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



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



Caswell County





County Revenues and Expenditures Financial Profile
Go to top of page		201120102009200820072006

Revenues by Source







Property Taxes$9,901,9609,475,4819,470,6239,133,4078,828,4387,802,264


Other Taxes429,329435,409423,121780,519533,317545,628


Sales Tax2,150,0402,299,9323,353,8734,035,8964,057,8063,752,643


Sales & Services3,472,0863,573,4723,577,0323,519,0373,108,1373,011,079


Intergovernmental7,540,4208,215,6747,819,3377,155,7939,361,1126,794,500


Debt Proceeds000307,000208,0010


Other Miscellaneous440,077495,107534,564836,444989,411720,811


Total$23,933,91224,495,07525,178,55025,768,09627,086,22222,626,925










Expenditures by Function







Education$3,169,2663,544,2723,592,2603,191,9593,071,8993,173,637


Debt Service1,069,2291,226,3041,280,8001,329,4991,416,5921,427,591


Human Services8,792,4458,958,98410,332,53610,953,80910,235,7819,916,891


General Government2,467,1762,414,9932,599,7532,723,3243,196,6042,698,550


Public Safety5,787,4025,169,8455,089,3214,979,0394,395,3224,057,374


Other2,485,3422,663,0372,570,7212,098,9642,078,7131,975,476


Total$23,770,86023,977,43525,465,39125,276,59424,394,91123,249,519










Expenditures by Object







Salaries & Wages$10,094,7559,632,2039,844,1519,467,0468,916,3928,733,675


Capital Outlay1,157,675604,5641,343,2721,617,895740,821356,572


Other Operating9,342,51410,188,29810,055,3809,635,06710,044,3959,412,854


Public School Capital450,401742,273571,735342,926310,766469,576


Public School Current2,490,0852,515,2372,789,2372,636,7052,568,6152,531,710


Other235,430294,860861,6161,576,9551,813,9221,745,132


Total$23,770,86023,977,43525,465,39125,276,59424,394,91123,249,519










Per Capita Revenues by Source







Property Taxes$418401404388374328


Other Taxes181818332323


Sales Tax9198143172173158


Sales & Services147152153150132127


Intergovernmental318349334304398286


Debt Proceeds0001390


Other Miscellaneous192123364230


Total$1,0111,0391,0751,0961,151952










Per Capita Expenditures by Function







Education$135151153135131134


Debt Service455255576060


Human Services371380441466435417


General Government104102111116136114


Public Safety244219217212187171


Other105113110898883


Total$1,0041,0171,0871,0751,037979










Per Capita Expenditures by Object







Salaries & Wages$426409420403379368


Capital Outlay492657693115


Other Operating395431430409428396


Public School Capital193124151320


Public School Current105107119112109107


Other101337677773


Total$1,0041,0171,0871,0751,037979










Group Average Per Capita Revenues by Source







Property Taxes$595$600$572$555$515$518


Other Taxes757378827778


Sales Tax128137182213205195


Sales & Services196198193188170165


Intergovernmental320326305306316337


Debt Proceeds86701714512891


Other Miscellaneous413757888971


Total$1,441$1,441$1,404$1,577$1,500$1,455










Group Average Per Capita Expenditures by Function







Education$243$232$270$320$304$226


Debt Service10410098998995


Human Services306309326368350343


General Government154152161169177184


Public Safety341309302314280247


Other303302318323286296


Total$1,451$1,404$1,475$1,593$1,486$1,391










Group Average Per Capita Expenditures by Object







Salaries & Wages$440$434$419$402$362$345


Capital Outlay146110155198187170


Other Operating572577558566523538


Public School Capital56448413913665


Public School Current173177174168157152


Other646285120121121


Total$1,451$1,404$1,475$1,593$1,486$1,391











Number of Reporting (AFIR) Counties in Group252626252626


Average Population of Group16,43615,75715,73315,98715,64215,539








General Fund
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General Fund revenues$21,690,188 21,281,473 22,548,337 23,040,289 22,731,809 20,387,684

General Fund expenditures21,153,927 20,892,903 22,044,164 22,048,083 22,244,100 21,431,476

Operating transfers in0 971,600 1,193,480 1,356,606 969,228 1,585,363

Operating transfers out464,169 820,762 1,181,414 1,461,522 1,285,961 1,272,421

Proceeds from capital leases and installment purchases0 60,260 0 307,000 208,001 0

