North Carolina
Department of State Treasurer
Financial Information
Avery County





Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Capital Resources and Expenditures for Schools | Annual Financial Information Report Detail
Financial Graphs and Comparisons | Download Excel 97 Version of Financial Summary

Institute of Government North Carolina Counties Web Site
Economic Development Information System (EDIS) County Profiles

Go to North Carolina County and Municipal Financial Information Home Page
Go to Avery County Map Page



Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year



Avery County





County Revenues and Expenditures Financial Profile
Go to top of page		200920082007200620052004

Revenues by Source







Property Taxes$14,274,81213,778,22313,299,06412,505,14112,023,47211,870,862


Other Taxes2,308,9362,371,1361,827,2791,898,7571,753,4441,264,296


Sales Tax4,726,4226,008,2265,411,2294,883,3104,840,3684,075,074


Sales & Services868,174985,020959,6711,196,809996,253833,592


Intergovernmental3,265,5253,585,8094,820,2368,646,1793,064,1412,704,870


Debt Proceeds025,2542,000,000066,000640,000


Other Miscellaneous705,3641,383,8561,634,4631,117,1101,394,611661,369


Total$26,149,23328,137,52429,951,94230,247,30624,138,28922,050,063










Expenditures by Function







Education$5,232,7835,474,6155,655,6804,820,0023,829,8004,454,563


Debt Service1,784,8551,802,4951,730,6601,987,3672,048,6702,066,730


Human Services4,242,8415,081,0055,606,7455,877,0884,562,5744,020,861


General Government2,717,1992,718,7983,333,0742,630,9662,901,7733,070,826


Public Safety6,675,5606,406,5585,931,2715,220,3054,964,5094,345,335


Other4,294,4363,645,0114,165,1807,084,1082,634,8232,578,291


Total$24,947,67425,128,48226,422,61027,619,83620,942,14920,536,606










Expenditures by Object







Salaries & Wages$6,269,1205,822,4245,411,4774,972,4884,587,2824,290,172


Capital Outlay1,659,3721,229,8453,334,6646,413,4632,170,2772,289,864


Other Operating9,145,4479,776,4919,185,4548,882,9987,870,8797,305,889


Public School Capital1,050,2631,457,1151,841,3801,254,202400,0001,245,263


Public School Current3,896,0003,742,0003,564,5003,336,0003,200,0002,982,000


Other2,927,4723,100,6073,085,1352,760,6852,713,7112,423,418


Total$24,947,67425,128,48226,422,61027,619,83620,942,14920,536,606










Per Capita Revenues by Source







Property Taxes$776753731694669657


Other Taxes1251301011059770


Sales Tax256328298271269225


Sales & Services475453665546


Intergovernmental177196265480170149


Debt Proceeds011100435


Other Miscellaneous387690627737


Total$1,4191,5381,6481,6781,3411,219










Per Capita Expenditures by Function







Education$285299312267213246


Debt Service979995110114114


Human Services230278309326253222


General Government147149183146161170


Public Safety362350326290276240


Other233199229393146143


Total$1,3541,3741,4541,5321,1631,135










Per Capita Expenditures by Object







Salaries & Wages$340318298276255237


Capital Outlay9067183356121127


Other Operating497534506492436403


Public School Capital5780101702269


Public School Current211205196185178165


Other159170170153151134


Total$1,3541,3741,4541,5321,1631,135










Group Average Per Capita Revenues by Source







Property Taxes$551$545$515$518$473$456


Other Taxes768077788375


Sales Tax174208205195185177


Sales & Services186184170165154155


Intergovernmental295299316337305293


Debt Proceeds17142128917597


Other Miscellaneous568789717061


Total$1,355$1,545$1,500$1,455$1,345$1,314










Group Average Per Capita Expenditures by Function







Education$261$314$304$226$198$207


Debt Service939789957588


Human Services314360350343334312


General Government156166177184183144


Public Safety291308280247216228


Other307316286296297266


Total$1,422$1,561$1,486$1,391$1,303$1,245










Group Average Per Capita Expenditures by Object







Salaries & Wages$405$394$362$345$324$308


Capital Outlay150194187170171120


Other Operating534556523538508517


Public School Capital83136136654457


Public School Current167164157152144140


Other83117121121112103


Total$1,422$1,561$1,486$1,391$1,303$1,245











Number of Reporting (AFIR) Counties in Group252526262626


Average Population of Group15,84715,98715,64215,53915,42315,318








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$24,276,031 26,048,637 25,752,737 27,618,549 21,867,237 20,275,193

