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The links below go directly to the respective sections of the financial report.
INTRODUCTORY SECTION
Letter of Transmittal
Town of Cary Mission Statement and
Statement of Values
Certificate of Achievement for Excellence in
Financial Reporting
Members of Town Council
Appointed and Administrative Staff
Town Boards and Commissions
Area Map and History of the Town of Cary
Responsibilities of Town Government
Organizational Chart
FINANCIAL
SECTION
Independent Auditors' Report
Management's Discussion and Analysis
Exhibit
BASIC
FINANCIAL STATEMENTS
Entity-Wide Financial Statements
A - Statement of Net Assets
B - Statement of Activities
Governmental Fund Financial Statements
C - Balance Sheet - Governmental Funds
D - Reconciliation of the Balance Sheet of
Governmental Funds to the Statement of Net Assets
E - Statement of Revenues, Expenditures and
Changes in Fund Balances - Governmental Funds
F - Reconciliation of the Statement of Revenues,
Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of
Activities
G - General Fund - Budgetary Comparison
Statement
H - Transit Special Revenue Fund -
Budgetary Comparison Statement
I - Emergency
Telephone System Special Revenue Fund - Budgetary Comparison Statement
J - Economic Development Special Revenue
Fund - Budgetary Comparison Statement
Proprietary Fund Financial Statements
K - Statement of Net Assets - Proprietary
Funds
L - Statement of Revenues, Expenses, and
Changes in Fund Net Assets - Proprietary Funds
M - Statement of Cash Flows - Proprietary Funds
Fiduciary Fund Financial Statements
N - Statement of Fiduciary Net Assets -
Fiduciary Funds - Pension Trust Fund - Law Enforcement Separation Allowance
O - Statement
of Changes in Fiduciary Net Assets - Fiduciary Funds - Pension Trust Fund - Law
Enforcement Separation Allowance
Notes to the Basic Financial Statements
REQUIRED
SUPPLEMENTARY INFORMATION
Law
Enforcement Officers' Separation Allowance Required Supplemental Information
Other
Post-Employment Benefits Required Supplemental Information
SUPPLEMENTARY
INFORMATION
Schedule
Capital Project Fund
1 - Capital Project Fund - Sub-Fund
Combining Balance Sheet
2 - Capital Project Fund - Sub-Fund
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances
3 - Street Project Sub-Fund - Schedule of
Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual
4 - Parks and Recreation Project Sub-Fund -
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and
Actual
5 - Fire Project Sub-Fund - Schedule of
Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual
6 - General Governmental Project Sub-Fund
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and
Actual
7 - General Capital Reserve Sub-Fund - Schedule
of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual
Utility System
8 - Utility Systems Enterprise Fund - Sub-Fund
Combining Statement of Net Assets
9 - Utility Systems Enterprise Fund - Sub-Fund
Combining Schedule of Revenues, Expenses, and Changes in Fund Net Assets
10 - Utility System Operations Sub-Fund -
Schedule of Revenues, Expenditures, and Changes in Fund Net Assets - Budget and
Actual (NON-GAAP)
11 - Water Project Sub-Fund - Schedule of
Revenues, Expenditures, and Changes in Fund Net Assets - Budget and Actual
(NON-GAAP)
12 - Sewer Project Sub-Fund - Schedule of
Revenues, Expenditures, and Changes in Fund Net Assets - Budget and Actual
(NON-GAAP)
13 - Utility System Capital Reserve
Sub-Fund - Schedule of Revenues, Expenditures, and Changes in Fund Net Assets -
Budget and Actual (NON-GAAP)
Internal Service Funds
14 - Internal Service Funds - Combining
Statement of Net Assets
15 - Internal Service Funds - Combining Schedule
of Revenues, Expenses, and Changes in Fund Net Assets
16 - Internal Service Funds - Combining
Statement of Cash Flows
17 - Garage Internal Service Fund - Schedule
Of Revenues, Expenditures, and Changes In Fund Net Assets - Budgeted and Actual
(NON-GAAP)
18 - Health Insurance Internal Service Fund
- Schedule of Revenues, Expenditures, and Changes in Fund Net Assets - Budgeted
and Actual (NON-GAAP)
Other Fund Schedules
20 - Community Development Block Grant Special
Revenue Fund Budgetary Comparison Statement – Multi-Year
Table
STATISTICAL
SECTION (Unaudited)
1 - Net Assets by Component, Last Ten Fiscal
Years
2 - Changes in Net Assets, Last Ten Fiscal
Years
3 - Fund Balances, Governmental Funds, Last
Ten Fiscal Years
4 - Changes in Fund Balances, Governmental
Funds, Last Ten Fiscal Years
5 - Governmental Fund Expenditures by
Function, Last Ten Fiscal Years
6 - Governmental Fund Revenues by Source, Last
Ten Fiscal Years
7 - Assessed Value of Taxable Property, Last
Ten Fiscal Years
8 - Comparison of Town of Cary and Wake County
Assessed Values, Last Ten Fiscal Years
9 - Property Tax Rates-Direct and Overlapping
Governments, Last Ten Fiscal Years
10 - Principal Property Taxpayers, Nine Years
Ago and Current Year
11 - Property Tax Levies and Collections, Last
Ten Fiscal Years
12 - Ad Valorem
Taxes Receivable, Current Year and Last Nine Fiscal Years
13 - Analysis of Current Tax Levy
14 - Ratios of Outstanding Debt by Type, Last
Ten Fiscal Years
15 - Ratio of Net General Bonded Debt to
Assessed Value and Bonded Debt per Capita, Last Ten Fiscal Years
16 - Computation of Legal Debt Margin, Last
Ten Fiscal Years
17 - Computation of Direct and Overlapping
Debt
18 - Bond Coverage Combined Enterprise System
Bonds, Last Ten Fiscal Years
20 - Demographic Statistics, Last Ten Fiscal
Years
21 - Principal Employers, Nine Years Ago and
Current Year
22 - Commercial Activity, Last Ten Fiscal
Years
23 - Employee Position Authorization by
Department, Last Ten Fiscal Years
24 - Operating Indicators by Function/Program,
Last Ten Fiscal Years
25 - Capital Assets by Function/Program, Last Ten
Fiscal Years
26 - Insurance in Force, July 1, 2010 – June
30, 2011
27 - Top Ten Utility Customers
28 - Utility Rate Information, Fiscal Year 2011
Approved Operating Budget Ordinance
COMPLIANCE SECTION
Federal and
State Awards Compliance
Schedule of Expenditures of Federal
and State Awards
Notes to Schedule of
Expenditures of Federal and State Awards
Schedule of Findings and Questioned
Costs
Summary Schedule of Prior Year Audit
Findings
Covenant
Compliance
Independent Auditors' Report on Revenue Bond Covenant Compliance
Revenue Bond Statement of Revenues, Expenses, Debt Service, and Debt Service Coverage