Orange County NC Website
ORANGE COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD <br /> (a component unit of Orange County Government) <br /> HILLSBOROUGH,NORTH CAROLINA <br /> June 30,2023 and 2022 <br /> TABLE OF CONTENTS <br /> Pages <br /> INDEPENDENT AUDITOR'S REPORT 1-3 <br /> MANAGEMENT'S DISCUSSION AND ANALYSIS 4-8 <br /> FINANCIAL STATEMENTS <br /> Exhibit A Statements of Net Position 10 <br /> i <br /> Exhibit B Statements of Revenue,Expenses,and Changes in Net Position 11-12 <br /> Exhibit C Statements of Cash Flows 13-14 <br /> Notes to Financial Statements 15-34 <br /> REQUIRED SUPPLEMENTARY INFORMATION <br /> Schedule 1 Local Government Employees'Retirement System's <br /> Schedules of Proportionate Share of Net Pension Liability(Asset) 36 <br /> Schedule 2 Schedules of Contributions 37 <br /> Schedule 3 Other Post-Employment Benefits—Schedules of Changes in the Total <br /> OPEB Liability and Related Ratios 38 <br /> SUPPLEMENTARY INFORMATION <br /> Schedule 4 Schedule of Revenue and Expenses by Stores 40-41 <br /> i <br /> Schedule 5 Schedule of Store Selling Expenses 42-43 <br /> i <br /> Schedule 6 Schedules of Warehouse and Delivery Expenses 44 <br /> Schedule 7 Schedules of Administrative Expenses 45 <br /> Schedule 8 Schedules of Nonoperating Income(Expense) 46 <br /> i <br /> Schedule 9 Schedules of Law Enforcement Expenses 47 <br /> Schedule 10 Schedule of Distributions of Profits 48 49 <br /> Schedule 11 Schedule of Revenue and Expenditures—Budget and Actual 50-51 <br />