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



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



Caldwell County





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

Revenues by Source







Property Taxes$35,249,52733,273,75027,218,02927,099,22324,878,39424,643,809


Other Taxes4,308,5834,140,6643,991,6823,853,3713,321,6673,220,155


Sales Tax12,167,87614,024,92913,054,46412,375,62711,558,90811,164,133


Sales & Services9,028,0279,384,02110,139,7889,772,3469,910,8048,901,516


Intergovernmental19,786,24319,196,11019,008,98519,533,07520,542,10918,498,719


Debt Proceeds1,152,920500,00029,469,9536,334,2982,683,1282,358,922


Other Miscellaneous3,225,1483,658,1092,800,6832,906,0623,122,0792,543,355


Total$84,918,32484,177,583105,683,58481,874,00276,017,08971,330,609










Expenditures by Function







Education$22,284,60126,713,97520,160,94625,855,61318,814,53516,161,181


Debt Service7,878,5835,850,5334,801,6564,942,5953,791,4584,313,474


Human Services29,826,90433,207,58027,320,00327,538,21928,574,71125,611,640


General Government6,379,5366,760,3105,698,7684,904,8875,043,3093,963,801


Public Safety16,507,75318,015,94413,731,89813,829,90812,854,11111,590,596


Other9,399,9036,184,0308,246,9616,750,7007,774,3126,710,935


Total$92,277,28096,732,37279,960,23283,821,92276,852,43668,351,627










Expenditures by Object







Salaries & Wages$25,705,87324,379,13023,079,51517,459,28016,771,70915,932,008


Capital Outlay6,737,55111,725,7793,426,5892,350,1144,527,0912,773,235


Other Operating35,356,23029,833,25528,843,13132,947,70131,466,43328,878,194


Public School Capital2,385,2613,472,8482,882,8886,434,7821,981,6912,107,995


Public School Current14,231,55413,843,24712,740,39212,530,64312,559,57711,816,978


Other7,860,81113,478,1138,987,71712,099,4029,545,9356,843,217


Total$92,277,28096,732,37279,960,23283,821,92276,852,43668,351,627










Per Capita Revenues by Source







Property Taxes$441419343344317315


Other Taxes545250494241


Sales Tax152177165158147143


Sales & Services113118128125126114


Intergovernmental247242240249262237


Debt Proceeds146372813430


Other Miscellaneous404635374033


Total$1,0611,0601,3331,043968913










Per Capita Expenditures by Function







Education$279337253330239207


Debt Service987461634855


Human Services373418345351364328


General Government808572626451


Public Safety206227173176164148


Other11778104869986


Total$1,1531,2191,0081,068978875










Per Capita Expenditures by Object







Salaries & Wages$321307291222214204


Capital Outlay8414843305835


Other Operating442376364420399370


Public School Capital304436822527


Public School Current178174161160160151


Other9817011315412288


Total$1,1531,2191,0081,068978875










Group Average Per Capita Revenues by Source







Property Taxes$500$521$480$471$437$420


Other Taxes515251544746


Sales Tax157199197186176165


Sales & Services140159159146137132


Intergovernmental234228223227219212


Debt Proceeds922142241297965


Other Miscellaneous426668535738


Total$1,216$1,439$1,402$1,266$1,152$1,078










Group Average Per Capita Expenditures by Function







Education$326$393$374$295$250$247


Debt Service11610588798584


Human Services305338339329313297


General Government991161081049389


Public Safety245231211202185168


Other180214193183191157


Total$1,271$1,397$1,313$1,192$1,117$1,042










Group Average Per Capita Expenditures by Object







Salaries & Wages$318$319$300$288$271$259


Capital Outlay9912396989863


Other Operating467476453424414397


Public School Capital104160162865359


Public School Current193197185179170164


Other90122117117111100


Total$1,271$1,397$1,313$1,192$1,117$1,042











Number of Reporting (AFIR) Counties in Group252726272827


Average Population of Group69,78869,54869,72170,02870,45670,650








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$72,375,055 71,026,269 65,523,319 64,151,050 63,649,020 61,821,101