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses$72,092 599,668 516,239 1,194,290 378,977 (730,850)










Fund balance available (FBA):







In dollars$5,349,689 4,442,809 3,855,273 3,364,247 2,225,131 1,849,146


FBA as a % of GF Net Expenditures:







 Unit's FBA %24.75%20.52%16.60%14.50%9.54%8.14%


 Group weighted average FBA %27.99%22.59%20.76%23.24%24.53%26.88%


 State weighted average FBA %23.40%21.07%22.83%22.58%23.56%24.21%


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








Enterprise Funds:
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Transportation Solid Waste













Combined financial results:







Working capital$0 $1,485,817 $1,354,547 $1,226,168 $1,083,891 $1,004,772


Net income0 68,467 62,465 131,448 147,363 184,273


























Cash, Investments and Financing
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Population at July 1st of the Previous Year23,676 23,571 23,422 23,508 23,523 23,759


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


Cash & Investments at June 30th8,769,573 8,205,439 7,604,714 7,902,579 7,576,134 4,811,246


Investment Earnings22,715 38,308 136,953 322,421 254,537 209,802


Tax Rate Equivalent0.0015 0.0026 0.0094 0.0243 0.0195 0.0166


Tax Rate Equivalent Group weighted average0.0043 0.0041 0.0150 0.0341 0.0417 0.0324


Tax Rate Equivalent Statewide weighted average0.0035 0.0055 0.0137 0.0283 0.0350 0.0245


Latest year of Revaluation 2008 2008 2008 2004 2004 2004


January 1, Prior Year Assessed Valuation1,470,558,705 1,481,096,422 1,462,554,241 1,327,878,117 1,302,100,050 1,262,470,138


Tax Rate0.6590 0.6290 0.6290 0.6720 0.6450 0.6000


Tax Rate Group weighted average0.5110 0.5179 0.5473 0.5553 0.5615 0.5822


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio98.83 104.88 100.00 100.00 94.06 93.20


Assessment -to-Sales Ratio Group Average99.75 94.25 75.16 74.12 76.73 84.75


Assessment -to-Sales Ratio Statewide101.15 98.12 89.75 89.17 87.65 91.33


Assessed Valuation adjusted for Assessed to Sales Ratio1,487,967,930 1,412,181,943 1,462,554,241 1,327,878,117 1,384,329,205 1,354,581,693


Tax Rate Adjusted0.6513 0.6597 0.6290 0.6720 0.6067 0.5592


Tax Rate Adjusted Group weighted average0.5097 0.4881 0.4113 0.4116 0.4309 0.4934


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected95.82 95.75 96.01 95.42 95.44 95.33


Percent Collected Group weighted average94.54 94.79 94.94 95.50 95.80 95.61


Percent Collected Statewide weighted average97.19 97.15 97.13 97.38 97.45 96.63


Percent Collected Excluding Motor Vehicles96.89 96.81 97.25 96.73 96.76 96.70


Percent Collected Excluding Motor Vehicles Group weighted average95.23 95.52 95.85 96.61 97.00 96.89


Percent Collected Excluding Motor Vehicles Statewide97.91 97.90 97.94 98.37 98.38 97.63


Percent Collected Motor Vehicles Only 83.21 83.84 83.45 83.29 82.28 82.31


Percent Collected Motor Vehicles Only Group weighted average84.08 84.54 84.12 83.82 83.81 83.51


Percent Collected Motor Vehicles Only Statewide weighted average 87.22 87.14 87.69 87.19 88.42 87.23


Tax Uncollected404,855 393,010 367,448 405,888 380,249


Tax Rate Equivalent0.0275 0.0265 0.0251 0.0306 0.0292 0.0000










Debt Information2011 2010 2009 2008 2007 2006


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


Ratings:







 Fitch







 Moody'sA1A1A3A3A3A3


 S & PA+A+A+BBB+BBB+BBB+











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


 Enterprise$0 0 0 0 0 0


General Government2,285,000 2,990,000 3,580,000 4,275,000 4,985,000 5,715,000


Total2,285,000 2,990,000 3,580,000 4,275,000 4,985,000 5,715,000


Total Per Capita97 127 153 182 212 241


Total Per Capita for the Population Group80 95 110 125 140 157


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.1536%0.2117%0.2448%0.3219%0.3601%0.4219%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0700%0.0800%0.0800%0.0900%0.1200%0.1600%


 Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.7900%0.7900%0.7400%0.7500%0.8000%0.7900%


 Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$0 00000


--General Government*370,000493,333616,667740,000863,333986,667


Total*370,000493,333616,667740,000863,333986,667


* 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*$370,000 493,333616,667740,000863,333986,667








County School Report
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Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)343,774342,275369,682410,154366,900366,900


Article 42 (60% restricted)240,273374,537737,720818,942732,680732,680


Interest on restricted sales taxes49898911,67026,71216,73516,735

Withdrawals from the State Public School Building Capital Fund
291,323




Grants from Public School Building Bond Fund






NC Lottery Proceeds






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds






Unrestricted sources465,516346,300155,095117,067469,576469,576


Total Sources1,050,0611,355,4241,274,1671,372,8751,585,8911,585,891









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)429,742393,841369,682410,054366,900366,900


Public school capital outlay
104,650198,118



Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)326,241450,659519,198517,149649,853649,853


Public school capital outlay

218,522225,859


Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay
291,323




Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)15,115






Public school capital outlay:







From Capital Projects Funds



127,112127,112


From General Fund and all other funds450,401346,300155,095117,067342,464342,464


Fair market value of assets donated to public school county







Total Uses1,221,4991,586,7731,460,6151,270,1291,486,3291,486,329









Sources of county funding over (under) uses of county funding-171,438-231,349-186,448102,74699,56299,562









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes291,704523,053709,501606,755214,835214,835

Unexpended proceeds from other sources restricted







for public school capital outlay














Equals: Ending Balance, June 30, Current Year






Total ending balance-171,438-231,349-186,448102,74699,56299,562

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes120,266291,704523,053709,501314,397314,397


Unexpended proceeds from other sources restricted







for public school capital outlay














Additional Information:






Average daily membership2,8803,0303,1173,1613,2483,253

Adjusted unit-wide tax rate0.65130.65970.62900.67200.60670.5592

Weighted average adjusted unit-wide tax rate for population group0.50970.48810.41130.41160.43090.4934

Assessed valuation per student510,611488,811469,219420,082400,893388,094

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






Department of Revenue Lottery Allocation231,735392,666199,311107,57342,531








Annual Financial Information Report Detail
Go to top of page		201120102009200820072006


Population at July 1st of the Previous Year23,67623,57123,42223,50823,52323,759
1.5AGASB34Governmental Activities Assets24,013,63623,423,73922,865,43422,587,70021,218,56419,056,749
1.5BFISCAL Governmental Activities Liabilities4,781,1855,514,5366,205,7236,972,3777,861,4158,650,742
3.5ASUMMARYBusiness Type Activities Assets1,896,6711,821,0181,751,0501,678,9131,554,1931,398,637
3.5B
Business Type Activities Liabilties123,99882,97281,47171,79978,52770,334
6.5A
Fiduciary Funds Assets29,20435,55047,82856,32352,87143,785
6.5B
Fiduciary Funds Liabilties24,45233,78446,67845,95652,87134,212
10PART 2Current Collections Of Unit Wide Levy9,256,9018,798,3398,805,2328,431,0227,967,9327,343,498
11TAXCurrent Collections of Special Tax District 358,83921,72517,22418,88217,01817,181
12REVENUESPrior Years' Levy Collections326,995349,056330,144329,206418,461333,209
13
Penalties and Interest318,064328,086335,247373,179442,045125,557
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax





17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax27,89025,89524,88826,42825,51922,249
18.1
Solid Waste Disposal Tax17,63317,66111,701


19
1% Local Government Option Sales Tax601,494510,721595,801584,145585,438624,628
20
1/2% Local Government Option Sales Tax (40)1,145,9131,140,9161,232,2721,367,1801,374,0231,222,999
21
1/2% Local Government Option Sales Tax (42)400,455624,2281,229,5331,364,9031,371,7571,221,134
21.1
1/2% Local Government Option Sales Tax (44)2,17824,067296,267719,668726,588683,882
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges


86,315142,929146,893
25
Gross Receipts Tax on Short Term Leased Vehicles
343,097342,770341,834

26
White Goods Disposal Tax7,0027,5707,3909,0649,9659,336
27
Privilege Licenses705810625960960660
28
Other Licenses17,26018,65118,523297,036336,926349,309
29
Payments in Lieu of Taxes - US Forest Serv





