files.nc.gov · xls file · web view2018-06-19 · 5/18/2018 5/18/2018 5/18/2018. 5/30/2018...

Office of the State Controller2018 CAFR Worksheets

Instructions

General Instructions–

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To make a Copy of a Worksheet–

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Index Instructions–

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CAFR Package Narratives–

File revision date note:––

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Office of the State Controller2018 CAFR Worksheets

InstructionsFile revision date: 5/30/2018

General InstructionsComplete the header information on the Index sheet first. This will populate the agency header information for all of the worksheets, as well as other information for certain worksheets.Except as noted otherwise, numbers that are to be subtracted should be entered as negative numbers in thecells in order for the formulas to calculate properly.

In general, key positive numbers for financial statement presentation, however on the Statement of Net Position, if the unrestricted net position balance is a deficit, key this as a negative number. Also, on the 905 and 905Hospoperating statement, in the "Nonoperating Revenues (Expenses)" section, key nonoperating expenses asnegative numbers.Please give us your comments and suggestions on the Comments page at the end of the package. We valueyour opinion and appreciate your feedback. Thanks! Staggered Due Dates: Earlier submission is strongly encouraged! August 15, 2018 for Tier 1 EntitiesAugust 21, 2018 for Tier 2 EntitiesAugust 24, 2018 for Tier 3 EntitiesAugust 28, 2018 for all others

component units, whether offline or on NCAS, must complete the Nonmajor Component unit CAFR workbook.To make a Copy of a Worksheet

copy of the worksheet with the very same formatting as the original. The duplicated worksheet will have the same name on the tab, plus a (2), (3), etc., for example 320 (2).Please DO NOT insert a new sheet and then copy from another worksheet to the new sheet; this will notproduce a correct copy. Call your OSC analyst for assistance.

Index InstructionsTo go directly to a specific worksheet, click on the corresponding link on the index. To return to the Indexworksheet, click on the words "Office of the State Controller" at the top of any worksheet.To label a worksheet as "Not Applicable" (NA), enter "NA" in the "NA Excel Wsheet" column on the Index.To label a narrative as "Not Applicable" (NA), enter "NA" in the "NA Narrative" column on the Index.Shaded, grayed-out boxes in the "NA Excel" column indicate mandatory worksheets that must be completed.

that do not apply as NA in the appropriate place on the Index.CAFR Package Narratives

Complete the CAFR Package Narratives, as applicable (see separate WORD file).File revision date note:

If OSC makes a revision to the package, agencies will be notified and the file revision date will be updated.Please note that if OSC makes changes that do not impact the integrity of the package (i.e. cosmetic changes) you may see an updated revision date, but we will not contact the agencies unless the update is mandatory.ALL updates made to the package after April 30, 2018, will be listed on the "Pkg Updates" tab. You will need to review prior to submitting your package to determine if the changes impact your entity and whether or not you need to download the updated version. Contact your OSC analyst if you have any questions.

On the proforma worksheets 905-911, enter dollars and cents; do not round to whole dollars.

NOTE: This workbook is for primary government agencies and major component units only. All nonmajor

Right click on the tab of the sheet you wish to copy, then select Move or Copy…, click Create a copy, then select from the list Before sheet to indicate where you want the copy placed, then click OK. This will create a

Please pay careful attention in filling out the Index sheet, marking all worksheets and narratives

Office of the State ControllerPackage Updates made after April 30, 2018

Description of Change

5/18/2018 Index Unlock Cell on 365 Narrative

5/30/2018 431BTA Unlocked Deferred Outflows cell to allow dropdown to function

Date of Change

Worksheet / Narrative #

05/11/2023 04:42:57 Index

Office of the State Controller 2018 CAFR Worksheets

IndexFile revision date: 5/30/2018

Header InformationChoose your agency: 01 North Carolina General Assembly <<< Click on the cell to see a list of agencies.

Enter preparer name and phone number below:

Agency number: 01 #VALUE!Agency name: North Carolina General Assembly #VALUE!Preparer: Enter preparer name!Email: Enter email address!Phone: Enter preparer phone number, including area code and extension!

Sheet Worksheet Title Notes101 NA105 NA110 N120 N201 N, R210 NA R215 N220 NA301 NA305 R, N310 R, N315 NA320 NA322 N325 NA326 NA Disclosure of Pledged Revenues (Narrative Only) N330 N335 NA Demand Bonds (Narrative Only) N338 N340 N341 N342 N345350 N355 N360 NA N365 N370 NA401 N405 N410 N415 N420 NA425

NANANANA

501 NA505 NA510 NA515 NA520 NA525 NA530 NA535 NA

NA Excel Wsheet

NA Narrative

Summary of Significant Accounting PoliciesOperating Indicators By FunctionService Concession Arrangements Government Combinations and Disposals of Government OperationsChanges in Capital AssetsAccumulated DepreciationCapital Asset ImpairmentsCapital Asset StatisticsLeases - Operating and CapitalChanges in Long-Term Liabilities and Short-Term Debt (Governmental)Changes in Long-Term Liabilities and Short-Term Debt (Business-Type)Annual Debt Svc Reqmts - Bonds, Special Indebtedness & Notes Payable - Without Interest Rate SwapsAnnual Debt Svc Reqmts - Bonds and Special Indebtedness Payable - With Interest Rate SwapsPollution Remediation ObligationsPledged Revenue Coverage

Debt Defeasances

Nonexchange Financial GuaranteesDerivative InstrumentsHedging Derivative Instruments Investment Derivative InstrumentsContingenciesConstruction and Other Significant CommitmentsSubsequent Events/Other ItemsRelated Party Transactions (Narrative Only)Restricted Assets Government Wide - Debt IssuancesFund Balance Classifications General FundFund Balance Classifications Special Revenue FundsFund Balance Classifications Capital Projects FundsFund Balance Classifications Permanent FundsRestricted and Unrestricted Net Position - Business Type Activities Stewardship, Compliance, and Accountability

430G Restatements Governmental Funds (Part 1 of 2)430BTA Restatements Business Type Activities (Part 1 of 2)

431G Restatements Governmental Funds (Part 2 of 2)431BTA Restatements Business Type Activities (Part 2 of 2)

Schedule of Intra-Agency Receivables and PayablesSchedule of Inter-Agency ReceivablesSchedule of Inter-Agency PayablesSchedule of Due From / Restricted Due From Primary GovernmentSchedule of Due To Primary GovernmentSchedule of Due from / Restricted Due From State of NC Component UnitsSchedule of Due to State of NC Component UnitsSchedule of Advances

05/11/2023 04:42:58 Index

540 NA545 NA550 NA555 NA560 NA565 NA570 NA605 NA610 NA615 NA616 NA620 NA625 N635 NA640 N705 NA710 NA715 NA720 NA725 NA730 NA735 NA740 NA745 N750 NA Investments Held Outside the State Treasurer - Highly Sensitive Investments (Narrative Only) N755 N756 NA760 N765 N

905NA

Reference NA

NANANA

NA907 NA910 NA

NANANANANA

Reference NAReference NAReference NAReference NAReference NAReference NA

Notes: 01 North Carolina General AssemblyN = CAFR Narrative sheet may also need to be completed for this worksheetR = Must also complete Restatements w/s 430 for any prior year adjustment on this worksheet

Schedule of Intra-Agency Operating Transfers Schedule of Intra-Agency Inter-Company Operating Transfers to be Eliminated at CAFR Level Schedule of Inter-Agency Operating Transfers In Schedule of Inter-Agency Operating Transfers Out Schedule of Agency Nonroutine Transfers Schedule of Interinstitutional TransfersReceivablesUniversity Optional Retirement Program Significant Transactions Between Component Units (required worksheet for all component units)Foundations SurveySchedule of Due from / Due to University Component Units Analysis of Unavailable RevenuesAnalytical ReviewSegmentsTax Abatements Cash and Cash Equivalents in Banks Outside the State Treasurer - Custodial Credit Risk - DepositsInvestments Held Outside the State Treasurer - Custodial Credit Risk - InvestmentsInvestments Held Outside the State Treasurer - Custodial Credit Risk - DepositsInvestments Held Outside the State Treasurer - Interest Rate RiskInvestments Held Outside the State Treasurer - Credit Risk Investments Held Outside the State Treasurer - Additional Level of DetailInvestments Held Outside the State Treasurer - Concentration of Credit RiskInvestments Held Outside the State Treasurer - Foreign CurrencyInvestments Held Outside the State Treasurer - Deposit and Investment Policies

Investments Held Outside the State Treasurer And Derivatives - Fair Value MeasurementsInvestments Held Outside the State Treasurer - Valuation of Investments (formerly 711)Investments Held Outside the State Treasurer - Investments Measured at NAVInvestments Held Outside the State Treasurer - External Investment Pools and Pool Participants

Offline Proprietary Proforma - Stmt of Net Position & Stmt of Revs, Exps and Chgs in Net Position and Certification of Data file for Universities

For 905-NCAS Acct Roll-up Roll-up tables for the CAFR 11P Stmnt of Net Position & CAFR 53P Stmnt of Rev, Exp and Changes in Net Position showing NCAS accts making up each caption

905Hosp Offline Proprietary Proforma for UNC Health Care Reporting Unit- Combining Statement of Net Position & Statement of Revenues, Expenses and Changes in Net Position906-6B Offline Fiduciary - Stmt of Net Position & Stmt of Chgs in Net position Deferred Comp-6B906-6C Offline Fiduciary - Stmt of Net Position & Stmt of Chgs in Net position NC 401(k)-6C

906-6BC Offline Fiduciary - Stmt of Net Position & Stmt of Chgs in Net position-Combined DefComp&401(k)Offline Agency Funds Proforma - Stmt of Changes in Assets & LiabilitiesOffline Proprietary Analytical Review - Computed Variances

910Hosp Offline Proprietary Analytical Review for UNC Health Care Rep Unit Combined Pkg- Computed Variances911-6B Offline Fiduciary Analytical Review - 6B - Deferred Comp - Computed Variances911-6C Offline Fiduciary Analytical Review - 6C - 401(k) Computed Variances

Exp Worksheet ExplanationsComm Your Comments and Suggestions

AllAgencies List of Agency Names and Numbers

OSC Analysts List of OSC Statewide Accounting Financial Reporting Analyst Names and NumbersFunctional Functional Table to be used for Fund Balance worksheets 401, 405, 410, and 415NetPosition NetPosition and GASB Table for worksheets 905 & 906PriorYr905 Prior Year 905 worksheet - SNP & SRECNP for Computed Variances 910 worksheetPriorYr906 Prior Yr 906 worksheet - Stmt of Plan Net Position & Stmnt of Changes in PNP for Variances 911 ws

101


SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (101)

GASB Fund: All GASB Funds Agency No: 01Agency Name: North Carolina General Assembly

Preparer/Phone: Email: -

1)Inventories owned by the State traditionally have been valued by one of the following methods:

- First-in, first-out (FIFO) - Retail inventory (book stores)- Moving weighted average - Last invoice cost

Indicate the methods used to value your inventories:GASB Fund No. Valuation Method

2) CAPITAL ASSETSCapitalization PolicyThe OSC capitalization thresholds are as follows: Internally generated computer software – $ 1 million;All other intangible assets – $100,000; and All other capital assets (excluding intangible assets) – $5,000.

a) Do you use the above thresholds to capitalize capital assets? YES NO

Proprietary Funds and Similar Component Units b) Do you capitalize construction period interest? YES NO N/A

(Note: "N/A" if no long-term bonds were issued to finance construction)Proprietary Funds, Agencies Not on NCAS Fixed Assets System, All Component Units(Otherwise, indicate "N/A" below)c) List your method of depreciation (e.g., straight-line, etc.):

3)List method for amortizing premiums/discounts on long-term debt and deferred charges on refundings(e.g., straight-line, effective interest, proportionate-to-stated interest requirements).If no long-term bonds were outstanding, indicate “N/A”. If amounts are immaterial and are not deferred,just indicate "expensed".

Unamortized premiums/discounts:Deferred charges on debt refundings:

4) PROGRAM REVENUEDoes your agency receive interest as program revenue that is restrictedfor use in capital projects? (exclude capitalized interest earnings) YES NOIF "YES", LIST GASB AND AMOUNT

5)Do you charge other departments (through internal service funds or the general fund) for "centralized expenses"that include an administrative overhead component (in addition to direct expenses)?

YES NO N/A

6) CAPITALIZATION OF ARTWORK, HISTORICAL TREASURES, OR ARTIFACTSDo you have any artwork, historical treasures, or artifacts that are notcapitalized? YES NO

If yes, please describe:

7)During the fiscal year, did you have any new component units or participate in any new joint ventures / jointly governed organizations? YES NO N/A

If yes, disclose

INVENTORY VALUATION (Indicate "N/A" if no inventories)

If NO, state your threshold amount(s).

AMORTIZATION (STATE TREASURER, ENTERPRISE FUNDS, AND COMPONENT UNITS ONLY)

INTERNAL ACTIVITY (N/A FOR COMPONENT UNITS)

REPORTING ENTITY (Component Units Only)

105


OPERATING INDICATORS BY FUNCTION (105)

Agency No: 01Agency Name: North Carolina General Assembly


Instructions to complete worksheet:Please locate your agency below and fill in the requested information. Provide explanations for significant changes from the prior year at the bottom of this worksheet.

General Government Economic DevelopmentDepartment of Revenue Department of Commerce - Division of Employment Security

Number of returns filed electronically Total employedNumber of tax returns processed Percentage of unemploymentNumber of individual refunds direct depositedNumber of individual refunds processed Environment and Natural ResourcesNumber of pieces of incoming mail Department of Environmental QualityNumber of pieces of outgoing mail Public drinking water systems in compliance

Department of Administration Department of Natural and Cultural ResourcesConstruction projects administered Visitation to state parksConstruction value excluding design fee (thousands) Visitation to historical sites and museums

Visitation to state aquariumsPrimary and Secondary Education Visitation to NC Zoo

Department of Public InstructionTotal students K-12 Wildlife Resources CommissionTotal high school graduates Hunting licenses soldGraduate intention to pursue further education Fishing licenses sold

Combination hunting/fishing licenses soldHigher Education Vessels registered

Community College System OfficeNumber of students(annualized FTE) Public Safety, Corrections and RegulationNumber of certificates and degrees awarded Department of Public Safety

Incarcerated adult offendersUniversity System (UNC-System Office) Supervised adult offenders

Number of regular term students(FTE) Juvenile offendersNumber of certificates and degrees awarded

Administrative Office of the CourtsHealth and Human Services Cases disposed as a % of cases filed-Superior Court

Department of Health and Human Services Cases disposed as a % of cases filed-District CourtMedicaid recipientsFood stamp recipients AgricultureClients served by mental health facilities Department of Agriculture and Consumer ServicesClients served by developmental disabilities facilities Motor fuel dispensers testedClients served by substance abuse facilities Rejection rateClients served by neuro-meds facilities Retail scales testedChildren served through subsidized child care Rejection rateParticipation in special supplemental nutrition programClients served through 'Work First'NC Health Choice annual enrollment

Significant Change Explanations (if need additional space, use Explanations tab):

110


SERVICE CONCESSION ARRANGEMENTS (110)


GASB Fund No: All Funds Preparer/Phone: Email: -

GASB Statement 60 establishes accounting and financial reporting standards for service concessionarrangements (SCAs), which are a type of public-private or public-public partnership.

As used in this Statement, an SCA is an arrangement between a transferor (a government) and an operator

a. The transferor (government) conveys to the operator (private party or government) the right and

exchange for significant consideration, such as an up-front payment, installment payments, a new facility, or improvements to an existing facility.

Note: The services should relate to the primary function of the facility (e.g., operating a stadium)rather than ancillary services operated in conjunction with the facility (e.g., vendor concessions atthe stadium).

b.

c. The transferor determines or has the ability to modify or approve (1) what services the operator is

or rates that can be charged for the services.

d. The transferor is entitled to significant residual interest in the service utility of the facility at the endof the arrangement.

Has your agency/university entered into any public-private or public-public partnership arrangements that are

YES Answer MissingNO

If you answered YES, disclosure is required:GASB Statement 60 requires certain disclosures about an agency's service concession arrangements. The

(governmental or nongovernmental entity) in which ALL of the following criteria are met:

related obligation to provide public services through the use and operation of a capital asset in

The operator collects and is compensated by fees from third parties (not by the transferor government).

required to provide, (2) to whom the operator is required to provide the services, AND (3) the prices

still in force and meet ALL of the above criteria (Indicate with an "X")?

required disclosures should be provided in the attached CAFR Package Narratives.

120


GOVERNMENT COMBINATIONS AND DISPOSALS OF GOVERNMENT OPERATIONS (120)



GASB Statement 69 establishes accounting and financial reporting standards related to governmentcombinations and disposals of government operations. Additional guidance is included as follows:

as mergers, acquisitions, and transfers of operations.

a. Government mergers include combinations of legally separate entities without the exchange of significant consideration.

b. Government acquisitions are transactions in which a government acquires another entitiy,or its operations, in exchange for significant consideration.

c. Transfers of operations are government combination involving the operations (as defined in paragraph 4 of GASB 69) of a government or nongovernmental entity, rather than a combination of legally separateentities, in which no significant consideration is exchanged.

Did your agency/university complete a government merger, a government acquisition, or a transfer ofoperations during fiscal year 2018 (Indicate with an "X")?

YES Answer MissingNO

If the answer to the above question is "Yes", indicate the type(s) of government combination(s):(Indicate with an "X")

Government mergerGovernment acquisitionTransfer of operations

If you answered YES, disclosure is required:GASB Statement 69 requires certain disclosures about an agency's government combinations. The

Financial Reporting Update for GASB 69

As used in this Statement, the term government combinations includes a variety of transactions referred to

required disclosures should be provided in the attached CAFR Package Narratives.

http://ncosc.s3.amazonaws.com/s3fs-public/documents/GASB_Resources/Financial_Reporting_Updates/gasb_standard_69_revised.pdf

201


CHANGES IN CAPITAL ASSETS (201)

NA - State Health Plan Agency No: 01

Agency Name: North Carolina General AssemblyGASB Fund No: Preparer/Phone:

Email: -

Place cursor over cell D17 to view comment.Prior Additions Decrease InYear Current Year CIP

Balance Asset Assets Purchased Donated (Column must BalanceDescription July 1, 2017 Adjustments Transferred Out Additions Additions Retirements Net to Zero) June 30, 2018

A B C D E F G H I

Capital assets, non-depreciable:

1. Land and permanent easements

2. Art, literature, and artifacts

3. Construction in progress

3a. Computer software in development

3b. Patents in development

3c. Other intangible assets

Capital assets, depreciable:

4. Buildings

5. Machinery and equipment


7. General infrastructure

8. NC DOT Highway Network

8a. NC Toll Road System

9. Computer software

10.Patents

11.Other intangible assets

Total Capital Assets

If there are material assets that should be reported in the current fiscal year that did not get recorded in the Fixed Asset System, list the asset and the cost on the Explanation tab. Note: If a proprietary fund has a prior year adjustment, the adjustment must be reported on the 430BTA Restatements worksheet and reflected in the financial statements as a restatement.

For each individual project with a CIP, CSID, or PID balance of $25 million or more at 6/30/2018, complete the schedule in an attached "CAFR Package Narrative". For all remaining projects below the threshold, provide a total of those projects on the narrative worksheet.Narrative NA for component units

Current Year Assets

Transferred In

D17

Cells in this column contain a formula to populate beginning bal for agencies using ws905 - do not key over these beg bal amts. If ws905 is NA for your agency and the cell is displaying as a blank cell, key your beginning bal over the formula.

210


ACCUMULATED DEPRECIATION (210)NA - State Health Plan and Agencies with governmental fund assets (GASB 5100) using NCAS Fixed Asset System


GASB Fund No: Preparer/Phone: Email: -

Place cursor over cell G14 to view comment.

Accumulated AccumulatedDepreciation Accumulated Accumulated Depreciation

Balance Prior Year Transfers Depreciation Depreciation BalanceDescription July 1, 2017 Adjustments In/Out Increases Decreases June 30, 2018

Capital assets, depreciable:

4. Buildings

5. Machinery and equipment


7. General infrastructure

8. NC DOT Highway Network

8a. NC Toll Road System

9. Computer software

10.Patents

11.Other intangible assets

Total Accumulated Depreciation-Capital Assets For BTA's, the increase in accumulated depreciation should tie to depreciation expense on the CAFR 53P/operating statement. If it doesn't, please providean explanation for the difference.__________________________________________________________________________________________________________________________________

If you have a current year adjustment to accumulated depreciation, place the adjustment in the appropriate accum depr increases/acc depr decreases columns. Provide an explanation for the adjustment below.__________________________________________________________________________________________________________________________________

Note: If a proprietary fund has a prior year adjustment, the adjustment must be reported on the 430BTA Restatements worksheet and reflected in the financial statements as a restatement.

G14

Cells in this column contain a formula to populate the beginning bal for agencies using ws905 - do not key over these beg bal amts. If ws905 is NA for your agency and the cell is displaying as blank, key your beginning bal over the formula.

215


CAPITAL ASSET IMPAIRMENTS (215)


GASB Fund No: All funds Preparer/Phone: Email: -

Note: This worksheet should only be completed by State agencies andUniversities (i.e., N/A for all component units, except universities).

GASB Statement No. 42 establishes accounting and financial reporting standards for impairment of

disaster, mold remediation, and asbestos removal.

the following:

1. A general description of the impairment in attached "CAFR Package Narratives".

2. The carrying amount of impaired capital assets that were idle at year-end,regardless of whether the impairment is considered permanent or temporary.

3.

(c) Carrying value of impaired capital assets.

4. The amount of insurance recoveries recognized during the fiscal yearthat were associated with impaired capital assets.

Universities Only:5.

of historical cost that was written off).(b) Less: The amount of insurance recoveries to be netted against above. (enter as negative).(c) Net impairment loss (or gain) recognized during the fiscal year.

6. The amount of any insurance recoveries not netted against impairment

7. The amount of any insurance recoveries not netted against impairment

Disclosures:GASB Statement No. 42 requires certain disclosures about an agency's impaired capital assets. The required

capital assets. A capital asset is considered impaired when its service utility has declined significantlyand unexpectedly. Additional guidance is included in the Impairment of Capital Assets Policy:NC OSC Policy 102.13

Examples – Abandonment of a software project, prison closure, building damaged during a natural

If your agency has any impaired capital assets at year-end with material carrying values, provide

(Note: For governmental activities, provide historical cost)

Primary Government Only (State Agencies)

(a) The historical cost of impaired capital assets (include any additions and improvements).

(b) Less: Accumulated depreciation (Proprietary funds only) (enter as negative).

(a) The gross amount of impairment losses on capital assets (the portion

losses and recognized as nonoperating revenues.

losses and recognized as extraordinary items.

disclosures should be provided in the attached CAFR Package Narratives.

Note: The impairment loss should be reported net of the associated insurance recovery when the recovery and loss occur in the same year. Insurance recoveries reported in subsequent years should be reported only when realized or realizable. For example, if an insurer has admitted or acknowledged coverage, an insurance recovery would be realizable (GASB 42, paragraph 21).

http://ncosc.s3.amazonaws.com/s3fs-public/documents/files/102.13_impairment_of_capital_assets_policy.pdf

220 (13 of 279)


CAPITAL ASSET STATISTICS (220)

Agency No: 01Agency Name: North Carolina General AssemblyPreparer/Phone: Email: 0

Instructions to complete this worksheet:

Provide explanations for significant changes from the prior year at the bottom of this worksheet.

Primary Government General Government

Department of AdministrationNumber of buildingsNumber of parking lotsNumber of parking spacesNumber of Motor Fleet vehicles

Health and Human ServicesNumber of Mental Health InstitutionsNumber of certified beds

Environment and Natural ResourcesDepartment of Natural and Cultural Resources

Number of state park landsAcres of state park landsNumber of state recreation areasAcres of state recreation areasNumber of state natural areasAcres of state natural areasNumber of state lakesAcres of state lakesNumber of zoo animalsNumber of vehicles Number of boats/trailersNumber of aircraftNumber of scientific equipment

Department of Environmental QualityNumber of vehicles Number of boats/trailersNumber of aircraftNumber of scientific equipment

Wildlife Resources CommissionNumber of Game LandsAcres of Game LandsNumber of vehicles Number of boats/trailersNumber of aircraft

Public Safety, Corrections and RegulationDepartment of Public Safety

Number of close security prisonsNumber of medium security prisonsNumber of minimum security prisonsYouth facilitiesNumber of Adult Correction Vehicles: Passenger/Cargo vans Inmate transfer vans/buses Inmate workcrew vans/buses Pickup trucks Roving patrol pickups One ton maintenance trucks Other/Specialty trucks

Please locate your agency below and fill in the requested information (not dollar values).

220 (14 of 279)

Number of Enterprise vehicles: Passenger/Cargo vans Inmate workcrew buses Pickup trucks One ton maintenance trucks Other/Specialty trucks

Public Safety, Corrections and RegulationDepartment of Public Safety

Number of vehicles:Alcohol Law Enforcement Cars/SUV'sState Highway Patrol Cars Trucks/Vans MotorcyclesState Bureau of Investigation Cars/SUV's Trucks/VansAir Craft:State Highway Patrol Helicopters

TransportationDepartment of Transportation

Infrastructure Assets: Pavement (in lane-miles): Primary subsystem Secondary subsystem Bridges: Number of bridges Number of culverts Vehicles Heavy Equipment

Component UnitsHigher Education

Community Colleges

Number of buildings

UniversitiesNumber of academic/administrative buildingsNumber of dormitories/auxiliary buildingsNumber of medical school buildings - East Carolina Only

University system hospitals (UNC HealthCare) Number of administration buildings Number of clinical buildings Number of facility services Number of hospitals

Significant Change Explanations (if need additional space, use Explanations tab):

301


LEASES - OPERATING AND CAPITAL (301)NA for Component Units, except Universities

Agency No.: 01 Agency Name: North Carolina General AssemblyGASB Fund No: All GASB Funds Preparer/Phone:

Email: 0

I. All leases must be classified either as OPERATING leases or as CAPITAL leases. See the OSC websitefor the criteria to use in determining the classification of leases.– Report leases in Governmental Funds (1XXX to 13XX) and Internal Service Funds (GASB 27XX) as Governmental Activities.

Note: Internal service funds are considered Governmental activities for Government-wide presentation for CAFR.– Report leases in Enterprise Funds (GASB 25XX) and Universities (GASB 4XXX) under Business-Type Activities.– The PV of Future Minimum Lease Payments reported by the University in the University Foundations column should agree with the notes payable/capital lease payable reported by the University foundation on the foundation template.For any OPERATING leases greater than or equal to one month, what were the total annual rental costs for the fiscal year endedJune 30, 2018? 01

Complete the following schedule for required lease disclosures:

Lease Operating Leases Capital LeasesPayments Governmental Business-type Governmental Business-type University

for Fiscal Year Activities Activities Activities2019 012020 01202120222023

2024 - 20282029 - 20332034 - 20382039 - 20432044 - 20482049 - 20532054 - 20582059 - 20632064 - 2068

2069 - Beyond

Total Future MinimumLease Payments

Less: Amount Representing Interest

Present Value of Future Minimum Lease Payments

NOTE: These balances must agree to CAPITAL LEASES PAYABLE on the balance sheet.(1)

The total of the "Business-type Activities" and the "University Foundations" columns must agree to CAPITAL LEASES PAYABLE on the balance sheet.

The following box should be checked if you have OPERATING LEASES with scheduled rent increases that are intendedas financing arrangements or inducements to enter into the lease arrangements (e.g., rent holidays). If you haveOPERATING LEASES with scheduled rent increases that are “systematic and rational", the following box does not needto be checked. Scheduled rent increases due to inflation, changes in the CPI, or stated annual rental increases are

II. Record below in the proper capital asset classification the gross amount of the capital assets recorded under the capital leases that were outstanding at June 30, 2018:

Capital Assets Recorded Under Capital Leases

Governmental Business-type UniversityCapital Assets Classification Activities

Buildings ### BuildingsMachinery and Equipment ### 01Other: (describe) ### 01

Activities (1) Foundations (1)

Universities Only: Capital leases of discretely presented component unit foundations should be reported separately in the "University Foundations" column.

examples of “systematic and rational” increases. If the box is checked, OSC will contact you.

Activities (1) Foundations (1)

301

Total Capital Assets Under Capital Leases ###

305


CHANGES IN LONG-TERM LIABILITIES AND SHORT-TERM DEBT (305)GOVERNMENTAL ACTIVITIES


GASB Fund No: Preparer/Phone: Email: 0

Balance Prior Year Balance Due WithinJuly 1, 2017 Adjustments Additions Deletions June 30, 2018 One Year

A B C D E FBonds and similar debt payable:

General obligation bondsGARVEE bondsCertificates of participationLimited obligation bondsIssuance discountsIssuance premium

Arbitrage rebate payableDeath benefit payableWorkers compensationNotes payableCapital leases payablePollution remediation payableCompensated absences (Gen. Assembly only)Cost settlement payable

Commercial paperAnticipation notes

Bonds & COPs Payable amounts per column [E] agree to CAFR 11G? YES NO

Other (Call OSC/describe in Explanations tab)

Accrued interest (Bonds, COPS, notes)Short-term debt: Revolving line of credit/Loan

For each type of short-term debt, describe the debt activity and the purpose for which the debt was issued in an attached "CAFR Package Narratives".

310


CHANGES IN LONG-TERM LIABILITIES AND SHORT-TERM DEBT (310)BUSINESS TYPE ACTIVITIES

NA for State Health Plan Agency No: 01

N/A for GASB 3XXX

Agency Name: North Carolina General AssemblyGASB Fund No: Preparer/Phone: Place cursor over cell E14 to view comment. Email: 0

Balance Prior Year Balance Due WithinJuly 1, 2017 Adjustments Additions Deletions June 30, 2018 One Year

A B C D E FBonds and similar debt payable:

Revenue bondsGARVEE bondsCertificates of participationLimited obligation bondsIssuance discountsIssuance premium

Arbitrage rebate payableWorkers compensationNotes payableCapital leases payableAnnuity and life income payableFederal unemployment a/c advancesPollution remediation payableCompensated absencesNet pension liabilityNet OPEB liabilityLiability insurance trust fund payable

Commercial paperAnticipation notes

Bonds & COPs Payable amounts per column [E] and [F] agree to Statement of Net Position? YES NO

Other (Call OSC/describe in Explanations tab)

Short-term debt: Revolving line of credit/Loan

For each type of short-term debt, describe the debt activity and the purpose for which the debt was issued in an attached "CAFR Package Narratives".

E14

Cells in this column contain a formula to populate beginning bal for agencies using ws905 - do not key over these beg bal amts. If ws905 is NA for your agency and the cell is displaying as a blank cell, key your beginning bal over the formula.

315


ANNUAL DEBT SERVICE REQUIREMENTS (315)BONDS, SPECIAL INDEBTEDNESS, AND NOTES PAYABLE - WITHOUT INTEREST RATE SWAPS

NA for State Health PlanAgency No: 01

Agency Name: North Carolina General AssemblyGASB Fund No: All funds Preparer/Phone:

Email: -

Check type of payable:

1 General Obligation Bonds Payable (N/A for Component Units)

2 Revenue Bonds Payable

3

4 Certificates of Participation Payable

5

6 Limited Obligation Bonds Payable

Fiscal Year Principal Interest* ###2019 ###2020 ###2021 ###2022 ###2023 ###

2024 - 2028 ###2029 - 2033 ###2034 - 2038 ###2039 - 2043 From * To * ###2044 - 2048 ###2049 - 2053 ###2054 - 2058 ###2059 - 2063 ###

Total Requirements ###* For variable-rate debt and "Build America Bonds", see instructions.

Do the total principal requirements (including debt with interest rate swaps on 320) agree with column [E]on changes in long-term liabilities worksheet (305/310)?

YES NO

Do the fiscal year 2019 principal requirements (including debt with interest rate swaps on 320) agree withcolumn [F] on changes in long-term liabilities worksheet (305/310)?(Note: Only exception is for demand bonds classified as due within one year.)

YES NO

If NO, indicate reason:

Has your agency issued any "Build America Bonds" that are included in the annual debt serviceYES NO

If YES, disclose the outstanding balance at year-end:

VARIABLE RATE DEBTWas any of the debt reported on this worksheet variable rate debt?

YES NO

(State Treasurer, DOT, and NC Turnpike Authority Only)If YES, disclose the terms by which interest rates change in the "Explanations tab".

GARVEE Bonds (N/A for Component Units)

Notes Payable (Exclude Short-term Debt)

Total Original Issue Amount Related to Total

Outstanding Debt

Overall Range of Interest Rates of Total

Outstanding Debt*

Final Maturity Date of Total Outstanding Debt

requirements above? (Note: authorized by Recovery Act)

320


ANNUAL DEBT SERVICE REQUIREMENTS (320)BONDS AND SPECIAL INDEBTEDNESS PAYABLE - WITH INTEREST RATE SWAPS

NA for State Health PlanAgency No: 01

Agency Name: North Carolina General AssemblyGASB Fund No: All funds Preparer/Phone:

Email: -

Check type of payable:

1

2 Revenue Bonds Payable

3

4 Certificates of Participation Payable

5 Limited Obligation Bonds Payable

Interest RateFiscal Year Principal Interest* Swaps, Net ###

2019 ###2020 ###2021 ###2022 ###2023 ###

2024 - 2028 ###2029 - 2033 ###2034 - 2038 ###2039 - 2043 From * To * ###2044 - 2048 ###2049 - 2053 ###2054 - 2058 ###2059 - 2063 ###

Total Requirements ###* For variable-rate debt and "Build America Bonds", see instructions.

Do the total principal requirements (including debt without interest rate swaps on 315) agree with column [E]on changes in long-term liabilities worksheet (305/310)?

YESNO

Do the fiscal year 2019 principal requirements (including debt without interest rate swaps on 315) agree withcolumn [F] on changes in long-term liabilities worksheet (305/310)?(Note: The only exception is for demand bonds that are classified as due within one year.)

YESNO

If "NO", indicate reason:

Has your agency issued any "Build America Bonds" (BABs) that are included in the annual debt service requirements above?(Note: authorized by Recovery Act)

YESNO

If "YES", disclose the outstanding balance of BABs at year-end:

General Obligation Bonds Payable (N/A for Component Units)

GARVEE Bonds (N/A for Component Units)

Total Original Issue Amount Related to Total

Outstanding Debt

Overall Range of Interest Rates of Total

Outstanding Debt*

Final Maturity Date of Total Outstanding Debt

322


Pollution Remediation Obligations (322)



GASB Statement 49 establishes accounting and financial reporting standards for pollution remediation obligations.Pollution remediation liabilities equal to or in excess of the applicable threshold should be accrued at year-end. For additional guidance, refer to the OSC policy on Pollution Remediation Obligations (see below link):

Pollution Remediation Liability (accrual basis):Reasonably estimable outlays (based on current value and expected cash flows)

(enter as negative)Pollution remediation liability $ - (must agree to worksheet 305/310)

1. Include expected recoveries from other responsible parties and insurers that are not yet realizable. A realized/realizable recovery involves theacknowledgment or recognition by the third party of its responsibility. Exclude grants and other nonexchange transactions.-

Do the "Reasonably estimable outlays" above include any indirect outlays (Indicate with an "X")?YES

NO

Obligating Events (indicate with an "X" each that applies):a. The government is compelled to take remediation action because the pollution is an imminent

danger to public health or welfare or the environment. The government has little or no choicebut to take action.

b. The government is in violation of a pollution prevention–related permit or license. This includes federal and state permits.

c. The government is, or evidence indicates that it will be, named, by a regulator as a responsibleparty or potentially responsible party for remediation (e.g., under Superfund or similar State law),or as a government responsible for sharing costs.

d. The government is, or evidence indicates that it will be, named, in a lawsuit that would requirethe government to participate in remediation activities.

e. The government begins remediation activities or legally commits itself to conduct remediationactivities. If these activities are begun voluntarily and no other obligating event has occurredrelative to the entire site, the activities that the government should measure and recognizeshould be limited to the activities begun, or to those that the government is legally required tocomplete.

(Note: The occurrence of an obligating event is an absolute precondition for recognizing a pollution remediation liability.)

Capitalization Criteria (indicate with an "X" each that applies):a. To prepare property in anticipation of a sale if the outlays take place within a reasonable time

before the sale.b. To prepare property for use when that property was acquired with known or suspected pollution

that the government expected to remediate. Costs should be capitalized only if the outlays takeplace within a reasonable time after the purchase.

c. To perform remediation to restore a pollution-caused decline in service utility that the governmentreported as an impairment of one of its capital assets.

d. To acquire capital assets that can be used for other purposes after the remediation is complete.

Disclosures:GASB Statement 49 requires certain disclosures about an agency's obligation to remedy pollution. The required

NC OSC Policy 103.2

Provide the following details about your agency's pollution remediation liability (Note: GASB 5200 for governmental funds):

Less: Expected recoveries - not yet realizable (1)

disclosures should be provided in the attached CAFR Package Narratives (proformas are included).

http://ncosc.s3.amazonaws.com/s3fs-public/documents/files/103.2_pollution_remediation_obligations.pdf

325


PLEDGED REVENUE COVERAGE (325)


GASB Fund No: Preparer/Phone: Please scroll down to see instructions. Email: -

Select Type of Debt: Click here

A 2018 2017 2016 2015 2014

B Revenue Statement CaptionSales and servicesStudent tuition and feesPatient servicesRental lease earningsFees, licenses and finesState appropriations(for CUs only)Investment earningsContracts and grantsFederal transportation revenuesToll revenuesFederal interest subsidy on debtStudent Loan Principal CollectionsInterest earnings on loansNet inc(dec) in FV of InvestmentsNon-operating RevenuesOther revenues

C Less: Operating ExpenseD Net available revenueE PrincipalF InterestG Total Debt ServiceH Coverage

Select type of debt from drop-down box. A separate worksheet is required for each type of debt.NOTE: If you have previously submitted this information for fiscal years 2017 and earlier, and that

325

data remains unchanged, you may complete just the 2018 line and ignore lines 2014 - 2017.Revenue bonds which are pledged by general revenues should be excluded.Pledged Revenue Coverage (325) - Continue scrolling down for additional instructions.Instructions to complete worksheet:Row A - Provide information for the fiscal years 2014 through 2018Row B - Include revenue statement caption for each fiscal year pledged directly to servicing the revenue bond requirements.Row C - Include direct operating expense paid from the Revenue Bond Fund which reduces the resources

available to pay the debt requirement. Exclude interest, amortization and depreciation.Row D - Row B (Revenues) less Row C (Direct Operating Expenses) = Row D Row E - Principal amount of the Revenue Bond DUE in the specified year.

(NOTE - Do not reflect amount actually paid.)Row F - Interest amount of the Revenue Bond DUE in the specified fiscal year.

(NOTE - Do not reflect amount actually paid.)Row G - Row E (Principal) plus Row F (Interest) = Row GRow H - Row D (Net Revenue Available for Debt Service) DIVIDED by Row G (Total Debt Service Requirements) = Row H

The following must agree to CAFR Narrative Worksheet 326:Agencies :Row D (Net Revenue Available for Debt Service) should equal Y (Net Revenue Available) on the narrative worksheet 326.Row E (Principal) plus Row F (Interest) should equal X ( Principal plus Interest) on the narrative worksheet 326.

###Universities and Hospitals:For Universities, Row D (Net available Revenue), Row E (Principal) Plus Row F (Interest) for this year should equal

the narrative 326, second table current year Revenues net of expenses (Y)

and Current year Principal and Interest (X) respectively.

Errors:###

330


DEBT DEFEASANCES (330)


GASB Fund No: All funds Preparer/Phone: Email: -

A. – Prior Year Defeasance of Debt Balance (i.e., debt defeased in prior fiscal years and no longer reported as a liability) (In Thousands) For debt defeased, in substance, PRIOR to July 1, 2017: for which Risk

of SubstitutionBalance Final of Monetary

In Thousands Payment Assets Descriptive Name of Defeased Debt June 30, 2018 Date (1) Exists (2)

prohibited, disclose the balance at June 30 for which the risk of substitution exists. See instructions for more information.

B. – Current Year Defeasances(i.e., debt defeased during the current fiscal year and removed from your books as a liability)For debt defeased in the CURRENT fiscal year 2017-2018:

(Note to Preparer: The attached narratives should not include disclosures for debt defeased in prior years.)

Reacquisition price:

Net carrying amount of old debt:Old debt outstandingOld debt prepaid insuranceUnamortized old debt premium

Net carrying amount of old debt:Immaterial gain on refunding written off in current period

(Note: Old debt premium/discount above refers to amounts actually booked.)

RECONCILIATION OF DEFERRED LOSS ON REFUNDING:Beginning balanceAdditions (should agree with amount above)Deletions (enter as negative)Ending Balance (should agree with account # 129702)

NOTE: An in substance defeasance cannot apply to old debt with variable interest rates because of the uncertainty of future debt service requirements.

(1) The call date or maturity date of the defeased debt (e.g., date when the defeased debt will be paid off in full).(2) If the substitution of essentially risk-free monetary assets with monetary assets that are not essentially risk-free is not

Prepare a note disclosure for current and advance refundings and debt defeased using only existing resources in attached CAFR Package Narratives (Note: proforma disclosures are included).

C. – DEFERRED LOSS ON REFUNDING (Applies to State Treasurer and Dept. of Transportation Only)

Current refunding (principal of old debt plus call premium on old debt)

Advance refunding (funds required to be deposited with escrow agent to refund old debt)

Unamortized old debt discount (enter as negative)

Deferred inflow of resources (enter as positive)

Deferred outflow of resources (enter as negative)

Deferred loss on refunding – Additions (should agree with amount below)

338


NONEXCHANGE FINANCIAL GUARANTEES (338)

Only applies to 07 Treasurer, 13 Administration, 15 Transportation, 16 Environmental Quality,19 Public Safety, 46 Natural and Cultural Resources, and UNC System Entities (includingUNC Healthcare System)



GASB Statement 70 provides new recognition, measurement, and disclosure guidance for state and local governments that extend or receive nonexchange financial guarantees.

A nonexchange financial guarantee occurs when a government guarantees a financial obligation but generally receives little or no compensation in return. The government guaranteeing the debt (guarantor) agrees to make payments to the holder of the debt if the entity that issued the debt (issuer) is unable to fulfill its obligations.Nonexchange financial guarantees that meet certain recognition and measurement requirements should be reported in the financial statements.

For more information on GASB 70, refer to the GASB Resources link on OSC's homepage (or see link below).

Has your agency/university been a party to any nonexchange financial guarantees during the year?YESNO

If you answered YES, disclosure is required:GASB Statement 70 requires certain disclosures for both the guarantor government and issuer government.

Financial Reporting Update GASB 70

The required disclosures should be provided in the attached CAFR Package Narratives.

http://ncosc.s3.amazonaws.com/s3fs-public/documents/GASB_Resources/Financial_Reporting_Updates/gasb_standard_70.pdf

340


Derivative Instruments (340)



Investment Derivative Summary Fair Value Fair Value Notional Exchange-Changes June 30, 2018 Amount

Pay-fixed interest rate swaps (1) Indicate either "Y" or "N". The credit riskU.S. dollar equity futures disclosures on Worksheets 341 & 342 Foreign equity futures do not extend to derivatives that are Foreign exchange futures exchange-traded, such as futuresCommodity futures contracts (GASB 53, footnote 12).Foreign currency futuresForeign currency forwardsOther:Other:

Hedging Derivative Instruments Fair Value Fair Value Notional Effective Maturity TermsType Changes June 30, 2018 Amount Date Date (i.e., reference rates)

Cash flow: Pay-fixed interest rate swap H1Cash flow: Pay-fixed interest rate swap H2Cash flow: Pay-fixed interest rate swap H3Cash flow: Pay-fixed interest rate swap H4Cash flow: Pay-fixed interest rate swap H5Other: H6

Total

Evaluating Hedge Effectiveness Line Number(s)Method Used (H1 thru H6)

Consistent critical terms methodQuantitative methods:Synthetic instrument methodDollar-offset methodRegression analysis method

to an investment derivative instrument, (b) contingent features, (c) companion instrument for a hybrid, and (d) synthetic guaranteed investment contracts.(Note: The required GASB 72 disclosures on fair value measurements should be disclosed on Worksheet 755 and narratives.)

Type Traded? (1)

In the attached CAFR Package Narratives, prepare note disclosures that describe, as applicable (a) reclassifications from a hedging derivative instrument

Note: Hedging derivative instruments must meet annual effectiveness tests. Indicate the method(s) used to determine effectiveness by keying the line numbers of the hedging derivative instruments above. A method can have more than one line number.

341


Hedging Derivative Instruments (341)



CounterpartyAssociated Fair Counterparty Collateral

Hedging Derivative Instrument Bond Issue Name Held S&P/Fitch Moody'sCash flow: Pay-fixed interest rate swapCash flow: Pay-fixed interest rate swapCash flow: Pay-fixed interest rate swapCash flow: Pay-fixed interest rate swapCash flow: Pay-fixed interest rate swapOther:Other:

Less: Total Collateral Held (calculated)

Net Exposure to Credit Risk

risks that could give rise to financial loss: (a) credit risk, (b) interest rate risk, (c) basis risk, (d) termination risk, (e) rollover risk, (f) market-access risk, and(g) foreign currency risk. Additionally, describe any other significant terms or other quantitative method of evaluating effectiveness, if applicable.

(1) A hedging derivative instrument can only expose a government to credit risk if it is reported as an asset (i.e., derivatives with negative fair values should be excluded from the abovetable, except for any netting arrangement liability). Also, credit risk disclosures are limited to hedging derivative instruments that are reported as of the end of the reporting period.

(2) This line applies if the following conditions are met: (a) the government has a policy to enter into netting arrangements whenever it has entered into more than one hedging derivativetransaction with the same counterparty, (b) each party owes the other determinable amounts, (c) the government has the right to set off the amount owed by the counterparty, and(d) the right of setoff is legally enforceable. The "Netting Arrangement Liability" for each counterparty should be reported on separate lines.

(3) If the counterparty is not rated, indicate "Unrated".

Credit Ratings (3)

Value (1)

Less: Netting Arrangement Liability – By Counterparty (2)




In the attached CAFR Package Narratives, prepare note disclosures that describe, as applicable, other significant terms and your exposure to the following

342


Investment Derivative Instruments (342)



CounterpartyAssociated Fair Counterparty Collateral

Investment Derivative Instrument Bond Issue Name Held S&P/Fitch Moody'sSelect Type (Click here)Select Type (Click here)Select Type (Click here)Select Type (Click here)Select Type (Click here)Other:Other:

Less: Total Collateral Held (calculated)

Net Exposure to Credit Risk

rise to financial loss: (a) credit risk, (b) interest rate risk, and (c) foreign currency risk.

(1) An investment derivative instrument can only expose a government to credit risk if it is reported as an asset (i.e., derivatives with negative fair values should be excluded from the abovetable, except for any netting arrangement liability). Also, credit risk disclosures are limited to investment derivative instruments that are reported as of the end of the reporting period.

(2) This line applies if the following conditions are met: (a) the government has a policy to enter into netting arrangements whenever it has entered into more than one investment derivativetransaction with the same counterparty, (b) each party owes the other determinable amounts, (c) the government has the right to set off the amount owed by the counterparty, and(d) the right of setoff is legally enforceable. The "Netting Arrangement Liability" for each counterparty should be reported on separate lines.

(3) If the counterparty is not rated, indicate "Unrated".

Credit Ratings (3)

Value (1)





In the attached CAFR Package Narratives, prepare note disclosures that describe, as applicable, your exposure to the following risks that could give

345

Office of the State Controller 2018 CAFR WorksheetsCONTINGENCIES (345)

Agency No: 01

Agency Name: North Carolina General AssemblyGASB Fund No: All GASB Funds Preparer/Phone:

Email: -

The Certification Letter should indicate material contingent liabilities are disclosed on Worksheet 345.Material contingent liabilities disclosed on the worksheet should be indicated in the Certification Letter.

PROBABLE) likelihood; and,2. The amount of the possible liability is known or can be reasonably estimated.3. Material contingent liability is defined as $20 million or greater.

FEDERAL GRANTS AND PROGRAMSContingent liabilities of the State entity can arise from lawsuits and other legal action, or contingent liabilities maybe inherent with the acceptance of the conditions of certain Federal programs.

Acceptance by the State entity of Federal grants and programs carry the possibility of reimbursement to the

AGENCY ACTION:This agency has material contingent liabilities involving Federal grants and programs.

Yes No Answer Missing

"questioned" or "disallowed" costs.Federal Agency:Program:

FOOD STAMPS, FOOD COMMODITIESThis agency maintains material items on a custodial basis for Federal programs.


(i.e., Food Stamp coupons, USDA-donated commodities, etc.) for which the State would be liable in the event of loss.Description: Amount:

OTHER CONTINGENT LIABILITIESList any other material contingent liabilities of your agency that require possible disclosure in accordance with the

Answer the following:(check one)

Answer Missing

Disclosure of material contingent liabilities of the State entity is required under the following conditions:

1. The chance that the State entity will actually incur the liability is better than a REMOTE (either POSSIBLE or

Federal grantor agency if periodic audits reveal questioned costs.

If YES, list any material potential reimbursements involving Federal programs that have been identified as

If YES, list the Federal programs in which the State has accepted custodial responsibility for certain items

guidelines listed above in the CAFR Package Narratives Worksheet 345.

All material contingent liabilities of this agency, if any exist, have been disclosed above. This agency has NO material contingent liabilities requiring disclosure YES, all material contingent liabilities disclosures have been made on this worksheet or in the CAFR Package narratives Worksheet 345.

350


CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS (350)



contracts are the most common example of a commitment. Other examples of commitments are costreimbursement grants/loans, software in development contracts, and supply contracts. A supply contract

at specified quantities. A common supply contract is an utility fuel purchase contract. Common examplesof grant/loan commitments would be Clean Water grants/loans and 911 cost reimbursement grants.

not considered to be commitments.

A. - Construction Commitments (for construction & improvements of state facilities)

state or non-state funds (i.e., highway construction, other major construction of state buildings, and software indevelopment).

The amount of the commitment should be calculated as follows:

Total commitment amountLess: Actual cash expenditures paid on the commitmentLess: Accrued expenditures recorded against the contract during 13th month accrual process = Amount of commitment

Construction Commitments.................................................................

Software in Development Contracts...................................................

Total Construction Commitments...................................................

B. - Other Significant Commitments, including investment contracts

Clean water grants/loans and other cost reimbursement grants........

Total Other Commitments................................................................

on the appropriate narrative page.

COMMITMENTS are "existing arrangements to enter into future transactions or events." Construction

is a long-term contractual obligation with suppliers for future purchases at specified prices and sometimes

NOTE: Outstanding encumbrances (excluding those for capital improvements) or purchase orders are

Provide the amount of future total expenditures for all GASBs for which the entity is now committed with

Amount ofConstruction Commitments

Amount ofOther Commitments

If other significant commitments (including investment contracts) exceed $10 million, prepare a note disclosure

355


SUBSEQUENT EVENTS / OTHER ITEMS (355)


GASB Fund No: All GASB Funds Preparer/Phone: Email: -

SUBSEQUENT EVENTS:

subsequent to June 30 and up to the date of CAFR preparation.

submission of your CAFR package but prior to November 30, please contact the Office of the State Controller immediately.

Any transaction or event, the omission of which would produce a material misstatement of the

primarily for refunding of bonds).

