North Carolina
Department of State Treasurer
Financial Information
Beaufort 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 Beaufort County Map Page



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



Beaufort County





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

Revenues by Source







Property Taxes$24,717,18623,587,66923,267,08822,283,64921,973,59421,266,826


Other Taxes1,911,0842,264,4041,682,1971,293,2731,525,1621,406,337


Sales Tax9,183,72710,529,01310,322,5359,579,6969,092,2628,131,609


Sales & Services8,776,4938,122,2557,453,7477,288,7086,854,0416,851,681


Intergovernmental14,534,09117,570,91112,700,22012,477,90413,959,67611,062,438


Debt Proceeds010,000,00000262,7930


Other Miscellaneous624,4332,020,7712,689,2422,476,1932,189,3951,794,887


Total$59,747,01474,095,02358,115,02955,399,42355,856,92350,513,778










Expenditures by Function







Education$15,114,61615,117,98813,415,95011,979,74711,093,37310,609,166


Debt Service7,781,7396,671,5045,502,7814,775,7044,551,5004,615,252


Human Services15,626,62816,845,99816,806,78716,462,73615,526,59715,028,485


General Government5,100,8864,760,6334,977,9654,086,9363,866,2383,565,503


Public Safety9,455,5799,043,1347,529,0226,785,3196,458,4956,003,184


Other11,926,63631,143,3608,583,0746,987,9917,575,3757,438,731


Total$65,006,08483,582,61756,815,57951,078,43349,071,57847,260,321










Expenditures by Object







Salaries & Wages$13,203,09912,269,97411,315,1249,134,4198,739,6268,927,578


Capital Outlay4,643,64625,294,5592,768,4341,686,7182,430,6522,386,060


Other Operating29,450,75626,652,25524,588,30623,611,03222,845,87021,823,462


Public School Capital1,503,0661,503,0661,503,0661,034,5201,034,5201,034,520


Public School Current11,300,00011,528,4649,846,6739,178,2838,428,2838,018,383


Other4,905,5176,334,2996,793,9766,433,4615,592,6275,070,318


Total$65,006,08483,582,61756,815,57951,078,43349,071,57847,260,321










Per Capita Revenues by Source







Property Taxes$531512502485480467


Other Taxes414936283331


Sales Tax197229223208198178


Sales & Services188176161158149150


Intergovernmental312381274271304243


Debt Proceeds02170060


Other Miscellaneous134458544839


Total$1,2821,6081,2541,2041,2181,108










Per Capita Expenditures by Function







Education$325328290260242233


Debt Service16714511910499101


Human Services335366363358339330


General Government109103107898478


Public Safety203196162147141132


Other256676185152165163


Total$1,3951,8141,2261,1101,0701,037










Per Capita Expenditures by Object







Salaries & Wages$283266244199191196


Capital Outlay10054960375352


Other Operating632579531513497479


Public School Capital323332222323


Public School Current243250212199184176


Other105137147140122111


Total$1,3951,8141,2261,1101,0701,037










Group Average Per Capita Revenues by Source







Property Taxes$525$530$528$504$468$453


Other Taxes546062676154


Sales Tax184225233216205192


Sales & Services164192185182170155


Intergovernmental221225222230211210


Debt Proceeds9011711621575106


Other Miscellaneous496678735450


Total$1,287$1,415$1,424$1,487$1,244$1,220










Group Average Per Capita Expenditures by Function







Education$337$321$332$316$284$276


Debt Service1241181041049194


Human Services284335340336316295


General Government137139136127115111


Public Safety282268257232211188


Other221242236213200179


Total$1,385$1,423$1,405$1,328$1,217$1,143










Group Average Per Capita Expenditures by Object







Salaries & Wages$340$351$325$307$284$268


Capital Outlay14615014311211069


Other Operating497510516506460457


Public School Capital107931161129189


Public School Current201202196185177171


Other941171091069589


Total$1,385$1,423$1,405$1,328$1,217$1,143











Number of Reporting (AFIR) Counties in Group202123232324


Average Population of Group37,10336,93237,49437,02636,58736,677








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$50,643,454 51,957,063 48,568,650 47,012,383 44,389,355 43,375,391