30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government8,720
15,15380,995194,81016,150
34
Public Safety124,775234,181332,917216,175167,302187,900
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection

385,740
12,49915,605
39
Econ. & Phys. Dev. - Housing/Comm. Dev.1,184,8051,232,1601,026,7241,348,5481,416,4421,268,208
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other222,33075,000200,050585341,352
41
Human Services: Health1,248,1261,323,8771,273,4271,278,8821,215,185520,489
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services2,620,0762,838,5252,808,5522,844,6262,789,6342,890,148
45
Human Services: All Other413,386455,152657,437544,179748,1981,204,323
46
Culture and Recreation

121,105130,677134,018122,083
46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax15,9977,259



49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges

265,734179,419122,805112,567
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)265,734265,734



50.2
ETSF Interest Income2,7684,282



51
Beer and Wine Tax93,56930,05495,11497,94197,02594,403
52
Court Costs - Facilities, Jail and Arrest Fees89,35874,20180,92275,10388,55778,050
53
Public School Building Capital Fund
291,323



54
Public School building bond fund





58
General Government
278,325


59
Public Safety99,56858,013



60
Transportation





61
Environmental Protection





62
Econ. & Phys. Dev. - Housing/Community Dev
52



62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other



75,000
64
Human Services: Health 343,722154,046



65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services5,1005,950



68
Human Services: All Other6,554




69
Culture and Recreation148,519121,781



70LOCALOther State Intergov.153,309140,480142,955135,709143,217136,323
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government31,85856,015365


73
Public Safety261,579210,885255,36675,77869,354
74
Transportation





75
Environmental Protection





76
Economic And Physical Development
525,98718,99120,427

77
Human Services: Health, Mental Hlt & Hosp

16,69031,655

78
Human Services: Social Services122,539




79
Human Services: All Other12,80024,40040,52430,9292,030,93345,612
80PERMITS Culture And Recreation65,22886,29073,24664,69256,08061,287
81& FEESBuilding Permits91,449109,82898,024108,053124,804122,413
82
Register of Deeds125,433160,227161,555217,055216,670211,568
83
Inspection Fees





84
Concealed Handgun Permits6,3738,30316,3827,9744,4054,120
85
Other Permits24,24895,27537,87835,30038,29240,588
86SALES &Parking Revenues





87SERVICESRents and Royalties57,19360,15272,36482,97460,407213,709
88
Airport





89
Fire Protection Charges





90
Solid Waste850,223835,368815,299811,217811,321766,917
91
Ambulance and Rescue Squad Charges763,971692,544858,358544,197550,368230,420
92
Cemeteries





93
Recreation Service Revenues


10,58419,03646,540
94
Library Service Revenues12,31211,7409,6789,01710,32510,716
95
Other Cultural and Rec Service Revenues

17,68523,67827,12329,387
96
Client and Third Party Payments - Health1,319,5411,407,9751,215,6471,239,4191,187,7901,209,864
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv





99
Client and Third Party Payments - Cty Home


320,955

100UTILITY Mass Transit - County Operated382,325340,729388,635453,936424,831458,284
101MISC.Other Sales and Services86,521224,964199,36623,06016,93637,178
102REVENUESWater and Sewer Charges




8,064
103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds22,71538,308136,953322,421254,537209,802
105
Special Assessments



7,418
106
Private Contributions and Other Donations





107
Sales of Materials and Fixed Assets
15,401

153,6152,896
108
Sale of Real Property




57,146
109
1 Cent and 5 Cent Bottle Tax7,3377,6047,8777,614
7,195
110
Mixed Drink Surcharge





111
ABC Profit Distribution9,34014,9369,995
11,51016,765
112
Other Miscellaneous Revenues153,18245,22565,900138,027178,16048,318
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch


307,000208,001
115
Other





116NON-REVFines and Forfeitures159,982124,861135,252120,839
122,010
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units346,998342,572335,109310,890
268,205
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes8,134-9,381-14,4141,682
-4,613
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients34,412,74239,276,48538,638,84935,217,216
33,027,330
125APART 4Governing Body - Salaries & Wages52,50553,01753,07151,53750,29149,168
125BGENERALGoverning Body - Other Direct8,0319,21210,86010,81118,38114,153
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages140,463148,922145,302161,682236,420231,951
126B
Administration - Other Direct68,16750,61747,71836,3057,6186,004
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages67,21970,49269,57576,77660,90267,288
127B
Elections - Other Direct18,84713,83454,75619,84812,96312,901
127C
Elections - Construction





