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



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



Brunswick County





County Revenues and Expenditures Financial Profile
Go to top of page		200820072006200520042003

Revenues by Source







Property Taxes$96,940,72184,422,32279,137,08774,520,21968,478,69062,753,365


Other Taxes4,942,0006,568,1619,215,2177,370,3785,509,6153,932,679


Sales Tax23,061,39223,256,10521,061,22218,867,40216,636,21514,157,057


Sales & Services39,542,18139,127,68332,359,89823,646,10422,550,89319,247,677


Intergovernmental21,023,80518,086,48018,281,17716,111,49114,941,38723,317,734


Debt Proceeds121,637,9761,432,60411,007,49235,510,03259,562,85218,320,000


Other Miscellaneous13,284,70312,019,91110,448,44930,026,9905,924,8634,321,835


Total$320,432,778184,913,266181,510,542206,052,616193,604,515146,050,347










Expenditures by Function







Education$55,775,47538,160,05039,696,54935,261,26941,638,55643,163,940


Debt Service19,048,27717,775,69513,104,24216,814,64517,040,21113,013,098


Human Services28,970,99026,466,75124,527,03721,515,00519,444,08018,667,682


General Government27,136,47926,720,92723,735,79121,605,21918,192,27916,223,184


Public Safety29,383,37430,944,74821,918,43723,443,12718,789,40913,926,294


Other73,465,72350,676,78154,624,42277,735,83835,436,01836,080,513


Total$233,780,318190,744,952177,606,478196,375,103150,540,553141,074,711










Expenditures by Object







Salaries & Wages$39,343,31734,193,39231,293,35928,387,49424,321,74022,476,699


Capital Outlay45,131,55930,750,35829,525,14758,395,70114,739,07214,158,201


Other Operating89,787,20983,178,34072,887,04770,295,63966,425,42157,595,922


Public School Capital13,502,8189,628,09413,101,31010,624,58018,549,58121,004,990


Public School Current29,202,80125,462,21123,314,40822,076,81021,003,44020,119,670


Other16,812,6147,532,5577,485,2076,594,8795,501,2995,719,229


Total$233,780,318190,744,952177,606,478196,375,103150,540,553141,074,711










Per Capita Revenues by Source







Property Taxes$974889885876838793


Other Taxes5069103876750


Sales Tax232245235222203179


Sales & Services398412362278276243


Intergovernmental211190204189183295


Debt Proceeds1,22315123418728232


Other Miscellaneous1341271173537255


Total$3,2221,9472,0292,4232,3671,847










Per Capita Expenditures by Function







Education$561402444414509547


Debt Service192187146198208165


Human Services291279274253238236


General Government273281265254222205


Public Safety295326245276230176


Other739534611914433456


Total$2,3512,0091,9852,3091,8401,785










Per Capita Expenditures by Object







Salaries & Wages$396360350334297284


Capital Outlay454324330687180179


Other Operating902877814825812729


Public School Capital136101146125227266


Public School Current294268261260257255


Other1697984786772


Total$2,3512,0091,9852,3091,8401,785










Group Average Per Capita Revenues by Source







Property Taxes$521$480$471$437$420$402


Other Taxes525154474642


Sales Tax199197186176165141


Sales & Services159159146137132126


Intergovernmental228223227219212243


Debt Proceeds214224129796586


Other Miscellaneous666853573837


Total$1,439$1,402$1,266$1,152$1,078$1,077










Group Average Per Capita Expenditures by Function







Education$393$374$295$250$247$279


Debt Service1058879858499


Human Services338339329313297291


General Government116108104938990


Public Safety231211202185168157


Other214193183191157170


Total$1,397$1,313$1,192$1,117$1,042$1,086










Group Average Per Capita Expenditures by Object







Salaries & Wages$319$300$288$271$259$252


Capital Outlay1239698986373


Other Operating476453424414397401


Public School Capital160162865359100


Public School Current197185179170164159


Other122117117111100101


Total$1,397$1,313$1,192$1,117$1,042$1,086











Number of Reporting (AFIR) Counties in Group272627282727


Average Population of Group69,54869,72170,02870,45670,65070,188








General Fund
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General Fund revenues$157,993,793 146,637,757 138,776,139 125,290,129 112,232,226 99,540,474

General Fund expenditures144,998,074 130,822,976 122,810,135 115,558,877 102,276,143 93,721,754

Operating transfers in338,351 618,353 8,247,416 4,484,722 7,422,668 5,030,359

Operating transfers out14,190,361 13,739,683 17,276,903 17,027,242 8,647,818 8,697,216

