treasurer - Custodial Credit Risk - Deposits
   720                            Investments Held Outside the State Treasurer - Interest Rate Risk
   725                            Investments Held Outside the State Treasurer - Credit Risk (Part 1 of 2)
   726                            Investments Held Outside the State Treasurer - Credit Risk (Part 2 of 2)
   730                            Investments Held Outside the State Treasurer - Additional Level of Detail
   735                            Investments Held Outside the State Treasurer - Concentration of Credit Risk
   740                            Investments Held Outside the State Treasurer - Foreign Currency Risk
   745                            Investments Held Outside the State Treasurer - Investment Policies                                                   N
   750                            Investments Held Outside the State Treasurer - Highly Sensitive Investments                                          N
   905                            Offline Proprietary Proforma - Stmt of Net Assets & Stmt of Revs, Exps and Chgs in Net Assets
   906                            Offline Fiduciary Proforma - Stmt of Fiduciary Net Assets & Stmt of Chgs in Fiduciary Net Assets
   907                            Offline Agency Funds Proforma - Stmt of Changes in Assets & Liabilities
   908                            Offline Component Unit Financial Statements - CAFR Format
   910                            Offline Proprietary Analytical Review - Computed Variances
   911                            Offline Fiduciary Analytical Review - Computed Variances
   Exp                            Worksheet Explanations
  Comm                            Your Comments and Suggestions
 Agencies      Reference          List of Agency Names and Numbers
Functional     Reference          Functional Table to be used for worksheets 401, 405, and 415
*** Agencies that do not have derivatives may use any of the following versions: 5/14/10, 7/9/10, or 8/9/10 version of the package.
                                                                                                                 01 North Carolina General Assembly
***Agencies having derivatives must use the 8/9/2010 update which includes the updated derivatives worksheets.
Notes:
N = CAFR Narrative sheet also required for this worksheet
R = Must also complete Restatements w/s 430 for any prior year adjustment on this worksheet
                                  Office of the State Controller
                                    2010 CAFR Worksheets
                         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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



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



3)   AMORTIZATION (ENTERPRISE FUNDS/COMPONENT UNITS ONLY)
     List method for amortizing premiums/discounts on long-term debt, deferred charges on refundings,
     and issuance costs (e.g., straight-line, effective interest, proportionate-to-stated interest requirements).
     If no long-term bonds were outstanding, indicate ―N/A‖. If amounts are immaterial and are not deferred,
     just indicate "expensed".
           Unamortized premiums/discounts:
           Deferred charges on debt refundings:
           Debt issuance costs:

4)   PROGRAM REVENUE
     Does your agency receive interest as program revenue that is restricted
     for use in capital projects? (exclude capitalized interest earnings)                YES                      NO
     IF "YES", LIST GASB AND AMOUNT



5)   INTERNAL ACTIVITY (N/A FOR COMPONENT UNITS)
     Do you charge other departments (through internal service funds
     or the general fund) for "centralized expenses" that include
     an administrative overhead component (in addition
     to direct expenses)?                                       YES                      NO                       N/A

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

                                                                                                                        101
                                                        Office of the State Controller
                                                          2010 CAFR Worksheets
                                                    OPERATING INDICATORS BY FUNCTION

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

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

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


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




                                                                                                                                          105
                                                                                      Office of the State Controller
                                                                                        2010 CAFR Worksheets
                                                                                     CHANGES IN CAPITAL ASSETS
                                                                                                                       NA - Offline Component Units except Rex and Chatham Hospital
                                                                                                                     Agency No:                  01
                                                                                                                     Agency Name:                              North Carolina General Assembly
GASB Fund No:                                                                                                        Preparer/Phone:
                                                                                                                     Email:                                                     -


SIG guidance for GASB 51-Accounting and Financial Reporting for Intangible Assets:                                   Intangible Assets Policy
                                                      Prior                                                                       Additions                                           Decrease In
                                                       Year          Current Year                   Current Year                                                                          CIP
                                   Balance            Asset            Assets                          Assets            Purchased            Donated                                (Column must           Balance
          Description            July 1, 2009      Adjustments      Transferred In                 Transferred Out       Additions            Additions           Retirements         Net to Zero)        June 30, 2010

Capital assets, non-depreciable:

1. Land and permanent easements

2. Art,Literature, and artifacts

3. Construction in progress

3a. Computer software in development

3b. Patents in development

Capital assets, depreciable:

4. Buildings

5. Machinery and equipment

6. Art,Literature, and artifacts

7. General Infrastructure

8. NC DOT Highway Network

9. Computer software

10.Patents

11.Other Intangible assets

Total Capital Assets


For any CIP additions of $25 million or more, please provide a schedule of all projects that make up the total and give a brief explanation of the most signifcant amounts in an attached "CAFR Package
Narrative" (e.g., construction of hospitals, prisons, etc.).                  Type an "X" in the adjacent box if this information is included.

For any prior year adjustments related to GASB 51-Intangible Assets, please provide a description of the asset and an explanation of the adjustment in an attached "CAFR Package Narrative".
Type an "X" in the adjacent box if this information is included.




Errors:




                                                                                                                                                                                                                          201
                                                                 Office of the State Controller
                                                                    2010 CAFR Worksheets
                                             RECONCILIATON BETWEEN NCAS FIXED ASSET SYSTEM AND GENERAL LEDGER
                                                                                             NA for Agencies not on NCAS Fixed Asset System
                                                                                                              Agency No:     01
                                                                                                           Agency Name:       North Carolina General Assembly
GASB Fund No:                                                                                             Preparer/Phone:
                                                                                                                    Email:                   -

                                       Computed           Balance         Balance Per
                                   Ending FAS Balance     Per FAS       CAFR 11G / 11P
           Description                June 30, 2010     June 30, 2010    June 30, 2010   Difference                          Explanation for Difference

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




                                                                                                                                                                205
                                                           Office of the State Controller
                                                             2010 CAFR Worksheets
                                                          ACCUMULATED DEPRECIATION
                                                                      NA - Offline Component Units except Rex and Chatham Hospital
                                                   Agency No:                                                       01
                                                   Agency Name:                                      North Carolina General Assembly
GASB Fund No:                                      Preparer/Phone:
                                                   Email:                                                                                                        -



                                                       Accumulated                                                                                   Accumulated
                                                       Depreciation                                    Accumulated             Accumulated           Depreciation
                                                         Balance                Prior Year             Depreciation            Depreciation            Balance
   Description                                         July 1, 2009            Adjustments              Increases               Decreases            June 30, 2010

Capital assets, depreciable:

4. Buildings

5. Machinery and equipment

6. Art,Literature, and artifacts

7. General Infrastructure

8. NC DOT Highway Network

9. Computer software

10.Patents

11.Other Intangible assets

Total Accumulated Depreciation-Capital Assets

For BTA's, the increase in accumulated depreciation should tie to depreciation expense on the CAFR 53P. If it doesn't, please provide
an explanation for the difference.
_______________________________________________________________________________________________________________
_______________________________________________________________________________________________________________
For any prior year adjustments related to GASB 51-Intangible Assets, please provide a description of the asset and an explanation of the adjustment in an attached
"CAFR Package Narrative" for worksheet 201, Changes in Capital Assets. Type an "X" in the adjacent box if this information is included.

                                                                                                                                                                     210
                                     Office of the State Controller
                                       2010 CAFR Worksheets
                                    CAPITAL ASSET IMPAIRMENTS

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



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

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

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

1. A general description of the impairment in attached "CAFR Package Narratives".
   Type an "X" in the adjacent box if this information is included.

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

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

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

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

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

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

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




                                                                                                              215
                                      Office of the State Controller
                                        2010 CAFR Worksheets
                                      CAPITAL ASSET STATISTICS
                                                              NA - Nonmajor Component Units
Agency No:                                 01
Agency Name:                North Carolina General Assembly
Preparer/Phone:
Email:                                     0


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

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

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

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

  Wildlife Resources Commission
   Number of Game Lands
   Acres of Game Lands

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

Public Safety and Correction
  Department of Correction
    Number of Enterprise vehicles:
       Passenger/Cargo vans
       Inmate workcrew buses
       Pickup trucks

                                                                                              220 (9 of 100)
                                     Office of the State Controller
                                       2010 CAFR Worksheets
                                     CAPITAL ASSET STATISTICS
                                                              NA - Nonmajor Component Units
Agency No:                                 01
Agency Name:                North Carolina General Assembly
Preparer/Phone:
Email:                                      0


       One ton maintenance trucks
       Other/Specialty trucks

  Department of Crime Control and Public Safety
    Number of vehicles:
    Alcohol Law Enforcement
       Cars/SUV's
    State Highway Patrol
       Cars
       Trucks/Vans
       Motorcycles
    Air Craft:
    State Highway Patrol
       Helicopters

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

Component Units
Higher Education
  Community Colleges
    Number of buildings

  Universities
    Number of academic/administrative buildings
    Number of dormitories/auxiliary buildings
    Number of other buildings

    University system hospitals
      Number of administration buildings
      Number of clinical buildings
      Number of facility services
      Number of hospitals




                                                                                              220 (10 of 100)
                                        Office of the State Controller
                                          2010 CAFR Worksheets
                                     LEASES - OPERATING AND CAPITAL
                                                                       NA for Component Units, except Universities
                                                  Agency No.:                                01
                                               Agency Name:                   North Carolina General Assembly
GASB Fund No:             All GASB Funds      Preparer/Phone:
                                                        Email:                                 0

I. All leases must be classified either as OPERATING leases or as CAPITAL leases. See the NCAS Information Guide
   for the criteria to use in determining the classification of leases.

  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, 2010?

  Complete the following schedule for required lease disclosures:

        Lease                Operating                                     Capital Leases
      Payments                Leases             General                               Internal
      for Fiscal             (All GASB          Long-Term            Enterprise        Service               Component
         Year                  funds)           Obligations            Funds            Funds                  Units

        2011
        2012
        2013
        2014
        2015
     2016 - 2020
     2021 - 2025
     2026 - 2030
     2031 - 2035
     2036 - 2040
     2041 - 2045
     2046 - 2050
     2051 - 2055
     2056 - 2060

  Total Future Minimum
  Lease Payments

  Less: Amount Representing
  Representing Int

  Present Value of Future
  Min Lease Pmts

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

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

II. Have you capitalized any assets that were purchased through a capital lease?
                                                           Yes                                        No

  If yes, record below in the proper capital asset classification the gross amount of the capital assets recorded under the
  capital leases that were outstanding at June 30, 2010:
                                                             Capital Assets Recorded Under Capital Leases
                                                 General                                   Internal
                         Capital Assets         Long-Term            Enterprise            Service           Component
                         Classification         Obligations            Funds                Funds              Units
                                                     A                   B                    C                 D

                     Buildings
                     Machinery and Equipt
                     Other: _____________
                        Total
                     Less: Accumulated
                          Depreciation
                     Total capital assets
                     under capital leases
                                                                                                                              301
                                                      Office of the State Controller
                                                        2010 CAFR Worksheets
                                        CHANGES IN LONG-TERM LIABILITIES AND SHORT-TERM DEBT
                                                      GOVERNMENTAL ACTIVITIES
                                                                                         NA for Golden Leaf, State Health Plan, and Nonmajor Component Units
                                                                                          Agency No:                                  01
                                                                                       Agency Name:                    North Carolina General Assembly
GASB Fund No:                            N/A for GASB 3XXX                            Preparer/Phone:
                                                                                                Email:                                  0

                                             Balance              Prior Year                                                        Balance           Due Within
                                           July 1, 2009          Adjustments            Additions             Deletions           June 30, 2010        One Year
                                                 A                     B                     C                     D                     E                F
Bonds and COPs payable:
  General obligation bonds
  Lease-purchase revenue bonds
  GARVEE bonds
  Certificates of participation
  Limited obligation bonds
  Less deferred amounts:
    For issuance discounts
    On refunding
  Add issuance premium
Arbitrage rebate payable
Deferred death benefit
Workers compensation
Notes payable
Capital leases payable
Pollution remediation payable
Compensated absences
Other - settlements etc.
Accrued interest (Bonds, COPS, notes)
Short-term debt:
  Revolving line of credit/Note
  Commercial paper
  Anticipation notes

For each type of short-term debt, describe the debt activity and the purpose for which the debt was issued in an attached "CAFR Package Narrative".
Type an "X" in the adjacent box if this information is included.
Bonds & COPs Payable amounts per column [E] agree to CAFR 11G?                                      YES                                         NO


                                                                                                                                                                   305
                                                      Office of the State Controller
                                                        2010 CAFR Worksheets
                                        CHANGES IN LONG-TERM LIABILITIES AND SHORT-TERM DEBT
                                                      BUSINESS TYPE ACTIVITIES
                                                                                          NA for Golden Leaf, State Health Plan, and Nonmajor Component Units
                                                                                            Agency No:                              01
                                                                                         Agency Name:                North Carolina General Assembly
GASB Fund No:                              N/A for GASB 3XXX                            Preparer/Phone:
                                                                                                  Email:                             0

                                               Balance               Prior Year                                                  Balance           Due Within
                                             July 1, 2009           Adjustments          Additions           Deletions         June 30, 2010        One Year
                                                  A                      B                  C                    D                   E                 F
Bonds and COPs payable:
  Revenue bonds
  Certificates of participation
  Less deferred amounts:
    For issuance discounts
    On refunding
  Add issuance premium
Arbitrage rebate payable
Workers compensation
Notes payable
Capital leases payable
Annuity and life income payable
Pollution remediation payable
Compensated absences
Other - settlements etc.
Short-term debt:
  Revolving line of credit/Note
  Commercial paper
  Anticipation notes

For each type of short-term debt, describe the debt activity and the purpose for which the debt was issued in an attached "CAFR Package Narrative".
Type an "X" in the adjacent box if this information is included.

