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



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



Buncombe County





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

Revenues by Source







Property Taxes$147,418,433143,650,901139,141,442113,228,462106,836,728103,776,686


Other Taxes25,402,39927,447,73928,096,06724,459,32421,002,04919,520,966


Sales Tax50,925,81260,208,15558,306,55453,778,85648,007,55045,934,932


Sales & Services26,494,71525,546,83622,856,70825,307,39324,653,33924,042,677


Intergovernmental55,350,95148,730,37646,320,82256,138,12147,514,01243,401,505


Debt Proceeds00046,208,98341,262,86318,849,984


Other Miscellaneous23,176,15513,489,52014,279,08610,802,2949,732,5496,194,072


Total$328,768,465319,073,527309,000,679329,923,433299,009,090261,720,822










Expenditures by Function







Education$73,812,84675,896,72690,268,26778,307,49360,457,20261,354,788


Debt Service25,550,72924,881,70627,606,05524,171,63322,183,50021,424,671


Human Services81,442,48790,634,97281,680,08178,455,02775,232,85071,508,293


General Government27,963,47630,385,86728,310,18625,181,15722,601,71920,681,767


Public Safety63,347,61465,660,53862,172,47458,527,57650,241,42745,906,788


Other44,420,70739,756,70029,582,95235,238,37232,821,22229,878,487


Total$316,537,859327,216,509319,620,015299,881,258263,537,920250,754,794










Expenditures by Object







Salaries & Wages$103,521,09799,004,39587,256,40681,242,68179,139,70972,466,364


Capital Outlay15,283,86418,391,33418,816,15716,182,47513,939,03511,957,967


Other Operating116,223,936120,587,283108,468,467110,032,41997,450,35993,623,889


Public School Capital11,197,87012,331,79532,247,57526,529,27812,249,37716,488,049


Public School Current53,944,17450,378,08647,471,29143,523,21541,366,60538,806,083


Other16,366,91826,523,61625,360,11922,371,19019,392,83517,412,442


Total$316,537,859327,216,509319,620,015299,881,258263,537,920250,754,794










Per Capita Revenues by Source







Property Taxes$648636629522496490


Other Taxes1111221271139892


Sales Tax223267263248223216


Sales & Services116113103117115113


Intergovernmental243216209259221204


Debt Proceeds00021319289


Other Miscellaneous1026065504529


Total$1,4431,4141,3961,5221,3901,233










Per Capita Expenditures by Function







Education$324336407361280289


Debt Service112110125112103101


Human Services357402369362350337


General Government12313512811610597


Public Safety278291281270234216


Other195176134163153141


Total$1,3891,4501,4441,3841,2251,181










Per Capita Expenditures by Object







Salaries & Wages$454439394375368341


Capital Outlay678285756556


Other Operating510533490508453441


Public School Capital49551461225778


Public School Current237223214201192183


Other721181151039082


Total$1,3891,4501,4441,3841,2251,181










Group Average Per Capita Revenues by Source







Property Taxes$655$632$599$581$550$531


Other Taxes465253524946


Sales Tax171217218205193183


Sales & Services101110109120111107


Intergovernmental277265250242239226


Debt Proceeds224207291133196192


Other Miscellaneous497180646446


Total$1,523$1,554$1,600$1,397$1,402$1,331










Group Average Per Capita Expenditures by Function







Education$559$529$505$463$414$403


Debt Service170152148137129118


Human Services356368362368374357


General Government11611811211210598


Public Safety205203193178165154


Other161162154148142136


Total$1,567$1,532$1,474$1,406$1,329$1,266










Group Average Per Capita Expenditures by Object







Salaries & Wages$283$282$271$263$253$250


Capital Outlay1009488807871


Other Operating542529505500483446


Public School Capital219201196172131129


Public School Current300295282265254248


Other123131132126130122


Total$1,567$1,532$1,474$1,406$1,329$1,266











Number of Reporting (AFIR) Counties in Group252525242323


Average Population of Group243,487238,611231,141230,654231,564227,480








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$251,527,938 256,550,773 246,360,973 215,928,827 204,259,484 194,223,071

General Fund expenditures240,224,822 244,279,691 217,894,369 204,391,424 201,028,518 191,251,796