General Fund expenditures74,513,618 69,070,774 65,934,439 65,080,221 65,856,154 60,291,887

Operating transfers in498,032 73,024 1,790,388 810,873 307,597 182,479

Operating transfers out0 0 649,996 330,602 293,795 168,197

Proceeds from capital leases and installment purchases979,470 500,000 455,000 443,939 1,188,440 0

Other items67,518 103,566 10,260 8,957 36,575 707,627

Excess of revenues and other sources over (under) expenditures and other uses($593,543)2,632,085 1,194,532 3,996 (968,317)2,251,123










Fund balance available (FBA):







In dollars$11,202,266 11,193,918 7,270,071 6,359,004 5,869,069 7,166,422


FBA as a % of GF Net Expenditures:







 Unit's FBA %15.23%16.32%10.99%9.79%9.03%11.85%


 Group weighted average FBA %24.31%24.81%24.29%24.43%22.73%22.72%


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


Number of Reporting Counties in Group (Audit)25 27 26 27 28 27








Enterprise Funds:
Go to top of page






Water/Sewer













Combined financial results:







Working capital$2,428,810 $733,535 $1,641,854 $0 $1,298,211 $703,593


Net income470,195 0 1,259,141 0 930,103 (38,897)


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year80,020 79,376 79,298 78,492 78,548 78,132


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


Cash & Investments at June 30th18,965,918 18,214,445 14,174,240 12,340,557 11,869,846 13,524,488


Investment Earnings368,578 1,560,618 1,151,532 755,884 277,691 115,239


Tax Rate Equivalent0.0067 0.0297 0.0225 0.0150 0.0064 0.0027


Tax Rate Equivalent Group weighted average0.0139 0.0279 0.0388 0.0270 0.0134 0.0068


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


Latest year of Revaluation #N/A2005 2005 2005 2001 2001


January 1, Prior Year Assessed Valuation5,514,721,952 5,252,187,108 5,108,946,440 5,047,014,568 4,311,288,181 4,286,048,574


Tax Rate0.6599 0.6599 0.5399 0.5399 0.5839 0.5839


Tax Rate Group weighted average0.5986 0.5463 0.6336 0.6170 0.6147 0.6158


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio85.85 85.85 91.87 100.00 85.91 88.61


Assessment -to-Sales Ratio Group Average87.93 89.40 83.09 89.41 91.68 92.86


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


Assessed Valuation adjusted for Assessed to Sales Ratio6,423,671,464 6,117,865,006 5,561,060,673 5,047,014,568 5,018,377,582 4,836,980,673


Tax Rate Adjusted0.5665 0.5665 0.4960 0.5399 0.5016 0.5174


Tax Rate Adjusted Group weighted average0.5263 0.4884 0.5265 0.5517 0.5635 0.5719


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected93.19 93.56 94.83 94.66 94.74 94.65


Percent Collected Group weighted average96.21 96.52 96.47 96.44 96.10 95.70


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


Percent Collected Excluding Motor Vehicles94.35 94.83 96.09 95.88 95.96 95.93


Percent Collected Excluding Motor Vehicles Group weighted average97.28 97.67 97.71 97.67 97.22 96.90


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


Percent Collected Motor Vehicles Only 82.25 81.93 84.16 85.48 85.67 85.46


Percent Collected Motor Vehicles Only Group weighted average85.68 85.47 85.68 86.15 86.44 85.62


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


Tax Uncollected2,480,868 2,221,215 1,430,132 1,421,692 1,321,968


Tax Rate Equivalent0.0450 0.0423 0.0280 0.0282 0.0307 0.0000










Debt Information2009 2008 2007 2006 2005 2004


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


Ratings:







 Fitch







 Moody's
A1A1A1A1A1


 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$32,773 105,882 562,479 890,631 1,206,303 1,514,496


General Government8,657,227 10,229,118 11,727,521 13,334,369 14,958,697 16,570,504


