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		200920082007200620052004

Revenues by Source







Property Taxes$9,470,6239,133,4078,828,4387,802,2647,662,3387,368,013


Other Taxes411,420780,519533,317545,628565,178552,290


Sales Tax3,353,8734,035,8964,057,8063,752,6433,603,6183,799,654


Sales & Services3,577,0323,519,0373,108,1373,011,0792,942,7043,038,322


Intergovernmental7,819,3377,155,7939,361,1126,794,5006,748,2055,694,319


Debt Proceeds0307,000208,0010475,8340


Other Miscellaneous534,564836,444989,411720,811566,007564,893


Total$25,166,84925,768,09627,086,22222,626,92522,563,88421,017,491










Expenditures by Function







Education$3,592,2603,191,9593,071,8993,173,6373,288,5642,994,857


Debt Service1,280,8001,329,4991,416,5921,427,5911,825,1531,573,285


Human Services10,332,53610,953,80910,235,7819,916,8919,466,9788,621,260


General Government2,599,7532,723,3243,196,6042,698,5502,337,6251,988,928


Public Safety5,089,3214,979,0394,395,3224,057,3743,888,4133,698,324


Other2,570,7212,098,9642,078,7131,975,4761,855,3882,026,271


Total$25,465,39125,276,59424,394,91123,249,51922,662,12120,902,925










Expenditures by Object







Salaries & Wages$9,844,1519,467,0468,916,3928,733,6758,180,4495,890,324


Capital Outlay1,343,2721,617,895740,821356,572353,590373,743


Other Operating10,055,3809,635,06710,044,3959,412,8549,488,83111,531,287


Public School Capital571,735342,926310,766469,576673,223157,046


Public School Current2,789,2372,636,7052,568,6152,531,7102,452,8322,693,900


Other861,6161,576,9551,813,9221,745,1321,513,196256,625


Total$25,465,39125,276,59424,394,91123,249,51922,662,12120,902,925










Per Capita Revenues by Source







Property Taxes$403388374328324311


Other Taxes183323232423


Sales Tax143172173158152160


Sales & Services153150132127124128


Intergovernmental334304398286285240


Debt Proceeds01390200


Other Miscellaneous233642302424


Total$1,0741,0961,151952953886










Per Capita Expenditures by Function







Education$153135131134139127


Debt Service555760607766


Human Services441466435417400363


General Government1111161361149984


Public Safety217212187171164156


Other1108988837885


Total$1,0871,0751,037979957881










Per Capita Expenditures by Object







Salaries & Wages$420403379368346248


Capital Outlay576931151516


Other Operating430409428396400485


Public School Capital24151320287


Public School Current119112109107104114


Other376777736411


Total$1,0871,0751,037979957881










Group Average Per Capita Revenues by Source







Property Taxes$551$545$515$518$473$456


Other Taxes768077788375


Sales Tax174208205195185177


Sales & Services186184170165154155


Intergovernmental295299316337305293


Debt Proceeds17142128917597


Other Miscellaneous568789717061


Total$1,355$1,545$1,500$1,455$1,345$1,314










Group Average Per Capita Expenditures by Function







Education$261$314$304$226$198$207


Debt Service939789957588


Human Services314360350343334312


General Government156166177184183144


Public Safety291308280247216228


Other307316286296297266


Total$1,422$1,561$1,486$1,391$1,303$1,245










Group Average Per Capita Expenditures by Object







Salaries & Wages$405$394$362$345$324$308


Capital Outlay150194187170171120


Other Operating534556523538508517


Public School Capital83136136654457


Public School Current167164157152144140


Other83117121121112103


Total$1,422$1,561$1,486$1,391$1,303$1,245











Number of Reporting (AFIR) Counties in Group252526262626


Average Population of Group15,84715,98715,64215,53915,42315,318








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$22,548,337 23,040,289 22,731,809 20,387,684 20,260,346 19,104,711

General Fund expenditures22,044,164 22,048,083 22,244,100 21,431,476 20,817,373 19,081,249

Operating transfers in1,193,480 1,356,606 969,228 1,585,363 1,085,091 1,161,796

Operating transfers out1,181,414 1,461,522 1,285,961 1,272,421 1,270,764 1,203,979