127D
Elections - Purchase of P,P&E



232,395
128A
Finance - Salaries & Wages196,843194,111235,554205,607160,118154,678
128B
Finance - Other Direct7,2709,9799,60412,65011,1319,235
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages297,933299,157295,979288,278280,580274,204
129B
Taxes - Other Direct165,243166,122226,713212,385308,120297,472
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E41,6868,1695,6914,74612,9239,257
130A
Legal - Salaries & Wages





130B
Legal - Other Direct





130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages114,753112,157127,436121,502120,526119,299
131B
Register of Deeds - Other Direct44,88159,07548,28763,02155,00386,266
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
1,49224,643
1,20021,000
132A
Public Buildings - Salaries & Wages188,224151,419186,002178,921165,976161,897
132B
Public Buildings - Other Direct206,443199,994205,020213,656201,480176,189
132C
Public Buildings - Construction
7,900



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




37,265
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct50,50257,88146,64656,39744,898
133C
Court Facilities - Construction




40,872
133D
Court Facilities - Purchase of P,P&E





134A
Central Services - Salaries & Wages48,09547,18847,59145,48444,00743,398
134B
Central Services - Other Direct750,071698,255723,374677,765639,016609,320
134C
Central Services - Construction





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


2,851

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





135B
Gen. Govt. All Other - Other Direct
56,00035,931283,102532,656276,733
135C
Gen. Govt. All Other - Construction





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





136APUBLICSheriff & Communications - Salaries & Wages1,519,7781,575,9101,407,1221,249,1571,137,1751,206,571
136BSAFETYSheriff & Communications - Other Direct426,324396,893516,673451,633386,453304,561
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E197,36082,330188,630226,5965,6722,996
137A
Jail - Salaries & Wages417,630404,744415,301386,227379,767366,020
137B
Jail - Other Direct168,565184,657183,452175,548198,744191,572
137C
Jail - Construction420,941




137D
Jail - Purchase of P,P&E





138A
Emergency Communications - Salaries & Wages

492,349380,949338,433329,329
138B
Emergency Communications - Other Direct

186,729153,945128,779114,471
138C
Emergency Communications - Construction





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

45,903193,93081,80337,871
138.1B
Emergency Telephone Service Fund (ETSF) Operation193,908189,385



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp





139A
Emergency Management - Salaries & Wages452,721424,042792,358770,436672,396617,172
139B
Emergency Management - Other Direct38,18154,827237,055149,162180,633160,039
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E4,20020,39613,887144,000152,25963,605
140A
Fire - Salaries & Wages





140B
Fire - Other Direct305,824467,553

435,251356,780
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages119,100111,358113,525140,708134,078130,806
141B
Inspectors - Other Direct16,04714,38616,71519,25919,79921,744
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E





142A
Rescue Units - Salaries & Wages841,838801,495



142B
Rescue Units - Other Direct193,412204,134



142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E175,994




143A
Animal Control - Salaries & Wages68,49865,49572,04868,98759,13768,850
143B
Animal Control - Other Direct14,66011,0778,0769,9619,8769,864
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E15,280




144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct6,7854,8373,9658,9118,2294,219
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages





145B
Pub. Safety All Other - Other Direct93,39694,382343,424400,00724,76025,307
145C
Pub. Safety All Other - Construction





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





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages





146BPORTATIONImprovements Subdivisions and Streets - Other Direct





146C
Improvements Subdivisions and Streets - Construction





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





147A
Parking Facilities - Salaries & Wages





147B
Parking Facilities - Other Direct





147C
Parking Facilities - Construction





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





148A
Airport - Salaries & Wages





148B
Airport - Other Direct





148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages214,000207,90764,67461,99259,96359,108
149B
Mass Transit-County - Other Direct166,307132,64949,90544,27937,24340,189
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E80,624




150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages

160,258180,619160,928150,617
151B
Trans. All Other - Other Direct

80,14693,44875,72485,374
151C
Trans. All Other - Construction




77,167
151D
Trans. All Other - Purchase of P,P&E

4,25085,485102,709
152AENVIRONSolid Waste - Salaries & Wages114,069112,420113,47584,87781,38676,396
152BMENTALSolid Waste - Other Direct683,027652,956651,451661,765645,544585,137
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E61,81826,40219,234
61,83010,200
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 & Wages76,84974,70075,40572,66770,30764,276
155B
Environ. All Other - Other Direct2,5473,2571,3651,3272,1142,410
155C
Environ. All Other - Construction