Total8,690,000 10,335,000 12,290,000 14,225,000 16,165,000 18,085,000


Total Per Capita109 130 155 181 206 231


Total Per Capita for the Population Group450 398 329 298 269 264


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.1353%0.1689%0.2210%0.2818%0.3221%0.3739%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.5000%0.3700%0.3600%0.3600%0.3500%0.3600%


 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 Debt000003,045,000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$1,426,622 1,748,8832,099,9632,440,8942,771,9713,093,482


--General Government*36,659,92339,035,57539,882,28317,917,21316,306,5285,749,960


Total*38,086,54540,784,45741,982,24620,358,10719,078,4998,843,442


* 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*$38,086,545 40,784,45741,982,24620,358,10719,078,4998,843,442








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)862,551907,8631,004,086924,862777,053777,053


Article 42 (60% restricted)2,573,4242,321,4941,997,5251,840,8001,543,6241,543,624


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund2,8801,171,883516,3004,220,272280,307280,307

Grants from Public School Building Bond Fund



90,24890,248

Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts
-27,369,50426,306,9571,600,000



Interest on public school debt proceeds
3,191




Unrestricted sources



1,035,2961,035,296

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







Total Sources3,438,855-22,965,07329,824,8688,585,9343,726,5283,726,528









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)636,526619,209649,843446,461742,560742,560


Public school capital outlay



34,49334,493

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay2,254,8722,040,3132,366,5882,214,5101,543,6241,543,624

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay2,8801,171,883516,3004,220,272280,307280,307

Funded by Public School Building Bond Fund:







Public school capital outlay



90,24890,248

Funded by other sources:







Public school debt service (principal and interest)


152,483875,973875,973


Public school capital outlay:







From Capital Projects Funds127,509225,033





From General Fund and all other funds
35,619

159,323159,323


Fair market value of assets donated to public school county







Total Uses3,021,7874,092,0573,532,7317,033,7263,726,5283,726,528









Sources of county funding over (under) uses of county funding417,068-27,057,13026,292,1371,552,208










Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes659,70689,871104,691



Unexpended proceeds from other sources restricted







for public school capital outlay127,50927,754,4741,447,517











Equals: Ending Balance, June 30, Current Year






Total ending balance1,204,283787,21527,844,3451,552,208


Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes1,204,283659,70689,871104,691



Unexpended proceeds from other sources restricted







for public school capital outlay
127,50927,754,4741,447,517










Additional Information:






Average daily membership
12,97413,01012,92212,85012,746

Adjusted unit-wide tax rate0.56650.56650.49600.53990.50160.5174

Weighted average adjusted unit-wide tax rate for population group0.52630.48840.52650.55170.56350.5719

Assessed valuation per student
404,824392,694390,575335,509336,266

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 Year80,02079,37679,29878,49278,54878,132
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 Assets62,819,38265,814,23667,621,99439,720,37942,050,14138,572,767
1.5BFISCAL Governmental Activities Liabilities57,188,04161,056,59260,759,46236,641,32533,706,21329,188,084
3.5ASUMMARYBusiness Type Activities Assets14,695,17914,708,27813,421,97713,901,80812,454,87212,211,619
3.5B
Business Type Activities Liabilties2,255,1362,738,4303,536,3234,262,8394,075,0444,818,295
6.5A
Fiduciary Funds Assets116,694123,847240,070144,122136,381129,176
6.5B
Fiduciary Funds Liabilties116,694123,847240,070144,122136,381129,176
10PART 2Current Collections Of Unit Wide Levy33,443,56231,830,79925,834,92524,978,73423,538,48223,369,434
11TAXCurrent Collections of Special Tax District 3,049,0532,870,7352,821,7152,699,3432,072,4572,011,502
12REVENUESPrior Years' Levy Collections1,481,1401,164,4691,121,2181,244,5901,104,7271,054,002
13
Penalties and Interest324,825278,482261,886875,899235,185220,373
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax





17
Real Property Transfer Tax169,905269,195376,789304,267264,529240,346
18
Scrap Tire Disposal Tax86,00365,53194,33880,32375,94374,486
18.1
Solid Waste Disposal Tax379,920




