State of North Carolina

Notes to the Financial Statements
Fiscal Year Ended June 30, 2002

Index

Note 1:    Summary of Significant Accounting Policies
Note 2:    Stewardship, Compliance, and Accountability
Note 3:    Deposits and Investments
Note 4:    Capital Assets
Note 5:    Lease Obligations - Operating and Capital
Note 6:    Long-term Debt
Note 7:    Interfund Receivables and Payables
Note 8:    Fund Balance Reserves and Designations
Note 9:    Retirement Plans
Note 10:  Deferred Compensation Plans
Note 11:  Other Postemployment Benefits
Note 12:  Risk Management and Insurance
Note 13:  Individual Plan Financial Statements - Pension and Other Employee Benefit Trust Funds
Note 14:  Segment Information for Enterprise Funds
Note 15:  Component Units - Condensed Financial Statements
Note 16:  Related Organization
Note 17:  Commitments and Contingencies
Note 18:  Changes in Financial Accounting and Reporting
Note 19:  Fund Equity Reclassification and Restatements
Note 20:  Subsequent Events


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