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Exhibit G
<br />ORANGE COUNTY, NORTH CAROLINA
<br />PROPRIETARY FUNDS
<br />STATEMENT OF NET ASSETS
<br />JUNE 30, 2012
<br />Internal Service Funds
<br />Major
<br />Nonmajor
<br />TotalDentalOPC
<br />Solid WasteSportsPlexEfland SewerEnterpriseInsuranceRetiree Health
<br />FundFundFundFundsFundFund
<br />Assets:
<br />Current assets:
<br />Cash and cash equivalents14,833,852$ 1,156,912$ 163,201$ 16,153,965$ 201,779$ 510,006$
<br />Accounts receivable, state64,455 - - 64,455 - -
<br />Accounts receivable, other214,204 81,569- 295,773 - -
<br />Prepaid expenses
<br /> 16,790- - 16,790 - -
<br /> -3,000,000 - 3,000,000 - -
<br />Restricted cash and investments
<br /> 1,255,27118,112,511 163,201 19,530,983 201,779 510,006
<br />Total current assets
<br />Non-current assets:
<br />Non-depreciable assets1,617,824 591,792 57,117 2,266,733 - -
<br /> 5,788,1184,591,050 2,541,252 12,920,420 - -
<br />Capital assets, net of depreciation
<br /> 6,379,9106,208,874 2,598,369 15,187,153 - -
<br />Total non-current assets
<br /> 7,635,18124,321,385 2,761,570 34,718,136 201,779 510,006
<br />Total assets
<br />Liabilities and Net Assets:
<br />Liabilities:
<br />Current liabilities:
<br />Accounts payable475,009 46,33133,366554,706 26,771-
<br />Payroll withholdings174,999 17,316- 192,315 - -
<br />Accrued liabilities24,687 - - 24,687 - -
<br />Accrued interest56,61438,653- 95,267 - -
<br />Due to other funds- - 202,983202,983 - -
<br />Unearned revenues- 180,806- 180,806 - -
<br />Current portion of long-term debt494,384 600,937 - 1,095,321 - -
<br /> -217,865 - 217,865 - -
<br />Compensated absences, current portion
<br /> 884,0431,443,558 236,349 2,563,950 26,771 -
<br />Total current liabilities
<br />Non-current liabilities:
<br />Compensated absences 145,243 - - 145,243 - -
<br />Post-closing liability13,741,104 - - 13,741,104 - -
<br />OPEB liability1,422,399 - - 1,422,399 - -
<br /> 4,814,1474,872,705 - 9,686,852 - -
<br />Long-term debt
<br /> 4,814,14720,181,451 - 24,995,598 - -
<br />Total non-current liabilities
<br /> 5,698,19021,625,009 236,349 27,559,548 26,771 -
<br />Total liabilities
<br />Net Assets:
<br />Invested in capital assets,
<br /> net of related debt841,785 964,826 2,598,369 4,404,980 - -
<br /> 972,1651,854,591 (73,148) 2,753,608 175,008 510,006
<br />Unrestricted
<br />$ 1,936,9912,696,376$$2,525,221$7,158,588$ 510,006175,008$
<br />Total net assets
<br />The accompanying notes are an integral part of the financial statements.
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