19
1% Local Government Option Sales Tax3,790,2194,650,6844,057,3943,991,1674,192,7943,987,854
20
1/2% Local Government Option Sales Tax (40)2,875,1713,026,2113,346,9523,082,8752,654,1202,590,178
21
1/2% Local Government Option Sales Tax (42)4,289,0403,869,1563,329,2083,068,0002,640,0902,572,706
21.1
1/2% Local Government Option Sales Tax (44)1,213,4462,478,8782,320,9102,233,5852,071,9042,013,395
22
Local Occupancy Tax87,527107,77187,98171,24467,14368,293
23
Prepared Food Tax





24
911 Charges
333,674307,052318,858440,333458,437
25
Gross Receipts Tax on Short Term Leased Vehicles2,8542,9453,1282,4421,6081,857
26
White Goods Disposal Tax26,20423,69633,02830,98330,39129,216
27
Privilege Licenses23,05121,81010,17310,57910,37310,299
28
Other Licenses484,066445,307257,478335,332358,890325,719
29
Payments in Lieu of Taxes - US Forest Serv
35,619

34,54434,101
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other158,79470,52471,40271,76570,56769,045
32REVENUESEquitable Sharing of Fed. Forfeited Prop.



12,18123,822
33
General Government





34
Public Safety1,223,915476,488323,237620,745653,765713,757
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection4,44927,862
1,066,015

39
Econ. & Phys. Dev. - Housing/Comm. Dev.68,284397,976
928,123309,410373,212
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other146,671159,36564,761


41
Human Services: Health2,500,8922,291,7022,157,3702,141,6772,088,3392,050,163
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services10,509,3799,259,2679,171,34410,296,37911,172,23510,010,481
45
Human Services: All Other
213,439258,817
87,543
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax64,08355,05273,973103,64693,53733,044
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues
101,307
40,282230,645408,753
50
Wireless Enhanced 911 Service Charges
62,52357,56870,38347,552116,564
51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees1,000,8611,092,487188,148181,856176,635173,325
53
Public School Building Capital Fund
1,171,883175,282144,670266,993280,308
54
Public School building bond fund




90,248
55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government




7,600
59
Public Safety450,065437,451701,341532,08677,29637,505
60
Transportation



185,005173,717
61
Environmental Protection




8,000
62
Econ. & Phys. Dev. - Housing/Community Dev


146,413

62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other





64
Human Services: Health 218,975111,490335,692442,011362,105356,144
65
Human Services: Mental Health


11,347

66
Human Services: Hospitals





67
Human Services: Social Services1,776,2842,456,2212,984,8341,920,3622,492,0082,300,512
68
Human Services: All Other


211,914143,953222,757
69
Culture and Recreation168,652162,411172,077188,401184,137146,795
70LOCALOther State Intergov.1,492,059613,043231,195
320,000
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government



20,000
73
Public Safety




1,500
74
Transportation





75
Environmental Protection

416,318236,300238,500238,500
76
Economic And Physical Development2,880
1,625,626178,700171,500171,500
77
Human Services: Health, Mental Hlt & Hosp



1,103,659148,729
78
Human Services: Social Services




113,921
79
Human Services: All Other




194,716
80PERMITS Culture And Recreation





81& FEESBuilding Permits247,767445,519466,977260,707285,040289,835
82
Register of Deeds344,108420,585479,902477,505478,535546,047
83
Inspection Fees80,765105,770130,580102,098111,430103,504
84
Concealed Handgun Permits57,71029,19030,15530,58020,20531,475
85
Other Permits181,661203,353177,510137,60998,83687,778
86SALES &Parking Revenues





87SERVICESRents and Royalties





88
Airport





89
Fire Protection Charges





90
Solid Waste479,7491,144,5021,105,574715,378660,442657,553
91
Ambulance and Rescue Squad Charges2,396,5292,175,1921,952,3361,746,7721,616,2291,357,532
92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues35,22436,12734,10431,40535,12436,110
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health2,342,0482,331,2781,964,7842,465,8122,810,5472,611,516
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv





99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services215,398249,8461,823,5941,802,0201,512,4901,525,312
102REVENUESWater and Sewer Charges3,559,0793,447,0763,259,3963,010,9593,275,9722,713,493
103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds368,5781,560,6181,151,532755,884277,691115,239
105
Special Assessments





106
Private Contributions and Other Donations147,65784,62579,443163,628310,123546,992
107
Sales of Materials and Fixed Assets68,332105,97112,116239,197522,237218,349
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax15,48215,29814,98415,07715,29114,458
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues1,713,088687,180257,484723,777880,666589,678
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch1,152,920500,00029,469,9536,334,2982,683,1282,358,922
115
Other



122,025
116NON-REVFines and Forfeitures536,838561,348483,634433,279466,029363,205
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 Recipients112,981,089102,469,12993,688,36990,376,69894,554,43180,922,132
125APART 4Governing Body - Salaries & Wages22,85529,40628,37637,71135,64738,406
125BGENERALGoverning Body - Other Direct




200,766
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages298,801284,544366,15183,91542,171263,357
126B
Administration - Other Direct296,037292,219249,381364,080232,91784,227
126C
Administration - Construction





126D
Administration - Purchase of P,P&E

15,456


127A
Elections - Salaries & Wages132,563127,292119,87291,60687,33177,318
127B
Elections - Other Direct95,455103,65760,87991,707138,320106,631
127C
Elections - Construction





127D
Elections - Purchase of P,P&E


375,79713,0518,300
128A
Finance - Salaries & Wages356,185335,341319,077252,199241,539215,210
128B
Finance - Other Direct74,08249,32351,046112,781117,53398,900
128C
Finance - Construction





128D
Finance - Purchase of P,P&E10,6965,000



129A
Taxes - Salaries & Wages859,533824,940824,429365,666347,054490,107
129B
Taxes - Other Direct283,841317,815222,823246,807228,829322,436
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E12,707



17,450
130A
Legal - Salaries & Wages





130B
Legal - Other Direct





130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages371,528339,966323,316230,743222,435205,491
131B
Register of Deeds - Other Direct144,800171,694188,242287,406265,893266,791
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E10,83438,17451,160

17,546
132A
Public Buildings - Salaries & Wages245,917377,710363,284180,966180,071187,268
132B
Public Buildings - Other Direct146,653265,457357,139270,681282,391468,024
132C
Public Buildings - Construction206,295465,157


22,868
132D
Public Buildings - Purchase of P,P&E



61,129
133A
Court Facilities - Salaries & Wages51,57449,47747,64037,93238,71832,839
133B
Court Facilities - Other Direct85,32887,19486,103125,982161,103118,015
133C
Court Facilities - Construction164,103221,047



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

36,981


134A
Central Services - Salaries & Wages426,831447,071296,791145,772134,249121,816
134B
Central Services - Other Direct489,322510,858429,748255,107236,311182,149
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E74,7465,44838,625


135A
Gen. Govt. All Other - Salaries & Wages79,51085,28880,554393,385420,072116,514
135B
Gen. Govt. All Other - Other Direct1,439,3401,326,2321,141,695714,664611,371301,372
135C
Gen. Govt. All Other - Construction


239,980945,174
135D
Gen. Govt. All Other - Purchase of P,P&E





136APUBLICSheriff & Communications - Salaries & Wages3,932,5113,613,2043,427,2552,554,1292,327,9682,258,693
136BSAFETYSheriff & Communications - Other Direct1,229,326594,930747,2261,782,7151,526,9941,220,162
136C
Sheriff & Communications - Construction147,0103,356,577



136D
Sheriff & Communications - Purchase of P,P&E359,720137,777258,195354,6691,084,104258,644
137A
Jail - Salaries & Wages1,709,2601,695,8661,404,691992,802865,325689,339
137B
Jail - Other Direct963,521862,3141,131,3331,349,1751,093,8731,023,958
137C
Jail - Construction





137D
Jail - Purchase of P,P&E9,34324,061
76,17120,74527,091
138A
Emergency Communications - Salaries & Wages73,107



