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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 />ExhibitPage <br />HStatement of Revenues, Expenses, and Changes in <br />Fund Net Assets - Proprietary Funds25 <br />IStatement of Cash Flows - Proprietary Funds26 <br />JStatement of Fiduciary Net Assets - Fiduciary Funds27 <br />Notes to the Financial Statements <br />28-70 <br />Schedule <br />Required Supplemental Financial Data: <br />A-1Law Enforcement Officers' Special Separation Allowance71 <br />A-2Healthcare Benefits Plan72 <br />Combining and Individual Fund Statements and Schedules: <br />B-1General Fund Consolidated - <br />Schedule of Revenues, Expenditures, and Changes <br />in Fund Balance - Budget and Actual73 <br />B-2General Fund - <br />Schedule of Revenues, Expenditures, and Changes <br />in Fund Balance - Budget and Actual74-77 <br />B-3Property Revaluation Fund - <br />Schedule of Revenues, Expenditures, and Changes <br />in Fund Balance - Budget and Actual78 <br />Major Funds: <br />B-4County Capital Improvements Fund - <br />Schedule of Revenues, Expenditures, and Changes <br />in Fund Balance - Budget and Actual79-80 <br />B-5School Capital Improvements Fund - <br />Schedule of Revenues, Expenditures, and Changes <br />in Fund Balance - Budget and Actual81-82 <br /> <br />