Operating transfers in1,065,710 5,510,564 714,633 303,707 2,103,257 2,558,608

Operating transfers out10,500,776 17,628,950 24,137,397 5,161,504 1,203,159 2,513,910

Proceeds from capital leases and installment purchases0 0 0 0 43,579 594,775

Other items131,219 20,107 141,441 114,962 1,779,728 71,022

Excess of revenues and other sources over (under) expenditures and other uses$1,999,269 172,803 5,185,281 6,794,568 5,954,371 3,681,770










Fund balance available (FBA):







In dollars$52,256,067 46,578,265 47,834,281 43,981,586 37,583,206 34,033,114


FBA as a % of GF Net Expenditures:







 Unit's FBA %20.84%17.78%19.76%20.99%18.59%17.62%


 Group weighted average FBA %19.33%18.26%19.24%18.09%17.91%16.89%


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


Number of Reporting Counties in Group (Audit)26 25 25 24 23 23








Enterprise Funds:
Go to top of page






Parking Fund Other Solid Waste













Combined financial results:







Working capital$12,307,506 $12,333,373 $13,598,107 $12,767,551 $11,112,076 $7,980,996


Net income1,097,897 2,790,889 1,840,317 (818,886)(1,300,661)(342,707)


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year227,875 225,609 221,320 216,738 215,112 212,246


Population Group100,000 and Above100,000 and Above100,000 and Above100,000 and Above100,000 and Above100,000 and Above


Cash & Investments at June 30th145,702,571 135,310,229 127,769,140 103,699,804 88,343,972 72,045,845


Investment Earnings3,683,668 7,316,068 6,843,533 2,904,775 2,242,112 776,252


Tax Rate Equivalent0.0131 0.0269 0.0261 0.0153 0.0124 0.0044


Tax Rate Equivalent Group weighted average0.0140 0.0285 0.0343 0.0233 0.0147 0.0065


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 Valuation28,222,084,911 27,241,629,859 26,195,106,618 18,925,154,140 18,034,859,157 17,714,063,471


Tax Rate0.5250 0.5250 0.5300 0.5900 0.5900 0.5900


Tax Rate Group weighted average0.6359 0.6827 0.6857 0.6884 0.6659 0.6684


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio83.60 83.60 98.91 82.61 88.48 91.03


Assessment -to-Sales Ratio Group Average91.68 90.78 90.41 93.11 94.47 93.41


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


Assessed Valuation adjusted for Assessed to Sales Ratio33,758,474,774 32,585,681,650 26,483,779,818 22,909,035,395 20,382,978,252 19,459,588,565


Tax Rate Adjusted0.4389 0.4389 0.5242 0.4874 0.5220 0.5371


Tax Rate Adjusted Group weighted average0.5830 0.6198 0.6199 0.6409 0.6291 0.6244


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected98.71 99.13 99.15 98.90 98.89 98.69


Percent Collected Group weighted average97.61 97.83 97.92 96.81 97.59 97.28


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


Percent Collected Excluding Motor Vehicles99.10 99.54 99.55 99.42 99.38 99.24


Percent Collected Excluding Motor Vehicles Group weighted average98.33 98.77 98.73 97.72 98.48 98.29


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


Percent Collected Motor Vehicles Only 92.72 93.37 93.63 93.78 93.73 93.00


Percent Collected Motor Vehicles Only Group weighted average88.83 88.02 89.89 88.09 88.77 87.63


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


Tax Uncollected1,907,324 1,248,334 1,183,519 1,246,276 1,188,141


Tax Rate Equivalent0.0068 0.0046 0.0045 0.0066 0.0066 0.0000










Debt Information2009 2008 2007 2006 2005 2004


Population Group100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999


Ratings:







 Fitch







 Moody's
Aa2Aa2Aa2Aa2Aa2


 S & P
AAAAAAAAAA











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$300,000 950,000 1,310,000 1,680,000 2,055,000 2,440,000


General Government67,560,000 75,515,000 84,160,000 92,845,000 101,790,000 103,910,000


Total67,860,000 76,465,000 85,470,000 94,525,000 103,845,000 106,350,000


Total Per Capita298 339 386 436 483 501


Total Per Capita for the Population Group769 650 624 604 570 526


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.2010%0.2347%0.3227%0.4126%0.5095%0.5465%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.7900%0.6600%0.6900%0.7400%0.7300%0.7000%