Proceeds from capital leases and installment purchases0 175,770 1,007,492 1,789,149 0 0

Other items489,997 0 0 230,106 513,131 0

Excess of revenues and other sources over (under) expenditures and other uses($366,294)2,869,221 7,944,009 (792,013)9,244,064 2,151,863










Fund balance available (FBA):







In dollars$53,893,856 55,277,531 50,728,142 37,742,707 44,505,018 34,434,194


FBA as a % of GF Net Expenditures:







 Unit's FBA %33.86%38.28%36.47%28.86%40.12%33.62%


 Group weighted average FBA %24.81%24.29%24.43%22.73%22.72%19.37%


 State weighted average FBA %20.16%21.27%24.18%24.31%23.51%21.81%


Number of Reporting Counties in Group (Audit)27 26 27 28 27 27








Enterprise Funds:
Go to top of page






Water/Sewer













Combined financial results:







Working capital$26,517,249 $26,533,218 $30,894,979 $10,679,694 $9,895,480 $0


Net income28,548,928 0 20,317,328 8,930,598 3,579,025 0


























Cash, Investments and Financing
Go to top of page		200820072006200520042003











Population at July 1st of the Previous Year99,440 94,964 89,463 85,034 81,810 79,054


Population Group50,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,999


Cash & Investments at June 30th128,350,788 120,654,640 120,440,643 95,598,703 83,996,338 69,257,709


Investment Earnings5,558,362 6,387,527 4,478,363 1,735,330 761,842 852,662


Tax Rate Equivalent0.0177 0.0414 0.0313 0.0129 0.0058 0.0078


Tax Rate Equivalent Group weighted average0.0279 0.0388 0.0270 0.0134 0.0068 0.0112


Tax Rate Equivalent Statewide weighted average0.0283 0.0350 0.0245 0.0146 0.0067 0.0112


Latest year of Revaluation 2007 2003 2003 2003 2003 1999


January 1, Prior Year Assessed Valuation31,339,363,667 15,421,436,605 14,315,065,870 13,459,362,571 13,169,445,376 10,869,982,673


Tax Rate0.3050 0.5400 0.5400 0.5400 0.5200 0.5925


Tax Rate Group weighted average0.5463 0.6336 0.6170 0.6147 0.6158 0.6358


Tax Rate State Wide0.6271 0.6489 0.6504 0.6460 0.6494 0.6633


Assessment -to-Sales Ratio98.07 62.50 80.00 87.38 100.00 81.22


Assessment -to-Sales Ratio Group Average89.40 83.09 89.41 91.68 92.86 88.66


Assessment -to-Sales Ratio Statewide89.17 87.65 91.33 91.52 91.40 88.96


Assessed Valuation adjusted for Assessed to Sales Ratio31,956,116,720 24,674,298,568 17,893,832,338 15,403,253,114 13,169,445,376 13,383,381,769


Tax Rate Adjusted0.2991 0.3375 0.4320 0.4719 0.5200 0.4812


Tax Rate Adjusted Group weighted average0.4884 0.5265 0.5517 0.5635 0.5719 0.5637


Tax Rate Adjusted Statewide0.5592 0.5687 0.5941 0.5912 0.5936 0.5900


Percent Collected97.48 97.57 97.28 97.03 96.03 94.42


Percent Collected Group weighted average96.52 96.47 96.44 96.10 95.70 95.00


Percent Collected Statewide weighted average97.38 97.45 96.63 97.04 96.70 96.36


Percent Collected Excluding Motor Vehicles97.83 98.28 97.94 97.69 96.77 95.60


Percent Collected Excluding Motor Vehicles Group weighted average97.67 97.71 97.67 97.22 96.90 96.33


Percent Collected Excluding Motor Vehicles Statewide98.37 98.38 97.63 98.01 97.78 97.46


Percent Collected Motor Vehicles Only 88.41 86.09 86.38 85.16 82.84 75.36


Percent Collected Motor Vehicles Only Group weighted average85.47 85.68 86.15 86.44 85.62 84.38


Percent Collected Motor Vehicles Only Statewide weighted average 87.19 88.42 87.23 87.67 86.69 86.77


Tax Uncollected2,437,893 2,030,810 2,118,672 2,170,537 2,669,984


Tax Rate Equivalent0.0078 0.0132 0.0148 0.0161 0.0203 0.0000










Debt Information2008 2007 2006 2005 2004 2003


Population Group50,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,999


Ratings:







