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State of North Carolina


Notes to the Financial Statements
Fiscal Year Ended June 30, 2006


Index

  • Note 1:    Summary of Significant Accounting Policies
  • Note 2:    Stewardship, Compliance, and Accountability
  • Note 3:    Deposits and Investments
  • Note 4:    Receivables
  • Note 5:    Capital Assets
  • Note 6:    Short-Term Debt
  • Note 7:    Long-Term Liabilities
  • Note 8:    Lease Obligations - Operating and Capital
  • Note 9:    Interfund Balances and Transfers
  • Note 10:   Fund Balance Reserves
  • Note 11:   Retirement Plans
  • Note 12:  Deferred Compensation Plans
  • Note 13:  Other Postemployment Benefits
  • Note 14:  Risk Management and Insurance
  • Note 15:  Individual Plan Financial Statements - Pension and Other Employee Benefit Trust Funds
  • Note 16:  Segment Information
  • Note 17:  Component Units - Financial Information
  • Note 18:  Related Organization
  • Note 19: Related Party Transactions
  • Note 20:  Commitments and Contingencies
  • Note 21:  Changes in Financial Accounting and Reporting
  • Note 22:  Fund Equity Reclassification and Restatements
  • Note 23:  Subsequent Events

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