General Fund expenditures22,633,126 22,691,627 21,484,492 23,726,508 18,474,875 17,207,264

Operating transfers in0 797,666 0 226,958 53,645 623,714

Operating transfers out3,208,517 3,992,307 1,027,521 4,928,036 3,406,546 1,881,042

Proceeds from capital leases and installment purchases0 25,254 0 0 66,000 140,000

Other items0 0 0 0 438,197 0

Excess of revenues and other sources over (under) expenditures and other uses($1,565,612)187,623 3,240,724 (809,037)543,658 1,950,601










Fund balance available (FBA):







In dollars$8,354,925 9,430,005 9,257,295 6,266,099 7,421,388 6,985,404


FBA as a % of GF Net Expenditures:







 Unit's FBA %32.33%35.37%41.12%21.87%34.02%36.87%


 Group weighted average FBA %21.11%23.25%24.54%26.88%28.69%28.31%


 State weighted average FBA %20.62%20.15%23.53%24.18%24.31%23.51%


Number of Reporting Counties in Group (Audit)25 26 26 26 26 26








Enterprise Funds:
Go to top of page






None













Combined financial results:







Working capital







Net income































Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year18,428 18,292 18,174 18,030 18,000 18,093


Population Group24,999 and Below24,999 and Below24,999 and Below24,999 and Below24,999 and Below24,999 and Below


Cash & Investments at June 30th23,635,170 22,109,415 18,712,432 15,535,437 13,062,298 10,264,225


Investment Earnings381,753 878,781 910,607 605,723 247,722 102,618


Tax Rate Equivalent0.0093 0.0223 0.0244 0.0239 0.0101 0.0043


Tax Rate Equivalent Group weighted average0.0145 0.0341 0.0417 0.0324 0.0198 0.0097


Tax Rate Equivalent Statewide weighted average0.0135 0.0283 0.0350 0.0245 0.0146 0.0067


Latest year of Revaluation #N/A2006 2006 2002 2002 2002


January 1, Prior Year Assessed Valuation4,102,270,467 3,942,909,677 3,732,379,609 2,539,399,925 2,453,371,069 2,368,981,069


Tax Rate0.3900 0.3900 0.3800 0.5300 0.5300 0.5300


Tax Rate Group weighted average0.5473 0.5553 0.5615 0.5822 0.6620 0.6770


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio71.07 71.07 100.00 72.36 77.44 82.35


Assessment -to-Sales Ratio Group Average75.16 74.12 76.73 84.75 78.49 79.49


Assessment -to-Sales Ratio Statewide89.75 89.17 87.65 91.33 91.52 91.40


Assessed Valuation adjusted for Assessed to Sales Ratio5,772,154,871 5,547,924,127 3,732,379,609 3,509,397,354 3,168,092,806 2,876,722,610


Tax Rate Adjusted0.2772 0.2772 0.3800 0.3835 0.4104 0.4365


Tax Rate Adjusted Group weighted average0.4113 0.4116 0.4309 0.4934 0.5196 0.5382


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected96.96 97.31 98.03 96.91 96.81 96.56


Percent Collected Group weighted average94.98 95.50 95.80 95.61 95.03 94.78


Percent Collected Statewide weighted average97.18 97.38 97.45 96.63 97.04 96.70


Percent Collected Excluding Motor Vehicles97.20 98.13 98.40 98.25 98.08 97.86


Percent Collected Excluding Motor Vehicles Group weighted average95.87 96.61 97.00 96.89 96.42 96.13


Percent Collected Excluding Motor Vehicles Statewide97.97 98.37 98.38 97.63 98.01 97.78