 FitchAA-AA-AA-AA-A+A+


 Moody'sAa3Aa3Aa3Aa3A1A1


 S & PAAAA-AA-AA-A+A+











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$2,008,609 2,245,266 2,490,247 2,737,607 4,476,429 6,802,291


General Government95,751,391 71,844,734 76,554,753 81,272,393 80,818,571 69,922,709


Total97,760,000 74,090,000 79,045,000 84,010,000 85,295,000 76,725,000


Total Per Capita983 780 884 988 1,043 971


Total Per Capita for the Population Group398 329 298 269 264 #N/A


 Total Per Capita Statewide803 796 717 704 685 #N/A


 Total per Assessed Valuation Adjusted for Current Year Sales0.3059%0.3003%0.4417%0.5454%0.6477%0.5733%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.3700%0.3600%0.3600%0.3500%0.3600%#N/A


 Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.7500%0.8000%0.7900%0.8200%0.8400%#N/A


 Total Authorized but not Issued Including Enterprise Debt026,500,00026,500,00026,500,000013,880,000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$0 0000650,241


--General Government*53,125,00019,755,00021,865,00023,935,00025,272,30419,334,061


Total*53,125,00019,755,00021,865,00023,935,00025,272,30419,984,302


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




Revenue Bond Debt 121,232,559 71,157,193 73,827,263 64,475,332 36,942,944 5,777,944


Total Debt Listed Above*$174,357,559 90,912,19395,692,26388,410,33262,215,24825,762,246








County School Report
Go to top of page		200820072006200520042003


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)1,447,0041,407,2191,202,2901,020,927972,437972,437


Article 42 (60% restricted)2,862,9832,782,5202,378,4382,018,9581,926,5041,926,504


Interest on restricted sales taxes218,130214,82346,272106,24948,40248,402

Withdrawals from the State Public School Building Capital Fund574,128145,765548,439



Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds



18,320,00018,320,000


Installment purchase contracts35,500,000






Interest on public school debt proceeds894,729324,758547,230304,556253,236253,236

Unrestricted sources
6,478,0237,680,18612,033,240


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







Total Sources41,496,97411,353,10812,402,85515,483,93021,520,57921,520,579









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)877,200879,1001,015,954
519,498519,498


Public school capital outlay569,804805,481883,0261,213,472473,499473,499

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)

2,009,818
1,008,4371,008,437


Public school capital outlay2,733,7962,782,5202,432,0802,355,563919,147919,147

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay574,128145,765548,439



Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)7,055,3806,436,1635,600,3588,403,1173,488,0003,488,000


Public school capital outlay:







From Capital Projects Funds9,625,0905,894,3289,237,7657,055,54519,612,34419,612,344


From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses21,435,39816,943,35721,727,44019,027,69726,020,92526,020,925









Sources of county funding over (under) uses of county funding20,061,576-5,590,249-9,324,585-3,543,767-4,500,346-4,500,346









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes1,497,0031,559,5424,273,4204,696,3213,656,8703,656,870

Unexpended proceeds from other sources restricted







for public school capital outlay7,780,56213,308,27219,918,97923,039,84512,697,55512,697,555









Equals: Ending Balance, June 30, Current Year






Total ending balance29,339,1419,277,56514,867,81424,192,39911,854,07911,854,079

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes1,844,3201,497,0031,559,5424,273,4203,683,6323,683,632


Unexpended proceeds from other sources restricted







for public school capital outlay27,494,8217,780,56213,308,27219,918,9798,170,4478,170,447









Additional Information:






Average daily membership12,25610,82911,72711,28610,91010,749

Adjusted unit-wide tax rate0.29910.33750.43200.47190.52000.4812

Weighted average adjusted unit-wide tax rate for population group0.48840.52650.55170.56350.57190.5637

Assessed valuation per student2,557,0631,424,0871,220,6931,192,5721,207,0991,011,255

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






















Annual Financial Information Report Detail
Go to top of page		200820072006200520042003


Population at July 1st of the Previous Year99,44094,96489,46385,03481,81079,054
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 Assets246,804,039195,613,606186,819,471181,025,080184,860,785164,090,645
1.5BFISCAL Governmental Activities Liabilities178,313,798115,824,936119,437,571123,396,735125,076,321108,261,951
3.5ASUMMARYBusiness Type Activities Assets304,601,520222,985,836206,252,376180,654,712132,360,27299,307,167
3.5B
Business Type Activities Liabilties133,652,65180,585,89584,371,60979,091,27539,727,43110,253,351
6.5A
Fiduciary Funds Assets2,069,7472,083,4432,066,6092,544,8394,572,61111,980,979
6.5B
Fiduciary Funds Liabilties2,069,7472,083,4432,066,6092,544,8394,572,61111,980,979
10PART 2Current Collections Of Unit Wide Levy94,116,18181,622,96975,874,32870,810,20664,507,75759,851,207
11TAXCurrent Collections of Special Tax District