Bonds & COPs Payable amounts per column [E] and [F] agree to Statement of Net Assets?                YES                                    NO




                                                                                                                                                                310
                                      Office of the State Controller
                                        2010 CAFR Worksheets
                                 ANNUAL DEBT SERVICE REQUIREMENTS
    BONDS, SPECIAL INDEBTEDNESS, AND NOTES PAYABLE - WITHOUT INTEREST RATE SWAPS
                                              NA for Golden Leaf, State Health Plan, and Nonmajor Component Units
                                                      Agency No:                                01
                                                   Agency Name:                  North Carolina General Assembly
GASB Fund No:           All funds                 Preparer/Phone:
                                                            Email:                                -

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

       2              Revenue Bonds Payable

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

       4              GARVEE Bonds (N/A for Component Units)

       5              Certificates of Participation Payable

       6              Notes Payable (Exclude Short-term Debt)

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

                    Fiscal Year                  Principal                   Interest*
                       2011                                                                            Total Original Issue
                       2012                                                                             Amount Related to
                       2013                                                                           Total Outstanding Debt
                       2014
                       2015
                    2016 - 2020                                                                          Overall Range of
                    2021 - 2025                                                                       Interest Rates of Total
                    2026 - 2030                                                                         Outstanding Debt*
                    2031 - 2035                                                                         From *        To *
                    2036 - 2040
                    2041 - 2045
                    2046 - 2050                                                                        Final Maturity Date of
                    2051 - 2055                                                                       Total Outstanding Debt
             Total Requirements
                                                            * For variable-rate debt and "Build America Bonds", see instructions.
Do the total principal requirements (including debt with interest rate swaps on 320) agree with column [E]
on changes in long-term liabilities worksheet (305/310)?
                                                                                  YES                       NO

Do the fiscal year 2011 principal requirements (including debt with interest rate swaps on 320) agree with
column [F] on changes in long-term liabilities worksheet (305/310)?
(Note: Only exception is for demand bonds classified as due within one year.)
                                                                            YES                 NO
   If NO, indicate reason:


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


VARIABLE RATE DEBT (State Treasurer Only)
During the current year, did your agency have any variable rate debt (without
interest rate swaps)?                                                     YES                                   NO
If YES, disclose the terms by which interest rates change in an attached schedule.


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


Check type of payable:

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

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

     5            Certificates of Participation Payable

     6            Limited Obligation Bonds Payable          (N/A for component units)
                                                                                    Swaps, Net
                                                                                   Interest Rate
                 Fiscal Year             Principal              Interest*           Swaps, Net
                    2011                                                                                           Total Original Issue
                    2012                                                                                          Amount Related to Total
                    2013                                                                                            Outstanding Debt
                    2014
                    2015
                 2016 - 2020                                                                                           Overall Range of
                 2021 - 2025                                                                                        Interest Rates of Total
                 2026 - 2030                                                                                          Outstanding Debt*
                 2031 - 2035                                                                                         From *        To *
                 2036 - 2040
                 2041 - 2045
                 2046 - 2050                                                                                        Final Maturity Date of
                 2051 - 2055                                                                                       Total Outstanding Debt
          Total Requirements
                                                        *   For variable-rate debt and "Build America Bonds", see instructions.

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

Do the fiscal year 2011 principal requirements (including debt without interest rate swaps on 315) agree with
column [F] on changes in long-term liabilities worksheet (305/310)?
(Note: The only exception is for demand bonds that are classified as due within one year.)
            YES
            NO

          If "NO", indicate reason:




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

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


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                                                  Pollution Remediation Obligations

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


GASB Statement 49 establishes accounting and financial reporting standards for pollution remediation obligations.
For additional guidance, see the OSC policy on pollution remediation. Provide the following details about your
agency's pollution remediation liability (Note: GASB 5200 for governmental funds ):

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

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

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

Type and "X" in adjacent box if GASB 49 narratives are included.



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                                                     PLEDGED REVENUE COVERAGE
                                                                             NA for Nonmajor Component Units
                                                                          Agency No:                             01
                                                                       Agency Name:              North Carolina General Assembly
GASB Fund No:                                                         Preparer/Phone:
                                                                                Email:                         -

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


   A                                               2010                 2009                2008               2007                2006

   B      Revenue Statement Caption
          Sales and services
          Student tuition and fees
          Patient services
          Rental lease earnings
          Fees, licenses and fines
          State appropriations
          Interest income
          Contracts and grants
          Federal transportation revenues
          Employer contributions
          Federal Interest Subsidy on debt




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



A separate worksheet is required for each type of debt.
NOTE: If you have previously submitted this information for fiscal years 2009 and earlier, and that
        data remains unchanged, you may complete just the 2010 line and ignore lines 2006 - 2009.
1) Revenue bonds which are pledged by general revenues should be excluded.




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                             DISCLOSURE OF PLEDGED REVENUES
                                                          NA for Nonmajor Component Units
                                                         Agency No:                   01
                                                      Agency Name:    North Carolina General Assembly
GASB Fund No:          All funds                     Preparer/Phone:
                                                               Email:               -



For each period in which secured debt1,2 remains outstanding, GASB Statement No. 48, paragraph 21,
requires governments to disclose, in the notes to the financial statements, information about specific
revenues pledged.

If applicable, prepare a note disclosure in the attached CAFR Package Narratives. See the instructions
for the detail information to be included in the narrative.
The narrative contains examples for Agencies and Universities.
Type an "X" in the adjacent box if this information is included.

Notes
1. Examples of secured debt include revenue bonds, certificates of participation of universities, GARVEE bonds
   (DOT only), and short-term borrowings by the Employment Security Commission.
2. If a specific revenue stream is pledged as security for multiple debt issuances, the required
   disclosures may be combined in a single note.




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                                               DEBT DEFEASANCES
                                                                        NA for Nonmajor Component Units
                                                                 Agency No:                       01
                                                              Agency Name:        North Carolina General Assembly
GASB Fund No:                All funds                       Preparer/Phone:
                                                                       Email:                   -


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

A. - Prior Year Defeasance of Debt
(i.e., debt defeased in prior fiscal years and no longer reported as a liability)
For debt defeased, in substance, PRIOR to July 1, 2009:
                                                                                          Balance
                                                                                       In Thousands       Call
                  Descriptive Name of Defeased Debt                                    June 30, 2010      Date




B. - Current Year Defeasances
(i.e., debt defeased during the current fiscal year and removed from your books as a liability)
For debt defeased in the CURRENT fiscal year 2009-2010:
   Prepare a note disclosure for current and advance refundings in attached CAFR Package Narratives (Note:
   proforma disclosures are included).

Type an "X" in the adjacent box if this information is included.
(Note to Preparer: The attached narratives should not include disclosures for debt defeased in prior years.)



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




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                                          DEMAND BONDS
                                                             NA for Nonmajor Component Units
                                                            Agency No:                01
                                                         Agency Name: North Carolina General Assembly
GASB Fund No:            All funds                      Preparer/Phone:
                                                                  Email:            -



For each demand bond that had an outstanding balance of $20 million or more at year-end, prepare a note
disclosure in attached CAFR Package Narratives that includes the following:

   1 - general description of each demand bond.
   2 - terms of letter of credit or other standby liquidity agreements outstanding.
   3 - associated commitment fees of the letters of credit.
   4 - amounts drawn on the letters of credit or other standby liquidity agreements at year end.
   5 - a description of any take out agreement including expiration dates and commitment fees.
   6 - terms of obligations under the take out agreement.
   7 - the debt service requirements that would result from the take out agreement, if exercised.

Type an "X" in the adjacent box if this information is included.

Note:
   Your prior year demand bond disclosure that was included in last year's final State CAFR was
   emailed back to you by OSC. Please use this prior year disclosure, which includes all CAFR
   audit adjustments and formatting changes, as the starting point for your current year's disclosure.




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                                                                Derivative Instruments

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

Investment Derivative Summary               Fair Value          Fair Value          Notional
                 Type                       Changes           June 30, 2010         Amount
Pay-fixed interest rate swaps
Swaptions
Basis swaps
U.S. dollar equity futures
Foreign equity futures
Foreign exchange forwards
Other:

Hedging Derivative Instruments              Fair Value          Fair Value          Notional        Effective    Maturity                  Terms
             Type                           Changes           June 30, 2010         Amount            Date        Date            (i.e., reference rates)
Cash flow: Pay-fixed interest rate swap                                                                                                                       H1
Cash flow: Pay-fixed interest rate swap                                                                                                                       H2
Cash flow: Pay-fixed interest rate swap                                                                                                                       H3
Cash flow: Pay-fixed interest rate swap                                                                                                                       H4
Cash flow: Pay-fixed interest rate swap                                                                                                                       H5
Other:                                                                                                                                                        H6
Other:                                                                                                                                                        H7

Evaluating Hedge Effectiveness            Line Number(s)
            Method Used                     (H1 thru H7)
Consistent critical terms method                              Note: Hedging derivative instruments must meet annual effectiveness tests.
Quantitative methods:                                         Indicate the method(s) used to determine effectiveness by keying the line numbers
Synthetic instrument method                                   of the hedging derivative instruments above. A method can have more than one
Dollar-offset method                                          line number.
Regression analysis method

In the attached CAFR Package Narratives, prepare note disclosures that describe, as applicable (a) if fair values are based on other than quoted
market prices, the methods and significant assumptions used to estimate those fair values, (b) reclassifications from a hedging derivative instrument
to an investment derivative instrument, (c) contingent features, and (d) synthetic guarenteed investment contracts.
Type an "X" in the adjacent box if this information is included.
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                                                                          Hedging Derivative Instruments

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


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

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

Type an "X" in the adjacent box if this information is included.

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

                                                                                                                                                                                                 341
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                                                                        Investment Derivative Instruments

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


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

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

Type an "X" in the adjacent box if this information is included.

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



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                                                  CONTINGENCIES

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


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

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

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

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

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

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

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

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

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



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

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


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

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

The amount of the commitment should be calculated as follows:

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



NOTE: Commitments for each GASB 14XX should tie to the reserved fund balance amount for each 14XX GASB
on the Reserved and Unreserved Fund Balances Capital Projects Funds worksheet (w/s 410).


    GASB                                     GASB                                           Amount of
   Number                                  Fund Title                                      Commitment




B. - Other Significant Commitments, including investment contracts

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

Type an "X" in the adjacent box if this information is included.




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                                  Office of the State Controller
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                              SUBSEQUENT EVENTS / OTHER ITEMS

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


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

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

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

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

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

   Yes                   No

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




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

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

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




Errors:
All questions have not been answered.
                                                                                                             355
                                   Office of the State Controller
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                                RELATED PARTY TRANSACTIONS
                                                            NA for Nonmajor Component Units
                                                           Agency No:                   01
                                                        Agency Name:    North Carolina General Assembly
GASB Fund No:           All funds                      Preparer/Phone:
                                                                 Email:               -



Complete this worksheet if your agency engaged in any 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 university 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 in attached CAFR Package Narrative 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.

Type an "X" in the adjacent box if this information is included.


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).

** For Universities: 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
university'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 university's formal notes
to the financial statements.




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                                                       Restricted Assets
                                                                                                                 NA for Proprietary Funds and Component Units
                                                                                                Agency No:                              01
                                                                                             Agency Name:                North Carolina General Assembly
GASB Fund No:                                                                               Preparer/Phone:
                                                                                                      Email:                             -


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

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

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

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

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

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

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




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                                               Government Wide - Debt Issuances
                                                                                    NA Component Units and Fiduciary Funds

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

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


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


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


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




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                                                      CAFR Reporting for Federal Economic Recovery (ARRA) Funds
                                                                                                               NA Component Units
Agency No:                          01                          Agency Name:                                         North Carolina General Assembly
                                                               Preparer/Phone:
                                                                         Email:                                                            -

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

To ensure that all ARRA funds are accounted for and properly identified in NCAS, please complete the following as it applies to your agency.
1) Are all ARRA 4 digit budget funds in the federal and operating budget codes properly identified in NCAS with a unique ARRA indicator that is not "NAPP"?
   ( Use the DSS master table, filter for the year of 2010 and check the ARRA column for the unique indicator)
                                                                                        Yes           No
   If No, list the missing budget code (s) and related center (s) below:
    Budget Code                Center




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




   For ESC ONLY - CASH BASIS
3) Complete the following using the BD701 for June 29, 2010 for Special Revenue GASB fund type.
                           Federal Recovery              Federal Recovery
                                Funds                         Funds
         GASB                  Budget                         Actual



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




                                                                                                                                                                     375
                                  Office of the State Controller
                                    2010 CAFR Worksheets
           RESERVED/UNRESERVED FUND BALANCES & RESTRICTED/UNRESTRICTED NET ASSETS
                                        GENERAL FUND
                                                                                      NA - Component Units
                                                                        Agency No:                               01
                                                                    Agency Name:                 North Carolina General Assembly
GASB Fund No:                     11XX                             Preparer/Phone:
                                                                             Email:                               0


SIG definitions and helpful information:       Net Assets Policy                      Fund Balance Reserves Policy
Describe each reservation/restriction and designation of fund balance identified below except for purchase orders and inventory,
on the CAFR Narrative worksheet. See instructions for more detail.