 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*$14,712,816 15,906,8391,312,9281,499,7171,678,4091,894,352


--General Government*81,712,18495,608,16189,197,07296,132,50356,384,11238,044,263


Total*96,425,000111,515,00090,510,00097,632,22058,062,52239,938,615


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




Revenue Bond Debt 22,410,000 11,315,000 13,135,000 14,890,000 7,730,000 8,560,000


Total Debt Listed Above*$118,835,000 122,830,000103,645,000112,522,22065,792,52248,498,615








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)2,665,8382,948,4102,816,6182,538,2002,100,1422,100,142


Article 42 (60% restricted)5,245,5685,820,5755,559,5265,017,0884,179,6414,179,641


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund133,095115,009530,5931,699,7103,154,7933,154,793

Grants from Public School Building Bond Fund



138,575138,575

Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts


34,062,789



Interest on public school debt proceeds238,881598,758522,519478,27498,65498,654

Unrestricted sources
15,782,92014,895,10913,582,48511,825,67811,825,678

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







Total Sources24,948,55625,265,67224,324,36557,378,54621,497,48321,497,483









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 outlay2,777,0612,743,1812,363,6482,136,2232,075,5562,075,556

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay5,726,3145,324,9974,588,2574,240,5634,130,7114,130,711

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay133,095115,009530,5931,699,7103,154,7933,154,793

Funded by Public School Building Bond Fund:







Public school capital outlay



138,575138,575

Funded by other sources:







Public school debt service (principal and interest)







Public school capital outlay:







From Capital Projects Funds2,561,4001,969,43821,350,30918,489,3694,804,5794,804,579


From General Fund and all other funds
2,179,1703,414,768
2,183,8352,183,835


Fair market value of assets donated to public school county







Total Uses11,197,87012,331,79532,247,57526,565,86516,488,04916,488,049









Sources of county funding over (under) uses of county funding13,750,68612,933,877-7,923,21030,812,6815,009,4345,009,434









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes3,791,4533,090,6461,666,407487,905


Unexpended proceeds from other sources restricted







for public school capital outlay77,915,13665,682,06675,029,51545,395,33624,664,83924,664,839









Equals: Ending Balance, June 30, Current Year






Total ending balance95,457,27581,706,58968,772,71276,695,92229,674,27329,674,273

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes3,199,4843,791,4533,090,6461,666,40773,51673,516


Unexpended proceeds from other sources restricted







for public school capital outlay92,257,79177,915,13665,682,06675,029,51529,600,75729,600,757









Additional Information:






Average daily membership
29,89629,86629,78929,46729,001

Adjusted unit-wide tax rate0.43890.43890.52420.48740.52200.5371

Weighted average adjusted unit-wide tax rate for population group0.58300.61980.61990.64090.62910.6244

Assessed valuation per student
911,213877,088635,307612,036610,809

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 Year227,875225,609221,320216,738215,112212,246
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 Assets267,614,044266,590,589251,101,679254,683,653219,004,326183,229,022
1.5BFISCAL Governmental Activities Liabilities200,347,958203,588,368205,487,038223,654,449192,334,491170,209,533
3.5ASUMMARYBusiness Type Activities Assets80,626,96582,692,05364,994,52364,460,69063,042,25744,372,691
3.5B
Business Type Activities Liabilties32,920,57536,083,56021,167,92222,474,12218,328,42317,328,151
6.5A
Fiduciary Funds Assets2,639,5512,987,3222,812,1382,992,2272,885,6702,491,179
6.5B
Fiduciary Funds Liabilties2,639,5512,987,3222,812,1382,992,2272,885,6702,491,179
10PART 2Current Collections Of Unit Wide Levy145,745,096142,007,524137,837,684111,707,336105,417,799102,078,955
11TAXCurrent Collections of Special Tax District 14,211,55013,599,62912,937,24210,439,9559,933,1979,608,587
12REVENUESPrior Years' Levy Collections1,014,5011,055,042588,886951,227855,7711,132,041
13
Penalties and Interest658,836588,335714,872569,899563,158565,690
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax2,338,2893,798,1955,128,2334,947,3263,468,6642,763,914
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax238,854248,655232,138219,972206,299200,059
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax27,286,50230,656,11829,888,55827,911,92425,583,66924,276,831
20
1/2% Local Government Option Sales Tax (40)8,886,1259,828,0329,388,7278,460,6677,222,4827,000,474
21
1/2% Local Government Option Sales Tax (42)8,742,6149,700,9589,265,8778,361,8137,134,1356,966,068
21.1
1/2% Local Government Option Sales Tax (44)6,010,57110,023,0479,763,3929,044,4528,067,2647,691,559
22
Local Occupancy Tax6,218,0036,842,2006,569,2625,971,0495,256,8454,901,326
23
Prepared Food Tax