Percent Collected Motor Vehicles Only 91.40 70.58 93.13 76.90 78.64 78.15


Percent Collected Motor Vehicles Only Group weighted average84.45 83.82 83.81 83.51 82.99 83.20


Percent Collected Motor Vehicles Only Statewide weighted average 87.88 87.19 88.42 87.23 87.67 86.69


Tax Uncollected438,329 365,174 261,228 385,156 381,999


Tax Rate Equivalent0.0107 0.0093 0.0070 0.0152 0.0156 0.0000










Debt Information2009 2008 2007 2006 2005 2004


Population Group10,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,999


Ratings:







 Fitch







 Moody's







 S & P
















General Obligation Debt (GO) where the taxing power of the entire County is pledged to satisfy the obligation. The figure does not include General Obligations of sub-divisions such as water districts even though such obligations may appear on the County's financial statements.


 Enterprise$0 0 0 0 0 0


General Government0 0 0 0 0 0


Total0 0 0 0 0 0


Total Per Capita0 0 0 0 0 0


Total Per Capita for the Population Group114 125 140 157 174 167


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1200%0.0900%0.1200%0.1600%0.2000%0.2000%


 Total per Assessed Valuation Adjusted for Current Year Sales - Statewide1.1300%0.7500%0.8000%0.7900%0.8200%0.8400%


 Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$0 00000


--General Government*6,553,8657,959,2969,339,2888,584,6069,806,30611,004,938


Total*6,553,8657,959,2969,339,2888,584,6069,806,30611,004,938


* The total only includes the contracts that require Local Government Commission approval.




Revenue Bond Debt 0 0 0 0 0 0


Total Debt Listed Above*$6,553,865 7,959,2969,339,2888,584,6069,806,30611,004,938








County School Report
Go to top of page		200920082007200620052004


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)343,408334,358329,882299,703245,976245,976


Article 42 (60% restricted)593,841661,392652,968594,127486,427486,427


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund






Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds






Unrestricted sources8,5562,196,7162,517,4072,232,6362,464,3942,464,394

Portion of NC Lottery Proceds for Construction and Debt Service on Debt Issued After January 1, 2003







Total Sources2,750,7173,192,4663,500,2573,126,4663,196,7973,196,797









Deduct: Uses of County Funding for Public School Capital Outlays:






Funded by Article 40 restricted local option sales taxes:







Public school debt service (principal and interest)343,408334,358329,882299,703245,976245,976


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)593,841661,392652,968594,127486,427486,427


Public school capital outlay






Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay






Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)763,205739,601676,027978,4341,219,1311,219,131


Public school capital outlay:







From Capital Projects Funds444,060347,1881,536,630990,202775,263775,263


From General Fund and all other funds606,2031,109,927304,750264,000470,000470,000


Fair market value of assets donated to public school county







Total Uses2,750,7173,192,4663,500,2573,126,4663,196,7973,196,797









Sources of county funding over (under) uses of county funding














Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes






Unexpended proceeds from other sources restricted







for public school capital outlay














Equals: Ending Balance, June 30, Current Year






Total ending balance






Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes







Unexpended proceeds from other sources restricted







for public school capital outlay














Additional Information:






Average daily membership
2,3472,1252,4112,3812,425

Adjusted unit-wide tax rate0.27720.27720.38000.38350.41040.4365

Weighted average adjusted unit-wide tax rate for population group0.41130.41160.43090.49340.51960.5382

Assessed valuation per student
1,679,9791,756,4141,053,2561,030,395976,899

School bonds authorized and Unissued as of 3/31 of the following year






















Annual Financial Information Report Detail
Go to top of page		200920082007200620052004


Population at July 1st of the Previous Year18,42818,29218,17418,03018,00018,093
1ANon GASB34General Fund Assets





