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City of Charlotte, North Carolina Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2012
Mayor: Anthony Foxx Mayor Pro Tem: Patrick Cannon

City Council: John Autry Michael Barnes Warren Cooksey Andy Dulin Claire Green Fallon David Howard Patsy Kinsey LaWana Mayfield James Mitchell, Jr. Beth Pickering

City Manager: W. Curtis Walton, Jr.

Prepared by the City of Charlotte Finance Department Greg C. Gaskins, Chief Financial Officer Teresa T. Smith, Chief Accountant

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CITY OF CHARLOTTE, NORTH CAROLINA TABLE OF CONTENTS Page INTRODUCTORY SECTION Letter of Transmittal
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35 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ................................................................................... 36 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities................................ 37 Statement of Budgetary Comparison – General Fund ................................................................... 38 Reconciliation of the Statement of Budgetary Comparison to the Statement of Revenues, Expenditures and Changes in Fund Balances – General Fund ............................ 39 Statement of Net Assets – Proprietary Funds ................................................................................ 40 Statement of Revenues, Expenses and Changes in Fund Net Assets – Proprietary Funds..................................................................................................................... 44 Statement of Cash Flows – Proprietary Funds............................................................................... 46 Statement of Fiduciary Net Assets – Fiduciary Funds ................................................................... 50 Statement of Changes in Fiduciary Net Assets – Fiduciary Funds ................................................ 51 Index to the Notes to the Financial Statements

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