                                                     GASB              GASB                GASB                GASB                GASB
                      Specify GASB number>>>
Fund Balance Reserved:
Unrestricted for (Not Available):

Inventory of supplies (including postage) -
116XXX accounts
Specific encumbrances - Purchase
orders (Cash Carryfwd - 111230)
Advances to other funds
Advances to component units
Notes receivable
Restricted for:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)

Total Fund Balance Reserved


Fund Balance Unreserved:
Unrestricted, Designated for:
Specific Encumbrances (111230):
  Select Function (Click here)
Other:
  Select Function (Click here)
  Select Function (Click here)
  Select Function (Click here)
  Select Function (Click here)
  Select Function (Click here)
Unrestricted, Undesignated

Total Fund Balance Unreserved
(Designated and Undesignated)

Total Fund Balance per CAFR11G
(Reserved and Unreserved)

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

Total Net Assets
(Agree with above Total Fund Balance)




                                                                                                                                                   401
                                       Office of the State Controller
                                         2010 CAFR Worksheets
                RESERVED/UNRESERVED FUND BALANCES & RESTRICTED/UNRESTRICTED NET ASSETS
                                       SPECIAL REVENUE FUNDS
                                                                                                  NA - Component Units
                                                                                    Agency No:                            01
                                                                                 Agency Name:             North Carolina General Assembly
GASB Fund No:              12XX, 13XX                                           Preparer/Phone:
                                                                                         Email:                           0


SIG definitions and helpful information:                    Net Assets Policy                     Fund Balance Reserves Policy
Describe each reservation and restriction identified below, except for inventory and purchase orders on the CAFR Narrative
worksheet. See instructions for more detail.


                                               GASB              GASB               GASB              GASB              GASB              GASB
                   Specify GASB number>>>

Fund Balances Reserved:
Unrestricted for (Not Available):

Inventory of supplies (including
postage) - 116XXX accounts
Specific encumbrances (Cash
Carryfwd - 111230)
Advances to other funds
Advances to component units
Endowments
Notes receivable
Capital project commitments
Loan and grant commitments
Restricted for:
Vacation - DOT Only
Sick Leave - DOT Only
Specific programs

Total Fund Balance Reserved


Fund Balance Unreserved:
Restricted for:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Unrestricted
Total Fund Balance Unreserved

Total Fund Balance per CAFR11G
(Reserved and Unreserved)

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

Total Net Assets
(Agree with above Total Fund Balance)




                                                                                                                                                 405
                            Office of the State Controller
                              2010 CAFR Worksheets
     RESERVED/UNRESERVED FUND BALANCES & RESTRICTED/UNRESTRICTED NET ASSETS
                            CAPITAL PROJECTS FUNDS
                                                                                              NA - Component Units
                                                                               Agency No:                            01
                                                                            Agency Name:              North Carolina General Assembly
GASB Fund No:                14XX                                         Preparer/Phone:
                                                                                     Email:                          0


SIG definitions and helpful information:       Net Assets Policy                              Fund Balance Reserves Policy

Describe each reservation and restriction of fund balance identified below on the CAFR Narrative worksheet. See
instructions for more detail.
NOTE: Reserved Fund Balance should consist of portions of fund balance that are externally restricted for a specific use
where the restriction imposed is narrower than the purpose of the fund itself. Fund balance is also reserved for amounts
that are not available for appropriation or expenditure because the underlying asset is not an available
financial resource for current appropriation or expenditure. For Capital Projects funds, the reserved fund balance
includes the unexpended amounts of executed construction contracts.


                                                       GASB                  GASB                   GASB                     GASB
Specify GASB number>>>
Fund Balances Reserved
Unrestricted for (Not Available):
Amounts committed for executed contracts
(normally the amount reflected on the
Construction Commitments Worksheet - w/s
350)

Restricted for:
Specific projects


Fund Balance Reserved


Fund Balances Unreserved:
Restricted for:
Debt proceeds
Interest on debt proceeds
Other purposes
Unrestricted
Total Fund Balance Unreserved

Total Fund Balance per CAFR11G
(Reserved and Unreserved)



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

Total Net Assets
(Agree with above Total Fund Balance)

                                                                                                                                            410
                           Office of the State Controller
                             2010 CAFR Worksheets
    RESERVED/UNRESERVED FUND BALANCES & RESTRICTED/UNRESTRICTED NET ASSETS
                               PERMANENT FUNDS
                                                                                NA - Component Units
                                                                 Agency No:                              01
                                                              Agency Name:               North Carolina General Assembly
GASB Fund No:               15XX                            Preparer/Phone:
                                                                       Email:                            0


SIG definitions and helpful information:               Net Assets Policy           Fund Balance Reserves Policy

Describe each reservation and restriction of fund balance identified below on the CAFR Narrative worksheet. See
instructions for more detail.


                                                               GASB                   GASB                    GASB
                            Specify GASB number>>>
Fund Balance Reserved:
Unrestricted for (Not available):
Permanent corpus
Restricted - Nonexpendable for:
Permanent corpus
Total Fund Balance Reserved

Fund Balances Unreserved:
Restricted - Expendable for:
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Select Function (Click here)
Unrestricted
Total Fund Balance Unreserved

Total Fund Balance per CAFR11G (Reserved
and Unreserved)


Restricted:           Externally imposed by creditors (e.g., debt covenants), grantors (federal, local, private, and pass-through grants
                      that were originally from federal, local or private sector), contributors, or laws/regulations of other governments.
                      Imposed law through constitutional provisions (e.g., State Constitution).


                                                                     Net Assets - Automatic Calculations
Restricted - Nonexpendable
Restricted - Expendable
Unrestricted
Total Net Assets
(Agree with above Total Fund Balance)




                                                                                                                                             415
                                   Office of the State Controller
                                     2010 CAFR Worksheets
                           RESTRICTED AND UNRESTRICTED NET ASSETS
                                   BUSINESS TYPE ACTIVITIES
                                                                      NCAS agencies only; NA for Offline

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




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

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

Universities



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


For Enterprise and Internal Service Funds
List the amount of unrestricted net assets above that are restricted for the purpose of the fund
List the amount of unrestricted net assets above that are not restricted
Total unrestricted net assets (tie to the Unrestricted Net Assets column above)
Example:
Federal funds restricted for unemployment compensation are unrestricted at fund level because the restriction
is for the purpose of the fund.



                                                                                                                      420
                             Office of the State Controller
                                2010 CAFR Worksheets
                    STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY

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

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


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


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



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

     GASB
     Fund             June 30
    Number         Deficit Amount                                    Explanation




                                                                                                                425
                                                                            Office of the State Controller
                                                                              2010 CAFR Worksheets
                                                                       FUND EQUITY RESTATEMENT (Part 1 of 2)

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


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

Governmental Funds:

                   GASB                    Capital Assets       General Long Term Debt
              Reclassification               GASB 5100                GASB 5200                          Other
  GASB           Inc / (Dec)                 Inc / (Dec)              Inc / (Dec)                      Inc / (Dec)
  Fund        in June 30, 2009            in June 30, 2009         in June 30, 2009                 in June 30, 2009
 Number         Fund Equity                   Balances                 Balances                       Fund Equity                        Explanation




Business-type Activity:

                   GASB                       Capital             Long term/short Term
              Reclassification              Transactions              Transactions                       Other
  GASB           Inc / (Dec)                 Inc / (Dec)               Inc / (Dec)                     Inc / (Dec)
  Fund        in June 30, 2009            in June 30, 2009          in June 30, 2009                in June 30, 2009
 Number         Fund Equity                   Balances                  Balances                      Fund Equity                        Explanation




Note:
For governmental funds, Capital Assets column should tie back to worksheet 201 Prior Year Adjustments column for GASB 5100.
For governmental funds, General Long Term Debt should tie back to worksheet 305 Prior Year Adjustments column for GASB 5200.
For business-type fund activity, Capital Transactions should tie back to worksheets 201 and 210 Prior Year Adjustments column.
For business-type fund activity, Long term/short term transactions should tie back to worksheet 310 Prior Year Adjustments column.




                                                                                                                                                       430
                                           Office of the State Controller
                                             2010 CAFR Worksheets
                                      FUND EQUITY RESTATEMENT (Part 2 of 2)
                                                                               NA Co m p o n en t Un its an d Fid u c iar y Fu n d s

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

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



                                   Balances as of                                       Balances as
                                   June 30, 2009           Restatements                  Restated
B alan c e Sh eet
Capital assets, net
All other assets
Long-term liabilities
All other liabilities
Invested in capital assets
     net of related debt
Restricted Net Assets
Unrestricted Net Assets
Balance Sheet, net

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


Beginning Fund Equity

Operating Statement, net
(Fund Equity Restatement)

Check: Restatements column Balance Sheet, net should equal Restatements column Operating
Statement, net.
                                                                                                                                       431
                                            Office of the State Controller
                                              2010 CAFR Worksheets             NA - Component Units
                              SCHEDULE OF INTRA-AGENCY RECEIVABLES AND PAYABLES
                                 (THRESHOLD NOT APPLICABLE - SEE INSTRUCTIONS)

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

           NCAS             Payor                          Agrees w/            NCAS          Payee                  Agrees w/
          Account           GASB                            CAFR               Account        GASB                     CAFR
GASB     114310-114321     Number          Amount          11G/11P GASB      212310-212321   Number         Amount    11G/11P




          TOTAL A                                                              TOTAL B
                              TOTAL A MUST EQUAL TOTAL B
If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.

                                                                                                                                 501
                                                              Office of the State Controller
                                                                2010 CAFR Worksheets
                                                        SCHEDULE OF INTER-AGENCY RECEIVABLES
                                                      (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)
                                                                                                                  NA for Component Units, except Universities
Agency No:                        01                                                Preparer/Phone:
Agency Name:                North Carolina General Assembly                                   Email:              0
GASB No:

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

    114411             03           1370/1375                               Do not contact                  Do not contact    Statewide Special Indebtedness




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




                                                                                                                                                                505
                                                Office of the State Controller
                                                  2010 CAFR Worksheets
                                           SCHEDULE OF INTER-AGENCY PAYABLES
                                        (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)
                                                                                     NA for Component Units, except Universities
Agency No:                    01                                               Preparer/Phone:
Agency Name:            North Carolina General Assembly                                  Email:                  0
GASB No:

     NCAS             Payee     Payee                                 Payee Contact
   Account            Agency    GASB                                               Phone
 (See Instructions)   Number   Number         Amount              Name            Number                      Comments
    212415              13       2714                       Not required.      Not required.   DOA Motor Fleet Management
    212415              41       2730                       Not required.      Not required.   ITS State Computer Center
    212415              41       2731                       Not required.      Not required.   ITS State Telecommunications
    212411              42       1396                       Not required.      Not required.   DOC Prison Enterprises




                                TOTAL                       Agrees to CAFR11G/11P

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



                                                                                                                                   510
                                          Office of the State Controller
                                             2010 CAFR Worksheets
                       SCHEDULE OF DUE FROM / RESTRICTED DUE FROM PRIMARY GOVERNMENT
                                  (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

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

                      Payor      Payor                               Payor Contact
     NCAS            Agency      GASB                                               Phone
    Account          Number     Number         Amount            Name              Number                         Comments
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
    114600
                                 TOTAL                      Agrees to CAFR 11
Restricted due from Prim Gov
    124100              RC       1397                                Do Not Contact                Public Improvement Bonds
    124100              RC       1369                                Do Not Contact                Higher education statewide bonds
    124100              03     1370/1375                             Do Not Contact                Statewide Special Indebtedness
                                TOTAL                       Agrees to CAFR 11

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




                                                                                                                                      515
                                              Office of the State Controller
                                                2010 CAFR Worksheets
                                       SCHEDULE OF DUE TO PRIMARY GOVERNMENT
                                      (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

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

                   Payee      Payee                                   Payee Contact
    NCAS          Agency      GASB                                                  Phone
   Account        Number     Number          Amount               Name             Number                         Comments
    212500           13        2714                         Not required.       Not required.      DOA Motor Fleet Management
    212500           41        2730                         Not required.       Not required.      ITS State Computer Center
    212500           41        2731                         Not required.       Not required.      ITS State Telecommunications
    212500           42        1396                         Not required.       Not required.      DOC Prison Enterprises
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
    212500
                              TOTAL                         Agrees to CAFR 11

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



                                                                                                                                  520
                                         Office of the State Controller
                                           2010 CAFR Worksheets
                 SCHEDULE OF DUE FROM / RESTRICTED DUE FROM STATE OF NC COMPONENT UNITS
                                (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

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

                       Payor      Payor                              Payor Contact
     NCAS             Agency      GASB                                            Phone
    Account           Number     Number         Amount           Name            Number                     Comments
     114700              ZI        2640                     Beth Edmondson    (252) 442-7474 Noncapital grants from Golden LEAF
     114700
     114700
     114700
     114700
     114700
     114700
     114700
     114700
     114700
     114700
                                  TOTAL                     Agrees to CAFR 11




Restricted Due From Comp Unit
     124200              ZI        2640                     Beth Edmondson    (252) 442-7474 Capital grants from Golden LEAF
     124200
     124200
     124200
                                  TOTAL                     Agrees to CAFR 11