AGENCY ACTION:Have any material events occurred subsequent to June 30 and up to the date of this agency's preparationof its CAFR statements which require disclosure as described above?


Explain YES in the CAFR Package NarrativesGive a complete description of the transaction/event and the amount involved, if known.

OTHER ITEMS:

Such items would already be recorded as a revenue or expenditure on the Statement of Revenues, Expenditures, and Changes in Fund Balances (for governmental funds) or the Statement of Revenues,Expenses, and Changes in Fund Net Assets (for proprietary funds).

AGENCY ACTION:This agency has such items that exceed $10 million. Yes No

Answer MissingExplain YES in the CAFR Package NarrativesGive a complete description of the transaction/event and the amount involved, if known.

Disclosure is required to be made of MAJOR transactions ($25 million or greater) and events which occur

If you become aware of any MAJOR transactions ($25 million or greater) and events occurring after the

financial statements or would cause a reader of these statements to be misinformed, MUST be disclosed.

The issuance and sale of revenue bonds is a prime example of a subsequent event (exclude debt issued

Any significant transactions or other events that are either unusual or infrequent but not within the control of management that do not meet the definition of special items per paragraph 56 of GASB 34.

365

Office of the State Controller 2018 CAFR WorksheetsRestricted Assets (365)

NA for Proprietary Funds and Component UnitsAgency No: 01

Agency Name: North Carolina General AssemblyGASB Fund No: Preparer/Phone:

Email: -

Restricted assets should be reported when restrictions on asset use change the nature or normal understanding of the availability of the asset. For example,cash and investments normally are classified as current assets and a normal understanding of these assets presume that restrictions do not limit thegovernment's ability to use the resources to pay current liabilities. However, the following resources are not available for the current operations and should bereported as restricted assets:

- Resources restricted or designated for the acquisition/construction of the government's own capital assets- Resources legally segregated for the payment of principal and interest only (as required by debt covenants) and that cannot be used to pay other current liabilities- Temporarily invested debt proceeds- Nonexpendable resources of permanent funds

Refer to the Restricted Assets Policy for further guidance. Policy on OSC's website:

DSS CAFR 11G to determine if any amounts have restrictions imposed on them so that they are not available resources for payment of current liabilities.If Restricted Assets are listed, please provide additional detail on the specific assets on the Narrative for 365.

Any of these balances that have restrictions imposed should be disclosed below. If no restrictions are imposed, write NONE in the table below.

Debt covenants

Cash and cash equivalents

Pooled cash

Investments

Pooled Investments

Restricted Investments

NC OSC Policy 101.4

Instructions: Analyze the balances for the cash and cash equivalents; pooled cash; investments; pooled investments; and receivables captions on the

NOTE: GASB 14XX is excluded from this worksheet. Only GASB 11XX, 12XX, 13XX and 15XX are pertinent to this worksheet.

Acquisition/construction of government's own

capital assets

Temporarily invested debt

proceeds

Receivables (list type of receivable):

http://ncosc.s3.amazonaws.com/s3fs-public/documents/files/101.4_restricted_assets_policy.pdf

365

NA for Proprietary Funds and Component Units01

North Carolina General Assembly

-

Restricted assets should be reported when restrictions on asset use change the nature or normal understanding of the availability of the asset. For example,cash and investments normally are classified as current assets and a normal understanding of these assets presume that restrictions do not limit thegovernment's ability to use the resources to pay current liabilities. However, the following resources are not available for the current operations and should be

DSS CAFR 11G to determine if any amounts have restrictions imposed on them so that they are not available resources for payment of current liabilities.

Any of these balances that have restrictions imposed should be disclosed below. If no restrictions are imposed, write NONE in the table below.

Analyze the balances for the cash and cash equivalents; pooled cash; investments; pooled investments; and receivables captions on the

Nonexpendable resources of permanent

funds

370


Government Wide - Debt Issuances (370)Governmental Funds Only; NA Dept. of State Treasurer Statewide Debt

Agency No: 01 Agency Name: North Carolina General AssemblyPreparer/Phone:

Email: -

Total Notes, Bonds & COPs Payable (net) Breakdown:Capital Debt Noncapital Debt Total

Outstanding Payable balance at 6/30 1, 2Amount of unspent debt proceeds

YES NO

YES NO

1. Outstanding balance agrees to CAFR 11G (Notes, bonds & COPs payable)?

2. Outstanding balance should equal amounts in column [E] on worksheet 305

401


FUND BALANCE CLASSIFICATIONSGENERAL FUND (401)

NA - Component Units

Agency No: 01

Agency Name: North Carolina General Assembly

GASB Fund No: 11XX Preparer/Phone:

Email: -

Policy on OSC's website:

GASB GASB GASB GASB GASBSpecify GASB number>>>

Fund Balances:Nonspendable:

Permanent corpus - revolving loans

Long-term portion of notes receivable

Advances to other funds

Advances to component unitsRestricted for:Select Function/Purpose (Click here)

Select Function/Purpose (Click here)


Committed to:Select Function/Purpose (Click here)



Assigned to:Select Function/Purpose (Click here)



Unassigned

Restricted: Externally imposed by creditors (e.g., debt covenants), grantors (federal, local, private, and pass-through grants thatwere originally from federal, local or private sector), contributors, or laws/regulations of other governments.Imposed law through constitutional provisions (e.g., State Constitution).

Unrestricted: Does not meet the above criteria.

Government-wide Net Position – OSC Only (Automatic Calculations)RestrictedUnrestrictedTotal Net Position(Agree with above Total Fund Balance)

Fund Balance Reporting Policy

Describe each restricted, committed, and assigned fund balance identified below in the CAFR Narrative worksheet. See instructions for more detail.

Inventory of supplies (including postage) 116XXX accounts

Total Fund Balance and Other Credits per CAFR11G

https://www.osc.nc.gov/state-employees/statewide-policies/100-accounting-financial-reporting/fund-balance-reporting

405


FUND BALANCE CLASSIFICATIONSSPECIAL REVENUE FUNDS (405)


Agency No: 01


GASB Fund No: 12XX, 13XX Preparer/Phone:

Email: -





Restricted for:Select Function/Purpose (Click here)









Negative Unassigned









410


FUND BALANCE CLASSIFICATIONSCAPITAL PROJECTS FUNDS (410)


Agency No: 01



Email: -

Policy on OSC's Website:




Restricted for:Capital projects/Repairs & renovations

Debt service (07 State Treasurer only)

Other (Specify at bottom of worksheet)

Committed to:Capital projects/Repairs & renovations

General Government


Assigned to:Capital projects/Repairs & renovations

General Government


Negative Unassigned




If "Other" was selected above, then list the specific purpose of the fund balance below. Please note whether the fund balance purposeis for restricted, committed, and/or assigned.






415


FUND BALANCE CLASSIFICATIONSPERMANENT FUNDS (415)


Agency No: 01



Email: -



Fund Balances:Nonspendable:Permanent corpus - Restricted

Restricted for:Select Function/Purpose (Click here)









Negative Unassigned




Revenue Allocation: $ -





If revenue is collected in this fund, how much is a contribution to the principal?


420


RESTRICTED AND UNRESTRICTED NET POSITIONBUSINESS TYPE ACTIVITIES (420)

NCAS agencies only; NA for offline using 905 template

Agency No: 01 Preparer/Phone:

Agency Name: North Carolina General Assembly Email: 0

Net Investment in Restricted Unrestricted Total Net Position

Enterprise Funds (25XX) Capital Assets Net Position Net Position (Agrees to CAFR 11P)

GASB

GASB

GASB

GASB

Internal Service Funds (27XX)

GASB

GASB

GASB

GASB

GASB

Component Units (26XX)

GASB

GASB

NCSSM (4XXX)

For Component Units and NCSSM:

nonexpendable.

Expendable

Nonexpendable

Total Restricted (tie to above)

For the portion of restricted net position identified above, please identify the amount that is expendable and

425


STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (425)

GASB Fund: All GASB Funds Agency No: 01Agency Name: North Carolina General Assembly


Material Violations

Answer the following question. If the answer is yes, explain below.

NO YES (If yes, explain below.)Answer Missing

During the past fiscal year, has your agency had any material violations of finance-related legal and contractual provisions? Examples of such violations may be in connection with grant requirements, bond covenants, and laws/regulations governing deposits and investments. If the answer is yes, please disclose the following below on this worksheet -- a description of the violation and the actions taken by your agency to correct the violation. If material violations that may impact the current year CAFR have been disclosed in your agency's audit report issued by Office of the State Auditor or other auditors, then summarize the violation below on this worksheet.

430G


Part 1 of 2 for Fund Equity Restatements


GASB Fund No: All Funds Email: -

Complete the following schedule for any GASB fund that has restated numbers (may or may not be fund equity). If fund equity is restated, theamounts should agree to the amounts shown on the operating statement. Restatements for capital assets/long-term debt will not tie to the operating statement. (see note below)

Governmental Funds:

GASB Capital Assets General Long Term DebtReclassification GASB 5100 GASB 5200 Other

GASB Change in Change in Change in Change in Fund July 1, 2017 July 1, 2017 July 1, 2017 July 1, 2017

Number Fund Equity Balances Balances Fund Equity Explanation

0.00 0.00 0.00 0.00 Total GASB Reclass Total GASB 5100 Total GASB 5200 Total Other

Note: For governmental funds, Capital Assets column should be filled in for any prior year asset adjustments on worksheet 201.For governmental funds, General Long Term Debt should tie back to worksheet 305 Prior Year Adjustments column for GASB 5200.

RESTATEMENTS GOVERNMENTAL FUNDS (430G)

430BTA


Part 1 of 2 for Fund Equity Restatements


GASB Fund No: Email: -

Complete the following schedule for any GASB fund that has restated numbers (may or may not be fund equity). If fund equity is restated, theamounts should agree to the amounts shown on the operating statement. Restatements for capital assets/long-term debt will not tie to the operating statement. (see note below)

Business-type Activity:

GASB Capital Long term/short TermReclassification Transactions Transactions Other

GASB Change in Change in Change in Change inFund July 1, 2017 July 1, 2017 July 1, 2017 July 1, 2017

Number Fund Equity Balances Balances Fund Equity Explanation beginning net OPEB liability restatement beginning net OPEB asset restatement

beginning deferred outflows for OPEB restatement

Totals

0.00 Total ALL restatements. Tie back to "restatements" caption on the 53P/905.

Note: For business-type fund activity, Capital Transactions total should tie back to worksheets 201 and 210 Prior Year Adjustments column totals.For business-type fund activity, Long term/short term transactions total should tie back to worksheet 310 Prior Year Adjustments column total.

will have restatements for the beginning net OPEB liability ("Long-term/Short-term" column), beginning net OPEB asset and beginning deferred outflows of resources for OPEB contributionsmade subsequent to the measurement date of the beginning net OPEB liability but before the start of the fiscal year ("Other" column).

RESTATEMENTS Business Type Activities (430BTA)

GASB 75 Restatements – Proprietary funds that make OPEB contributions to RHBF and DIPNC, and component units that participate in RHBF and DIPNC (e.g., universities)

431G


RESTATEMENTS GOVERNMENTAL FUNDS (431G) Part 2 of 2 — NA Component Units and Fiduciary Funds



Do not complete for GASB 5100 capital assets.Do not complete if GASB reclass is between governmental funds.

Balances as of 2017 Balances July 1, 2017 Restatements as Restated

Balance SheetCapital assets, netAll other assetsTotal Assets

Deferred Outflows of Resources Long-term liabilitiesAll other liabilitiesTotal Liabilities

Deferred Inflows of Resources

Net PositionNet investment in captial assetsRestricted Unrestricted Total Net Position

Balance Sheet Change

Operating StatementRevenuesProgram Revenues Charges for services Operating Grants & Contributions Capital Grants & Contributions MiscellaneousGeneral Revenues MiscellaneousTaxes Individual Income Tax Corporate Tax Sales and Use Tax Gasoline Tax Franchise Tax Highway Use Tax Insurance Tax Beverage Tax Tobacco Products Tax Other TaxesTobacco SettlementFederal grants not restricted to specifc programsMiscellaneousTotal Revenues

ExpendituresFunctional Expenditures General government Primary & secondary education Higher education Health & human services Economic development Environment & natural resources Public safety, corrections & reg Transportation AgricultureInterest on long term debtTotal Expenditures

Contributions to permanent fundsTransfers InTransfers OutBeginning Fund Equity (restated)

Operating Statement Change

Check: Restatements column Balance Sheet, net should equal Restatements column OperatingStatement, net.

Complete an individual schedule for each GASB fund that has restated fund equity.

431BTA


RESTATEMENTS BTA's (431BTA)Part 2 of 2 — NA Component Units and Fiduciary Funds



Balances as of 2017 Balances

July 1, 2017 Restatements as RestatedCurrent AssetsSelect CaptionSelect CaptionNoncurrent AssetsSelect CaptionSelect CaptionCapital assets: NondepreciableCapital assets: DepreciableDeferred outflows of resourcesSelect CaptionCurrent liabilitiesSelect CaptionSelect CaptionNoncurrent liabilitiesSelect CaptionSelect CaptionDeferred inflows of resourcesDeferred inflows for pensionsNet positionNet investment in capital assetsRestrictedUnrestricted

Balance Sheet Change

Operating StatementProgram Revenues Charges for services Operating Grants & Contributions Capital Grants & Contributions MiscellaneousGeneral Revenues MiscellaneousTotal Revenues

ExpendituresUnemployment Comp FundNC State LotteryEPA Revolving LoanNC Turnpike AuthorityRegulatory ProgramsInsurance ProgramsNC State FairOther business-type ActivitiesTotal Expenditures

Transfers InTransfers OutNet Position (beginning restated)

Operating Statement Change

Check: Restatements column Balance Sheet, net should equal Restatements column OperatingStatement, net.

Complete an individual schedule for each GASB fund that has restated net position.

501

Office of the State Controller 2018 CAFR Worksheets NA - Component Units

SCHEDULE OF INTRA-AGENCY RECEIVABLES AND PAYABLES (501)(THRESHOLD NOT APPLICABLE - SEE INSTRUCTIONS)

Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0

NCAS Payor NCAS PayeeAccount GASB Account GASB

GASB 114310-114321 Number Amount GASB 212310-212321 Number Amount

TOTAL A TOTAL B

TOTAL A MUST EQUAL TOTAL BIf any of the balances listed above represent interfund loans, submit an explanation with this worksheet.

501

Note: All amounts must tie to the CAFR 11G/11P/11F Balance sheet

505


SCHEDULE OF INTER-AGENCY RECEIVABLES (505)(THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

NA for Component UnitsAgency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB No:

NCAS Payor Payor Payor ContactAccount Agency GASB Phone

(See Instructions) Number Number Amount Name Number Comments

TOTAL Agrees to CAFR 11G/11P

If any of the balances listed above represent interfund loans, submit an explanation with this worksheet.

510


SCHEDULE OF INTER-AGENCY PAYABLES (510)(THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

NA for Component UnitsAgency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB No:

NCAS Payee Payee Payee ContactAccount Agency GASB Phone

(See Instructions) Number Number Amount Name Number Comments

TOTAL Agrees to CAFR11G/11P


515


SCHEDULE OF DUE FROM / RESTRICTED DUE FROM PRIMARY GOVERNMENT (515)(THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

NA for Primary Gov agencies – for Component units onlyAgency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB No:

Due From Prim Gov Payor Payor Payor ContactNCAS Agency GASB Phone

Account Number Number Amount Name Number Comments114600114600114600114600114600114600114600114600114600114600114600114600

TOTAL Agrees to CAFR 11/Statement of Net Position

Restricted due from Prim Gov

124100124100124100



520


SCHEDULE OF DUE TO PRIMARY GOVERNMENT (520)(THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

NA for Primary Gov agencies – for Component units onlyAgency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB No:

Due to Prim Gov Payee Payee Payee ContactNCAS Agency GASB Phone




525


SCHEDULE OF DUE FROM / RESTRICTED DUE FROM STATE OF NC COMPONENT UNITS (525)(THRESHOLD APPLICABLE - SEE INSTRUCTIONS)

Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB No:

Due Fr St NC Comp Unit Payor Payor Payor ContactNCAS Agency GASB Phone


TOTAL Agrees to CAFR 11/ Statement of Net Position

Restricted Due From State of NC Comp Unit

124200124200124200124200

TOTAL Agrees to CAFR 11/ Statement of Net Position


530


SCHEDULE OF DUE TO STATE OF NC COMPONENT UNITS (530)(THRESHOLD APPLICABLE - SEE INSTRUCTIONS)


Due to St NC Comp Unit Payee Payee Payee ContactNCAS Agency GASB Phone


TOTAL Agrees to CAFR 11/Statement of Net position


535


SCHEDULE OF ADVANCES (535)NA for Universities


Advances From Other Funds/Primary GovernmentPayor Payor Payor Contact

NCAS Agency GASB PhoneAccount Number Number Amount Name Number Detailed Explanation

TOTAL Agrees to CAFR 11/Balance Sheet ###

Advances To Other Funds/Component UnitsPayee Payee Payee Contact

NCAS Agency GASB PhoneAccount Number Number Amount Name Number Detailed Explanation

TOTAL Agrees to CAFR 11/Balance Sheet ###

540


SCHEDULE OF INTRA-AGENCY OPERATING TRANSFERS (540)NA - Component Units

Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0

Intra-Agency Operating Transfers In Intra-Agency Operating Transfers OutNCAS NCAS

Company GASB Account Company GASB AccountNo. No. 4381AA Amount No. No. 5381AA Amount

0104 1400 438101 100,000.00 0101 1100 538101 100,000.00 Example

TOTAL A TOTAL BTOTAL A MUST EQUAL TOTAL B

Explain the purpose of transfers for all accounts over $4 million

545


SCHEDULE OF INTRA-AGENCY INTER-COMPANYTRANSFERS TO BE ELIMINATED AT CAFR LEVEL (545)

NA - Component UnitsAgency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0

Operating Transfers In Operating Transfers OutNCAS NCAS

Company GASB Account Company GASB AccountNo. No. 4381AA Amount No. No. 5381AA Amount

0211 1100 438101 200,000.00 0201 1100 538101 200,000.00 Example

TOTAL A TOTAL B TOTAL A MUST EQUAL TOTAL B

550


SCHEDULE OF INTER-AGENCY OPERATING TRANSFERS IN (550)

NA-Component UnitsAgency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB No:

Receiving Agency Information Sending Agency InformationNCAS

Company Account No. Agency No./Budget Code GASB No.Number 4381AA Transferred From Transferred From Amount Description/Comments

0101 438101 13/13100 1100 500,000.00 Example

###Explain the purpose of transfers for all accounts over $4 million

555


SCHEDULE OF INTER-AGENCY OPERATING TRANSFERS OUT (555)

NA-Component UnitsAgency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB No:

Sending Agency Information Receiving Agency InformationNCAS

Company Account No. Agency No./Budget Code GASB No.Number 5381AA Transferred To Transferred To Amount Description/Comments

0101 538103 90/19950 1100 3,000,000.00 Example

###Explain the purpose of transfers for all accounts over $4 million

560


SCHEDULE OF AGENCY NONROUTINE TRANSFERS (560)NA - Component Units

Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0 GASB Fund No:

Transfers In (Account 4384AA) Transfers Out (Account 5384AA)NCAS NCAS

Company GASB Account Company GASB AccountNo. No. No. Amount No. No. No. Amount Reason/Description

565


SCHEDULE OF INTERINSTITUTIONAL TRANSFERS (565)Universities/UNC System Only

Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB No: 4XXX

NCAS StatusAccount Name of Description of No

438700-538700 University Transfer Amount Agreed Disagreed Response

TOTAL ###Agrees to CAFR 53P/Operating Statement

570


RECEIVABLES (570)NA - Proprietary Funds and Component Units



For any receivable statement caption (notes rec, accounts rec, taxes receivable, etc) onthe CAFR 11G that exceeds $1 million record the amount below that is not expected to be collected within one year.

Statement Caption Amount Description

605


UNIVERSITY OPTIONAL RETIREMENT PROGRAM (605)

University No: 01 University Name: North Carolina General AssemblyGASB Fund No: All funds Preparer/Phone:

Email: -

Fiscal Year EndedJune 30, 2018(accrual basis)

Covered Payroll

ContributionsEmployee ###

(6.00% of covered payroll)

Employer ###(6.84% of covered payroll)

Total Contributions

IMPORTANT If your employer rate of contribution differsfrom that listed above, please contact OSCfor additional guidance.

Number of employees participating in the program Answer Missing

GASB Statement 68 RequirementsAmount of forfeitures reflected in pension expense recognized during the reporting period

Amount of pension expense recognized during the reporting period 0.00

Amount of liability at the end of the reporting period, if applicable

Please provide the following information regarding covered payroll and contributions to the Optional Retirement Program (ORP) for those employees covered by the Teachers' Insurance and Annuity Association (TIAA) and Fidelity Investments:

NOTE: The term "covered payroll" is defined as all compensation paid to active employees contributing to the Optional Retirement Program.

Should agree to total amount remitted to all ORP carriers for payrolls incurred during the fiscal year ended June 30, 2018, on the accrual basis.

Note: Include the contributions related to payrolls incurred during June 2018, but not paid until July 2018 and exclude the contributions related to payrolls incurred during June 2017, but not paid until July 2017.

610


SIGNIFICANT TRANSACTIONS BETWEEN COMPONENT UNITS (610)

Component Units OnlyAgency No: 01

Agency Name: North Carolina General AssemblyPreparer/Phone:

Email: -

All component units must complete this worksheet - it cannot be marked NA for component units.

Please provide below the employer's share of medical insurance premiums for employees paid to the StateHealth Plan for this fiscal year. For agencies using NCAS, this corresponds with account 531560 MEDINS CONTRIB-UNIV, 531561 MED INS CONTRIB-APPRO, or 531562 MED INS CONTRIB-RECPTS.Threshold: There is no threshold applicable to this section and a dollar amount is required evenif the amount is $0.

(2) Transactions with other component units of the State of NC:Describe the nature and amount of any other significant transactions with component units of the State of NC. For a list of component units, please see the 'All Agencies' tab at the end of this workbook orthe Instructions file.Threshold: For purposes of this section, 'significant' is defined as $10 million or greater on anaccrual basis.

DESCRIPTION AMOUNT

(1) Employer's share of medical insurance premiums paid to State Health Plan Amount Missing

(2) Other significant transactions ($10 million threshold) with other component units:

(1) Transactions with the State Health Plan, a major component unit of the State of NC:

615


Foundations Survey (615)

Agency No: 01 Agency Name: North Carolina General AssemblyPreparer/Phone: Email: -

This worksheet should be completed by State agencies and component units, excluding universities.

Please complete the following for each legally separate, tax exempt foundation or similarly affiliatedorganization associated with your agency that have assets or revenues of $10 million or more.

Name of Not-For-Profit Organization

1) Total Assets

2) Total Liabilities

3) Total Equity

4) Total Revenues

5) Total Expenses

6) Fiscal Year-End Date (Month/Day)

7) Included with your agency's

financial statements (Y/N)?

616


Schedule of Due from / Due to University Component Units (616)(Universities Only)

Agency No: 01 Agency Name: North Carolina General AssemblyPreparer/Phone: Email: -

Note: This worksheet only applies to a University's transactions with its discretely presented component units. It does not apply to a University's transactions with its blended component units. The amount reported as due from the component unit (due to the component unit) by the University should be reconciled with the component unit and reported as due to the University (due from the University) on the foundation template submitted to OSC.

SECTION 1 - SCHEDULE OF DUE FROM UNIVERSITY COMPONENT UNITSNCAS Acct

114800 Payor ContactFoundation Name Amount Name Phone # Comments

Agrees to 'Due from agency/institution component units'Total - on CAFR w/s 905 / Statement of Net Position

SECTION 2 - SCHEDULE OF DUE TO UNIVERSITY COMPONENT UNITSNCAS Acct

212700 Payee ContactFoundation Name Amount Name Phone # Comments

Agrees to 'Due to agency/institution component units'Total - on CAFR w/s 905 / Statement of Net Position

620


ANALYSIS OF UNAVAILABLE REVENUES (620)Governmental Funds Only

Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: -

Complete the following information only for Deferred Inflows that are for unavailable revenues in the current period (Account 218120).

Prior Year Beginning Increases Unavailable Write-Offs/

GASB Balance In Unavailable Revenues Earned Uncollectible BalanceRevenue Statement Caption No. July 1, 2017 Revenue in Current Year Amounts June 30, 2018

Total (Ties to CAFR 11G)Revenue statement caption is the type of revenue that has been deferred. Example: Individual Income Tax, Fee Licenses and Fines, Sales and Services, etc.Write-offs/uncollectible amounts are amounts reported as unavailable revenue in previous years but are now deemed uncollectible. Thisamount is not included in the current year unavailable revenue balance.

625

Office of the State Controller 2018 CAFR WorksheetsAnalytical Review (625)

Agency No: 01 Agency Name: North Carolina General AssemblyGASB Fund No: Preparer/Phone: GASB Fund Name: Email: -

Statement Caption $ Change Description — Reason for Significant Change

For each GASB fund number, analyze SIGNIFICANT INCREASES/DECREASES from the prior year at the financial statement report caption level . The threshold for significant is defined as a change of 15% AND a dollar amount of $15 million or greater for primary government agencies/ $40 million or greater for UNC Chapel Hill and the UNC Health Care System/ $30 million or greater for North Carolina State University/ $10 million or greater for all other universities and major component units/ $2 million or greater for colleges and nonmajor component units. Start with the operating statement and analyze revenues and other financing sources, and expenditures/expenses and other uses. First explain the operating statement variances. Then look at assets and liabilities,deferred outflows and inflows. For BTAs, if it is helpful for your explanation, you may combine the current and noncurrent portions for assets and liabilities to provide one explanation for significant changes. Explain balance sheet variances if not already explained by the operating statement. Write an informative description to explain variances, indicating the REASON , e.g., Why did sales increase? What happened this year to cause this variance? Variances in fund equity do not require explanation. The description area is formatted to wrap text, so take as much space as needed to explain, and just increase the height of the row to show the text. Create copies of this page for different GASBs and more space as needed. This worksheet should include unusual and significant items. NCAS agencies should use DSS COMP reports to accumulate this information, with two-year comparative statements available to assist you. Pay particular attention to 100% or /0 changes where there is a value in the caption in one year, but not the other year. This could indicate a misclassification which would need to be corrected or a new item/change that would need to be explained. Please use this worksheet as a tool for your own review of the statements to see that amounts are reasonable/expected and big changes can be explained. See instructions for more detail or contact your OSC analyst for additional guidance.

Based on your professional judgement, are you aware of any currently known facts, decisions, or conditions that are expected to significantly impact the State's finances in the future (e.g., approved changes in fees/tax rates, new programs, legislative changes, economic/demographic factors, etc.)? If so, indicate below and provide supporting documentation as necessary in the attached CAFR Package Narratives.

635


SEGMENTS (635)


GASB Fund No: Email: 0

REPORTABLE SEGMENTSGovernments that report enterprise funds or that use enterprise fund accounting and reporting standards are required to disclose certain information about each "reportable segment" in the notes to the financialstatements. "Reportable segments" are defined by GASB Statement No. 34, paragraph 122, as amended.

AGENCY ACTIONIf your agency has any "reportable segments" as defined by GAAP, provide the following informationfor each reportable segment (Note: if you have more than one reportable segment, complete a separate worksheet for each one).1) Describe types of goods and services provided by the segment:

2) Condensed Statement of Net PositionAssets:

Due from other funds........................................................................ Due from component unit.................................................................. Other current assets......................................................................... Capital assets.................................................................................... Other assets......................................................................................

Total assets.............................................................................. —

Deferred outflows of resources: Accumulated decrease in fair value of hedging derivatives.............. Deferred loss on refunding................................................................ Deferred outflows for pensions......................................................... Excess consideration provided for acquisition.................................. Other deferred outflows.....................................................................

Total deferred outflows............................................................ —

Liabilities: Interfund payables............................................................................. Due to component unit...................................................................... Other current liabilities...................................................................... Noncurrent liabilities..........................................................................

Total liabilities........................................................................... —

Deferred inflows of resources: Accumulated increase in fair value of hedging derivatives............... SCA revenue applicable to future year............................................. Deferred gain on refunding............................................................... Deferred inflows-nonexchange transactions..................................... Deferred state aid.............................................................................. Deferred inflows for pensions............................................................ Other deferred inflows.......................................................................

Total deferred inflows............................................................... —

Net position: Net investment in capital assets........................................................ Restricted.......................................................................................... Unrestricted.......................................................................................

Total net position.............................................................. —

check: Assets + Def outflows - Liab - Def inflows = Net position In bal.

3) Condensed Statement of Revenues, Expenses and Changes in Net Position: Operating revenues (pledged against bonds)............................................ Other operating revenues........................................................................... Depreciation expense................................................................................. Other operating expenses..........................................................................

Operating income.............................................................................. — Nonoperating revenues (expenses):

Investment income........................................................................ Interest expense............................................................................ Other nonoperating revenues (expenses)....................................

Capital contributions................................................................................... Additions to permanent and term endowments.......................................... Special and extraordinary items................................................................. Transfers in................................................................................................. Transfers out.............................................................................................. Change in net position................................................................................ — Beginning net position................................................................................

Ending net position..................................................................................... —

check: Net position between statements OK

H32

Refer to captions on ws 905 for more info

H47

Refer to captions on ws 905 for more info

640


TAX ABATEMENTS (640)


Prepare/Phone: Email: 0

For more information on GASB 77, refer to the GASB Resources link on the OSC website (or see link below).

Please provide the following information for each tax abatement program:

1. Program Name: a.

[paragraph 7a.(1)] b.

c.

2. Specific Tax Abated: a.


c.

3. Authority for Abatement: a.


c.

[paragraph 7b.] a.

b.

c.

5. General Statute or Authority preventing details from being disclosed:

[7f.] a.

b.

c.

Note: The paragraph numbers refer to the paragraph numbers in GASB 77.Complete the CAFR Package Narrative for additional disclosures required for each Tax Abatement Program.

Financial Reporting Update GASB 77

4. Gross dollar amount of taxes abated during the fiscal year, on an accrual basis as a result of the agreement:

GASB Statement 77 establishes accounting and financial reporting standards for tax abatement disclosures. GASB 77 defines tax abatements for financial reporting purposes as, "A reduction in tax revenues that results from an agreement between one or more governments and an individual or entity in which (a) one or more governments promise to forgo tax revenues to which they are otherwise entitled and (b) the individual or entity promises to take a specific action after the agreement has been entered into that contributes to economic development or otherwise benefits the governments or the citizens of those governments."

This worksheet applies only to the Department of Commerce (NA for all other agencies and component units).


705


CASH AND CASH EQUIVALENTS IN BANKS OUTSIDE THE STATE TREASURERCUSTODIAL CREDIT RISK - DEPOSITS (705)

Agency No: 01 Agency/Univ Name: North Carolina General AssemblyPreparer/Phone:

GASB Fund No: All GASB Funds Email: 0

Subject to Custodial Credit Risk Disclosure - UninsuredHeld by Pledging

Total Fin. Institution'sCash by Uninsured and Held by Pledging Trust Dept. or Agent All Other

Summarize by Bank Name Bank Uncollateralized Financial Institution but not in Agency's Name Bank Balances TotalA B C D E F

DEMAND ACCOUNTS:

Residual Cash - Cash with fiscal agent (Trust Accounts)

TOTAL DEMAND ACCOUNTS

TIME ACCOUNTS:Savings accounts, NOW accounts, money market accounts, pooled cash accounts (AOC only)

TOTAL TIME ACCOUNTS ###

Noninterest and interest bearing checking accounts

710


INVESTMENTS HELD OUTSIDE THE STATE TREASURERCUSTODIAL CREDIT RISK - INVESTMENTS (710)



Carrying ValueUninsured, Not Registered in Name of Govt.

Held byCounterparty's Trust

Carrying Value Held by Dept. or Agent but All OtherType of Investment (Cost + Allowance) Counterparty not in Agency's Name Investments

A B C DInvestments Categorized:U.S. Treasuries IC100U.S. Treasury STRIPS IC120U.S. agencies IC140Mortgage pass-throughs IC160Collateralized mortgage obligations IC180State and local government IC200Asset-backed securities IC220Collective investment funds IC240Repurchase agreements IC260Commercial paper IC300Domestic corporate bonds IC320Foreign corporate bonds IC340Foreign government bonds IC360Domestic stocks IC380Foreign stocks IC400Other A: IC420Other B: IC440

Total Categorized IC460

Investments Not Categorized:Certificates of deposit (non-negotiable) IN100Money market mutual funds IN160UNC Investment Fund IN180Debt mutual funds IN200Balanced mutual funds IN220International mutual funds IN240Equity mutual funds IN260Pooled debt funds IN280Annuity contracts IN300Investments in real estate IN320Real estate investment trust IN340Hedge funds IN360Private equity limited partnerships IN380Real assets limited partnerships IN400Other limited partnerships IN410Pooled investments IN420Unallocated insurance contracts IN445Other C: IN460Other D: IN480Other E: IN500Other F: IN520

Totals per CAFR 11G/11P/11F/905 (Bal Sheet/Stmt of Net Position):Current Assets: InvestmentsCurrent Assets: Restricted InvestmentsNon-Current Assets: InvestmentsNon-Current Assets: Restricted InvestmtsContract Value adjustment (401(k) & Def Comp only)

Total INVESTMENTS Held Outside theState Treasurer HOSTTotal Total per CAFR 11G/11P/11F/905

HOSTCAFR11 Total per CAFR 11G/11P/11F/905Difference 0.00

Note: The sum of columns (B), (C) and (D) must equal column (A).

Note:Total must equal CAFR 11. Exception for Universities:

Any difference must be equal to GASB 39 foundation investments.

715


INVESTMENTS HELD OUTSIDE THE STATE TREASURERCUSTODIAL CREDIT RISK - DEPOSITS (715)

Agency No: 01 Agency/Univ Name: North Carolina General AssemblyPreparer/Phone:


Subject to Custodial Credit Risk Disclosure - UninsuredHeld by Pledging

Total Fin. Institution'sCash by Uninsured and Held by Pledging Trust Dept. or Agent All Other

Summarize by Bank Name Bank Uncollateralized Financial Institution but not in Agency's Name Bank Balances TotalA B C D E F

CERTIFICATES OF DEPOSIT:

Total Certificates of Deposit

BANK INVESTMENT CONTRACTS:

Total Bank Investment Contracts

Total Time/Demand/CD/BIC ###

720


INVESTMENTS HELD OUTSIDE THE STATE TREASURERINTEREST RATE RISK (720)



Investment Maturities (in Years)Investment Type Carrying Value Less Than 1 1 to 5 6 to 10 More Than 10

A B C D EInvestments Subject to Interest Rate Risk:

U.S. TreasuriesU.S. Treasury STRIPSU.S. agenciesMortgage pass-throughsCollateralized mortgage obligationsState and local governmentAsset-backed securitiesCollective investment fundsRepurchase agreementsCommercial paperAnnuity contractsDebt mutual funds (1)Money market mutual fundsPooled debt fundsDomestic corporate bondsForeign corporate bondsForeign government bondsOther A:Other B:

Total Investment Subject to Interest Rate RiskInvestments Not Subject to Interest Rate Risk:

Certificates of deposit (non-negotiable) (1) The maturity of a mutual bond fund should be based on the weightedUNC Investment Fund average maturity of all of the debt investment maturities in the fund'sBalanced mutual funds portfolio. For example, a mutual bond fund with a weighted averageInternational mutual funds maturity of 8.5 months should be reported as an investment with aEquity mutual funds maturity of less than one year. (GASB Implementation Guide No. Investments in real estate 2015-1, question 1.57.5)Real estate investment trustHedge fundsPrivate equity limited partnershipsReal assets limited partnershipsOther limited partnershipsPooled investmentsUnallocated insurance contractsDomestic stocksForeign stocksOther C: Other D: Other E: Other F:

Total Investments Held Outside the State Treasurer Agrees to page 710

Note: For investments subject to interest rate risk, the sum of columns (B), (C) (D), and (E) must equal column (A).

725


INVESTMENTS HELD OUTSIDE THE STATE TREASURER CREDIT RISK (725)



Moody's/S&P/FitchCredit Rating

100 120 140 160 180 200 220

Investment Type Aaa/AAA Aa/AA A Baa/BBB UnratedU.S. AgenciesMortgage pass throughsCollateralized mortgage obligationsState and local governmentAsset-backed securitiesCollective investment fundsRepurchase agreementsCommercial paperAnnuity contractsDebt mutual fundsMoney market mutual fundsPooled debt fundsDomestic corporate bondsForeign corporate bondsForeign government bondsOther A ______________________________Other B ______________________________

Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Only Applicable if the Lowest Ratings are not Already Disclosed Above :At year-end, did your agency have any investments in debt securities over $25 million with material differences in credit ratings? A material difference is defined as a securitybeing rated as investment grade and below investment grade by different rating agencies.

YES NO N/A

If YES, disclose the following:Moody's Other

Investment Type Fair Value Credit Rating Other Rating Agency (specify) Credit Rating

Less than Investment

GradeExempt from credit quality

730


INVESTMENTS HELD OUTSIDE THE STATE TREASURERADDITIONAL LEVEL OF DETAIL (730)

Agency No: 01 Agency Name: North Carolina General Assembly

Preparer/Phone:


If there were any dissimilar investments subject to interest rate risk aggregated into a single investment type on Worksheet 720, then breakout out the dissimilar investments below.

Investment Maturities (in Years)Carrying Value Less Than 1 1 to 5 6 to 10 More Than 10

1. Investment Type (per worksheet 720):

Dissimilar Investments:





a. GASB 40 establishes a general disclosure principal that risk disclosures applicable to investments should be reported separately by investment type. It emphasizes thatinvestments with significantly different risk profiles, such as U.S. Treasury bills and U.S. Treasury strips, should not be aggregated into a single investment type. (GASBImplementation Guide No. 2015-1, question 1.3.2)

b. Indicate the Moody's/S&P/Fitch credit rating or indicate "Unrated" or "Exempt" (for exempt from credit quality). If you have access to multiple credit ratings for a particular investment, disclose the lowest rating.

Investments Subject to Interest Rate Risk a Credit Rating b

735


INVESTMENTS HELD OUTSIDE THE STATE TREASURERCONCENTRATION OF CREDIT RISK (735)


Preparer/Phone:


(Note: Investments issued or explicitly guaranteed by the U.S. government; investments in mutual funds; external investment pools,

IF YES, complete the following for each issuer meeting the 5 percent threshold.

Investment Type Carrying ValueA B C

Total

1. Total investments subject to the 5 percent threshold are defined as follows:Total investments held outside the State Treasurer (Worksheet 710)Less: Certificates of deposit (Worksheet 710)Plus: Total STIF balancesTotal investments subject to 5 percent threshold

2. An issuer is the entity that has the authority to distribute a security or other investment. A bond issuer is the entity that is legally obligated to make principaland interest payments to bond holders.

This worksheet is only applicable to the University System, the State Treasurer, Department of Transportation, the State 401(k) plan, and the State Deferred Compensation Plan.

At year-end, did your agency have any investments in any one issuer equal to 5 percent 1 or more of your total investments?

such as STIF; and other pooled investments are excluded from this requirement.)

Issuer 2

740


INVESTMENTS HELD OUTSIDE THE STATE TREASURERFOREIGN CURRENCY (740)


Preparer/Phone:


A. Foreign Currency RiskNOTE: International Mutual Funds should be excluded from this worksheet and included on pages 710 and 720. See CAFR Worksheet Instructions.

Foreign Currency Denomination Carrying ValueInvestment Type (i.e., Euro, Japanese Yen, Swiss Franc, etc) (U.S. Dollars)

A B C

Total

B. Foreign Currency TransactionsTransaction gains or losses result from a change in exchange rates between the U.S. dollar and the currency in which a foreign currency transaction is denominated. Also see CAFR Worksheet Instructions.

1. Provide the aggregate amount of foreign currency transaction gains or losses recognized in the period. Specify gain or loss by entering gains as positve and losses as negative.

Aggregate Gain or Loss (Losses should be negative)

2. Provide the total amount of unsettled foreign currency transaction balances at year-end.

Total Amount None

745


INVESTMENTS HELD OUTSIDE THE STATE TREASURERDEPOSIT AND INVESTMENT POLICIES (745)


Preparer/Phone:


This worksheet is only applicable to the University System, Department of Transportation, and Department of State Treasurer.

Deposit and Investment Policies?Deposit and Investment Risks YES

Credit riskCustodial credit risk - depositsCustodial credit risk - investmentsConcentration of credit riskInterest rate riskForeign currency risk

1. a.investments. An investment policy may be formally adopted through legal or contractual provisions or by other means, usually by the governing board.(GASB Implementation Guide No. 2015-1, question 1.5.1)

b. Specific bond covenants related to the investment of debt proceeds should also be considered an investment policy. (GASB Implementation GuideNo. 2015-1, question 1.5.3)

c. If an agency's investment policy is limited to complying with its state's investment statutes, the relevant portions of the state statute relating to the risks

indicate that the agency has not adopted an investment policy on that point. (GASB Implementation Guide No. 2015-1, question 1.5.4)

2. Indicate "NO" if you are exposed to the risk but do not have an investment policy that addresses the risk.

3. Indicate "N/A" if you are not exposed to the risk. For example, foreign currency risk would be "N/A" if you have no investments in foreign currencies.

4.policies are extremely long and can be quite detailed. If broad cash management and investment policies have been adopted, only a brief descriptionof the policy that is related to the risks discussed in GASB 40 should be disclosed. (GASB Implementation Guide No. 2015-1, question 1.5.1)

Does your agency have formally adopted 1 deposit and investment policies related to the following risk exposures?

NO 2 N/A 3

If YES, include a brief description 4 of your formally adopted policies, by deposit and investment risk, in attached CAFR Package Narratives.

For the purposes of GASB 40, an investment policy is considered to be a formally adopted policy that sets forth a government’s allowable deposits or

required to be disclosed under GASB 40 should be disclosed. When state law has not addressed a risk, such as interest rate risk, the disclosure should

Only brief disclosures are required and a government should not include all details of its investment policies in its disclosures. Many investment

755 (80 of 279)


INVESTMENTS HELD OUTSIDE THE STATE TREASURER AND DERIVATIVESFAIR VALUE MEASUREMENTS (755)



Fair Value Measurements UsingQuoted Prices in Significant Other Significant Valuation

Active Markets for Observable Unobservable Amount Technique Identicial Assets Inputs Inputs Not reported (Select from

Type of Investment 6/30/2018 (Level 1) (Level 2) (Level 3) at Fair Value columns G - J)A B C D E F

Investments (excluding NAV investments):U.S. TreasuriesU.S. Treasury STRIPSU.S. agenciesMortgage pass-throughsCollateralized mortgage obligationsState and local governmentAsset-backed securitiesCollective investment fundsRepurchase agreementsCommercial paperAnnuity contractsDebt mutual fundsMoney market mutual fundsPooled debt fundsBalanced mutual fundsInternational mutual fundsEquity mutual fundsPooled investmentsDomestic corporate bondsForeign corporate bondsForeign government bondsDomestic stocksForeign stocksInvestments in real estateUnallocated insurance contractsOther:Other:Other:

Note: The sum of columns (B), (C), (D), and (E) must equal column (A).

755 (81 of 279)


INVESTMENTS HELD OUTSIDE THE STATE TREASURER AND DERIVATIVESFAIR VALUE MEASUREMENTS (755)



Fair Value Measurements UsingQuoted Prices in Significant Other Significant Valuation

Active Markets for Observable Unobservable Amount Technique Identicial Assets Inputs Inputs Not reported (Select from

Type of Investment 6/30/2018 (Level 1) (Level 2) (Level 3) at Fair Value columns G - J)A B C D E F

Note: The sum of columns (B), (C), (D), and (E) must equal column (A).

Investments measured at net asset value (NAV):Real estate investment trustHedge fundsPrivate equity limited partnershipsReal assets limited partnershipsOther limited partnershipsOther:Other:Other:

Investments as a position in an External Investment Pool:UNC Investment Fund

Investment derivative instruments:Interest rate swapsU.S. dollar equity futuresForeign equity futuresForeign exchange futuresCommodity futuresForeign currency futuresForeign currency forwardsOther:Other:

Hedging derivative instruments:Interest rate swaps

Did you have a change in a valuation technique that YES Answer Missing had a significant impact on the result? NO

Did you report any nonrecurring fair value YES Answer Missing measurements (such as, impaired capital assets)? NOIf amounts reported in column E are $1 million or greater, then complete WS 756.

756


INVESTMENTS HELD OUTSIDE THE STATE TREASURERVALUATION OF INVESTMENTS (756)

(Note: The Department of State Treasurer should include all investments)NA for Nonmajor Component UnitsAgency No: 01

Agency Name: North Carolina General AssemblyGASB Fund No: All GASB Funds Preparer/Phone:

Email: -

measures for certain investments and in certain circumstances (see GASB Statements 31 and 72 and theGASB Comprehensive Implementation Guide).

Provide the following information for investments not reported at fair value AND with a

CarryingInvestment Type (Per 710) Description (if necessary) Value



Note: GASB Standards require most investments to be reported at fair value but permit or require cost-based

carrying value of $1 million or more (see Worksheet 755, column E):

1. For investments reported at cost, provide the following information:

2. For investments reported at amortized cost, provide the following information:

3. For investments reported at contract value, provide the following information (e.g. State 401(k) Plan):

760


INVESTMENTS HELD OUTSIDE THE STATE TREASURERINVESTMENTS MEASURED AT NAV (760)

Only Applies to UNC Chapel Hill, the State 401(k) plan, and the State Deferred Compensation Plan.



Investments Measured at the NAVRedemption Redemption

Unfunded Frequency (if NoticeType of Investment Fair Value Commitments Currently Eligible) Period

1 2Real estate investment trustHedge fundsPrivate equity limited partnershipsReal assets limited partnershipsOther limited partnershipsOther:Other:Other:

Total investments measured at the NAV

Notes:1 - For example, quarterly and/or annually.2 - For example, number of days (30-45 days, 30-60 days, etc.)

Additional disclosures are required in the attached CAFR Package Narratives.

765


INVESTMENTS HELD OUTSIDE THE STATE TREASUREREXTERNAL INVESTMENT POOLS AND POOL PARTICIPANTS (765)

Only Applies to Department of State Treasurer, Department of Transportation, the UNC System,the State 401(k) plan, and the State Deferred Compensation Plan.



GASB Statement 79 allows a qualifying external investment pool to elect to measure all of its investments at amortized cost.

For more information on GASB 79, refer to the GASB Resources link on OSC's homepage (or see link below).

A. Entities that Operate Qualifying External Investment Pools

An external investment pool may elect to measure all of its investments at amortized costif it meets all of the following criteria:

a. Transacts with its participants at a stable net asset value per share,b. Meets the portfolio maturity requirements in GASB 79, paragraphs 8-16,c. Meets the portfolio quality requirements in GASB 79, paragraphs 17-26, d. Meets the portfolio diversification requirements in GASB 79, paragraphs 27-31,e. Meets the portfolio liquidity requirements in GASB 79, paragraphs 32-38, andf. Meets the shadow pricing requirements in GASB 79, paragraphs 39-40.

Does your entity operate a qualifying external investment pool that measures all of its investments atamortized cost?

YESNO

If you answered YES, disclosure is required:

B. Entities that Participate in Qualifying External Investment Pools

If a qualifying external investment pool measures all of its investments at amortized cost, the pool's participants should measure their investments in that qualifyting external investment pool at amortized cost.

Does your entity participate in a qualifying external investment pool that measures all of its investmentsat amortized cost? (Note: The UNC Investment Fund and the Dept. of State Treasurer (DST) externalinvestment pools do not qualify to measure their investments at amortized cost. STIF is a portfolio within the DST external investment pool.)

YESNO

If you answered YES, disclosure is required:

Financial Reporting Update - GASB 79



765


05/11/2023 04:43:00 905


Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: - GASB Fund No: #N/A

Column FStatement of Net Position Prior Year -To Compare

ASSETS June 30,2018 June 30,2017** Current Assets:

1000 Cash and cash equivalents ................................................................................... $ — #N/A1010 Pooled cash .......................................................................................................... — #N/A1050 Investments ........................................................................................................... — #N/A1060 Pooled investments ............................................................................................... — #N/A1090 Securities lending collateral .................................................................................. — #N/A #N/A

Receivables:1110 Accounts receivable, net.................................................................................... — #N/A1120 Intergovernmental receivables........................................................................... — #N/A1130 Interest receivable.............................................................................................. — #N/A1160 Other receivables, net........................................................................................ — #N/A1190 Due from State of NC component units (ws 525).................................................. — #N/A1195 Due from agency/institution component units (ws 616)......................................... — #N/A1200 Due from primary government (ws 515)................................................................ — #N/A1220 Inventories.............................................................................................................. — #N/A1230 Prepaid items......................................................................................................... — #N/A1210 Notes receivable.................................................................................................... — #N/A1020 Restricted/designated cash and cash equivalents ................................................ — #N/A1030 Restricted pooled cash .......................................................................................... — #N/A1070 Restricted investments .......................................................................................... — #N/A1232 Hedging derivatives................................................................................................ — #N/A1234 Beneficial interest in assets held by others............................................................ — — 1233 Net OPEB asset..................................................................................................... — —

Total Current assets............................................................................................ — #N/A

Noncurrent Assets:1300 Investments ........................................................................................................... — #N/A1310 Pooled investments ............................................................................................... — #N/A

Receivables:1340 Accounts receivable, net.................................................................................... — #N/A1345 Intergovernmental receivables........................................................................... — #N/A1350 Interest receivable.............................................................................................. — #N/A1370 Other receivables, net........................................................................................ — #N/A1400 Notes receivable.................................................................................................... — #N/A1415 Investment in joint venture..................................................................................... — #N/A1420 Prepaid items......................................................................................................... — #N/A1270 Restricted/designated cash and cash equivalents ................................................ — #N/A1280 Restricted/designated pooled cash ....................................................................... — #N/A1410 Restricted investments .......................................................................................... — #N/A

Restricted pooled investments .............................................................................. — 1395 Restricted due from State of NC component units (ws 525).................................. — #N/A1390 Restricted due from primary government (ws 515)................................................ — #N/A1432 Hedging derivatives................................................................................................ — #N/A1434 Beneficial interest in assets held by others............................................................ — — 1433 Net OPEB asset..................................................................................................... — —

905 - Offline Proprietary Proforma - Statement of Net Position and Statement of Revenues, Expenses and Changes in Net Position and

Certification of Data File for Universities

Instructions: (1) Key to Column F, except for shaded cells, which automatically link to other worksheets that must be completed first.(2) Be sure to sign and date the certification box at the bottom of the worksheet. (You may either type the signature or paste a digital pictureof the signature.) Every university and UNC Hospitals must sign the certification. (Other hospitals do not need to sign the certification.)

C7

Complete the Index sheet first. This cell uses the agency number from the Index Sheet to populate the GASB fund number from the NetAssets table.

B17

Added securities lending caption in 2011. This is not applicable for universities but adding in case other agencies need. This caption is on the NCAS CAFR 11p balance sheet.

B24

Complete w/s 616 first and total will automatically populate here.

B42

'Intergovernmental receivables - noncurrent' is not a caption in DSS, but we had it on the offline agency template in 2010 so we are keeping it on the 905 template.

B47

In FY 2014, we renamed the caption from 'Deferred charges' to 'Prepaid items'. GASB 65 only allows the term 'Deferred' to be used for Deferred outflows or inflows as specifically defined by GASB.