155D
Environ. All Other - Purchase of P,P&E11,963




156AECON & Planning & Zoning - Salaries & Wages51,58550,53350,35544,24926,56249,725
156BPHYSPlanning & Zoning - Other Direct14,8766,4033,7029,0465,3366,051
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages



14,14955,901
157B
Economic Development - Other Direct101,386389,198542,1021,76215,60554,772
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct24,71829,36317,581


158C
Community Development - Construction85,421259,119



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





159A
Agriculture Extension - Salaries & Wages141,520116,643146,613147,861127,527126,722
159B
Agriculture Expansion - Other Direct27,89235,40332,96435,54041,84045,634
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 Direct75,07722,939



161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages2,097,4422,060,8932,131,8282,109,7072,145,2002,010,655
162BSERVICESHealth - Other Direct729,223760,623757,932658,930673,568636,335
162C
Health - Construction





162D
Health - Purchase of P,P&E
14,28155,000


163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct122,398122,096122,336122,675121,856122,791
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages1,994,8011,815,8351,860,3181,883,4621,781,9771,795,720
164B
Administration - Other Direct225,512241,065178,717186,702180,230184,588
164C
Administration - Construction





164D
Administration - Purchase of P,P&E4,3493,82116,1517,92830,4617,114
165B
Assistance Programs - Other Direct2,220,2852,405,9622,345,2301,456,7551,526,9461,589,297
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages





168B
Other Human Services - Other Direct





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 & Wages531,623387,780409,481371,433256,598229,543
170B
Human Serv. All Other - Other Direct841,797982,509882,1121,879,0031,874,1691,755,201
170C
Human Serv. All Other - Construction8,365156,021943,103901,23811,189
170D
Human Serv. All Other - Purchase of P,P&E10,000

11,34912,18312,866
171ACULTURE Recreation & Parks - Salaries & Wages183,974189,603201,572211,206184,731127,881
171BANDRecreation & Parks - Other Direct94,57987,49793,83084,09397,66785,928
171CRECREAT.Recreation & Parks - Construction





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

1871,000

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 Direct2,4754,0006,0006,0005,5005,500
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages163,292156,382176,959172,722167,258166,500
174B
Libraries - Other Direct66,41479,69652,10060,25458,59347,289
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E39,67424,63326,59338,77236,19736,359
175A
All Other - Salaries & Wages





175B
All Other - Other Direct





175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct




16,340
176C
Water & Sewer - Construction





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





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees66,098169,500193,880217,203
261,753
178D
Public School - Principal705,000675,000695,000710,000
755,000
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees32,65194,64159,65569,712311,27489,601
181D
All Other - Principal265,480287,163332,265332,5841,105,318321,237
182BPENSIONDirect Benefit Program - Other Direct1,2551,334



183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 20,648




185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement76,31261,94452,10949,62342,07845,597
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount
10621,8801,364,6271,621,4041,572,781
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount6,6508,0888,448


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 - Amount2,490,0852,515,2372,789,2372,636,7052,568,6152,531,710
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount450,401742,273571,735342,926310,766469,576
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount224,730226,717226,788208,328188,718168,676
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount4,05060,0454,5004,0003,8003,675
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 vehicles8,920,5308,494,8408,391,7847,996,4157,586,4956,876,655
206OTHERCurrent year's levy -- Motor vehicles (only)757,218754,169826,019865,840759,094724,370
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles277,726271,114230,724261,225245,739226,822
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles127,129121,896136,724144,663134,510128,162
209
Percentage of Taxes Collected All Property %95.8295.7596.0195.4295.4495.33
210
Percentage of Taxes Collected Exclude Motor Vehicles %96.8996.8197.2596.7396.7696.70
211
Percentage of Taxes Collected Motor Vehicles %83.2183.8483.4583.2982.2882.31
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance291,704523,053709,501606,755314,397214,835
213B
Capital Rev Funds - Schools - Ending Balance120,266291,704523,053709,501606,755314,397
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 Funds8,769,5738,205,4397,604,7147,902,5797,576,1344,811,246
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 Designated51,41935,43823,7544,215

