TOWN OF CARY, NORTH CAROLINA
STATEMENT OF NET ASSETS
June 30, 2009
EXHIBIT A
Business Total
Governmental Type Primary
Activities Activities Government
ASSETS
Equity in Pooled Cash and Investments           $183,766,120          178,624,104           362,390,224
Accrued Interest on Investments                1,523,961              1,414,697              2,938,658
Ad Valorem Taxes Receivable, net                   440,668                         ---                 440,668
Accounts Receivable, net              19,885,363              7,892,636             27,777,999
Inventories                1,044,893                         ---              1,044,893
Other Assets                   637,992                         ---                 637,992
Unspent Debt Proceeds                           ---                         ---                          ---
Unspent Restricted Grants                           ---                         ---                          ---
Water and Sewer Customer Deposits                           ---                         ---                          ---
Equity in Pooled Cash and Investments - Restricted              26,514,801            17,462,827             43,977,628
Deferred Bond Expenses                   895,754              1,327,354              2,223,108
Long-term Notes Receivable                           ---                         ---                          ---
Assessments Receivable                           ---                         ---                          ---
Capital Assets:
Land, Land Improvements and Construction in Progress            199,977,179            69,257,837           269,235,016
Other Capital Assets, Net of Accumulated Depreciation            538,472,527          373,681,708           912,154,235
Asset (GA, BTA and CU)                           ---                         ---                          ---
Asset (GA, BTA and CU)                           ---                         ---                          ---
TOTAL ASSETS            973,159,258          649,661,163        1,622,820,421
LIABILITIES
Accounts Payable and Accrued Liabilities              14,255,562              2,221,320             16,476,882
Internal Balances                   465,700               (465,700)                          ---
Accrued Bond Interest                   407,381                 673,713              1,081,094
Retainage Payable                2,035,658                 412,212              2,447,870
Unearned Revenues                3,900,991              1,887,170              5,788,161
Deposits                1,975,093              1,269,742              3,244,835
Deferred Bond Premium                4,028,025              5,136,551              9,164,576
Developer Fee Credits                           ---                         ---                          ---
Miscellaneous                             ---                 860,620                 860,620
Long-term Liabilities:
Portion Due or Payable Within One Year              15,908,155              8,834,976             24,743,131
Portion Due or Payable After One Year            178,292,374          134,957,453           313,249,827
Liability (GA, BTA and CU)                           ---                         ---                          ---
Liability (GA, BTA and CU)                           ---                         ---                          ---
TOTAL LIABILITIES            221,268,939          155,788,057           377,056,996
NET ASSETS
Invested in Capital Assets, Net of Related Debt            663,739,779          320,770,375           984,510,154
Restricted for Deposits                6,731,626              1,269,742              8,001,368
Restricted for Grant and Special Funding Purposes              18,048,080                         ---             18,048,080
Unrestricted              63,370,834          171,832,989           235,203,823
TOTAL NET ASSETS           $751,890,319          493,873,106        1,245,763,425
The accompanying notes are an integral part of these basic financial statements.