If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.
Errors:
GASB number is blank.                                                                                                             525
                                           Office of the State Controller
                                             2010 CAFR Worksheets
                                SCHEDULE OF DUE TO STATE OF NC COMPONENT UNITS
                                   (THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

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

                   Payee      Payee                                  Payee Contact
    NCAS          Agency      GASB                                                  Phone
   Account        Number     Number          Amount              Name              Number                   Comments
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
    212600
                              TOTAL                         Agrees to CAFR 11

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



                                                                                                                       530
                                                Office of the State Controller
                                                  2010 CAFR Worksheets
                                                SCHEDULE OF ADVANCES
                                                                        NA for Universities
Agency No:               01                                             Preparer/Phone:
Agency Name:       North Carolina General Assembly                                Email:               0
GASB No:


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




                           TOTAL                       Agrees to CAFR 11/Balance Sheet


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




                           TOTAL                       Agrees to CAFR 11/Balance Sheet


                                                                                                                     535
                                               Office of the State Controller
                                               2010 CAFR Worksheets                                         NA - Component Units
                                   SCHEDULE OF INTRA-AGENCY OPERATING TRANSFERS

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



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




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




                                                                                                                                   540
                                       Office of the State Controller
                                         2010 CAFR Worksheets
                                 SCHEDULE OF AGENCY INTER-COMPANY
                               TRANSFERS TO BE ELIMINATED AT CAFR LEVEL
                                                            NA - Component Units
Agency No:   01                                 Preparer/Phone:
Agency Name:            North Carolina General Assembly                     Email:                   0



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




                       TOTAL A                                                        TOTAL B
                                     TOTAL A MUST EQUAL TOTAL B

                                                                                                                    545
                                     Office of the State Controller
                                       2010 CAFR Worksheets
                             SCHEDULE OF INTERINSTITUTIONAL TRANSFERS
                                                                  Universities Only
Agency No:         01                                               Preparer/Phone:
Agency Name:             North Carolina General Assembly                      Email:              0
GASB No:          4XXX

   NCAS                                                                                          Status
  Account       Name of                         Description of                                             No
438700-538700   University                        Transfer            Amount           Agreed Disagreed Response
                   88
                                                                                                                   *




                                                   TOTAL
                                             Agrees to CAFR 53P




                                                                                                                       565
                                 Office of the State Controller
                                   2010 CAFR Worksheets
                                        RECEIVABLES
                                                                     NA - Component Units
Agency No:                     01                    Agency Name: North Carolina General Assembly
                                                    Preparer/Phone:
GASB Fund No:                                                 Email:             -


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

      Statement Caption                 Amount                            Description




                                                                                                    570
                         Office of the State Controller
                            2010 CAFR Worksheets
     PENSION PLANS - SPECIAL SEPARATION ALLOWANCE FOR RETIRED LAW
                          ENFORCEMENT OFFICERS

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



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


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

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

Amount of payroll expenditures/expenses recognized during the fiscal year
 ended June 30, 2010 (accrual basis)

Number of participants that received those benefits during the fiscal
 year ended June 30, 2010

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




                                                                                                              601
                               Office of the State Controller
                                  2010 CAFR Worksheets
                       UNIVERSITY OPTIONAL RETIREMENT PROGRAM

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



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


                          Fiscal Year Ended
                             June 30, 2010
                            (accrual basis)
                                                      NOTE: The term "covered payroll" is defined as all
Covered Payroll                                       compensation paid to active employees contributing to the
                                                      Optional Retirement Program.

Contributions
   Employee
                         (6.00% of covered payroll)
    Employer
                         (6.84% of covered payroll)
Total Contributions                                                   Should agree to total amount remitted to all
                                                                      three ORP carriers for payrolls incurred
                                                                      during the fiscal year ended June 30, 2010,
IMPORTANT           If your employer rate of contribution differs
                                                                      on the accrual basis.
                    from that listed above, please contact OSC
                    for additional guidance.                          Note: Include the contributions related to
                                                                      payrolls incurred during June 2010, but not
                                                                      paid until July 2010 and exclude the
                                                                      contributions related to payrolls incurred
                                                                      during June 2009, but not paid until July
                                                                      2009.




                                                                                                                  605
                             Office of the State Controller
                               2010 CAFR Worksheets
               SIGNIFICANT TRANSACTIONS BETWEEN COMPONENT UNITS

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




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

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

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

Significant transactions with other component units:




                                                                                                          610
                                     Office of the State Controller
                                        2010 CAFR Worksheets
                                          Foundations Survey
                         and Schedule of Due from University Component Units

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




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

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

SECTION 1 - SURVEY (N/A for universities)

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


                                                              Name of Not-For-Profit Organization




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




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




                            Total                          Agrees to CAFR 11


                                                                                                                   615
                                                       Office of the State Controller
                                                         2010 CAFR Worksheets
                                                    ANALYSIS OF DEFERRED REVENUES
                                                                                                  Governmental Funds Only
Agency No:           01                                                        Preparer/Phone:
Agency Name:                 North Carolina General Assembly                             Email:                                                       -



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

                                                                                                      Prior Year
                                                              Beginning           Increases       Deferred Revenues     Write-Offs/
                                                GASB           Balance           In Deferred          Earned in        Uncollectible          Balance
         Revenue Statement Caption               No.         July 1, 2009          Revenue           Current Year       Amounts             June 30, 2010




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

                                                                                                                                                            620
                                                                              Office of the State Controller
                                                                                2010 CAFR Worksheets
                                                                                    Analytical Review

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


For each GASB fund number, analyze SIGNIFICANT INCREASES/DECREASES from the prior year at the financial statement report caption level . The threshold for significant is defined as a
change of 15% AND a dollar amount of $15 million or greater for primary government agencies/ $10 million or greater for universities and major component units/ $2 million or greater for colleges
and nonmajor component units. Start with the operating statement and analyze revenues and other financing sources, and expend itures/expenses and other uses. 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 sales increase? What happened this year to cause this variance? The description area is formatted to wrap text, so take as much space as
needed to explain, and just increase the height of the row to show the text. Create copies of this page for different GASBs and more space as needed. This worksheet should include unusual and
significant items. NCAS agencies should use DSS COMP reports to accumulate this information, with two-year comparative statements available to assist you. See instructions.



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




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




                                                                                                                                                                                                       625
                                                               Office of the State Controller
                                                                 2010 CAFR Worksheets
                                            WORKSHEET FOR THE STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
                                                                                                                    NA - Component Units


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




                                                                                                                                                   630
                                                             Office of the State Controller
                                                               2010 CAFR Worksheets
                                                                      SEGMENTS
                                                                                    NA for Nonmajor Component Units
Agency No:                                      01                               Agency Name:      North Carolina General Assembly
                                                                                Preparer/Phone:
GASB Fund No:                                                                             Email:                   0

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



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

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

4) Condensed Statement of Cash Flows:
     Net cash provided (used) by:
     Operating activities.................................................................................
     Noncapital financing activities.................................................................
     Capital and related financing activities....................................................
     Investing activities...................................................................................
     Beginning cash and cash equivalent balances........................................
     Ending cash and cash equivalent balances............................................
                                                                                                                                     635
                                                           Office of the State Controller
                                                             2010 CAFR Worksheets
                                        CASH AND CASH EQUIVALENTS IN BANKS OUTSIDE THE STATE TREASURER
                                                        CUSTODIAL CREDIT RISK - DEPOSITS
                                                                                                            NA for Nonmajor Component Units
    Agency No:                                  01                                              Agency/Univ Name:             North Carolina General Assembly
                                                                                                  Preparer/Phone:
GASB Fund No:                           All GASB Funds                                                      Email:                            0


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




Residual Cash - Cash with fiscal agent (Trust Accounts)




TOTAL DEMAND ACCOUNTS

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




TOTAL TIME ACCOUNTS




                                                                                                                                                                                   705
                                       Office of the State Controller
                                          2010 CAFR Worksheets
                             INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                  CUSTODIAL CREDIT RISK - INVESTMENTS
                                                          NA for Nonmajor Component Units
                                                            Agency No:                     01
                                                      Agency Name:         North Carolina General Assembly
GASB Fund No:                All GASB Funds          Preparer/Phone:
                                                               Email:                    -
                                                                                                           Carrying Value
                                                                                 Uninsured, Not Registered in Name of Govt.
                                                                                                                Held by
                                                                                                         Counterparty's Trust
                                                      Carrying Value                 Held by              Dept. or Agent but          All Other
                  Type of Investment                (Cost + Allowance)            Counterparty          not in Agency's Name        Investments
                                                            A                          B                         C                      D
Investments Categorized:
U.S. Treasuries                                1
U.S. Treasury STRIPS                           2
U.S. Agencies                                  3
Mortgage Pass Throughs                         4
Collateralized Mortgage Obligations            5
State and Local Government                     6
Asset-Backed Securities                        7
Repurchase Agreements                          8
Bankers' Acceptances                           9
Commercial Paper                               10
Domestic Corporate Bonds                       11
Foreign Corporate Bonds                        12
Foreign Government Bonds                       13
Domestic Stocks (Common & Preferred)           14
Foreign Stocks                                 15
Total Categorized (add lines 1 - 15)           16

Investments Not Categorized:
Certificates of Deposit                        17                                             Note: On lines 1-16, the sum of
Bank Investment Contracts                      19                                             columns (B), (C) and (D) must
                                                                                              equal column (A).
Investment Agreements                          18
Money Market Mutual Funds                      20
UNC Investment Fund                            21
Mutual Bond Funds                              22
Balanced Mutual Fund                           37
International Mutual Funds                     23
Other Mutual Funds                             24
Annuity Contracts                              25
Investment in Real Estate                      26
Real Estate Investment Trust                   27
Hedge Funds                                    36
Limited Partnerships                           28
Reverse Repurchase Agreements:
  U.S. Treasuries                              29
  U.S. Agencies                                30
Pooled Investments (e.g.; life income pools)   31
Other:                                         32
                                               33

                                                                              Totals per CAFR 11G/11P/11F (Bal Sheet/Stmt of Net Assets):
                               Note:                                                                  Current Assets: Investments
           Line (34) must equal Line (35). Exception for
                                                                                                      Current Assets: Restricted Investments
        Universities: Any difference must be equal to GASB
                     39 foundation investments.                                                       Non-Current Assets: Investments
                                                                                                      Non-Current Assets: Restricted Investmts
Total INVESTMENTS Held Outside the
State Treasurer (add lines 16; 17 thru 33)     34                        35                           Total per CAFR 11G/11P/11F



                                                                                                                                                  710
                                                      Office of the State Controller
                                                         2010 CAFR Worksheets
                                            INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                   CUSTODIAL CREDIT RISK - DEPOSITS
                                                                                    NA for Nonmajor Component Units
    Agency No:                         01                                Agency/Univ Name:           North Carolina General Assembly
                                                                           Preparer/Phone:
GASB Fund No:                     All GASB Funds                                     Email:                          0


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




Total Certificates of Deposit


BANK INVESTMENT CONTRACTS:




Total Bank Investment Contracts

Total Time/Demand/CD/BIC




                                                                                                                                                          715
                                                               Office of the State Controller
                                                                  2010 CAFR Worksheets
                                                     INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                                   INTEREST RATE RISK
                                                                                        NA for Nonmajor Component Units
                                                                                   Agency No:                              01
                                                                                Agency Name:               North Carolina General Assembly
GASB Fund No:                       All GASB Funds                             Preparer/Phone:
                                                                                         Email:                          -


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


Total Investments Held Outside the State Treasurer                            Agrees to page 710, line 34

                                                                                                                                                                                720
                                                             Office of the State Controller
                                                                2010 CAFR Worksheets
                                                   INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                               CREDIT RISK (Part 1 of 2)
                                                                                                            NA for Nonmajor Component Units
Agency No:                       01                                                                  Agency Name:              North Carolina General Assembly
                                                                                                    Preparer/Phone:
GASB Fund No:            All GASB Funds                                                                       Email:                           0



                                                                                                      Carrying Value
                                                       Mortgage               Collateralized              State
Moody's/S&P/Fitch               U.S.                     Pass                   Mortgage                and Local               Asset-Backed              Repurchase                  Bankers'
 Credit Rating 1              Agencies                 Throughs                Obligations             Government                Securities              Agreements 3               Acceptances 4

Aaa/AAA
Aa/AA
A
Baa/BBB
Ba/BB
B
Caa/CCC
Ca/CC
C
D
Unrated
Exempt from
 credit quality 2
Total
                             Agree to 720             Agree to 720              Agree to 720             Agree to 720             Agree to 720             Agree to 720              Agree to 720
                                Col. A                   Col. A                    Col. A                   Col. A                   Col. A                   Col. A                    Col. A


1. Credit quality modifiers are not a required disclosure (i.e., 1, 2, 3 or +/-) (GASB 40 Implementation Guide, question 19). If you have access to multiple credit ratings for a
   particular investment, disclose the lowest rating.
2. Obligations of the U.S. government or obligations explicitly guaranteed by the U.S. government (e.g. GNMA and SBA obligations) are not considered to have credit risk and are
   exempt from the disclosure of credit quality. Conversely, government sponsored enterprise investments are subject to credit risk disclosures since they only carry an implicit
   guarantee from the federal government (e.g., Freddie Mac, Fannie Mae, Sallie Mae, and Federal Home Loan Bank System obligations). (GASB 40 Implementation Guide,
   question 21)
3. Repurchase agreements are not subject to credit risk if the securities underlying the repurchase agreement are exempt from credit risk disclosures. Securities underlying
   repurchase agreements often take the form of U.S. Treasuries or obligations explicitly guaranteed by the U.S. government, which are not considered to have credit risk.
   (GASB 40 Implementation Guide, question 24)
4. Because bankers’ acceptances are not obligations of the U.S. government, nor are they explicitly guaranteed by the U.S. government, they are not afforded the credit risk
   exemption, and their credit risk should be disclosed. (GASB 40 Implementation Guide, question 24)