General Fund expenditures52,407,118 52,215,221 47,926,967 44,493,527 41,308,063 40,031,272

Operating transfers in423,132 22,958 386,526 0 0 0

Operating transfers out0 3,739,585 684,533 452,162 90,231 873,495

Proceeds from capital leases and installment purchases0 0 0 0 0 0

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($1,340,532)(3,974,785)343,676 2,066,694 2,991,061 2,470,624










Fund balance available (FBA):







In dollars$9,949,599 12,280,907 15,726,876 16,659,136 14,375,669 11,752,814


FBA as a % of GF Net Expenditures:







 Unit's FBA %18.99%21.95%32.35%37.07%34.73%28.73%


 Group weighted average FBA %23.94%22.65%27.66%27.36%27.62%26.21%


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


Number of Reporting Counties in Group (Audit)18 22 23 23 23 24








Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$601,663 $392,331 $464,032 $0 $311,757 $1,025,629


Net income425,789 0 1,786,554 0 5,058,077 3,899,075


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year46,590 46,070 46,346 46,010 45,860 45,589


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Cash & Investments at June 30th14,500,836 20,567,836 32,238,004 43,967,922 35,621,262 18,541,879


Investment Earnings206,987 1,303,593 1,106,983 858,713 407,204 211,969


Tax Rate Equivalent0.0050 0.0331 0.0290 0.0237 0.0115 0.0061


Tax Rate Equivalent Group weighted average0.0097 0.0247 0.0301 0.0235 0.0141 0.0061


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


Latest year of Revaluation #N/A2002 2002 2002 2002 2002


January 1, Prior Year Assessed Valuation4,113,322,040 3,941,535,473 3,815,222,357 3,617,794,488 3,538,232,408 3,457,430,442


Tax Rate0.6000 0.6000 0.6000 0.6000 0.6000 0.6000


Tax Rate Group weighted average0.4666 0.4852 0.5025 0.5209 0.5748 0.5882


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio68.02 68.02 77.01 89.61 92.22 94.36


Assessment -to-Sales Ratio Group Average88.12 87.54 85.35 87.96 80.62 83.04


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


Assessed Valuation adjusted for Assessed to Sales Ratio6,047,224,405 5,794,671,380 4,954,190,828 4,037,266,475 3,836,730,002 3,664,084,826


Tax Rate Adjusted0.4081 0.4081 0.4621 0.5377 0.5533 0.5662


Tax Rate Adjusted Group weighted average0.4112 0.4248 0.4289 0.4582 0.4634 0.4885


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected94.98 94.86 95.20 95.01 94.74 93.71


Percent Collected Group weighted average96.05 96.23 96.48 96.09 95.87 95.50


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


Percent Collected Excluding Motor Vehicles96.08 96.16 96.62 96.35 95.56 94.85


Percent Collected Excluding Motor Vehicles Group weighted average96.84 97.19 97.55 97.24 96.99 96.72


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


Percent Collected Motor Vehicles Only 84.20 83.27 82.66 83.54 87.52 83.68


Percent Collected Motor Vehicles Only Group weighted average85.79 85.37 84.90 85.01 85.08 84.24


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


Tax Uncollected1,236,978 1,212,588 1,099,867 1,086,447 1,113,908


Tax Rate Equivalent0.0301 0.0308 0.0288 0.0300 0.0315 0.0000










Debt Information2009 2008 2007 2006 2005 2004


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Ratings:







 Fitch







 Moody's
A2A2A2A2A2


 S & P
AAAAA











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 0 128,967 332,120


General Government29,950,000 31,550,000 25,800,000 17,600,000 18,236,033 2,022,880