14,832
138B
Emergency Communications - Other Direct25,325260,145331,959307,425
426,946
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E




67,353
139A
Emergency Management - Salaries & Wages




29,224
139B
Emergency Management - Other Direct


194,609
10,500
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E




223,490
140A
Fire - Salaries & Wages
165,485171,523110,925121,925115,495
140B
Fire - Other Direct3,455,4253,360,2282,883,8712,794,8182,696,9491,846,458
140C
Fire - Construction83,377




140D
Fire - Purchase of P,P&E




15,397
141A
Inspectors - Salaries & Wages346,202327,678317,308251,225242,042226,367
141B
Inspectors - Other Direct42,71847,89937,978112,746106,142104,291
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E
17,32454,400
14,75514,683
142A
Rescue Units - Salaries & Wages2,549,8402,158,9901,985,3261,357,1201,211,1351,048,437
142B
Rescue Units - Other Direct495,076384,517401,763876,815752,271902,987
142C
Rescue Units - Construction



82,935
142D
Rescue Units - Purchase of P,P&E352,710378,77032,060168,617106,875
143A
Animal Control - Salaries & Wages339,582274,192262,508193,641179,831188,091
143B
Animal Control - Other Direct77,72494,45182,697150,656146,208148,322
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E20,13717,324
8,00015,459
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct




27,675
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages




80,235
145B
Pub. Safety All Other - Other Direct166,015219,673184,517166,133171,638438,472
145C
Pub. Safety All Other - Construction




91,082
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




30,928
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





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages171,638208,213204,377170,926168,819160,189
152BMENTALSolid Waste - Other Direct31,42580,72488,405123,344125,310120,716
152CPROTECT.Solid Waste - Construction8,45621,626

3,252
152D
Solid Waste - Purchase of P,P&E
20,818



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




54,694
155B
Environ. All Other - Other Direct635,930279,941196,1101,075,224337,943124,612
155C
Environ. All Other - Construction




4,820
155D
Environ. All Other - Purchase of P,P&E




30,366
156AECON & Planning & Zoning - Salaries & Wages180,299199,855227,833178,064174,565153,484
156BPHYSPlanning & Zoning - Other Direct752,43628,39243,771115,902136,943104,970
156CDEVELOP.Planning & Zoning - Construction





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




14,426
157A
Economic Development - Salaries & Wages127,917143,544185,649

5,936
157B
Economic Development - Other Direct1,145,983768,185503,236

360,014
157C
Economic Development - Construction153,334



15,462
157D
Economic Development - Purchase of P,P&E





158A
Community Development - Salaries & Wages162,659166,449157,764129,971124,553141,964
158B
Community Development - Other Direct30,17930,83026,12354,67752,050388,709
158C
Community Development - Construction


407,577

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





159A
Agriculture Extension - Salaries & Wages84,45451,81548,64638,45834,09030,895
159B
Agriculture Expansion - Other Direct16,59550,51319,60616,48214,02116,119
159C
Agriculture Expansion - Construction





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





160A
Special Empl Programs - Salaries & Wages





160B
Special Empl Programs - Other Direct





160C
Special Empl Programs - Construction





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





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





161B
Econ. Dev. All Other - Other Direct2,383,303877,076561,020707,9441,589,279350,019
161C
Econ. Dev. All Other - Construction

2,760,099


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





162AHUMANHealth - Salaries & Wages4,896,7234,670,7474,504,5763,836,4733,786,7143,649,592
162BSERVICESHealth - Other Direct1,722,6961,777,6801,724,8482,826,6672,629,8992,443,424
162C
Health - Construction





162D
Health - Purchase of P,P&E51,5437,099
7,97730,91856,774
163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct





163C
Mental Health - Construction




145,530
163D
Mental Health - Purchase of P,P&E





164A
Administration - Salaries & Wages6,613,0396,222,5715,957,5074,676,1784,720,4324,428,995
164B
Administration - Other Direct4,257,8501,038,629904,7872,224,7452,232,8912,109,984
164C
Administration - Construction4,728,4276,855,725