B51

Added caption back to template in 2009. Did not have in 2008 but did in prior years. Rolls w/ Restricted investments for CAFR. Do not have this caption on DSS. Kept on template because SEAA uses this caption. (Note: Post GASB 61, SEAA is no longer a major CU and no longer completes 905.)

05/11/2023 04:43:00 905



Column F




Capital assets, nondepreciable:1480 Land and permanent easements (ws 201)......................................................... — #N/A1490 Art, literature and artifacts, nondepreciable (ws 201)......................................... — #N/A1500 Construction in progress (ws 201)..................................................................... — #N/A1503 Computer software in development (ws 201)..................................................... — #N/A1505 Patents in development (ws 201)....................................................................... — #N/A1506 Other intangible assets, nondepreciable (ws 201)............................................. — #N/A

Total capital assets - nondepreciable..................................................................... — #N/ACapital assets, depreciable:

1520 Buildings (ws 201).............................................................................................. — #N/A1530 Machinery and equipment (ws 201)................................................................... — #N/A1540 Art, literature and artifacts,depreciable (ws 201)................................................ — #N/A1550 General infrastructure (ws 201).......................................................................... — #N/A1553 Computer software (ws 201).............................................................................. — #N/A1555 Patents (ws 201)................................................................................................ — #N/A1560 Other intangible assets, depreciable (ws 201)................................................... — #N/A1570 Accumulated depreciation (ws 210)....................................................................... — #N/A

Total capital assets - depreciable, (net)................................................................. — #N/A Total Noncurrent assets...................................................................................... — #N/A

Total assets.................................................................................................... — #N/A

DEFERRED OUTFLOWS OF RESOURCES1234 Accumulated decrease in fair value of hedging derivative .................................... — #N/A1236 Deferred loss on refunding..................................................................................... — #N/A1237 Deferred outflows for pensions.............................................................................. — #N/A1240 Deferred outflows for OPEB................................................................................... — — 1238 Excess consideration provided for acquisition....................................................... — #N/A1239 Other deferred outflows.......................................................................................... — #N/A

Total deferred outflows of resources.............................................................. — #N/A

LIABILITIESCurrent Liabilities:Accounts payable and accrued liabilities:

1640 Accounts payable .............................................................................................. — #N/A1650 Accrued payroll................................................................................................... — #N/A1660 Intergovernmental payables............................................................................... — #N/A1670 Claims payable................................................................................................... — #N/A1840 Interest payable...................................................................................................... — #N/A

Short-term debt:1788 Revolving line of credit and loans payable (ws 310).......................................... — #N/A1785 Commercial paper payable (ws 310).................................................................. — #N/A1787 Bond anticipation notes payable (ws 310).......................................................... — #N/A1730 Due to State of NC component units (ws 530)....................................................... — #N/A1735 Due to agency/institution component units (w/s 616)........................................... — #N/A1740 Due to primary government (ws 520)..................................................................... — #N/A1890 Unearned revenue................................................................................................. — #N/A

C7


B57

Complete the 201 worksheet first and the totals will populate here.

B63

Added to template in 2012

B65

Complete ws 201 first and totals will populate from 201

B73

Removed amortization in 2012

D79

New F/S element starting FY 2013 w/ implementation of GASB 63

B80

Starting FY2013Acct 129701 Accum dec in fair val of hedging deriv (new acct title) goes here. Former acct title is Deferred outflow of resources.

B81

Starting FY2014 for GASB65-New Acct 129702 Deferred loss on refunding bonds goes here. Change from prior yrs-had been part of bonds payable.

B82

Added in FY2015 with the implementation of GASB 68 - for new NCAS Acct 129710 Deferred outflows for pensions.

B84

Added in FY2015 with the implementation of GASB 69 Government Combinations and Disposals of Government Operations. For new NCAS Acct 129705 Excess consideration provided for acquisition.

B85

Added in FY2014 for GASB 65- new acct 129703 Other Deferred outflow of resources, per GASB 65 that are not classified in a more specific account.

D90

Note: in prior years there was a separate subcaption for Other payables, but for 2011 combined other payables with accounts payable to be consistent with NCAS blalance sheet which rolls the other liabilities account to the accounts payable caption.

B91

In 2011, Accounts payable began including Other payables, which had been a separate subcaption in prior years.

B96

Short-term debt caption added 5/27/09 for FY 2009. For 2011 adding detail captions - see below: Revolving line of credit and loans payable, commercial paper, anticipation notes. Amts should tie to w/s 310

B97

Caption title on NCAS CAFR 11p does not include loans payable, but title on template broader to include loans.

B101

Complete w/s 616 first and total will populate here on 905.

05/11/2023 04:43:00 905



Column F




1750 Obligations under reverse repurchase agreements............................................... — #N/A1760 Obligations under securities lending...................................................................... — #N/A #N/A1870 Deposits payable.................................................................................................... — #N/A1880 Funds held for others............................................................................................. — #N/A1762 Hedging derivatives liability.................................................................................... — #N/A1770 Notes payable-current (ws 310)............................................................................. — #N/A1780 Capital leases payable-current (ws 310)................................................................ — #N/A1800 Bonds and similar debt payable, net-current (ws 310)........................................... — #N/A1850 Arbitrage rebate payable-current (ws 310)............................................................ — #N/A1851 Workers compensation-current (ws 310)............................................................... — #N/A1786 Annuity and life income payable-current (ws 310)................................................. — #N/A1855 Pollution remediation payable-current (ws 310)..................................................... — #N/A1860 Compensated absences-current (ws 310)............................................................. — #N/A1868 Net pension liability-current (ws 310)..................................................................... — #N/A1869 Net OPEB liability-current (ws 310)....................................................................... — — 1865 Liability Insurance trust fund payable-current (ws 310)......................................... — #N/A1866 Other long-term liabilities - current portion (ws 310).............................................. — #N/A

Total current liabilities......................................................................................... — #N/A

Noncurrent Liabilities:Accounts payable and accrued liabilities:

1940 Accounts payable............................................................................................... — #N/A1950 Intergovernmental payables............................................................................... — #N/A1960 Claims payable................................................................................................... — #N/A2020 Advance from primary government (ws 535)......................................................... — #N/A2097 Unearned revenue................................................................................................. — #N/A2070 Deposits payable.................................................................................................... — #N/A2080 Funds held for others............................................................................................. — #N/A2024 Hedging derivatives liability.................................................................................... — #N/A2030 Notes payable (ws 310)......................................................................................... — #N/A2040 Capital leases payable (ws 310)............................................................................ — #N/A2050 Bonds and similar debt payable, net (ws 310)....................................................... — #N/A2060 Arbitrage rebate payable (ws 310)......................................................................... — #N/A2061 Workers compensation (ws 310)........................................................................... — #N/A2045 Annuity and life income payable (ws 310).............................................................. — #N/A2085 Pollution remediation payable (ws 310)................................................................. — #N/A2090 Compensated absences (ws 310)......................................................................... — #N/A2098 Net pension liability (ws 310)................................................................................. — #N/A2099 Net OPEB liability (ws 310).................................................................................... — — 2095 Liability Insurance trust fund payable (ws 310)...................................................... — #N/A2096 Other long-term liabilities (ws 310)......................................................................... — #N/A

Total noncurrent liabilities................................................................................... — #N/A

Total liabilities................................................................................................. — #N/ADEFERRED INFLOWS OF RESOURCES

1764 Accumulated increase in fair value of hedging derivative ..................................... — #N/A2026 Serv concess arrangmt revenue applicable to future yrs ...................................... — #N/A1766 Deferred gain on refunding ................................................................................... — #N/A1768 Deferred inflows-nonexchange transactions.......................................................... — #N/A1765 Deferred state aid................................................................................................... — #N/A1772 Deferred inflows for irrevocable split-interest agreements..................................... — — 1767 Deferred inflows for pensions................................................................................. — #N/A1771 Deferred inflows for OPEB..................................................................................... — —

C7


B105

Added Obligations under securities lending caption for 2011. This is not applicable for universities but adding in case other agencies need, and this caption is on the NCAS CAFR 11p balance sheet.

B107

SEAA uses this for Due to IRS Sec 529 (college savings) plan participants

B115

Caption added in 2009 - see w/s 322

B116

In FY 2015, we updated this caption from Accrued vacation leave to Compensated absences to match w/s 310 and CAFR terminology

B117

Added caption in FY 2015 with the implementation of GASB 68. Because our pension plans are so well funded, we will not need to report a current portion. There is no NCAS account set up for a current portion of the Net pension liability.

B120

Added to template in 2011. This is a NOT a caption on the CAFR 11p; however, it is on the 310 worksheet.

D124

Note: in prior years there was a separate subcaption for Other payables, but for 2011 combined other payables with accounts payable to be consistent with NCAS blalance sheet which rolls the other liabilities-noncurrent account to the accounts payable-noncurrent caption.

B125

The noncurrent accounts payable caption was added to the template in 2011, but it was an existing caption on the DSS CAFR 11P reports. The noncurrent investment derivative liability would be included in this caption as well as other payables-noncurrent which had a separate subcaption in prior years.

B128

Complete w/s 535 first

B131


B132

New caption for implementation of GASB 53 Derivatives for 2010

B135

Not new, but updating title for 2011 to be consistent with NCAS CAFR 11p caption

B137

FY 2014added workers comp line on 905-to feed from ws 310

B138

Adding to template for 2011; this is a caption on NCAS CAFR 11p

B139

New caption for 2009 - see w/s322

B140

For FY15 updated line description from Accrued vacation leave to Compensated absences to match ws310 and CAFR terminology

B141

Starting FY15 with implementation of GASB68 for NCAS acct 229150 Net pension liability-noncurrent

B143


B144

Adding to template for 2011; this is a NOT a caption on NCAS CAFR 11p, however it is on worksheet 310.

D149


B150

ForFY13 acct229201 Accum Incr in fair val of hedging deriv (new acct title) goes here. Former acct title is Deferred inflow of resources

B151

For FY13, new NCAS acct 229202 added for implementation of GASB60 Service Concession Arrangements

B152

Added FY14 for GASB65,NCAS acct 229203 Def gain on refunding bonds. For more info refer to GASB Resources webpage available from OSC homepage www.osc.nc.gov

B153

Added FY14 for GASB65; NCAS acct 229204 Def Inflows-nonexchange transactions. Refer to GASB Resources webpage available from OSC homepage www.osc.nc.gov

B154

Added FY15 to the 905 . SEAA had this for FY14 and it met definition for GASB65 so added for FY14 CAFR, but not on FY14 905. Corresponds with NCAS acct 229206 Deferred state aid. Refer to acct definition on chart of accts and GASB Resources webpage available from OSC homepage www.osc.nc.gov.

B156

Starting FY2015 with implementation of GASB 68 - for new NCAS Acct 229210 Deferred inflows for pensions. For more info, see acct definition and the GASB Resources webpage available from the OSC homepage www.osc.nc.gov.

B157


05/11/2023 04:43:00 905



Column F




1769 Other deferred inflows............................................................................................ — #N/A Total deferred inflows of resources................................................................ — #N/A

C7


B158

Added FY14 for GASB65,NCAS acct 229205 Other deferred inflow of resources per GASB 65 not classified in a more specific acct. For more info, refer to GASB Resources webpage available from OSC homepage www.osc.nc.gov. FY15 updated description from "Deferred inflows-other" to "Other deferred inflows" be consistent with CAFR caption.

05/11/2023 04:43:00 905



Column F




Net position:2130 Net investment in capital assets............................................................................ — #N/A

Restricted Nonexpendable: 2140 Higher education................................................................................................ — #N/A2141 Health and human services................................................................................ — #N/A2142 Economic development...................................................................................... — #N/A

Restricted Expendable:2150 Higher education................................................................................................ — #N/A2151 Health and human services................................................................................ — #N/A2152 Economic development...................................................................................... — #N/A2180 Unrestricted............................................................................................................ — #N/A

Total net position................................................................................................. $ — #N/A

Verification: Assets + Def. Outflows - Liab. - Def. Inflows = Net Position In Bal. #N/A

Out of Balance Amount 0 #N/A

Statement of Revenues, Expenses and Changes in Net Position FYE June 30,2018 FYE June 30,2017Operating Revenues

2310 Sales and services, net.......................................................................................... $ — #N/A2320 Student tuition and fees, net.................................................................................. — #N/A2330 Patient services, net............................................................................................... — #N/A2350 Federal appropriations........................................................................................... — #N/A2370 Federal grants and contracts................................................................................. — #N/A2390 State and local grants and contracts...................................................................... — #N/A2400 Nongovernmental grants and contracts................................................................. — #N/A2410 Interest earnings on loans...................................................................................... — #N/A2420 Rental and lease earnings..................................................................................... — #N/A2430 Fees, licenses and fines......................................................................................... — #N/A2450 Miscellaneous........................................................................................................ — #N/A

Total operating revenues.................................................................................... — #N/A

Operating Expenses2490 Personal services................................................................................................... — #N/A2510 Supplies and materials........................................................................................... — #N/A2520 Services................................................................................................................. — #N/A2550 Cost of goods sold................................................................................................. — #N/A2540 Claims and benefits................................................................................................ — #N/A2560 Depreciation........................................................................................................... — #N/A2570 Insurance and bonding........................................................................................... — #N/A2590 Scholarships and fellowships................................................................................. — #N/A

Other:2610 Other fixed charges............................................................................................ — #N/A2625 Grants, state aid & subsidies............................................................................. — #N/A2630 Other expenses.................................................................................................. — #N/A

Total operating expenses.................................................................................... — #N/A Operating income (loss)................................................................................... — #N/A

C7


B161

For GASB63 effective for FY2013, changed from Net assets to Net position

B162

For GASB63 effective for FY2013 new title for this component of net position. (former title is Invested in capital assets, net of related debt.)

E174

New equation based on GASB63 effective FY2013

B180

added net 2011

B181


B182


B183


B194

FY15-Includes new acct for GASB 68 - NCAS acct 531595 Pension expense .

B195

Beginning FY2013, includes capital outlay/noncap equip

B199

FY2012 removed amortization from caption title

B201

Added to template 2011; this is a caption on the NCAS operating statement

B202

Prior year template did not show detail. For 2011 added subcaptions making up other expenses on NCAS operating statement. Beginning FY2013, Other does not include capital outlay-moved to Supplies & materials.

05/11/2023 04:43:00 905



Column F




Nonoperating Revenues (Expenses):2690 State appropriations............................................................................................... — #N/A2691 State aid - general ................................................................................................. — #N/A2692 State aid - program................................................................................................ — #N/A2700 Noncapital grant revenue....................................................................................... — #N/A2710 Noncapital gifts, net................................................................................................ — #N/A2720 Interest and fees expense...................................................................................... — #N/A2740 Gain on sale of property and equipment................................................................ — #N/A2750 Loss on sale of property and equipment................................................................ — #N/A2755 Gain (Loss) on in-substance defeasance of debt.................................................. — — 2760 Investment earnings............................................................................................... — #N/A2770 Insurance recoveries.............................................................................................. — #N/A2780 Grants, aid and subsidies expense........................................................................ — #N/A2785 Federal interest subsidy on debt............................................................................ — #N/A2800 Miscellaneous nonoperating revenue.................................................................... — #N/A2810 Miscellaneous nonoperating expense.................................................................... — #N/A

Total nonoperating revenues (expenses)........................................................... — #N/A Income before other revenues expenses gains and losses............................. — #N/A

2870 State capital aid ..................................................................................................... — #N/A2880 Capital grants......................................................................................................... — #N/A2890 Capital gifts, net..................................................................................................... — #N/A2900 Additions to endowments....................................................................................... — #N/A2940 University transfers (ws 565)................................................................................. — #N/A2950 Special items.......................................................................................................... — #N/A2960 Extraordinary items................................................................................................ — #N/A

Increase (decrease) in net position..................................................................... — #N/A2980 Net position - beginning of year............................................................................. #N/A #N/A2990 Restatements......................................................................................................... — #N/A

Net position - end of year....................................................................................... #N/A #N/A

Net position between Stmt of Net Position and O/S verification #N/A #N/A

Certification required for Universities and UNC Hospitals:The University/UNC Hospitals CAFR data file has been reconciled to the above financial statements and submittedto the Office of the State Auditor at the same time as the submission of the CAFR package to OSC.There will be no further updating of the University/UNC Hospitals CAFR data file unless authorized by OSC. I hereby certify that the reconciliation of the above financial statements to the University/UNC Hospitals CAFRdata file has been reviewed by the University Controller/UNC Hospitals management.

Certified by Date

**Code in column A is OSC WTB code - for OSC use

C7


B210

Caption added to template 2011. State appropriations are funds appropriated by the legislature for general use by a specific agency. For NCAS agencies, this represents the 439100 account balance in the general fund budget code. This caption should not include state aid-program or state capital aid or state capital appropriations in a 4xxxx capital projects budget code.

B222


B227

State capital aid includes state capital appropriations, state capital contributions and state bond proceeds restricted for the acquisition, renovation or construction of capital assets owned by the agency. This does not include capital grants from state agencies or other component units which would be classified in the capital grants caption.

B228

Capital grants include federal, state and local capital grants, including the ARRA energy grants from the NC Dept of Commerce.

B230


B231

Added to template 2011; this is a caption on the NCAS operating statement. Complete ws 565 first.

F235

Complete the Index sheet first. This cell uses the agency number from the Index Sheet to populate the beginning net position number from the table built from the prior year CAFR ending net position balance . Any difference including audit adjustments must be entered on the restatements line.

B236

Tie to ws 430

05/11/2023 04:43:00 of 279 For 905-NCAS Acct Roll-up

For 905 - NCAS Acct Roll-up Updated for FY 2018

ACCOUNT ROLL-UP FOR CAFR 11P Statement of Net Position Note: Not all captions on the CAFR 11P are included 905 Ref. no.ASSETS on the 905, but this serves as a general guide for howCurrent Assets:

Cash and cash equivalents See below. 1000111110 CSH ON HAND111120 CSH/BNK-NON INT BEAR CHK111130 CSH/BNK-INT BEAR ACCTS111140 CSH/BNK-POOLED CASH ACCTS111190 CSH/BANK-OTHER ACCTS112121 NON-TREAS-CSH W/FISC AGTPooled cash See below. 1010111210 POOL CSH-LIQ ASSET FND111220 POOL CSH-STATE TREAS STIF111230 POOL CSH-CSH CARRIED FWD111231 CASH CARRYFORWARD-DPI111232 CASH CARRYFORWARD-UNAPPRO111240 POOL CSH-GEN FUND REV111250 POOL CSH-DISBURSING ACCT111255 CASH IN DISB. ACCT.(ACCR)111260 POOL CSH-BUDGET CODE CSH111270 POOL CSH-ALLOTMENT ACCT111280 POOL CSH-UNALLOT APPRO/CI111290 BOND PROCEED CASH ADJUSTMRestricted cash and cash equivalents See below. 102011R110 CASH ON HAND-RESTRICTED11R120 CSH/BNK-NON INT CHK-RESTR11R121 NON-TREAS CASH W/FISC AGT11R130 CSH/BNK-INT BEAR-RESTRICT11R190 CSH/BNK-OTHER ACCTS-RESTRRestricted pooled cash See below. 103011R220 POOL CASH-STIF-RESTRICTED11R260 POOL CSH-BUD CODE-RESTRIC11R270 POOL CSH-ALLOTMNT-RESTRIC11R280 POOL CSH-UNALLOT APPR-RST11R290 BOND PROCEED CSH ADJ-RESTInvestments See below. 1050112101 NON-TREAS-US GOV SEC112102 NON-TREAS-ST & MUNI SEC112103 NON-TREAS-CORP BONDS112104 NON-TREAS-CORP STOCKS112105 NON-TREAS-REPO112106 NON-TREAS-COMM PAPER112107 NON-TREAS-BANKERS' ACCEPT112108 NON-TREAS-ANNUITY CONTR112109 NON-TREAS-INV-REAL ESTATE112110 International Bonds (Corp)112111 International Bonds (Govt)112112 NON-TREAS-INTL STOCKS112113 NON-TREAS-CD'S112114 NON-TREAS-INV AGREEMENTS112115 NON-TREAS-INVEST CONTRACT112116 NON-TREAS-MONEY MARKET112117 NON-TREAS-MUTUAL FUNDS112118 NON-TREAS-REIT112119 NON-TREAS-LIM PARTNERSHIP112120 NON-TREAS-REVERSE REPO112122 NON-TREAS-INV W/FISC AGT112123 NON-TREAS-POOLED INVEST112124 Collateral Mortgage Oblig112150 ALLOW-FV INVESTMENTS112151 ALLOW-FV INVEST FISCAL AG112190 NON-TREAS-OTHER INV112191 NON-TREAS INVST DERIV-CURR NEW ACCT FOR 2009-2010 - GASB 53Pooled investments See below. 1060112210 POOL INV-LONG TERM112211 L/T INVESTMENT-GLOBAL TP112215 BOND INDEX FUND NEW ACCT FOR FY 2016-2017112220 POOL INV-EQUITY INV FUND112230 POOL INV-REAL ES INV FUND112240 POOL INV-VENTURE CAP FUND112241 INFLATION PROTECTION INVESTMENT FUND NEW ACCT FOR FY 2009-2010112243 EXTERNAL FIXED INCOME INVESTMENT NEW ACCT FOR FY 2013-2014112242 CREDIT INVESTMENT FUND NEW ACCT FOR FY 2009-2010112260 INVESTMENTS-EXTERNAL UNIT112280 ALLOW-FV OF POOLED INVEST112281 ALLOW-FV EQUITY INV FUND

the accounts should roll for year-end reporting. The roll up table is for all proprietary funds and may include accounts that are not applicable to Univesities


112282 ALLOW-FV REAL EST INV FND112283 ALLOW-FV VENTURE CAP INV112284 ALLOW -FV LIMITED PART LIA NEW ACCT FOR FY 2007-2008112285 ALLOW -FV OF INFLATION PROTECTION INVESTMENT FUND NEW ACCT FOR FY 2009-2010112286 ALLOW -FV OF CREDIT INVESTMENT FUND NEW ACCT FOR FY 2009-2010112287 ALLOWANCE - FAIR VALUE OF EXTERNAL FIXED INCOME INVES NEW ACCT FOR FY 2013-2014112288 ALLOWANCE - FAIR VALUE BOND INDEX FUND NEW ACCT FOR FY 2016-2017Restricted Investments See below. 1070112125 NON-TREAS RESTRICT INVEST112152 ALLOW-FV RESTRICT INVESTM112250 Bond ProceedsSecurities lending collateral See below. 1090112300 SECURITY LEND COLL INVEST Receivables: Accounts receivable See below. 1110113200 A/R113210 A/R - STUDENTS113220 A/R - PATIENTS113230 RETAILER ACCTS RECEIVABLE NEW ACCT FOR FY 2005-2006113231 NSF RECEIVABLE NEW ACCT FOR FY 2005-2006113232 NSF FEE DUE NEW ACCT FOR FY 2005-2006113300 ALLOW FOR DOUBTFUL ACCTS113310 ALLOW-DOUBT ACCT-STUDENT113320 ALLOW-DOUBT ACCT-PATIENT Intergovernmental receivables See below. 1120113410 INTERGOV-LOC GOV REC113420 INTERGOV-FED AGY REC113425 RECEIVABLES FROM OTHER STATES NEW ACCT FOR FY 2010-2011113450 ALLOWANCE -INTERGOVT REC New account FY 2014-15 Interest receivable See below. 1130113510 INT EARN REC ON LOAN/NOTE113520 INT REC - ON INVESTMNT Premiums receivable See below. N/A113600 PREMIUMS RECEIVABLE Contributions receivable See below. N/A113370 ALLOWANCE-CONTRIBUTIONS113700 CONTRIBUTIONS RECEIVABLE Other receivables See below. 1160113360 ALLOWANCE-PLEDGES113910 DUE FROM EMPLOYEES113940 PLEDGES RECEIVABLE113990 OTHER CURRENT RECEIVABLESDue from fiduciary funds See below. N/A114318 GOV INTRA REC-PENS TRUST114319 GOV INTRA REC-AGENCY114321 GOV INTRA REC-PRIV PUR TR114418 Due from Pension Trst Fnd114419 GOV INTER REC-AGENCY114421 GOV INTER REC-PRIV PUR TRDue from other funds See below. N/A114310 GOV INTRA REC-GENERAL114311 GOV INTRA REC-SPECIAL REV114313 GOV INTRA REC-CAP IMPROV114314 GOV INTRA REC-ENTERPRISE114315 GOV INTRA REC-INTERN SVC114320 GOV INTRA REC-PERMANENT114410 GOV INTER REC-GENERAL114411 GOV INTER REC-SPEC REV114413 GOV INTER REC-CAP IMPROV114414 Due from Enterprise Fund114415 GOV INTER REC-INTERN SVC114420 GOV INTER REC-PERMANENT114421 DUE FROM PRIVATE PURPOSE TRUSTDue from component units See below. 1190114700 DUE FROM ST OF NC COMPONENT UNITSDue from agency/institution component units See below. 1195114800 DUE FROM AG/INSTITUTION COMPONENT UNITS NEW ACCT for FY 2003-2004Due from primary government See below. 1200114600 DUE FROM PRI GOV AGENCY

Notes receivable See below. 1230115100 NOTES/LOANS RECEIVABLE115110 NOTE REC-NDSL LNS REC115120 NOTE REC-OTH STUD LOANS115200 Other Student Loans Rec115210 ALLOW-DOUBT ACCTS - NDSL115220 ALLOW-DOUBT ACCT-OTH STUDInventories Accounts 116110 - 116990 1220116110 INVEN-POSTAGE116120 INVEN-DP SUPPLIES


116190 INVEN-OTH OFF MAT/SUPPL116210 INVEN-JANITORIAL SUPPLIES116220 INVEN-BEDDING & TEXTILE116230 INVEN-AGRICULTURAL116240 INVEN-CONSTR/REPAIR SUPPL116250 INVEN-HEAT & UTIL SUPPL116290 INVEN-OTH HSE & CLN SUPPL116310 INVEN-MOTOR FUEL & LUBRIC116320 INVEN-TIRES & TUBES116330 INVEN-MOTOR VEHIC PARTS116390 INVEN-OTH MOTR VEH OP SUP116400 INVEN-FOOD & DIETARY116500 INVEN-CLOTHING & REC SUP116610 INVEN-SCIENTIFIC116620 INVEN-DRUGS/PHARM116700 INVEN-R&D, ED SUPPL116800 INVEN-PURCHASE FOR RESALE116910 INVEN-CENTRAL STORES116990 INVEN-OTH MATERIAL/SUPPLFood stamps See below. N/A119400 FOOD STAMPSPrepaid items See below. 1230119100 PREPAID ITEMSSecurities held in trust (Sureties) See below. N/A119300 SECURITIES HELD IN TRUSTHedging Derivatives See below. 1232119700 HEDGING DERIVATIVES-CURRBeneficial interest in Assets Held by Others See below. 1234114910 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS NEW ACCT FOR FY 2017-2018Net OPEB Asset See below. 1233119780 NET OPEB ASSET NEW ACCT FOR FY 2017-2018Total Current AssetsNon-Current Assets:Restricted/designated cash and cash equivalents See below. 1270121110 CASH ON HAND-NONCURRENT121120 CSH/BNK-NON INT BEAR CHK not new acct, but univ will begin using for fy 2002121130 CSH/BNK-INT BEAR ACCTS not new acct, but univ will begin using for fy 2002121140 CSH/BNK-:POOLED CASH not new acct, but univ will begin using for fy 2002121190 CSH/BNK-OTH ACCTS not new acct, but univ will begin using for fy 2002122121 NON-TREAS-CSH W/FISC AGT not new acct, but univ will begin using for fy 2002Restricted/designated pooled cash See below. 1280121220 POOL CASH-STIF-NONCURRENT121260 POOL CSH-BUD CODE-NONCURR121270 POOL CSH-ALLOTMNT-NONCURR121280 POOL CSH-UNALLOT APPR-NON121290 BOND PROCEED CSH ADJ-NONCInvestments See below. 1300122101 NON-TREAS-US GOV SEC not new acct, but univ will begin using for fy 2002122102 NON-TREAS-ST & MUNI SEC not new acct, but univ will begin using for fy 2002122103 NON-TREAS-CORP BONDS not new acct, but univ will begin using for fy 2002122104 NON-TREAS-CORP STOCKS122105 NON-TREAS-REPO not new acct, but univ will begin using for fy 2002122106 NON-TREAS-COMM PAPER not new acct, but univ will begin using for fy 2002122107 NON-TREAS-BANKERS' ACCEP not new acct, but univ will begin using for fy 2002122108 NON-TREAS-ANNUITY CONTR122109 NON-TREAS-REAL ESTATE not new acct, but univ will begin using for fy 2002122110 NON-TREAS-INTL BONDS-CORP not new acct, but univ will begin using for fy 2002122111 NON-TREAS-INTL BONDS-GOV not new acct, but univ will begin using for fy 2002122112 NON-TREAS-INTL STOCKS not new acct, but univ will begin using for fy 2002122113 NON-TREAS-CD'S not new acct, but univ will begin using for fy 2002122114 NON-TREAS-INV AGREEMENTS not new acct, but univ will begin using for fy 2002122115 NON-TREAS-INVEST CONTRACT not new acct, but univ will begin using for fy 2002122116 NON-TREAS-MONEY MARKET not new acct, but univ will begin using for fy 2002122117 NON-TREAS-MUTUAL FUNDS not new acct, but univ will begin using for fy 2002122118 NON-TREAS-REIT not new acct, but univ will begin using for fy 2002122119 NON-TREAS-LIMITED PARTNER122120 NON-TREAS-REVERSE REPO not new acct, but univ will begin using for fy 2002122122 NON-TREAS-INV W/FIS AGT122123 NON-TREAS-POOLED INVEST not new acct, but univ will begin using for fy 2002122124 NON-TREAS-COLL MORT OBLIG not new acct, but univ will begin using for fy 2002122150 ALLOW-FV INVESTMENTS122151 ALLOW-FV INVEST FISCAL AG122190 NON-TREAS-OTHER INVESTS122191 NON-TREAS INV DERIV- NONCU NEW ACCT FOR 2009-2010 - GASB 53Pooled investments See below. 1310122210 POOL INV-LONG TERM NEW ACCT for FY 2002-2003122280 ALLOW-FV OF POOLED INVEST NEW ACCT for FY 2002-2003Restricted Investments See below. 1410122125 ENDOWMENT INVESTMENTS Moved from Endowment Investments for 2008CAFR122126 NON-TREAS RESTRICT INVEST NEW ACCT for FY 2002-2003122152 ALLOW-FV ENDOWMENT INVEST Moved from Endowment Investments for 2008CAFR


122153 ALLOW-FV RESTRICT INVESTM NEW ACCT for FY 2002-2003Accounts receivable See below. 1340123200 A/R-NON CURRENT123210 A/R-STUDENTS123220 Accounts Rec - Patients123300 Allow for Doubtful Accts123310 Allow Doubt Accts-Student123320 ALLOW-DOUBT ACCT-PATIENTInterest receivable See below. 1350123510 INT REC ON LOANS/NOTES123520 INT REC ON INVESTMENTSContributions receivable See below. N/A123370 ALLOWANCE FOR DOUBTFUL ACCTS-CONTRIBUTIONS123700 CONTRIBUTIONS RECEIVABLE-NONCURRENTOther receivables See below. 1370123360 ALLOWANCE-PLEDGES123910 REC-DUE FROM EMPLOYEE123940 PLEDGES RECEIVABLE123990 OTHER NONCURRENT RECEIVRestricted due from primary government See below. 1390124100 RESTRIC DUE FROM PRIM GOVRestricted due from component unit See below. 1395124200 RESTRICTED DUE FROM STATE OF NC COMPONENT UNIT NEW ACCT FOR FY 2007-2008Beneficial interest in Assets Held by Others See below. 1434124910 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS NEW ACCT FOR FY 2017-2018Notes receivable See below. 1400125100 NOTES RECEIVABLE125110 NOTES REC-NDSL LOANS REC125120 NOTES REC-OTH STUD LOANS125200 ALLOW-UNCOLL NOTES REC125210 ALLOW DOUBT ACCTS-NDSL125220 ALLOW DOUBT ACCT-OTH STUDInvestment in Joint Venture See below. 1415129500 INVESTMENT IN JOINT VENTURE NEW ACCT for FY 2003-2004Prepaid Items -Noncurrent See below. Caption title changed FY 2014 1420129100 PREPAID ITEMS - NON CUR129200 UNAMORTIZED DREDGING Account title changed FY2014Advances to other funds See below. N/A124310 Advances to General Fund124311 Advances to Spec Rev Fund124313 Advances to Cap Imp Fund124314 Advances to Enterpri Fund124315 Advances to int service fund124318 Advances Pension Trst Fnd124319 Advances Agency FundAdvances to component units See below. N/A124700 Adv to component UnitsHedging Derivatives See below. 1432129700 HEDGING DERIVATIV-NONCURR NEW ACCOUNT FY 2009-2010

Net OPEB Asset See below. 1433129780 NET OPEB ASSET-NONCURR NEW ACCT FY 2017-2018Total Non-Current AssetsCapital Assets:Capital assets, non-depreciable: Land and permanent Easements See below. 1480127000 LAND/LAND IMPRV/NONDEPREC127510 PERMANENT EASEMENTS -NON DEPRECIABLE Art, other artifacts & literature - non-depre See below. 1490127410 ART/LIT/ARTIFAC-NONDEPREC Construction in progress See below. 1500127800 CONSTRUCTION IN PROGRESS Computer software in development See below. 1503127830 COMPUTER SOFTWARE IN DEVELOPMENT NEW ACCOUNT FY 2009-2010 Patents in development See below. 1505127820 PATENTS IN DEVELOPMENT NEW ACCOUNT FY 2009-2010 Other intangible assets, nondepreciable See below. 1506127505 Other intangible assets - Nondepreciable.Capital assets, depreciableBuildings See below. 1520127100 BUILDINGS127110 LEASEHOLD IMPROVEMENTS New FY 2010-2011Machinery and equipment See below. 1530127310 FURNITURE127320 EQUIPMENT127330 MOTOR VEH/MOTORIZED EQUIP127340 LIVESTOCK/OTHER ANIMALSArt, literature & artifacts, depreciable See below. 1540127400 ART/LITERATURE/ARTIFACTSGeneral Infrastructure See below. 1550


127210 ROAD SYSTEMS127220 BRIDGES127230 LANDSCAPING127240 UTILITY SYSTEMS127250 TOWERS/TANKS/WELLS127255 DAMS127260 FENCES127265 EXTERIOR LIGHTING SYSTEMS127270 PARKING AREAS127280 TUNNELS127290 OTHER STRUCT/IMPROVNC DOT Highway Network See below. N/A127200 NCDOT HIGHWAY NETWORKComputer software See below. 1553127530 COMPUTER SOFTWAREPatents See below. 1555127520 PATENTSOther Intangible assets- depreciable See below. 1560127500 OTHER INTANGIBLE ASSETSAccumulated depreciation Accounts 1279XX. 1570127900 ACCUMULATED DEPRECIATION-NC DOT Highway Network127910 DEPREC-BUILDINGS127911 ACCUM DEPREC - LEASEHOLD IMPOVEMENTS New FY 2010-2011127920 DEPREC-OTHER STRUCTURES127930 ACCUM DEPREC-MOTOR VEH/EQ127931 ACCUM DEPREC-LANDSCAPING127932 ACCUM DEPREC-TOWERS/TANKS127933 ACCUM DEPREC-FENCES127934 ACCUM DEPREC-PARKING AREA127935 ACCUM DEPREC-FURNITURE127936 ACCUM DEPREC-EQUIPMENT127937 ACCDEPREC - LIVESTOCK AND OTHER ANIMALS127940 ACCUM DEP - ART, LIT, ARTIF127950 ACCUM DEP - INTANG ASSETS127951 ACCUM DEPREC- PATENTS127952 ACCUM DEPREC - COMPUTER SOFTWARE127960 ACCUM DEPREC-ROAD NON DOT127961 ACCUM DEPREC - BRIDGES127962 ACCUM DEPREC-UTILITY SYST127963 - ACCUM DEPREC - DAMS127964 ACCUM DEPREC - EXTERIOR LIGHTING SYSTEMS127965 ACCUM DEPREC - TUNNELSTotal Capital AssetsTOTAL ASSETS

DEFERRED OUTFLOWS OF RESOURCES:Moved caption below assets in FY 2012-13 as per GASB 63

Accum dec in fair value hedg deriv See below. 1234129701 Accum Decrease in Fair Value Hedging Derivatives New account title for FY 2012-13 Deferred loss on refunding New caption FY 2013-14 1236129702 DEF LOSS ON REFUNDING BOND New account FY 2013-14 Forward funded state aid New caption FY 2013-14 N/A129704 Forward funded state aid New account FY 2013-14 Excess consideration provided for acqusition New caption FY 2014-15 1238129705 Excss cons prov for aqstn New account FY 2014-15 Deferred outflows for Pensions New caption FY 2014-15 1237129710 Def outflows for Pensions New account FY 2014-15 Deferred outflows for OPEB New caption FY 2017-2018 1240129720 DEF OUTFLOWS FOR OPEB NEW ACCT FY2017-2018 Deferred outflows - Other New caption FY 2013-14 1239129703 OTH DEF OUTFLOW OF RESRCS New account FY 2013-14TOTAL DEFERRED OUTFLOWS OF RESOURCESUNCLASSIFIED ASSETS None at this time. N/A

Valid asset accts that must be zero at year-end See below. N/A114191 UNIV INTRA REC-UNREST CUR moved from unclass for 2005-2006114192 UNIV INTRA REC-PROPRIET moved from unclass for 2005-2006114193 UNIV INTRA REC-RESTR CUR moved from unclass for 2005-2006114194 UNIV INTRA REC-LOAN moved from unclass for 2005-2006114195 UNIV INTRA REC-ENDOWMENT moved from unclass for 2005-2006114196 UNIV INTRA REC-AGENCY moved from unclass for 2005-2006114197 UNIV INTRA REC-UNEXP PLNT moved from unclass for 2005-2006114198 UNIV INTRA REC-DEBT SVC moved from unclass for 2005-2006114199 UNIV INTRA REC-INV PLNT moved from unclass for 2005-2006INVALID Asset Accounts Beginning 6/30/02 N/A113100 TAXES RECEIVABLE113330 ALLOW-DOUBT ACCT-TAX REV114290 UNIV INTER RECEIVABLE Moved to invalid in FY 2011-12114291 UNIV INTER REC-UNREST CUR114292 UNIV INTER REC-PROPRIET114293 UNIV INTER REC-RESTR CUR


114294 UNIV INTER REC-LOAN FUND114295 UNIV INTER REC-ENDOWMENT114296 UNIV INTER REC-AGENCY FND114297 UNIV INTER REC-UNEXP PLNT114298 UNIV INTER REC-DEBT SVCE114299 UNIV INTER REC-INV PLANT114312 Due from Debt Svce Fund114316 GOV INTRA REC-EXP TRUST114317 GOV INTRA REC-NONEXP TRST114412 Due from Debt Svce Fund114416 GOV INTER REC-EXP TRUST114417 Due from Nonexp Trst Fund119200 BOND ISSUANCE COST Moved to Invalid FY 2014119500 Amt Provided for LTD Retire.119701 Deferred Outflow - Current

112205 POOL INV-ST INVESTMT POOL New for FY15. For State Treasurer use only124312 Advances to Debt Svc Fund124316 Advances to Exp Trust Fnd124317 Advances Nonexp Trst Fnd124600 Advances Prim Gov Agcy-NC127966 ACCUMULATED AMORTIZATION - EASEMENTS128100 AMT AVAIL/PROV GLT DEBT

128110 AMT AVAIL-GENERAL FUND128120 AMT AVAIL-DEBT SVC FUND128130 Amt Avail In Exp Trst Fnd128140 AMT AVAIL-CAP IMPROV FUND128150 AMT AVAIL-SPEC REV FUND128210 AMT PROV GLT DEBT-GENERAL128220 Amt to be Prov-Debt Svce128230 AMT PROV GLT DEBT-EXP TRS128240 Amt to be Prov-Cap Imp128250 AMT PROV GLT DEBT-SPC REV128260 AMT PROVIDED-GLT NONEXPEN129300 GOODWILL129400 BOND ISSUANCE COST-NONCUR Moved in FY 2013-14129900 OTHER NON-CURRENT ASSETS moved to invalid 7/30/2002Clearing Accounts Includes accounts 1138AA plus the ones below. N/A113801 RECEIVABLES CLEARING113802 RECEIVABLES CLEARING113804 DUE FROM CAP IMP FUND113810 RECEIVABLES CLEARING113873 RECEIVABLES CLEARING113899 RECEIVABLES CLEARING113930 FEDERAL FUNDS REC CLRING113931 OTHER CON/GRANT REC CLEARLIABILITIES:Current Liabilities: Accounts payable & accrued liabilities: Accounts payable See below. 1640211100 ACCOUNTS PAYABLE211110 DUE TO EMPLOYEES211120 PRIZE LIABILITY NEW ACCT FOR FY 2005-2006211121 LOW TIER PRIZE LIABILITY NEW ACCT FOR FY 2005-2006211122 PRIZE LIABILITY - ROLLOVER211123 PRIZE LIABILITY - BREAKAGE211230 PAYROLL GARNISHMENT PAY211940 ACCR-SALES TAX PAYABLE211941 DMV ACCR-SALES TAX PAY211950 FED 1099 WITHHOLDING PAY211951 ST NONRESIDENT WITHHOLD211952 FED/ST 1099 NONRES WITHLD211953 NONRESIDENT ALIEN WITHLD NEW ACCT for FY 2004-2005211954 1099 FED WITHHOLDING NONRESIDENT ALIEN WITHLD NEW ACCT for FY 2006-2007211960 ESCHEATS PAYABLE211990 OTH LIABILITIES-ACCRUED211991 INVESTMT DERIV LIAB-CURR NEW ACCT for FY 2009-2010217110 DEP PAY-CONTR RETAINAGE NEW PLACEMENT ON CAFR11P Accrued payroll See below. 1650211210 ACCR-SALARY & WAGES211220 W/HOLD & EMPLOY MATCH PAY Intergovernmental payables See below. 1660211310 INTERGOV PAY-LOCAL GOV211311 LIAB RESV-SALES & USE TAX211320 INTERGOV PAY-FED AGENCY211325 PAYABLES TO OTHER STATES NEW ACCT for FY 2010-2011211330 LIAB RESV FOR WHITE GOODS211340 LIAB RESV FOR SCRAP TIRE211350 LIAB RESV-BEVERAGE TAX211360 Liab Reserve-Franchise Tx

New acct for 2009-10 - GASB 53. Moved to Invalid FY 2012-13

New acct beginning 6/30/02; for governmental only, will be invalid for proprietary


Premium tax credit payable See below. N/A211601 PREMIUM TAX CREDIT PAY-ST Due to plan participants See below. N/A211500 DUE TO DEFER COMP PARTIC Claims payable See below. 1670215230 ESCHEATS REFUNDS PAY215290 CLAIMS PAY-OTH ASSISTANCEUnemployment benefits payable See below. N/A215220 CLAIMS PAY-UNEMPLOYMENTDue to fiduciary funds See below. N/A212318 GOV INTRA PAY-PENS TRST212319 GOV INTRA PAY-AGENCY212321 GOV INTRA PAY-PRIV PUR TR212418 GOV INTER PAY-PENS TRST212419 GOV INTER PAY-AGENCY212421 GOV INTER PAY-PRIV PUR TRDue to other funds See below. N/A212310 GOV INTRA PAY-GENERAL212311 GOV INTRA PAY-SPECIAL REV212313 GOV INTRA PAY-CAP IMPROV212314 GOV INTRA PAY-ENTERPRISE212315 GOV INTRA PAY-INTERN SVC212320 GOV INTRA PAY-PERMANENT212410 GOV INTER PAY-GENERAL212411 GOV INTER PAY-SPECIAL REV212413 GOV INTER PAY-CAP IMPROV212414 GOV INTER PAY-ENTERPRISE212415 GOV INTER PAY-INTERN SVC212420 GOV INTER PAY-PERMANENTDue to component units See below. 1730212600 DUE TO ST OF NC COMPONENT UNITS title changed for FY 2003-2004Due to agency/institution component units See below. 1735212700 DUE TO AG/INSTITUTION COMPONENT UNITS NEW ACCT for FY 2003-2004Due to primary government See below. 1740212500 DUE TO PRIMARY GOV AGENCYObligations under reverse repo agre See below. 1750213100 OBL UNDER RVRSE PUR AGREEObligation under securities lending See below. 1760213150 OBL UNDER SECUR LEND TRANHedging derivatives liability See below. 1762219200 Hedging deriv liab -Curr NEW ACCT for FY 2009-2010Notes payable * See below. 1770213200 NOTES PAYABLE

Capital leases payable * See below. 1780

214100 CAPITAL LEASES PAYABLESMedical claims payable See below. N/A215210 CLAIMS PAY-MEDICALLiability insurance trust fund payable * See below. 1865

215291 LIAB INS TRUST FD PAY-CURRevolving line of credit payable See below. 1788219100 Revolving line of credit NEW ACCT for FY 2002-2003Commercial paper payable See below. 1785219101 Commercial paper NEW ACCT for FY 2002-2003Bond anticipation notes payable See below. 1787219102 Anticipation notes NEW ACCT for FY 2002-2003Bonds & similar debt payable *

1800

216103 GRANT ANTICIPATION REVENUE BONDS PAYABLE-CURRENT NEW ACCT for FY 2012-13

216105 CERTIF OF PARTICIPA PAYAB NEW ACCT FOR FY 2003-2004216106 LIMITED OBLIGATION BONDS PAYABLE - CURRENT New account for FY 2014-15Interest payable 1840. Matured Interest Payable See below.216210 MATURED INTEREST PAYABLE. Accrued Interest Payable See below. N/A216220 ACCRUED INTEREST PAYABLEDeposits payable See below. 1870217120 DEP PAY-FEDERAL GOV217130 N.C. Funds and Govt Units217140 DEP PAY-PATIENT DEPOSITS217150 DEP PAY-STUDENT DEPOSITS217160 DEP PAY-TENANTS DEPOSIT217170 DUE TO DEFER COMP PARTICFunds held for others See below. 1880217190 FUNDS HELD FOR OTHERSArbitrage rebate payable * See below.(moved from under A/P to separate caption) 1850

* For the Statewide CAFR -Rolls to Long Term Liabilities Due within 1 year for CU and GW



See below.* For the statewide CAFR -Rolls to Long Term Liabilities Due within 1 year for CU and GW

216100 REVENUE BONDS PAYABLE


211400 ARBITRAGE REBATE PAYABLE

Obligation for Workers comp - Current * See below. New Caption FY 2013-14 1851211910 OBLIG FOR WORKERS COMP

Annuity & life income payable * See below. 1786211915 ANNUITY & LIFE INCOME PAYABLE

Federal unemployment acct advances See below. N/A Fed unemploy acct advances- current New caption FY 2010-2011211918 - Federal unemployment accounts -currentPollution Remediation * See below. 1855211919 -Pollution Remediation Payable - Current

New Account FY 2008-2009. Accrued vacation leave * See below. 1860211920 ACCRUED VACATION

Unearned revenue 1890218110 UNEARNED REVENUE218111 UNEARNED INSURANCE PREMNet OPEB Liabilities See below. 1869219151 NET OPEB LIABILITY NEW ACCT FOR FY 2017-2018Total Current LiabilitiesNoncurrent Liabilities: Accounts payable & accrued liabilities: Accounts payable See below. 1940221100 ACCTS PAYABLE-NON CURR221910 OTHER PAYABLES-NON CURR221930 ESCHEATS PAYABLE227110 DEP PAY-CONTR RETAINAGE NEW PLACEMENT ON CAFR11P221991 INVEST DERIV LIAB NONCURR NEW ACCT for FY 2009-2010 Death benefit payable See below. Caption title updated FY 2014 1940221500 DEATH BEN PAYABLE Account title updated FY 2014 Premium tax credit payable See below.221601 PREMIUM TAX CREDIT PAY-LT Intergovernmental payables See below 1950221320 INTERGOV PAY-FED-NONCURR Claims payable See below. 1960

225290 Other Assist Claims PayUnemployment benefits payable See below. N/A225220 Unemployment Claims PayDue to component units No accounts roll to this caption currently. N/A( Blank )Due to primary government See below. 1740222700 DUE TO PRIMARY GOV AGENCYAdvances from primary government See below. 2020222500 ADV FROM PRIM GOV AGENCYAdvance from Other funds See below. N/A222310 GOV INTRA PAY-GENERAL222311 GOV INTRA PAY-SPECIAL REV222313 Advances From Cap Imp Fnd222314 Advances From Enterp Fund222315 Advances From Int Svc Fnd222318 Advances Pension Trst Fnd222319 Advances From Agency FundAdvances from component units See below. N/A222600 Advances from Comp UnitsContracts payable No accounts roll to this caption currently. N/A( blank )Hedging derivatives liability See below. 2024229200 HEDGING DERIV LIAB-NONCURR NEW ACCT for FY 2009-2010Notes payable * See below. 2030

223200 NON-CURRENT NOTES PAYABLECapital leases * See below. 2040

224100 CAPITAL LEASES PAYABLEMedical claims payable See below. N/A225210 CLAIMS PAYABLE-MEDICALLiability insurance trust fund payable * See below. 2095

225291 LIAB INS TRUST FD PAY-NONCURBonds & similar debt payable * See below. 2050

226100 REVENUE BONDS PAYABLE226101 GENERAL OBLIGATION BONDS PAYABLE NEW ACCT for FY 2002-2003226102 LSE-PURCH REV BNDS PAYABLE NEW ACCT FOR FY 2003-2004226103 GRANT ANTIC REV BONDS PAY NEW ACCT FOR FY 2006-2007226105 CERTIFICATES OF PARTICIPATION PAYABLE NEW ACCT for FY 2002-2003


* For the Statewide CAFR -Rolls to Long Term Liabilities Due within 1 year for CU and GW. Moved from Accounts payable for FY 2013-14.




See below. Changed from Deferred Rev caption for 2005-2006.

* For the Statewide CAFR -Rolls to Long Term Liabilities Due in more than one year for CU and GW





226106 LIMITED OBLIGATION BONDS PAYABLE NEW ACCT FOR FY 2007-2008226110 UNAMORT DISC ON BONDS PAY226120 UNAMORT PREM ON BONDS PAY acct title change 7/12/02226140 DEEP DISCOUNT DEBTAccrued Interest Payable See below. N/A226220 ACCRUED INTEREST PAYABLE NEW ACCT for FY 2014-15Deposits payable See below. 2070227120 Federal Government227130 N.C. Funds and Govt Units227140 Patient Deposits

227150 DEP PAY-STUDENT DEPOSITS227160 Tenants Deposits

227170 Due to Defd Comp Plan ParFunds held for others See below. 2080227190 FUNDS HELD FOR OTHERS227191 FNDS HLD TRUST POOL PARTIArbitrage rebate payable * See below. (moved from under A/P to separate caption) 2060221400 ARBITRAGE REBATE PAYABLE

Oblig for Workers Comp See below. New Caption FY 2013-14 2061221990 OBLIG FOR WORKER COMP

Annuity & life income payable * See below. 2045221915 ANNUITY & LIFE INCOME PAYABLE

Federal unemployment acct advances See below. N/AFed unemploy acct advances- noncurr221918 - Federal unemployment accounts -noncurrent New account FY-2010-2011Pollution Remediation * See below. 2085

221919 -Pollution Remediation Payable - NonCurrentNew Account FY 2008-2009.