1BFISCAL General Fund Liabilities





2ASUMMARYDebt Service Fund Assets





2B
Debt Service Fund Liabilities





3A
Enterprise Fund Assets





3B
Enterprise Fund Liabilities





4A
Internal Service Fund Assets





4B
Internal Service Fund Liabilities





5A
Special Revenue Fund Assets





5B
Special Revenue Fund Liabilities





6A
Trust & Agency Fund Assets





6B
Trust & Agency Fund Liabilities





7A
Capital Project Fund Assets





7B
Capital Project Fund Liabilities





8A
General Fixed Assets - Assets





9B
General Long-Term Liabilities





1.5AGASB34Governmental Activities Assets30,178,59336,236,33036,207,36028,549,70523,617,87919,663,656
1.5BFISCAL Governmental Activities Liabilities8,272,7129,741,31211,227,91310,115,08011,596,31413,081,746
3.5ASUMMARYBusiness Type Activities Assets





3.5B
Business Type Activities Liabilties





6.5A
Fiduciary Funds Assets7,6509,25248,65324,72720,90818,721
6.5B
Fiduciary Funds Liabilties7,6509,25248,65324,72720,90818,721
10PART 2Current Collections Of Unit Wide Levy13,969,12113,205,51313,007,50712,071,44811,512,52711,265,389
11TAXCurrent Collections of Special Tax District 1,523,7981,463,0991,049,1751,010,622961,331705,805
12REVENUESPrior Years' Levy Collections196,491484,163194,261337,932413,802513,853
13
Penalties and Interest109,20088,54797,29695,76197,14391,620
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax365,471607,989554,681666,437515,550330,295
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax19,36620,41919,39622,87121,17120,008
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax1,834,5732,386,4532,249,6932,005,3002,076,2701,720,478
20
1/2% Local Government Option Sales Tax (40)1,144,6941,114,5271,099,605999,009952,544819,920
21
1/2% Local Government Option Sales Tax (42)989,7341,102,3201,088,281990,211944,308810,711
21.1
1/2% Local Government Option Sales Tax (44)757,4211,404,926973,650888,790867,246723,965
22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges329,748194,677185,482190,168192,096190,900
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax3,2227,0037,5748,65963,29617,288
27
Privilege Licenses





28
Other Licenses67,33177,94910,971


29
Payments in Lieu of Taxes - US Forest Serv157,48262,44262,83162,85461,69163,776
30FEDERALPayments in Lieu of Taxes - TVA34,76338,02034,44729,28731,18323,779
31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government





34
Public Safety88,17269,49465,14935,562126,38346,630
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.





39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health





42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services1,217,2841,101,0451,084,8391,010,623942,027927,087
45
Human Services: All Other499,285961,3571,235,041947,972737,694587,514
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State1,4501,250



48REVENUESControlled Substance Tax5,0982,9795,3442,497
6,373
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges
67,160115,104112,47184,11671,819
51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees88,25975,95166,17764,21068,22666,102
53
Public School Building Capital Fund





54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government





59
Public Safety56,00371,126380,405847,47765,61739,464
60
Transportation395,622682,172700,495230,083192,401514,344
61
Environmental Protection22,73622,647120,0063,508,051425,26215,200
62
Econ. & Phys. Dev. - Housing/Community Dev47,26269,792350,701420,253

62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other


15,54959,451
64
Human Services: Health

278,6771,040,808

65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services





68
Human Services: All Other238,934254,567217,320227,753202,542212,556
69
Culture and Recreation376,125




70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety37,05028,6221,071


74
Transportation





75
Environmental Protection





76
Economic And Physical Development
77,185102,62984,70231,50589,149
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services


6,02736,04341,077
79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds171,435210,207213,675210,945193,782210,825
83
Inspection Fees122,809224,492247,663251,804207,459201,675
84
Concealed Handgun Permits11,0656,2156,1534,7951,9204,000
85
Other Permits1,4251,2358556201,505980
86SALES &Parking Revenues




160
87SERVICESRents and Royalties1,12812,40913,53722,13419,12622,175
88
Airport





89
Fire Protection Charges





90
Solid Waste300,947277,049328,775242,614235,843220,968
91
Ambulance and Rescue Squad Charges500,202610,186549,019889,540704,087528,257
92
Cemeteries





93
Recreation Service Revenues38,56222,73022,48817,09312,3888,208
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health





97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv23,40328,21241,6368,5296,60815,501
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services3,93234,4344,21616,89918,20138,323
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds381,753878,781910,607605,723247,722102,618
105
Special Assessments





