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ORANGE COUNTY, NORTH CAROLINA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2012 The County reports the following major enterprise funds: Solid Waste Fund. This fund is used to account for the revenues and expenses related to the provision of solid waste disposal and recycling activities for the citizens of Orange County. SportsPlex Fund. This fund accounts for the revenues and expenses related to the provision of the Triangle SportsPlex. Additionally, the County reports the following fund types: Other nonmajor governmental funds: Impact Fee, Community Development, School Capital Reserve, Section 8 Housing, Grant Supported, Grant Projects, Emergency Telephone System, Visitors' Bureau, Local Fire Districts, Heusner, Library Development, Adoption Enhancement, Recreation Subdivision, Article 46 Sales Tax, Piedmont Food & Agricultural Processing Center, Spay Neuter, and County Capital Reserve. Efland Sewer Fund. This fund accounts for the revenues and expenses related to the provision of sewer service. Dental Insurance Internal Service Fund. The Dental Self-Insurance Fund accounts for the dental plan of the County. Orange Person Chatham (OPC) Health Insurance Internal Service Fund. The OPC Health Insurance Fund is used to account for the health insurance contributions and premiums of the OPC employees that have joined the County's health insurance plan. Agency Funds. Agency funds are custodial in nature and do not involve measurement of results of operations. Agency funds are used to account for assets the County holds on behalf of others. The County maintains the following agency funds: School District Fund, which accounts for the collection and disbursement of taxes for the Chapel Hill-Carrboro City School District for which the County acts as an agent; the Cooperative Extension 4-H Fund, which accounts for the receipts and disbursement of funds on behalf of the 4-H program advisory board; Hyconeechee Regional Library Fund, which accounts for the receipt and disbursement of funds on behalf of the Hyconeechee Library System for which the County acts as an agent; American Stone No Fault Well Repair Fund, which accounts for funds made available from American Stone and the Orange Water and Sewer Authority for residents within 3,000 feet of the perimeter of the American Stone Quarry to repair or replace residential wells that fail for any reason other than as the probable result of American Stone quarry operation; Communication Tower Trust Fund, which is used to account for application fees paid to the County by telecommunication companies, with these fees being used to pay costs associated with determining tower locationand construction with unused fees being returned to the telecommunication companies; Jail Inmate Trust Fund, which accounts for the receipts from jail inmates who are incarcerated in the County jail; the Motor Vehicle Tax Fund, which accounts for registered motor vehicle property taxes that are billed and collected by the County for various municipalities and special districts within the County, the DSS Trust Fund that accounts for funds held by the County for subsistence needs of 30