Accrued vacation leave * See below. 2090

221920 ACCRUED VACATIONUnearned revenue228110 UNEARNED REVENUE - NONCURRENT NEW ACCOUNT FOR FY 2016-2017

Net pension liability See below. New caption for FY 2014-2015 2098

229150 Net pension liab - NoncurNet OPEB liability See below. New caption for FY 2017-2018 2099

229160 NET OPEB LIABILITY - NONCURRENTTotal Non-Current LiabilitiesTOTAL LIABILITIES

DEFERRED INFLOWS OF RESOURCES Accum incr in fair value hedg deriv See below. 1764229201 ACCUM INCR FV HEDG DERIV NEW ACCT title for FY 2012-13 SCA revenue applicable to future year See below. 2026229202 SCA REV APPLIC FUTURE YRS NEW ACCT for FY 2012-13 Deferred Gain on refunding New caption for FY 2013-14 1766229203 DEF GAIN ON REFUNDNG BOND New account for FY 2013-14 Deferred inflows - nonexchange transactions New caption for FY 2013-14 1768229204 DEF INFLOW-NONEXCH TXNS New account for FY 2013-14 Deferred State aid New caption for FY 2013-14 1765229206 Deferred state aid New account for FY 2013-14 Deferred Inflows for Pensions New caption for FY 2014-15 1767229210 Def inflows for Pensions New account for FY 2014-15 Deferred Inflows for OPEB New caption for FY 2017-2018 1771229220 DEF INFLOWS FOR OPEB NEW ACCT FOR FY 2017-2018 Deferred Inflow for Irrevocable Split-Interest Agreement New caption for FY 2017-2018 1772229207 DEFERRED INFLOW OF IRREVOCABLE SPLIT-INTEREST AGRMNTNEW ACCT FOR FY 2017-2018 Deferred inflows - other New caption for FY 2013-14 1769229205 OTH DEF INFLOW OF RESRCS New account for FY 2013-14TOTAL DEFERRED INFLOWS OF RESOURCESUNCLASSIFIED LIABILITIES None at this time. N/A

Valid liability accts that must be zero at year-end See below. N/A212191 UNIV INTRA PAY-UNREST CUR moved from unclass for 2005-2006212192 UNIV INTRA PAY-PROPRI moved from unclass for 2005-2006212193 UNIV INTRA PAY-RESTR CUR moved from unclass for 2005-2006212194 UNIV INTRA PAY-LOAN moved from unclass for 2005-2006212195 UNIV INTRA PAY-ENDOWMENT moved from unclass for 2005-2006212196 UNIV INTRA PAY-AGENCY moved from unclass for 2005-2006212197 UNIV INTRA PAY-UNEXP PLNT moved from unclass for 2005-2006212198 UNIV INTRA PAY-DEBT SVC moved from unclass for 2005-2006212199 UNIV INTRA PAY-INV/PLANT moved from unclass for 2005-2006INVALID Liability Accounts Beginning 6/30/02 N/A

* For the Statewide CAFR -Rolls to Long Term Liabilities Due in more than one year for CU and GW.

* For the Statewide CAFR -Rolls to Long Term Liabilities Due in more than one year for CU and GW. Moved from Claims payable for FY 2013-14.




* For the Statewide CAFR -Rolls to Long Term Liabilities Due in more than one year for CU and GW . New account for FY 2014-15

* For the Statewide CAFR -Rolls to Long Term Liabilities Due in more than one year for CU and GW . New account for FY 2017-18

Moved caption after liabilities in FY 2012-13 as per GASB 63


211370 Liab resv for Solid waste NEW ACCT FOR FY 2007-2008211600 TAX REFUNDS PAYABLE211999 AP ACCRUAL CLEARING moved from clearing accounts 2005-2006212290 UNIV INTER PAYABLE Moved to invalid in FY 2011-12212291 UNIV INTER PAY-UNREST CUR212292 UNIV INTER PAY-PROPRI212293 UNIV INTER PAY-RESTR CUR212294 UNIV INTER PAY-LOAN212295 UNIV INTER PAY-ENDOWMENT212296 UNIV INTER PAY-AGENCY212297 UNIV INTER PAY-UNEX PLANT212298 UNIV INTER PAY-DEBT SVC212299 UNIV INTER PAY-INV PLANT212312 GOV INTRA PAY-DEBT SVC212316 GOV INTRA PAY-EXP TRUST212317 GOV INTRA PAY-NONEXP TRST212412 Due To Debt Service Fund212416 GOV INTER PAY-EXP TRUST212417 Due To Nonexp Trust Fund215110 BENEFIT PAY-PENSION215120 State Retirement Sys Pay216110 DISCNT/PREM ON BONDS PAY use noncurrent acct 226110216120 UNDERWRITERS FEES use noncurrent acct 226120216130 DEF CHRGE DUE TO ADV REF use noncurrent bonds payable accts 2261XX216140 Deep Discount Debt use noncurrent bonds payable accts 2261XX216150 MATURED BONDS PAYABLE use noncurrent bonds payable accts 2261XX216160 Unmatured Bonds Payable use noncurrent bonds payable accts 2261XX217180 INV TRUST DISTRIBUTIONS proprietary funds should not use/have this acct.(7/22/02)217191 FNDS HLD TRUST POOL PARTI use noncurrent acct 227191218120 DEF REV-UNAVAIL CURR PER moved from Unearned Rev 2005-2006218200 OTHER DEFERRED CREDITS Moved for FY 2013-14219000 OTHER CURRENT LIABILITIES moved to invalid 7/30/2002219201 Deferred Inflow - Current NEW ACCT for FY 2009-2010. Invalid for FY-2012-2013222312 Advances From Dbt Svc Fnd Not used since GASB 34222316 Advances Exp Trst Fund Not used since GASB 34222317 Advances Nonexp Trst Fnd Not used since GASB 34226130 UNAMORT CHARGE-REFUNDING BONDS Moved for FY 2013-14229000 OTHER NON-CURRENT LIAB moved to invalid 7/30/2002Clearing Accounts Includes account 2138AA plus the ones below. N/A211240 CENTRAL PAYROLL CLEARING211250 ELECTRONIC PAYABLES CLEAR211255 PAYROLL BENEFITS PAYABLES CLEAR NEW ACCT for FY 2004-2005211260 PROCUREMENT CARD CLEARING211270 A/P RECOVERY CLEARING211280 SET OFF DEBT CLEARING211930 HEALTH BENEFITS PAYABLE211970 FED CONT/GRANT PAY CLEAR211971 OTHER CONT/GRANT PAY CLEA2138AA PAYABLES CLEARINGNET POSITION See below. N/A330000 NET POSITION Change in title for FY2012-13Net Position Adjustments See below N/A330001 RESTATEMENT-NET POSITION Change in title for FY2012-13Revenue/expense summaries See below. N/A399998 PRIOR YEAR REV/EXP SUM399999 Curr Year Rev/Exp SummaryTOTAL NET POSITIONUNCLASSIFIED FUND EQUITY See below. N/A390000 COMPANY CLOSING ACCOUNT should be zero at year-end999999 SUSPENSE ACCOUNT should be zero at year-end999999998 SUSPENSE ACCOUNT should be zero at year-endINVALID Equity Accts See below N/A310000 CONTRIBUTED CAPITAL311000 CONT CAPITAL-DONATE ASSET320000 FUND BALANCE320001 RESTATEMENT-FUND BAL32xxxx RESERVED BALANCES ( OLD REPORTING MODEL)321101 RESV BAL-INVENTORIES321102 RESV BAL-INVTY-VARIANCE321103 RESV BAL-SPECIFIC ENCUM321104 RESV BAL-CLEAN WATER PROJ321105 RESV BAL-RETRE HLTH PREM321106 RESV BAL-ENERGY CONSERV321107 RESV BAL-MEDICAID321108 RESV BAL-ADV FOR COM UNIT321109 RESV BAL-SAVINGS321110 RESV BAL-REPAIRS&RENOV321111 RESV BAL-DISPROP SHARE321112 RESV BAL-VAC & SICK LEAVE321113 RESV BAL-NOTES REC321114 RESV BAL-PUB SCHL BLDG


321115 RESV-CRIT SCHL FAC NEEDS321116 RESV BAL-PREPAID EXPENSE321117 RESV BAL-CAPITAL PROJECTS321118 RESV BAL-CLAIMS/BENEFITS321119 RESV BAL-LOAN & GRANT COM321120 RESV BAL-ABANDONED PROP321121 RESV BAL-POLITICL PARTIES321122 RESV BAL-WILDLIFE ENDOW321123 RESV BAL-RETIREMENT SYS321124 RES-WILDLIFE LT INTEREST321125 RES-WILDLIFE ST INTEREST321126 RES-WILDLIFE INTEREST EX321127 RES-WILDLIFE TRANS YOUTH321128 RES-CHEM ALCH TEST321129 RES-CULTURAL RESOURCES321130 RES-RESV FED RETIREE ADMIN.321131 RESV FED RETIREE REFUND321132 RESV CLEAN WATER MGMT.321133 RESERVE FOR INVESTMENTS321134 RESV BAL-INTANGIBLE TAX321135 RESV BAL-RAILROAD321137 RESV BAL-BAILEY & EMORY321138 RESERVE FOR WORK FIRST321139 RESERVE FOR DPI ALLOCATIO321140 RESERVE-WILDLIFE TRANS IN321141 RESERVE FOR AQUARIUMS321142 RESV FOR RAILROAD DIVIDENDS321190 RESV BAL-OTHER RESERVED321198 RESV BAL-MONTHLY ACCRUALS321199 RESV BEG FUND BAL ADJUST322100 RESTR FUND BALANCE322101 RESTR BAL-LOANS322102 RESTR BAL-ENDOWMENTS322103 RESTR-REV BOND RETIREMENT322104 RESTR FOR RESTR FUNDS322105 RESTRICTED FOR UNEXP PLNT322106 REST US GOV GRANTS REFUND322107 RESTRICTED FOR TERM ENDOW322108 RESTRICT FOR QUASI-ENDOWM322109 REST ANNUITY LIFE INC FDS322110 RESTRICT REPAIR & REPLACE322190 RESTR BEG FUND BAL ADJUST323110 UNRESV-UNDESIG FUND BAL323120 UNRESV-SUBSEQUENT YR EXP323130 UNRES SAVINGS RESERVE323201 DES REPAIRS & RENOVATIONS323202 DES CW MANAGEMNT TRUST FD323203 DES DISPROPORTIONATE SHAR323204 DES AQUARIUMS323205 DES WORK FIRST323206 DES CAPITAL PROJECTS323207 DES RAILROAD DIVIDENDS323208 DES INTANGIBLES RESERVE323190 UNRSV BEG FUND BAL ADJUST324110 UNRESTR-UNDESIG FUND BAL324120 UNRESTR-SUBSEQUENT YR EXP324130 UNRESTRICTED QUASI ENDOW324190 UNRESTR-BEG FUND BAL ADJ331910 RET EARN-AJD TO CSH REV331920 RET EARN-AJD TO CSH EXP340000 INVESTMENT IN PROPERTY

Note: New accounts for current fiscal year can be found at

Nine digit sub accounts roll to the 6 digit account

ACCOUNT ROLL-UP FOR CAFR 53P UPDATED 2/17/2016Statement of Revenues, Expenses and Changes in Net Position Note: Not all captions on the CAFR 53P are includedOPERATING REVENUES on the 905, but this serves as a general guide for howSales and services, net the accounts should roll for year-end reporting. 2310434101 SALES/SERVICES - BAD DEBT434102 SALES/SERVICES-ALLOWANCE434110 HOUSEHOLD/CLEANING SVC434120 TRANSPORTATION SALES/SVC434131 TELEPHONE/TELECOM SVC434132 COMPUTER SALES & SVC434133 POSTGE,FRGHT & DELIV SVC434134 PRINT, BIND & DUPLIC SVC434139 OTHER COMMUNICATION SVC434140 MAINTENANCE & REPAIR SVC

http://www.osc.nc.gov/sigdocs/sig_docs/sigNCAS_Data_Elements.html



434150 FOOD & VENDING SVC434160 PROFESSIONAL SERVICES434170 UTILITY SALES & SERVICES434180 AGRICULT & FORESTRY SVC434190 OTHER SALES & SERVICES434195 UNIV/CC AUXILIARY SALES434196 SALES COMMISSIONS NEW ACCT FOR FY 2005-2006434310 SALE OF PUBLICATIONS434390 OTH SALES OF GOODS434700 LOTTERY TICKET SALES NEW ACCT FOR FY 2005-2006Student tuition and fees, net

23204358XX Tuition & feesPatient services, net See below. 2330434200 HOSPITAL & MEDICAL SALES434201 HOSP/MED SALES-BAD DEBT535611 CONTRACTUAL ADJUSTMENTS535612 INDIGENT CARE WRITE-OFFSEmployer contributions See below. N/A436150 EMPLYER UNEMP INS CONTRIBFederal appropriations See below. 2350432997 FEDERAL APPROPRIATIONSFederal grants and contracts Accounts 4327AA 2370State and local grants and contacts Accounts 4328AA,432CAA, 432FAA, 432HAA 2390Nongovernmental grants and contacts Accounts 432BAA 2400Interest earnings on loans See below. 2410433200 INTEREST EARN ON LOANS-PROGRAM433210 CONSTRUCTION PERIOD INT437112 LOAN COLLECTION-INTERESTRental and lease earnings See below. 2420434410 RENTAL OF REAL PROPERTY434420 RENTAL OF EQUIPMENT434430 RENTAL PARKING LOTS

Fees, licenses and fines 2430437993 ELECTRON/DIGITAL TRAN FEE moved from Misc Rev 2005-2006437994 RETURNED CHECK FEE moved from Misc Rev 2005-2006435901 UPPER PAYMENT LIMIT (UPL) HOSPITAL ASSESSMENTS New for FY 2011-2012435902 EQUITY ASSESSMENTS New for FY 2011-2012435903 PUB HOSP ENHANCED DEF PAY New for FY 2011-2012538030 FINE/PENALTY/FORFEIT -TRANSFER New account for FY 2010-2011Toll revenue See below. N/A435710 Toll receipts New for FY 2010-2011435711 Toll receipts - bad debt New for FY 2010-2011Insurance premiums See below. N/A434600 INSURANCE PREMIUMSMiscellaneous See below. 2450437111 LOAN COLLECTION-PRINCIPAL437115 LIQU. DAMAGE COLLECTIONS437117 REBATES437118 PER DIEM COLLECTIONS437119 PUBLIC ASSIST COLLECTIONS437120 MED RECOUP NON-ST AGENCY437121 PAYBACK SETTLEMENTS437122 ACCTS REC INTEREST437123 ACCTS REC PENALTY437127 PROCUREMENT CARD REBATES NEW FOR FY 2008437800 RESERVE TO BDGT REDUCTION437985 OTHER MISC REVENUE-GRANT RELATED PROGRAM REVENUE NEW FOR FY 2014-15437990 OTHER MISC REV-PROGRAM437995 OTHER MISC REV-GENERALUNCLASSIFIED REVENUES See below. N/A432998 COUNTY APPROPRIATIONS will be analyzed, when usedValid rev accts that must be zero at year-end See below. N/A432996 PROVIDER MATCH moved from unclass for 2005-2006434500 SALE OF LAND435900064 STATE ICF-MR ASSESSMENT CLEARING moved from fees for 2005-2006437210 PROCEEDS-GENERAL OBLIGATION BONDS moved from unclass for 2005-2006437211 PROCEEDS - REVENUE BONDS moved from unclass for 2005-2006437212 PROCEEDS OF REFUND DEBT moved from unclass for 2005-2006437213 PROCEEDS-CAPITAL LEASES moved from unclass for 2005-2006437214 PROCEEDS-OTHER FINANCING moved from unclass for 2005-2006437215 BOND PREMIUM moved from unclass for 2005-2006437217 PROCEED-LSE PURCH REV BND moved from unclass for 2005-2006437218 PROCEEDS - GARVEE NEW FOR FY 2007-2008437219 PROCEEDS-LIMITED OBLIGATION BONDS NEW ACCT FOR FY 2007-2008437220 PROCEEDS -FEDERAL LOAN NEW FOR FY 2009-2010437300 INDIRECT(OVERHD) COST REC moved from misc for 2006-2007437500 RETIREMENT OF INDEBTEDNES moved from misc for 2005-2006437600 PLANT FUND ADDITION-UNIV moved from misc for 2005-2006

See below. Exceptions are 435811 and 435829 which are invalid

See below. Accts 435XXX except for 4358XX, 435500005 to 435500008,435500031, 435500118, 435590, 435710, 435711 and 435900064.


437992 IMP/PETTY CASH RE-DEPOSIT moved from misc for 2005-2006438045 INTERFUND BORROWING NEW FOR FY 2010-2011438046 INTERFUND BORROWING REPAYMENT NEW FOR FY 2010-20114389 PRIOR YEAR CARRYFORWARD moved from trf in for 2005-2006438RAA Transfer In- ARRA Billing Rate (should be zero for year end) NEW ACCOUNT FOR FY 2009-2010INVALID Revenue Accounts See below. N/A431100 TAX REVENUES431101 HIGHWAY USE TAX431102 MOTOR FUEL TAX431200 TAX REVENUE REFUNDS431201 TAX REFUND HIGHWAY USE431202 TAX REFUND MOTOR FUEL431300 TAX DISTRIBUTION IN431400 TAX DISTRIBUTION OUT432999 FEDERAL GRANTS - NONOPER 433110 INT/DIV ON INVESTMENTS433112 INTEREST INC-BOND PROCEED433113 INT/DIV INC INVST-GENERAL433114 INT INC-BOND PROC-GENERAL433120 STIF INTEREST INCOME433122 STIF INT INC-GENERAL REV433130 LTIF INTEREST INCOME433132 LTIF INT INC-GENERAL REV433135 BOND INDEX FUND INTEREST INCOME-PROGRAM REV New Account FY 2016-2017433137 BOND INDEX FUND INTEREST INCOME-GENERAL REV New Account FY 2016-2017433140 EQUITY FUND INT INCOME433150 REAL ESTATE FUND INT INC433160 VENTURE CAP FUND INT INC433170 LIQUID ASSET FUND INT INC433180 INFLATION PROTECTION INVESTMENT FUND INTEREST INCOMENew Account FY 2009-2010433190 CREDIT INVESTMENT FUND INTEREST INCOME New Account FY 2009-2010433201 INT EARNINGS LOAN-GENERAL Use acct 433200434320 SALE OF SURPLUS PROPERTY435500005 FEED TAX Moved from Fees, licenses and fines in FY 2012-2013435500006 FERTILIZER TAX Moved from Fees, licenses and fines in FY 2012-2013435500007 LIME TAX Moved from Fees, licenses and fines in FY 2012-2013435500008 SEED TAX Moved from Fees, licenses and fines in FY 2012-2013435500031 FOREST PRODUCTION ASSESSMENT Moved from Fees, licenses and fines in FY 2012-2013435500118 911 FEE New for FY 2012-13435590 TOBACCO SETTLEMENT435811 RESIDENT ELDERLY TUITION WAIVER moved from Fees, Lic 2005-2006435829 NONRES MILITARY TUITION436110 PENS/INSUR EMPLYER CONTR436120 PENS/INSUR EMPLYEE CONTR436130 ON BEHALF CONTRIBUTIONS436140 RETIREE INSURANCE CONTRIB436160 TRUSTEE DEPOSITS Use accts 436200 or 436203436201 PRIV DON & GIFTS - NONOP Use accts 436200 or 436203436300 PUBLIC DONATIONS & GIFTS Use accts 436200 or 436203436301 PUB DON & GIFTS - NONOPER moved from Miscell Rev 2005-2006437113 INSURANCE RECOVERIES437114 ESCHEAT FUND COLLECTIONS437216 CERTIFICATES OF PARTICIPA437400 REALIZED GAIN-SALE OF INV437401 REALIZD GAIN-SALE INV-GEN437410 UNREALIZD GAIN INV-PROGRM437411 UNREALIZD GAIN INV-GENERL437420 PURCHASE/REDEMPT OF UNITS437430 REINVESTMENT OF DISTRIB New Account FY 2010-2011438030 TRANSFER FROM CIVIL FINE/PENALTY FUND438054 TRANSFER -CONNECT GO BOND New account FY 2016-17438072 TRANSFER NIN TO UNIV 2011 R&R RESERVE4382AA STATEWIDE REIMBURSEMENTSOPERATING EXPENSESPersonal services. Personal services See below. 2490531110 EPA REG SALARIES-UNIV531111 EPA-REG SALARIES-APPRO531112 EPA-REG SALARIES-RECPT531113 EPA-REG SALARIES-UNDESIG531114 EPA-REG SAL/WAGE-INDIRECT ADDED 2004531120 EPA-SPC SAL-APP-DIRECTOR531121 EPA-SPC SAL-APP-JUDGES531122 EPA-SPC SAL-APP-DA/AST DA531123 EPA-SPC SAL-APP-MAGISTRAT531124 EPA-SPC SAL-APP-CRT REP531125 EPA-SPC SAL-APP-CLERK531126 EPA-SPC SAL-APP-SPEC COUN531127 EPA-SPC SAL-APP-CRT COUN531128 EPA-SPC SAL-APP-PD/AST PD531129 EPA-SPC SAL-APP-AD/AST AD


531130 EPA-SPC-SAL-APP-STAFF531141 SEC/COUNCIL OF ST SAL-APP531142 EPA SEC/COUNCIL OF ST SAL531150 EPA-TEACH SALARIES-UNIV531151 EPA-TEACH SALARIES-APPRO531152 EPA-TEACH SALARIES-RECPT531153 EPA - TEACH SALARIES - UNDESIGNATED531154 EPA - TIME LIMITED SAL - APPROPRIATED531156 EPA - TIME LIMITED TEACH SAL - UNDESIGNATED531160 EPA - TIME LIMITED SAL - UNIVERSITY531155 EPA-T LIMIT TEACH SAL-REC NEW ACCT FOR FY 2002-2003531161 EPA- Time limited Sal- Approp Old account used in FY 2008-2009531162 EPA-TIME LIMITED SAL-RECP531191 EPA-REG SALARY -INCREASES531192 EPA-TEACH SAL -INCREASES531210 SPA-REG SALARIES-UNIV531211 SPA-REG SALARIES-APPRO531212 SPA-REG SALARIES-RECPT531213 SPA-REG SALARIES-UNDESIG531214 SPA-REG SAL/WAGE-INDIRECT531220 SPA TIME LIMITED SAL-UNIV531221 SPA TIME LIMITED SAL-APP531222 SPA TIME LIMITEDSAL-REC531223 SPA TIME LIMITED SAL-UNDE531230 LEO SALARIES-UNIVERSITY NEW ACCT FOR FY 2005-2006. Title changed in 2009-2010531231 LEO SALARIES -APPROPRIATED NEW ACCT FOR FY 2005-2006. Title changed in 2009-2010531232 LEO SALARIES -RECEIPTS NEW ACCT FOR FY 2005-2006. Title changed in 2009-2010531233 LEO SALARIES -UNDESIGNATED NEW ACCT FOR FY 2005-2006. Title changed in 2009-2010531251 SPA-TEACH SALARIES-APPRO531252 SPA-TEACH SALARIES-RECPT531253 SPA-TEACH SALARIES-UNDESG531254 SPA TEACHING SUPPL-APPROP531255 SPA TEACHING SUPPLE-REC531256 SPA TEACHING SUPP-UNDESIG531257 SPA T LIMIT TEACH SAL-APP531258 SPA T LIMIT TEACH SAL-REC531291 SPA REG SALARY -INCREASES531292 SPA TEACH SAL -INCREASES531310 REG(N S) TEMP WAGES-UNIV531311 REG(N S) TEMP WAGES-APPR531312 REG(N S) TEMP WAGES-RECPT531313 REG(N S) TEMP WAGES-UNDES531320 CONTR EMPL PER IRS-UNIV531321 CONTR EMPL PER IRS-APPRO531322 CONTR EMPL PER IRS-RECPT531323 CONTR EMPL PER IRS-UNDES531350 STU TEMP WAGES - UNIV531351 STU TEMP WAGES - APPRO531352 STU TEMP WAGES - RECPTS531353 STU TEMP WAGES - UNDESIG531410 OT PAY - UNIV531411 OT PAY - APPROPRIATED531412 OT PAY - RECEIPTS531413 OT PAY - UNDESIGNATED531420 HOLIDAY PAY - UNIV531421 HOLIDAY PAY - APPRO531421000 HOLIDAY PAY - APPRO531422 HOLIDAY PAY - RECEIPTS531423 HOLIDAY PAY - UNDESIGNATD531430 SHIFT PREM PAY - UNIV531431 SHIFT PREM PAY - APPRO531432 SHIFT PREM PAY - RECEIPTS531433 SHIFT PREM PAY - UNDESIG531440 CALLBK/STBY PREM PAY-UNIV531441 CALLBK/STBY PREM PAY-APPR531442 CALLBK/STBY PREM PAY-RECT531443 CALLBK/STBY PREM PAY-UNDE531450 DUAL EMPL WAGES - UNIV531451 DUAL EMPL WAGES - APPRO moved from Personal Serv to invalid 2005-2006. Moved back in FY 2016-17531452 DUAL EMPL WAGES - RECPTS531453 DUAL EMPL WAGES - UNDESIG531620 SEVER SLRY CONTINUE-UNIV531621 SEVER SLRY CONTINUE-APPRO531622 SEVER SLRY CONTINUE-RECT531623 SEVER SLRY CONTINUE-UNDES531641 INMATE LABOR531642 THERAPEUTIC WAGES531643 NATIONAL GUARD PAYMENTS531649 OTH SPECIAL PROGRAM WAGES531651 COMPENSATION TO BOARD MEM531652 COMPEN TO OTH ELECTED OFF


531653 COMPEN TO NATIONAL GUARD. Employee benefits See below. 2490531460 EPA&SPA-LONGVTY PAY-UNIV531461 EPA&SPA-LONGVTY PAY-APPRO531462 EPA&SPA-LONGVTY PAY-REC Acct 531462001 inactivated 6/1/05531463 EPA&SPA-LONGVTY PAY-UNDES531464 LONGEVITY-INDIRECT COST531471 BONUS INCENTIVE PAY - APPROP531472 BONUS INCENTIVE WAGES- RECEIPTS NEW ACCT FOR FY 2007-2008531473 BONUS/INCENTIVE WAGES - UNDESIGNATED NEW ACCT FOR FY 2015-16531474 BONUS/INCENTIVE WAGES - UNIVERSITIES531480 SUBSIDIZED WAGE SUPPLMNT NEW ACCT FOR FY 2016-17531510 SOCIAL SEC CONTRIB-UNIV531511 SOCIAL SEC CONTRIB-APPRO531512 SOCIAL SEC CONTRIB-RECPTS531513 SOCIAL SEC CONTRIB-UNDES531514 SOC SECURITY-INDIRECT COS531520 REG RETIRE CONTRIB-UNIV531521 REG RETIRE CONTRIB-APPRO531522 REG RETIRE CONTRIB-RECPTS531523 REG RETIRE CONTRIB-UNDES531524 REG RETIRE-INDIRECT COST531530 LEO RETIRE CONTRIB-UNIV531531 LEO RETIRE CONTRIB-APPRO531532 LEO RETIRE CONTRIB-RECPTS531533 LEO RETIRE CONTRIB-UNDES531540 OPT RETIRE CONTRIB-UNIV531541 OPTIONAL RETIREMENT - APPROPRIATED531542 OPTIONAL RETIREMENT - RECEIPTS531550 PENSION SPIKE PMT UNIV CHANGED TITLE IN FY2015-16531551 PENSION SPIKE PMT APPROPR NEW ACCT FOR FY 2015-16531552 PENSION SPIKE PMT RECIPTS NEW ACCT FOR FY 2015-16531553 PENSIONS SPIKE PMT UNDESIG NEW ACCT FOR FY 2015-16531560 MED INS CONTRIB-UNIV531561 MED INS CONTRIB-APPRO531562 MED INS CONTRIB-RECPTS531563 MED INS CONTRIB-UNDES531571 DISABILITY INS PREM531572 UNEMP COMP PAYMNTS TO DES TITLE UPDATED FY 2013-14531573 WORKER COMP PREMIUMS531574 ADDITIONAL EMPLOYEE BENEFITS NEW ACCT FOR FY 2003-2004531575 EMPLOYEE ASSISTANCE PROGR NEW ACCT FOR FY 2005-2006531576 FLEXIBLE SPENDING ACCOUNT SAVINGS TRANSFER NEW ACCT FOR FY 2007-2008531577 UNEMPLOYMENT INSURANCE 1% PAYMENT TO DIVISION OF EM NEW ACCT FOR FY 2013-14531590 RESERVES FOR STAFF BENE531595 PENSION EXPENSE NEW FOR FY 2014-2015531598 OPEB EXPENSE NEW FOR FY 2017-2018531611 EMPLOYEE SUGGESTION AWARD531624 GRIEVANCE SETTLEMENT531625 ST DISABILITY PMT-UNDES/UNIV531626 EXTEND ST DISABILITY PMT531627 ST DISABILITY PMT-APPROP ADDED 2004531628 ST DISABILITY PMT-RECEIPT ADDED 2004531631 WRKER COMP-MED PAYMENTS531632 WRKER COMP-TEMP DIS PAYMN531633 WRKER COMP-PERM DIS PAYMN531634 WRKER COMP-DEATH BENEFITS531639 OTHER WORKERS COMP COSTS531660 TAXBLE EMPL EXP REIMB531661 TAXABLE EMPLOYEE EXPENSE REIMBURSEMENT - APPROPRIATED531662 TAXABLE EMPLOYEE EXPENSE REIMBURSEMENT-RECEIPTS NEW ACCT FOR FY 2007-2008531663 TAXABLE EMPLOYEE EXPENSE REIMBURSEMENT- UNDESIGNATset up in 6/2/07. Not used yet.531664 NONTAXABLE EMPLOYEE CELL PHONE REIMBURSEMENT NEW ACCT FOR FY 2011-2012531700 CHANGE IN ACCRD VACATION531998 HLTH BNFITS INTRFACE SUSP531999 PAYROLL INTRFACE SUSPENSE532941 EMP EDUCATION ASSIST PROG moved from Other Services 2005-2006532942 OTHER EMP EDUCATIONAL EXP moved from Other Services 2005-2006532950 EMP MOVING EXPENSES532951 STAFF TUITION WAIVER535840 SERVICE & OTHER AWARDSUnemployment benefits See below. 2490535241 UNEMP COMP PAYMENTSSupplies and materials 2510533XXX Supplies except 533800

.534XXX Capital outlay (Accounts 534XXX. 534522 and 534710 are invalid aServices 2520. Contracted personal services See below. 2520532110 LEGAL SERVICES532120 FINAN/AUDIT SERVICES

(moved from Other to be under supplies and materials in FY 2013)


532123 ARRA BILLING RATE532131 HOSPITAL PROVDED MED SERV532132 OTHER PROVIDED MED SER532133 EMPLYEE/EMPLYMENT PHYSICA53214B IT SUBSCRIPTION SUPPORT NEW ACCT FOR FY 2015-16532140 OTH INFORMATION TECH SVCS Revised title FY 2013-14532141 WAN SUPPORT SERVICES NEW effective July 1, 2002532142 VIDEO TRANSMISSION SUPPORT SVCS NEW effective January 1, 2003532143 LAN SUPPORT SERVICES NEW effective January 1, 2003532144 PC/PRINTER SUPPORT SVC NEW effective January 1, 2003532145 MANAGE SERVER SUPPORT SVC NEW effective January 1, 2003. Revised title FY 2013-14532146 MAINFRAME SUPPORT SVC NEW effective January 1, 2003532147 IT SEAT MANAGEMENT SVC532150 ACADEMIC SERVICES532148 APPLICATION DEVELOPMENT NEW ACCT FOR FY 2013-14532149 IT PROJ MGMT ANLSIS SVCS NEW ACCT FOR FY 2013-14532150000 ACADEMIC SERVICES532160 ENGINEERING SERVICES532170 ADMIN SERVICES532171 ADMIN SVCS-EXTENDED SVCS532181 FOOD SER AGREEMENT532182 LAUNDRY SER AGREEMENT532183 LABORATORY SER AGREEMENT532183000 LABORATORY SER AGREEMENT532185 WASTE REM/RECY SER AGREEM532185000 WASTE REM/RECY SER AGREEM532184 JANITORIAL SER AGREEMENT Moved from Other Services FY 2015532185 WASTE REM/RECY SER AGREEM532186 SECURITY SERVICE AGREE532187 PEST CONTROL AGREEMENT532188 LAWNS & GROUNDS SER AGREE532189 ELECTRONIC MONITORING NEW ACCT FOR FY 2014-15532191 DUAL EMP PAY TO AGENCY532192 HONORARIUMS532193 TRANSPORTATION SVCS532194 EMPLOYEE ON LOAN PAYMENTS532195 VETERINARY SERVICES NEW ACCT FOR FY 2004-2005532196 RESTORATION SERVICES NEW ACCT FOR FY 2005-2006532197 GAMING SYSTEMS SERVICES NEW ACCT FOR FY 2005-2006532199 MISC CONTRACTUAL SERVICES Acct 532199014 inactivated 5/9/05532199000 MISC CONTRACTUAL SERVICES532199001 MISC SVC-AUCTION SVC532199002 MISC SVC-AGRI/FORSTRY SVC532199003 MISC SVC-BURIAL/CREM SVCS532199004 MISC SVC-INTERPRETER SVCS532199005 MISC SVC-O/S HOUSE CSTS-M532199006 MISC SVC-O/S HOUSE CSTS-F532199007 MISC SVC-NURSE AID TR PG532199008 PARENT KIDNAP SVCS532199009 PARENT LOCATING SERVICES532199010 TRANSITIONAL HOME PROGRAM532199215 MISC CONTRACTUAL SERVICES532199310 MISC CONTRACTUAL SERVICES532199314 MISC CONTRACTUAL SERVICES532199356 STUDENT WORK PROGRAM53219935A MISC CONTRACTUAL SERVICES532199380 MISC CONTRACTUAL SERVICES532199383 MISC CONTRACTUAL SERVICES532199476 MISC CONTRACTUAL SERVICES532199604 ACQ OF ROW-DEED FROM IND532199619 MISC CONTRACTUAL SERVICES532199900 WORKSHOP/CONF EXP-MISC. Utilities See below. 2520532210 ENRG SER -ELECTRICAL532220 ENRG SER -NAT.GAS/PROPANE532230 ENRG SER -WATER & SEWER532241 ENRG SER -FUEL OIL532242 ENRG SER -COAL FUEL532243 ENRG SER -WOOD FUEL532244 ENRG SER -CHEM & ADDIT532245 STEAM532870 CABLE TV. Travel See below. 2520532711 TRANSP AIR - IN STATE532712 TRANS AIR-OUT STATE,IN US532713 TRANSP AIR-OUT OF COUNTRY532714 TRANSP-GRND - IN STATE532715 TRANS GRND-OUT STA,IN US532716 TRANS GRND-OUT OF COUNTRY532717 TRANSP OTHER - IN STATE532718 TRANS OTH-OUTSTATE, IN US


532719 TRANS OTH-OUT OF COUNTRY532721 LODGING - IN STATE532722 LODGING-OUT STATE, IN US532723 LODGING-OUT OF COUNTRY532724 MEALS - IN STATE532725 MEALS-OUT OF STATE,IN US532726 MEALS - OUT OF COUNTRY532727 MISC - IN STATE532728 MISC - OUT STATE, IN US532729 MISC - OUT OF COUNTRY532731 BD/NON-EMPLOYEE TRANSP532732 BD/NON-EMPLOYEE SUBSIS532733 BD/NON-EMPLOYEE TRAINING. Communication See below. 2520532810 BUNDLED VOICE/DATA new account for 2005-2006532811 TELEPHONE SERVICE532812 TELECOMMUN DATA CHRG532813 TELECONFERENCE CHARGES532814 CELLULAR PHONE SERVICES532815 EMAIL AND CALENDARING532816 VIDEO TRANSMISSION CHARGE NEW effective July 1, 2002532817 INTERNET SERV PROV CHARGE NEW effective July 1, 2002532818 DATA WIRING SVC CHRG NEW effective January 1, 2003532819 TELEPHONE WIRING SVC CHRG NEW effective January 1, 2003

. Data processing services See below. 2520532821 COMPUTER/DATA PROCESS SVC532822 MANAGED LAN SVC CHARGE NEW effective January 1, 2003532823 AUTHENTIC & AUTHORIZ SVCS NEW ACCT FOR FY 2013-14532824 MANAGED SERVER SVCS NEW ACCT FOR FY 2013-14532825 MANAGED WAN SVCS NEW ACCT FOR FY 2013-14532826 SOFTWARE SUBSCRIPTIONS NEW ACCT FOR FY 2013-14532827 ELECTRONIC SERVICES NEW ACCT FOR FY 2013-14532828 MANAGED DESKTOP SVCS NEW ACCT FOR FY 2013-14. Other services See below. 2520532184 JANITORIAL SER AGREEMENT532310 REPAIRS-BUILDINGS532320 REPAIRS-OTHER STRUCTURES532331 REPAIRS-MOTOR VEHICLES532332 REPAIRS-OTHER COMPUTER EQUIP532333 REPAIRS-OTHER EQUIPMENT532334 REPAIR-WAN EQUIP NEW effective January 1, 2003532335 REPAIR-VIDEO TRANSMSN EQP NEW effective January 1, 2003532336 REPAIRS-LAN EQUIP NEW effective January 1, 2003532337 REPAIRS-PC/PRINTER NEW effective January 1, 2003532338 REPAIRS-SERVERS NEW effective January 1, 2003532339 REPAIRS - VOICE COMMUNICATIONS EQUIPMENT532390 REPAIRS-OTHER532840 POSTAGE, FREIGHT & DELIV532849 CENTRAL MAIL SUSPENSE532850 PRINT,BIND,DUPLICATE532860 ADVERTISING moved from unclassified for 2005-2006532925 INMATE TUITION New for FY 2010-2011532930 REGISTRATION FEES535621 INVENTOR PRICE VAR ADJUST535622 OTH INVENTORY ADJUSTMENTS535630 FIXED ASSET WRITEDOWNS535660 SVC CHRG-SALE SURPLUS535670 AD VALORUM TAX-ST SHARE535680 VENDOR REFUND CLEARING535810 STUD/PATINT ENTRTNMNT EXP535890 OTHER ADMIN EXPENSELottery Prize See below. New Caption 2005-2006 N/A535980 LOTTERY PRIZE EXPENSE NEW ACCT FOR FY 2005-2006Claims See below. 2540535210 PENSION FUND PAYMENTS535219 OTHER NON-EMP PENSIONS535221 LONG TERM DISAB PAYMENTS535222 DIS CLAIM-DEATH BENEFITS535223 REIM-STATE DISABILITY PAY535232 LEO SEPARATION ALLOWANCE535242 MEDICAL CLAIM PAYMENTS535243 CONTRIB DEATH BENEFITS535244 PHARMACY CLAIM PAYMENTS NEW ACCT FOR FY 2007-2008535251 FIRE LOSS CLAIM PAYMENTS535252 WIND STORM LOSSES & OTHR535253 INSURANCE EXTENDED COVER535254 VOL SAFETY WC CLAIM PMTSCost of goods sold See below. 2550533800 PURCHASES FOR RESALEDepreciation See below. 2560


535430 DEPRECIATIONInsurance and bonding See below. 2570532911 PROPERTY-INSURANCE532912 MOTOR VEHICLE INSURANCE532913 LIABILITY INSURANCE532919 OTHER INSURANCE532920 BONDINGRefund of contributions See below. N/A535218 REFUND OF CONTRIBScholarships and fellowships See below. 2590536810 EDUC AWAR-APPROP GRANTS536820 MINORITY PRESENCE AWARD536840 ACAD ENHANCEMENT SCHOOL536850 TEACHERS SCHOLARSHIPS536860 MEDICAL & DENTAL GRANTS536870 TRAINEESHIPS536875 GRAD ASST TUITION AWARDS536880 INCENTIVE SCHOLARSHIPS536885 NO DESCRIPTION FOUND536890 OTHER EDUCATIONAL AWARDS5368XX EDUCATIONAL AWARDS & SCHOLARSHIPS Other:. Other fixed charges See below. 2610532410 MAINT AGREEMNT-BUILDINGS532420 MAINT AGREEMNT-OTH STRUCT532430 MAINT AGREEMENT-EQUIP532441 MAINT AGREEMENT-OTHER SOFTWARE532442 MAINT AGRMT-WAN SOFTWARE NEW ACCT effective July 1, 2002532443 MAINT AGRMT-NON-WAN DP EQ NEW ACCT effective July 1, 2002532444 MAINT AGRMT-WAN EQUIP NEW ACCT effective July 1, 2002532445 MAINT AGRMT-VIDEO TRAN EQ NEW ACCT effective July 1, 2002532446 MAINT AGREE-LAN EQUIP NEW ACCT effective January 1, 2003532447 MAINT AGREE-PC/PRINTER NEW ACCT effective January 1, 2003532448 MAINT AGREE-PC SOFTWARE NEW ACCT effective January 1, 2003532449 MAINT AGREE-SERVER SOFTWR NEW ACCT effective January 1, 2003532450 MAINT AGREE-SERVER EQUIP NEW ACCT effective January 1, 2003532451 MAINT AGREE-MAINFRAME EQP NEW ACCT effective January 1, 2003532452 MAINT AGREE-MAINFRME SFTW NEW ACCT effective January 1, 2003532490 MAINT AGREEMENT-OTHER535111 LEGAL SETTLEMENTS535112 TORT CLAIMS535113 COURT COSTS535114 EXPERT WITNESS FEES535115 REWRD,CAPTRE,EXTRDITN EXP535120 LICENSES & PERMIT COSTS535830 MEMBERSHIP DUES&SUBSCRIPT. Grants, aid and subsidies See below. 2625536J00 NGO OTHER AIDS & GRANTS moved from invalid for 2005-2006536900 OTHER AIDS & GRANTS536Q00 OTHER AIDS & GRANTS TO INDIVIDUALS. Other expenses See below. 2630532511 RENT/LEASE -LAND532512 RENT/LEASE-BLDINGS/OFFICE532513 RENT/LEASE-OTH FACILITIES532521 RENT/LEASE-MOTOR VEHICLES532523 RENT/LEASE-COMMUN EQUIP532524 RENT/LEASE-GEN OFF EQUIP532525 RENT/LEASE-FURN & FURNISH532530 RENT/LEASE-NON-WAN DP EQ NEW effective July 1, 2002532531 RENT/LEASE-WAN EQUIP NEW effective July 1, 2002532532 RENT/LEASE-VIDEO TRAN EQU NEW effective July 1, 2002532533 RENT/LEASE OF LAN EQUIMENT NEW effective January 1, 2003532534 RENT/LEASE-PC/PRINTER NEW effective January 1, 2003532535 RENT/LEASE-SERVER EQUIP NEW effective January 1, 2003532536 RENT/LEASE-MAINFRAME EQP NEW effective January 1, 2003532541 RENT/LEASE-PC SOFTWARE NEW effective January 1, 2003532542 RENT/LEASE-SERVER SOFTWR NEW effective January 1, 2003532543 RENT/LEASE-MAINFRAME SOFTWR NEW effective January 1, 2003532590 RENT/LEASE OTHER PROPERTY535610 RECEIVABLE WRITEOFFS new title535820 ADMIN TRANSITION EXP535850 INTERST EXP-CASH MGMT ACT535900 OTHER EXPENSES535912 INV INCOME DISTRIBUTION535930 AIRCRAFT EXPENSES535935 EQUIPMENT USAGE New effective FY2017535940 COLLECTION COSTS535960 ELECTRONIC PAYMT PROC FEEUNCLASSIFIED EXPENSES See below. N/A

Valid exp accts that must be zero at year-end See below. N/A


531673 Ref Pr Yr Deduction Clrng New acct - Fiscal Year 2006-2007532799 TRAVEL ADVANCES moved from travel for 2005-2006535311 BOND PRINCIPAL PAYMENTS moved from unclass for 2005-2006535311674 BOND PRINCIPAL PAYMENTS moved from unclass for 2005-2006535312 ANTICIPATN NOTES PRIN PAY moved from unclass for 2005-2006535313 CAPITAL LEASE PRIN PAY moved from unclass for 2005-2006535314 OTHER PRINCIPAL PAYMENTS moved from unclass for 2005-2006535333 PAY-REF DEBT ESCROW AGENT moved from unclass for 2005-2006535334 PAYMENT OF DEBT SERVICE PRINCIPAL535613 ACCRUED EXPENSE ADJUSTMNT moved from unclass for 2005-2006535640 INDIRECT (OVERHEAD) COSTS moved from other services for 2006-2007535675 P-CARD CLEARING moved from unclass for 2005-2006535950 PETTY/IMPREST CASH moved from other exp for 2005-2006538045 INTERFUND BORROWING NEW FOR FY 2010-2011538046 INTERFUND BORROWING REPAYMENT NEW FOR FY 2010-20115382XX STATEWIDE REIMBURSEMENT moved from unclass for 2005-20065383AA AGENCY REIMBURSEMENT moved from unclass for 2005-20065388AA AGENCY FED FUND TRANS/RECEIPT moved from unclass for 2005-20065389AA TRANSFER OF APPROPRIATIONS moved from trf out for 2005-2006538RAA Transfer Out - ARRA Billing Rate (should be zero for year end) NEW ACCOUNT FOR FY 2009-2010INVALID EXPENSES See below - invalid accts for proprietary funds N/A531564 MED INS CONTRIB-INDIRECT531570 NO STATEWIDE DESC FOUND acct has not been set up in NCAS as of 7/1/14532121 SECURITIES TRANS FEE moved from Contracted Personal Svc 2005-2006532440 MAINT AGREEMENT-DP EQUIP stop using effective January 1, 2003532522 RENT/LEASE-DP EQUIPMENT stop using effective January 1, 2003533899 THIRTEENTH PERIOD PURCHASE FOR RESALE INVENTORY ADJUSTMENT533999 THIRTEENTH PERIOD SUPPLIES AND MATERIALS INVENTORY ADJUSTMENT534522 COMPUTER EQUIPMENT stop using effective January 1, 2003534710 COMPUTER SOFTWARE stop using effective January 1, 2003535233 RETIREMENT SUPPLEMENT moved from Claims 2005-2006535335 RETIREMENT OF INDEBTEDNESS535337 BOND DISCOUNT Moved to Invalid for FY 2011-2012535410 DEPRECIATION-BUILDINGS use acct 535430 Depreciation535420 DEPRCIATN-OTH STR&IMPROV use acct 535430 Depreciation535440 AMORTIZATION535631 FIXED ASSET WRTDWNS-NONOP moved from Fixed Asset Writedown 2005-2006535710 LOSS-REFUNDING OF DEBT535909 REALIZD LOSS-SALE INV-GEN535910 REALIZED LOSS SALE ON INV535911 UNREALIZD LOSS INV-PROGRM535913 UNREALIZD LOSS INV-GENERL535970 PAYMENTS UNDER TRUST535993 UNALLOT APP-BROUGHT FORWD536XXX except 5368XX, 536900, 536997, 536999, 536J00,536J99, 536Q00 and 536Q99537XXX Agency Reserves Moved to Invalid for 2007 CAFR538010 Statewide Operating TransferNON OPERATING REVENUES (EXPENSES)State appropriations See below 2690439100 State appropriations538044 Transfer to Reimburse Appropriation for payroll.State Aid- General See below 2691432908 State Aid - GeneralState Aid-Program See below 2692432990 State Aid-Program432906 State aid- National Mortgage SettlementState aid - lottery proceeds See below 2700432992 state aid - Lottery proceedsNoncapital grants Accounts 4321AA, 4322AA, 4323AA, 4324AA, 2700

4325AA, 4326AA, 432995Noncapital gifts, net See below 2710436200 NONCAP GIFTS436202 NONCAP GIFTS-BAD DEBTInterest & fees on capital asset-related debt 2720. Debt interest See below 2720535321 BOND INTEREST PAYMENTS535322 ANTICIPATN NOTES INT PAY535323 CAPITAL LEASE INT PAY535324 OTHER INTEREST PAYMENTS535325 OTH INT PAY-NONOPERATING535326 AMORTIZATION - DEBT DISCOUNTS, PREMIUMS, AND REFUNDI NEW ACCT FOR FY 2011-12. Other debt service costs See below. 2720535331 FISCAL AGENT & OTH FEES535336 ARBITRAGE EXPENSEGain (loss) on sale of property & equip Accounts 434330 and 535650. 2740/2750Gain on extinguishment of Debt See below. 2740/2750437510 Gain on Extinguishment of Debt NEW ACCT FOR FY 2011-12Gain on in-substance defeasance of debt See below. 2755437520 GAIN ON IN-SUBSTANCE DEFEASANCE OF DEBT NEW ACCT FOR FY 2017-2018Investment earnings, net See below. 2760433111 INT/DIV ON INV - NONOPER


433121 STIF INT INCOME - NONOPER433131 LTIF INT INCOME - NONOPER433136 BOND INDEX FUND INTEREST INCOME - NONOPER PROG NEW ACCOUNT FOR FY 2016-2017433300 ENDOWMENT INCOME433400 SECURITIES LENDING INCOME437402 REAL GAIN INV-NONOP-PROG437412 UNREA GAIN INV-NONOP-PROG532122 SECURITIES TRANS FEE NOOP535914 REAL LOSS INV-NONOP-PROG535916 UNREA LOSS INV-NONOP-PROG535918 INVESTMENT EXP-NONOP-PROGInsurance recoveries See below. 2770437116 INSURANCE RECOV - NONOPERGrants, aid and subsidies See below. 2780536J99 NGO OTHER AIDS & GRANTS moved from invalid for 2005-2006536997 FEDERAL LOAN SUBSIDY NEW ACCOUNT FOR FY 2009-2010536999 OTHER GRANTS & AIDS-NONOP

Federal interest Subsidy on debt See below. 2785432907 FEDERAL INTEREST SUBSIDY ON DEBT NEW ACCOUNT FOR FY 2009-2010Loss on In-Substance Defeasance of Debt See below. 2755535341 LOSS ON IN-SUBSTANCE DEFEASANCE OF DEBT NEW ACCT FOR FY 2017-2018Miscellaneous: See below.. Miscellaneous non-operating rev 2800434321 SALE OF SURP PROP-NONOPER437550 GAIN ON TERMINATION OF IRREVOCABLE SPLLIT-INTEREST AGRNEW ACCT FOR FY 2017-2018437991 OTHER MISC REV-NONOP-PROG437996 NATIONAL MORTGAGE SETTLEMENT NEW FY 2012-13437997 SETTLEMENTS NEW FY 2014-154383AA OTH REV-COMPONENT UNITS (as directed only by OSC) Moved from Invalid for FY 2011-2012. Miscellaneous non-operating exp See below. 2810535332 BOND ISSUE COST Moved from Other debt service in FY 2011-2012535901 OTHER EXPENSES, NON-OPER NEW FY 2008-2009535920 REFUNDED TO GRANTORS535923 LEGISLATIVE MANDATED TRANSFER NEW FY 2011-12535925 COMPONENT UNIT CI REVERSION535926 REVRSN CI- PROJECT RES 40703535927 COMPONENT UNIT TRANSFER TO CONTINGENCY RESERVE NEW FY 2011-12Other Revenues, expenses, gains ,or losses: See below.Capital Contributions. State capital aid

2870. Capital grants Account 432DAA, 432EAA, 432JAA, 2880

432KAA, 432LAA, 432GAA. Capital gifts, net 436203, 436204 2890Additions to endowments See below. 2900436205 PERMANENT ENDOWMENTS436206 TERM ENDOWMENTSTransfers in See below. N/A4380XX STATEWIDE OPERATING TRANSFERS (Invalid for Universities and C

4381XX OPERATING TRANSFERS (Invalid for Universities and Component Units)4384XX AGENCY NONROUTINE TRANSFR (Invalid for Universities and Component Units)Transfers out See below. N/A5380XX STATEWIDE OPERATING TRANSFERS (Invalid for Universities and C

5381XX OPERATING TRANSFERS (Invalid for Universities and Component Units)5384XX AGENCY NONROUTINE TRANSFR (Invalid for Universities and Component Units)University transfers See below. 29404385XX Mandatory4386XX Non Mandatory4387XX Inter-Institutional5385XX Mandatory5386XX Non Mandatory5387XX Inter-InstitutionalSpecial items Accounts 437750, 535750 2950Extraordinary gain (loss): 2960. Extraordinary gain See below. 2960437700 EXTRAORDINARY GAIN. Extraordinary loss See below. 2960535700 EXTRAORDINARY LOSSRestatements Account 330001 2990

Note: New accounts for current fiscal year can be found at

Nine digit sub accounts roll to the 6 digit account

536Q99 OTHER AIDS AND GRANTS TO INDIVIDUALS - NONOPERATING

Account 432901, 432902, 432903, 432904, 432993, 432991, 432994, 980000

Except 438030 rolls to 536XXX, 438045 and 438046 roll to valid accounts that zero at Year end

538010 is invalid. Effective July 1, 2008. 538030 rolls to Fees, Licenses and fines. 538045 and 538046 roll to valid expenses which are zero at year end. 538044 rolls to State appropriations



05/11/2023 04:43:00 905Hosp



Agency number........................................................................................... 48XAgency GASB number................................................................................ 263X

Statement of Net Position UNC Health CareRep Unit Total

** Current Assets:1000 Cash and cash equivalents ............................................................................................. $ — 1010 Pooled cash .................................................................................................................... — 1050 Investments ..................................................................................................................... — 1060 Pooled investments ......................................................................................................... — 1090 Securities lending collateral ............................................................................................ —

Receivables:1110 Accounts receivable, net.............................................................................................. — 1120 Intergovernmental receivables..................................................................................... — 1130 Interest receivable........................................................................................................ — 1160 Other receivables, net.................................................................................................. — 1190 Due from State of NC component units (ws 525)............................................................ — 1195 Due from agency/institution component units (ws 616)................................................... — 1200 Due from primary government (ws 515).......................................................................... — 1220 Inventories....................................................................................................................... — 1230 Prepaid items................................................................................................................... — 1210 Notes receivable.............................................................................................................. — 1020 Restricted/designated cash and cash equivalents .......................................................... — 1030 Restricted pooled cash ................................................................................................... — 1070 Restricted investments .................................................................................................... — 1232 Hedging derivatives......................................................................................................... — 1234 Beneficial interest in assets held by others...................................................................... — 1233 Net OPEB asset............................................................................................................... —

Total Current assets...................................................................................................... —

Noncurrent Assets:1300 Investments ..................................................................................................................... — 1310 Pooled investments ......................................................................................................... —

Receivables:1340 Accounts receivable, net.............................................................................................. — 1345 Intergovernmental receivables..................................................................................... — 1350 Interest receivable........................................................................................................ — 1370 Other receivables, net.................................................................................................. — 1400 Notes receivable.............................................................................................................. — 1415 Investment in joint venture............................................................................................... — 1420 Prepaid items................................................................................................................... — 1270 Restricted/designated cash and cash equivalents .......................................................... — 1280 Restricted/designated pooled cash ................................................................................. — 1410 Restricted investments .................................................................................................... —

Restricted pooled investments ........................................................................................ — 1395 Restricted due from State of NC component units (ws 525)............................................ — 1390 Restricted due from primary government (ws 515).......................................................... — 1432 Hedging derivatives......................................................................................................... — 1434 Beneficial interest in assets held by others...................................................................... — 1433 Net OPEB asset............................................................................................................... —

905Hosp - Offline Proprietary Proforma for UNC-Health Care Reporting Unit - Combining Stmt of Net Position &

Stmt of Revenues, Expenses and Changes in Net Position

Instructions: (1) Key to each member entity's column. The balances for the UNC Health Care System as a whole (column F) will automatically populate based on the sum of the balances in the member entities' columns, except for the shaded cells. The shaded cells in the UNC Health Care System column (column F) automatically link to other CAFR worksheets that must be completed first.(2) Be sure to sign and date the certification box at the bottom of the worksheet. (You may either type the signature or paste a digital picture of the signature.)

