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ORANGE COUNTY, NORTH CAROLINA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />FOR THE YEAR ENDED JUNE 30, 2012 <br />TABLE OF CONTENTS <br />Page <br />Introductory Section <br />Letter of Transmittali-v <br />Certificate of Achievement for Excellence in Financial Reportingvi <br />Board of County Commissionersvii <br />Organizational Chartviii <br />Financial Section <br />Independent Auditors' Report1-2 <br />Management's Discussion and Analysis3-15 <br />Exhibit <br />Basic Financial Statements <br />Government-Wide Financial Statements: <br />AStatement of Net Assets16 <br />BStatement of Activities17-18 <br />Fund Financial Statements: <br />CBalance Sheet - Governmental Funds19-20 <br />DStatement of Revenues, Expenditures, and Changes <br />in Fund Balances - Governmental Funds21 <br />EReconciliation of the Statement of Revenues, Expenditures, <br />and Changes in Fund Balances - Governmental Funds to the <br />Statement of Activities22 <br />FStatement of Revenues, Expenditures, and Changes <br />in Fund Balances - Budget and Actual- General Fund23 <br />GStatement of Net Assets - Proprietary Funds24 <br /> <br />