                                                                                                                                                                                                    725
                                                            Office of the State Controller
                                                               2010 CAFR Worksheets
                                                  INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                              CREDIT RISK (Part 2 of 2)
                                                                                                          NA for Nonmajor Component Units
Agency No:                         01                                                              Agency Name:              North Carolina General Assembly
                                                                                                  Preparer/Phone:
GASB Fund No:            All GASB Funds                                                                     Email:                           0



                                                                                                     Carrying Value

                                                                                                        Money                   Domestic                  Foreign                 Foreign
Moody's/S&P/Fitch            Commercial                Annuity                 Mutual                  Market                   Corporate                Corporate              Government
  Credit Rating                Paper                  Contracts              Bond Funds 1            Mutual Funds                Bonds                    Bonds                   Bonds

Aaa/AAA
Aa/AA
A
Baa/BBB
Ba/BB
B
Caa/CCC
Ca/CC
C
D
Unrated
Exempt from
 credit quality
Total
                              Agree to 720            Agree to 720            Agree to 720             Agree to 720             Agree to 720            Agree to 720             Agree to 720
                                  Col. A                 Col. A                  Col. A                   Col. A                   Col. A                  Col. A                     Col. A

Only Applicable if the Lowest Ratings are not Already Disclosed Above (725/726):
  At year-end, did your agency have any investments in debt securities over $25 million with material differences in credit ratings? A material difference is defined as a security
  being rated as investment grade and below investment grade by different rating agencies.
                                                                     YES                                              NO                                               N/A

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




1. A mutual fund that restricts its investments to obligations of the U.S. government or those explicitly guaranteed by the U.S. government is exposed to some degree of credit risk.
   Although U.S. government securities and agencies are guaranteed, mutual funds that invest in these securities are not (GASB 40 Implementation Guide, question 26).

                                                                                                                                                                                                726
                                                              Office of the State Controller
                                                                 2010 CAFR Worksheets
                                                    INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                             ADDITIONAL LEVEL OF DETAIL
                                                                                             NA for Nonmajor Component Units
Agency No:                             01                                             Agency Name:                   North Carolina General Assembly
                                                                                     Preparer/Phone:
GASB Fund No:                 All GASB Funds                                                   Email:                                0



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



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

1. Investment Type (per worksheet 720):


   Dissimilar Investments:




2. Investment Type (per worksheet 720):


   Dissimilar Investments:




3. Investment Type (per worksheet 720):


   Dissimilar Investments:




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

                                                                                                                                                                                                   730
                                                        Office of the State Controller
                                                           2010 CAFR Worksheets
                                              INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                      CONCENTRATION OF CREDIT RISK

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



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

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



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

                                                                                                                    2
                        Investment Type                                                                    Issuer                                              Carrying Value




                                                                                                                                      Total


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

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

                                                                                                                                                                                735
                                                         Office of the State Controller
                                                            2010 CAFR Worksheets
                                               INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                          FOREIGN CURRENCY RISK
                                                                                      NA for Nonmajor Component Units
Agency No:                                01                                 Agency Name:                  North Carolina General Assembly
                                                                            Preparer/Phone:
GASB Fund No:                     All GASB Funds                                      Email:                               0



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

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




                                                                                                                                          Total


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

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



                                                                                                                                                                                    740
                                                          Office of the State Controller
                                                             2010 CAFR Worksheets
                                                INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                       DEPOSIT AND INVESTMENT POLICIES

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



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

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

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

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

Type an "X" in the adjacent box if this information is included.


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

                                                                                                                                                                          745
                                                          Office of the State Controller
                                                            2010 CAFR Worksheets
                                               INVESTMENTS HELD OUTSIDE THE STATE TREASURER
                                                       HIGHLY SENSITIVE INVESTMENTS

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



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

                                                                                                                    1
Disclose the terms and fair values of highly sensitive debt investments in attached CAFR Package Narratives . These include any debt instruments with
contractual terms or other special factors that expose those investments to the risk of significant changes in fair value resulting from interest rate fluctuations
(assuming those terms were not already addressed on Worksheet 720). Terms include such options as coupon multipliers, benchmark indexes,
reset dates, and embedded options.


Type an "X" in the adjacent box if this information is included.

Notes

1. a. Disclosure information for similar investments may be aggregated. (GASB 40 Implementation Guide, question 55)
  b. Examples of highly sensitive investments and required disclosures are as follows (GASB 40, paragraph 16):
        - A variable-rate investment’s coupon amount enhances or amplifies the effects of interest rate changes by greater than a one-to-one basis, such as
          1.25 times the three-month London Interbank Offered Rate (LIBOR). The multiplier makes this investment’s fair value highly sensitive to interest rate
          changes. This investment’s fair value, its coupon’s multiplier and benchmark index (1.25 times three-month LIBOR), and the frequency of the coupon’s
          reset date should be disclosed.
        - A variable-rate investment’s coupon amount varies inversely with a benchmark index, such as 4 percent minus the three-month LIBOR with a floor of
          1 percent. This investment’s fair value, its coupon’s multiplier and benchmark index (4 percent minus the three-month LIBOR with a floor of 1 percent),
          and the frequency of the coupon’s reset dates should be disclosed.
        - An asset-backed investment has repayments that are expected to significantly vary with interest rate changes. The variance may present itself in terms
          of variable repayment amounts, uncertain early or extended repayments, or in some cases, the possibility of no repayments. Interest-only and residual
          tranches of collateralized mortgage obligations are specific examples of such investments. This investment’s fair value, the nature of its underlying
          assets, and the existence of the repayment option should be disclosed.
  c. See GASB 40 Implementation Guide, questions 45 through 58 and Illustration 7.




                                                                                                                                                                      750
                                Office of the State Controller
                                   2010 CAFR Worksheets
    Offline Proprietary Proforma - Stmt of Net Assets & Stmt of Revenues, Expenses and
                                    Changes in Net Assets

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


                                                   Statement of Net Assets
       ASSETS
       Current Assets:
 100 Cash and cash equivalents ...............................................................................................              $   —
 110 Short-term investments .....................................................................................................               —
 110 Pooled investments ...........................................................................................................             —
       Receivables:
 124       Accounts receivable, net................................................................................................             —
 124       Intergovernmental receivables.......................................................................................                 —
 124       Interest receivable..........................................................................................................        —
 124       Pledges receivable.........................................................................................................          —
 124       Other receivables, net....................................................................................................           —
 122 Due from State of NC component units..............................................................................                         —
 120 Due from primary government............................................................................................                    —
 130 Inventories.........................................................................................................................       —
 140 Prepaid items.....................................................................................................................         —
 154 Notes receivable................................................................................................................           —
 160 Restricted/designated cash and cash equivalents .............................................................                              —
 162 Restricted short-term investments .....................................................................................                    —
 162 Restricted pooled investments...........................................................................................                   —
 165 Hedging derivatives...........................................................................................................             —
 166 Deferred outflow of resources............................................................................................                  —
          Total Current assets........................................................................................................          —

       Noncurrent Assets:
 110 Investments ......................................................................................................................         —
 110 Pooled investments ...........................................................................................................             —
       Receivables:
 124       Accounts receivable, net................................................................................................             —
 124       Intergovernmental receivables.......................................................................................                 —
 124       Interest receivable..........................................................................................................        —
 124       Pledges receivable.........................................................................................................          —
 124       Other receivables, net....................................................................................................           —
 154 Notes receivable................................................................................................................           —
 157 Deferred charges...............................................................................................................            —
 160 Restricted/designated cash and cash equivalents .............................................................                              —
 162 Restricted investments ......................................................................................................              —
 162 Restricted pooled investments...........................................................................................                   —
 163 Restricted due from State of NC component units..............................................................                              —
 164 Restricted due from primary government...........................................................................                          —
 165 Hedging derivatives...........................................................................................................             —
 166 Deferred outflow of resources............................................................................................                  —
 170 Capital assets - nondepreciable.........................................................................................                   —
 171 Capital assets - depreciable, net........................................................................................                  —
          Total Noncurrent assets..................................................................................................             —

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



                                                                                                                                                        905 (70 of 100)
                                Office of the State Controller
                                   2010 CAFR Worksheets
    Offline Proprietary Proforma - Stmt of Net Assets & Stmt of Revenues, Expenses and
                                    Changes in Net Assets

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


       LIABILITIES
       Current Liabilities:
       Accounts payable and accrued liabilities:
 204       Accounts payable ..........................................................................................................        —
 204       Accrued payroll..............................................................................................................      —
 204       Intergovernmental payables...........................................................................................              —
 204       Claims payable...............................................................................................................      —
 204       Other payables...............................................................................................................      —
 210 Interest payable.................................................................................................................        —
 212 Short-term debt..................................................................................................................        —
 202 Due to State of NC component units..................................................................................                     —
 200 Due to primary government................................................................................................                —
 220 Unearned revenue.............................................................................................................            —
 222 Obligations under reverse repurchase agreements............................................................                              —
 230 Deposits payable................................................................................................................         —
 235 Funds held for others.........................................................................................................           —
 242 Hedging derivatives liability................................................................................................            —
 243 Deferred inflow of resources...............................................................................................              —
 240 Notes payable-current........................................................................................................            —
 240 Capital leases payable-current...........................................................................................                —
 240 Bonds payable, net-current................................................................................................               —
 240 Arbitrage rebate payable-current........................................................................................                 —
 240 Pollution remediation payable-current................................................................................                    —
 240 Accrued vacation leave-current..........................................................................................                 —
          Total current liabilities.....................................................................................................      —

       Noncurrent Liabilities:
       Accounts payable and accrued liabilities:
 204       Intergovernmental payables...........................................................................................              —
 204       Claims payable...............................................................................................................      —
 204       Other payables...............................................................................................................      —
 225 Advance from primary government....................................................................................                      —
 220 Unearned revenue.............................................................................................................            —
 230 Deposits payable................................................................................................................         —
 235 Funds held for others.........................................................................................................           —
 242 Hedging derivatives liability................................................................................................            —
 243 Deferred inflow of resources...............................................................................................              —
 241 Notes payable....................................................................................................................        —
 241 Capital leases payable.......................................................................................................            —
 241 Bonds payable, net............................................................................................................           —
 241 Arbitrage rebate payable....................................................................................................             —
 241 Pollution remediation payable............................................................................................                —
 241 Accrued vacation leave......................................................................................................             —
          Total noncurrent liabilities................................................................................................        —

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

       Net assets:
 300 Invested in capital assets, net of related debt.....................................................................                     —

                                                                                                                                                      905 (71 of 100)
                                Office of the State Controller
                                   2010 CAFR Worksheets
    Offline Proprietary Proforma - Stmt of Net Assets & Stmt of Revenues, Expenses and
                                    Changes in Net Assets

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


 302 Restricted Nonexpendable.................................................................................................                               —
          Restricted Expendable:
 305 Higher education............................................................................................................                            —
 310 Health and human services............................................................................................                                   —
 315 Economic development..................................................................................................                                  —
 320 Unrestricted.......................................................................................................................                     —
           Total net assets...............................................................................................................     $             —

        Verification: Total assets - Total liabilities = Total net assets                                                                          In Bal.
                   Statement of Revenues, Expenses and Changes in Net Assets
        Operating Revenues
 500 Sales and services.............................................................................................................           $             —
 500 Federal grants and contracts..............................................................................................                              —
 500 State and local grants and contracts..................................................................................                                  —
 500 Nongovernmental grants and contracts..............................................................................                                      —
 500 Interest earnings on loans..................................................................................................                            —
 500 Rental and lease earnings..................................................................................................                             —
 500 Fees, licenses and fines.....................................................................................................                           —
 500 Miscellaneous....................................................................................................................                       —
           Total operating revenues.................................................................................................                         —
        Operating Expenses
 600 Personal services...............................................................................................................                        —
 600 Supplies and materials.......................................................................................................                           —
 600 Services.............................................................................................................................                   —
 600 Cost of goods sold.............................................................................................................                         —
 600 Claims and benefits............................................................................................................                         —
 600 Interest...............................................................................................................................                 —
 600 Depreciation/amortization...................................................................................................                            —
 600 Insurance and bonding.......................................................................................................                            —
 600 Other..................................................................................................................................                 —
           Total operating expenses................................................................................................                          —
             Operating income (loss)...............................................................................................                          —
        Nonoperating Revenues (Expenses):
 508 State aid - program............................................................................................................                         —
 512 Noncapital grant revenue...................................................................................................                             —
 512 Noncapital gifts, net...........................................................................................................                        —
 510 State aid - general..............................................................................................................                       —
 601 Interest and fees expense..................................................................................................                             —
 520 Gain on sale of property and equipment.............................................................................                                     —
 601 Loss on sale of property and equipment.............................................................................                                     —
 512 Investment earnings...........................................................................................................                          —
 520 Insurance recoveries..........................................................................................................                          —
 601 Grants, aid and subsidies expense....................................................................................                                   —
 512 Miscellaneous nonoperating revenue.................................................................................                                     —
 601 Miscellaneous nonoperating expense................................................................................                                      —
           Total nonoperating revenues (expenses)........................................................................                                    —
             Income before other revenues expenses gains and losses..........................................                                                —
 511 State capital aid ................................................................................................................                      —
                                                                                                                                                                     905 (72 of 100)
                                Office of the State Controller
                                   2010 CAFR Worksheets
    Offline Proprietary Proforma - Stmt of Net Assets & Stmt of Revenues, Expenses and
                                    Changes in Net Assets