12REVENUESPrior Years' Levy Collections2,138,1402,149,5372,396,0962,935,1263,250,2392,331,041
13
Penalties and Interest678,582644,992853,242765,405712,481568,660
14
Collections of Tax Previously Written off7,8184,82413,4219,4828,2132,457
15
Animal Tax





16
Deed Stamp Excise Tax3,330,2854,372,8357,020,6745,482,8703,552,6672,130,217
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax137,228107,13190,77191,86197,95290,659
19
1% Local Government Option Sales Tax9,233,4349,641,1809,166,7808,621,6377,371,4706,339,193
20
1/2% Local Government Option Sales Tax (40)4,823,3474,690,7314,007,6333,403,0903,141,6843,241,458
21
1/2% Local Government Option Sales Tax (42)4,771,6394,637,5343,964,0633,364,9303,098,4913,210,840
21.1
1/2% Local Government Option Sales Tax (44)4,232,9724,286,6603,922,7463,477,7453,024,5701,365,566
22
Local Occupancy Tax1,090,0001,112,7781,026,875832,136832,935793,002
23
Prepared Food Tax





24
911 Charges347,496726,333711,620713,042801,977602,091
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax36,99136,14333,54131,82229,10228,460
27
Privilege Licenses





28
Other Licenses
212,941331,736218,647194,982288,250
29
Payments in Lieu of Taxes - US Forest Serv2,1462,1732,1842,1352,0892,037
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government

7,285


34
Public Safety149,844957,322370,898744,939551,055176,532
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports1,568,395




37
Transportation - Other Transportation





38
Environmental Protection217,36869,069
125,000105,0001,067,877
39
Econ. & Phys. Dev. - Housing/Comm. Dev.2,654,2992,400,9272,357,4902,433,2361,096,0734,280,579
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other




62,500
41
Human Services: Health2,251,8382,148,0492,064,6411,842,5721,700,7601,401,575
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services11,041,87210,425,3919,407,1098,081,2697,463,3117,008,948
45
Human Services: All Other

2,000


46
Culture and Recreation


96,019

46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax92,27221,81340,01229,37518,09219,780
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges373,209201,967199,44981,937271,483107,252
51
Beer and Wine Tax240,565241,782227,627220,257209,433179,180
52
Court Costs - Facilities, Jail and Arrest Fees460,924428,044398,358279,743401,055234,375
53
Public School Building Capital Fund574,128145,765548,439


54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government

60,194106,34761,71958,747
59
Public Safety228,665254,594156,789187,706107,44993,377
60
Transportation194,264201,3251,617,755853,4392,104,2473,036,628
61
Environmental Protection322,11940,64345,72064,248212,3904,745,973
62
Econ. & Phys. Dev. - Housing/Community Dev
114,002252,450487,92990,13697,486
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other47,199



70,254
64
Human Services: Health 251,890105,572129,41519,01480,000136,216
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services4882,410


89,193
68
Human Services: All Other192,811168,127222,150225,175232,087207,629
69
Culture and Recreation152,112157,505171,212134,096153,966150,531
70LOCALOther State Intergov.7,397




71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government




4,500
73
Public Safety


97,05581,04269,185
74
Transportation




17,380
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





80PERMITS Culture And Recreation





81& FEESBuilding Permits1,455,1401,342,0271,556,8701,210,8671,351,174607,019
82
Register of Deeds1,211,4391,460,7831,728,7201,538,2591,399,4471,154,825
83
Inspection Fees205,768205,802240,375197,272224,123128,193
84
Concealed Handgun Permits40,91533,14022,53016,85025,26519,880
85
Other Permits1,214,722961,514720,922539,126395,199153,023
86SALES &Parking Revenues





87SERVICESRents and Royalties5,3345,33416,52420,25519,85320,898
88
Airport





89
Fire Protection Charges





90
Solid Waste1,724,2552,631,3022,315,7621,836,6421,391,4671,029,562
91
Ambulance and Rescue Squad Charges2,206,6661,416,0191,301,1721,021,638882,717921,351
92
Cemeteries