106
Private Contributions and Other Donations





107
Sales of Materials and Fixed Assets5,86913,660158,62328,32911,633124,907
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax7,4797,8727,7388,3567,2646,583
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues3,52941,39489,1496,538723,3269,781
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch
25,2542,000,000
66,000640,000
115
Other





116NON-REVFines and Forfeitures





117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units74,13079,80488,02885,10388,46295,388
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients18,422,75216,465,14416,963,42018,201,33818,475,77019,889,212
125APART 4Governing Body - Salaries & Wages56,87666,11368,63262,81362,21261,661
125BGENERALGoverning Body - Other Direct88,46681,40473,40366,93773,76974,769
125CGOVTGoverning Body - Construction





125D
Governing Body - Purchase of P,P&E1,9052,250
2,48410,23933,699
126A
Administration - Salaries & Wages98,15894,70389,28383,87276,26075,787
126B
Administration - Other Direct48,59350,24246,75545,61932,48937,812
126C
Administration - Construction





126D
Administration - Purchase of P,P&E10,30030,152



127A
Elections - Salaries & Wages103,58190,61272,32569,85377,88747,756
127B
Elections - Other Direct61,77168,80659,90578,34572,18831,474
127C
Elections - Construction





127D
Elections - Purchase of P,P&E
5,86215,9901,0754,1901,335
128A
Finance - Salaries & Wages189,464164,793158,470130,238107,135104,544
128B
Finance - Other Direct114,83192,31893,70785,22257,09145,092
128C
Finance - Construction





128D
Finance - Purchase of P,P&E11,0119197,2315,0142,3491,759
129A
Taxes - Salaries & Wages367,417342,802308,754290,733268,512293,698
129B
Taxes - Other Direct282,185263,861250,252231,960199,602206,572
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E18,78012,6386,6102,41361,49745,723
130A
Legal - Salaries & Wages





130B
Legal - Other Direct56,29768,90269,74698,32852,75853,632
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages128,629120,536118,934114,932107,408103,118
131B
Register of Deeds - Other Direct329,483419,563400,933491,756350,218270,600
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E6,3734,57210,652
78,43910,523
132A
Public Buildings - Salaries & Wages140,797134,329126,994118,151112,908101,643
132B
Public Buildings - Other Direct496,285432,869428,066368,964312,198325,911
132C
Public Buildings - Construction
79,367632,622216,531761,8231,104,123
132D
Public Buildings - Purchase of P,P&E100,36480,878285,61157,94714,95632,115
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct5,6337,9127,6347,7794,5456,171
133C
Court Facilities - Construction




1,309
133D
Court Facilities - Purchase of P,P&E
2,395565
1,100
134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct





134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E





135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct





135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E





136APUBLICSheriff & Communications - Salaries & Wages852,787797,448650,453551,986508,850479,355
136BSAFETYSheriff & Communications - Other Direct558,161562,466399,309366,047323,094299,879
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E140,856185,002123,78685,99479,21585,432
137A
Jail - Salaries & Wages276,151265,488243,200220,299212,638189,561
137B
Jail - Other Direct311,904310,893268,487253,787229,079215,930
137C
Jail - Construction14,325




137D
Jail - Purchase of P,P&E1,6493,7402,3123,1775,5232,408
138A
Emergency Communications - Salaries & Wages412,542380,656365,241333,670312,827259,962
138B
Emergency Communications - Other Direct296,944275,640240,276261,168236,756220,590
138C
Emergency Communications - Construction

118,323111,638170,747242,105
138D
Emergency Communications - Purchase of P,P&E41,18017,504170,2736,22618,8937,173
139A
Emergency Management - Salaries & Wages50,25574,06469,78663,46958,47857,563
139B
Emergency Management - Other Direct28,03041,73532,17633,92571,47235,755
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E2,1241,85238,51546,52351,37723,989
140A
Fire - Salaries & Wages