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


 513 Capital grants.....................................................................................................................            —
 513 Capital gifts, net.................................................................................................................            —
 700 Special items.....................................................................................................................             —
 701 Extraordinary items............................................................................................................                —
          Increase (decrease) in net assts.....................................................................................                     —
 800 Net assets - beginning of year............................................................................................                     —
 801 Restatements.....................................................................................................................              —
       Net assets - end of year.....................................................................................................       $        —

       Net assets between Stmt of Net Assets and O/S verification                                                                              OK




                                                                                                                                                            905 (73 of 100)
905 (74 of 100)
905 (75 of 100)
905 (76 of 100)
905 (77 of 100)
                             Office of the State Controller
                               2010 CAFR Worksheets
         Offline Fiduciary Proforma - Stmt of Fiduciary Net Assets & Stmt of
                           Changes in Fiduciary Net Assets

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


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

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

Net Assets
Held in trust for:
 Employees' pension and other benefits..............................................................................                                    —
Total Net Assets...................................................................................................................        $            —

Stmnt of Fid Net Assets verification......................................................................................                     In Balance


                                                                                                                                                            906 (78 of 100)
                             Office of the State Controller
                               2010 CAFR Worksheets
         Offline Fiduciary Proforma - Stmt of Fiduciary Net Assets & Stmt of
                           Changes in Fiduciary Net Assets

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


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

Deductions:
Claims and benefits..............................................................................................................                    —
Refund of contributions.........................................................................................................                     —
Administrative expenses.......................................................................................................                       —
Other deductions..................................................................................................................                   —
 Total deductions.................................................................................................................                   —
   Change in net assets........................................................................................................                      —
Net assets — July 1.............................................................................................................                     —
Restatement.........................................................................................................................                 —
Net assets — June 30..........................................................................................................                       —


Stmnt of Changes in Fid Net Assets verification...................................................................                          In Balance




                                                                                                                                                         906 (79 of 100)
                                         Office of the State Controller
                                           2010 CAFR Worksheets
                    Offline Agency Funds Proforma - Stmt of Changes in Assets & Liabilities

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


                                        Balance                                                   Balance
                                      July 1, 2009       Additions         Deductions           June 30, 2010
Assets
Cash & Cash Equivalents                              -               -                  -                   -
Investments:
 Annuity contracts                                   -               -                  -                   -
 Bank investment contracts                           -               -                  -                   -
 U.S. Govt. securities                               -               -                  -                   -
 State and municipal securities                      -               -                  -                   -
 Corporate bonds                                     -               -                  -                   -
 Commercial paper                                    -               -                  -                   -
 Corporate stocks                                    -               -                  -                   -
 Mutual funds                                        -               -                  -                   -
 Certificates of deposit                             -               -                  -                   -
Receivables:
 Accounts receivables                                -               -                  -                   -
 Interest receivable                                 -               -                  -                   -
 Contributions receivable                            -               -                  -                   -
Notes receivables                                    -               -                  -                   -
Inventories                                          -               -                  -                   -
Sureties                                             -               -                  -                   -
Capital assets-nondepreciable                        -               -                  -                   -
Capital assets-depreciable,net                       -               -                  -                   -

Total Assets                                         -               -                  -                   -

Liabilities
Funds Held for Others                                -               -                  -                   -

Total Liabilities                                    -               -                  -                   -
                                                     -               -                  -                   -




                                                                                                                907
                                      Office of the State Controller
                                         2010 CAFR Worksheets
                        Offline Component Unit Financial Statements - CAFR Format
      Note: Please do not key to this worksheet; it is formula-driven to populate from worksheet 905
Agency No:                01                                                                                      Preparer:                        0
Agency Name:              North Carolina General Assembly                                                             Phone:                       0
GASB Fund No:             0                                                                                            Email:                      0



                                       Statement of Net Assets                                                                          2010
         ASSETS
100      Cash and cash equivalents...................................................................................               $          —
110      Investments...........................................................................................................                —
124      Receivables, net....................................................................................................                  —
122      Due from State of NC component units.................................................................                                 —
120      Due from primary government...............................................................................                            —
130      Inventories.............................................................................................................              —
140      Prepaid items........................................................................................................                 —
154      Notes receivable, net.............................................................................................                    —
157      Deferred charges...................................................................................................                   —
160      Restricted/designated cash and cash equivalents.................................................                                      —
162      Restricted investments..........................................................................................                      —
163      Restricted due from State of NC component units.................................................                                      —
164      Restricted due from primary government...............................................................                                 —
165      Hedging derivatives...............................................................................................                    —
166      Deferred outflow of resources................................................................................                         —
170      Capital assets - nondepreciable............................................................................                           —
171      Capital assets - depreciable, net...........................................................................                          —
                Total assets...................................................................................................                —

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

         NET ASSETS
300      Invested in capital assets, net of related debt........................................................                               —
302      Restricted Nonexpendable....................................................................................                          —
         Restricted Expendable:
305          Higher education................................................................................................                  —
310          Health and human services...............................................................................                          —
315          Economic development.....................................................................................                         —


  26809a07-d8ed-48a9-a8e0-5f531151f916.xls                                                                                                             908 (81 of 100)
                                           Office of the State Controller
                                              2010 CAFR Worksheets
                             Offline Component Unit Financial Statements - CAFR Format
         Note: Please do not key to this worksheet; it is formula-driven to populate from worksheet 905
Agency No:                     01                                                                                     Preparer:                        0
Agency Name:                   North Carolina General Assembly                                                            Phone:                       0
GASB Fund No:                  0                                                                                           Email:                      0



320           Unrestricted...........................................................................................................              —
                     Total net assets..............................................................................................     $          —

              (Assets minus liabilities equals net assets)                                                                                  OK
                                                     Statement of Activities                                                                2010
              Revenues
500           Charges for services.............................................................................................                    —
508           State aid - program................................................................................................                  —
512           Operating grants and contributions........................................................................                           —
511           State capital aid.....................................................................................................               —
513           Other capital grants and contributions...................................................................                            —
510           State aid - general.................................................................................................                 —
520           Miscellaneous general...........................................................................................                     —
              Total revenues.......................................................................................................                —

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

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

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

800           Net assets - beginning of year...............................................................................                        —
801           Restatement..........................................................................................................                —
              Net assets - end of year........................................................................................          $          —

              (Ending net assets agrees with Statement of Net Assets)                                                                       OK


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




  26809a07-d8ed-48a9-a8e0-5f531151f916.xls                                                                                                                 908 (82 of 100)
                                                               Office of the State Controller
                                                                  2010 CAFR Worksheets
                                               Offline Proprietary Analytical Review - Computed Variances

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


                                                                                          FY2009-2010       FY2008-2009        Difference       % Diff
ASSETS
Current Assets:
Cash and cash equivalents .............................................               $             —   $             —                     —     0.00%
Short-term investments ...................................................                          —                 —                     —     0.00%
Pooled investments .........................................................                        —                 —                     —     0.00%
Receivables:
   Accounts receivable, net..............................................                           —                 —                     —     0.00%
   Intergovernmental receivables.....................................                               —                 —                     —     0.00%
   Interest receivable........................................................                      —                 —                     —     0.00%
   Pledges receivable.......................................................                        —                 —                     —     0.00%
   Other receivables, net..................................................                         —                 —                     —     0.00%
Due from State of NC component units...........................                                     —                 —                     —     0.00%
Due from primary government.........................................                                —                 —                     —     0.00%
Inventories........................................................................                 —                 —                     —     0.00%
Prepaid items....................................................................                   —                 —                     —     0.00%
Notes receivable...............................................................                     —                 —                     —     0.00%
Restricted/designated cash and cash equivalents .........                                           —                 —                     —     0.00%
Restricted short-term investments ..................................                                —                 —                     —     0.00%
Restricted pooled investments ........................................                              —                 —                     —     0.00%
Hedging derivatives..........................................................                       —                 —                     —     0.00%
Deferred outflow of resources..........................................                             —                 —                     —     0.00%
Total Current Assets.........................................................                       —                 —                     —     0.00%

Noncurrent Assets:
Investments......................................................................                   —                 —                     —     0.00%
Pooled investments..........................................................                        —                 —                     —     0.00%
Receivables:
   Accounts receivable, net..............................................                           —                 —                     —     0.00%
   Intergovernmental receivables.....................................                               —                 —                     —     0.00%
   Interest receivable........................................................                      —                 —                     —     0.00%
   Pledges receivable.......................................................                        —                 —                     —     0.00%
   Other receivables, net..................................................                         —                 —                     —     0.00%
Notes receivable...............................................................                     —                 —                     —     0.00%
Deferred charges.............................................................                       —                 —                     —     0.00%
Restricted/designated cash and cash equivalents .........                                           —                 —                     —     0.00%
Restricted investments.....................................................                         —                 —                     —     0.00%
Restricted pooled investments.........................................                              —                 —                     —     0.00%
Restricted due from State of NC component units..........                                           —                 —                     —     0.00%
Restricted due from primary government........................                                      —                 —                     —     0.00%
Hedging derivatives..........................................................                       —                 —                     —     0.00%
Deferred outflow of resources..........................................                             —                 —                     —     0.00%
Capital assets - nondepreciable.......................................                              —                 —                     —     0.00%
Capital assets - depreciable, net......................................                             —                 —                     —     0.00%
Total Noncurrent Assets...................................................                          —                 —                     —     0.00%

Total Assets......................................................................                  —                 —                     —   —


LIABILITIES
Current Liabilities:
Accounts payable and accrued liabilities:
   Accounts payable.........................................................                        —                 —                     —     0.00%
   Accrued payroll.............................................................                     —                 —                     —     0.00%
   Intergovernmental payables........................................                               —                 —                     —     0.00%
   Claims payable.............................................................                      —                 —                     —     0.00%
   Other payables.............................................................                      —                 —                     —     0.00%
Interest payable................................................................                    —                 —                     —     0.00%
Short-term debt................................................................                     —                 —                     —     0.00%

                                                                                                                                                    910 (83 of 100)
                                                               Office of the State Controller
                                                                  2010 CAFR Worksheets
                                               Offline Proprietary Analytical Review - Computed Variances

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


                                                                                          FY2009-2010         FY2008-2009        Difference       % Diff
Due to State of NC component units...............................                                    —                  —                     —     0.00%
Due to primary government.............................................                               —                  —                     —     0.00%
Unearned revenue...........................................................                          —                  —                     —     0.00%
Obligations under reverse repurchase agreements........                                              —                  —                     —     0.00%
Deposits payable..............................................................                       —                  —                     —     0.00%
Funds held for others.......................................................                         —                  —                     —     0.00%
Hedging derivatives liability..............................................                          —                  —                     —     0.00%
Deferred inflow of resources............................................                             —                  —                     —     0.00%
Notes payable - current....................................................                          —                  —                     —     0.00%
Capital leases payable - current......................................                               —                  —                     —     0.00%
Bonds payable, net - current............................................                             —                  —                     —     0.00%
Arbitrage rebate payable - current...................................                                —                  —                     —     0.00%
Pollution remediation payable - current...........................                                   —                  —                     —     0.00%
Accrued vacation leave - current.....................................                                —                  —                     —     0.00%
Total Current Liabilities.....................................................                       —                  —                     —     0.00%


Noncurrent Liabilities:
Accounts payable and accrued liabilities:
   Intergovernmental payables........................................                                 —                    —                  —     0.00%
   Claims payable.............................................................                        —                    —                  —     0.00%
   Other payables.............................................................                        —                    —                  —     0.00%
Advance from primary government.................................                                      —                    —                  —     0.00%
Unearned revenue...........................................................                           —                    —                  —     0.00%
Deposits payable..............................................................                        —                    —                  —     0.00%
Funds held for others.......................................................                          —                    —                  —     0.00%
Hedging derivatives liability..............................................                           —                    —                  —     0.00%
Deferred inflow of resources............................................                              —                    —                  —     0.00%
Notes payable..................................................................                       —                    —                  —     0.00%
Capital leases payable.....................................................                           —                    —                  —     0.00%
Bonds payable, net..........................................................                          —                    —                  —     0.00%
Arbitrage rebate payable..................................................                            —                    —                  —     0.00%
Pollution remediation payable..........................................                               —                    —                  —     0.00%
Accrued vacation leave....................................................                            —                    —                  —     0.00%
Total noncurrent Liabilities...............................................                           —                    —                  —     0.00%


Total Liabilities..................................................................                   —                    —                  —     0.00%


Net Assets:
Invested in capital assets, net of related debt.................                                      —                    —                  —     0.00%
Restricted Nonexpendable...............................................                               —                    —                  —     0.00%
 Restricted Expendable:
     Higher education........................................................                         —                    —                  —     0.00%
     Health and human services.......................................                                 —                    —                  —     0.00%
     Economic development.............................................                                —                    —                  —     0.00%
Unrestricted......................................................................                    —                    —                  —     0.00%
Total Net Assets...............................................................       $               —   $                —                  —     0.00%