24
911 Charges42,427697,2741,337,6771,239,413650,171613,644
25
Gross Receipts Tax on Short Term Leased Vehicles327,528339,300327,624316,477271,279251,572
26
White Goods Disposal Tax70,92485,27590,66484,85082,55978,483
27
Privilege Licenses20,89023,16521,12021,08520,36020,460
28
Other Licenses1,933,9341,814,0461,452,1071,219,1971,112,6751,082,921
29
Payments in Lieu of Taxes - US Forest Serv110,53449,21149,68949,97149,12447,206
30FEDERALPayments in Lieu of Taxes - TVA



36
31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government42,71222,66622,713369,20531,21186,008
34
Public Safety156,305409,610880,034549,975285,822479,072
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection



348,014
39
Econ. & Phys. Dev. - Housing/Comm. Dev.500,701447,014335,882255,879284,471254,176
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other2,460,8952,201,4312,188,2878,310,4872,914,5472,036,617
41
Human Services: Health2,921,7842,794,1132,424,8281,934,5431,695,0272,239,801
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services25,312,91117,046,39116,586,59715,541,99615,131,58013,748,647
45
Human Services: All Other





46
Culture and Recreation73,132133,24548,32893,133158,870116,033
46.5STATENC Education Lottery Proceeds3,420,811




47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges1,886,731850,415379,533
376,197401,580
51
Beer and Wine Tax578,842585,049566,408550,336543,229524,227
52
Court Costs - Facilities, Jail and Arrest Fees524,262536,630509,913518,874535,410549,684
53
Public School Building Capital Fund133,0951,150,099530,5931,180,836437,5523,154,794
54
Public School building bond fund




138,570
55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government25,00029,376
433,84669,529
59
Public Safety2,474,4471,410,8191,460,8062,904,6581,549,8021,508,641
60
Transportation999,9021,002,805895,128847,799533,334711,655
61
Environmental Protection
48,7509,05042,51520,269
62
Econ. & Phys. Dev. - Housing/Community Dev215,14769,614


2,430
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other
92,2031,124,2823,466,90593,712278,069
64
Human Services: Health 1,344,8591,298,608985,4031,681,4092,040,5941,392,212
65
Human Services: Mental Health


140,439

66
Human Services: Hospitals





67
Human Services: Social Services5,311,1562,433,8832,496,8292,971,1592,443,2851,906,191
68
Human Services: All Other1,991,02012,128,94711,125,96510,567,51211,011,59610,676,418
69
Culture and Recreation245,485263,503270,709289,852246,223359,004
70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government865,034646,633639,308727,665714,9081,141,870
73
Public Safety623,2621,309,4921,123,6021,084,363977,198475,405
74
Transportation1,348,0711,223,4351,180,4271,228,8881,065,262999,237
75
Environmental Protection





76
Economic And Physical Development9,00052,656
-10,000
1,142
77
Human Services: Health, Mental Hlt & Hosp252,351448,929461,797387,3813,957,210172,816
78
Human Services: Social Services





79
Human Services: All Other1,523,50244,84924,71118,495

80PERMITS Culture And Recreation





81& FEESBuilding Permits1,240,6931,603,5421,727,5302,201,3291,740,0321,454,388
82
Register of Deeds1,493,4561,954,3812,197,2761,957,8452,026,2732,169,153
83
Inspection Fees





84
Concealed Handgun Permits28,110




85
Other Permits





86SALES &Parking Revenues88,146
2,590


87SERVICESRents and Royalties1,124,2721,122,5641,415,279879,592452,835125,876
88
Airport





89
Fire Protection Charges





90
Solid Waste6,598,2417,179,4746,707,9656,184,0186,132,6776,393,638
91
Ambulance and Rescue Squad Charges5,892,8924,590,8163,973,2654,387,9944,067,1933,251,001
92
Cemeteries