93
Recreation Service Revenues224,367182,188186,720132,635124,755125,200
94
Library Service Revenues28,66029,40927,11121,90520,59418,064
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health1,069,8091,169,6811,311,9591,309,918878,890592,344
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv54,46350,70758,70759,74856,16562,971
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services3,066,4352,369,8002,255,2131,824,0621,575,1341,761,873
102REVENUESWater and Sewer Charges31,162,19231,273,24324,886,73017,419,30117,601,31814,715,414
103
Investment Earnings - Bond Proceeds1,682,233531,3101,017,263856,230344,080253,236
104
Investment Earnings - All Other Funds5,558,3626,387,5274,478,3631,735,330761,842852,662
105
Special Assessments501,789
64,430123,73981,718126,715
106
Private Contributions and Other Donations4,3991,33787918,551358,99185,706
107
Sales of Materials and Fixed Assets


230,106119,3664,950
108
Sale of Real Property489,997




109
1 Cent and 5 Cent Bottle Tax47,33449,97446,72244,75542,24134,066
110
Mixed Drink Surcharge





111
ABC Profit Distribution24,00024,00024,00024,00030,00024,000
112
Other Miscellaneous Revenues848,6051,022,497547,3751,580,165791,417877,560
113
Proceeds of the Sale of Bonds & Notes121,637,976

11,625,00055,894,08718,320,000
114
Proceeds of Capital Leases & Install Purch
1,432,60411,007,49223,885,0323,668,765
115
Other


21,911,740

116NON-REVFines and Forfeitures548,383439,141378,104427,464379,279355,244
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units1,656,9711,321,6631,192,1311,098,3901,125,2402,482,434
120
Utilities Customers' Deposits65,490243,623170,707132,97971,526136,676
121
Deposits Other Than Utility





122
Prepaid Taxes-18,899-92,88411,76742,18735,564-6,961
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients96,046,92784,348,94884,348,94881,858,63081,658,56773,751,874
125APART 4Governing Body - Salaries & Wages156,618147,829140,920143,559100,60694,594
125BGENERALGoverning Body - Other Direct192,783208,199200,518169,492135,723138,511
125CGOVTGoverning Body - Construction





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

9,300


126A
Administration - Salaries & Wages590,319542,756487,513418,389377,827354,291
126B
Administration - Other Direct259,504259,013258,5021,974,7761,615,1571,994,272
126C
Administration - Construction
986,939517,14913,241

126D
Administration - Purchase of P,P&E

23,390
30,509
127A
Elections - Salaries & Wages203,220169,069155,320142,653135,201128,027
127B
Elections - Other Direct258,381768,061240,565228,827132,085156,260
127C
Elections - Construction





127D
Elections - Purchase of P,P&E




6,830
128A
Finance - Salaries & Wages656,409602,521558,239476,598448,640419,380
128B
Finance - Other Direct466,823639,063444,708370,664204,137262,750
128C
Finance - Construction





128D
Finance - Purchase of P,P&E13,000175,770


10,632
129A
Taxes - Salaries & Wages1,767,0061,578,2341,354,8821,195,3721,030,172964,133
129B
Taxes - Other Direct1,092,0171,092,928919,494762,224798,259744,445
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E37,364272,705184,401495,282

130A
Legal - Salaries & Wages235,152220,324208,274178,978164,671171,529
130B
Legal - Other Direct112,948113,508149,32984,54978,266128,441
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages698,657666,750691,957610,958543,827463,952
131B
Register of Deeds - Other Direct2,327,0552,917,8024,202,2633,478,3872,290,2641,555,646
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
19,157
29,99919,3486,840
132A
Public Buildings - Salaries & Wages1,978,1661,797,2411,712,3711,579,0841,464,129
132B
Public Buildings - Other Direct3,148,1932,792,0932,310,1282,002,3211,897,177
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E235,978225,306966,397324,724730,625
133A
Court Facilities - Salaries & Wages44,77143,03341,23141,16645,60335,242
133B
Court Facilities - Other Direct139,933163,62590,26875,52571,993101,602
133C
Court Facilities - Construction



193,813705,089
133D
Court Facilities - Purchase of P,P&E




2,171
134A
Central Services - Salaries & Wages1,558,2031,351,8711,165,7021,057,879979,6502,087,269
134B
Central Services - Other Direct4,901,8815,006,5436,175,7534,923,5414,022,3324,690,741
134C
Central Services - Construction