Total29,950,000 31,550,000 25,800,000 17,600,000 18,365,000 2,355,000


Total Per Capita643 685 557 383 400 52


Total Per Capita for the Population Group161 207 270 255 239 254


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.4953%0.5445%0.5208%0.4359%0.4787%0.0643%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1400%0.1600%0.2200%0.2400%0.2400%0.2800%


 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 Debt007,000,00016,000,00016,000,00033,000,000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$15,663,910 16,742,91714,793,8125,318,9725,819,1216,295,460


--General Government*68,750206,250343,750481,250618,7501,035,635


Total*15,732,66016,949,16715,137,5625,800,2226,437,8717,331,096


* 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*$15,732,660 16,949,16715,137,5625,800,2226,437,8717,331,096








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)642,491712,977707,990629,441523,803523,803


Article 42 (60% restricted)1,271,7351,414,8911,405,4581,250,1861,038,1161,038,116


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 sources






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







Total Sources1,914,2262,127,8682,113,4481,879,6271,561,9191,561,919









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)







Public school capital outlay900,000900,000992,349523,803547,508547,508

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay603,066603,066510,717510,717487,012487,012

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)







Public school capital outlay:







From Capital Projects Funds







From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses1,503,0661,503,0661,503,0661,034,5201,034,5201,034,520









Sources of county funding over (under) uses of county funding411,160624,802610,382845,107527,399527,399









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes4,621,1763,996,3743,385,9922,540,8851,402,1481,402,148

Unexpended proceeds from other sources restricted







for public school capital outlay














Equals: Ending Balance, June 30, Current Year






Total ending balance5,032,3364,621,1763,996,3743,385,9921,929,5471,929,547

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes5,032,3364,621,1763,996,3743,385,9921,929,5471,929,547


Unexpended proceeds from other sources restricted







for public school capital outlay














Additional Information:






Average daily membership
7,3396,4767,3737,3477,345

Adjusted unit-wide tax rate0.40810.40810.46210.53770.55330.5662

Weighted average adjusted unit-wide tax rate for population group0.41120.42480.42890.45820.46340.4885

Assessed valuation per student
537,067589,133490,681481,589470,719

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


7,000,00016,000,00016,000,000

















Annual Financial Information Report Detail
Go to top of page		200920082007200620052004


Population at July 1st of the Previous Year46,59046,07046,34646,01045,86045,589
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 Assets30,776,22233,051,16742,599,40733,952,92946,450,56529,109,488
1.5BFISCAL Governmental Activities Liabilities50,705,17553,714,85446,339,02028,225,51129,313,62914,351,140
3.5ASUMMARYBusiness Type Activities Assets72,297,45272,587,79872,057,91072,027,15968,086,14365,900,293
3.5B
Business Type Activities Liabilties41,442,57442,158,70942,939,67543,526,77143,678,63933,544,536
6.5A
Fiduciary Funds Assets57,92752,91262,36254,237

6.5B
Fiduciary Funds Liabilties57,92752,91262,36254,237

10PART 2Current Collections Of Unit Wide Levy23,386,88222,391,57621,798,59720,523,80420,071,70019,780,104
11TAXCurrent Collections of Special Tax District 1,729,9831,992,4291,283,507831,3221,178,0291,115,875
12REVENUESPrior Years' Levy Collections1,039,276883,6751,112,0421,311,7951,462,8441,155,568
13
Penalties and Interest291,028312,418356,449448,050439,050331,154
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax85,719172,693269,078289,402204,659139,821
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax61,09060,06359,82152,98465,50479,556
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax3,781,1813,912,3613,770,4753,658,8293,804,0403,192,083
20
1/2% Local Government Option Sales Tax (40)2,141,6372,376,5892,359,9662,098,1351,838,2201,746,009
21
1/2% Local Government Option Sales Tax (42)2,119,5592,358,1522,342,4302,083,6441,823,9871,730,193
21.1
1/2% Local Government Option Sales Tax (44)1,141,3501,881,9111,849,6641,739,0881,626,0151,463,324
22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges





25
Gross Receipts Tax on Short Term Leased Vehicles12,72813,24114,868


26
White Goods Disposal Tax13,53317,85738,07514,10143,47242,632
27
Privilege Licenses8,0318,1218,5488,5789,2929,080
28
Other Licenses

8,30096,88624,20619,373
29
Payments in Lieu of Taxes - US Forest Serv





30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government





34
Public Safety37,917114,3681,464,8101,356,49965,090228,429
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection259,943228,46811,733


39
Econ. & Phys. Dev. - Housing/Comm. Dev.
21,828


1,613,125
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other
5,164,4351,512,647

121,922
41
Human Services: Health776,527



900,239
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services8,336,3646,803,8558,961,7969,312,05813,768,5896,356,387
45
Human Services: All Other





46
Culture and Recreation





46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues
59,495



50
Wireless Enhanced 911 Service Charges





51
Beer and Wine Tax144,138148,653144,819140,87814,323
52
Court Costs - Facilities, Jail and Arrest Fees270,496
222,406162,152111,67490,128
53
Public School Building Capital Fund836,292




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 Safety357,430101,312


48,748
60
Transportation
97,236



61
Environmental Protection
9,066



62
Econ. & Phys. Dev. - Housing/Community Dev

382,0091,318,211
738,978
62.1
State intergov - sewers797,0373,689,532



63
Econ. & Phys. Dev. - All Other





64
Human Services: Health 553,9891,130,663


536,555
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services1,473,641



425,927
68
Human Services: All Other690,3172,000


2,000
69
Culture and Recreation





70LOCALOther State Intergov.


139,187

71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety





74
Transportation





75
Environmental Protection





76
Economic And Physical Development





77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other


48,919

80PERMITS Culture And Recreation





81& FEESBuilding Permits71,606113,420124,565134,164135,797105,035
82
Register of Deeds206,230267,342303,992307,413272,145290,453
83
Inspection Fees
11,46280,305


84
Concealed Handgun Permits





85
Other Permits2256,58136,53317,489157,16240,543
86SALES &Parking Revenues





87SERVICESRents and Royalties211,109151,525158,388163,525155,066150,420
88
Airport





89
Fire Protection Charges





90
Solid Waste1,663,1961,479,8071,524,6421,537,6061,510,8551,534,369
91
Ambulance and Rescue Squad Charges176,243119,14378,17369,70138,15281,267
92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health195,256205,217193,074322,884558,7921,079,704
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv

55,99852,32849,27945,232
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services1,030,139897,006647,176509,703561,932416,239
102REVENUESWater and Sewer Charges5,500,5505,269,5574,796,2964,632,9613,979,9653,544,450
103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds206,9871,303,5931,106,983858,713407,204211,969
105
Special Assessments





106
Private Contributions and Other Donations
1,7576,1614,8561,3859,500
107
Sales of Materials and Fixed Assets56,78225,07338,09590,38768,59741,814
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax
31,44313,58518,417140,30968,612
110
Mixed Drink Surcharge





111
ABC Profit Distribution40,924173,20442,24892,09537,546136,508
112
Other Miscellaneous Revenues41,67986,89657,21217,06921,009
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch
10,000,000

262,793
115
Other

879,563935,590948,241890,453
116NON-REVFines and Forfeitures





117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units





120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients





125APART 4Governing Body - Salaries & Wages82,53463,01261,34637,30430,45020,063
125BGENERALGoverning Body - Other Direct71,71771,55672,95967,47764,72364,916
125CGOVTGoverning Body - Construction





125D
Governing Body - Purchase of P,P&E





126A
Administration - Salaries & Wages260,880242,500238,521177,103190,920214,129
126B
Administration - Other Direct535,452712,880732,682439,443512,907565,521
126C
Administration - Construction