93
Recreation Service Revenues343,611328,933360,67851,9721,608,2161,599,178
94
Library Service Revenues431,162341,362347,375344,018374,652338,122
95
Other Cultural and Rec Service Revenues564,56428,47114,63611,566

96
Client and Third Party Payments - Health7,483,2517,608,8176,923,0657,679,3726,685,8576,946,117
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv736,043633,015247,121706,346717,2961,063,136
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services3,232,5333,713,3842,864,7345,062,5154,614,6134,325,609
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds12,995,598757,438826,0531,578,740111,182171,921
104
Investment Earnings - All Other Funds3,683,6687,316,0686,843,5332,904,7752,242,112776,252
105
Special Assessments





106
Private Contributions and Other Donations66,468183,528485,045613,408542,979236,233
107
Sales of Materials and Fixed Assets155,739219,405150,883150,420124,51771,022
108
Sale of Real Property
80,107324,763534,0541,663,114
109
1 Cent and 5 Cent Bottle Tax74,30073,77968,72367,13063,12460,682
110
Mixed Drink Surcharge275,000329,059321,220250,547242,595179,347
111
ABC Profit Distribution





112
Other Miscellaneous Revenues584,085972,2131,334,060544,046976,6211,075,074
113
Proceeds of the Sale of Bonds & Notes


46,208,98331,420,00618,255,209
114
Proceeds of Capital Leases & Install Purch



9,842,857594,775
115
Other2,579,038




116NON-REVFines and Forfeitures1,500,2971,574,8761,574,9571,431,1221,110,5891,371,430
117RECEIPTSSchool - Current Levy Collections7,714,4717,532,7887,347,0446,700,9136,482,4136,389,633
118
School - Prior Years' Levy Collections

41,195


119
Tax Collections for Other Units63,604,37260,817,84359,033,62142,520,13239,723,25638,552,631
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes287,33850,612107,052924,257611,35593,406
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients297,005,111273,191,862257,714,296239,928,794229,699,370205,467,835
125APART 4Governing Body - Salaries & Wages661,827675,192493,189494,659441,568340,535
125BGENERALGoverning Body - Other Direct345,059372,923342,881337,204654,005155,931
125CGOVTGoverning Body - Construction





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


28,172

126A
Administration - Salaries & Wages1,196,4841,196,395930,259799,803765,624754,732
126B
Administration - Other Direct355,232472,864431,752372,425391,865255,888
126C
Administration - Construction





126D
Administration - Purchase of P,P&E


64,450
19,925
127A
Elections - Salaries & Wages657,242542,146581,349522,076671,508471,185
127B
Elections - Other Direct460,706568,223308,120341,681462,453174,355
127C
Elections - Construction





127D
Elections - Purchase of P,P&E

1,168,055381,34294,916
128A
Finance - Salaries & Wages1,580,5791,501,3951,433,4861,543,0751,539,2971,429,941
128B
Finance - Other Direct386,220410,363441,376310,189429,186463,521
128C
Finance - Construction





128D
Finance - Purchase of P,P&E36,491460,14837,882738,356722,33720,790
129A
Taxes - Salaries & Wages3,464,6923,408,4813,375,5023,105,7092,992,6083,022,904
129B
Taxes - Other Direct637,575631,877517,259593,752569,864575,410
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E152,368216,434579,519
18,453153,452
130A
Legal - Salaries & Wages





130B
Legal - Other Direct





130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages1,510,8841,528,2831,431,7271,315,5191,381,4861,301,488
131B
Register of Deeds - Other Direct1,541,5302,386,1363,038,3832,952,5382,116,4201,757,369
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
162,995
2,55048,208169,738
132A
Public Buildings - Salaries & Wages





132B
Public Buildings - Other Direct





132C
Public Buildings - Construction





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





133A
Court Facilities - Salaries & Wages85,54763,36380,3932,095,9891,966,1211,199,404
133B
Court Facilities - Other Direct169,695137,378103,7752,637,4112,258,9301,501,041
133C
Court Facilities - Construction