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


Operating Revenues:
Sales and services, net....................................................                           —   $                —                  —     0.00%
Federal grants and contracts...........................................                               —                    —                  —     0.00%
State and local grants and contracts...............................                                   —                    —                  —     0.00%
Nongovernmental grants and contracts..........................                                        —                    —                  —     0.00%
Interest earnings on loans................................................                            —                    —                  —     0.00%



                                                                                                                                                      910 (84 of 100)
                                                                Office of the State Controller
                                                                   2010 CAFR Worksheets
                                                Offline Proprietary Analytical Review - Computed Variances

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


                                                                                             FY2009-2010         FY2008-2009        Difference       % Diff
Rental and lease earnings...............................................                                —                  —                     —     0.00%
Fees, licenses and fines...................................................                             —                  —                     —     0.00%
Miscellaneous...................................................................                        —                  —                     —     0.00%
Total operating revenues.................................................                               —                  —                     —     0.00%


Operating Expenses:
Personal services.............................................................                           —                    —                  —     0.00%
Supplies and materials.....................................................                              —                    —                  —     0.00%
Services............................................................................                     —                    —                  —     0.00%
Cost of goods sold...........................................................                            —                    —                  —     0.00%
Claims and benefits..........................................................                            —                    —                  —     0.00%
Interest..............................................................................                   —                    —                  —     0.00%
Depreciation/amortization................................................                                —                    —                  —     0.00%
Insurance and bonding....................................................                                —                    —                  —     0.00%
Other.................................................................................                   —                    —                  —     0.00%
Total operating expenses.................................................                                —                    —                  —     0.00%
Operating income (loss)...................................................                               —                    —                  —     0.00%


Nonoperating Revenues (Expenses):
State aid - program...........................................................                           —                    —                  —     0.00%
Noncapital grant revenue.................................................                                —                    —                  —     0.00%
Noncapital gifts, net..........................................................                          —                    —                  —     0.00%
State aid - general............................................................                          —                    —                  —     0.00%
Interest and fees expense................................................                                —                    —                  —     0.00%
Gain on sale of property & equipment.............................                                        —                    —                  —     0.00%
Loss on sale of property & equipment.............................                                        —                    —                  —     0.00%
Investment earnings.........................................................                             —                    —                  —     0.00%
Insurance recoveries........................................................                             —                    —                  —     0.00%
Grants, aid and subsidies expense..................................                                      —                    —                  —     0.00%
Miscellaneous nonoperating revenue..............................                                         —                    —                  —     0.00%
Miscellaneous nonoperating expense.............................                                          —                    —                  —     0.00%
Total nonoperating revenues (expenses)........................                                           —                    —                  —     0.00%
Income before other rev, exp, gains, or losses.............................                              —                    —                  —     0.00%
State capital aid................................................................                        —                    —                  —     0.00%
Capital grants...................................................................                        —                    —                  —     0.00%
Capital gifts, net................................................................                       —                    —                  —     0.00%
Special items....................................................................                        —                    —                  —     0.00%
Extraordinary items..........................................................                            —                    —                  —     0.00%
Increase (Decrease) in Net Assets..................................                                      —                    —                  —     0.00%
Net assets—beginning of year.........................................                                    —                    —                  —     0.00%
Restatements...................................................................                          —                    —                  —     0.00%
Net assets—end of year..................................................                 $               —   $                —

Net assets between Stmt of Net Assets and O/S                                                  In Bal.              In Bal.




                                                                                                                                                         910 (85 of 100)
                                                                 Office of the State Controller
                                                                    2010 CAFR Worksheets
                                                  Offline Fiduciary Analytical Review - Computed Variances

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


                                                                                           FY2009-2010         FY2008-2009           Difference           % Diff

Assets
Cash and cash equivalents .............................................                $               —   $                —                     —         0.00%
Investments:
 U.S. government and agency securities.........................                                        —                    —                     —         0.00%
  Mortgage pass throughs................................................                               —                    —                     —         0.00%
  Collateralized mortgage obligations..............................                                    —                    —                     —         0.00%
 Government bonds.........................................................                             —                    —                     —         0.00%
 Asset-backed securities.................................................                              —                    —                     —         0.00%
 Repurchase agreements................................................                                 —                    —                     —         0.00%
 Commercial paper..........................................................                            —                    —                     —         0.00%
 Annuity contracts............................................................                         —                    —                     —         0.00%
 Corporate bonds.............................................................                          —                    —                     —         0.00%
 Certificates of deposit.....................................................                          —                    —                     —         0.00%
 Mutual funds...................................................................                       —                    —                     —         0.00%
 Non-State Treasurer pooled investments......................                                          —                    —                     —         0.00%
Securities lending collateral..............................................                            —                    —                     —         0.00%
Receivables:
   Accounts receivable.....................................................                            —                    —                     —         0.00%
   Interest receivable........................................................                         —                    —                     —         0.00%
   Contributions receivable...............................................                             —                    —                     —         0.00%
Notes receivable...............................................................                        —                    —                     —         0.00%
Inventories........................................................................                    —                    —                     —         0.00%
Sureties............................................................................                   —                    —                     —         0.00%
Capital assets-nondepreciable.........................................                                 —                    —                     —         0.00%
Capital assets-depreciable, net........................................                                —                    —                     —         0.00%
Total Assets......................................................................                     —                    —

LIABILITIES
Accounts payable and accrued liabilities:
   Accounts payable.........................................................                           —                    —                     —         0.00%
   Intergovernmental payables.........................................                                 —                    —                     —         0.00%
   Benefits payable...........................................................                         —                    —                     —         0.00%
Obligations under securities lending.................................                                  —                    —                     —         0.00%
Unearned revenue............................................................                           —                    —                     —         0.00%
Deposits payable..............................................................                         —                    —                     —         0.00%
Funds held for others........................................................                          —                    —                     —         0.00%
Compensated absences...................................................                                —                    —                     —         0.00%
Total Liabilities..................................................................                    —                    —                     —         0.00%



Net Assets:
Held in trust for:
   Employees pension and other benefits........................                                        —                    —                     —         0.00%
Total Net Assets...............................................................        $               —   $                —                     —         0.00%


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


Additions:
Contributions:
Employer.........................................................................      $               —   $                —                     —         0.00%


                                                                                                                                                      911 (86 of 100)
                                                               Office of the State Controller
                                                                  2010 CAFR Worksheets
                                                Offline Fiduciary Analytical Review - Computed Variances

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


                                                                                        FY2009-2010         FY2008-2009           Difference           % Diff

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


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

Verification of Net Assets between statements                                             In Bal.              In Bal.




                                                                                                                                                   911 (87 of 100)
                    Office of the State Controller
                      2010 CAFR Worksheets
                            Explanations

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



Wksht                            Explanation




                                                                                   Explanations
                                  Office of the State Controller
                                     2010 CAFR Worksheets
                                Your Comments and Suggestions

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




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




                                                                                                    Comments
Agency                          Agency                      Type of    NCAS or   GASB Fund Number
Number                          Name                      Agency**     Offline   For Component Unit
  01     North Carolina General Assembly                 PG            NCAS
  02     Administrative Office of the Courts             PG            NCAS
  03     Office of the Governor                          PG            NCAS
  04     Office of Lieutenant Governor                   PG            NCAS
  05     Office of the Secretary of State                PG            NCAS
  06     Office of the State Auditor                     PG            NCAS
  07     Department of the State Treasurer               PG            NCAS
  08     Department of Public Instruction                PG            NCAS
  09     Department of Justice                           PG            NCAS
  10     Department of Agriculture                       PG            NCAS
 10F     NC Agricultural Finance Authority               CU-Nonmajor   NCAS      2614
  11     Department of Labor                             PG            NCAS
  12     Department of Insurance                         PG            NCAS
  13     Department of Administration                    PG            NCAS
  14     Office of the State Controller                  PG            NCAS
  15     Department of Transportation                    PG            NCAS
  16     Dept. of Environment & Natural Res.             PG            NCAS
  17     Wildlife Resources Commission                   PG            NCAS
  18     Dept. of Juvenile Justice & Delinquency Prev.   PG            NCAS
  2X     Dept. of Health and Human Services              PG            NCAS
  3X     DHHS - Mental Health                            PG            NCAS
  41     Information Technology Services                 PG            NCAS
  42     Department of Correction                        PG            NCAS
  43     Department of Commerce                          PG            NCAS
  44     Employment Security Commission                  PG            NCAS
  45     Department of Revenue                           PG            NCAS
  46     Department of Cultural Resources                PG            NCAS
  47     Dept. of Crime Control & Public Safety          PG            NCAS
  48     UNC Hospitals                                   CU-UNC        NCAS      2631 & 2634
 48E     UNC Hospitals - Enterprise Fund                 CU-UNC        NCAS      2635
 48L     UNC Hospitals - LITF                            CU-UNC        NCAS      2632
 48R     Rex Healthcare                                  CU-UNC        Offline   2637
 48C     Chatham Hospital                                CU-UNC        Offline   2638
 48T     UNC Hlth Care-Triangle Physicians Network       CU-UNC        Offline   2639
  50     Community College System Office                 PG            NCAS
  60     State Board of Elections                        PG            NCAS
  61     NC Education Lottery                            PG            NCAS
  67     Office of Administrative Hearings               PG            NCAS
  69     USS North Carolina Battleship Comm.             PG            Offline
  6A     State Health Plan                               CU-Major      NCAS      2629
  6B     Deferred Comp                                   PG            Offline
Agency                     Agency                         Type of    NCAS or   GASB Fund Number
Number                     Name                         Agency**     Offline   For Component Unit
  6C     NC 401(k) Plan                                PG            Offline
  71     Clerk of Supreme Court                        PG            NCAS
  72     Clerk of Court of Appeals                     PG            NCAS
  87     NC School of Science & Mathematics            CU-UNC        NCAS      4XXX
  0A     North Carolina Housing Finance Ag.            CU-Major      Offline   2611
  90     General Fund - OSC                            PG            NCAS
  99     General Fund - DOR                            PG            NCAS
  RX     OSC-Central Accounts                          PG            NCAS
 U10     UNC-General Administration                    CU-UNC        NCAS      4XXX
 U20     UNC at Chapel Hill                            CU-UNC        NCAS      4XXX
 U30     North Carolina State University               CU-UNC        NCAS      4XXX
 U40     UNC at Greensboro                             CU-UNC        NCAS      4XXX
 U50     UNC at Charlotte                              CU-UNC        NCAS      4XXX
 U55     UNC at Asheville                              CU-UNC        NCAS      4XXX
 U60     UNC at Wilmington                             CU-UNC        NCAS      4XXX
 U65     East Carolina University                      CU-UNC        NCAS      4XXX
 U70     North Carolina A&T University                 CU-UNC        NCAS      4XXX
 U75     Western Carolina University                   CU-UNC        NCAS      4XXX
 U80     Appalachian State University                  CU-UNC        NCAS      4XXX
 U82     UNC at Pembroke                               CU-UNC        NCAS      4XXX
 U84     Winston-Salem State University                CU-UNC        NCAS      4XXX
 U86     Elizabeth City State University               CU-UNC        NCAS      4XXX
 U88     Fayetteville State University                 CU-UNC        NCAS      4XXX
 U90     North Carolina Central University             CU-UNC        NCAS      4XXX
 U92     UNC School of the Arts                        CU-UNC        NCAS      4XXX
  Z2     NC Biotechnology Center                       CU-Nonmajor   Offline   2618
  Z3     NC Global TransPark Authority                 CU-Nonmajor   Offline   2615
  Z7     NC Partnership for Children                   CU-Nonmajor   Offline   2621
  ZA     NC State Ports Authority                      CU-Nonmajor   Offline   2612
  ZB     State Education Assistance Authority          CU-Major      Offline   2620
  ZC     Western NC Regional Economic Dev Comm         CU-Nonmajor   Offline   2622
  ZD     Northeastern NC Regional Econ Dev Comm        CU-Nonmajor   Offline   2623
  ZE     Southeastern NC Regional Econ Dev Comm        CU-Nonmajor   Offline   2624
  ZF     Rural Economic Development Center             CU-Nonmajor   Offline   2625
  ZH     NC Railroad Company                           CU-Nonmajor   Offline   2627
  ZI     The Golden LEAF, Inc.                         CU-Major      Offline   2640
  ZK     NC Health Insurance Risk Pool                 CU-Nonmajor   Offline   2643
  C0     Alamance Community College                    CU-CC         Offline   4XXX
  C2     Asheville-Buncombe Technical Community CollegeCU-CC         Offline   4XXX
  C3     Beaufort County Community College             CU-CC         Offline   4XXX
  C4     Bladen Community College                      CU-CC         Offline   4XXX
Agency                         Agency                        Type of   NCAS or   GASB Fund Number
Number                          Name                        Agency**   Offline   For Component Unit
  C5     Blue Ridge Community College                     CU-CC        Offline   4XXX
  C6     Brunswick Community College                      CU-CC        Offline   4XXX
  C7                                                      CU-CC
         Caldwell Community College and Technical Institute            Offline   4XXX
  C8     Cape Fear Community College                      CU-CC        Offline   4XXX
  C9     Carteret Community College                       CU-CC        Offline   4XXX
  CA     Catawba Valley Community College                 CU-CC        Offline   4XXX
  CB     Central Carolina Community College               CU-CC        Offline   4XXX
  CC     Central Piedmont Community College               CU-CC        Offline   4XXX
  CD     Cleveland Community College                      CU-CC        Offline   4XXX
  CE     Coastal Carolina Community College               CU-CC        Offline   4XXX
  CF     College of the Albemarle                         CU-CC        Offline   4XXX
  CG     Craven Community College                         CU-CC        Offline   4XXX
  CH     Davidson County Community College                CU-CC        Offline   4XXX
  CJ     Durham Technical Community College               CU-CC        Offline   4XXX
  CK     Edgecombe Community College                      CU-CC        Offline   4XXX
  CL     Fayetteville Technical Community College         CU-CC        Offline   4XXX
 CM      Forsyth Technical Community College              CU-CC        Offline   4XXX
  CN     Gaston College                                   CU-CC        Offline   4XXX
  CP     Guilford Technical Community College             CU-CC        Offline   4XXX
  CQ     Halifax Community College                        CU-CC        Offline   4XXX
  CR     Haywood Community College                        CU-CC        Offline   4XXX
  CS     Isothermal Community College                     CU-CC        Offline   4XXX
  CT     James Sprunt Community College                   CU-CC        Offline   4XXX
  CU     Johnston Community College                       CU-CC        Offline   4XXX
  CV     Lenoir Community College                         CU-CC        Offline   4XXX
 CW      Martin Community College                         CU-CC        Offline   4XXX
  CX     Mayland Community College                        CU-CC        Offline   4XXX
  CY     McDowell Technical Community College             CU-CC        Offline   4XXX
  CZ     Mitchell Community College                       CU-CC        Offline   4XXX
  D0     Montgomery Community College                     CU-CC        Offline   4XXX
  D1     Nash Community College                           CU-CC        Offline   4XXX
  D2     Pamlico Community College                        CU-CC        Offline   4XXX
  D3     Piedmont Community College                       CU-CC        Offline   4XXX
  D4     Pitt Community College                           CU-CC        Offline   4XXX
  D5     Randolph Community College                       CU-CC        Offline   4XXX
  D6     Richmond Community College                       CU-CC        Offline   4XXX
  D7     Roanoke-Chowan Community College                 CU-CC        Offline   4XXX
  D8     Robeson Community College                        CU-CC        Offline   4XXX
  D9     Rockingham Community College                     CU-CC        Offline   4XXX
  DA     Rowan-Cabarrus Community College                 CU-CC        Offline   4XXX
  DB     Sampson Community College                        CU-CC        Offline   4XXX
Agency                       Agency                               Type of       NCAS or     GASB Fund Number
Number                        Name                               Agency**       Offline     For Component Unit
  DC      Sandhills Community College                           CU-CC           Offline     4XXX
  C1      South Piedmont Community College                      CU-CC           Offline     4XXX
  DD      Southeastern Community College                        CU-CC           Offline     4XXX
  DE      Southwestern Community College                        CU-CC           Offline     4XXX
  DF      Stanly Community College                              CU-CC           Offline     4XXX
  DG      Surry Community College                               CU-CC           Offline     4XXX
  DH      Tri-County Community College                          CU-CC           Offline     4XXX
  DJ      Vance-Granville Community College                     CU-CC           Offline     4XXX
  DK      Wake Technical Community College                      CU-CC           Offline     4XXX
  DL      Wayne Community College                               CU-CC           Offline     4XXX
 DM       Western Piedmont Community College                    CU-CC           Offline     4XXX
  DN      Wilkes Community College                              CU-CC           Offline     4XXX
  DP      Wilson Community College                              CU-CC           Offline     4XXX
 none     None