164D
Administration - Purchase of P,P&E20,05517,36414,808
44,71499,719
165B
Assistance Programs - Other Direct4,145,9117,658,4218,597,0057,665,9068,198,3037,825,706
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages298,776287,956271,507169,379186,42633,589
168B
Other Human Services - Other Direct115,60443,70435,96161,78361,5659,005
168C
Other Human Services - Construction





168D
Other Human Services - Purchase of P,P&E40,553




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 & Wages56,364



34,418
170B
Human Serv. All Other - Other Direct686,338547,451858,953859,897636,093536,910
170C
Human Serv. All Other - Construction



1,140,813
170D
Human Serv. All Other - Purchase of P,P&E





171ACULTURE Recreation & Parks - Salaries & Wages





171BANDRecreation & Parks - Other Direct48,72850,57726,19631,31033,44032,112
171CRECREAT.Recreation & Parks - Construction


288,606
4,591
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 & Wages900,988855,517811,602618,491589,332566,484
174B
Libraries - Other Direct287,979278,274258,649534,748531,666439,792
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E119,671111,03667,353


175A
All Other - Salaries & Wages





175B
All Other - Other Direct32,5007,0005,500
6,4603,960
175CUTILITYAll Other - Construction


383,29515,184
175D
All Other - Purchase of P,P&E





176A
Water & Sewer - Salaries & Wages417,217436,013371,953361,603289,265272,729
176B
Water & Sewer - Other Direct 1,544,3781,492,1801,585,6171,474,6532,233,4321,276,286
176C
Water & Sewer - Construction



947,9831,637,643
176D
Water & Sewer - Purchase of P,P&E163,83425,45297,45239,425

177BDEBTWater & Sewer - Interest & Fees81,431117,158144,155160,917146,032214,556
177DSERVICEWater & Sewer - Principal439,536841,371712,631674,442300,959562,622
178B
Public School - Interest & Fees174,336574,416569,450528,256411,183511,183
178D
Public School - Principal462,1891,060,522909,022802,3561,104,1731,107,417
179B
Comm/Tech College - Interest & Fees
405,307205,857205,857237,084257,084
179D
Comm/Tech College - Principal
486,164509,387509,387316,473317,987
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees4,178,897985,737290,227509,879310,621377,692
181D
All Other - Principal2,542,1941,379,8581,460,9271,551,501964,933964,933
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement




5,435
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement129,82424,53917,28827,51786,93786,937
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount2,193,0254,080,2334,450,0514,578,6714,254,9123,593,940
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


630,543651,031644,054
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount14,231,55413,843,24712,740,39212,530,64312,559,57711,816,978
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount2,385,2613,472,8482,882,8886,434,7821,981,6912,107,995
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount3,192,3382,767,5812,522,5812,294,8292,086,2081,931,208
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount2,475,4486,630,2992,015,0854,595,3592,187,059305,000
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 - Amount





200A
Other - Recipient



Rural Internet AuthorityCommunities In Schools
200B
Other - Item Number





200C
Other - Amount



61,01325,344
201A
Other - Recipient





201B
Other - Item Number





201C
Other - Amount




11,520
202A
Other - Recipient




PILT for Schools
202B
Other - Item Number





202C
Other - Amount




34,101
203A
Other - Recipient




ASU Center Earmark
203B
Other - Item Number





203C
Other - Amount




298,050
204A
Other - Recipient



Emergency Telephone System Fund Transfer for Upgrade
204B
Other - Item Number





204C
Other - Amount



305,712
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 vehicles32,929,13131,127,66724,724,27023,509,68622,133,90221,944,680
206OTHERCurrent year's levy -- Motor vehicles (only)3,491,9843,382,7682,930,3253,121,9242,990,6563,040,976
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,861,1791,609,923965,878968,501893,332893,930
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles619,689611,292464,254453,191428,636442,261
209
Percentage of Taxes Collected All Property %93.1993.5694.8394.6694.7494.65
210
Percentage of Taxes Collected Exclude Motor Vehicles %94.3594.8396.0995.8895.9695.93
211
Percentage of Taxes Collected Motor Vehicles %82.2581.9384.1685.4885.6785.46
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance





213B
Capital Rev Funds - Schools - Ending Balance





214A
Capital Rev Funds - Hosp - Beginning Balance





214B
Capital Rev Funds - Hosp - Ending Balance





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





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





215CINVESTCash On Hand & in Bank - All Other Funds18,965,91818,214,44514,174,24012,340,55711,869,84613,524,488
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





221
Total Revenue Credited to white Goods Account
23,69633,02830,98330,39129,216
222A
Total Expenditures for Operations
23,69633,02830,98330,39129,216
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





224B
The Amount of White Goods Tax Actually Received
23,69633,02830,98330,39129,216
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
1,6721,6511,6501,6011,547
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources85,800,27686,416,606108,444,95183,208,92476,017,08974,034,256
229BFISCALAmount - Subtract Refunding Debt Proceeds




1,967,142
229CSUMMARYAmount - Subtract Interfund Transfers In881,9522,239,0232,761,3671,334,922
736,505
229D
Amount - Net Revenues Per AFIR84,918,32484,177,583105,683,58481,874,00276,017,08971,330,609


Calculated amount84,918,32484,177,583105,683,58481,874,00276,017,08971,330,609


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses93,159,23298,971,39582,721,59985,156,84476,852,43671,055,274
230B
Amount - Subtract Pymts to Refunded Debt Agent




1,967,142
230C
Amount - Subtract Interfund Transfers Out881,9522,239,0232,761,3671,334,922
736,505
230D
Amount - Net Expenditures Per AFIR92,277,28096,732,37279,960,23283,821,92276,852,43668,351,627


Calculated amount92,277,28096,732,37279,960,23283,821,92276,852,43668,351,627


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialTony Helton
951CERTI-TitleDeputy Finance Director
952FICATIONDate11/19/200911/10/200801/22/200701/19/200701/31/200611/17/2004
953
ContactTony Helton
954
TitleDeputy Finance Director
955
Telephone828-757-1302
956
Fax #828-757-8654


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20052006200720082009
County9.03%9.79%10.99%16.32%15.23%
Pop. Group22.73%24.43%24.29%24.81%24.31%
Statewide24.31%24.18%23.53%20.15%20.62%






Caldwell County




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

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Analysis of Property Tax

20052006200720082009
County94.74%94.66%94.83%93.56%93.19%
Pop. Group96.10%96.44%96.47%96.52%96.21%
Statewide97.04%96.63%97.45%97.38%97.18%






Caldwell County


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

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Analysis of General Obligation Debt

20052006200720082009
County206181155130109
Pop. Group269298329398450
Statewide7047177968031,234






Caldwell County


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

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Analysis of Revenue

20052006200720082009
Property Taxes317344343419441
Other Taxes4249505254
Sales Tax147158165177152
Sales & Services126125128118113
Intergovernmental262249240242247
Debt Proceeds3481372614
Other Miscellaneous4037354640
Total9681,0431,3331,0601,061

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$35,249,527
$441
Other Taxes4,308,583
54
Sales Tax12,167,876
152
Sales & Services9,028,027
113
Intergovernmental19,786,243
247
Debt Proceeds1,152,920
14
Other Miscellaneous3,225,148
40
Total$84,918,324
$1,061





Population Group: 50,000 - 99,999

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$22,284,601
$279
Debt Service7,878,583
98
Human Services29,826,904
373
General Government6,379,536
80
Public Safety16,507,753
206
Other9,399,903
117
Total$92,277,280
$1,153




Population Group: 50,000 - 99,999


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Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$25,705,873
$321
Capital Outlay6,737,551
84
Other Operating35,356,230
442
Public School Capital2,385,261
30
Public School Current14,231,554
178
Other7,860,811
98
Total$92,277,280
$1,153




Population Group: 50,000 - 99,999

Last Updated 3/15/2010 8:32:04 AM