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


120,66156,445
134A
Central Services - Salaries & Wages6,791,9396,757,6035,251,3612,942,9252,310,4051,791,107
134B
Central Services - Other Direct6,108,3316,514,0775,514,9632,580,3362,641,7502,940,601
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E1,821,0752,379,5912,248,955900,33568,2702,172,450
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct




10,000
135C
Gen. Govt. All Other - Construction





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





136APUBLICSheriff & Communications - Salaries & Wages12,873,47511,947,36610,792,5068,937,1818,765,1878,569,889
136BSAFETYSheriff & Communications - Other Direct1,436,8271,998,745657,259796,9153,042,4362,803,915
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E13,2101,659,272126,29338,082
197,937
137A
Jail - Salaries & Wages9,150,1218,078,7816,554,9495,953,9655,915,7465,471,278
137B
Jail - Other Direct3,174,3352,941,2212,076,0762,454,4071,918,1501,822,239
137C
Jail - Construction

10,063,24211,394,0942,918,0461,158,151
137D
Jail - Purchase of P,P&E857,0942,402,17946,790


138A
Emergency Communications - Salaries & Wages6,800,6286,638,4816,067,8105,768,2255,454,2865,240,069
138B
Emergency Communications - Other Direct2,474,7181,546,4163,101,0943,286,0761,748,8751,330,015
138C
Emergency Communications - Construction

1,094,41777,44531,388
138D
Emergency Communications - Purchase of P,P&E
5,179,26126,690536,838765,8931,090,078
139A
Emergency Management - Salaries & Wages





139B
Emergency Management - Other Direct





139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E1,181,901




140A
Fire - Salaries & Wages





140B
Fire - Other Direct18,608,15218,724,46917,892,48214,956,20013,982,78513,328,029
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages1,522,5291,435,7291,280,2481,171,7191,104,0941,037,581
141B
Inspectors - Other Direct108,801152,060145,632148,85651,82941,164
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E
16,916503101,74566,137
142A
Rescue Units - Salaries & Wages





142B
Rescue Units - Other Direct





142C
Rescue Units - Construction





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





143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct


717,519680,257665,092
143C
Animal Control - Construction





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


13,620

144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct86,715102,70795,64982,972120,39093,074
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages2,041,6391,775,1231,259,3331,194,9131,141,7401,249,526
145B
Pub. Safety All Other - Other Direct2,220,505345,786243,356191,469488,723392,608
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E14,856
37,247288,1651,655,9741,085,599
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 & Wages108,573




147B
Parking Facilities - Other Direct211,06510,579



147C
Parking Facilities - Construction

534,271


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 & 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 & Wages1,540,6731,469,1191,265,6721,176,997387,466241,934
151B
Trans. All Other - Other Direct807,757790,378687,898640,6411,453,7781,439,718
151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E338,117403,967384,525390,593
175,129
152AENVIRONSolid Waste - Salaries & Wages1,724,4101,653,4721,380,2671,681,9662,012,0321,637,454
152BMENTALSolid Waste - Other Direct5,145,9185,129,4952,478,7644,843,1816,058,4524,501,915
152CPROTECT.Solid Waste - Construction

422,436


152D
Solid Waste - Purchase of P,P&E651,931
803,485
4,380,531562,703
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





155B
Environ. All Other - Other Direct





155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages1,695,8501,604,6521,502,8571,155,0241,096,8301,109,849
156BPHYSPlanning & Zoning - Other Direct1,103,2081,114,9402,006,1931,275,363391,918343,668
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E
4,144,761


72,311
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct6,994,62811,238,6209,017,9348,222,3166,745,1515,801,485
157C
Economic Development - Construction





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


178,125

158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct





158C
Community Development - Construction7,654,818




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





159A
Agriculture Extension - Salaries & Wages64,90860,581



159B
Agriculture Expansion - Other Direct351,227460,431340,683265,478297,240301,085
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E
22,666
5,068

160A
Special Empl Programs - Salaries & Wages703,230716,015686,004703,788822,853583,465
160B
Special Empl Programs - Other Direct1,604,6011,390,9061,413,6081,865,4052,091,7051,414,460
160C
Special Empl Programs - Construction





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





161A
Econ. Dev. All Other - Salaries & Wages313,610279,428285,867204,592244,542209,831
161B
Econ. Dev. All Other - Other Direct2,917,6641,788,265572,9576,854,522499,891322,616
161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages16,206,80516,303,43315,192,08614,528,90513,575,74611,851,814
162BSERVICESHealth - Other Direct3,470,7204,042,8923,398,0313,262,0643,842,6884,312,851
162C
Health - Construction