126D
Administration - Purchase of P,P&E

21,8787,58661,5407,986
127A
Elections - Salaries & Wages113,37796,25189,49484,29865,53248,811
127B
Elections - Other Direct90,278123,50475,335143,966169,74659,071
127C
Elections - Construction

5,840


127D
Elections - Purchase of P,P&E





128A
Finance - Salaries & Wages253,447235,451217,652185,767131,208116,824
128B
Finance - Other Direct132,274147,254179,015181,758130,015117,703
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages692,510668,944650,214563,763505,142527,693
129B
Taxes - Other Direct778,823473,536592,783601,574412,267408,385
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E

30,410


130A
Legal - Salaries & Wages31,08430,17829,01724,91722,73422,509
130B
Legal - Other Direct149,00661,771136,77529,394216,31822,429
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages197,323176,237169,440145,142128,335130,537
131B
Register of Deeds - Other Direct148,726104,874117,807130,704135,789178,647
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E


17,599
7,122
132A
Public Buildings - Salaries & Wages167,825141,228137,05594,03483,04398,488
132B
Public Buildings - Other Direct1,153,6381,199,8021,141,972888,812772,587734,339
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E




15,459
133A
Court Facilities - Salaries & Wages


26,51224,82020,124
133B
Court Facilities - Other Direct241,992211,655277,770239,783208,162184,747
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E





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 & Wages2,501,5432,398,5061,856,8901,330,2471,343,9141,335,121
136BSAFETYSheriff & Communications - Other Direct998,927914,7681,033,8811,399,834919,375766,941
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E156,883207,068211,658145,303154,30799,657
137A
Jail - Salaries & Wages696,932587,470570,881385,640397,089395,152
137B
Jail - Other Direct1,145,592950,926662,881826,251761,375683,130
137C
Jail - Construction





137D
Jail - Purchase of P,P&E81,710




138A
Emergency Communications - Salaries & Wages353,404304,155310,381269,539254,080219,711
138B
Emergency Communications - Other Direct192,70053,06359,48594,598351,987305,586
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E261,192253,455


82,210
139A
Emergency Management - Salaries & Wages101,837103,78575,22968,40853,34257,072
139B
Emergency Management - Other Direct64,19042,79856,17899,51693,86549,525
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E15,41338,68012,42617,646158,25311,410
140A
Fire - Salaries & Wages





140B
Fire - Other Direct1,865,6552,111,0211,687,2521,217,0351,274,6961,209,589
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages171,239152,580177,315176,318168,150166,728
141B
Inspectors - Other Direct59,11240,65751,72170,30363,06557,600
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E





142A
Rescue Units - Salaries & Wages




66,865
142B
Rescue Units - Other Direct139,961235,451207,961219,961105,102122,955
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E





143A
Animal Control - Salaries & Wages181,155168,177145,58584,40078,400
143B
Animal Control - Other Direct131,312138,851128,70681,57251,99937,920
143C
Animal Control - Construction





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


95,537
90,539
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct23,20018,60034,50023,02527,35035,575
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 Direct111,507121,00868,58661,39664,254144,174
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



82,070108,292
148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages





149B
Mass Transit-County - Other Direct





149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E





150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages





151B
Trans. All Other - Other Direct

19,034


151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages




70,783
152BMENTALSolid Waste - Other Direct2,975,3642,882,8102,826,5602,843,2322,770,4872,905,638
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E





153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct





153C
Drainage & Watershed - Construction





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 & Wages
87,097



155B
Environ. All Other - Other Direct
27,761



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 & Wages237,77038,4114,8122,38926,947156,863
157B
Economic Development - Other Direct1,417,387333,452336,765304,489213,387163,373
157C
Economic Development - Construction4,019,31024,687,0782,423,4261,234,2801,944,1492,060,677
157D
Economic Development - Purchase of P,P&E