91,462

134D
Central Services - Purchase of P,P&E44,827103,44518,401134,902125,396504,397
135A
Gen. Govt. All Other - Salaries & Wages364,799336,827329,433332,370307,999269,953
135B
Gen. Govt. All Other - Other Direct247,644210,463179,383268,297239,170217,737
135C
Gen. Govt. All Other - Construction5,404,8283,288,507



135D
Gen. Govt. All Other - Purchase of P,P&E
21,345

9,7008,450
136APUBLICSheriff & Communications - Salaries & Wages5,031,4524,181,4953,844,6883,735,7463,282,4263,062,156
136BSAFETYSheriff & Communications - Other Direct2,875,8222,455,0281,634,8931,615,5111,389,5391,370,382
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E943,047721,071589,282378,993423,788344,509
137A
Jail - Salaries & Wages2,554,7701,749,8961,564,3981,329,278956,749945,386
137B
Jail - Other Direct2,342,0641,894,8942,374,9141,474,3241,209,4761,079,096
137C
Jail - Construction1,808,0147,874,191942,0934,374,6372,883,216231,741
137D
Jail - Purchase of P,P&E67,75722,18018,6965,750

138A
Emergency Communications - Salaries & Wages1,126,251972,824950,618890,590799,119672,495
138B
Emergency Communications - Other Direct1,704,4311,461,3161,315,8511,203,4602,330,483889,235
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E183,881585,8201,034,0411,023,20169,832256,103
139A
Emergency Management - Salaries & Wages357,409294,769211,674164,042146,696156,276
139B
Emergency Management - Other Direct351,736370,407368,063303,521290,500185,368
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E156,28095,25799,734423,781142,35036,966
140A
Fire - Salaries & Wages





140B
Fire - Other Direct365,570365,250345,500325,000325,000346,325
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages545,548497,689422,545370,570308,434298,420
141B
Inspectors - Other Direct284,020285,839182,003163,011137,196132,000
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E31,66832,81634,209


142A
Rescue Units - Salaries & Wages3,500,5523,205,2862,949,6212,730,9491,865,3091,670,049
142B
Rescue Units - Other Direct2,334,5312,064,4741,795,2101,591,9771,136,6141,180,904
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E1,273,049470,52532,997209,016220,032169,042
143A
Animal Control - Salaries & Wages406,451330,071302,691272,291247,295235,825
143B
Animal Control - Other Direct331,988269,610275,411322,351194,798198,854
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E52,83853,394
45,40714,87111,226
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct68,61874,16976,66963,55155,72863,881
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages115,942142,405131,25595,71380,97577,812
145B
Pub. Safety All Other - Other Direct220,826227,001194,093119,100106,74896,047
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E15,49711,698


20,108
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 Direct93,50093,50085,00085,00085,00085,000
148C
Airport - Construction1,987,439912,2511,468,193775,2562,961,2582,358,617
148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages





149B
Mass Transit-County - Other Direct177,429




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





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages404,731352,659329,224308,735294,752278,291
152BMENTALSolid Waste - Other Direct11,587,50110,141,7909,282,8429,330,4598,871,8848,551,040
152CPROTECT.Solid Waste - Construction8,000




152D
Solid Waste - Purchase of P,P&E139,17329,329132,15323,97470,34662,451
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 & Wages62,78977,627136,07986,788139,757120,797
155B
Environ. All Other - Other Direct328,362452,502355,299272,388303,403250,329
155C
Environ. All Other - Construction





155D
Environ. All Other - Purchase of P,P&E
15,932
20,523

156AECON & Planning & Zoning - Salaries & Wages745,362616,029448,379387,330399,922354,198
156BPHYSPlanning & Zoning - Other Direct562,087414,863321,306260,505232,526235,065
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E18,68247,596

22,48715,933
157A
Economic Development - Salaries & Wages86,302




157B
Economic Development - Other Direct298,046435,000270,000250,000300,000262,000
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages212,838229,645251,557230,905207,913203,297
158B
Community Development - Other Direct4,351,6124,359,4913,798,3503,593,0703,782,3143,777,383
158C
Community Development - Construction





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




14,876
159A
Agriculture Extension - Salaries & Wages321,023333,428348,059353,930321,669326,126
159B
Agriculture Expansion - Other Direct177,300180,824177,282176,322239,571249,907
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E
18,6823,226
7,00018,563
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 & Wages115,366105,742



161B
Econ. Dev. All Other - Other Direct58,99761,051



161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages3,748,7493,534,1613,603,2193,191,6632,859,3762,681,686
162BSERVICESHealth - Other Direct2,848,6912,434,2532,397,8642,069,0221,829,8481,662,855
162C
Health - Construction





