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Cabarrus County, North Carolina <br />Internal Service Funds <br />Combining Statement of Revenues, Expenses and Changes in Fund Net Assets <br />For the Year Ended June 30, 2009 <br /> Worker's Self-Insured <br /> Compensation Hospitalization <br /> Fund Fund Total <br /> Operating revenues: <br /> Insurance premiums $ - $ 7,167,699 $ 7,167 <br />699 <br />~ Insurance refunds - 78,110 , <br />78,110 <br /> Total operating revenues - 7,245,809 7,245,809 <br /> Operating expenses: <br /> General and administrative 78,370 1,160,571 1,238,941 <br /> Claims 291,113 5,194,040 5,485,153 <br /> Total operating expenses 369,483 6,354,611 6,724,094 <br /> Operating income (loss) (369,483) 891,198 521,715 <br /> Nonoperating revenues: <br /> Investment earnings 20,867 33,155 54,022 <br /> <br /> Change in net assets 348 1 <br />( ,6 6) <br />924,353 <br />575,737 <br /> Net assets, July 1 1,435,314 1,144,250 2,579,564 <br /> Net assets, June 30 $ 1,086,698 $ 2,068,603 $ 3,155,301 <br /> <br /> 102 Attachment number 3 <br /> G-8 Page 378 <br />