140B
Fire - Other Direct41,65147,73351,04038,22633,00431,841
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages197,782199,891182,131165,842150,661148,665
141B
Inspectors - Other Direct120,706137,078114,339154,29791,05482,633
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E
17,83810,5009,65417,712
142A
Rescue Units - Salaries & Wages895,161719,383744,719712,891673,154579,374
142B
Rescue Units - Other Direct664,634598,215565,235565,351500,893418,194
142C
Rescue Units - Construction2,0711,8353,5793,8982,149
142D
Rescue Units - Purchase of P,P&E98,896168,18540,988123,080121,91685,154
143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct59,22557,50054,45049,50045,00029,000
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct10,50010,10020,30013,72511,42514,425
144C
Med Examiner/Coroner - Construction





144D
Med Examiner/Coroner - Purchase of P,P&E





145A
Pub. Safety All Other - Salaries & Wages





145B
Pub. Safety All Other - Other Direct




361
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages





146BPORTATIONImprovements Subdivisions and Streets - Other Direct





146C
Improvements Subdivisions and Streets - Construction





146D
Improvements Subdivisions and Streets - Purchase of P,P&E





147A
Parking Facilities - Salaries & Wages





147B
Parking Facilities - Other Direct





147C
Parking Facilities - Construction





147D
Parking Facilities - Purchase of P,P&E





148A
Airport - Salaries & Wages





148B
Airport - Other Direct





148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages285,883278,200240,553236,765217,470201,363
149B
Mass Transit-County - Other Direct238,487241,402206,138204,026186,166169,327
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E73,627219,200692,36736,89472,424373,325
150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E





152AENVIRONSolid Waste - Salaries & Wages535,037496,220462,442449,098416,305419,546
152BMENTALSolid Waste - Other Direct976,0931,158,331807,338754,793691,819620,277
152CPROTECT.Solid Waste - Construction104,439




152D
Solid Waste - Purchase of P,P&E153,347120,88467,12543,19290,05441,461
153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct66,78224,13223,78121,59720,89620,910
153C
Drainage & Watershed - Construction

76,4143,228,962141,939
153D
Drainage & Watershed - Purchase of P,P&E





154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages53,50950,94147,52344,90018,6469,239
155B
Environ. All Other - Other Direct31,09730,84625,19724,6569,2896,886
155C
Environ. All Other - Construction





155D
Environ. All Other - Purchase of P,P&E





156AECON & Planning & Zoning - Salaries & Wages





156BPHYSPlanning & Zoning - Other Direct





156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E





157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct


15,54959,451
157C
Economic Development - Construction





157D
Economic Development - Purchase of P,P&E





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct4,0444,965164,72011,14115,3346,548
158C
Community Development - Construction47,41774,237533,2361,297,72075,469
158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages125,922122,262120,594105,27598,77594,721
159B
Agriculture Expansion - Other Direct129,982207,393231,346201,307150,957165,370
159C
Agriculture Expansion - Construction230




159D
Agriculture Expansion - Purchase Of P,P&E5,87710,5605,37011,21738,9696,456
160A
Special Empl Programs - Salaries & Wages





160B
Special Empl Programs - Other Direct





160C
Special Empl Programs - Construction





160D
Special Empl Programs - Purchase of P,P&E





161A
Econ. Dev. All Other - Salaries & Wages





161B
Econ. Dev. All Other - Other Direct18,100




161C
Econ. Dev. All Other - Construction





161D
Econ. Dev. All Other - Purchase of P,P&E





162AHUMANHealth - Salaries & Wages





162BSERVICESHealth - Other Direct





162C
Health - Construction
75,605445,6821,094,41766,929
162D
Health - Purchase of P,P&E





163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct92,40088,00080,00075,00067,50064,500
163C
Mental Health - Construction





163D
Mental Health - Purchase of P,P&E





164A
Administration - Salaries & Wages959,823933,867869,049800,953736,663698,693
164B
Administration - Other Direct538,688542,217456,686455,963385,937377,782
164C
Administration - Construction





164D
Administration - Purchase of P,P&E11,06429,55615,09199992,77619,194
165B
Assistance Programs - Other Direct787,434934,442957,818863,404635,635619,901
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages15,22614,79312,63817,36817,91810,120
168B
Other Human Services - Other Direct3,8433,7952,8614,5983,7901,375
168C
Other Human Services - Construction





