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County Government Unassigneod Fund Balance Policy <br /> The Ten 'AAN Rated Counties of North Carolina <br /> As of /o Expenditures <br /> 1. Mecklenburg County 28% <br /> 2. Durham County ' <br /> 3. Wake County ' <br /> 4. New Hanover County ' <br /> 5. Union County <br /> 20% <br /> 6. Orange County ' <br /> 7. Chatham County ' <br /> 8. Forsyth County • ' <br /> 9. Buncombe County ' <br /> 10. Guilford County 14.8% 2 <br /> Average <br /> equates <br /> 2) Not policy; represents unassigned fund balance as of June 30, 2015 <br />