** Type of Agency:
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
Office of the State Controller
Functional Table to be used for Worksheets 401, 405, and 415

                                     Beginning   Ending   Beginning   Ending
Function                               FRU #     FRU #     GASB #     GASB #
General Government                      010       010       1100       1399
Public Safety, Corrections & Reg        020       022       1100       1399
General Government                      030       033       1100       1369
Higher Education                        030       033       1370       1370
General Government                      030       033       1371       1373
Primary & Secondary Education           030       030       1374       1374
General Government                      031       033       1374       1374
General Government                      030       033       1375       1398
Health & Human Services                 030       033       1399       1399
Primary & Secondary Education           034       034       1100       1399
General Government                      040       040       1100       1399
General Government                      050       051       1100       1399
General Government                      060       060       1100       1399
General Government                      070       076       1100       1366
General Government                      070       076       1368       1392
Environment & Natural Resource          070       070       1393       1393
General Government                      071       076       1393       1393
General Government                      070       076       1394       1399
General Government                      077       078       1100       1106
General Government                      078       078       1300       1361
Environment & Natural Resource          078       078       1362       1362
General Government                      078       078       1363       1370
Transportation                          078       078       1371       1371
General Government                      078       078       1372       1399
Primary & Secondary Education           080       083       1100       1399
Public Safety, Corrections & Reg        090       090       1100       1399
Agriculture                             100       101       1100       1399
Public Safety, Corrections & Reg        110       111       1100       1399
Public Safety, Corrections & Reg        120       124       1100       1399
General Government                      130       134       1100       1329
Environment & Natural Resource          134       134       1330       1330
General Government                      130       134       1331       1399
General Government                      140       140       1100       1399
Transportation                          150       151       1100       1399
Environment & Natural Resource          160       162       1100       1399
Environment & Natural Resource          160       160       1500       1502
Environment & Natural Resource          170       170       1100       1399
Environment & Natural Resource          170       170       1501       1501
Health & Human Services                 180       180       1100       1399
Health & Human Services                 200       3ZZ       1100       1399
Health & Human Services                 200       3ZZ       1500       1500
General Government                      410       410       1100       1360
Public Safety, Corrections & Reg        410       410       1361       1361
General Government                      410       410       1362       1399
Public Safety, Corrections & Reg        420       421       1100       1399
Economic Development                    430       436       1100       1399
Economic Development                    440       440       1100       1399
General Government                      450       451       1100       1399
General Government                      460       461       1100       1399
Public Safety, Corrections & Reg   470   470   1100   1399
Higher Education                   500   500   1100   1399
Higher Education                   500   500   1500   1500
General Government                 600   601   1100   1399
General Government                 670   670   1100   1399
Health & Human Services            6A0   6A0   1100   1199
General Government                 700   700   1100   1199
Primary & Secondary Education      870   871   1100   1399
General Government                 900   900   1100   1199
General Government                 990   990   1100   1199
Public Safety, Corrections & Reg   A90   A90   1345   1345
Public Safety, Corrections & Reg   B00   B50   1345   1345
General Government                 R10   R10   1100   1199
Capital Outlay                     R11   R11   1100   1199
General Government                 R20   R20   1100   1199
General Government                 R70   R70   1100   1399
General Government                 R80   R80   1100   1100
Economic Development               R80   R80   1311   1311
Primary & Secondary Education      R80   R80   1357   1357
Economic Development               R80   R80   1364   1365
Environment & Natural Resource     R80   R80   1370   1370
Environment & Natural Resource     R80   R80   1380   1380
Environment & Natural Resource     R80   R80   1393   1393
Primary & Secondary Education      RC0   RC0   1357   1357
Environment & Natural Resource     RC0   RC0   1362   1362
Economic Development               RC0   RC0   1363   1363
Higher Education                   RC0   RC0   1369   1369
Transportation                     RC0   RC0   1371   1371
General Government                 RC0   RC0   1397   1397
General Government                 RD0   RD0   1100   1399
General Government                 RG0   RG0   1100   1399
Office of the State Controller
Fund Balance/Net Asset Reporting for General Fund
Year End Package Worksheet 401




        Meets F/B                                                   Record on w/s 401 under F/B
         Policy                                                     Reserved Unrestricted on
        requirement                                                 appl. Line
        (b) or (c)                          Yes




           No




        Meets F/B                                                Record on w/s 401 Fund Balance
        Policy                              Yes
                                                                 Reserved/Restricted for by
        requirement                                              Functions
        (a)




           No




        Meets F/B
        Policy                              Yes                      Record on w/s 401 under F/B
        definition of                                                Unreserved, Designated for by
        designations                                                 function




           No




    Record on w/s 401 under
    Fund Balance Unreserved
    on line
    Unrestricted/Undesginated




Requirement (a) - Externally restricted - imposed by creditors (e.g. debt covenants),
                 grantors ( federal, local, private, and pass-through grants that were originally from
                 federal, local or private sector), contributors, or laws/regulations of other governments.
                 Imposed by law through constitutional provisions (e.g. State Constitution).

Requirement (b) - not available for appropriation or expenditure because underlying assets is
                 not an available financial resource for current apppropriation or expenditure

Requirement ( c) - for encumbrances, which represent commitments related to unperformed
                  contracts for services and undelivered goods.
Office of the State Controller
Fund Balance/Net Asset Reporting for Special Revenue
Year End Package Worksheet 405




                    Meets F/B
                                                                    Record on w/s 405 under F/B
                    requirement
                                              Yes                   Reserved Unrestricted on
                    (b) or (c)
                                                                    applicable line




                       No




                   Meets F/B
                   Policy                                                    Is the
                   requirement                Yes                            restriction                                    No
                   (a)                                                       narrower than
                                                                             the fund




                                                                                  Yes

                         No



                                                                            Is the amount
                                                                            greater than 25
        Record on w/s 405 under                                             million or DOT                    No
        Unreserved on line unrestricted                                     related to Fed
                                                                            vacation or sick




                                                                                                                   Record on w/s 405 under
                                                                                 Yes                               Unreserved Restricted for, by
                                                                                                                   Function



                                                                    Record on w/s 405 Fund Balance
                                                                    Reserved Restricted for, on
                                                                    applicable line




Requirement (a) - Externally restricted - imposed by creditors (e.g. debt covenants),
                 grantors ( federal, local, private, and pass-through grants that were originally from
                 federal, local or private sector), contributors, or laws/regulations of other governments.
                 Imposed by law through constitutional provisions (e.g. State Constitution).

Requirement (b) - not available for appropriation or expenditure because underlying assets is
                 not an available financial resource for current apppropriation or expenditure

Requirement ( c) - for encumbrances, which represent commitments related to unperformed
                  contracts for services and undelivered goods.
Office of the State Controller
Fund Balance/Net Asset Reporting for Capital Projects
Year End Package Worksheet 410




                                                                       Record on w/s 410 under Fund
                Meets F/B                                              Balance Reserved Unrestricted
                                              Yes                      for
                policy
                requiement
                (b) or ( c)




                       No




                  Meets F/B                                                      Is the
                  policy                                                         restriction
                                                          Yes                    narrower than                            No
                  requirement
                  (a)                                                            the fund




                                                                                                              Record on w/s 410
                       No
                                                                                                              Unreserved Restricted for, on
                                                                                                              the applicable line

                                                                                    Yes


              Record on w/s 410 under
              Unreserved on                                                  Record on w/s 410 under
              Unrestricted line                                              Reserved Restricted specific
                                                                             projects




Requirement (a) - Externally restricted - imposed by creditors (e.g. debt covenants),
                 grantors ( federal, local, private, and pass-through grants that were originally from
                 federal, local or private sector), contributors, or laws/regulations of other governments.
                 Imposed by law through constitutional provisions (e.g. State Constitution).

Requirement (b) - not available for appropriation or expenditure because underlying assets is
                 not an available financial resource for current apppropriation or expenditure

Requirement ( c) - for encumbrances, which represent commitments related to unperformed
                  contracts for services and undelivered goods.
Office of the State Controller
Fund Balance/Net Asset Reporting for Permanent Funds
Year End Package Worksheet 415



                                                         No                                                                     Non
                       Corpus                                                                                                   Corpus




                       Yes

                                                                                                                                 Yes
                                                                          Record on w/s 415 under
            The corpus restrictions
                                                                          F/B Reserved, Unrestricted
            meets the F/B Policy (b)                     Yes              for, on Permanent Corpus
            or (c)
                                                                          line
                                                                                                                                                         Record on w/s 415 under
                                                                                                                        Meets the F/B                    F/B Unreserved Restricted -
                                                                                                                        policy requirement         Yes
                                                                                                                                                         Expendable by function
                       No                                                                                               (a)




                    The Corpus                                            Record on w/s 415 under                                No
                    restrictions                                          F/B Reserved Restricted-
                    meets F/B                            Yes              Nonexpendable, on
                    Policy (a)                                            Permanent Corpus line               Record on w/s 415 under Unreserved
                                                                                                              on line Unrestricted




Corpus - portion that cannot be spent (principle)
Non Corpus - portion that can be spent ( usually interest income)

Requirement (a) - Externally restricted - imposed by creditors (e.g. debt covenants),
                 grantors ( federal, local, private, and pass-through grants that were originally from
                 federal, local or private sector), contributors, or laws/regulations of other governments.
                 Imposed by law through constitutional provisions (e.g. State Constitution).

Requirement (b) - not available for appropriation or expenditure because underlying assets is
                 not an available financial resource for current apppropriation or expenditure

Requirement ( c) - for encumbrances, which represent commitments related to unperformed
                  contracts for services and undelivered goods.
Dates
30-Jun-10   Fiscal Year End
 1-Jul-09   Fiscal Year Begin
30-Jun-09   Last Fiscal Year End
 1-Jul-10   Next Fiscal Year Begin
30-Jun-11   Next Fiscal Year End

				
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