7,077
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct

55,000


158C
Community Development - Construction





158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages79,274175,038168,992144,298119,520118,133
159B
Agriculture Expansion - Other Direct157,18452,12853,91358,04861,06070,283
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E


5,859

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 & Wages96,611
82,32671,18754,29353,412
161B
Econ. Dev. All Other - Other Direct151,877
91,83440,06746,96535,020
161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages1,961,7741,780,1321,859,8701,614,8631,391,3911,296,090
162BSERVICESHealth - Other Direct862,493792,733795,840997,1911,024,810928,174
162C
Health - Construction





162D
Health - Purchase of P,P&E47,296
40,29637,211

163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct183,599183,599229,734236,755177,000194,000
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages3,909,2723,938,3983,665,8413,076,2953,119,0573,260,953
164B
Administration - Other Direct1,057,8442,755,1602,760,1242,969,1932,461,9853,302,698
164C
Administration - Construction





164D
Administration - Purchase of P,P&E
108,27822,50056,000
11,000
165B
Assistance Programs - Other Direct4,461,2932,611,9552,438,3492,512,1153,255,2382,467,588
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages40,664

29,29725,89025,263
168B
Other Human Services - Other Direct4,76340,18139,0898,6708,5518,619
168C
Other Human Services - Construction





168D
Other Human Services - Purchase of P,P&E





169A
Legal Aid - Salaries & Wages





169B
Legal Aid - Other Direct





169C
Legal Aid - Construction





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





170A
Human Serv. All Other - Salaries & Wages209,597




170B
Human Serv. All Other - Other Direct297,426387,721227,379258,629100,61820,045
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E





171ACULTURE Recreation & Parks - Salaries & Wages





171BANDRecreation & Parks - Other Direct52,77847,27845,47750,96943,47743,477
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E





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 Direct





173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages





174B
Libraries - Other Direct200,623153,577171,500140,000124,340123,800
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct209,74381,584144,56473,00080,60025,430
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages863,047882,424804,263542,698525,369506,254
176B
Water & Sewer - Other Direct 1,400,4661,694,7221,354,6081,407,7781,370,308997,296
176C
Water & Sewer - Construction





176D
Water & Sewer - Purchase of P,P&E61,842

69,697105,326
177BDEBTWater & Sewer - Interest & Fees2,055,4582,090,2532,123,4051,703,0741,703,8551,718,475
177DSERVICEWater & Sewer - Principal724,025694,025663,025521,025489,250480,025
178B
Public School - Interest & Fees





178D
Public School - Principal





179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees2,001,3811,356,0601,216,8361,148,955476,245539,246
181D
All Other - Principal3,000,8752,531,1661,499,5151,402,6501,882,1501,877,506
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement202,115202,115177,506118,790137,89265,724
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount2,050,0703,699,2474,229,0894,175,4543,481,5333,044,196
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 - Amount540,537548,594498,676491,063480,524469,859
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount11,300,00011,528,4649,846,6739,178,2838,428,2838,018,383
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount1,503,0661,503,0661,503,0661,034,5201,034,5201,034,520
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount1,876,5501,780,9581,540,2111,437,5441,272,5701,184,263
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount435,000305,500526,000329,400358,000372,000
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount





196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount





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 - Amount





199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount3,360




200A
Other - Recipient





200B
Other - Item Number





200C
Other - Amount





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 vehicles22,349,25221,226,09820,558,71819,501,11719,039,60018,962,284
206OTHERCurrent year's levy -- Motor vehicles (only)2,284,4042,381,0662,339,7462,273,2622,146,0082,145,501
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles876,064814,250694,250712,165846,049977,445
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles360,914398,338405,617374,282267,859350,235
209
Percentage of Taxes Collected All Property %94.9894.8695.2095.0194.7493.71
210
Percentage of Taxes Collected Exclude Motor Vehicles %96.0896.1696.6296.3595.5694.85
211
Percentage of Taxes Collected Motor Vehicles %84.2083.2782.6683.5487.5283.68
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