655,515
162D
Health - Purchase of P,P&E996,282458,789263,895445,657395,847545,859
163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct606,857874,566



163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages24,516,16422,892,87819,980,79318,201,76517,297,20315,400,574
164B
Administration - Other Direct4,096,2873,860,9773,898,49110,404,9263,933,0773,548,509
164C
Administration - Construction



2,983496,178
164D
Administration - Purchase of P,P&E722,971548,991789,754265,84575,5072,286
165B
Assistance Programs - Other Direct17,545,2317,671,4706,459,248135,6816,814,6436,126,640
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages



46,276
168B
Other Human Services - Other Direct



905
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 & Wages1,016,2924,205,4883,628,3684,198,0333,884,5483,849,791
170B
Human Serv. All Other - Other Direct4,568,76216,438,71713,258,69712,816,09812,033,15311,096,347
170C
Human Serv. All Other - Construction





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


79,863778,6592,270,143
171ACULTURE Recreation & Parks - Salaries & Wages1,223,871763,421701,558726,6062,402,1642,915,337
171BANDRecreation & Parks - Other Direct359,3901,342,665190,32878,8381,135,9521,674,485
171CRECREAT.Recreation & Parks - Construction


1,293
310,242
171D
Recreation & Parks - Purchase of P,P&E254,876148,773188,198130,176760,63931,760
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
70,000485,000400,000336,896336,896
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages3,595,5853,507,5703,100,8222,819,2472,920,3792,786,676
174B
Libraries - Other Direct1,487,7441,459,4051,133,6251,366,6751,362,8491,226,330
174C
Libraries - Construction



1,098,802745,088
174D
Libraries - Purchase of P,P&E587,874186,591


22,633
175A
All Other - Salaries & Wages2,473,540




175B
All Other - Other Direct505,639




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 & Fees3,321,5654,391,0325,361,0254,116,4533,245,5973,290,625
178D
Public School - Principal8,439,4168,602,72310,414,5816,416,1106,199,7826,285,146
179B
Comm/Tech College - Interest & Fees

544,366524,118190,084312,737
179D
Comm/Tech College - Principal

1,063,041810,555635,412721,785
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees5,205,0273,212,2653,063,4463,283,3013,321,6512,843,647
181D
All Other - Principal8,584,7218,675,6867,159,5969,021,0968,590,9747,970,731
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated


252,478-3,678,8481,111,417
184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement782,108716,026610,898417,170389,491330,544
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount5,130,02910,812,11112,386,38311,664,92010,418,1268,776,658
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount416,589398,847400,156400,474333,272345,063
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount2,149,4982,125,8132,024,1792,050,7961,800,2171,765,065
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount53,944,17450,378,08647,471,29143,523,21541,366,60538,806,083
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount11,197,87012,331,79532,247,57526,529,27812,249,37716,488,049
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount8,037,7327,725,2547,133,2546,493,2545,875,5435,375,543
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount633,0705,461,5913,416,1471,761,746965,677685,113
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




465,000
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 - 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 vehicles138,595,388133,735,183129,572,718102,403,24297,312,98694,229,975
206OTHERCurrent year's levy -- Motor vehicles (only)9,057,0329,520,6759,448,48510,550,3709,292,9549,207,037
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,248,234617,060581,969590,342605,362713,330
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles659,090631,274601,550655,934582,779644,727
209
Percentage of Taxes Collected All Property %98.7199.1399.1598.9098.8998.69
210
Percentage of Taxes Collected Exclude Motor Vehicles %99.1099.5499.5599.4299.3899.24
211
Percentage of Taxes Collected Motor Vehicles %92.7293.3793.6393.7893.7393.00
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance15,683,4411,278,70013,057,0997,152,3416,159,1874,935,988
213B
Capital Rev Funds - Schools - Ending Balance19,286,56115,683,44112,787,70013,057,0997,373,0936,159,187
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 12,512,57723,180,12118,222,35956,653,30244,305,56126,047,300
215CINVESTCash On Hand & in Bank - All Other Funds145,702,571135,310,229127,769,140103,699,80488,343,97272,045,845
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 Designated354,106515,750425,087340,237257,678179,195
220B
Opening Balance(s) White Goods Account Undesignated