162D
Health - Purchase of P,P&E52,99264,622279,69836,814138,40991,141
163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct700,606695,314546,982542,756534,740534,309
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages5,242,8924,481,3053,992,6013,677,6943,162,0063,281,327
164B
Administration - Other Direct3,005,6202,500,9442,154,3491,870,5891,817,8112,458,420
164C
Administration - Construction315,908




164D
Administration - Purchase of P,P&E100,719121,76150,00224,73836,55534,750
165B
Assistance Programs - Other Direct7,039,2806,278,9705,552,2694,862,8754,501,5283,703,613
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages81,01271,23179,80872,99868,15664,257
168B
Other Human Services - Other Direct44,77439,86739,69539,15034,67137,908
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 & Wages





170B
Human Serv. All Other - Other Direct2,023,5711,781,5111,626,1741,091,7061,045,216437,467
170C
Human Serv. All Other - Construction23,418




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





171ACULTURE Recreation & Parks - Salaries & Wages1,067,895953,257876,190802,332743,460658,876
171BANDRecreation & Parks - Other Direct1,281,8701,186,046967,955822,590772,024795,248
171CRECREAT.Recreation & Parks - Construction1,167,37632,8451,668,188577,399

171D
Recreation & Parks - Purchase of P,P&E1,785,376812,3611,198,907226,033372,194336,505
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 & Wages757,249730,784672,883658,303486,792446,323
174B
Libraries - Other Direct618,259610,653593,000550,511360,131355,225
174C
Libraries - Construction663,12559,575



174D
Libraries - Purchase of P,P&E


136,029556,90083,878
175A
All Other - Salaries & Wages





175B
All Other - Other Direct48,11769,92631,05060,70483,650128,550
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages4,605,4143,876,6343,332,0282,850,6312,352,6091,954,732
176B
Water & Sewer - Other Direct 11,133,1809,791,4817,622,5825,871,5815,758,0135,329,920
176C
Water & Sewer - Construction26,563,74310,263,43218,505,38339,974,4564,262,4118,452,521
176D
Water & Sewer - Purchase of P,P&E2,037,5803,411,8461,749,3079,050,0841,448,032374,862
177BDEBTWater & Sewer - Interest & Fees2,657,8712,824,789653,805896,243598,130494,612
177DSERVICEWater & Sewer - Principal3,553,8813,998,4131,457,7523,191,9723,355,1643,917,713
178B
Public School - Interest & Fees2,999,1803,180,1533,603,9034,056,0573,401,8232,781,677
178D
Public School - Principal4,933,4004,716,2104,877,8134,347,0606,818,0812,570,621
179B
Comm/Tech College - Interest & Fees935,918145,238163,43484,15778,758111,053
179D
Comm/Tech College - Principal1,235,000125,000125,000604,435707,938733,797
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees925,915929,728853,1861,976,418880,165892,960
181D
All Other - Principal1,807,1121,856,1641,369,3491,658,3031,200,1521,510,665
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 66,34111,26423,48915,27114,44838,301
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement267,021224,109203,799196,086157,787157,787
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount3,742,7584,462,8124,204,3764,035,0003,415,7643,679,949
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 - Amount





191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount29,202,80125,462,21123,314,40822,076,81021,003,44020,119,670
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount13,502,8189,628,09413,101,31010,624,58018,549,58121,004,990
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount2,895,7632,524,8612,309,8172,117,4651,957,0351,725,360
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount10,174,093544,884971,014442,414128,500313,920
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 - Amount





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 vehicles92,928,99978,829,42473,578,41269,110,07963,583,58659,671,365
206OTHERCurrent year's levy -- Motor vehicles (only)3,662,5914,824,3554,414,5883,870,6643,594,1543,719,637
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles2,013,2181,359,6231,517,4611,596,2912,053,1482,623,447
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles424,675671,187601,211574,246616,836916,348
209
Percentage of Taxes Collected All Property %97.4897.5797.2897.0396.0394.42
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.8398.2897.9497.6996.7795.60
211
Percentage of Taxes Collected Motor Vehicles %88.4186.0986.3885.1682.8475.36
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance6,509,3194,811,8356,781,5996,765,5415,577,0095,986,870
213B
Capital Rev Funds - Schools - Ending Balance7,660,6036,509,3194,811,8356,781,5996,765,5405,577,009
214A
Capital Rev Funds - Hosp - Beginning Balance