32,238,00421,983,961

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





215CINVESTCash On Hand & in Bank - All Other Funds14,500,83620,567,836
21,983,96135,621,26218,541,879
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 Undesignated-142,360-160,217-198,292-241,764-285,236-327,868
221
Total Revenue Credited to white Goods Account13,53317,85738,07543,47243,47242,632
222A
Total Expenditures for Operations





222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated-128,827-142,360-160,217-198,292-241,764-285,236
224B
The Amount of White Goods Tax Actually Received





225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected




875
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources60,177,44877,857,56659,238,58855,956,61555,902,63051,387,273
229BFISCALAmount - Subtract Refunding Debt Proceeds
3,762,543



229CSUMMARYAmount - Subtract Interfund Transfers In430,43474,095,0231,123,559557,19245,707873,495
229D
Amount - Net Revenues Per AFIR59,747,01474,095,02358,115,02955,399,42355,856,92350,513,778


Calculated amount59,747,01474,095,02358,115,02955,399,42355,856,92350,513,778


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses65,436,51887,345,16057,939,13851,635,62549,117,28548,133,816
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out430,4343,762,5431,123,559557,19245,707873,495
230D
Amount - Net Expenditures Per AFIR65,006,08483,582,61756,815,57951,078,43349,071,57847,260,321


Calculated amount65,006,08483,582,61756,815,57951,078,43349,071,57847,260,321


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialJim Chrisman
951CERTI-TitleAssistant County Manager
952FICATIONDate12/29/200912/08/200802/05/200812/31/200603/07/200602/20/2005
953
ContactJim Chrisman
954
TitleAssistant County Manager
955
Telephone252-946-0079
956
Fax #252-946-0079


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20052006200720082009
County34.73%37.07%32.35%21.95%18.99%
Pop. Group27.62%27.36%27.66%22.65%23.94%
Statewide24.31%24.18%23.53%20.15%20.62%






Beaufort County




Population Group for 1999: 25,000 - 49,999

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Analysis of Property Tax

20052006200720082009
County94.74%95.01%95.20%94.86%94.98%
Pop. Group95.87%96.09%96.48%96.23%96.05%
Statewide97.04%96.63%97.45%97.38%97.18%






Beaufort County


Population Group for 1999: 25,000 - 49,999

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Analysis of General Obligation Debt

20052006200720082009
County400383557685643
Pop. Group239255270207161
Statewide7047177968031,234






Beaufort County


Population Group for 1999: 25,000 - 49,999

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Analysis of Revenue

20052006200720082009
Property Taxes480485502512531
Other Taxes3328364941
Sales Tax198208223229197
Sales & Services149158161176188
Intergovernmental304271274381312
Debt Proceeds6002170
Other Miscellaneous4854584413
Total1,2181,2041,2541,6081,282

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$24,717,186
$531
Other Taxes1,911,084
41
Sales Tax9,183,727
197
Sales & Services8,776,493
188
Intergovernmental14,534,091
312
Debt Proceeds0
0
Other Miscellaneous624,433
13
Total$59,747,014
$1,282





Population Group: 25,000 - 49,999

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$15,114,616
$325
Debt Service7,781,739
167
Human Services15,626,628
335
General Government5,100,886
109
Public Safety9,455,579
203
Other11,926,636
256
Total$65,006,084
$1,395




Population Group: 25,000 - 49,999


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Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$13,203,099
$283
Capital Outlay4,643,646
100
Other Operating29,450,756
632
Public School Capital1,503,066
32
Public School Current11,300,000
243
Other4,905,517
105
Total$65,006,084
$1,395




Population Group: 25,000 - 49,999

Last Updated 3/15/2010 8:30:49 AM