220B
Opening Balance(s) White Goods Account Undesignated



-3,646-9,741
221
Total Revenue Credited to white Goods Account7,00217,51015,53124,44516,48311,293
222A
Total Expenditures for Operations2,7291,5293,8474,9068,6225,198
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated55,69251,41935,43823,7544,215
223B
Ending Balance in White Goods Account Undesignated




-3,646
224B
The Amount of White Goods Tax Actually Received7,0027,5707,3909,0649,9659,336
225B
Amount in 218 that would have been received if 100% eligible7,0027,5707,3909,0649,9659,336
226
Calculate Threshold Amount.1,7511,8931,8482,2662,4912,334
227
Total Tonnage of White Goods Scrap Metal Collected68130119143148195
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources25,872,84128,888,90527,553,44428,608,22429,341,41125,484,709
229BFISCALAmount - Subtract Refunding Debt Proceeds
2,579,468



229CSUMMARYAmount - Subtract Interfund Transfers In1,938,9291,814,3622,374,8942,840,1282,255,1892,857,784
229D
Amount - Net Revenues Per AFIR23,933,91224,495,07525,178,55025,768,09627,086,22222,626,925


Calculated amount23,933,91224,495,07525,178,55025,768,09627,086,22222,626,925


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses25,709,78928,323,50527,840,28528,116,72226,650,10026,107,303
230B
Amount - Subtract Pymts to Refunded Debt Agent
2,519,208



230C
Amount - Subtract Interfund Transfers Out1,938,9291,826,8622,374,8942,840,1282,255,1892,857,784
230D
Amount - Net Expenditures Per AFIR23,770,86023,977,43525,465,39125,276,59424,394,91123,249,519


Calculated amount23,770,86023,977,43525,465,39125,276,59424,394,91123,249,519


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







Gallons (in millions) processed and/or purchased-water







Gallons (in millions) processed and/or purchased-sewer







Gallons (in millions) billed-water







Gallons (in millions) billed-sewer







Of the total, how many gallons (in millions) were residential-water.







Of the total, how many gallons (in millions) were residential-sewer.







Total amount billed in dollars-water.







Total amount billed in dollars-sewer.







Of the total, how many dollars were residential-water?







Of the total, how many dollars were residential-sewer?







Number of residential accounts billed-water.







Number of residential accounts billed-sewer.







Number of non-residential and bulk accounts billed-water.







Number of non-residential and bulk accounts billed-sewer.














950PART 10OfficialGwendolyn Vaughn
951CERTI-TitleFinance Officer
952FICATIONDate02/02/201201/28/201112/26/200912/16/200811/27/200712/15/2006
953
ContactJames P. Winston, II
954
TitleCPA
955
Telephone919-693-5196
956
Fax #919-693-7614


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20072008200920102011
County9.54%14.50%16.60%20.52%24.75%
Pop. Group24.53%23.24%20.76%22.59%27.99%
Statewide23.56%22.58%22.83%21.07%23.40%






Caswell County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20072008200920102011
County95.44%95.42%96.01%95.75%95.82%
Pop. Group95.80%95.50%94.94%94.79%94.54%
Statewide97.45%97.38%97.13%97.15%97.19%






Caswell County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20072008200920102011
County21218215312797
Pop. Group1401251109580
Statewide796803842837809






Caswell County


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

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Analysis of Revenue

20072008200920102011
Property Taxes374388404401418
Other Taxes2333181818
Sales Tax1731721439891
Sales & Services132150153152147
Intergovernmental398304334349318
Debt Proceeds913000
Other Miscellaneous4236232119
Total1,1511,0961,0751,0391,011

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$9,901,960
$418
Other Taxes429,329
18
Sales Tax2,150,040
91
Sales & Services3,472,086
147
Intergovernmental7,540,420
318
Debt Proceeds0
0
Other Miscellaneous440,077
19
Total$23,933,912
$1,011





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$3,169,266
$135
Debt Service1,069,229
45
Human Services8,792,445
371
General Government2,467,176
104
Public Safety5,787,402
244
Other2,485,342
105
Total$23,770,860
$1,004




Population Group: 24,999 and Below


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$10,094,755
$426
Capital Outlay1,157,675
49
Other Operating9,342,514
395
Public School Capital450,401
19
Public School Current2,490,085
105
Other235,430
10
Total$23,770,860
$1,004




Population Group: 24,999 and Below

Last Updated 4/13/2012 6:11:26 PM