A B C D E F G12

3

4

5

67

8

9101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C5

Complete the Index sheet first.

C7


B18

Added securities lending caption in 2011. This is not applicable for universities but added in case other agencies need. This caption is on the NCAS CAFR 11p balance sheet.

F24

Complete ws525 first

F25

Complete worksheet 616 and the total will automatically populate here.

F26

Complete ws 515 first

B43


B48


B52


F53


F54


05/11/2023 04:43:00 905Hosp







Capital assets, nondepreciable:1480 Land and permanent easements (ws 201)................................................................... — 1490 Art, literature and artifacts, nondepreciable (ws 201)................................................... — 1500 Construction in progress (ws 201)............................................................................... — 1503 Computer software in development (ws 201)............................................................... — 1505 Patents in development (ws 201)................................................................................. — 1506 Other intangible assets, nondepreciable (ws 201)....................................................... —

Total capital assets - nondepreciable.............................................................................. — Capital assets, depreciable:

1520 Buildings (ws 201)........................................................................................................ — 1530 Machinery and equipment (ws 201)............................................................................. — 1540 Art, literature and artifacts,depreciable (ws 201).......................................................... — 1550 General infrastructure (ws 201).................................................................................... — 1553 Computer software (ws 201)........................................................................................ — 1555 Patents (ws 201).......................................................................................................... — 1560 Other intangible assets, depreciable (ws 201)............................................................. — 1570 Accumulated depreciation (ws 210)................................................................................. —

Total capital assets - depreciable, (net)........................................................................... — Total Noncurrent assets................................................................................................ —

Total assets.............................................................................................................. —

DEFERRED OUTFLOWS OF RESOURCES1234 Accumulated decrease in fair value of hedging derivative .............................................. — 1236 Deferred loss on refunding............................................................................................... — 1237 Deferred outflows for pensions........................................................................................ — 1240 Deferred outflows for OPEB............................................................................................. — 1238 Excess consideration provided for acquisition................................................................. — 1239 Other deferred outflows................................................................................................... —

Total deferred outflows of resources........................................................................ —


1640 Accounts payable ........................................................................................................ — 1650 Accrued payroll............................................................................................................ — 1660 Intergovernmental payables......................................................................................... — 1670 Claims payable............................................................................................................. — 1840 Interest payable............................................................................................................... —

Short-term debt:1788 Revolving line of credit and loans payable (ws 310).................................................... — 1785 Commercial paper payable (ws 310)........................................................................... — 1787 Bond anticipation notes payable (ws 310)................................................................... — 1730 Due to State of NC component units (ws 530)................................................................. — 1735 Due to agency/institution component units (ws 616)....................................................... — 1740 Due to primary government (ws 520)............................................................................... — 1890 Unearned revenue........................................................................................................... — 1750 Obligations under reverse repurchase agreements......................................................... — 1760 Obligations under securities lending................................................................................ — 1870 Deposits payable............................................................................................................. — 1880 Funds held for others....................................................................................................... — 1762 Hedging derivatives liability.............................................................................................. — 1770 Notes payable-current (ws 310)....................................................................................... — 1780 Capital leases payable-current (ws 310).......................................................................... — 1800 Bonds and similar debt payable, net-current (ws 310)..................................................... — 1850 Arbitrage rebate payable-current (ws 310)...................................................................... — 1851 Workers compensation-current (ws 310)......................................................................... — 1786 Annuity and life income payable-current (ws 310)........................................................... — 1855 Pollution remediation payable-current (ws 310)............................................................... — 1860 Compensated absences-current (ws 310)....................................................................... — 1868 Net pension liability-current (ws 310)............................................................................... — 1869 Net OPEB liability-current (ws 310)................................................................................. — 1865 Liability Insurance trust fund payable-current (ws 310)................................................... —

A B C D E F G12

3

4

5

67

8

910585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120

C5


C7


B58


B66

Complete worksheet 201 first and totals will populate here.

F74


D80


B81


B82


B83


B85


B86

Added in FY 2014 for the implementation of GASB 65- new acct 129703 Other Deferred outflow of resources, per GASB 65 that are not classified in a more specific account. In FY15, updated caption from "Deferred outflows-other" to "Other deferred outflows" to be consistent w/ CAFR.

D91


B92

For 2011 Accounts payable includes Other payables which had been a separate subcaption in prior years.

B97


B98


F98

Complete ws 310 Short term debt section first

F99


F100


F101


F102

Complete worksheet 616 first and the total will automatically populate here.

F103


B106


B108


B109


F110


F111


B112

Not new, but updating title for 2011 to be consistent with NCAS CAFR 11p caption. From ws 310

F112


F113


B114

FY 2014-added workers comp line on 905-to feed from ws 310

F114


B115


F115


B116

New caption for 2009 - see w/s 322

F116


B117


F117


B118

Starting FY15 with implementation of GASB68. Since our plans are so well funded, we will not need to report a current portion. There is no NCAS account set up for the Net pension liability-current.

F118


F119


B120


F120


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1866 Other long-term liabilities - current portion (ws 310)........................................................ — Total current liabilities................................................................................................... —

A B C D E F G12

3

4

5

67

8

910

121122

C5


C7


B121

Adding to template for 2011; this is a NOT a caption on NCAS CAFR 11p, however it is on the 310 worksheet

F121


05/11/2023 04:43:00 905Hosp








1940 Accounts payable......................................................................................................... — 1950 Intergovernmental payables......................................................................................... — 1960 Claims payable............................................................................................................. — 2020 Advance from primary government (ws 535)................................................................... — 2097 Unearned revenue........................................................................................................... — 2070 Deposits payable............................................................................................................. — 2080 Funds held for others....................................................................................................... — 2024 Hedging derivatives liability.............................................................................................. — 2030 Notes payable (ws 310)................................................................................................... — 2040 Capital leases payable (ws 310)...................................................................................... — 2050 Bonds and similar debt payable, net (ws 310)................................................................. — 2060 Arbitrage rebate payable (ws 310)................................................................................... — 2061 Workers compensation (ws 310)..................................................................................... — 2045 Annuity and life income payable (ws 310)....................................................................... — 2085 Pollution remediation payable (ws 310)........................................................................... — 2090 Compensated absences (ws 310)................................................................................... — 2098 Net pension liability (ws 310)........................................................................................... — 2099 Net OPEB liability (ws 310).............................................................................................. — 2095 Liability Insurance trust fund payable (ws 310)................................................................ — 2096 Other long-term liabilities (ws 310).................................................................................. —

Total noncurrent liabilities............................................................................................. —

Total liabilities.......................................................................................................... —

DEFERRED INFLOWS OF RESOURCES1764 Accumulated increase in fair value of hedging derivative ............................................... — 2026 Serv concess arrangmt revenue applicable to future yrs ................................................ — 1766 Deferred gain on refunding ............................................................................................. — 1768 Deferred inflows-nonexchange transactions.................................................................... — 1765 Deferred state aid............................................................................................................ — 1772 Deferred inflows for irrevocable split-interest agreements............................................... — 1767 Deferred inflows for pensions.......................................................................................... — 1771 Deferred inflows for OPEB............................................................................................... — 1769 Other deferred inflows...................................................................................................... —

Total deferred inflows of resources.......................................................................... —

Net position:2130 Net investment in capital assets...................................................................................... —

Restricted Nonexpendable:2140 Higher education.......................................................................................................... — 2141 Health and human services.......................................................................................... — 2142 Economic development................................................................................................ —

Restricted Expendable:2150 Higher education.......................................................................................................... — 2151 Health and human services.......................................................................................... — 2152 Economic development................................................................................................ — 2180 Unrestricted...................................................................................................................... —

Total net position........................................................................................................... $ —

Verification: Assets + Def. Outflows - Liab. - Def. Inflows = Net Position In Bal.

A B C D E F G12

3

4

5

67

8

910

123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176

C5


C7


D125


B126

The noncurrent accounts payable caption is new on the template for 2011, but it was an existing caption on the DSS CAFR 11P reports. The noncurrent investment derivative liability would be included in this caption as well as other payables-noncurrent which had a separate subcaption in prior years.

B129


B132


B133


F134


F135


B136


F136


F137


B138


F138


B139


F139


B140


F140


B141


F141


B142


F142


F143


B144


F144


B145


F145


D150


B151


B152

For FY13, new acct added for implementation of GASB60 Service Concession Arrangements

B153


B154


B155


B157


B159


B163


B164

Added Nonexpendable 7-10-09 - needed by Rex Healthcare. For 2011 breaking out nonexpendable; in prior year, not detailed, only one line.

05/11/2023 04:43:00 905Hosp







Statement of Revenues, Expenses and Changes in Net PositionOperating Revenues

2310 Sales and services, net.................................................................................................... — 2320 Student tuition and fees, net............................................................................................ — 2330 Patient services, net......................................................................................................... — 2350 Federal appropriations..................................................................................................... — 2370 Federal grants and contracts........................................................................................... — 2390 State and local grants and contracts................................................................................ — 2400 Nongovernmental grants and contracts........................................................................... — 2410 Interest earnings on loans................................................................................................ — 2420 Rental and lease earnings............................................................................................... — 2430 Fees, licenses and fines.................................................................................................. — 2450 Miscellaneous.................................................................................................................. —

Total operating revenues.............................................................................................. —

Operating Expenses2490 Personal services............................................................................................................. — 2510 Supplies and materials .................................................................................................... — 2520 Services........................................................................................................................... — 2550 Cost of goods sold........................................................................................................... — 2540 Claims and benefits......................................................................................................... — 2560 Depreciation..................................................................................................................... — 2570 Insurance and bonding.................................................................................................... — 2590 Scholarships and fellowships........................................................................................... —

Other:2610 Other fixed charges...................................................................................................... — 2625 Grants, state aid & subsidies....................................................................................... — 2630 Other expenses............................................................................................................ —

Total operating expenses.............................................................................................. — Operating income (loss)............................................................................................. —

Nonoperating Revenues (Expenses):2690 State appropriations......................................................................................................... — 2691 State aid - general ........................................................................................................... — 2692 State aid - program.......................................................................................................... — 2700 Noncapital grant revenue................................................................................................. — 2710 Noncapital gifts, net......................................................................................................... — 2720 Interest and fees expense................................................................................................ — 2740 Gain on sale of property and equipment.......................................................................... — 2750 Loss on sale of property and equipment.......................................................................... — 2755 Gain (Loss) on in-substance defeasance of debt............................................................ — 2760 Investment earnings......................................................................................................... — 2770 Insurance recoveries........................................................................................................ — 2780 Grants, aid and subsidies expense.................................................................................. — 2785 Federal interest subsidy on debt...................................................................................... — 2800 Miscellaneous nonoperating revenue.............................................................................. — 2810 Miscellaneous nonoperating expense.............................................................................. —

Total nonoperating revenues (expenses)..................................................................... — Income before other revenues expenses gains and losses....................................... —

2870 State capital aid .............................................................................................................. — 2880 Capital grants................................................................................................................... — 2890 Capital gifts, net............................................................................................................... — 2900 Additions to endowments................................................................................................. — 2940 University transfers.......................................................................................................... — 2950 Special items.................................................................................................................... — 2960 Extraordinary items.......................................................................................................... —

Increase (decrease) in net position............................................................................... — 2980 Net position - beginning of year....................................................................................... 2,389,614,147.96 2990 Restatements................................................................................................................... —

Net position - end of year................................................................................................. $ 2,389,614,147.96

Net position between Stmt of Net Position and O/S verification Error

Beginning net position total = ending net position per prior yr CAFR OK

A B C D E F G12

3

4

5

67

8

910

177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240

C5


C7


B179

added net 2011

B180


B181


B182


B193


B194

Beginning FY2013, includes capital outlay/noncap equip.

B200

Added to template 2011; this is a caption on the NCAS operting statement

B201

Prior year template did not show detail. For 2011 added subcaptions making up other expenses on NCAS operating statement. Beginning FY2013, Other does not include capital outlay-moved to Supplies & materials

B209

Caption added to template 2011. For funds appropriated by the legislature for general use by a specific agency. For NCAS agencies, this represents the 439100 account balance in the general fund budget code. This caption should not include state aid-program or state capital aid or state appropriations in a 4xxxx capital projects budget code

B210

"State aid-general" is revenue from the primary government to component units of the state for general administration and operation of the agency that cannot be classified elsewhere. For 2011, there is a separate caption for state appropriations that had been included in the definition for state aid-general in prior years. For 2011 the state appropriations caption is separate to correspond with the NCAS operating statement. State aid-general should not be used for state revenues that are state appropriations or that meet the definitions for state capital aid or state aid-program.

B211

New break-out for 2010. State aid-program includes clean water bond funds, funds from the State Escheats fund and the NC Education Lottery for higher education/scholarships, state tax credits, and funds from state agencies restricted for use in specific programs. This includes ARRA state fiscal stabilization funds, and state revenues that may be used either for operating or capital expenditures of the program at the discretion of the agency. However, this does not include state revenue that meets the definition for state capital aid or state appropriations or general state aid.

B221


B226


B227


B229


B230

Added to template 2011; this is a caption on the NCAS operting statement. ws 565

F230


05/11/2023 04:43:00 905Hosp







Certification required for UNC Health Care System:I hereby certify that the financial information for the UNC Health Care System above is complete and includes everymember of the UNC Health Care System financial reporting entity. I further certify that the balances for each memberentity (i.e. each column) reconcile back to that member's CAFR w/s 905. I certify that the above reconciliation has beenreviewed by appropriate management of the UNC Health Care System.

Certified by Date

**Code in column A is OSC WTB code - for OSC use

A B C D E F G12

3

4

5

67

8

910

242243244245246247248249250251252

C5


C7


05/11/2023 04:43:00 905Hosp



Agency Name: North Carolina General Assembly Email:GASB Fund No: #N/A

Agency number...........................................................................................Agency GASB number................................................................................

Statement of Net Position

** Current Assets:1000 Cash and cash equivalents .............................................................................................1010 Pooled cash ....................................................................................................................1050 Investments .....................................................................................................................1060 Pooled investments .........................................................................................................1090 Securities lending collateral ............................................................................................

Receivables:1110 Accounts receivable, net..............................................................................................1120 Intergovernmental receivables.....................................................................................1130 Interest receivable........................................................................................................1160 Other receivables, net..................................................................................................1190 Due from State of NC component units (ws 525)............................................................1195 Due from agency/institution component units (ws 616)...................................................1200 Due from primary government (ws 515)..........................................................................1220 Inventories.......................................................................................................................1230 Prepaid items...................................................................................................................1210 Notes receivable..............................................................................................................1020 Restricted/designated cash and cash equivalents ..........................................................1030 Restricted pooled cash ...................................................................................................1070 Restricted investments ....................................................................................................1232 Hedging derivatives.........................................................................................................1234 Beneficial interest in assets held by others......................................................................1233 Net OPEB asset...............................................................................................................

Total Current assets......................................................................................................

Noncurrent Assets:1300 Investments .....................................................................................................................1310 Pooled investments .........................................................................................................

Receivables:1340 Accounts receivable, net..............................................................................................1345 Intergovernmental receivables.....................................................................................1350 Interest receivable........................................................................................................1370 Other receivables, net..................................................................................................1400 Notes receivable..............................................................................................................1415 Investment in joint venture...............................................................................................1420 Prepaid items...................................................................................................................1270 Restricted/designated cash and cash equivalents ..........................................................1280 Restricted/designated pooled cash .................................................................................1410 Restricted investments ....................................................................................................

Restricted pooled investments ........................................................................................1395 Restricted due from State of NC component units (ws 525)............................................1390 Restricted due from primary government (ws 515)..........................................................1432 Hedging derivatives.........................................................................................................1434 Beneficial interest in assets held by others......................................................................1433 Net OPEB asset...............................................................................................................




48 48E 48L 48R 48C2631&2634 2635 2632 2637 2638

UNC Hosp Liability Insurance Rex Chatham UNC Hospitals Enterprise Fund Trust Fund Healthcare Hospital

— — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

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A B C D E H I J K L12

3

4

5

67

8

9101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C5


C7


B18


B43


B48


B52


05/11/2023 04:43:00 905Hosp








Capital assets, nondepreciable:1480 Land and permanent easements (ws 201)...................................................................1490 Art, literature and artifacts, nondepreciable (ws 201)...................................................1500 Construction in progress (ws 201)...............................................................................1503 Computer software in development (ws 201)...............................................................1505 Patents in development (ws 201).................................................................................1506 Other intangible assets, nondepreciable (ws 201).......................................................

Total capital assets - nondepreciable..............................................................................Capital assets, depreciable:

1520 Buildings (ws 201)........................................................................................................1530 Machinery and equipment (ws 201).............................................................................1540 Art, literature and artifacts,depreciable (ws 201)..........................................................1550 General infrastructure (ws 201)....................................................................................1553 Computer software (ws 201)........................................................................................1555 Patents (ws 201)..........................................................................................................1560 Other intangible assets, depreciable (ws 201).............................................................1570 Accumulated depreciation (ws 210).................................................................................

Total capital assets - depreciable, (net)........................................................................... Total Noncurrent assets................................................................................................

Total assets..............................................................................................................

DEFERRED OUTFLOWS OF RESOURCES1234 Accumulated decrease in fair value of hedging derivative ..............................................1236 Deferred loss on refunding...............................................................................................1237 Deferred outflows for pensions........................................................................................1240 Deferred outflows for OPEB.............................................................................................1238 Excess consideration provided for acquisition.................................................................1239 Other deferred outflows...................................................................................................

Total deferred outflows of resources........................................................................


1640 Accounts payable ........................................................................................................1650 Accrued payroll............................................................................................................1660 Intergovernmental payables.........................................................................................1670 Claims payable.............................................................................................................1840 Interest payable...............................................................................................................

Short-term debt:1788 Revolving line of credit and loans payable (ws 310)....................................................1785 Commercial paper payable (ws 310)...........................................................................1787 Bond anticipation notes payable (ws 310)...................................................................1730 Due to State of NC component units (ws 530).................................................................1735 Due to agency/institution component units (ws 616).......................................................1740 Due to primary government (ws 520)...............................................................................1890 Unearned revenue...........................................................................................................1750 Obligations under reverse repurchase agreements.........................................................1760 Obligations under securities lending................................................................................1870 Deposits payable.............................................................................................................1880 Funds held for others.......................................................................................................1762 Hedging derivatives liability..............................................................................................1770 Notes payable-current (ws 310).......................................................................................1780 Capital leases payable-current (ws 310)..........................................................................1800 Bonds and similar debt payable, net-current (ws 310).....................................................1850 Arbitrage rebate payable-current (ws 310)......................................................................1851 Workers compensation-current (ws 310).........................................................................1786 Annuity and life income payable-current (ws 310)...........................................................1855 Pollution remediation payable-current (ws 310)...............................................................1860 Compensated absences-current (ws 310).......................................................................1868 Net pension liability-current (ws 310)...............................................................................1869 Net OPEB liability-current (ws 310).................................................................................1865 Liability Insurance trust fund payable-current (ws 310)...................................................

48 48E 48L 48R 48C2631&2634 2635 2632 2637 2638

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

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— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —


3

4

5

67

8

910585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120

C5


C7


B58


B66


D80


B81


B82


B83


B85


B86


D91


B92


B97


B98


B106


B108


B109


B112


B114


B115


B116


B117


B118


B120


05/11/2023 04:43:00 905Hosp








1866 Other long-term liabilities - current portion (ws 310)........................................................ Total current liabilities...................................................................................................

48 48E 48L 48R 48C2631&2634 2635 2632 2637 2638

— — — — — — — — — —


3

4

5

67

8

910

121122

C5


C7


B121


05/11/2023 04:43:00 905Hosp









1940 Accounts payable.........................................................................................................1950 Intergovernmental payables.........................................................................................1960 Claims payable.............................................................................................................2020 Advance from primary government (ws 535)...................................................................2097 Unearned revenue...........................................................................................................2070 Deposits payable.............................................................................................................2080 Funds held for others.......................................................................................................2024 Hedging derivatives liability..............................................................................................2030 Notes payable (ws 310)...................................................................................................2040 Capital leases payable (ws 310)......................................................................................2050 Bonds and similar debt payable, net (ws 310).................................................................2060 Arbitrage rebate payable (ws 310)...................................................................................2061 Workers compensation (ws 310).....................................................................................2045 Annuity and life income payable (ws 310).......................................................................2085 Pollution remediation payable (ws 310)...........................................................................2090 Compensated absences (ws 310)...................................................................................2098 Net pension liability (ws 310)...........................................................................................2099 Net OPEB liability (ws 310)..............................................................................................2095 Liability Insurance trust fund payable (ws 310)................................................................2096 Other long-term liabilities (ws 310)..................................................................................

Total noncurrent liabilities.............................................................................................

Total liabilities..........................................................................................................

DEFERRED INFLOWS OF RESOURCES1764 Accumulated increase in fair value of hedging derivative ...............................................2026 Serv concess arrangmt revenue applicable to future yrs ................................................1766 Deferred gain on refunding .............................................................................................1768 Deferred inflows-nonexchange transactions....................................................................1765 Deferred state aid............................................................................................................1772 Deferred inflows for irrevocable split-interest agreements...............................................1767 Deferred inflows for pensions..........................................................................................1771 Deferred inflows for OPEB...............................................................................................1769 Other deferred inflows......................................................................................................

Total deferred inflows of resources..........................................................................

Net position:2130 Net investment in capital assets......................................................................................

Restricted Nonexpendable:2140 Higher education..........................................................................................................2141 Health and human services..........................................................................................2142 Economic development................................................................................................

Restricted Expendable:2150 Higher education..........................................................................................................2151 Health and human services..........................................................................................2152 Economic development................................................................................................2180 Unrestricted......................................................................................................................

Total net position...........................................................................................................

Verification: Assets + Def. Outflows - Liab. - Def. Inflows = Net Position

48 48E 48L 48R 48C2631&2634 2635 2632 2637 2638

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — —

— — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — —

$ — $ — $ — $ — $ —

In Bal. In Bal. In Bal. In Bal. In Bal.


3

4

5

67

8

910

123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176

C5


C7


D125


B126


B129


B132


B133


B136


B138


B139


B140


B141


B142


B144


B145


D150


B151


B152


B153


B154


B155


B157


B159


B163


B164


05/11/2023 04:43:00 905Hosp









2310 Sales and services, net....................................................................................................2320 Student tuition and fees, net............................................................................................2330 Patient services, net.........................................................................................................2350 Federal appropriations.....................................................................................................2370 Federal grants and contracts...........................................................................................2390 State and local grants and contracts................................................................................2400 Nongovernmental grants and contracts...........................................................................2410 Interest earnings on loans................................................................................................2420 Rental and lease earnings...............................................................................................2430 Fees, licenses and fines..................................................................................................2450 Miscellaneous..................................................................................................................

Total operating revenues..............................................................................................

Operating Expenses2490 Personal services.............................................................................................................2510 Supplies and materials ....................................................................................................2520 Services...........................................................................................................................2550 Cost of goods sold...........................................................................................................2540 Claims and benefits.........................................................................................................2560 Depreciation.....................................................................................................................2570 Insurance and bonding....................................................................................................2590 Scholarships and fellowships...........................................................................................

Other:2610 Other fixed charges......................................................................................................2625 Grants, state aid & subsidies.......................................................................................2630 Other expenses............................................................................................................

Total operating expenses.............................................................................................. Operating income (loss).............................................................................................

Nonoperating Revenues (Expenses):2690 State appropriations.........................................................................................................2691 State aid - general ...........................................................................................................2692 State aid - program..........................................................................................................2700 Noncapital grant revenue.................................................................................................2710 Noncapital gifts, net.........................................................................................................2720 Interest and fees expense................................................................................................2740 Gain on sale of property and equipment..........................................................................2750 Loss on sale of property and equipment..........................................................................2755 Gain (Loss) on in-substance defeasance of debt............................................................2760 Investment earnings.........................................................................................................2770 Insurance recoveries........................................................................................................2780 Grants, aid and subsidies expense..................................................................................2785 Federal interest subsidy on debt......................................................................................2800 Miscellaneous nonoperating revenue..............................................................................2810 Miscellaneous nonoperating expense..............................................................................

Total nonoperating revenues (expenses)..................................................................... Income before other revenues expenses gains and losses.......................................

2870 State capital aid ..............................................................................................................2880 Capital grants...................................................................................................................2890 Capital gifts, net...............................................................................................................2900 Additions to endowments.................................................................................................2940 University transfers..........................................................................................................2950 Special items....................................................................................................................2960 Extraordinary items..........................................................................................................

Increase (decrease) in net position...............................................................................2980 Net position - beginning of year.......................................................................................2990 Restatements...................................................................................................................

Net position - end of year.................................................................................................

Net position between Stmt of Net Position and O/S verification

Beginning net position total = ending net position per prior yr CAFR

48 48E 48L 48R 48C2631&2634 2635 2632 2637 2638

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

1,407,049,057.00 147,977,862.96 23,511,881.00 508,630,000.00 8,651,563.00 — — — — —

$ 1,407,049,057.00 $ 147,977,862.96 $ 23,511,881.00 $ 508,630,000.00 $ 8,651,563.00

Error Error Error Error Error


3

4

5

67

8

910

177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240

C5


C7


B179

added net 2011

B180


B181


B182


B193


B194


B200


B201


B209


B210


B211


B221


B226


B227


B229


B230


H234

Complete the Index sheet first. This cell uses the agency number from the Index Sheet to populate the beginning net asets number from the NetAssets table built from the prior year CAFR ending net asset balance . Any difference including audit adjustments must be entered on the restatements line.

I234


J234


K234


L234


05/11/2023 04:43:00 905Hosp















48T2639UNC

Physicians Ntwrk

— — — — —

— — — — — — — — — — — — — — — — —

— —

— — — — — — — — — — — — — — — —

A B C D E M12

3

4

5

67

8

9101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C5


C7


B18


B43


B48


B52


05/11/2023 04:43:00 905Hosp












Total assets..............................................................................................................






48T2639

— — — — — — — —

— — — — — — — — — —

—

— — — — — — —

— — — — —

— — — — — — — — — — — — — — — — — — — — — — —

A B C D E M12

3

4

5

67

8

910585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120

C5


C7


B58


B66


D80


B81


B82


B83


B85


B86


D91


B92


B97


B98


B106


B108


B109


B112


B114


B115


B116


B117


B118


B120


05/11/2023 04:43:00 905Hosp









48T2639

— —

A B C D E M12

3

4

5

67

8

910

121122

C5


C7


B121


05/11/2023 04:43:00 905Hosp



















48T2639

— — — — — — — — — — — — — — — — — — — — —

—

— — — — — — — — — —

—

— — —

— — — —

$ —

In Bal.

A B C D E M12

3

4

5

67

8

910

123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176

C5


C7


D125


B126


B129


B132


B133


B136


B138


B139


B140


B141


B142


B144


B145


D150


B151


B152


B153


B154


B155


B157


B159


B163


B164


05/11/2023 04:43:00 905Hosp





















48T2639

— — — — — — — — — — — —

— — — — — — — —

— — — — —

— — — — — — — — — — — — — — — — — — — — — — — — —

6,299,032.00 —

$ 6,299,032.00

Error

A B C D E M12

3

4

5

67

8

910

177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240

C5


C7


B179

added net 2011

B180


B181


B182


B193


B194


B200


B201


B209


B210


B211


B221


B226


B227


B229


B230


M234


05/11/2023 04:43:00 905Hosp















48HP 48CW263X 263X 26xx 26xx

High Point CaldwellRegional Memorial

— — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

A B C D E N O P Q12

3

4

5

67

8

9101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C5


C7


B18


B43


B48


B52


05/11/2023 04:43:00 905Hosp












Total assets..............................................................................................................






48HP 48CW263X 263X 26xx 26xx

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

A B C D E N O P Q12

3

4

5

67

8

910585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120

C5


C7


B58


B66


D80


B81


B82


B83


B85


B86


D91


B92


B97


B98


B106


B108


B109


B112


B114


B115


B116


B117


B118


B120


05/11/2023 04:43:00 905Hosp









48HP 48CW263X 263X 26xx 26xx

— — — — — — — —

A B C D E N O P Q12

3

4

5

67

8

910

121122

C5


C7


B121


05/11/2023 04:43:00 905Hosp



















48HP 48CW263X 263X 26xx 26xx

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — —

— — — — — — — — — — — —

— — — — — — — — — — — — — — — —

$ — $ — $ — $ —

In Bal. In Bal. In Bal. In Bal.

A B C D E N O P Q12

3

4

5

67

8

910

123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176

C5


C7


D125


B126


B129


B132


B133


B136


B138


B139


B140


B141


B142


B144


B145


D150


B151


B152


B153


B154


B155


B157


B159


B163


B164


05/11/2023 04:43:00 905Hosp





















48HP 48CW263X 263X 26xx 26xx

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

240,351,492.00 47,143,260.00 — — — — — —

$ 240,351,492.00 $ 47,143,260.00 $ — $ —

Error Error OK OK

A B C D E N O P Q12

3

4

5

67

8

910

177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240

C5


C7


B179

added net 2011

B180


B181


B182


B193


B194


B200


B201


B209


B210


B211


B221


B226


B227


B229


B230


N234


O234


P234


Q234


05/11/2023 04:43:00 905Hosp















Crossfoot

26xx 26xx

— — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

A B C D E R S12

3

4

5

67

8

9101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C5


C7


B18


B43


B48


B52


05/11/2023 04:43:00 905Hosp












Total assets..............................................................................................................






Crossfoot

26xx 26xx— — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — — — — — —

— —

— — — — — — — — — — — — — —

— — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

A B C D E R S12

3

4

5

67

8

910585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120

C5


C7


B58


B66


D80


B81


B82


B83


B85


B86


D91


B92


B97


B98


B106


B108


B109


B112


B114


B115


B116


B117


B118


B120


05/11/2023 04:43:00 905Hosp









Crossfoot

26xx 26xx— — — —

A B C D E R S12

3

4

5

67

8

910

121122

C5


C7


B121


05/11/2023 04:43:00 905Hosp



















Crossfoot

26xx 26xx

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

— —

— — — — — — — — — — — — — — — — — — — —

— —

— — — — — —

— — — — — — — —

$ — $ —

In Bal. In Bal.

A B C D E R S12

3

4

5

67

8

910

123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176

C5


C7


D125


B126


B129


B132


B133


B136


B138


B139


B140


B141


B142


B144


B145


D150


B151


B152


B153


B154


B155


B157


B159


B163


B164


05/11/2023 04:43:00 905Hosp





















Crossfoot

26xx 26xx

— — — — — — — — — — — — — — — — — — — — — — — —

— — — — — — — — — — — — — — — —

— — — — — — — — — —

— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

$ — $ —

OK OK

A B C D E R S12

3

4

5

67

8

910

177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240

C5


C7


B179

added net 2011

B180


B181


B182


B193


B194


B200


B201


B209


B210


B211


B221


B226


B227


B229


B230


R234


S234


05/11/2023 04:43:00 906-6B


Notes: This worksheet is only for Deferred Comp, so NA for all others.

Agency No: 6B Preparer/Phone: Agency Name: Deferred Compensation PlanGASB Fund No: 3324 Email: 0

Column JAssets June 30,2018Cash and cash equivalents ...................................................................................................... $ — Investments: U.S. government and agency securities................................................................................. — Mortgage pass throughs.......................................................................................................... — Collateralized mortgage obligations........................................................................................ — Government bonds.................................................................................................................. — Asset-backed securities.......................................................................................................... — Negotiable certificates of deposit............................................................................................ — Repurchase agreements......................................................................................................... — Commercial paper................................................................................................................... — Annuity contracts..................................................................................................................... — Corporate bonds..................................................................................................................... — Certificates of deposit.............................................................................................................. — Collective investment funds.................................................................................................... — Pooled debt funds................................................................................................................... — Unallocated insurance contracts............................................................................................. — Synthetic guaranteed investment contracts............................................................................ — Non-State Treasurer pooled investments............................................................................... — Securities lending collateral...................................................................................................... — Receivables: Accounts receivable................................................................................................................ — Interest receivable................................................................................................................... — Contributions receivable.......................................................................................................... — Notes receivable....................................................................................................................... — Inventories................................................................................................................................. — Sureties..................................................................................................................................... — Capital assets-nondepreciable ................................................................................................. — Capital assets-depreciable, net ................................................................................................ — Total Assets.............................................................................................................................. —

LiabilitiesAccounts payable and accrued liabilities: Accounts payable.................................................................................................................. — Intergovernmental payables.................................................................................................. — Benefits payable.................................................................................................................... — Obligations under securities lending......................................................................................... — Unearned revenue.................................................................................................................... — Deposits payable....................................................................................................................... — Funds held for others................................................................................................................ — Compensated absences........................................................................................................... — Total Liabilities.......................................................................................................................... —

Net PositionRestricted for: Other employee benefits......................................................................................................... — Total Net Position...................................................................................................................... $ —

Offline Fiduciary Proforma for Deferred Compensation Plan Stmt of Net Position & Stmt of Changes in Net Postion - 906-6B

Instructions: Please key current year financial statements to Column J, except for shaded cells and totals.

05/11/2023 04:43:00 906-6B

Stmnt of Fid Net Position verification........................................................................................ In Balance

05/11/2023 04:43:00 906-6B

Additions: FYE June 30,2018Contributions: Employer................................................................................................................................. $ — Members................................................................................................................................. — Trustee deposits...................................................................................................................... — Other contributions.................................................................................................................. — Total contributions................................................................................................................. — Investment income: Investment earnings (loss)...................................................................................................... — Less investment expenses...................................................................................................... — Net investment income (loss)................................................................................................ — Other additions: Fees, licenses and fines.......................................................................................................... — Interest earnings on loans....................................................................................................... — Miscellaneous......................................................................................................................... — Total other additions.............................................................................................................. — Total additions........................................................................................................................... —

Deductions:Claims and benefits................................................................................................................... — Refund of contributions............................................................................................................. — Administrative expenses........................................................................................................... — Other deductions....................................................................................................................... — Total deductions...................................................................................................................... — Change in net position.......................................................................................................... — Net position - beginning............................................................................................................ 1,248,221,666.20 Restatement.............................................................................................................................. — Net position - ending................................................................................................................. 1,248,221,666.20

Stmnt of Changes in Net Position verification........................................................................... NOT BALANCED

J85

Complete the Index sheet first. This cell uses the agency number from the Index Sheet to populate the beginning net asets number from the NetAssets table built from the prior year CAFR ending net asset balance. Any difference must be entered on the restatement line.

05/11/2023 04:43:00 906-6C


Notes: This worksheet is only for 401(k) , so NA for all others.

Agency No: 6C Preparer/Phone: Agency Name: NC 401(k) PlanGASB Fund No: 3318 Email: 0

Column JAssets June 30,2018Cash and cash equivalents ...................................................................................................... $ — Investments: U.S. government and agency securities................................................................................. — Mortgage pass throughs......................................................................................................... — Collateralized mortgage obligations........................................................................................ — Government bonds.................................................................................................................. — Asset-backed securities.......................................................................................................... — Negotiable certificates of deposit............................................................................................ — Repurchase agreements......................................................................................................... — Commercial paper................................................................................................................... — Annuity contracts..................................................................................................................... — Corporate bonds..................................................................................................................... — Certificates of deposit.............................................................................................................. — Collective investment funds.................................................................................................... — Pooled debt funds................................................................................................................... — Unallocated insurance contracts............................................................................................. — Synthetic guaranteed investment contracts............................................................................ — Non-State Treasurer pooled investments............................................................................... — Securities lending collateral...................................................................................................... — Receivables: Accounts receivable................................................................................................................ — Interest receivable................................................................................................................... — Contributions receivable......................................................................................................... — Notes receivable....................................................................................................................... — Inventories................................................................................................................................. — Sureties..................................................................................................................................... — Capital assets-nondepreciable ................................................................................................. — Capital assets-depreciable, net ................................................................................................ — Total Assets.............................................................................................................................. —

LiabilitiesAccounts payable and accrued liabilities: Accounts payable.................................................................................................................. — Intergovernmental payables.................................................................................................. — Benefits payable.................................................................................................................... — Obligations under securities lending......................................................................................... — Unearned revenue.................................................................................................................... — Deposits payable....................................................................................................................... — Funds held for others................................................................................................................ — Compensated absences........................................................................................................... — Total Liabilities.......................................................................................................................... —

Net PositionRestricted for: Pension benefits...................................................................................................................... — Total Net Position...................................................................................................................... $ —

Stmnt of Fid Net Position verification........................................................................................ In Balance

Offline Fiduciary Proforma for NC 401(k) Plan Stmt of Net Position & Stmt of Changes in Net Postion - 906-6C

Instructions: Please key current year financial statements to Column J, except for shaded cells and totals.

05/11/2023 04:43:00 906-6C

Additions: FYE June 30,2018Contributions: Employer................................................................................................................................. $ — Members................................................................................................................................. — Trustee deposits...................................................................................................................... — Other contributions.................................................................................................................. — Total contributions................................................................................................................. — Investment income: Investment earnings (loss)...................................................................................................... — Less investment expenses...................................................................................................... — Net investment income (loss)................................................................................................ — Other additions: Fees, licenses and fines......................................................................................................... — Interest earnings on loans....................................................................................................... — Miscellaneous......................................................................................................................... — Total other additions.............................................................................................................. — Total additions........................................................................................................................... —

Deductions:Claims and benefits................................................................................................................... — Refund of contributions............................................................................................................. — Administrative expenses........................................................................................................... — Other deductions....................................................................................................................... — Total deductions...................................................................................................................... — Change in net position.......................................................................................................... — Net position - beginning............................................................................................................ 8,839,530,736.23 Restatement.............................................................................................................................. — Net position - ending................................................................................................................. 8,839,530,736.23

Stmnt of Changes in Net Position verification........................................................................... NOT BALANCED

J85

Complete the Index sheet first. This cell uses the agency number from the Index Sheet to populate the beginning net asets number from the NetAssets table built from the prior year CAFR ending net asset balance. Any difference must be entered on the restatement line.

906-6BC (143 of 279)


This worksheet is only for Def Comp and 401(k) combined CAFR Pkg so is NA for all others.Agency No: 6BC Preparer/Phone: Agency Name: Deferred Comp & NC 401(k) PlanGASB Fund No: 3324&3318 Email: 0

Total Def Comp + 401(k)Assets June 30,2018Cash and cash equivalents .................................................................................................... $ — Investments:

U.S. government and agency securities............................................................................... — Mortgage pass throughs....................................................................................................... — Collateralized mortgage obligations...................................................................................... — Government bonds............................................................................................................... — Asset-backed securities........................................................................................................ — Negotiable certificates of deposit.......................................................................................... — Repurchase agreements...................................................................................................... — Commercial paper................................................................................................................ — Annuity contracts.................................................................................................................. — Corporate bonds................................................................................................................... — Certificates of deposit........................................................................................................... — Collective investment funds.................................................................................................. — Pooled debt funds................................................................................................................ — Unallocated insurance contracts........................................................................................... — Synthetic guaranteed investment contracts.......................................................................... — Non-State Treasurer pooled investments............................................................................. — Securities lending collateral.................................................................................................... — Receivables: — Accounts receivable............................................................................................................. — Interest receivable................................................................................................................ — Contributions receivable....................................................................................................... — Notes receivable..................................................................................................................... — Inventories............................................................................................................................. — Sureties.................................................................................................................................. — Capital assets-nondepreciable ............................................................................................... — Capital assets-depreciable, net .............................................................................................. — Total Assets........................................................................................................................... —

LiabilitiesAccounts payable and accrued liabilities:

Accounts payable............................................................................................................... — Intergovernmental payables............................................................................................... — Benefits payable................................................................................................................. — Obligations under securities lending....................................................................................... — Unearned revenue.................................................................................................................. — Deposits payable.................................................................................................................... — Funds held for others............................................................................................................. — Compensated absences......................................................................................................... — Total Liabilities........................................................................................................................ —

Net PositionRestricted for: Pension benefits................................................................................................................... — Other employee benefits...................................................................................................... — Total Net Position................................................................................................................... $ —

Offline Fiduciary Proforma-Deferred Comp and NC 401(k) Combining Stmt of Net Position & Stmt of Changes in Net Postion - 906-6BC

Note: Please do not key to this worksheet. It is populated from the 906-6B and 906-6C worksheets

906-6BC (144 of 279)

Stmnt of Fid Net Position verification...................................................................................... In Balance

906-6BC (145 of 279)

Total Def Comp + 401(k)Additions: FYE June 30,2018Contributions: Employer.............................................................................................................................. $ — Members.............................................................................................................................. — Trustee deposits................................................................................................................... — Other contributions............................................................................................................... — Total contributions.............................................................................................................. — Investment income: Investment earnings (loss)................................................................................................... — Less investment expenses................................................................................................... — Net investment income (loss)............................................................................................. — Other additions:

Fees, licenses and fines....................................................................................................... — Interest earnings on loans.................................................................................................... — Miscellaneous...................................................................................................................... — Total other additions........................................................................................................... — Total additions........................................................................................................................ —

Deductions:Claims and benefits................................................................................................................ — Refund of contributions........................................................................................................... — Administrative expenses......................................................................................................... — Other deductions.................................................................................................................... — Total deductions................................................................................................................... — Change in net position........................................................................................................ — Net position - beginning.......................................................................................................... 10,087,752,402.43 Restatement........................................................................................................................... — Net position - ending.............................................................................................................. 10,087,752,402.43

Net Position verification between SNP & O/S........................................................................ NOT BALANCED

907


Offline Agency Funds Proforma - Stmt of Changes in Assets & Liabilities - 907

Agency No: 01 Preparer/Phone: Agency Name: North Carolina General AssemblyGASB Fund No: Email: 0

Additions DeductionsAssetsCash & Cash Equivalents - - - - Investments: Annuity contracts - - - - Bank investment contracts - - - - U.S. Govt. securities - - - - State and municipal securities - - - - Corporate bonds - - - - Commercial paper - - - - Corporate stocks - - - - Mutual funds - - - - Certificates of deposit - - - - Receivables: Accounts receivables - - - - Interest receivable - - - - Contributions receivable - - - - Notes receivables - - - - Inventories - - - - Sureties - - - - Capital assets-nondepreciable - - - - Capital assets-depreciable,net - - - -

Total Assets - - - -

LiabilitiesFunds Held for Others - - - -

Total Liabilities - - - -

- - - -

BalanceJuly 1, 2017

BalanceJune 30, 2018

05/11/2023 04:43:00 910 (147 of 279)

Office of the State Controller 2018 CAFR Worksheets Percent change 15%

Offline Computed Variances - 910 $ value of change $ 10,000,000 From the 905 for Analytical Review ws 625 Number of comments 0

Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email: 0GASB Fund No: #N/A

From 905 Tab From PriorYr905 tab For ws 625FY2017-2018 FY2016-2017 Difference % Diff C=Comment

Current Assets:1000 Cash and cash equivalents .............................................. $ — #N/A #N/A #N/A 1010 Pooled cash...................................................................... — #N/A #N/A #N/A 1050 Investments ...................................................................... — #N/A #N/A #N/A 1060 Pooled investments .......................................................... — #N/A #N/A #N/A 1090 Securities lending collateral.............................................. — #N/A #N/A #N/A

Receivables:

1110 Accounts receivable, net............................................... — #N/A #N/A #N/A 1120 Intergovernmental receivables...................................... — #N/A #N/A #N/A 1130 Interest receivable......................................................... — #N/A #N/A #N/A 1160 Other receivables, net................................................... — #N/A #N/A #N/A 1190 Due from State of NC component units............................ — #N/A #N/A #N/A 1195 Due from agency/institution component units................... — #N/A #N/A #N/A 1200 Due from primary government.......................................... — #N/A #N/A #N/A 1220 Inventories......................................................................... — #N/A #N/A #N/A 1230 Prepaid items.................................................................... — #N/A #N/A #N/A 1210 Notes receivable............................................................... — #N/A #N/A #N/A 1020 Restricted/designated cash and cash equivalents ........... — #N/A #N/A #N/A 1030 Restricted pooled cash...................................................... — #N/A #N/A #N/A 1070 Restricted investments ..................................................... — #N/A #N/A #N/A 1232 Hedging derivatives........................................................... — #N/A #N/A #N/A 1234 Beneficial interest in assets held by others....................... — — — 0.00% 1233 Net OPEB asset................................................................ — — — 0.00%

Total Current Assets......................................................... — #N/A #N/A #N/A

Noncurrent Assets:1300 Investments....................................................................... — #N/A #N/A #N/A 1310 Pooled investments........................................................... — #N/A #N/A #N/A

Receivables:

1340 Accounts receivable, net............................................... — #N/A #N/A #N/A 1345 Intergovernmental receivables...................................... — #N/A #N/A #N/A 1350 Interest receivable......................................................... — #N/A #N/A #N/A 1370 Other receivables, net................................................... — #N/A #N/A #N/A 1400 Notes receivable............................................................... — #N/A #N/A #N/A 1415 Investment in joint venture................................................ — #N/A #N/A #N/A 1420 Prepaid Items.................................................................... — #N/A #N/A #N/A 1270 Restricted/designated cash and cash equivalents ........... — #N/A #N/A #N/A 1280 Restricted/designated pooled cash .................................. — #N/A #N/A #N/A 1410 Restricted investments...................................................... — #N/A #N/A #N/A

Restricted pooled investments.......................................... — — 0.00% 1395 Restricted due from State of NC component units........... — #N/A #N/A #N/A 1390 Restricted due from primary government.......................... — #N/A #N/A #N/A 1432 Hedging derivatives........................................................... — #N/A #N/A #N/A 1434 Beneficial interest in assets held by others....................... — — — 0.00% 1433 Net OPEB asset................................................................ — — — 0.00%

Thresholds:

Note: Please do not key to this worksheet. It is populated from the 905 and PriorYr905 worksheets, so the cells are locked.