168D
Other Human Services - Purchase of P,P&E1,127

947

169A
Legal Aid - Salaries & Wages





169B
Legal Aid - Other Direct20,93019,36424,16822,32722,79413,734
169C
Legal Aid - Construction





169D
Legal Aid - Purchase of P,P&E





170A
Human Serv. All Other - Salaries & Wages354,106329,504324,487301,909273,824270,310
170B
Human Serv. All Other - Other Direct586,181840,9221,011,169766,226664,717594,604
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E5,35021,1416,93611,309181,09824,230
171ACULTURE Recreation & Parks - Salaries & Wages170,014145,819135,26997,47178,75183,493
171BANDRecreation & Parks - Other Direct158,952145,386121,281115,69288,14279,218
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E807,06063,67324,88612,1528,494148,351
172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages





173B
Museums - Other Direct3,0903,0003,0003,0002,5002,000
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages





174B
Libraries - Other Direct78,28076,00066,00061,30661,30657,000
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct5,56087,60065,60048,80040,56720,300
175CUTILITYAll Other - Construction





175D
All Other - Purchase of P,P&E





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct





176C
Water & Sewer - Construction





176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees295,023355,358413,560483,896556,556605,400
178D
Public School - Principal1,405,4311,379,9921,245,3171,388,3671,356,8051,346,133
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees26,3389,2497,60611,52910,42716,215
181D
All Other - Principal58,06357,89664,177103,575124,88298,982
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 3,744




185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement41,60638,96431,67835,31018,77418,786
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount419,642798,6981,041,3591,092,8221,066,9231,002,012
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount





190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount173,130139,099118,88593,734124,108132,406
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount3,896,0003,742,0003,564,5003,336,0003,200,0002,982,000
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount1,050,2631,457,1151,841,3801,254,202400,0001,245,263
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount255,320245,500219,800199,800199,800199,800
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount31,20030,00030,00030,00030,00027,500
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount266,640302,130232,178265,739216,192185,000
196A
Multi-Cty Area Mental Hlth Auth - Recipient





196B
Multi-Cty Area Mental Hlth Auth - Item #





196C
Multi-Cty Area Mental Hlth Auth - Amount7,2577,8727,7389,3735,7707,000
197A
Multi-Cty or Mun Library District - Recipient





197B
Multi-Cty or Mun Library District - Item #





197C
Multi-Cty or Mun Library District - Amount





198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount1,552,6761,493,3481,390,1751,010,6221,019,818817,200
199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount160,000




200A
Other - RecipientAvery County AirportAvery County Airport AuthorityAvery County AirportAvery County Airport Authority

200B
Other - Item Number175175175175175175
200C
Other - Amount61,60783,96045,00058,59551,10052,500
201A
Other - Recipient





201B
Other - Item Number





201C
Other - Amount





202A
Other - Recipient





202B
Other - Item Number





202C
Other - Amount





203A
Other - Recipient





203B
Other - Item Number





203C
Other - Amount





204A
Other - Recipient





204B
Other - Item Number





204C
Other - Amount





204.1A
Other - Recipient





204.1B
Other - Item Number





204.1C
Other - Amount





204.2A
Other - Recipient





204.2B
Other - Item Number





204.2C
Other - Amount





205PART 6Current year's levy -- Excluding motor vehicles13,835,86713,166,00612,306,96711,660,08911,194,31511,040,749
206OTHERCurrent year's levy -- Motor vehicles (only)598,984405,427934,959784,426782,096777,390
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles386,818245,891196,996203,956214,982236,101
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles51,511119,28364,232181,200167,017169,884
209
Percentage of Taxes Collected All Property %96.9697.3198.0396.9196.8196.56
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.2098.1398.4098.2598.0897.86
211
Percentage of Taxes Collected Motor Vehicles %91.4070.5893.1376.9078.6478.15
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance





213B
Capital Rev Funds - Schools - Ending Balance





214A
Capital Rev Funds - Hosp - Beginning Balance





214B
Capital Rev Funds - Hosp - Ending Balance





215APART 7Cash On Hand & in Bank - Debt Service Fund





215BCASH &Cash On Hand & in Bank - Construction Bond





215CINVESTCash On Hand & in Bank - All Other Funds23,635,17022,109,41518,712,43215,535,43713,062,29810,264,225
216APART 8-AAppropriations Made During FY - B(1) - B(7)





216B
Expenditures Made During FY - B(1) - B(7)





217
Investment in Property - B(1) - B(4)





218
Amount Expended During FY - B(5) and B(7)





219
Amount of Tax Revenues Taken Into Account





220APART 8-BOpening Balance(s) White Goods Account Designated





220B
Opening Balance(s) White Goods Account Undesignated21,219-20,206-38,326-38,671-39,845-36,730
221
Total Revenue Credited to white Goods Account46,26961,66837,43819,77178,10532,440
222A
Total Expenditures for Operations19,73220,24319,31819,42622,69335,555
222B
Total Expenditures for Capital Improvements



54,238
222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated47,75621,219-20,206-38,326-38,671-39,845
224B
The Amount of White Goods Tax Actually Received3,2227,0037,5748,65963,29617,288
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected252453505389472520
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources38,135,92832,927,49730,988,10035,175,34227,544,83524,318,869
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In11,978,1394,789,9731,036,1584,928,0363,406,5462,268,806
229D
Amount - Net Revenues Per AFIR26,157,78928,137,52429,951,94230,247,30624,138,28922,050,063


Calculated amount26,149,23328,137,52429,951,94230,247,30624,138,28922,050,063


Amounts in AGREEMENT??NoYesYesYesYesYes


Difference8,556




230A
Amount - Total Expend & Other Financing Uses36,925,81329,918,45527,458,76832,547,87224,348,69522,805,412
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out11,978,1394,789,9731,036,1584,928,0363,406,5462,268,806
230D
Amount - Net Expenditures Per AFIR24,947,67425,128,48226,422,61027,619,83620,942,14920,536,606


Calculated amount24,947,67425,128,48226,422,61027,619,83620,942,14920,536,606


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialTiimothy W. Greene
951CERTI-TitleFinance Officer
952FICATIONDate11/05/200911/05/200810/31/200711/07/200611/28/200511/30/2004
953
ContactTiimothy W. Greene
954
TitleFinance Officer
955
Telephone828-733-8200
956
Fax #828-733-8209


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20052006200720082009
County34.02%21.87%41.12%35.37%32.33%
Pop. Group28.69%26.88%24.54%23.25%21.11%
Statewide24.31%24.18%23.53%20.15%20.62%






Avery County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20052006200720082009
County96.81%96.91%98.03%97.31%96.96%
Pop. Group95.03%95.61%95.80%95.50%94.98%
Statewide97.04%96.63%97.45%97.38%97.18%






Avery County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20052006200720082009
County00000
Pop. Group174157140125114
Statewide7047177968031,234






Avery County


Population Group for 1999: 10,000 - 24,999

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Analysis of Revenue

20052006200720082009
Property Taxes669694731753776
Other Taxes97105101130125
Sales Tax269271298328256
Sales & Services5566535447
Intergovernmental170480265196177
Debt Proceeds4011010
Other Miscellaneous7762907638
Total1,3411,6781,6481,5381,419

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$14,274,812
$776
Other Taxes2,308,936
125
Sales Tax4,726,422
256
Sales & Services868,174
47
Intergovernmental3,265,525
177
Debt Proceeds0
0
Other Miscellaneous705,364
38
Total$26,149,233
$1,419





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$5,232,783
$285
Debt Service1,784,855
97
Human Services4,242,841
230
General Government2,717,199
147
Public Safety6,675,560
362
Other4,294,436
233
Total$24,947,674
$1,354




Population Group: 24,999 and Below


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Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$6,269,120
$340
Capital Outlay1,659,372
90
Other Operating9,145,447
497
Public School Capital1,050,263
57
Public School Current3,896,000
211
Other2,927,472
159
Total$24,947,674
$1,354




Population Group: 24,999 and Below

Last Updated 3/15/2010 8:30:39 AM