221
Total Revenue Credited to white Goods Account70,92485,27590,66384,85082,55978,483
222A
Total Expenditures for Operations21,632




222B
Total Expenditures for Capital Improvements22,173246,919



222C
Expenditures for illegal dump cleanups2,075




223A
Ending Balance in White Goods Account Designated379,150354,106515,750425,087340,237
223B
Ending Balance in White Goods Account Undesignated




257,678
224B
The Amount of White Goods Tax Actually Received70,92485,27590,66384,85082,55978,483
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected3995006298401,0901,277
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources339,281,030353,864,720330,117,549348,353,966305,847,859267,671,910
229BFISCALAmount - Subtract Refunding Debt Proceeds
13,455,000
8,000,000
1,921,894
229CSUMMARYAmount - Subtract Interfund Transfers In10,512,56521,336,19321,116,87010,430,5336,838,7694,029,194
229D
Amount - Net Revenues Per AFIR328,768,465319,073,527309,000,679329,923,433299,009,090261,720,822


Calculated amount328,768,465319,073,527309,000,679329,923,433299,009,090261,720,822


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses329,463,458353,912,024344,537,206318,311,791282,805,218256,650,952
230B
Amount - Subtract Pymts to Refunded Debt Agent


8,000,00012,428,5291,866,964
230C
Amount - Subtract Interfund Transfers Out12,925,59926,695,51524,917,19110,430,5336,838,7694,029,194
230D
Amount - Net Expenditures Per AFIR316,537,859327,216,509319,620,015299,881,258263,537,920250,754,794


Calculated amount316,537,859327,216,509319,620,015299,881,258263,537,920250,754,794


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialDonna B Clark
951CERTI-TitleFinance Director
952FICATIONDate11/20/200911/24/200812/20/200701/08/200701/19/200612/28/2004
953
ContactJennifer Pike
954
TitleAccountant
955
Telephone828-250-4143
956
Fax #828-250-6081


Financial Graphs and Comparisons


Go to top of page
Analysis of Available Fund Balance: General Fund

20052006200720082009
County18.59%20.99%19.76%17.78%20.84%
Pop. Group17.91%18.09%19.24%18.26%19.33%
Statewide24.31%24.18%23.53%20.15%20.62%






Buncombe County




Population Group for 1999: 100,000 and Above

Go to top of page
Analysis of Property Tax

20052006200720082009
County98.89%98.90%99.15%99.13%98.71%
Pop. Group97.59%96.81%97.92%97.83%97.61%
Statewide97.04%96.63%97.45%97.38%97.18%






Buncombe County


Population Group for 1999: 100,000 and Above

Go to top of page
Analysis of General Obligation Debt

20052006200720082009
County483436386339298
Pop. Group570604624650769
Statewide7047177968031,234






Buncombe County


Population Group for 1999: 100,000 - 249,999

Go to top of page
Analysis of Revenue

20052006200720082009
Property Taxes496522629636648
Other Taxes98113127122111
Sales Tax223248263267223
Sales & Services115117103113116
Intergovernmental221259209216243
Debt Proceeds192213000
Other Miscellaneous45506560102
Total1,3901,5221,3961,4141,443

Go to top of page
Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$147,418,433
$648
Other Taxes25,402,399
111
Sales Tax50,925,812
223
Sales & Services26,494,715
116
Intergovernmental55,350,951
243
Debt Proceeds0
0
Other Miscellaneous23,176,155
102
Total$328,768,465
$1,443





Population Group: 100,000 and Above

Go to top of page
Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$73,812,846
$324
Debt Service25,550,729
112
Human Services81,442,487
357
General Government27,963,476
123
Public Safety63,347,614
278
Other44,420,707
195
Total$316,537,859
$1,389




Population Group: 100,000 and Above


Go to top of page
Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$103,521,097
$454
Capital Outlay15,283,864
67
Other Operating116,223,936
510
Public School Capital11,197,870
49
Public School Current53,944,174
237
Other16,366,918
72
Total$316,537,859
$1,389




Population Group: 100,000 and Above

Last Updated 3/15/2010 8:31:33 AM