SNP - ASSETS

C7


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Thresholds:


Capital assets - nondepreciable:

1480 Land and permanent easements.................................. — #N/A #N/A #N/A 1490 Art, literature and artifacts, nondepreciable.................. — #N/A #N/A #N/A 1500 Construction in progress............................................... — #N/A #N/A #N/A 1503 Computer software in deveopment............................... — #N/A #N/A #N/A 1505 Patents in development................................................. — #N/A #N/A #N/A 1506 Other intangible assets, nondepreciable....................... — #N/A #N/A #N/A

Total capital assets, nondepreciable................................. — #N/A #N/A #N/A

Capital assets - depreciable:

1520 Buildings........................................................................ — #N/A #N/A #N/A 1530 Machinery and equipment............................................. — #N/A #N/A #N/A 1540 Art, literature and artifacts, depreciable........................ — #N/A #N/A #N/A 1550 General infrastructure................................................... — #N/A #N/A #N/A 1553 Computer software ....................................................... — #N/A #N/A #N/A 1555 Patents.......................................................................... — #N/A #N/A #N/A 1560 Other intangible assets, depreciable............................. — #N/A #N/A #N/A 1570 Accumulated depreciation................................................. — #N/A #N/A #N/A

Total Capital assets - depreciable, net.............................. — #N/A #N/A #N/A

Total Noncurrent Assets.................................................... — #N/A #N/A #N/A

Total Assets...................................................................... — #N/A #N/A #N/A

DEFERRED OUTFLOWS OF RESOURCES1234 Accumulated decrease in fair value of hedging derivative ........ — #N/A #N/A #N/A 1236 Deferred loss on refunding......................................................... — #N/A #N/A #N/A 1237 Deferred outflows for pensions................................................... — #N/A #N/A #N/A 1240 Deferred outflows for OPEB....................................................... — — — 0.00% 1238 Excess consideration provided for acquisition............................ — #N/A #N/A #N/A 1239 Other deferred outflows.............................................................. — #N/A #N/A #N/A

Total Deferred Outflows of Resources.............................. — #N/A #N/A #N/A

LIABILITIES Current Liabilities:Accounts payable and accrued liabilities:

1640 Accounts payable.......................................................... — #N/A #N/A #N/A 1650 Accrued payroll............................................................. — #N/A #N/A #N/A 1660 Intergovernmental payables.......................................... — #N/A #N/A #N/A 1670 Claims payable.............................................................. — #N/A #N/A #N/A 1840 Interest payable................................................................. — #N/A #N/A #N/A

Short-term debt: 1788 Revolving line of credit and loans payable................... — #N/A #N/A #N/A 1785 Commercial paper payable........................................... — #N/A #N/A #N/A 1787 Bond anticipation notes payable................................... — #N/A #N/A #N/A 1730 Due to State of NC component units................................ — #N/A #N/A #N/A 1735 Due to agency/institution component units....................... — #N/A #N/A #N/A 1740 Due to primary government............................................... — #N/A #N/A #N/A 1890 Unearned revenue............................................................ — #N/A #N/A #N/A 1750 Obligations under reverse repurchase agreements.......... — #N/A #N/A #N/A 1760 Obligations under securities lending................................. — #N/A #N/A #N/A 1870 Deposits payable............................................................... — #N/A #N/A #N/A 1880 Funds held for others........................................................ — #N/A #N/A #N/A 1762 Hedging derivatives liability............................................... — #N/A #N/A #N/A 1770 Notes payable - current..................................................... — #N/A #N/A #N/A 1780 Capital leases payable - current....................................... — #N/A #N/A #N/A 1800 Bonds and similar debt payable, net - current.................. — #N/A #N/A #N/A 1850 Arbitrage rebate payable - current.................................... — #N/A #N/A #N/A 1851 Workers compensation - current....................................... — #N/A #N/A #N/A 1786 Annuity and life income payable - current......................... — #N/A #N/A #N/A 1855 Pollution remediation payable - current............................ — #N/A #N/A #N/A 1860 Compensated absences-current ................................................ — #N/A #N/A #N/A 1868 Net pension liability-current........................................................ — #N/A #N/A #N/A 1869 Net OPEB liability-current........................................................... — — — 0.00% 1865 Liability insurance trust fund payable - current................. — #N/A #N/A #N/A 1866 Other long-term liabilities - current.................................... — #N/A #N/A #N/A

Total Current Liabilities..................................................... — #N/A #N/A #N/A

C7


F79


B80


B81


B82

Starting FY2015 with implementation of GASB 68 - for new NCAS Acct 129710 Deferred outflows for pensions. For more info, see acct definition and the GASB Resources webpage available from the OSC homepage www.osc.nc.gov.

B84

Starting FY2015 with implementation of GASB 69 Government Combinations and Disposals of Government Operations. For new NCAS Acct 129705 Excess consideration provided for acquisition. For more info, see acct definition and the GASB Resources webpage available from the OSC homepage www.osc.nc.gov

B85

Starting FY2014 for GASB65- new acct 129703 Other Deferred outflow of resources, per GASB 65 that are not classified in a more specific account.For more info go to GASB Resources webpage available from OSC home page www.osc.nc.gov FY15 updated caption from "Deferred outflows-other" to "Other deferred outflows" to be consistent w/ CAFR.

B116


B117


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Thresholds:


C7


05/11/2023 04:43:01 910 (150 of 279)





Thresholds:



1940 Accounts payable.......................................................... — #N/A #N/A #N/A 1950 Intergovernmental payables.......................................... — #N/A #N/A #N/A 1960 Claims payable.............................................................. — #N/A #N/A #N/A 2020 Advance from primary government................................... — #N/A #N/A #N/A 2097 Unearned revenue............................................................ — #N/A #N/A #N/A 2070 Deposits payable............................................................... — #N/A #N/A #N/A 2080 Funds held for others........................................................ — #N/A #N/A #N/A 2024 Hedging derivatives liability............................................... — #N/A #N/A #N/A 2030 Notes payable................................................................... — #N/A #N/A #N/A 2040 Capital leases payable...................................................... — #N/A #N/A #N/A 2050 Bonds and similar debt payable, net................................. — #N/A #N/A #N/A 2060 Arbitrage rebate payable................................................... — #N/A #N/A #N/A 2061 Workers compensation..................................................... — #N/A #N/A #N/A 2045 Annuity and life income payable....................................... — #N/A #N/A #N/A 2085 Pollution remediation payable........................................... — #N/A #N/A #N/A 2090 Compensated absences ............................................................ — #N/A #N/A #N/A 2098 Net pension liability .................................................................... — #N/A #N/A #N/A 2099 Net OPEB liability.............................................................. — — — 0.00% 2095 Liability insurance trust fund payable................................ — #N/A #N/A #N/A 2096 Other long-term liabilities.................................................. — #N/A #N/A #N/A

Total noncurrent Liabilities................................................ — #N/A #N/A #N/A

Total Liabilities.................................................................. — #N/A #N/A #N/A

DEFERRED INFLOWS OF RESOURCES1764 Accumulated increase in fair value of hedging derivative ......... — #N/A #N/A #N/A 2026 Serv concess arrangmt revenue applicable to future yrs .......... — #N/A #N/A #N/A 1766 Deferred gain on refunding ........................................................ — #N/A #N/A #N/A 1768 Deferred inflows-nonexchange transactions.............................. — #N/A #N/A #N/A 1765 Deferred state aid....................................................................... — #N/A #N/A #N/A 1772 Deferred inflows for irrevocable split-interest agreements......... — — — 0.00% 1767 Deferred inflows for pensions..................................................... — #N/A #N/A #N/A 1771 Deferred inflows for OPEB......................................................... — — — 0.00% 1769 Other deferred inflows................................................................ — #N/A #N/A #N/A

Total deferred inflows of resources........................... — #N/A #N/A #N/A

Net Position: Review net position changes and classifications for reasonableness2130 Net Investment in capital assets....................................... — #N/A #N/A #N/A

Restricted Nonexpendable:

2140 Higher education......................................................... — #N/A #N/A #N/A

2141 Health and human services........................................ — #N/A #N/A #N/A

2142 Economic development............................................... — #N/A #N/A #N/A

Restricted Expendable:

2150 Higher education......................................................... — #N/A #N/A #N/A

2151 Health and human services........................................ — #N/A #N/A #N/A

2152 Economic development............................................... — #N/A #N/A #N/A

2180 Unrestricted....................................................................... — #N/A #N/A #N/A

Total Net Position.............................................................. $ — #N/A #N/A #N/A

Statement of Net Position verification In Bal. #N/AVerification: Assets + Def. Outflows - Liab. - Def. Inflows = Net Position

C7


B140


B141


F149


B150


B151


B152


B153


B154


B156


B158


05/11/2023 04:43:01 910 (151 of 279)





Thresholds:


SRECNPOperating Revenues: FYE June 30,2018 FYE June 30,2017

2310 Sales and services, net..................................................... — #N/A #N/A #N/A 2320 Student tuition and fees, net............................................. — #N/A #N/A #N/A 2330 Patient services, net.......................................................... — #N/A #N/A #N/A 2350 Federal appropriations...................................................... — #N/A #N/A #N/A 2370 Federal grants and contracts............................................ — #N/A #N/A #N/A 2390 State and local grants and contracts................................. — #N/A #N/A #N/A 2400 Nongovernmental grants and contracts............................ — #N/A #N/A #N/A 2410 Interest earnings on loans................................................. — #N/A #N/A #N/A 2420 Rental and lease earnings................................................ — #N/A #N/A #N/A 2430 Fees, licenses and fines.................................................... — #N/A #N/A #N/A 2450 Miscellaneous................................................................... — #N/A #N/A #N/A

Total operating revenues.................................................. — #N/A #N/A #N/A

Operating Expenses:2490 Personal services....................................................................... — #N/A #N/A #N/A 2510 Supplies and materials...................................................... — #N/A #N/A #N/A 2520 Services............................................................................ — #N/A #N/A #N/A 2550 Cost of goods sold............................................................ — #N/A #N/A #N/A 2540 Claims and benefits........................................................... — #N/A #N/A #N/A 2560 Depreciation...................................................................... — #N/A #N/A #N/A 2570 Insurance and bonding...................................................... — #N/A #N/A #N/A 2590 Scholarships and fellowships............................................ — #N/A #N/A #N/A

Other:

2610 Other fixed charges....................................................... — #N/A #N/A #N/A 2625 Grants, state aid & subsidies........................................ — #N/A #N/A #N/A 2630 Other expenses............................................................. — #N/A #N/A #N/A

Total operating expenses.................................................. — #N/A #N/A #N/A

Operating income (loss).................................................... — #N/A #N/A #N/A

Nonoperating Revenues (Expenses):2690 State appropriations.......................................................... — #N/A #N/A #N/A 2691 State aid - general............................................................. — #N/A #N/A #N/A 2692 State aid - program........................................................... — #N/A #N/A #N/A 2700 Noncapital grant revenue.................................................. — #N/A #N/A #N/A 2710 Noncapital gifts, net........................................................... — #N/A #N/A #N/A 2720 Interest and fees expense................................................. — #N/A #N/A #N/A 2740 Gain on sale of property & equipment.............................. — #N/A #N/A #N/A 2750 Loss on sale of property & equipment.............................. — #N/A #N/A #N/A 2755 Gain (Loss) on in-substance defeasance of debt............. — — — 0.00% 2760 Investment earnings.......................................................... — #N/A #N/A #N/A 2770 Insurance recoveries......................................................... — #N/A #N/A #N/A 2780 Grants, aid and subsidies expense................................... — #N/A #N/A #N/A 2785 Federal interest subsidy on debt...................................... — #N/A #N/A #N/A 2800 Miscellaneous nonoperating revenue............................... — #N/A #N/A #N/A 2810 Miscellaneous nonoperating expense............................... — #N/A #N/A #N/A

Total nonoperating revenues (expenses)......................... — #N/A #N/A #N/A

Income before other rev, exp, gains, or losses................. — #N/A #N/A #N/A

2870 State capital aid................................................................. — #N/A #N/A #N/A 2880 Capital grants.................................................................... — #N/A #N/A #N/A 2890 Capital gifts, net................................................................ — #N/A #N/A #N/A 2900 Additions to endowments.................................................. — #N/A #N/A #N/A 2940 University transfers........................................................... — #N/A #N/A #N/A 2950 Special items..................................................................... — #N/A #N/A #N/A 2960 Extraordinary items........................................................... — #N/A #N/A #N/A

Increase (Decrease) in Net Position................................. — #N/A #N/A #N/A Review

2980 Net position—beginning of year........................................ #N/A #N/A #N/A #N/A Net Position for

2990 Restatements.................................................................... — #N/A #N/A #N/A reasonableness

Net position—end of year.................................................. #N/A #N/A

Net position between Stmt of Net Position and O/S #N/A #N/A

C7


B192


B208


B209


B210


B225


05/11/2023 04:43:01 910Hosp (152 of 279)


$ value of change $ 40,000,000 Number of comments 0


From 905Hosp Tab From PriorYr905 tab For ws 625FY2017-2018 FY2016-2017 Difference % Diff C=Comment

Current Assets:

1000 Cash and cash equivalents .................................................. $ — #N/A #N/A #N/A 1010 Pooled cash.......................................................................... — #N/A #N/A #N/A 1050 Investments .......................................................................... — #N/A #N/A #N/A 1060 Pooled investments .............................................................. — #N/A #N/A #N/A 1090 Securities lending collateral.................................................. — #N/A #N/A #N/A

Receivables:1110 Accounts receivable, net................................................... — #N/A #N/A #N/A 1120 Intergovernmental receivables.......................................... — #N/A #N/A #N/A 1130 Interest receivable............................................................. — #N/A #N/A #N/A 1160 Other receivables, net....................................................... — #N/A #N/A #N/A 1190 Due from State of NC component units................................ — #N/A #N/A #N/A 1195 Due from agency/institution component units....................... — #N/A #N/A #N/A 1200 Due from primary government.............................................. — #N/A #N/A #N/A 1220 Inventories............................................................................. — #N/A #N/A #N/A 1230 Prepaid items........................................................................ — #N/A #N/A #N/A 1210 Notes receivable................................................................... — #N/A #N/A #N/A 1020 Restricted/designated cash and cash equivalents ............... — #N/A #N/A #N/A 1030 Restricted pooled cash......................................................... — #N/A #N/A #N/A 1070 Restricted investments ......................................................... — #N/A #N/A #N/A 1232 Hedging derivatives.............................................................. — #N/A #N/A #N/A 1234 Beneficial interest in assets held by others........................... — — — 0.00% 1233 Net OPEB asset.................................................................... — — — 0.00%

Total Current Assets............................................................. — #N/A #N/A #N/A

Noncurrent Assets:1300 Investments........................................................................... — #N/A #N/A #N/A 1310 Pooled investments............................................................... — #N/A #N/A #N/A

Receivables:

1340 Accounts receivable, net................................................... — #N/A #N/A #N/A 1345 Intergovernmental receivables.......................................... — #N/A #N/A #N/A 1350 Interest receivable............................................................. — #N/A #N/A #N/A 1370 Other receivables, net....................................................... — #N/A #N/A #N/A 1400 Notes receivable................................................................... — #N/A #N/A #N/A 1415 Investment in joint venture.................................................... — #N/A #N/A #N/A 1420 Prepaid Items........................................................................ — #N/A #N/A #N/A 1270 Restricted/designated cash and cash equivalents ............... — #N/A #N/A #N/A 1280 Restricted/designated pooled cash ...................................... — #N/A #N/A #N/A 1410 Restricted investments.......................................................... — #N/A #N/A #N/A

Restricted pooled investments.............................................. — — 0.00% 1395 Restricted due from State of NC component units............... — #N/A #N/A #N/A 1390 Restricted due from primary government.............................. — #N/A #N/A #N/A 1432 Hedging derivatives.............................................................. — #N/A #N/A #N/A 1434 Beneficial interest in assets held by others........................... — — — 0.00% 1433 Net OPEB asset.................................................................... — — — 0.00%

Thresholds:

Offline Computed Variances - 910HospFor 48X UNC Health Care Combined Pkg; NA for others

Note: Please do not key to this worksheet. It is populated from the 905Hosp and PriorYr905 worksheets, so the cells are locked.

SNP - ASSETS

C7


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Thresholds:



Capital assets - nondepreciable:

1480 Land and permanent easements...................................... — #N/A #N/A #N/A 1490 Art, literature and artifacts, nondepreciable...................... — #N/A #N/A #N/A 1500 Construction in progress................................................... — #N/A #N/A #N/A 1503 Computer software in deveopment................................... — #N/A #N/A #N/A 1505 Patents in development.................................................... — #N/A #N/A #N/A 1506 Other intangible assets, nondepreciable.......................... — #N/A #N/A #N/A

Total capital assets, nondepreciable..................................... — #N/A #N/A #N/ACapital assets - depreciable:

1520 Buildings............................................................................ — #N/A #N/A #N/A 1530 Machinery and equipment................................................. — #N/A #N/A #N/A 1540 Art, literature and artifacts, depreciable............................ — #N/A #N/A #N/A 1550 General infrastructure....................................................... — #N/A #N/A #N/A 1553 Computer software ........................................................... — #N/A #N/A #N/A 1555 Patents.............................................................................. — #N/A #N/A #N/A 1560 Other intangible assets, depreciable................................. — #N/A #N/A #N/A 1570 Accumulated depreciation..................................................... — #N/A #N/A #N/A

Total Capital assets - depreciable, net.................................. — #N/A #N/A #N/A

Total Noncurrent Assets....................................................... — #N/A #N/A #N/A

Total Assets.......................................................................... — #N/A #N/A #N/A

DEFERRED OUTFLOWS OF RESOURCES1234 Accumulated decr in fair value of hedging derivative .................... — #N/A #N/A #N/A 1236 Deferred loss on refunding............................................................. — #N/A #N/A #N/A 1237 Deferred outflows for pensions....................................................... — #N/A #N/A #N/A 1240 Deferred outflows for OPEB........................................................... — — — 0.00% 1238 Excess consideration provided for acquisition............................... — #N/A #N/A #N/A 1239 Other deferred outflows.................................................................. — #N/A #N/A #N/A

Total Deferred Outflows of Resources.................................. — #N/A #N/A #N/A


1640 Accounts payable.............................................................. — #N/A #N/A #N/A 1650 Accrued payroll................................................................. — #N/A #N/A #N/A 1660 Intergovernmental payables.............................................. — #N/A #N/A #N/A 1670 Claims payable................................................................. — #N/A #N/A #N/A 1840 Interest payable..................................................................... — #N/A #N/A #N/A

Short-term debt: 1788 Revolving line of credit and loans payable....................... — #N/A #N/A #N/A 1785 Commercial paper payable............................................... — #N/A #N/A #N/A 1787 Bond anticipation notes payable....................................... — #N/A #N/A #N/A 1730 Due to State of NC component units.................................... — #N/A #N/A #N/A 1735 Due to agency/institution component units........................... — #N/A #N/A #N/A 1740 Due to primary government.................................................. — #N/A #N/A #N/A 1890 Unearned revenue................................................................ — #N/A #N/A #N/A 1750 Obligations under reverse repurchase agreements.............. — #N/A #N/A #N/A 1760 Obligations under securities lending..................................... — #N/A #N/A #N/A 1870 Deposits payable.................................................................. — #N/A #N/A #N/A 1880 Funds held for others............................................................ — #N/A #N/A #N/A 1762 Hedging derivatives liability................................................... — #N/A #N/A #N/A 1770 Notes payable - current......................................................... — #N/A #N/A #N/A 1780 Capital leases payable - current........................................... — #N/A #N/A #N/A 1800 Bonds and similar debt payable, net - current...................... — #N/A #N/A #N/A 1850 Arbitrage rebate payable - current........................................ — #N/A #N/A #N/A 1851 Workers compensation - current........................................... — #N/A #N/A #N/A 1786 Annuity and life income payable - current............................. — #N/A #N/A #N/A 1855 Pollution remediation payable - current................................ — #N/A #N/A #N/A 1860 Compensated absences-current ................................................... — #N/A #N/A #N/A 1868 Net pension liability-current (ws 310)............................................. — #N/A #N/A #N/A 1869 Net OPEB liability-current (ws 310)...................................... — — — 0.00% 1865 Liability insurance trust fund payable - current..................... — #N/A #N/A #N/A 1866 Other long-term liabilities - current........................................ — #N/A #N/A #N/A

C7


F79


B80


B81


B82

Starting FY2015 with implementation of GASB 68 - for new NCAS Acct 129710 Deferred outflows for pensions. For more info, see acct definition and the GASB Resources webpage available from the OSC homepage www.osc.nc.gov.

B84

Starting FY2015 with implementation of GASB 69 Government Combinations and Disposals of Government Operations. For new NCAS Acct 129705 Excess consideration provided for acquisition. For more info, see acct definition and the GASB Resources webpage available from the OSC homepage www.osc.nc.gov

B85

Starting FY2014 for GASB65- new acct 129703 Other Deferred outflow of resources, per GASB 65 that are not classified in a more specific account.For more info go to GASB Resources webpage available from OSC home page www.osc.nc.gov FY15 updated caption from "Deferred outflows-other" to "Other deferred outflows" to be consistent w/ CAFR.

B116


B117


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Thresholds:



Total Current Liabilities......................................................... — #N/A #N/A #N/A

C7


05/11/2023 04:43:01 910Hosp (155 of 279)





Thresholds:




1940 Accounts payable.............................................................. — #N/A #N/A #N/A 1950 Intergovernmental payables.............................................. — #N/A #N/A #N/A 1960 Claims payable................................................................. — #N/A #N/A #N/A 2020 Advance from primary government....................................... — #N/A #N/A #N/A 2097 Unearned revenue................................................................ — #N/A #N/A #N/A 2070 Deposits payable.................................................................. — #N/A #N/A #N/A 2080 Funds held for others............................................................ — #N/A #N/A #N/A 2024 Hedging derivatives liability................................................... — #N/A #N/A #N/A 2030 Notes payable....................................................................... — #N/A #N/A #N/A 2040 Capital leases payable.......................................................... — #N/A #N/A #N/A 2050 Bonds and similar debt payable, net..................................... — #N/A #N/A #N/A 2060 Arbitrage rebate payable....................................................... — #N/A #N/A #N/A 2061 Workers compensation......................................................... — #N/A #N/A #N/A 2045 Annuity and life income payable........................................... — #N/A #N/A #N/A 2085 Pollution remediation payable............................................... — #N/A #N/A #N/A 2090 Compensated absences ................................................................ — #N/A #N/A #N/A 2098 Net pension liability ........................................................................ — #N/A #N/A #N/A 2099 Net OPEB liability (ws 310)................................................... — — — 0.00% 2095 Liability insurance trust fund payable.................................... — #N/A #N/A #N/A 2096 Other long-term liabilities...................................................... — #N/A #N/A #N/A

Total noncurrent Liabilities.................................................... — #N/A #N/A #N/A

Total Liabilities...................................................................... — #N/A #N/A #N/A

DEFERRED INFLOWS OF RESOURCES1764 Accumulated incr in fair value of hedging derivative ..................... — #N/A #N/A #N/A 2026 Serv concess arrangmt rev applicable to future yrs ...................... — #N/A #N/A #N/A 1766 Deferred gain on refunding ............................................................ — #N/A #N/A #N/A 1768 Deferred inflows-nonexchange transactions.................................. — #N/A #N/A #N/A 1765 Deferred state aid........................................................................... — #N/A #N/A #N/A 1772 Deferred inflows for irrevocable split-interest agreements............. — — — 0.00% 1767 Deferred inflows for pensions......................................................... — #N/A #N/A #N/A 1771 Deferred inflows for OPEB............................................................. — — — 0.00% 1769 Other deferred inflows.................................................................... — #N/A #N/A #N/A

Total deferred inflows of resources............................... — #N/A #N/A #N/A

Net Position: Review net position changes and classifications for reasonableness2130 Net Investment in capital assets........................................... — #N/A #N/A #N/A

Restricted Nonexpendable:

2140 Higher education............................................................. — #N/A #N/A #N/A

2141 Health and human services............................................ — #N/A #N/A #N/A

2142 Economic development................................................... — #N/A #N/A #N/A

Restricted Expendable:

2150 Higher education............................................................. — #N/A #N/A #N/A

2151 Health and human services............................................ — #N/A #N/A #N/A

2152 Economic development................................................... — #N/A #N/A #N/A

2180 Unrestricted........................................................................... — #N/A #N/A #N/A

Total Net Position.................................................................. $ — #N/A #N/A #N/A

Statement of Net Position verification In Bal. #N/AVerification: Assets + Def. Outflows - Liab. - Def. Inflows = Net Position

C7


B140


B141


F149


B150


B151


B152


B153


B154


B156


B158


05/11/2023 04:43:01 910Hosp (156 of 279)





Thresholds:



SRECNPOperating Revenues: FYE June 30,2018 FYE June 30,2017

2310 Sales and services, net......................................................... — #N/A #N/A #N/A 2320 Student tuition and fees, net................................................. — #N/A #N/A #N/A 2330 Patient services, net.............................................................. — #N/A #N/A #N/A 2350 Federal appropriations.......................................................... — #N/A #N/A #N/A 2370 Federal grants and contracts................................................ — #N/A #N/A #N/A 2390 State and local grants and contracts..................................... — #N/A #N/A #N/A 2400 Nongovernmental grants and contracts................................ — #N/A #N/A #N/A 2410 Interest earnings on loans..................................................... — #N/A #N/A #N/A 2420 Rental and lease earnings.................................................... — #N/A #N/A #N/A 2430 Fees, licenses and fines....................................................... — #N/A #N/A #N/A 2450 Miscellaneous....................................................................... — #N/A #N/A #N/A

Total operating revenues...................................................... — #N/A #N/A #N/A

Operating Expenses:2490 Personal services........................................................................... — #N/A #N/A #N/A 2510 Supplies and materials.......................................................... — #N/A #N/A #N/A 2520 Services................................................................................ — #N/A #N/A #N/A 2550 Cost of goods sold................................................................ — #N/A #N/A #N/A 2540 Claims and benefits.............................................................. — #N/A #N/A #N/A 2560 Depreciation.......................................................................... — #N/A #N/A #N/A 2570 Insurance and bonding.......................................................... — #N/A #N/A #N/A 2590 Scholarships and fellowships................................................ — #N/A #N/A #N/A

Other:

2610 Other fixed charges........................................................... — #N/A #N/A #N/A 2625 Grants, state aid & subsidies............................................ — #N/A #N/A #N/A 2630 Other expenses................................................................. — #N/A #N/A #N/A

Total operating expenses...................................................... — #N/A #N/A #N/A

Operating income (loss)........................................................ — #N/A #N/A #N/A

Nonoperating Revenues (Expenses):2690 State appropriations.............................................................. — #N/A #N/A #N/A 2691 State aid - general................................................................. — #N/A #N/A #N/A 2692 State aid - program............................................................... — #N/A #N/A #N/A 2700 Noncapital grant revenue...................................................... — #N/A #N/A #N/A 2710 Noncapital gifts, net.............................................................. — #N/A #N/A #N/A 2720 Interest and fees expense..................................................... — #N/A #N/A #N/A 2740 Gain on sale of property & equipment.................................. — #N/A #N/A #N/A 2750 Loss on sale of property & equipment.................................. — #N/A #N/A #N/A 2755 Gain (Loss) on in-substance defeasance of debt................. — — — 0.00% 2760 Investment earnings.............................................................. — #N/A #N/A #N/A 2770 Insurance recoveries............................................................. — #N/A #N/A #N/A 2780 Grants, aid and subsidies expense....................................... — #N/A #N/A #N/A 2785 Federal interest subsidy on debt.......................................... — #N/A #N/A #N/A 2800 Miscellaneous nonoperating revenue................................... — #N/A #N/A #N/A 2810 Miscellaneous nonoperating expense................................... — #N/A #N/A #N/A

Total nonoperating revenues (expenses)............................. — #N/A #N/A #N/A

Income before other rev, exp, gains, or losses..................... — #N/A #N/A #N/A

2870 State capital aid..................................................................... — #N/A #N/A #N/A 2880 Capital grants........................................................................ — #N/A #N/A #N/A 2890 Capital gifts, net.................................................................... — #N/A #N/A #N/A 2900 Additions to endowments...................................................... — #N/A #N/A #N/A 2940 University transfers............................................................... — #N/A #N/A #N/A 2950 Special items......................................................................... — #N/A #N/A #N/A 2960 Extraordinary items............................................................... — #N/A #N/A #N/A

Increase (Decrease) in Net Position..................................... — #N/A #N/A #N/A Review

2980 Net position—beginning of year............................................ 2,389,614,147.96 #N/A #N/A #N/A Net Position for

2990 Restatements........................................................................ — #N/A #N/A #N/A reasonableness

Net position—end of year..................................................... $ 2,389,614,147.96 #N/A

Net position between Stmt of Net Position and O/S Error #N/A

C7


B192


B208


B209


B210


B225


911-6B (157 of 279)


Offline Fiduciary Analytical Review for Deferred Comp - Computed Variances - 911-6BNote: for 6B - Deferred Comp only-NA all other agencies

Agency No: 6B Preparer/Phone: Agency Name: Deferred Compensation PlanGASB Fund No: 3324 Email: 0

From 906-6B tab From PriorYr906 tabFY2017-2018 FY2016-2017 Difference % Diff

AssetsCash and cash equivalents ............................................. $ — $ — — 0.00%

Investments:

U.S. government and agency securities......................... — — — 0.00%

Mortgage pass throughs............................................... — — — 0.00%

Collateralized mortgage obligations.............................. — — — 0.00%

Government bonds........................................................ — — — 0.00%

Asset-backed securities................................................. — — — 0.00%

Negotiable certificates of deposit................................... — — — 0.00%

Repurchase agreements................................................ — — — 0.00%

Commercial paper......................................................... — — — 0.00%

Annuity contracts........................................................... — — — 0.00%

Corporate bonds............................................................ — — — 0.00%

Certificates of deposit.................................................... — — — 0.00%

Collective investment funds*.......................................... — 31,894,517.96 (31,894,517.96) (100.00)%

Pooled debt funds.......................................................... — — — 0.00%

Unallocated insurance contracts.................................... — 133,455,399.51 (133,455,399.51) (100.00)%

Synthetic guaranteed investment contracts.................... — 240,399,165.26 (240,399,165.26) (100.00)%

Non-State Treasurer pooled investments...................... — 822,608,152.85 (822,608,152.85) (100.00)%

Securities lending collateral............................................. — — — 0.00%

Receivables: — Accounts receivable..................................................... — 282,351.20 (282,351.20) (100.00)%

Interest receivable....................................................... — — — 0.00%

Contributions receivable.............................................. — 656,740.64 (656,740.64) (100.00)%

Notes receivable.............................................................. — 19,134,410.06 (19,134,410.06) (100.00)%

Inventories....................................................................... — — — 0.00%

Sureties........................................................................... — — — 0.00%

Capital assets-nondepreciable......................................... — — — 0.00%

Capital assets-depreciable, net........................................ — — — 0.00%

Total Assets..................................................................... — 1,248,430,737.48

LIABILITIES Accounts payable and accrued liabilities:

Accounts payable........................................................ — 209,071.28 (209,071.28) (100.00)%

Intergovernmental payables......................................... — — — 0.00%

Benefits payable.......................................................... — — — 0.00%

Obligations under securities lending................................ — — — 0.00%

Unearned revenue........................................................... — — — 0.00%

Deposits payable............................................................. — — — 0.00%

Funds held for others....................................................... — — — 0.00%

Compensated absences.................................................. — — — 0.00%

Total Liabilities................................................................. — 209,071.28 (209,071.28) (100.00)%

Net Position:Held in trust for:

Employees pension and other benefits........................ — 1,248,221,666.20 (1,248,221,666.20) (100.00)%

Total Net Position............................................................ $ — $ 1,248,221,666.20

Statement of Net Position verification In Bal. In Bal.

911-6B (158 of 279)

Additions: FYE June 30,2018 FYE June 30,2017Contributions:

Employer........................................................................ $ — $ 1,585,827.43 (1,585,827.43) (100.00)%

Members........................................................................ — 77,130,063.85 (77,130,063.85) (100.00)%

Trustee deposits............................................................. — — — 0.00%

Other contributions......................................................... — — — 0.00%

Total contributions........................................................ — 78,715,891.28 (78,715,891.28) (100.00)%

Investment income:

Investment earnings(loss)............................................... — 75,733,205.21 (75,733,205.21) (100.00)%

Less investment expenses.............................................. — — — 0.00%

Net investment income(loss)........................................ — 75,733,205.21 (75,733,205.21) (100.00)%

Other additions:

Fees, licenses and fines................................................. — — — 0.00%

Interest earnings on loans............................................... — 797,484.91 (797,484.91) (100.00)%

Miscellaneous................................................................. — 390,841.20 (390,841.20) (100.00)%

Total other additions..................................................... — 1,188,326.11 Total additions................................................................. — 155,637,422.60 (155,637,422.60) (100.00)%

Deductions:Claims and benefits......................................................... — 79,622,853.68 (79,622,853.68) (100.00)%

Refund of contributions.................................................... — — — 0.00%

Administrative expenses.................................................. — 1,680,215.05 (1,680,215.05) (100.00)%

Other deductions............................................................. — — — 0.00%

Total deductions............................................................ — 81,303,068.73 (81,303,068.73) (100.00)%

Change in net assets.................................................... — 74,334,353.87 (74,334,353.87) (100.00)%

Net position—July 1......................................................... 1,248,221,666.20 1,173,887,312.33 74,334,353.87 6.33%

Restatements.................................................................. — — — 0.00%

Net position—June 30...................................................... $ 1,248,221,666.20 1,248,221,666.20

Verification of Net Position between statements NOT In Bal.

* Note caption name changed from Mutual funds for 2011 CAFR to Collective investment funds for 2012 CAFR per request from DST on 7-24-12......................

911-6C (159 of 279)


Offline Fiduciary Analytical Review for NC 401(k) - Computed Variances - 911-6CNote: for 6C - NC 401(k) only-NA all other agencies

Agency No: 6C Preparer/Phone: Agency Name: NC 401(k) PlanGASB Fund No: 3318 Email: 0

From 906-6C tab From PriorYr906 tabFY2017-2018 FY2016-2017 Difference % Diff

AssetsCash and cash equivalents ............................................. $ — $ — — 0.00%

Investments:

U.S. government and agency securities......................... — — — 0.00%

Mortgage pass throughs............................................... — — — 0.00%

Collateralized mortgage obligations.............................. — — — 0.00%

Government bonds........................................................ — — — 0.00%

Asset-backed securities................................................. — — — 0.00%

Negotiable certificates of deposit................................... — — — 0.00%

Repurchase agreements................................................ — — — 0.00%

Commercial paper......................................................... — — — 0.00%

Annuity contracts........................................................... — — — 0.00%

Corporate bonds............................................................ — — — 0.00%

Certificates of deposit.................................................... — — — 0.00%

Collective investment funds*.......................................... — 162,584,250.04 (162,584,250.04) (100.00)%

Pooled debt funds.......................................................... — — — 0.00%

Unallocated insurance contracts.................................... — 680,297,036.49 (680,297,036.49) (100.00)%

Synthetic guaranteed investment contracts.................... — 1,225,449,403.46 (1,225,449,403.46) (100.00)%

Non-State Treasurer pooled investments...................... — 6,477,344,817.91 (6,477,344,817.91) (100.00)%

Securities lending collateral............................................. — — — 0.00%

Receivables: — Accounts receivable..................................................... — 1,442,363.40 (1,442,363.40) (100.00)%

Interest receivable....................................................... — — — 0.00%

Contributions receivable.............................................. — 6,536,681.96 (6,536,681.96) (100.00)%

Notes receivable.............................................................. — 286,941,936.56 (286,941,936.56) (100.00)%

Inventories....................................................................... — — — 0.00%

Sureties........................................................................... — — — 0.00%

Capital assets-nondepreciable......................................... — — — 0.00%

Capital assets-depreciable, net........................................ — — — 0.00%

Total Assets..................................................................... — 8,840,596,489.82

LIABILITIES Accounts payable and accrued liabilities:

Accounts payable........................................................ — 1,065,753.59 (1,065,753.59) (100.00)%

Intergovernmental payables......................................... — — — 0.00%

Benefits payable.......................................................... — — — 0.00%

Obligations under securities lending................................ — — — 0.00%

Unearned revenue........................................................... — — — 0.00%

Deposits payable............................................................. — — — 0.00%

Funds held for others....................................................... — — — 0.00%

Compensated absences.................................................. — — — 0.00%

Total Liabilities................................................................. — 1,065,753.59 (1,065,753.59) (100.00)%

Net Position:Held in trust for:

Employees pension and other benefits........................ — 8,839,530,736.23 (8,839,530,736.23) (100.00)%

Total Net Position............................................................ $ — $ 8,839,530,736.23

Statement of Net Position verification In Bal. In Bal.

911-6C (160 of 279)

Additions: FYE June 30,2018 FYE June 30,2017Contributions:

Employer........................................................................ $ — $ 190,606,259.91 (190,606,259.91) (100.00)%

Members........................................................................ — 325,848,350.13 (325,848,350.13) (100.00)%

Trustee deposits............................................................. — — — 0.00%

Other contributions......................................................... — — — 0.00%

Total contributions........................................................ — 516,454,610.04 (516,454,610.04) (100.00)%

Investment income:

Investment earnings(loss)............................................... — 572,013,288.14 (572,013,288.14) (100.00)%

Less investment expenses.............................................. — — — 0.00%

Net investment income(loss)........................................ — 572,013,288.14 (572,013,288.14) (100.00)%

Other additions:

Fees, licenses and fines................................................. — — — 0.00%

Interest earnings on loans............................................... — 12,137,551.43 (12,137,551.43) (100.00)%

Miscellaneous................................................................. — 2,019,099.40 (2,019,099.40) (100.00)%

Total other additions..................................................... — 14,156,650.83 Total additions................................................................. — 1,102,624,549.01 (1,102,624,549.01) (100.00)%

Deductions:Claims and benefits......................................................... — 448,350,158.60 (448,350,158.60) (100.00)%

Refund of contributions.................................................... — — — 0.00%

Administrative expenses.................................................. — 8,850,422.62 (8,850,422.62) (100.00)%

Other deductions............................................................. — — — 0.00%

Total deductions............................................................ — 457,200,581.22 (457,200,581.22) (100.00)%

Change in net position.................................................. — 645,423,967.79 (645,423,967.79) (100.00)%

Net position—July 1......................................................... 8,839,530,736.23 8,194,106,768.44 645,423,967.79 7.88%

Restatements.................................................................. — — — 0.00%

Net position—June 30...................................................... $ 8,839,530,736.23 8,839,530,736.23

Verification of Net Position between statements NOT In Bal.

* Note caption name changed from Mutual funds for 2011 CAFR to Collective investment funds for 2012 CAFR per request from DST on 7-24-12......................

Explanations


Explanations


GASB Fund No: All Preparer/Phone:

Wksht Explanation

Explanations

Comments


Your Comments and Suggestions


GASB Fund No: All Preparer/Phone:

This sheet is optional but we encourage your participation.The OSC is committed to improving our year end process. We would appreciate any comments or suggestions you may have in this regard. We will use this feedback as a quality tool to enhancethe year end package for next year. Thank you.

Office of the State Controller Functional Table to be used for Worksheets 401, 405, 410, and 415updated 3/10/2017

FunctionGeneral Government 010 010 1100Public Safety, Corrections & Reg 020 022 1100

030 035 1100 1113030 035 1114 1114

General Government 030 035 1115 1121Health & Human Services 030 035 1122 1122General Government 030 035 1123 1398Capital Outlay 030 035 1400 1499General Government 030 035 1500 1599General Government 040 040 1100General Government 050 051 1100General Government 060 060 1100General Government 070 076 1100 1111General Government 070 076 1113 1122Environment & Natural Resource 070 076 1123 1123General Government 070 076 1124 1391Higher Education - Student aid 070 076 1394 1394General Government 070 076 1395 1398General Government 077 078 1100 1106General Government 078 078 1300 1361Environment & Natural Resource 078 078 1362 1362General Government 078 078 1363 1365Transportation 078 078 1371 1371General Government 078 078 1372 1398General Government 070 078 1400 1499

080 083 1100Public Safety, Corrections & Reg 090 090 1100Agriculture 100 101 1100Public Safety, Corrections & Reg 110 111 1100Public Safety, Corrections & Reg 120 124 1100General Government 130 134 1100 1326Environment & Natural Resource 134 134 1330 1330General Government 130 134 1335 1398Capital Outlay 130 134 1400 1499General Government 140 140 1100

150 151 1100Environment & Natural Resource 160 162 1100Environment & Natural Resource 170 170 1100Public Safety, Corrections & Reg 190 193 1100Health & Human Services 200 3ZZ 1100General Government 400 400 1100General Government 410 410 1100 1325Health & Human Services 410 410 1326 1326General Government 410 410 1330 1357Public Safety, Corrections & Reg 410 410 1361 1361General Government 410 410 1362Economic Development 430 436 1100General Government 450 451 1100Environment & Natural Resource 460 461 1100Higher Education 500 500 1100 1398Capital Outlay 500 500 1400 1499General Government 600 601 1100General Government 670 670 1100

900 900 1100General Government 990 990 1100 1199

R10 RG0 1100

* GASB 14XX is Capital Outlay function** Analysis of accounts needed to determine functionality

Beginning FRU #

Ending FRU #

Beginning GASB #

Ending GASB #1599*1599*

Separate analysis required**Separate analysis required**

1599*1599*1599*

Separate analysis required** 1599*1599*1599*1599*1599*

1599*Separate analysis required** 1599*

1599*1599*1599*1599*1599*

1599*1599*1599*1599*

1599*1599*

Separate analysis required** 1599*

Separate analysis required** 1599*

2018 CAFR Package

Agency No.

48X UNC Health Care Reporting Unit (Combined CAFR Pkg) 2,389,614,147.96 263X CAFR WTB48 UNC Hospitals 1,407,049,057.00 2631&2634 CAFR WTB

48E UNC Hospitals - Enterprise Fund 147,977,862.96 2635 CAFR WTB48L UNC Hospitals - LITF 23,511,881.00 2632 CAFR WTB48R Rex Healthcare 508,630,000.00 2637 CAFR WTB48C Chatham Hospital 8,651,563.00 2638 CAFR WTB48T Triangle Physicians Network 6,299,032.00 2639 CAFR WTB

48HP High Point Regional 240,351,492.00 263X CAFR WTB48CW Caldwell Memorial 47,143,260.00 263X CAFR WTB

87 NC School of Science & Mathematics 39,433,001.36 4XXX DSSU10 UNC-General Administration 146,541,835.92 4XXX CAFR WTBU20 UNC at Chapel Hill 4,724,148,448.48 4XXX CAFR WTBU30 North Carolina State University 2,050,177,473.21 4XXX CAFR WTBU40 UNC at Greensboro 778,153,218.42 4XXX CAFR WTBU50 UNC at Charlotte 1,093,706,144.22 4XXX CAFR WTBU55 UNC at Asheville 173,776,157.28 4XXX CAFR WTBU60 UNC at Wilmington 503,932,911.38 4XXX CAFR WTBU65 East Carolina University 1,067,383,666.69 4XXX CAFR WTBU70 North Carolina A&T University 402,480,822.60 4XXX CAFR WTBU75 Western Carolina University 444,645,460.33 4XXX CAFR WTBU80 Appalachian State University 453,749,302.63 4XXX CAFR WTBU82 UNC at Pembroke 148,178,842.31 4XXX CAFR WTBU84 Winston-Salem State University 145,332,133.42 4XXX CAFR WTBU86 Elizabeth City State University 135,127,279.98 4XXX CAFR WTBU88 Fayetteville State University 146,728,631.17 4XXX CAFR WTBU90 North Carolina Central University 239,272,858.51 4XXX CAFR WTBU92 UNC School of the Arts 163,128,300.91 4XXX CAFR WTBZL Gateway University Research Park, Inc. 61,021,506.16 4XXX CAFR WTB69 USS North Carolina Battleship Comm. 11,688,197.80 2517 CAFR WTB6B Deferred Comp 1,248,221,666.20 3324 CAFR WTB6C NC 401(k) Plan 8,839,530,736.23 3318 CAFR WTB

Check total for all agencies using 905 15,267,099,141.58 263X&4XXX UNC System total (48 - ZL) 15,306,532,142.94

Updated Def. Comp and 401(k) amounts - JTD 3/6/18Updated UNC System amounts - MEW 3/29/18See instructions at K:\SASD\18CAFR\Statements\Component\Univ\Prior Year Balances\Instructions for Updating PY Balances.docx

NC Office of the State Controller

Net Position and GASB Table for 905 & 906 Templates

Agency Name

For Beginning Net position:Ending Net Position per 2017 CAFR

GASB Number for CAFR Reporting

Source for 2017 ending net position

Note: The ending net position per 2017 CAFR must be used as beginning net position for the 2018 CAFR. Any difference must be keyed on the Restatements line and explained on worksheet 430.

A B C D E12

3

456789

101112131415161718192021222324252627282930313233343536373839

40

41424344

ok

not using ws 905/must hand key

use ws 906, not 905use ws 906, not 905

okAgreed to total per WTB for UNC System. MEW 3/29/18

See instructions at K:\SASD\18CAFR\Statements\Component\Univ\Prior Year Balances\Instructions for Updating PY Balances.docx

F G H I J K12

3

456789

101112131415161718192021222324252627282930313233343536373839

40

41424344


Per Prior year CAFR. Purpose: To populate Prior Yr columns & Beg bal for ws 201, 210 & 310Agency No: 01 Preparer/Phone: Agency Name: North Carolina General Assembly Email:

Agency Number 48X 48Agency Name UNC Health Care UNC

SNP Reporting Unit Hospitals ASSETS June 30,2017 June 30,2017Current Assets:

1000 Cash and cash equivalents ......................................................... OK $ 318,643,989.11 31,165,239.00 1010 Pooled cash................................................................................. OK 127,734,088.00 123,755,727.00 1050 Investments ................................................................................ OK 23,412,899.00 — 1060 Pooled investments .................................................................... OK — — 1090 Securities lending collateral......................................................... OK — —

Receivables:1110 Accounts receivable, net.......................................................... OK 376,819,948.41 212,252,024.00 1120 Intergovernmental receivables................................................. OK — — 1130 Interest receivable................................................................... OK 155,563.00 155,563.00 1160 Other receivables, net.............................................................. OK 115,803,208.79 22,306,562.00 1190 Due from State of NC component units....................................... OK 226,961,206.31 111,526,010.10 1195 Due from agency/institution component units.............................. OK — — 1200 Due from primary government..................................................... OK 5,872,241.00 5,872,241.00 1220 Inventories................................................................................... OK 81,652,791.00 54,151,687.00 1230 Prepaid items............................................................................... OK 101,016,455.00 81,273,971.00 1210 Notes receivable.......................................................................... OK 10,730,823.48 5,969,428.00 1020 Restricted/designated cash and cash equivalents ...................... OK 556,255.00 354,534.00 1030 Restricted pooled cash................................................................ OK 2,119,245.00 2,119,245.00 1070 Restricted investments ............................................................... OK — — 1232 Hedging derivatives .................................................................... OK — —

Total Current Assets.................................................................... OK 1,391,478,713.10 650,902,231.10

Noncurrent Assets:1300 Investments................................................................................. OK 725,902,541.18 363,084,395.00 1310 Pooled investments..................................................................... OK — —

Receivables:1340 Accounts receivable, net.......................................................... OK 24,173,881.00 1,439,318.00 1345 Intergovernmental receivables................................................. OK — — 1350 Interest receivable................................................................... OK — — 1370 Other receivables, net.............................................................. OK 18,356,358.00 9,720,145.00 1400 Notes receivable.......................................................................... OK 85,471,270.52 39,123,718.00 1415 Investment in joint venture........................................................... OK 118,634,898.45 15,768,668.00 1420 Prepaid items............................................................................... OK 369,561.00 369,561.00 1270 Restricted/designated cash and cash equivalents ...................... OK 11,841,943.00 — 1280 Restricted/designated pooled cash ............................................. OK 94,977,040.00 94,977,040.00 1410 Restricted investments................................................................ OK 361,538,412.00 348,801,412.00

Restricted pooled investments..................................................... OK — — 1395 Restricted due from State of NC component units...................... OK — — 1390 Restricted due from primary government.................................... OK — — 1432 Hedging derivatives..................................................................... OK — —

Capital assets - nondepreciable: — 1480 Land and permanent easements............................................. OK 96,411,240.00 46,472,768.00 1490 Art, literature and artifacts, nondepreciable............................. OK — — 1500 Construction in progress.......................................................... OK 72,196,610.52 31,421,413.00 1503 Computer software in deveopment.......................................... OK — —

Prior Year 905 - Offline Proprietary Proforma - SNP & SRECNP Statement of Rev, Exp and Changes in Net Position

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SNP Reporting Unit Hospitals ASSETS June 30,2017 June 30,2017


1505 Patents in development........................................................... OK — — 1506 Other intangible assets, nondepreciable................................. OK 7,704,529.00 7,704,529.00

Total capital assets, nondepreciable........................................... OK 176,312,379.52 85,598,710.00 Capital assets - depreciable:

1520 Buildings.................................................................................. OK 1,715,617,325.00 890,798,296.00 1530 Machinery and equipment....................................................... OK 1,194,426,311.00 453,139,434.00 1540 Art, literature and artifacts, depreciable................................... OK — — 1550 General infrastructure.............................................................. OK 45,997,422.00 5,295,662.00 1553 Computer software ................................................................. OK 228,110,551.00 51,156,897.00 1555 Patents..................................................................................... OK — — 1560 Other intangible assets, depreciable....................................... OK 2,219,858.00 510,858.00 1570 Accumulated depreciation........................................................... OK (1,749,553,990.36) (740,713,911.00)

Total Capital assets - depreciable, net........................................ OK 1,436,817,476.64 660,187,236.00 Total Noncurrent Assets.............................................................. OK 3,054,395,761.31 1,619,070,203.00

Total Assets................................................................................. OK 4,445,874,474.41 2,269,972,434.10

DEFERRED OUTFLOWS OF RESOURCES1234 Accumulated decrease in fair value of hedging derivative .......... OK 12,558,232.00 12,558,232.00 1236 Deferred loss on refunding.......................................................... OK 8,685,491.00 8,173,491.00 1237 Deferred outflows for pensions.................................................... OK 253,227,646.00 219,597,646.00 1238 Excess consideration provided for acquisition............................. OK 1,438,017.60 — 1239 Other deferred outflows............................................................... OK — —

Total deferred outflows of resources........................................... OK 275,909,386.60 240,329,369.00


1640 Accounts payable.................................................................... OK 257,340,079.68 102,757,464.03 1650 Accrued payroll........................................................................ OK 137,513,715.00 54,735,996.00 1660 Intergovernmental payables.................................................... OK 89,503,302.00 85,117,914.00 1670 Claims payable........................................................................ OK 846,376.00 — 1840 Interest payable........................................................................... OK 6,718,594.00 2,772,224.00

Short-term debt:1788 Revolving line of credit and loans payable.............................. OK — — 1785 Commercial paper payable...................................................... OK — — 1787 Bond anticipation notes payable.............................................. OK — — 1730 Due to State of NC component units........................................... OK 242,532,396.76 16,619,046.07 1735 Due to agency/institution component units.................................. OK — — 1740 Due to primary government......................................................... OK 9,660,561.00 9,660,561.00 1890 Unearned revenue....................................................................... OK 88,336,123.61 — 1750 Obligations under reverse repurchase agreements..................... OK — — 1760 Obligations under securities lending............................................ OK — — 1870 Deposits payable......................................................................... OK — — 1880 Funds held for others................................................................... OK 29,909,246.00 1,111,246.00 1762 Hedging derivatives liability......................................................... OK — —

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1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7







1770 Notes payable - current............................................................... OK 21,668,667.00 2,876,452.00 1780 Capital leases payable - current.................................................. OK 7,338,124.00 6,545,717.00 1800 Bonds and similar debt payable, net - current............................. OK 19,170,000.00 12,635,000.00 1850 Arbitrage rebate payable - current............................................... OK — — 1851 Workers compensation - current................................................. OK — — 1786 Annuity and life income payable - current.................................... OK — — 1855 Pollution remediation payable - current....................................... OK — — 1860 Compensated absences - current................................................ OK 32,099,824.00 14,301,059.00 1868 Net pension liabiilty - current....................................................... OK — — 1865 Liability insurance trust fund payable - current............................ OK 6,687,258.00 — 1866 Other long-term liabilities - current.............................................. OK — —

Total Current Liabilities................................................................ OK 949,324,267.05 309,132,679.10


1940 Accounts payable.................................................................... OK 21,800.00 — 1950 Intergovernmental payables.................................................... OK 75,354,431.00 75,354,431.00 1960 Claims payable........................................................................ OK — — 2020 Advance from primary government.............................................. OK — — 2097 Unearned revenue....................................................................... OK — — 2070 Deposits payable......................................................................... OK — — 2080 Funds held for others................................................................... OK 12,200,802.00 — 2024 Hedging derivatives liability......................................................... OK 12,558,232.00 12,558,232.00 2030 Notes payable.............................................................................. OK 141,336,919.00 510,857.00 2040 Capital leases payable................................................................. OK 11,191,064.00 9,858,850.00 2050 Bonds and similar debt payable, net............................................ OK 584,244,768.00 318,842,945.00 2060 Arbitrage rebate payable............................................................. OK — — 2061 Workers compensation................................................................ OK 583,202.00 — 2045 Annuity and life income payable.................................................. OK 1,801,917.00 — 2085 Pollution remediation payable...................................................... OK — — 2090 Compensated absences.............................................................. OK 48,909,868.00 32,741,899.00 2098 Net pension liability...................................................................... OK 440,248,062.00 324,323,062.00 2095 Liability insurance trust fund payable........................................... OK 26,730,737.00 — 2096 Other long-term liabilities............................................................. OK — —

Total noncurrent Liabilities........................................................... OK 1,355,181,802.00 774,190,276.00

Total Liabilities............................................................................. OK 2,304,506,069.05 1,083,322,955.10

DEFERRED INFLOWS OF RESOURCES1764 Accumulated increase in fair value of hedging derivative ........... OK — — 2026 Serv concess arrangmt revenue applicable to future yrs ............ OK — — 1766 Deferred gain on refunding.......................................................... OK — — 1768 Deferred inflows-nonexchange transactions................................ OK — — 1765 Deferred state aid........................................................................ OK — — 1767 Deferred inflows for pensions...................................................... OK 27,184,791.00 19,929,791.00 1769 Other deferred inflows................................................................. OK 478,853.00 —

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1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7







Total deferred inflows of resources...................................... OK 27,663,644.00 19,929,791.00

Net Position:2130 Net investment in capital assets.................................................. OK 982,087,352.00 574,580,319.00

Restricted Nonexpendable:2140 Higher education.................................................................... OK — — 2141 Health and human services................................................... OK 300,000.00 — 2142 Economic development......................................................... OK — —

Restricted Expendable:2150 Higher education.................................................................... OK — — 2151 Health and human services................................................... OK 297,540,083.00 258,212,229.00 2152 Economic development......................................................... OK — — 2180 Unrestricted................................................................................. OK 1,109,686,712.96 574,256,509.00

Total Net Position........................................................................ OK $ 2,389,614,147.96 $ 1,407,049,057.00

Check: Assets + Def OutFlo - Liab - Def Inflo = Net Position In Bal. In Bal.