214B
Capital Rev Funds - Hosp - Ending Balance





215APART 7Cash On Hand & in Bank - Debt Service Fund452,522457,150133,8201,636,5972,903,909
215BCASH &Cash On Hand & in Bank - Construction Bond 96,033,48412,068,14414,113,82837,991,92854,675,11436,056,584
215CINVESTCash On Hand & in Bank - All Other Funds127,898,266120,197,490120,306,82393,962,10681,092,42969,257,709
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


-86,273-86,303-86,302
221
Total Revenue Credited to white Goods Account



96,25699,523
222A
Total Expenditures for Operations



95,80899,524
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups



418
223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated


-86,273-86,273-86,303
224B
The Amount of White Goods Tax Actually Received36,99136,14333,54131,82229,10228,460
225B
Amount in 218 that would have been received if 100% eligible36,99136,14333,54131,82229,10228,460
226
Calculate Threshold Amount.9,2489,0368,3857,9567,2767,115
227
Total Tonnage of White Goods Scrap Metal Collected1,6112,3671,9132,1082,3391,421
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources354,463,823225,080,057231,912,392236,230,810217,325,129165,112,412
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In34,031,04540,166,79150,401,85030,178,19423,720,61419,062,065
229D
Amount - Net Revenues Per AFIR320,432,778184,913,266181,510,542206,052,616193,604,515146,050,347


Calculated amount320,432,778184,913,266181,510,542206,052,616193,604,515146,050,347


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses267,811,363228,397,909228,008,328245,860,811174,261,167160,136,776
230B
Amount - Subtract Pymts to Refunded Debt Agent


19,307,514

230C
Amount - Subtract Interfund Transfers Out34,031,04537,652,95750,401,85030,178,19423,720,61419,062,065
230D
Amount - Net Expenditures Per AFIR233,780,318190,744,952177,606,478196,375,103150,540,553141,074,711


Calculated amount233,780,318190,744,952177,606,478196,375,103150,540,553141,074,711


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialAnn B. Hardy
951CERTI-TitleDirector of Fiscal Operations
952FICATIONDate10/31/200812/19/200710/25/200611/30/200512/01/200412/31/2003
953
ContactAnn B. Hardy
954
TitleDirector of Fiscal Operations
955
Telephone910-253-2060
956
Fax #910-253-2068


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20042005200620072008
County40.12%28.86%36.47%38.28%33.86%
Pop. Group22.72%22.73%24.43%24.29%24.81%
Statewide23.51%24.31%24.18%21.27%20.16%






Brunswick County




Population Group for 1999: 50,000 - 99,999

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Analysis of Property Tax

20042005200620072008
County96.03%97.03%97.28%97.57%97.48%
Pop. Group95.70%96.10%96.44%96.47%96.52%
Statewide96.70%97.04%96.63%97.45%97.38%






Brunswick County


Population Group for 1999: 50,000 - 99,999

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Analysis of General Obligation Debt

20042005200620072008
County1,043988884780983
Pop. Group264269298329398
Statewide685704717796803






Brunswick County


Population Group for 1999: 50,000 - 99,999

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Analysis of Revenue

20042005200620072008
Property Taxes838876885889974
Other Taxes67871036950
Sales Tax203222235245232
Sales & Services276278362412398
Intergovernmental183189204190211
Debt Proceeds728418123151,223
Other Miscellaneous72353117127134
Total2,3672,4232,0291,9473,222

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Analysis of Revenue for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Property Taxes$96,940,721
$974
Other Taxes4,942,000
50
Sales Tax23,061,392
232
Sales & Services39,542,181
398
Intergovernmental21,023,805
211
Debt Proceeds121,637,976
1,223
Other Miscellaneous13,284,703
134
Total$320,432,778
$3,222





Population Group: 50,000 - 99,999

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Analysis of Expenditures by Function for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Education$55,775,475
$561
Debt Service19,048,277
192
Human Services28,970,990
291
General Government27,136,479
273
Public Safety29,383,374
295
Other73,465,723
739
Total$233,780,318
$2,351




Population Group: 50,000 - 99,999


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Analysis of Expenditures by Object for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Salaries & Wages$39,343,317
$396
Capital Outlay45,131,559
454
Other Operating89,787,209
902
Public School Capital13,502,818
136
Public School Current29,202,801
294
Other16,812,614
169
Total$233,780,318
$2,351




Population Group: 50,000 - 99,999

Last Updated 8/31/2009 11:30:41 AM