SRECNP FYE June 30,2017 FYE June 30,2017Operating Revenues:

2310 Sales and services, net................................................................ OK $ 52,356,000.00 $ — 2320 Student tuition and fees, net........................................................ OK — — 2330 Patient services, net.................................................................... OK 3,268,931,857.00 1,728,597,641.00 2350 Federal appropriations................................................................. OK — — 2370 Federal grants and contracts....................................................... OK — — 2390 State and local grants and contracts........................................... OK — — 2400 Nongovernmental grants and contracts....................................... OK — — 2410 Interest earnings on loans........................................................... OK — — 2420 Rental and lease earnings........................................................... OK — — 2430 Fees, licenses and fines.............................................................. OK 93,625,365.00 — 2450 Miscellaneous.............................................................................. OK 69,327,499.00 45,746,589.00

Total operating revenues............................................................. OK 3,484,240,721.00 1,774,344,230.00

Operating Expenses:2490 Personal services........................................................................ OK 1,494,209,061.00 670,735,215.00 2510 Supplies and materials................................................................ OK 837,747,922.95 481,424,029.00 2520 Services....................................................................................... OK 706,194,686.00 344,974,283.00 2550 Cost of goods sold....................................................................... OK — — 2540 Claims and benefits..................................................................... OK 2,693,494.00 — 2560 Depreciation................................................................................. OK 147,475,166.00 57,914,945.00 2570 Insurance and bonding................................................................ OK 7,967,169.00 — 2590 Scholarships and fellowships....................................................... OK — —

Other:2610 Other fixed charges................................................................. OK 7,640,038.00 3,059,619.00 2625 Grants, state aid & subsidies................................................... OK — — 2630 Other expenses....................................................................... OK 49,751,718.00 —

Total operating expenses............................................................ OK 3,253,679,254.95 1,558,108,091.00

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1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7







Operating income (loss)............................................................... OK 230,561,466.05 216,236,139.00

Nonoperating Revenues (Expenses):2690 State appropriations..................................................................... OK — — 2691 State aid - general....................................................................... OK — — 2692 State aid - program...................................................................... OK — — 2700 Noncapital grant revenue............................................................. OK — — 2710 Noncapital gifts, net..................................................................... OK 2,392,696.00 90,269.00 2720 Interest and fees expense........................................................... OK (21,509,334.37) (11,955,531.00)2740 Gain on sale of property & equipment......................................... OK 83,910.00 — 2750 Loss on sale of property & equipment......................................... OK (8,000.00) — 2760 Investment earnings.................................................................... OK 95,136,991.08 62,823,790.00 2770 Insurance recoveries................................................................... OK — — 2780 Grants, aid and subsidies expense.............................................. OK — — 2785 Federal interest subsidy on debt................................................. OK — — 2800 Miscellaneous nonoperating revenue.......................................... OK 422,965,942.18 — 2810 Miscellaneous nonoperating expense......................................... OK (427,291,214.76) —

Total nonoperating revenues (expenses).................................... OK 71,770,990.13 50,958,528.00 Income before other rev, exp, gains, or losses............................ OK 302,332,456.18 267,194,667.00

2870 State capital aid........................................................................... OK — — 2880 Capital grants............................................................................... OK — — 2890 Capital gifts, net........................................................................... OK 1,053,439.00 — 2900 Additions to endowments............................................................. OK — — 2940 University transfers...................................................................... OK (51,567,010.59) (171,862,223.00)2950 Special items............................................................................... OK — — 2960 Extraordinary items...................................................................... OK — —

Increase (Decrease) in Net Position............................................ OK 251,818,884.59 95,332,444.00 2980 Net position—beginning of year................................................... OK 2,163,260,002.00 1,311,716,613.00 2990 Restatements............................................................................... OK (25,464,738.63) —

Net position—end of year............................................................ OK $ 2,389,614,147.96 $ 1,407,049,057.00

Net position between Stmt of Net Position and Operating Stmnt OK OK

Prior Year worksheet 210 Accumulated depreciationEnding balances per 2015 CAFR


Reporting Unit Hospitals Accumulated Depreciation: June 30,2017 June 30,2017 Buildings.................................................................................. prob 710,359,052.10 336,206,789.00 Machinery and equipment....................................................... OK 914,763,102.26 350,659,648.00 Art, literature and artifacts, depreciable................................... OK — — General infrastructure.............................................................. prob 25,368,414.00 5,003,150.00 NC DOT Highway Network...................................................... OK — — Computer software ................................................................. prob 97,507,126.00 48,844,324.00 Patents..................................................................................... OK — —

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1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215







Other intangible assets, depreciable....................................... prob 1,556,296.00 — Total Accumulated depreciation, capital assets OK 1,749,553,990.36 740,713,911.00

Check- agree to Accum depreciation total in SNP above OK OK

Prior Year worksheet 310 Long-term liabilitiesEnding balances per 2015 CAFR


Reporting Unit Hospitals Balances 6/30/15 per ws 310, Column E: June 30,2017 June 30,2017

1 Revenue bonds OK 599,450,000.00 330,585,000.00 3 Certificates of participation OK4 Limited Obligation Bonds OK5 Less deferred amt for issuance discounts OK6 Add issuance premium OK 3,964,768.00 892,945.00 7 Arbitrage rebate payable OK8 Workers compensation OK 583,202.00 9 Notes payable OK 163,005,586.00 3,387,309.00

10 Capital leases payable OK 18,529,188.00 16,404,567.00 11 Annuity and life income payable OK 1,801,917.00 12 Federal unemployment a/c advances OK13 Pollution remediation payable OK14 Compensated absences OK 81,009,692.00 47,042,958.00 15 Net pension liability OK 440,248,062.00 324,323,062.00 16 Liability insurance trust fund payable OK 33,417,995.00 17 OK

Total LT Liabilities Current & Noncurrent OK 1,342,010,410.00 722,635,841.00

Bonds and COPS payable check to SNP OK OKOther LT Liabilities (Cur & NonCur) tie to SNP OK OK

Short-term debt:18 Revolving Line of Credit/Loan OK19 Commercial Paper OK20 Anticipation Notes OK

Total ST Debt OK — — OK OK

Note by MEW on 3/29/2018: Prior Year balances have been updated. Net position has been reconciled to the 2017 State CAFR. The FY 2018 prior year balances were adjusted for the following FY 2017 UNC System Compilation journal entries: OSA 1 (field audit adjustment for UNC-CH) and OSA 2 (field audit adjustment for UNC-CH) . See journal entries for more information.

Notes payable.............................................................................. — — Capital leases payable................................................................. — —

Other (describe in "Explanations" tab)

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1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7







Bonds and similar debt payable, net............................................ — — Arbitrage rebate payable............................................................. — — Workers compensation................................................................ — — Annuity and life income payable.................................................. — — Pollution remediation payable...................................................... — — Accrued vacation leave................................................................ — — Liability insurance trust fund payable........................................... — — Other long-term liabilities............................................................. — —

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1011

288289290291292293294295

C7



Per Prior year CAFR. Purpose: To populate Prior Yr columns & Beg bal for ws 201, 210 & 310Agency No: 01Agency Name: North Carolina General Assembly

Agency NumberAgency Name

SNPASSETSCurrent Assets:

1000 Cash and cash equivalents ......................................................... OK1010 Pooled cash................................................................................. OK1050 Investments ................................................................................ OK1060 Pooled investments .................................................................... OK1090 Securities lending collateral......................................................... OK

Receivables:1110 Accounts receivable, net.......................................................... OK1120 Intergovernmental receivables................................................. OK1130 Interest receivable................................................................... OK1160 Other receivables, net.............................................................. OK1190 Due from State of NC component units....................................... OK1195 Due from agency/institution component units.............................. OK1200 Due from primary government..................................................... OK1220 Inventories................................................................................... OK1230 Prepaid items............................................................................... OK1210 Notes receivable.......................................................................... OK1020 Restricted/designated cash and cash equivalents ...................... OK1030 Restricted pooled cash................................................................ OK1070 Restricted investments ............................................................... OK1232 Hedging derivatives .................................................................... OK

Total Current Assets.................................................................... OK

Noncurrent Assets:1300 Investments................................................................................. OK1310 Pooled investments..................................................................... OK

Receivables:1340 Accounts receivable, net.......................................................... OK1345 Intergovernmental receivables................................................. OK1350 Interest receivable................................................................... OK1370 Other receivables, net.............................................................. OK1400 Notes receivable.......................................................................... OK1415 Investment in joint venture........................................................... OK1420 Prepaid items............................................................................... OK1270 Restricted/designated cash and cash equivalents ...................... OK1280 Restricted/designated pooled cash ............................................. OK1410 Restricted investments................................................................ OK

Restricted pooled investments..................................................... OK1395 Restricted due from State of NC component units...................... OK1390 Restricted due from primary government.................................... OK1432 Hedging derivatives..................................................................... OK

Capital assets - nondepreciable:1480 Land and permanent easements............................................. OK1490 Art, literature and artifacts, nondepreciable............................. OK1500 Construction in progress.......................................................... OK1503 Computer software in deveopment.......................................... OK



Per Prior year CAFR. Purpose: To populate Prior Yr columns & Beg bal for ws 201, 210 & 310

-

48E 48LUNC-Hosp UNC-HospEnterprise Liab Ins Trust Fund

June 30,2017 June 30,2017

166,678,533.34 — — 3,978,361.00

20,176,064.00 — — — — —

— — — — — —

32,265,796.61 — 93,178,769.30 —

— — — — — — — —

1,297,395.48 — — — — — — — — —

313,596,558.73 3,978,361.00

— 53,024,220.00 — —

— — — — — — — —

14,712,560.52 — 64,431,266.45 —

— — 2,088,000.00 —

— — — — — — — — — — — — — — — — — — — — — —


A B C D G H123456789

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SNPASSETS


1505 Patents in development........................................................... OK1506 Other intangible assets, nondepreciable................................. OK

Total capital assets, nondepreciable........................................... OKCapital assets - depreciable:

1520 Buildings.................................................................................. OK1530 Machinery and equipment....................................................... OK1540 Art, literature and artifacts, depreciable................................... OK1550 General infrastructure.............................................................. OK1553 Computer software ................................................................. OK1555 Patents..................................................................................... OK1560 Other intangible assets, depreciable....................................... OK1570 Accumulated depreciation........................................................... OK

Total Capital assets - depreciable, net........................................ OKTotal Noncurrent Assets.............................................................. OK

Total Assets................................................................................. OK

DEFERRED OUTFLOWS OF RESOURCES1234 Accumulated decrease in fair value of hedging derivative .......... OK1236 Deferred loss on refunding.......................................................... OK1237 Deferred outflows for pensions.................................................... OK1238 Excess consideration provided for acquisition............................. OK1239 Other deferred outflows............................................................... OK

Total deferred outflows of resources........................................... OK


1640 Accounts payable.................................................................... OK1650 Accrued payroll........................................................................ OK1660 Intergovernmental payables.................................................... OK1670 Claims payable........................................................................ OK1840 Interest payable........................................................................... OK

Short-term debt:1788 Revolving line of credit and loans payable.............................. OK1785 Commercial paper payable...................................................... OK1787 Bond anticipation notes payable.............................................. OK1730 Due to State of NC component units........................................... OK1735 Due to agency/institution component units.................................. OK1740 Due to primary government......................................................... OK1890 Unearned revenue....................................................................... OK1750 Obligations under reverse repurchase agreements..................... OK1760 Obligations under securities lending............................................ OK1870 Deposits payable......................................................................... OK1880 Funds held for others................................................................... OK1762 Hedging derivatives liability......................................................... OK



-


June 30,2017 June 30,2017


— — — — — —

6,135,238.00 — 68,141,560.00 —

— — — —

175,094,927.00 — — — — —

(70,589,723.00) — 178,782,002.00 — 260,013,828.97 53,024,220.00

573,610,387.70 57,002,581.00

— — — — — — — — — — — —

52,443,944.50 72,705.00 2,910,426.00 —

— — — — — —

— — — — — —

144,147,179.63 — — — — —

87,955,373.61 — — — — — — — — — — —

A B C D G H123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS


1770 Notes payable - current............................................................... OK1780 Capital leases payable - current.................................................. OK1800 Bonds and similar debt payable, net - current............................. OK1850 Arbitrage rebate payable - current............................................... OK1851 Workers compensation - current................................................. OK1786 Annuity and life income payable - current.................................... OK1855 Pollution remediation payable - current....................................... OK1860 Compensated absences - current................................................ OK1868 Net pension liabiilty - current....................................................... OK1865 Liability insurance trust fund payable - current............................ OK1866 Other long-term liabilities - current.............................................. OK

Total Current Liabilities................................................................ OK


1940 Accounts payable.................................................................... OK1950 Intergovernmental payables.................................................... OK1960 Claims payable........................................................................ OK2020 Advance from primary government.............................................. OK2097 Unearned revenue....................................................................... OK2070 Deposits payable......................................................................... OK2080 Funds held for others................................................................... OK2024 Hedging derivatives liability......................................................... OK2030 Notes payable.............................................................................. OK2040 Capital leases payable................................................................. OK2050 Bonds and similar debt payable, net............................................ OK2060 Arbitrage rebate payable............................................................. OK2061 Workers compensation................................................................ OK2045 Annuity and life income payable.................................................. OK2085 Pollution remediation payable...................................................... OK2090 Compensated absences.............................................................. OK2098 Net pension liability...................................................................... OK2095 Liability insurance trust fund payable........................................... OK2096 Other long-term liabilities............................................................. OK

Total noncurrent Liabilities........................................................... OK

Total Liabilities............................................................................. OK

DEFERRED INFLOWS OF RESOURCES1764 Accumulated increase in fair value of hedging derivative ........... OK2026 Serv concess arrangmt revenue applicable to future yrs ............ OK1766 Deferred gain on refunding.......................................................... OK1768 Deferred inflows-nonexchange transactions................................ OK1765 Deferred state aid........................................................................ OK1767 Deferred inflows for pensions...................................................... OK1769 Other deferred inflows................................................................. OK



-


June 30,2017 June 30,2017


16,866,331.00 — — — — — — — — — — — — — — — — — — 6,687,258.00 — —

304,323,254.74 6,759,963.00

— — — — — — — — — — — —

10,767,081.00 — — —

110,542,189.00 — — — — — — — — — — — — — — — — — — 26,730,737.00 — —

121,309,270.00 26,730,737.00

425,632,524.74 33,490,700.00

— — — — — — — — — — — — — —

A B C D G H123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS


Total deferred inflows of resources...................................... OK

Net Position:2130 Net investment in capital assets.................................................. OK

Restricted Nonexpendable:2140 Higher education.................................................................... OK2141 Health and human services................................................... OK2142 Economic development......................................................... OK

Restricted Expendable:2150 Higher education.................................................................... OK2151 Health and human services................................................... OK2152 Economic development......................................................... OK2180 Unrestricted................................................................................. OK

Total Net Position........................................................................ OK

Check: Assets + Def OutFlo - Liab - Def Inflo = Net Position

SRECNPOperating Revenues:

2310 Sales and services, net................................................................ OK2320 Student tuition and fees, net........................................................ OK2330 Patient services, net.................................................................... OK2350 Federal appropriations................................................................. OK2370 Federal grants and contracts....................................................... OK2390 State and local grants and contracts........................................... OK2400 Nongovernmental grants and contracts....................................... OK2410 Interest earnings on loans........................................................... OK2420 Rental and lease earnings........................................................... OK2430 Fees, licenses and fines.............................................................. OK2450 Miscellaneous.............................................................................. OK

Total operating revenues............................................................. OK

Operating Expenses:2490 Personal services........................................................................ OK2510 Supplies and materials................................................................ OK2520 Services....................................................................................... OK2550 Cost of goods sold....................................................................... OK2540 Claims and benefits..................................................................... OK2560 Depreciation................................................................................. OK2570 Insurance and bonding................................................................ OK2590 Scholarships and fellowships....................................................... OK

Other:2610 Other fixed charges................................................................. OK2625 Grants, state aid & subsidies................................................... OK2630 Other expenses....................................................................... OK

Total operating expenses............................................................ OK



-


June 30,2017 June 30,2017


— —

45,322,956.00 —

— — — — — —

— — — — — —

102,654,906.96 23,511,881.00 $ 147,977,862.96 $ 23,511,881.00

In Bal. In Bal.

FYE June 30,2017 FYE June 30,2017

$ — $ 5,400,000.00 — — — — — — — — — — — — — — — —

93,625,365.00 — — —

93,625,365.00 5,400,000.00

39,188.00 — 1,986,401.00 —

69,305,212.00 133,296.00 — — — 2,693,494.00

33,996,830.00 — — 31,763.00 — —

— — — — — —

105,327,631.00 2,858,553.00

A B C D G H123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS


Operating income (loss)............................................................... OK

Nonoperating Revenues (Expenses):2690 State appropriations..................................................................... OK2691 State aid - general....................................................................... OK2692 State aid - program...................................................................... OK2700 Noncapital grant revenue............................................................. OK2710 Noncapital gifts, net..................................................................... OK2720 Interest and fees expense........................................................... OK2740 Gain on sale of property & equipment......................................... OK2750 Loss on sale of property & equipment......................................... OK2760 Investment earnings.................................................................... OK2770 Insurance recoveries................................................................... OK2780 Grants, aid and subsidies expense.............................................. OK2785 Federal interest subsidy on debt................................................. OK2800 Miscellaneous nonoperating revenue.......................................... OK2810 Miscellaneous nonoperating expense......................................... OK

Total nonoperating revenues (expenses).................................... OKIncome before other rev, exp, gains, or losses............................ OK

2870 State capital aid........................................................................... OK2880 Capital grants............................................................................... OK2890 Capital gifts, net........................................................................... OK2900 Additions to endowments............................................................. OK2940 University transfers...................................................................... OK2950 Special items............................................................................... OK2960 Extraordinary items...................................................................... OK

Increase (Decrease) in Net Position............................................ OK2980 Net position—beginning of year................................................... OK2990 Restatements............................................................................... OK

Net position—end of year............................................................ OK

Net position between Stmt of Net Position and Operating Stmnt



Accumulated Depreciation: Buildings.................................................................................. prob Machinery and equipment....................................................... OK Art, literature and artifacts, depreciable................................... OK General infrastructure.............................................................. prob NC DOT Highway Network...................................................... OK Computer software ................................................................. prob Patents..................................................................................... OK



-


June 30,2017 June 30,2017


(11,702,266.00) 2,541,447.00

— — — — — — — — — —

(2,523,499.37) — — — — —

681,814.08 3,093,833.00 — — — — — —

404,269,089.18 — (425,330,214.76) — (22,902,810.87) 3,093,833.00 (34,605,076.87) 5,635,280.00

— — — — — — — —

70,160,314.99 — — — — —

35,555,238.12 5,635,280.00 117,724,486.00 17,876,601.00

(5,301,861.16) — $ 147,977,862.96 $ 23,511,881.00

OK OK


June 30,2017 June 30,20171,213,550.00 —

21,379,161.00 — — — — — — —

47,997,012.00 — — —

A B C D G H123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS


Other intangible assets, depreciable....................................... probTotal Accumulated depreciation, capital assets OK

Check- agree to Accum depreciation total in SNP above



Balances 6/30/15 per ws 310, Column E:1 Revenue bonds OK3 Certificates of participation OK4 Limited Obligation Bonds OK5 Less deferred amt for issuance discounts OK6 Add issuance premium OK7 Arbitrage rebate payable OK8 Workers compensation OK9 Notes payable OK

10 Capital leases payable OK11 Annuity and life income payable OK12 Federal unemployment a/c advances OK13 Pollution remediation payable OK14 Compensated absences OK15 Net pension liability OK16 Liability insurance trust fund payable OK17 OK

Total LT Liabilities Current & Noncurrent OK

Bonds and COPS payable check to SNPOther LT Liabilities (Cur & NonCur) tie to SNP


Total ST Debt OK


Notes payable..............................................................................Capital leases payable.................................................................




-


June 30,2017 June 30,2017


— — 70,589,723.00 —

OK OK


June 30,2017 June 30,2017

127,408,520.00

33,417,995.00

127,408,520.00 33,417,995.00

OK OKOK OK

— — OK OK


— — — —

A B C D G H123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS


Bonds and similar debt payable, net............................................Arbitrage rebate payable.............................................................

Workers compensation................................................................Annuity and life income payable..................................................Pollution remediation payable......................................................Accrued vacation leave................................................................Liability insurance trust fund payable...........................................Other long-term liabilities.............................................................



-


June 30,2017 June 30,2017


— — — — — — — — — — — — — — — —

A B C D G H123456789

1011

288289290291292293294295

C7














48R 48CRex Chatham

Healthcare HospitalJune 30,2017 June 30,2017

61,404,000.00 2,888,085.00 — — — 524,041.00 — — — —

103,567,000.00 3,140,278.00 — — — —

53,092,000.00 376,412.00 8,517,000.00 3,810,444.61

— — — —

19,461,000.00 292,567.00 9,505,000.00 533,518.00 3,464,000.00 —

— 201,721.00 — — — — — —

259,010,000.00 11,767,066.61

268,932,000.00 — — —

— — — — — —

4,084,000.00 276,919.00 24,655,000.00 — 25,934,000.00 —

— — — 7,041,149.00 — —

12,737,000.00 — — — — — — — — — — —

32,993,000.00 402,081.00 — —

16,653,000.00 — — —

A B C D I J123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK






48R 48CRex Chatham


— — — —

49,646,000.00 402,081.00

489,569,000.00 30,952,145.00 408,697,000.00 9,120,177.00

— — 31,267,000.00 2,505,049.00

— 19,027.00 — —

1,699,000.00 — (533,770,000.00) (23,420,501.00)397,462,000.00 19,175,897.00 783,450,000.00 26,896,046.00

1,042,460,000.00 38,663,112.61

— — 512,000.00 —

33,630,000.00 — — — — —

34,142,000.00 —

64,715,000.00 1,519,104.19 51,184,000.00 486,671.00

— 1,571,226.00 — —

3,439,000.00 507,370.00

— — — — — —

9,664,000.00 444,869.42 — — — — — — — — — — — —

28,798,000.00 — — —

A B C D I J123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS









48R 48CRex Chatham


1,190,000.00 — 40,000.00 —

5,645,000.00 890,000.00 — — — — — — — —

17,373,000.00 425,765.00 — — — — — —

182,048,000.00 5,845,005.61

— — — — — — — — — — — —

1,232,000.00 201,721.00 — —

20,075,000.00 — — —

241,437,000.00 23,964,823.00 — — — — — — — — — —

115,925,000.00 — — — — —

378,669,000.00 24,166,544.00

560,717,000.00 30,011,549.61

— — — — — — — — — —

7,255,000.00 — — —

A B C D I J123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS














48R 48CRex Chatham


7,255,000.00 —

178,967,000.00 1,764,306.00

— — 300,000.00 —

— —

— — 7,564,000.00 —

— — 321,799,000.00 6,887,257.00

$ 508,630,000.00 $ 8,651,563.00

In Bal. In Bal.


$ 46,956,000.00 $ — — —

986,625,000.00 31,088,458.00 — — — — — — — — — — — — — — — 880,363.00

1,033,581,000.00 31,968,821.00

462,240,000.00 12,197,653.00 260,957,000.00 2,827,202.00 187,912,000.00 14,558,119.00

— — — —

30,673,000.00 1,938,693.00 5,343,000.00 219,798.00

— —

— — — — — —

947,125,000.00 31,741,465.00

A B C D I J123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS












48R 48CRex Chatham


86,456,000.00 227,356.00

— — — — — — — —

2,289,000.00 13,427.00 (5,473,000.00) (1,146,265.00)

— — (8,000.00) —

23,249,000.00 146,261.00 — — — — — — — —

(1,961,000.00) — 18,096,000.00 (986,577.00)

104,552,000.00 (759,221.00)— — — — — — — —

(22,334,000.00) 3,445,143.00 — — — —

82,218,000.00 2,685,922.00 443,682,000.00 5,965,641.00 (17,270,000.00) —

$ 508,630,000.00 $ 8,651,563.00

OK OK

48R 48CRex Chatham


194,293,000.00 16,900,327.00 325,513,000.00 5,813,403.00

— — 13,721,000.00 655,968.00

— — — 50,803.00 — —

A B C D I J123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK




48R 48CRex Chatham


243,000.00 — 533,770,000.00 23,420,501.00

OK OK

48R 48CRex Chatham


244,775,000.00 24,090,000.00

2,307,000.00 764,823.00

21,265,000.00 40,000.00

17,373,000.00 425,765.00 115,925,000.00

401,685,000.00 25,280,588.00

OK OKOK OK

— — OK OK


— — — —

A B C D I J123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS




48R 48CRex Chatham


— — — — — — — — — — — — — — — —

A B C D I J123456789

1011

288289290291292293294295

C7














48T 48HPUNC Physicians High Point

Network RegionalJune 30,2017 June 30,2017

7,688,308.00 43,899,401.77 — — — — — — — —

6,366,714.00 44,726,174.41 — — — —

2,892,790.18 — 5,418,348.82 4,510,633.48

— — — — — 4,010,288.00

1,827,032.00 6,430,378.00 — — — — — — — — — —

24,193,193.00 103,576,875.66

— 40,861,926.18 — —

— 22,734,563.00 — — — —

1,022,838.00 — — — — 12,500,964.00 — — — — — — — — — — — — — — — — — — — 13,780,330.00 — — — 8,910,126.00 — —

A B C D K L123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK








— — — — — 22,690,456.00

3,534,892.00 246,158,225.00 1,677,636.00 196,916,479.00

— — — 6,929,711.00

38,578.00 1,801,122.00 — — — 10,000.00

(2,091,076.00) (296,210,651.00)3,160,030.00 155,604,886.00 4,182,868.00 254,392,795.18

28,376,061.00 357,969,670.84

— — — — — — — 1,438,017.60 — — — 1,438,017.60

5,054,356.68 24,809,492.12 9,252,197.00 15,830,830.00 1,316,154.00 —

— — — —

— — — — — —

814,847.32 58,978,475.32 — — — —

380,750.00 — — — — — — — — — — —

A B C D K L123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS











3,936.00 481,287.00 47,161.00 126,661.00

— — — — — — — — — — — — — — — — — —

16,869,402.00 100,226,745.44

21,800.00 — — — — — — — — — — — — — — — — 7,873,679.00

18,441.00 28,318.00 — — — — — 583,202.00 — 498,192.00 — —

4,688,533.00 9,846,060.00 — — — — — —

4,728,774.00 18,829,451.00

21,598,176.00 119,056,196.44

— — — — — — — — — — — —

478,853.00 —

A B C D K L123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS
















478,853.00 —

3,160,030.00 178,292,741.00

— — — — — —

— — — 31,763,854.00 — —

3,139,002.00 30,294,897.00 $ 6,299,032.00 $ 240,351,492.00

In Bal. In Bal.


$ — $ — — —

98,833,679.00 321,029,335.00 — — — — — — — — — — — — — —

10,616,149.00 7,612,341.00 109,449,828.00 328,641,676.00

91,245,493.00 203,225,975.00 8,674,508.00 59,055,697.00

36,750,683.00 28,036,353.00 — — — —

446,590.00 17,952,321.00 636,473.00 1,350,322.00

— —

— 4,580,419.00 — — — 49,299,801.00

137,753,747.00 363,500,888.00

A B C D K L123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS













Network RegionalJune 30,2017 June 30,2017(28,303,919.00) (34,859,212.00)

— — — — — — — — — — — (411,039.00)

83,910.00 — — —

44,919.00 4,554,760.00 — — — — — — — 18,696,853.00 — —

128,829.00 22,840,574.00 (28,175,090.00) (12,018,638.00)

— — — — — — — —

30,020,443.00 32,265,587.00 — — — —

1,845,353.00 20,246,949.00 4,017,880.00 226,386,311.00

435,799.00 (6,281,768.00)$ 6,299,032.00 $ 240,351,492.00

OK OK



1,062,529.00 126,160,104.00 989,969.00 163,475,843.00

— — — 5,988,294.00 — —

38,578.00 576,410.00 — —

A B C D K L123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK






— 10,000.00 2,091,076.00 296,210,651.00

OK OK



583,202.00 3,936.00 8,354,966.00

65,602.00 154,979.00 498,192.00

— —

4,688,533.00 9,846,060.00

4,758,071.00 19,437,399.00

OK OKOK OK

— — OK OK


— — — —

A B C D K L123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS






— — — — — — — — — — — — — — — —

A B C D K L123456789

1011

288289290291292293294295

C7














48CW U10Caldwell UNC-GeneralMemorial Admininistration

June 30,2017 June 30,2017

4,920,422.00 $ 1,762,378.30 — 48,575,945.10

2,712,794.00 — — — — —

6,767,758.00 3,266,564.46 — 665,190.21 — —

4,869,648.00 1,073,987.00 — — — — — —

3,737,249.00 18,771.87 1,446,556.00 1,864,102.21

— — — 793,315.49 — 15,363,283.14 — — — —

24,454,427.00 73,383,537.78

— - — -

— - — - — -

3,252,456.00 - 6,979,992.00 -

— - — -

2,712,794.00 - — 5,065,010.50 — 83,929,925.01 — - — — — — — - —

2,763,061.00 802,658.00 — —

15,212,071.52 93,600.00 — —

A B C D M N123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK







June 30,2017 June 30,2017— — — —

17,975,132.52 896,258.00

48,469,529.00 96,991,599.69 56,734,025.00 13,421,380.85

— — — 21,516,534.53 — — — — — —

(82,758,128.36) (91,484,779.61)22,445,425.64 40,444,735.46 53,365,800.16 130,335,928.97

77,820,227.16 203,719,466.75

— — — — — 8,264,503.00 — — — — — 8,264,503.00

5,968,013.16 1,927,682.76 3,113,595.00 1,123,462.92 1,498,008.00 —

846,376.00 — — 783.78

— — — — — —

11,863,979.00 — — — — 4,755.54 — 7,274,737.48 — — — — — — — 3,649,272.20 — —

A B C D M N123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS










June 30,2017 June 30,2017250,661.00 80,543.19 578,585.00 —

— — — — — — — — — — — 177,926.52 — — — — — —

24,119,217.16 14,239,164.39

— — — — — — — — — — — — — — — —

2,335,194.00 430,061.66 1,285,455.00 —

— — — — — —

1,303,725.00 — — —

1,633,376.00 3,989,784.78 — 11,382,175.00 — — — —

6,557,750.00 15,802,021.44

30,676,967.16 30,041,185.83

— — — — — — — — — 34,840,000.00 — 560,948.00 — —

A B C D M N123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS















June 30,2017 June 30,2017— 35,400,948.00

u10— 40,830,388.61

— 15,125,373.47 — — — —

— 58,603,409.90 — — — —

47,143,260.00 31,982,663.94 $ 47,143,260.00 $ 146,541,835.92

In Bal. In Bal.U10


$ — $ 8,554,524.46 — —

102,757,744.00 — — — — — — — — — — — — — — —

4,472,057.00 32,986.50 107,229,801.00 8,587,510.96

54,525,537.00 41,104,575.62 22,823,085.95 2,601,348.47 24,524,740.00 26,615,822.34

— — — —

4,552,787.00 3,051,648.42 385,813.00 834,398.07

— —

— 1,699,236.46 — —

451,917.00 711,375.95 107,263,879.95 76,618,405.33

A B C D M N123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS













June 30,2017 June 30,2017(34,078.95) (68,030,894.37)

— 306,310,110.03 — — — — — 43,858,912.52 — 11,115,104.56 — (11,292.90)— 16,468.92 — (46,941.55)

542,614.00 10,115,915.45 — 3,839.00 — (233,770,436.47)— — — 13,302.27 — (64,587.42)

542,614.00 137,540,394.41 508,535.05 69,509,500.04

— 561,802.00 — —

1,053,439.00 — — 15,000.00

6,737,724.42 (61,592,965.18)— — — —

8,299,698.47 8,493,336.86 35,890,470.00 131,072,430.23

2,953,091.53 6,976,068.83 $ 47,143,260.00 $ 146,541,835.92

OK OK


June 30,2017 June 30,201735,826,050.10 71,476,861.72 46,932,078.26 8,914,314.03

— — — 11,093,603.86 — — —

A B C D M N123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK





June 30,2017 June 30,2017—

82,758,128.36 91,484,779.61

OK OK


June 30,2017 June 30,2017

2,585,855.00 510,604.85 1,864,040.00 1,303,725.00

1,633,376.00 4,167,711.30 11,382,175.00

7,386,996.00 16,060,491.15

OK OKOK OK

— — OK OK


— — — —

A B C D M N123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS





June 30,2017 June 30,2017— — — — — — — — — — — — — — — —

A B C D M N123456789

1011

288289290291292293294295

C7














U20 U30UNC- NC State

Chapel Hill UniversityJune 30,2017 June 30,2017

$ 176,529,145.51 $ 608,135.00 83,042,530.21 166,604,433.46

361,021,326.57 — — — — —

129,244,392.42 40,951,939.52 118,381,738.05 41,051,767.70

3,909,731.77 46,871.79 32,309,672.30 — 29,030,823.96 —

— 450,000.00 2,857,908.49 —

20,974,206.36 5,187,113.91 9,664,554.80 — 5,592,257.87 3,147,329.99

93,331,758.78 6,044,682.74 272,181,033.09 112,077,538.75 170,480,938.77 —

— — 1,508,552,018.95 376,169,812.86

129,844,428.09 165,849,540.92 - -

- - - - - - 35,890,229.23 - 46,899,098.97 7,978,601.83 12,808,382.00 - - - - 500.00 133,420,024.74 132,570,856.83 4,834,115,662.20 532,574,361.90 - -

— — 327,655.52 —

- -

68,045,933.30 65,562,092.28 144,187,253.72 —

81,307,386.30 39,116,699.55 — 889,233.91

A B C D O P123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK








— — 2,300,000.00 —

295,840,573.32 105,568,025.74

3,069,805,171.22 2,302,604,236.97 433,075,948.58 382,078,385.19

— — 1,003,689,415.28 208,278,632.84

121,673,239.22 25,606,749.09 — — — —

(1,833,227,692.90) (1,002,472,209.31)2,795,016,081.40 1,916,095,794.78 8,284,162,135.47 2,860,637,682.00

9,792,714,154.42 3,236,807,494.86

102,925,083.00 9,026,064.92 11,860,442.89 —

193,658,054.16 139,036,517.00 — — — —

308,443,580.05 148,062,581.92

101,832,506.12 38,056,300.40 40,321,501.98 6,011,453.26 14,631,956.11 —

— — 4,499,636.49 4,629,219.57

— 145,000.00 63,000,000.00 5,000,000.00

— — 13,459,632.51 —

— — — 8,498,093.63

124,371,053.32 45,474,047.03 2,461,896.30 —

— — 7,393,088.26 —

31,561,258.41 — — —

A B C D O P123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS











5,676,815.21 3,558,786.40 472,396.90 203,728.00

111,936,085.74 18,605,636.00 — — — —

1,322,230.11 — — 101,971.96

8,177,130.89 3,390,289.57 — — — — — —

531,117,188.35 133,674,525.82

— — 33,202,843.28 3,674,150.85

— — — — — 73,897,092.11 — 3,210,131.65

2,991,725,699.55 262,597,347.68 102,925,083.00 9,026,064.92

56,649,165.57 65,224,374.65 674,809.70 527,086.99

1,204,941,914.30 500,780,861.42 — — — —

12,798,226.49 — — 4,685,256.10

143,169,945.75 65,442,170.38 284,334,716.00 202,388,385.00

— — — —

4,830,422,403.64 1,191,452,921.75

5,361,539,591.99 1,325,127,447.57

— — — — — — — — — —

15,469,694.00 9,565,156.00 — —

A B C D O P123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS















Chapel Hill UniversityJune 30,2017 June 30,201715,469,694.00 9,565,156.00

u20 U301,674,676,128.49 1,413,679,229.20

836,076,808.42 128,956,654.10 — — — —

1,545,811,135.95 271,092,871.99 — — — —

667,584,375.62 236,448,717.92 $ 4,724,148,448.48 $ 2,050,177,473.21

In Bal. In Bal.U20 U30


$ 427,269,957.27 $ 253,209,720.61 426,855,854.40 307,439,091.29 442,459,524.17 —

— 22,562,648.00 643,952,830.63 164,494,965.91

18,194,993.50 38,394,232.42 147,670,469.38 85,074,017.66

1,431,924.81 264,392.60 — 6,076,774.15

1,451,320.64 72,009.00 13,510,910.86 9,784,833.75

2,122,797,785.66 887,372,685.39

1,697,183,026.45 932,166,315.23 146,200,434.43 89,414,566.32 798,783,526.30 245,560,483.32

44,961,362.19 36,174,782.26 143,280.23 34,195.00

140,084,651.79 95,642,656.60 7,430,898.67 3,010,178.89

123,739,574.07 43,760,379.53

22,149,478.28 19,368,236.42 — —

32,735,299.84 28,716,378.15 3,013,411,532.25 1,493,848,171.72

A B C D O P123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS














(890,613,746.59) (606,475,486.33)

500,212,327.25 506,418,963.15 — — — —

36,820,770.76 44,764,190.73 179,000,416.61 77,722,506.73 (57,820,446.59) (21,378,847.54)

— 201,914.00 (4,348,586.87) (1,046,188.19)

267,930,046.56 35,265,690.90 — 24,338.94 — —

2,116,129.80 1,138,930.14 652,798.47 2,253,058.66

(39,233,315.63) (4,890,728.06)885,330,140.36 640,473,829.46

(5,283,606.23) 33,998,343.13 12,868,915.00 8,156,363.04

3,789,728.01 2,061,515.62 16,995,926.18 4,380,717.42 13,631,135.28 7,311,618.59

102,666,402.72 3,017,237.70 — — — —

144,668,500.96 58,925,795.50 4,586,135,649.31 1,991,251,677.71

(6,655,701.79) — $ 4,724,148,448.48 $ 2,050,177,473.21

OK OK



1,133,053,936.39 689,997,599.39 246,452,449.61 228,801,748.76

— — 423,778,518.31 68,702,884.99

29,942,788.59 14,969,976.17

A B C D O P123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK






1,833,227,692.90 1,002,472,209.31

OK OK



1,313,920,000.00 498,543,952.00

(4,346,651.92)7,304,651.96 20,842,545.42

62,325,980.78 68,783,161.05 1,147,206.60 730,814.99

14,120,456.60

4,787,228.06 151,347,076.64 68,832,459.95 284,334,716.00 202,388,385.00

1,830,153,436.66 864,908,546.47

OK OKOK OK

145,000.00 63,000,000.00 5,000,000.00

63,000,000.00 5,145,000.00 OK OK


— — — —

A B C D O P123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS






— — — — — — — — — — — — — — — —

A B C D O P123456789

1011

288289290291292293294295

C7














U40 U50UNC- UNC-

Greensboro CharlotteJune 30,2017 June 30,2017

$ 12,064,128.24 $ 435,197.06 101,067,784.42 236,776,691.69

909,421.86 — — — — —

4,463,054.38 6,298,155.59 3,100,843.52 4,048,632.39

303,239.78 84,540.50 2,474,037.11 162,082.31

— — — — — —

400,140.39 281,232.55 — 9,428,592.19

1,404,765.54 659,005.51 5,137,283.25 869,173.81

20,392,975.34 30,687,704.37 9,254,902.37 —

— — 160,972,576.20 289,731,007.97

4,452,359.10 57,111.00 - -

- - - - - - 730,104.99 - 3,452,179.00 5,050,659.79 - - - - 55,353.82 1,885,811.80 11,738,781.74 39,205,861.89 274,989,296.67 88,722,792.90 - -

— — — —

- -

49,671,639.63 11,737,012.11 23,572,490.11 34,479,476.34 48,030,137.78 64,842,638.72

— —

A B C D Q R123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK






U40 U50UNC- UNC-


— — — —

121,274,267.52 111,059,127.17

720,733,899.93 1,099,836,323.34 61,604,783.30 115,490,914.82

— — 83,053,398.91 244,022,309.28

— 13,643,949.00 — — — —

(236,350,508.32) (287,587,855.67)629,041,573.82 1,185,405,640.77

1,045,733,916.66 1,431,387,005.32

1,206,706,492.86 1,721,118,013.29

— — 4,234,478.95 3,489,229.10

29,886,668.71 42,497,909.00 — — — —

34,121,147.66 45,987,138.10

9,725,661.18 12,913,081.33 6,508,785.64 1,103,476.26

— — — —

3,331,384.74 5,877,734.43

— — — — — — — — — —

7,530.94 — 3,516,832.86 8,831,466.98

— — — —

737,910.00 1,567,580.72 33,154.37 100.00

— —

A B C D Q R123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS









U40 U50UNC- UNC-


884,374.80 356,073.07 — —

11,520,000.00 16,496,798.74 — — — — — — — —

571,095.63 1,840,648.23 — — — — — —

36,836,730.16 48,986,959.76

2,030,357.80 — 5,084,360.20 5,098,578.88

— — — — — 139,461.35 — —

5,268,547.15 12,211,026.54 — —

54,482,935.15 16,151,254.86 — —

293,809,843.90 514,839,165.26 — — — —

6,444,697.00 — — —

11,511,860.74 12,318,183.10 43,893,616.00 60,754,566.00

— — — —

422,526,217.94 621,512,235.99

459,362,948.10 670,499,195.75

— — — — — 28,466.42 — — — —

3,311,474.00 2,871,345.00 — —

A B C D Q R123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS














U40 U50UNC- UNC-


3,311,474.00 2,899,811.42

U40 U50393,035,142.51 784,462,871.29

149,351,073.78 46,960,389.32 — — — —

146,993,613.86 48,990,954.41 — — — —

88,773,388.27 213,291,929.20 $ 778,153,218.42 $ 1,093,706,144.22



$ 53,832,202.00 $ 80,856,639.42 108,222,905.17 207,040,144.66

— — — —

9,694,149.42 29,101,169.14 3,174,444.48 2,531,411.20 1,763,604.01 7,027,641.27

123,169.46 79,361.97 15,350.00 1,111,979.43

— 2,127,227.05 841,249.81 1,117,735.63

177,667,074.35 330,993,309.77

248,319,869.06 366,752,650.18 21,471,014.87 35,452,451.90 58,973,466.84 83,569,869.51

499,711.23 4,129,959.36 69,596.24 47,683.68

21,001,358.95 30,241,636.67 861,704.69 11,204,111.41

29,816,678.54 39,927,809.80

5,210,700.43 5,895,221.55 4,165,493.85 3,533,096.57 1,766,556.74 3,511,775.37

392,156,151.44 584,266,266.00

A B C D Q R123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS












U40 U50UNC- UNC-


(214,489,077.09) (253,272,956.23)

153,781,138.66 231,745,912.35 — — — —

69,133,176.69 64,743,103.02 2,834,871.75 13,514,504.09

(11,869,042.83) (21,242,963.68)— —

(1,853,723.25) (1,730,995.22)34,641,443.72 9,942,848.97

— 13,221.00 — — — 1,878,208.10

29,137.55 393,345.91 (21,891.81) (191,418.32)

246,675,110.48 299,065,766.22 32,186,033.39 45,792,809.99

4,612,165.57 2,485,624.02 — —

290,322.00 9,102,318.38 10,869,629.49 1,692,172.06

1,378,581.00 1,763,788.96 — — — —

49,336,731.45 60,836,713.41 728,816,486.97 1,033,529,183.09

— (659,752.28)$ 778,153,218.42 $ 1,093,706,144.22

OK OK

U40 U50UNC- UNC-

Greensboro CharlotteJune 30,2017 June 30,2017161,911,499.93 182,833,118.58

32,574,061.85 59,779,629.14 —

41,864,946.54 42,932,899.66

2,042,208.29

A B C D Q R123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK




U40 U50UNC- UNC-


236,350,508.32 287,587,855.67

OK OK

U40 U50UNC- UNC-

Greensboro CharlotteJune 30,2017 June 30,2017283,891,000.00 492,690,863.12

12,650,000.00 (464,477.78)

21,438,843.90 26,459,578.66

55,367,309.95 16,507,327.93 —

6,444,697.00

12,082,956.37 14,158,831.33 43,893,616.00 60,754,566.00

423,118,423.22 622,756,689.26

OK OKOK OK

— — OK OK


— — — —

A B C D Q R123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS




U40 U50UNC- UNC-


— — — — — — — — — — — — — — — —

A B C D Q R123456789

1011

288289290291292293294295

C7














U55 U60UNC- UNC-

Asheville WilmingtonJune 30,2017 June 30,2017

$ 13,176.07 $ 111,676.54 18,493,040.92 125,278,579.56

— — — — — —

899,590.17 3,905,287.87 112,506.50 1,277,782.04 122,793.47 153,757.44

56,899.28 1,394,288.78 — —

2,000,000.00 — — —

231,439.57 371,984.75 — 318.75

543,913.60 391,164.77 40,039,525.14 584,502.51

3,006,894.45 16,574,434.03 6,349.32 —

— — 65,526,128.49 150,043,777.04

- 3,972,027.33 - -

- - - - - - - 3,331,252.40 436,997.80 3,528,610.75 - - - 239.06 - - 5,009,044.53 19,394,243.51 13,924,425.02 79,422,423.62 - -

— — — —

- -

9,035,773.18 9,808,502.38 207,300.00 1,820,606.29

5,874,155.80 15,208,159.81 — —

A B C D S T123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK






U55 U60UNC- UNC-


— — — —

15,117,228.98 26,837,268.48

240,647,491.41 607,630,539.71 8,452,431.46 48,792,414.53

201,500.00 — 17,905,431.11 34,036,395.18

— — — — — —

(89,753,151.48) (208,190,079.57)177,453,702.50 482,269,269.85 211,941,398.83 618,755,335.00

277,467,527.32 768,799,112.04

— — 338,876.60 8,186,632.54

7,816,091.19 22,745,996.00 — — — —

8,154,967.79 30,932,628.54

1,485,933.44 3,723,385.84 485,842.98 803,418.68

— 1,070.34 — —

393,857.75 1,702,479.11

— — — — — — — — — —

14,671.15 — 2,071,328.25 7,872,223.70

— — — — — 23,966.76

3,937.07 — — —

A B C D S T123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS









U55 U60UNC- UNC-


421,006.19 606,924.34 — —

2,380,300.00 6,450,592.34 — — — — — — — —

529,393.00 283,910.56 — — — — — —

7,786,269.83 21,467,971.67

— — 1,186,983.36 3,436,470.88

— — — — — 6,356,794.76

65,014.97 — 109,599.49 2,874,546.45

— — 2,247,965.45 10,804,249.42

— — 86,170,701.31 206,539,038.98

— — — — — — — —

2,704,526.00 8,797,828.39 10,933,653.00 33,067,499.00

— — — —

103,418,443.58 271,876,427.88

111,204,713.41 293,344,399.55

— — — —

124,884.42 586,811.65 — — — —

516,740.00 1,867,618.00 — —

A B C D S T123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS














U55 U60UNC- UNC-


641,624.42 2,454,429.65

U55 U60145,288,644.68 298,892,701.21

8,331,861.77 57,882,793.08 — — — —

10,300,770.59 43,703,885.22 — — — —

9,854,880.24 103,453,531.87 $ 173,776,157.28 $ 503,932,911.38



$ 11,662,765.56 $ 47,270,856.78 24,457,326.09 111,043,410.81

— — — —

1,544,081.10 5,749,419.03 472,945.26 1,037,121.99

1,030,052.26 1,548,252.07 18,038.28 26,950.12

728,122.09 965,620.68 918,197.08 1,949,554.16 234,992.18 5,123,930.79

41,066,519.90 174,715,116.43

61,910,895.00 183,154,449.55 4,963,139.71 20,614,087.53

13,132,861.07 56,090,537.13 — 1,376,836.66

24,714.24 11,283.96 5,341,277.43 11,248,331.93

294,178.51 5,763,569.19 5,388,873.76 17,483,414.44

859,302.25 3,350,087.19 243,648.92 120,152.12

1,651,090.33 1,587,859.34 93,809,981.22 300,800,609.04

A B C D S T123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS












U55 U60UNC- UNC-

Asheville WilmingtonJune 30,2017 June 30,2017(52,743,461.32) (126,085,492.61)

39,864,859.65 124,217,703.44 — — — —

9,218,958.12 24,412,612.95 2,866,944.18 7,021,727.04

(2,514,912.12) (8,768,588.37)— —

(22,845.60) (301,740.56)1,818,084.17 10,636,096.97

— — (346,500.00) — 519,379.37 693,814.65

7,192.00 — — (359,506.65)

51,411,159.77 157,552,119.47 (1,332,301.55) 31,466,626.86 2,038,905.25 1,507,133.00

379,099.34 326,420.00 — 802,872.29

107,529.45 2,814,635.42 358,417.16 362,107.58

— — — —

1,551,649.65 37,279,795.15 172,224,507.63 466,653,116.23

— — $ 173,776,157.28 $ 503,932,911.38

OK OK

U55 U60UNC- UNC-

Asheville WilmingtonJune 30,2017 June 30,201773,213,569.83 167,085,327.75

4,591,073.76 27,459,417.86 179,367.16 —

11,769,140.73 13,645,333.96

A B C D S T123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK




U55 U60UNC- UNC-


89,753,151.48 208,190,079.57

OK OK

U55 U60UNC- UNC-

Asheville WilmingtonJune 30,2017 June 30,201785,588,400.00 85,030,478.09

114,750,000.00 (7,741.52) —

2,970,342.83 13,209,153.23

2,668,971.64 11,411,173.76

3,233,919.00 9,081,738.95 10,933,653.00 33,067,499.00

105,387,544.95 266,550,043.03

OK OKOK OK

— — OK OK


— — — —

A B C D S T123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS




U55 U60UNC- UNC-


— — — — — — — — — — — — — — — —

A B C D S T123456789

1011

288289290291292293294295

C7














U65 U70East NC A&T

Carolina Univ State UnivJune 30,2017 June 30,2017

$ 206,710.97 $ 8,049.00 244,774,555.60 53,285,407.88

— — — — — —

38,687,832.85 1,729,754.92 1,978,587.08 12,079,103.47

606,632.69 208,028.76 4,368,892.38 703,173.10

— — 57,652.13 187,664.00

— — 5,719,971.18 491,772.13 4,087,151.14 636,458.33 1,850,496.07 186,973.50

— 130,476.75 44,024,027.12 20,320,530.08

— 95,906.63 — —

346,362,509.21 90,063,298.55

- 2,227.57 - -

- - - - - - 3,018,105.17 - 9,450,181.95 561,256.59 319,668.00 - - - - - 120,730,072.81 44,500,406.52 51,043,100.50 48,015,638.62 - -

— — — —

- -

50,108,791.03 10,757,515.41 — 2,538,797.00

78,711,104.77 59,270,019.56 550,994.19 —

A B C D U V123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK






U65 U70East NC A&T


— — — —

129,370,889.99 72,566,331.97

1,016,484,581.21 372,897,129.26 149,893,187.59 69,226,167.82

— — 103,927,141.54 19,250,530.14

14,080,009.73 — — — — —

(365,044,194.55) (167,004,818.61)919,340,725.52 294,369,008.61

1,233,272,743.94 460,014,869.88

1,579,635,253.15 550,078,168.43

— — 3,492,590.37 292,304.87

83,191,746.37 26,199,333.76 — — — —

86,684,336.74 26,491,638.63

22,515,099.76 8,207,576.53 15,752,634.67 841,784.78

— 167,331.50 — —

3,417,788.60 1,038,727.40

— — — — — — — — — 23,313.00

47,910.76 48,044.10 15,221,638.31 2,994,886.04

— — — —

1,523,267.10 — — — — —

A B C D U V123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS









U65 U70East NC A&T


2,269,352.65 444,429.56 200,930.56 —

12,735,000.00 2,730,000.00 — — — — — — — —

2,235,688.24 705,147.00 — — — — — —

75,919,310.65 17,201,239.91

— — 12,293,704.76 805,944.37

— — — — — — — —

9,449,226.89 299,789.44 — —

6,609,171.97 5,085,114.67 1,604,837.99 —

343,577,495.81 103,587,950.07 — — — — — — — —

20,400,370.13 8,259,813.00 122,700,291.00 37,095,928.00

— — — —

516,635,098.55 155,134,539.55

592,554,409.20 172,335,779.46

— — — — — — — — — —

6,381,514.00 1,753,205.00 — —

A B C D U V123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS














U65 U70East NC A&T


6,381,514.00 1,753,205.00

U65 U70753,036,621.72 293,954,294.23

36,155,503.43 37,802,736.13 — — — —

68,538,856.78 27,848,777.49 — — — —

209,652,684.76 42,875,014.75 $ 1,067,383,666.69 $ 402,480,822.60



$ 94,279,878.49 $ 25,210,058.85 198,422,151.78 64,641,508.89 207,488,958.36 —

— 6,347,702.98 17,647,015.77 26,453,017.47 10,942,007.65 1,714,451.77 14,875,364.62 1,045,773.97

41,449.42 4,013.17 489,197.24 —

41,426.06 — 818,666.07 2,599,597.20

545,046,115.46 128,016,124.30

585,053,706.99 167,585,118.71 61,520,642.73 13,390,468.53

106,212,743.27 50,453,294.17 32,396,318.96 —

25,446.82 53,554.64 31,197,552.98 11,698,729.04

5,723,031.61 366,117.27 39,414,709.25 18,585,424.21

13,837,585.58 3,908,852.36 — 96,942.80

8,135,512.93 2,788,551.60 883,517,251.12 268,927,053.33

A B C D U V123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS












U65 U70East NC A&T


(338,471,135.66) (140,910,929.03)

294,056,861.90 92,518,300.40 — — — —

51,225,086.75 50,546,365.25 14,841,834.70 2,245,501.66 (8,141,154.30) (3,846,685.13)

— — (1,112,190.91) (193,689.22)9,449,807.94 7,123,195.72

— — — —

421,589.52 — 254,487.48 —

(2,858,151.34) — 358,138,171.74 148,392,988.68

19,667,036.08 7,482,059.65 4,384,770.25 1,777,450.00

— 575,664.50 912,372.49 72,695.00

1,211,289.73 3,146,887.21 998,976.80 548,670.61

— — — —

27,174,445.35 13,603,426.97 1,040,209,221.34 388,877,395.63

— — $ 1,067,383,666.69 $ 402,480,822.60

OK OK

U65 U70East NC A&T

Carolina Univ State UnivJune 30,2017 June 30,2017250,763,460.97 123,505,477.28

78,166,059.17 35,122,280.92 — —

28,436,196.96 8,377,060.41

7,678,477.45

A B C D U V123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK




U65 U70East NC A&T


365,044,194.55 167,004,818.61

OK OK

U65 U70East NC A&T


(2,498,112.42)19,515,608.23 5,567,950.07

8,878,524.62 5,529,544.23 1,805,768.55

22,636,058.37 8,964,960.00 122,700,291.00 37,095,928.00

512,333,138.35 157,908,382.30

OK OKOK OK

— — OK OK

— — — —

A B C D U V123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS




U65 U70East NC A&T


— — — — — — — — — — — — — — — —

A B C D U V123456789

1011

288289290291292293294295

C7














U75 U80Western Appalachian


$ 34,965.00 $ 592,367.59 88,099,293.21 72,864,059.34

— — — — — —

3,275,110.06 4,789,757.77 647,458.44 4,187,503.05 130,691.21 237,773.49 688,660.00 592,165.51

— — — — — —

5,844,868.93 12,649,388.70 114,495.50 673,922.45 927,812.90 683,976.58 728,478.10 71,218.14

16,310,746.29 4,795,126.12 — — — —

116,802,579.64 102,137,258.74

1,502,089.11 7,160,464.94 - -

- - - - - - 83,361.28 - 4,432,551.36 2,984,666.17 - - 132,233.14 - 159,901.80 - 7,434,709.96 28,838,466.04 69,119,059.48 24,391,850.68 - -

— — — —

- -

14,216,330.13 41,400,793.78 1,516,879.17 3,516,206.51 3,344,505.59 34,546,673.24

— —

A B C D W X123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK








— — — —

19,077,714.89 79,463,673.53

452,370,840.08 673,448,246.17 43,346,025.39 52,693,620.31

— — 51,797,003.92 79,585,646.55

267,380.85 659,616.55 — —

1,190,218.76 — (138,220,786.56) (279,942,367.29)410,750,682.44 526,444,762.29 512,692,303.46 669,283,883.65

629,494,883.10 771,421,142.39

— — 5,106,213.87 8,669,891.48

19,329,057.00 38,508,294.00 — — — —

24,435,270.87 47,178,185.48

3,834,905.39 14,295,231.19 551,447.56 3,760,044.36

— — — —

788,196.60 2,527,169.78

— — — — — — — — — —

4,254.37 48,731.99 7,672,594.64 7,217,279.26

— — — — — — — 507,192.21 — —

A B C D W X123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS











465,266.93 735,552.96 399,156.66 15,215.31

4,400,000.00 11,070,000.01 — — — —

3,573.38 — — —

613,982.00 1,945,970.98 — — — — — —

18,733,377.53 42,122,388.05

1,715,156.10 181,876.92 4,885,163.83 4,037,343.43

— — — — — —

117,669.48 205,407.64 683,583.62 405,179.29

— — 2,442,605.07 16,815,495.77 1,824,235.18 16,014.10

120,367,338.75 232,823,409.32 — — — —

50,104.56 — — —

6,108,795.00 10,504,865.72 27,870,888.00 55,132,411.00

— — — —

166,065,539.59 320,122,003.19

184,798,917.12 362,244,391.24

— — 23,168,559.52 —

— — — — — —

1,317,217.00 2,605,634.00 — —

A B C D W X123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS
















u75 u80277,911,059.25 371,461,600.33

43,589,338.32 15,819,292.09 — — — —

40,647,512.66 13,688,945.44 — — — —

82,497,550.10 52,779,464.77 $ 444,645,460.33 $ 453,749,302.63



$ 43,028,642.06 $ 86,425,143.13 60,200,292.11 121,958,398.04

— — — —

3,520,399.22 5,618,881.35 255,472.46 178,962.79 549,499.06 984,233.17

17,824.28 31,337.36 802,390.69 128,761.85

1,226,035.42 — 982,805.65 1,674,846.92

110,583,360.95 217,000,564.61

132,720,233.72 251,762,925.82 17,722,687.91 20,156,991.66 40,010,201.96 46,364,029.31

6,382,392.09 24,555,947.10 43,494.96 61,089.60

9,150,679.69 20,202,799.68 919,296.12 1,831,802.59

11,979,010.55 22,407,838.61

3,063,631.93 3,384,043.54 7,990.02 —

1,905,844.47 3,239,116.09 223,905,463.42 393,966,584.00

A B C D W X123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS














(113,322,102.47) (176,966,019.39)

91,584,637.88 138,091,358.35 — — — —

26,073,438.27 41,212,539.88 6,473,315.77 10,231,779.69

(4,116,847.61) -10060352.72— 192258.22

(808,271.71) -1544158.258,180,632.22 4,169,520.03

— 23,789.38 — 0— —

153,931.14 42079.6— -1006407.47

127,540,835.96 181,352,406.71 14,218,733.49 4,386,387.32

3,965,475.96 14,510,190.87 — —

290,000.00 627,519.38 1,803,979.04 1,005,618.85

174667.65 561831— — — —

20,452,856.14 21,091,547.42 424,192,604.19 432,657,755.21

— — $ 444,645,460.33 $ 453,749,302.63

OK OK



14,396,644.48 31,646,755.46 — —

21,420,579.75 29,429,920.25

59,875.53 236,238.65 —

A B C D W X123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK






416,576.58 138,220,786.56 279,942,367.29

OK OK



1,045,000.00 53,720,000.00

(46,119.75)7,463,458.50 8,283,409.33

2,907,872.00 17,551,048.73 2,223,391.84 31,229.41

53,677.94

6,722,777.00 12,450,836.70 27,870,888.00 55,132,411.00

164,545,945.53 329,058,935.17

OK OKOK OK

— — OK OK

— — — —

A B C D W X123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS






— — — — — — — — — — — — — — — —

A B C D W X123456789

1011

288289290291292293294295

C7














U82 U84UNC- Winston-Salem

Pembroke State UnivJune 30,2017 June 30,2017

$ 21,711.31 $ — 15,335,209.05 8,360,614.65

— — — — — —

341,575.16 1,742,612.65 665,877.72 1,642,733.84 138,125.01 288,566.40 442,443.74 98,078.06

— — — — — —

1,630,338.34 198,645.19 — —

38,555.06 25,795.06 125,620.37 —

— 5,817,866.10 2,325,288.81 1,238.81

— — 21,064,744.57 18,176,150.76

- 109.57 - -

416,723.79 - - - - - - - 400,554.50 406,460.16 - - - - 2,972,460.55 - - 24,775,393.38 24,401,402.49 30,339,541.58 - -

— — — —

- -

3,918,579.40 5,231,051.56 173,729.87 953,772.00 686,365.34 10,146,363.33

— —

A B C D Y Z123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK








— — — —

4,778,674.61 16,331,186.89

193,716,848.12 250,817,199.41 22,759,854.01 20,241,774.52

— — 24,622,508.84 19,447,668.79

— 250,006.94 — — — —

(77,828,584.68) (101,800,404.08)163,270,626.29 188,956,245.58 196,240,442.23 260,808,937.16

217,305,186.80 278,985,087.92

1,507,968.00 — — —

11,441,765.00 14,458,719.00 — — — —

12,949,733.00 14,458,719.00

2,123,727.98 2,120,250.59 — 169,908.85 — — — —

650,231.56 839,931.55

— — — — — — — — — — — 8,563.39

169,434.60 5,587,685.66 — — — —

53,771.00 — — — — —

A B C D Y Z123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS











964,877.76 413,818.73 104,756.49 1,490,000.00

1,900,000.00 1,010,000.00 — — — — — — — —

671,019.00 916,471.00 — — — — — —

6,637,818.39 12,556,629.77

— — 764,402.61 658,029.24

— — — — — —

298,512.73 121,523.66 521,515.95 2,413,147.76

1,507,968.00 — 8,712,317.02 5,370,505.03

449,978.24 38,840,000.00 43,082,652.55 58,779,979.56

— — — — — — — —

3,017,221.00 3,626,166.00 16,233,202.00 21,279,080.00

— — — —

74,587,770.10 131,088,431.25

81,225,588.49 143,645,061.02

— — — — — 361,906.78 — — — —

850,489.00 1,143,678.00 — 2,961,027.70

A B C D Y Z123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS
















850,489.00 4,466,612.48

u82 u84112,912,371.36 114,671,910.51

17,178,533.63 18,520,879.64 — — — —

12,905,919.21 18,069,791.28 — — — —

5,182,018.11 (5,930,448.01)$ 148,178,842.31 $ 145,332,133.42



$ 18,108,979.73 $ 18,486,746.30 24,687,423.31 21,708,027.60

— — — —

188,829.31 — 228,647.27 —

75,324.26 — 6,947.03 2,566.40

173,555.00 116,149.60 230,703.42 — 239,470.38 1,188,266.27

43,939,879.71 41,501,756.17

73,237,626.53 82,191,416.34 3,046,268.95 7,669,657.67

19,255,584.39 23,603,640.88 3,366,438.28 —

— 14,779.85 5,962,865.95 7,142,529.66 2,250,763.39 2,570,802.60 9,958,974.08 12,004,355.20

2,381,152.76 3,560,551.23 — 530,030.82

3,771,001.47 1,819,803.47 123,230,675.80 141,107,567.72

A B C D Y Z123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS













Pembroke State UnivJune 30,2017 June 30,2017(79,290,796.09) (99,605,811.55)

55,584,432.03 65,869,317.17 — — — —

22,789,736.73 32,733,440.62 789,708.00 254,136.00

-2905794.06 (3,845,199.10)0 —

-150075.29 — 2,326,845.16 3,130,276.63

— — 0 —

371,614.01 — 726971.77 —

-912678.07 (41,101.43)78,620,760.28 98,100,869.89

(670,035.81) (1,504,941.66)172,450.74 1,498,878.00 935,497.71 971,673.93 663,174.27 — 694,661.18 79,506.47

94090.93 123,980.68 — — — —

1,889,839.02 1,169,097.42 146,289,003.29 144,163,036.00

— — $ 148,178,842.31 $ 145,332,133.42

OK OK


Pembroke State UnivJune 30,2017 June 30,201757,041,542.10 82,883,825.57 12,557,559.93 12,122,683.10

— — 8,229,482.65 6,689,238.87

104,656.54

A B C D Y Z123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK






77,828,584.68 101,800,404.08

OK OK


Pembroke State UnivJune 30,2017 June 30,201710,995,000.00 56,550,000.00

33,910,000.00

77,652.55 3,239,979.56

9,677,194.78 5,784,323.76 554,734.73 40,330,000.00

3,688,240.00 4,542,637.00 16,233,202.00 21,279,080.00

75,136,024.06 131,726,020.32

OK OKOK OK

— — OK OK

— — — —

A B C D Y Z123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS






— — — — — — — — — — — — — — — —

A B C D Y Z123456789

1011

288289290291292293294295

C7














U86 U88Elizabeth City Fayetteville

State Univ State UnivJune 30,2017 June 30,2017

$ 283,704.72 $ 647,493.18 7,410,075.08 11,044,338.80

— — — — — —

1,656,818.09 2,478,482.71 936,096.19 831,456.90 100,312.42 16,982.99 193,579.66 —

— — — — — —

89,154.67 132,060.70 762,479.86 — 182,923.03 670,567.97

— 2,075.86 2,573,632.94 4,976,029.33

— — — —

14,188,776.66 20,799,488.44

2,485.26 - - -

- 425,129.00 - - - - - - 3,428.14 914,331.35 - - 622,833.00 - - - 2,492,516.45 4,859,018.55 15,467,259.51 16,388,496.51 - -

— — — 5,120.78

- -

2,230,872.20 1,766,577.98 — —

5,995,315.68 1,626,354.73 — —

A B C D AA AB123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK








— — — —

8,226,187.88 3,392,932.71

170,947,285.74 202,148,097.70 12,960,489.07 17,909,828.69

— — 16,757,781.90 19,262,721.98

— — — — — —

(65,324,993.62) (60,491,592.17)135,340,563.09 178,829,056.20 162,155,273.33 204,814,085.10

176,344,049.99 225,613,573.54

— — 151,327.22 —

6,625,628.59 12,328,014.14 — — — —

6,776,955.81 12,328,014.14

1,393,703.07 1,356,527.32 1,062,950.09 1,039,960.68

— — — —

365,125.21 556,294.67

— — — — — — — — — —

9,080.49 — 399,490.35 1,347,888.65

— — — — — — — — — —

A B C D AA AB123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS











251,485.16 529,328.32 — 133,186.37

1,095,000.00 924,000.00 — — — — — — — —

156,135.27 465,444.00 — — — — — —

4,732,969.64 6,352,630.01

— — — 1,526,542.07 — — — — — — — —

182,840.59 528,565.92 — —

4,423,628.48 9,485,354.56 — 338,010.55

25,194,364.38 51,148,521.40 — — — — — — — 25,250.00

1,655,039.73 3,171,808.00 9,889,552.00 17,511,675.00

— — — —

41,345,425.18 83,735,727.50

46,078,394.82 90,088,357.51

— — — — — — — — — —

1,915,331.00 1,124,599.00 — —

A B C D AA AB123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS
















1,915,331.00 1,124,599.00

u86 u88112,593,652.30 119,663,587.72

8,132,041.62 11,821,030.59 — — — —

13,113,980.96 12,948,067.98 — — — —

1,287,605.10 2,295,944.88 $ 135,127,279.98 $ 146,728,631.17



$ 4,358,054.20 $ 9,944,600.10 4,343,669.61 17,918,098.39

— — — —

425,930.36 581,772.65 127,863.19 —

54,133.90 — 92,786.91 8,142.01

251,409.27 77,601.27 1,837.00 58,526.01

76,108.66 574,298.65 9,731,793.10 29,163,039.08

31,622,798.29 72,657,791.56 3,258,576.01 5,026,076.04

11,102,971.08 14,987,721.86 75,000.00 — 19,065.36 —

4,225,302.94 4,805,415.29 1,289,566.89 387,393.88 2,340,204.53 10,342,632.31

1,300,112.38 2,881,648.80 563,499.56 94,145.34

99,805.48 2,836,434.66 55,896,902.52 114,019,259.74

A B C D AA AB123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS













State Univ State UnivJune 30,2017 June 30,2017(46,165,109.42) (84,856,220.66)

33,375,070.00 54,000,326.26 — — — —

13,061,033.44 30,626,420.54 631,397.74 582,146.41

(2,034,004.73) (3,385,709.88)— 15,030.40

(4,100.90) (238,709.50)1,045,363.74 1,869,538.23

29,432.89 — — —

390,354.37 — 2,787.00 — (35,107.34) —

46,462,226.21 83,469,042.46 297,116.79 (1,387,178.20)714,409.00 991,507.81

— — — —

104,334.25 284,912.93 61,414.63 315,000.83

— — — —

1,177,274.67 204,243.37 134,930,447.49 146,524,387.80

(980,442.18) — $ 135,127,279.98 $ 146,728,631.17

OK OK


State Univ State UnivJune 30,2017 June 30,201749,071,417.48 48,404,044.70

8,422,761.60 8,109,026.89 — —

7,830,814.54 3,978,520.58

A B C D AA AB123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK






65,324,993.62 60,491,592.17

OK OK


State Univ State UnivJune 30,2017 June 30,201726,445,000.00 33,284,000.00

19,555,000.00 (193,231.02) (766,478.60)

37,595.40

4,675,113.64 10,014,682.88 471,196.92

25,250.00 1,811,175.00 3,637,252.00 9,889,552.00 17,511,675.00

42,665,205.02 83,732,578.20

OK OKOK OK

— — OK OK

— — — —

A B C D AA AB123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS






— — — — — — — — — — — — — — — —

A B C D AA AB123456789

1011

288289290291292293294295

C7














U90 U92NC Central UNC SchoolUniversity of the Arts

June 30,2017 June 30,2017

$ 2,400.00 $ 2,040.00 32,421,288.68 22,880,885.00

— — — — — —

7,104,800.31 20,938.05 — —

148,389.97 52,163.83 1,331,821.63 40,384.42

— — 87,792.00 6,371,150.00

— — 790,902.74 194,457.71

— 1,250,000.00 149,508.07 80,417.14

1,492,154.02 — 7,228,274.05 3,141,241.18 1,292,328.09 —

— — 52,049,659.56 34,033,677.33

- 4,281.84 - -

- - - - - - - - 2,787,640.10 287,484.69 - - - 259,322.63 - - 5,708,830.11 2,487,423.63 31,972,545.19 19,849,481.79 - -

— — 1,231.72 —

- -

8,334,991.09 4,313,652.83 864,840.00 1,839,008.62 487,552.77 208,935.00

— —

A B C D AC AD123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK







June 30,2017 June 30,2017— — — —

9,687,383.86 6,361,596.45

333,660,310.44 149,448,684.28 43,168,957.37 14,610,749.63

— — 21,769,608.52 6,894,781.70

— — — — — —

(143,250,823.18) (55,096,269.92)255,348,053.15 115,857,945.69 305,505,684.13 145,107,536.72

357,555,343.69 179,141,214.05

846,225.81 — 4,947,373.71 —

22,423,459.00 5,572,882.00 — — — —

28,217,058.52 5,572,882.00

3,512,778.75 1,457,122.82 1,150,281.53 186,659.10

358,568.45 — — —

773,578.69 14,466.84

— — — — — — — — — — — 5,535.29

5,335,741.88 1,781,845.24 — — — — — —

87,792.00 — — —

A B C D AC AD123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS










June 30,2017 June 30,20171,198,186.28 1,005,828.46

178,100.19 — 565,000.00 308,000.00

— — — — — — — —

1,033,752.00 272,184.29 — — — — — —

14,193,779.77 5,031,642.04

— — 1,790,443.37 480,755.14

— — — — — —

400.00 — 1,255,710.33 96,176.89

846,225.81 — 8,956,326.29 1,625,320.20

835,792.75 — 77,599,713.38 4,498,000.00

— — — — — — — —

5,633,626.00 1,871,544.87 33,219,151.00 7,622,124.00

— — — —

130,137,388.93 16,193,921.10

144,331,168.70 21,225,563.14

— — — — — — — — — —

2,168,375.00 360,232.00 — —

A B C D AC AD123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS















June 30,2017 June 30,20172,168,375.00 360,232.00

u90 u92189,738,227.44 115,188,098.47

33,366,749.14 16,007,702.93 — — — —

1,994,201.45 15,207,426.55 — — — —

14,173,680.48 16,725,072.96 $ 239,272,858.51 $ 163,128,300.91



$ 27,890,124.51 $ 8,303,948.02 46,955,073.55 15,053,298.97

— — — —

7,940,290.98 212,800.94 118,035.80 — 593,410.22 —

62,468.74 4,774.75 — 569,073.19 — —

2,442,824.00 — 86,002,227.80 24,143,895.87

121,807,464.46 40,597,053.02 15,432,146.01 4,385,576.17 31,167,067.49 10,274,599.61

— 13,803.12 42,849.04 8,458.68

8,816,791.03 4,130,193.71 868,866.43 440,325.70

13,148,983.16 1,572,023.04

3,040,999.10 1,256,788.54 1,735,613.14 — 1,449,549.72 384,981.31

197,510,329.58 63,063,802.90

A B C D AC AD123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS













June 30,2017 June 30,2017(111,508,101.78) (38,919,907.03)

83,728,633.68 31,003,555.00 — — — —

34,440,013.10 1,857,796.70 677,796.21 2,915,704.47

(5,089,300.83) (187,245.52)— — — (184,016.64)

4,312,143.48 2,470,803.55 — — — — — — — 330,105.67 — —

118,069,285.64 38,206,703.23 6,561,183.86 (713,203.80)1,424,071.53 776,271.01

232,398.36 — — 5,407,103.77 — 1,000,000.00

590,694.86 107,484.25 — — — —

8,808,348.61 6,577,655.23 230,464,509.90 156,550,645.68

— — $ 239,272,858.51 $ 163,128,300.91

OK OK


June 30,2017 June 30,2017104,397,589.18 45,840,192.86

23,964,829.20 7,629,247.62 — —

14,888,404.80 1,626,829.44

A B C D AC AD123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK





June 30,2017 June 30,2017

143,250,823.18 55,096,269.92

OK OK


June 30,2017 June 30,201772,685,000.00

4,806,000.00

(118,542.00)5,598,255.38

10,154,512.57 2,631,148.66 1,013,892.94

6,667,378.00 2,143,729.16 33,219,151.00 7,622,124.00

129,219,647.89 17,203,001.82

OK OKOK OK

— — OK OK

— — — —

A B C D AC AD123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS





June 30,2017 June 30,2017— — — — — — — — — — — — — — — —

A B C D AC AD123456789

1011

288289290291292293294295

C7














ZL 69Gateway University USS NC

Research Park Battleship CommJune 30,2017 June 30,2017

$ 1,932,427.64 $ 7,259,586.41 — — — —

163,957.93 366,403.49 — — — — — — — 235,798.49

71,620.80 162,150.71 — — 2,637,927.07 — — —

2,168,006.37 10,661,866.17

- -

- - - - - - 56,000.00 - 1,944,426.05 - - -

— —

-

— 97,425.80 — —

58,338.00 369,452.99 —

A B C D AE AF123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK








— —

58,338.00 466,878.79

79,899,573.06 1,172,596.54 11,384,753.09 362,628.19

— — 95,121.05 3,134,166.62

— — —

(20,904,934.90) (2,508,644.89)70,474,512.30 2,160,746.46 70,588,850.30 4,572,051.30

72,756,856.67 15,233,917.47

304,415.00 — — 476,722.00 — —

304,415.00 476,722.00

161,577.31 289,499.99 — 86,040.49 — —

2,637,927.07

12,910.00

—

A B C D AE AF123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS











278,417.03 4,440.00

—

15,917.91 —

457,344.34 3,029,385.46

— — —

360,795.46

304,415.00 10,906,557.71

10,653.00 — — —

113,918.21 676,812.00

11,582,421.17 790,730.21

12,039,765.51 3,820,115.67

— — — — — — 202,326.00 —

A B C D AE AF123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS
















— 202,326.00

ZL 6959,347,876.00 2,419,229.72

1,994,508.38 1,673,630.16 7,274,459.70

$ 61,021,506.16 $ 11,688,197.80

In Bal. In Bal.ZL 69


$ 2,915,485.55 $ 841,493.73 — — — — —

1,051,070.84 6,337.41

2,034,048.83 74,075.00 — 2,354,966.00

331,539.70 165,339.20 6,338,482.33 3,435,873.93

— 1,828,271.86 755,039.99 81,917.80

1,872,799.49 1,125,631.72 — 295,176.25 —

3,509,772.97 120,570.79 97,700.52 24,987.04

—

236,250.00 —

1,448,091.98 204,312.10 7,919,654.95 3,680,867.56

A B C D AE AF123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS














(1,581,172.62) (244,993.63)

354,336.65 (391,433.88)

96,402.65

— —

(391,433.88) 450,739.30 (1,972,606.50) 205,745.67

— — — 1,548,858.31 —

(1,972,606.50) 1,754,603.98 62,994,112.66 9,933,593.82

— $ 61,021,506.16 $ 11,688,197.80

OK OK


Research Park Battleship CommJune 30,2017 June 30,201712,113,470.12 1,014,747.26

8,733,654.87 243,033.05 — —

57,809.91 1,250,864.58

A B C D AE AF123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215





SNPASSETS











Total ST Debt OK






20,904,934.90 2,508,644.89

OK OK



11,184,974.74 15,093.00

129,836.12 676,812.00

11,200,067.74 806,648.12

OK OKOK OK

— — OK OK

— — — —

A B C D AE AF123456789

1011

242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287

C7





SNPASSETS






— — — — — — — — — — — — — — — —

A B C D AE AF123456789

1011

288289290291292293294295

C7














—

1,038,749,665.91 — —

25,015,733.79 — —

61,409,411.07 175,045,973.67 131,762,948.45

1,440,188.83 16,915,970.97

683,207,701.19 6,600,205,675.67

— —

334,008.02 — —

453,354,006.29 215,670,359.63 521,750,916.49

1,440,228.10

A B C D AG AH123456789

101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657

C7





SNPASSETS






Total Assets................................................................................. OK






— 10,004,529.00

1,202,220,039.51

13,749,705,382.74 2,715,537,977.22

201,500.00 2,021,910,054.06

404,291,502.38 —

3,410,076.76 (6,973,530,036.78)11,921,526,456.38

26,691,537,495.68

127,167,988.73 59,454,852.60

937,212,283.92 1,438,017.60

— 1,125,273,142.85

487,983,131.46 218,387,328.34 104,662,228.40

846,376.00 38,125,200.77

— 145,000.00

68,000,000.00 —

255,992,029.27 23,313.00

18,357,732.65 335,476,297.86

2,461,896.30 —

11,312,493.84 65,751,952.26

—

A B C D AG AH123456789

1011585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100101102103

C7





SNPASSETS









41,809,734.04 10,540,034.48

223,296,412.83 — —

1,325,803.49 101,971.96

56,086,012.18 —

6,687,258.00 —

1,947,372,207.13 — — —

3,949,190.82 154,280,147.27

— —

80,754,143.68 4,018,660.13

3,302,823,305.54 127,167,988.73 427,759,322.53 56,312,482.50

4,451,985,718.39 —

583,202.00 21,094,945.05

4,710,506.10 361,093,416.59

1,435,556,974.00 26,730,737.00

— 10,458,820,740.33

— 12,406,192,947.46

— — —

23,168,559.52 1,102,069.27

— 34,840,000.00 80,968,040.00

3,439,880.70

A B C D AG AH123456789

1011

104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

C7





SNPASSETS














143,518,549.49 — —

8,253,431,757.32 —

1,481,078,761.46 300,000.00

— —

2,350,460,121.72 297,540,083.00

— 2,884,288,418.08

$ 15,267,099,141.58 UNC System total

— 1,273,964,327.04 1,760,946,674.67 3,918,880,339.53

28,910,350.98 917,125,553.28 77,370,589.78

263,342,846.69 2,222,484.72

13,540,033.29 101,702,200.84 110,902,562.02

8,468,907,962.84 — —

6,584,036,977.53 1,310,829,097.85 2,344,225,906.02

153,932,551.25 3,292,986.30

564,929,360.73 54,111,875.43

401,870,885.08 —

105,023,916.80 11,090,613.14

148,310,746.90 11,681,654,917.03

A B C D AG AH123456789

1011

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195

C7





SNPASSETS












(3,212,746,954.19)— —

2,802,363,507.20 — —

597,517,596.07 336,112,091.61

(189,119,156.16)509,581.54

(13,594,233.66)509,565,244.52

94,621.21 (234,116,936.47)

7,530,019.96 427,825,139.70

(476,906,108.30)3,767,781,367.22

555,034,413.03 62,446,383.05

9,271,997.47 40,598,460.18 45,772,909.95

(36,628.41)— —

713,087,535.27 14,580,796,172.36

(26,784,566.05)15,267,099,141.58

A B C D AG AH123456789

1011

196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241

C7


B199


B200


B201


B215


PriorYr906 (270 of 279)


Agency No: 01 Preparer/Phone: Agency Name: North Carolina General AssemblyGASB Fund No: #N/A Email: 0

June 30,2017

updated for 2014 on 1/15/15 dkd 6BAssets Deferred Comp

Cash and cash equivalents ................................................................................................ $ — Investments: U.S. government and agency securities........................................................................... — Mortgage pass throughs.................................................................................................... — Collateralized mortgage obligations.................................................................................. — Government bonds............................................................................................................ — Asset-backed securities..................................................................................................... — Negotiable certificates of deposit...................................................................................... — Repurchase agreements................................................................................................... — Commercial paper.............................................................................................................. — Annuity contracts............................................................................................................... — Corporate bonds................................................................................................................ — Certificates of deposit........................................................................................................ — Collective investment funds............................................................................................... 31,894,517.96 Pooled debt funds.............................................................................................................. — Unallocated insurance contracts....................................................................................... 133,455,399.51 Synthetic guaranteed investment contracts...................................................................... 240,399,165.26 Non-State Treasurer pooled investments......................................................................... 822,608,152.85 Securities lending collateral................................................................................................. — Receivables: 0 Accounts receivable........................................................................................................... 282,351.20 Interest receivable.............................................................................................................. — Contributions receivable.................................................................................................... 656,740.64 Notes receivable.................................................................................................................. 19,134,410.06 Inventories............................................................................................................................ — Sureties................................................................................................................................ — Capital assets-nondepreciable ........................................................................................... — Capital assets-depreciable, net .......................................................................................... — Total Assets......................................................................................................................... 1,248,430,737.48

LiabilitiesAccounts payable and accrued liabilities: Accounts payable............................................................................................................. 209,071.28 Intergovernmental payables............................................................................................ — Benefits payable.............................................................................................................. — Obligations under securities lending................................................................................... — Unearned revenue............................................................................................................... — Deposits payable................................................................................................................. — Funds held for others........................................................................................................... — Compensated absences...................................................................................................... — Total Liabilities..................................................................................................................... 209,071.28

Net PositionHeld in trust for: Employees' pension and other benefits............................................................................ 1,248,221,666.20 Total Net Position................................................................................................................. $ 1,248,221,666.20

Stmnt of Fid Net Position verification.................................................................................. In Balance

Prior year 906- Offline Fiduciary Proforma for 401(k) and Deferred Compensation PlansStmt of Plan Net Position & Stmt of Changes in Plan Net Position

To populate prior year balances on 906 and 911 worksheeets

A B C D E F G H I J12

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45678910

11

121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859

D7


PriorYr906 (271 of 279)

Additions: FYE June 30,2017Contributions: Employer............................................................................................................................ $ 1,585,827.43 Members............................................................................................................................ 77,130,063.85 Trustee deposits................................................................................................................ — Other contributions............................................................................................................. — Total contributions............................................................................................................ 78,715,891.28 Investment income: Investment earnings (loss)................................................................................................. 75,733,205.21 Less investment expenses................................................................................................ — Net investment income (loss).......................................................................................... 75,733,205.21 Other additions: Fees, licenses and fines.................................................................................................... — Interest earnings on loans................................................................................................. 797,484.91 Miscellaneous.................................................................................................................... 390,841.20 Total other additions........................................................................................................ 1,188,326.11 Total additions...................................................................................................................... 155,637,422.60

Deductions:Claims and benefits............................................................................................................. 79,622,853.68 Refund of contributions........................................................................................................ — Administrative expenses...................................................................................................... 1,680,215.05 Other deductions.................................................................................................................. — Total deductions................................................................................................................. 81,303,068.73 Change in net position..................................................................................................... 74,334,353.87 Net position — July 1........................................................................................................... 1,173,887,312.33 Restatement......................................................................................................................... — Net position — June 30....................................................................................................... 1,248,221,666.20

Stmnt of Changes in Fid Net Position verification............................................................... In Balance

A B C D E F G H I J60616263646566676869707172737475767778798081828384858687888990

PriorYr906 (272 of 279)

June 30,2017

6CNC 401(k) Plan

$ —

— — — — — — — — — — —

162,584,250.04 —

680,297,036.49 1,225,449,403.46 6,477,344,817.91

— 0

1,442,363.40 —

6,536,681.96 286,941,936.56

— — — —

8,840,596,489.82

1,065,753.59 — — — — — — —

1,065,753.59

8,839,530,736.23 $ 8,839,530,736.23

In Balance

K12

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11

121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859

PriorYr906 (273 of 279)

FYE June 30,2017

$ 190,606,259.91 325,848,350.13

— —

516,454,610.04

572,013,288.14 —

572,013,288.14

— 12,137,551.43

2,019,099.40 14,156,650.83

1,102,624,549.01

448,350,158.60 —

8,850,422.62 —

457,200,581.22 645,423,967.79

8,194,106,768.44 —

8,839,530,736.23

In Balance

K60616263646566676869707172737475767778798081828384858687888990

CAFR For CAFR:

2018 CAFR Agency Name CAFR contact name01 North Carolina General Assembly PG NCAS Wesley Taylor (919) 733-742202 Administrative Office of the Courts PG NCAS Bud Jennings (919) 890-101703 Office of the Governor PG NCAS Providence Hakizimana (919) 807-474804 Office of Lieutenant Governor PG NCAS Angela Chafalovitch (919) 807-247405 Office of the Secretary of State PG NCAS Tommy Clark (919) 807-201106 Office of the State Auditor PG NCAS Ashley Price (919) 807-755307 Department of the State Treasurer PG NCAS Joan Fontes (919) 814-389807 State Health Plan CU-Major NCAS Joan Fontes (919) 814-3898 262908 Department of Public Instruction PG NCAS Bonaventure Ezewuzie (919) 814-429309 Department of Justice PG NCAS Matthew Longobardi (919) 716-607710 Department of Agriculture PG NCAS Sue Kearney (919) 707-303611 Department of Labor PG NCAS Jason Holtz (919) 715-555212 Department of Insurance PG NCAS Laresia Everett (919) 807-603613 Department of Administration PG NCAS Angela Chafalovitch (919) 807-247414 Office of the State Controller PG NCAS Robert Alford (919) 707-076815 Department of Transportation PG NCAS Joe Wilson (919) 707-421916 Department of Environmental Quality PG NCAS Kim Van Metre (919) 707-856617 Wildlife Resources Commission PG NCAS Charonda Lee (919) 707-008719 Dept. of Public Safety PG NCAS Joan Taylor Saucier (919) 324-10772X Dept. of Health and Human Services PG NCAS Laketha Miller (919) 855-37003X DHHS - Mental Health PG NCAS Amy Causby (828) 433-229740 Department of Military & Veterans Affairs PG NCAS Angela Chafalovitch (919) 807-247441 Department of Information Technology PG NCAS Judy King (919) 754-654943 Department of Commerce PG NCAS Cheryl Davis (919) 814-463345 Department of Revenue PG NCAS Anita Bunch (919) 754-251846 Department of Natural and Cultural Resources PG NCAS Lori Oldham (919) 807-7271

48X UNC Hlth Care Rep Unit (Combined Pkg) CU-UNC Offline AJ Gentile (984) 974-1006 263X48 UNC Hospitals CU-UNC Offline Jericho Hallimore (984) 974-1260 2631 & 2634

48E UNC Hospitals - Enterprise Fund CU-UNC Offline Firoza Mistry (984) 974-1001 263548L UNC Hospitals - LITF CU-UNC Offline Elizabeth Theora (984) 974-1002 263248R Rex Healthcare CU-UNC Offline Brock Simonds (919) 784-3156 2637

Office of the State ControllerGASB Fund Number

Agency Number

Type of Agency**

NCAS or Offline

CAFR contact telephone

For Comp Unit CAFR Package

CAFR For CAFR:

2018 CAFR Agency Name CAFR contact name


Agency Number

Type of Agency**

NCAS or Offline



48C Chatham Hospital CU-UNC Offline Jericho Hallimore (984) 974-1260 263848T UNC Physicians Network CU-UNC Offline Craig Wise (984) 974-1267 2639

48HP High Point Regional Health CU-UNC Offline Lana Davidson (336) 878-6399 263X48CW Caldwell Memorial Hospital CU-UNC Offline Chris Washburn (828) 757-5180 263X

50 Community College System Office PG NCAS Cindy Mixter (919) 807-707360 State Board of Elections PG NCAS Angela Chafalovitch (919) 807-247461 NC Education Lottery PG NCAS Joe Belnak (919) 301-343667 Office of Administrative Hearings PG NCAS Prabha Vijayaraghavan (919) 431-300969 USS North Carolina Battleship Comm. PG Offline Elizabeth Haynes (910) 251-5797 x3005

6BC Deferred Comp & NC 401(k)-Combined Pkg PG Offline Joan Fontes (919) 814-389887 NC School of Science & Mathematics CU-UNC NCAS Leah Englebright (919) 416-2870 4XXX90 General Fund - OSC PG NCAS Troy Scoggins (919) 707-052399 General Fund - DOR PG NCAS Jackie McKoy (919) 754-2524RX OSC-Central Accounts PG NCAS Taylor Brumbeloe (919) 707-0667U10 UNC-General Administration CU-UNC Robert Vickery (919) 843-5183 4XXXU20 UNC at Chapel Hill CU-UNC Beth McAndrew (919) 843-2694 4XXXU30 North Carolina State University CU-UNC Kim Miller (919) 515-6899 4XXXU40 UNC at Greensboro CU-UNC Randy Bennett (336) 334-5795 4XXXU50 UNC at Charlotte CU-UNC Tony Georges (704) 687-5755 4XXXU55 UNC at Asheville CU-UNC Mary E. Hall (828) 231-5109 4XXXU60 UNC at Wilmington CU-UNC Heather Iannucci (910) 962-3144 4XXXU65 East Carolina University CU-UNC Cynthia Modlin (252) 737-4916 4XXXU70 North Carolina A&T University CU-UNC Kathy Burckley (336) 285-3028 4XXXU75 Western Carolina University CU-UNC Greg Plemmons (828) 227-3108 4XXXU80 Appalachian State University CU-UNC David Jamison (828) 262-6426 4XXXU82 UNC at Pembroke CU-UNC Kenneth Spayd (910) 521-6685 4XXXU84 Winston-Salem State University CU-UNC Frank Lord (336) 750-2733 4XXXU86 Elizabeth City State University CU-UNC Gina Knight (252) 335-4822 4XXX

Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²Offline ²

CAFR For CAFR:



Agency Number

Type of Agency**

NCAS or Offline



U88 Fayetteville State University CU-UNC Christine Jumalon (910) 672-1163 4XXXU90 North Carolina Central University CU-UNC Joan Spencer (919) 530-6354 4XXXU92 UNC School of the Arts CU-UNC Lisa McClinton (336) 770-3304 4XXX0A North Carolina Housing Finance Ag. CU-NonmajoOffline Sim Hodges (919) 877-5693 2611Z2 NC Biotechnology Center CU-NonmajoOffline Mark Stohlman (919) 549-8850 2618Z3 NC Global TransPark Authority CU-NonmajoNCAS Mary Jane Westphal (252)523-1351x303 2615

Z3F NC Global TransPark Authority Foundation CU-NonmajoOffline Trina Warren (252)523-1351x316 2615Z7 NC Partnership for Children CU-NonmajoOffline Ellen Preston 919-821-9530 2621ZA NC State Ports Authority CU-NonmajoNCAS Terry Dail (910) 343-6414 2612ZB State Education Assistance Authority CU-NonmajoOffline Larna Griffin 919-248-4698 2620ZG Centennial Authority CU-NonmajoOffline John House 919-829-8132 2626ZH NC Railroad Company CU-NonmajoOffline Dan Halloran 919-954-7601 2627ZI The Golden LEAF, Inc. CU-NonmajoOffline Beth Edmondson (252) 442-7474 2640ZL Gateway University Research Park, Inc. CU-UNC Offline Marti Asher 336-417-5455 4XXXZM Economic Development Partnership of NC CU-NonmajoOffline Jennifer Harkness (919) 447-7749 2644C0 Alamance Community College CU-CC Offline Cindy Day Collie 336-506-4410 4XXXC2 Asheville-Buncombe Technical Community CollCU-CC Offline Lisa Evans 828-254-1921 x390 4XXXC3 Beaufort County Community College CU-CC Offline Charles Gullette 252-940-6214 4XXXC4 Bladen Community College CU-CC Offline Jay Stanley 910-879-5503 4XXXC5 Blue Ridge Community College CU-CC Offline Samantha Reynolds 828-694-1717 4XXXC6 Brunswick Community College CU-CC Offline Sheila L Galloway 910-755-7312 4XXXC7 Caldwell Community College and Technical InstiCU-CC Offline David Holman 828-726-2200 4XXXC8 Cape Fear Community College CU-CC Offline Madelene Brooks 910-362-7074 4XXXC9 Carteret Community College CU-CC Offline Steven T. Davis 252-222-6158 4XXXCA Catawba Valley Community College CU-CC Offline Jon Kokos 828-327-7000 x4273 4XXXCB Central Carolina Community College CU-CC Offline Tamara Joyner 919-718-7498 4XXXCC Central Piedmont Community College CU-CC Offline Mike Whiteman 704-330-6706 4XXXCD Cleveland Community College CU-CC Offline Brian Bowman 704-484-4055 4XXXCE Coastal Carolina Community College CU-CC Offline Michelle Stiles 910-938-6218 4XXXCF College of the Albemarle CU-CC Offline Joseph Turner 252-335-0821 x2211 4XXX

Offline ²Offline ²Offline ²

CAFR For CAFR:



Agency Number

Type of Agency**

NCAS or Offline



CG Craven Community College CU-CC Offline Page Varnell 252-672-1751 4XXXCH Davidson County Community College CU-CC Offline Laura Yarbrough 336-249-8186 x256 4XXXCJ Durham Technical Community College CU-CC Offline Charles Hunt 919-686-3300 4XXXCK Edgecombe Community College CU-CC Offline Katherine E. Lancaster 252-823-5166 4XXXCL Fayetteville Technical Community College CU-CC Offline Robin Deaver 910-678-8484 4XXXCM Forsyth Technical Community College CU-CC Offline Billy Bryan 336-734-7293 4XXXCN Gaston College CU-CC Offline Bruce Cole (704) 922-6309 4XXXCP Guilford Technical Community College CU-CC Offline Angela Carter 336-334-4822 x2477 4XXXCQ Halifax Community College CU-CC Offline Marie Daniel 252-536-7243 4XXXCR Haywood Community College CU-CC Offline Christie Medford 828-565-4168 4XXXCS Isothermal Community College CU-CC Offline Amy Penson 828-286-3636 x207 4XXXCT James Sprunt Community College CU-CC Offline LaTasha Moore 910-296-2432 4XXXCU Johnston Community College CU-CC Offline Gwen Green 919-209-2070 4XXXCV Lenoir Community College CU-CC Offline Jessica McMahon 252-527-6223 x358 4XXXCW Martin Community College CU-CC Offline Steve Taylor 252-789-0253 4XXXCX Mayland Community College CU-CC Offline Kathy Robinson 828-765-7351 x231 4XXXCY McDowell Technical Community College CU-CC Offline Ryan Garrison 828-652-0627 4XXXCZ Mitchell Community College CU-CC Offline Amber Thompkins 704-978-1347 4XXXD0 Montgomery Community College CU-CC Offline Cathy Biby 910-576-6222 x200 4XXXD1 Nash Community College CU-CC Offline Carol Dornseif 252-451-8365 4XXXD2 Pamlico Community College CU-CC Offline Sherry Raby 252-249-1851 x3004 4XXXD3 Piedmont Community College CU-CC Offline Beverly Murphy 336-599-1181 x222 4XXXD4 Pitt Community College CU-CC Offline Ricky Brown 252-493-7259 4XXXD5 Randolph Community College CU-CC Offline Susan Rice 336-633-0282 4XXXD6 Richmond Community College CU-CC Offline Debbie Cashwell 910-410-1803 4XXXD7 Roanoke-Chowan Community College CU-CC Offline Sheena Suggs 252-862-1226 4XXXD8 Robeson Community College CU-CC Offline Lettie Navarrete 910-272-3552 4XXXD9 Rockingham Community College CU-CC Offline Terry Bailey 336-342-4261 x2186 4XXXDA Rowan-Cabarrus Community College CU-CC Offline Kizzy Lea 704-216-7235 4XXXDB Sampson Community College CU-CC Offline Kelly Jackson 910-592-8081 x2011 4XXXDC Sandhills Community College CU-CC Offline Libba Thomas 910-695-3718 4XXX

CAFR For CAFR:



Agency Number

Type of Agency**

NCAS or Offline



C1 South Piedmont Community College CU-CC Offline Michelle Brock 704-272-5357 4XXXDD Southeastern Community College CU-CC Offline Alison Soles 910-642-7141 x345 4XXXDE Southwestern Community College CU-CC Offline Karen Polyasko 828-586-4091 x473 4XXXDF Stanly Community College CU-CC Offline Rebecca Wall 704-991-0176 4XXXDG Surry Community College CU-CC Offline Susan Pendergraft 336-386-3274 4XXXDH Tri-County Community College CU-CC Offline Sharon Robertson 828-835-4289 4XXXDJ Vance-Granville Community College CU-CC Offline Jessica Robertson 252-738-3430 4XXXDK Wake Technical Community College CU-CC Offline Marla Tart 919-662-3393 4XXXDL Wayne Community College CU-CC Offline Annette Woodard 919-735-5152 x381 4XXXDM Western Piedmont Community College CU-CC Offline Douglas Putts 828-448-6020 4XXXDN Wilkes Community College CU-CC Offline Crystal Huffman 336-838-6109 4XXXDP Wilson Community College CU-CC Offline Jessica Jones 252-246-1216 4XXX

** Type of Agency:CU Component UnitUNC UNC System, major component unitCC Community College, major component unitNonmajor Nonmajor component unit - see note below NCAS Accounting data included in the North Carolina Accounting System, and CAFR reporting from NCASOffline Full accounting data not in NCAS, so paper reporting for CAFR; agency uses another accounting system

Note: All entities complete the NCASexcl CAFR package, except the Community Colleges and the nonmajor component units which have separate CAFR packages.

List of OSC Statewide Accounting Financial Reporting Analyst Names and Numbers

Contact Name Phone Number Email AddressKim Battle 919-707-0521Barry Brown 919-707-0555Joannie Burtoft 919-707-0527Elizabeth Colcord 919-707-0526Joy Darden 919-707-0520Laura Klem 919-707-0529Shivani Jani 919-707-0525Ellen Rockefeller 919-707-0528Virginia Sisson 919-707-0530Randy Smith 919-707-0522Megan Wallace 919-707-0590

Office of the State Controller

[email protected]@[email protected]@[email protected]@[email protected]@[email protected]@[email protected]

mailto:[email protected]











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