Proceeds from capital leases and installment purchases0 307,000 208,001 0 475,834 0

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses$516,239 1,194,290 378,977 (730,850)(266,866)(18,721)










Fund balance available (FBA):







In dollars$3,855,273 3,364,247 2,225,131 1,849,146 2,444,909 3,279,801


FBA as a % of GF Net Expenditures:







 Unit's FBA %16.60%14.50%9.54%8.14%11.31%16.17%


 Group weighted average FBA %21.11%23.25%24.54%26.88%28.69%28.31%


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


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








Enterprise Funds:
Go to top of page






Transportation Solid Waste













Combined financial results:







Working capital$1,354,547 $1,226,168 $1,083,891 $1,004,772 $809,608 $671,051


Net income62,465 131,448 147,363 184,273 36,789 92,855


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year23,422 23,508 23,523 23,759 23,670 23,720


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


Cash & Investments at June 30th7,604,714 7,902,579 7,576,134 4,811,246 5,156,133 5,833,632


Investment Earnings136,953 322,421 254,537 209,802 91,479 110,982


Tax Rate Equivalent0.0094 0.0243 0.0195 0.0166 0.0073 0.0103


Tax Rate Equivalent Group weighted average0.0145 0.0341 0.0417 0.0324 0.0198 0.0097


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


Latest year of Revaluation #N/A2004 2004 2004 2004 2000


January 1, Prior Year Assessed Valuation1,462,554,241 1,327,878,117 1,302,100,050 1,262,470,138 1,259,740,437 1,081,341,695


Tax Rate0.6290 0.6720 0.6450 0.6000 0.6000 0.6611


Tax Rate Group weighted average0.5473 0.5553 0.5615 0.5822 0.6620 0.6770


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio100.00 100.00 94.06 93.20 99.28 87.12


Assessment -to-Sales Ratio Group Average75.16 74.12 76.73 84.75 78.49 79.49


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


Assessed Valuation adjusted for Assessed to Sales Ratio1,462,554,241 1,327,878,117 1,384,329,205 1,354,581,693 1,268,876,347 1,241,209,475


Tax Rate Adjusted0.6290 0.6720 0.6067 0.5592 0.5957 0.5760


Tax Rate Adjusted Group weighted average0.4113 0.4116 0.4309 0.4934 0.5196 0.5382


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected96.01 95.42 95.44 95.33 95.77 95.94


Percent Collected Group weighted average94.98 95.50 95.80 95.61 95.03 94.78


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


Percent Collected Excluding Motor Vehicles97.25 96.73 96.76 96.70 96.95 96.02


Percent Collected Excluding Motor Vehicles Group weighted average95.87 96.61 97.00 96.89 96.42 96.13


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


Percent Collected Motor Vehicles Only 83.45 83.29 82.28 82.31 85.32 87.22


Percent Collected Motor Vehicles Only Group weighted average84.45 83.82 83.81 83.51 82.99 83.20


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


Tax Uncollected367,448 405,888 380,249 354,984 318,826


Tax Rate Equivalent0.0251 0.0306 0.0292 0.0281 0.0253 0.0000










Debt Information2009 2008 2007 2006 2005 2004


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


Ratings:







 Fitch







 Moody's
A3A3A3A3A3


 S & P
BBB+BBB+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 Government3,580,000 4,275,000 4,985,000 5,715,000 6,470,000 7,245,000


Total3,580,000 4,275,000 4,985,000 5,715,000 6,470,000 7,245,000


Total Per Capita153 182 212 241 273 305


Total Per Capita for the Population Group114 125 140 157 174 167


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.2448%0.3219%0.3601%0.4219%0.5099%0.5837%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1200%0.0900%0.1200%0.1600%0.2000%0.2000%


 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*$0 00000


--General Government*616,667740,000863,333986,6671,110,0001,233,333


Total*616,667740,000863,333986,6671,110,0001,233,333


* 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*$616,667 740,000863,333986,6671,110,0001,233,333








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)369,682410,154412,207366,900274,168274,168


Article 42 (60% restricted)737,720818,942823,054732,680675,236675,236


Interest on restricted sales taxes11,67026,71226,32516,735


Withdrawals from the State Public School Building Capital Fund






Grants from Public School Building Bond Fund



157,046157,046

Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds






Unrestricted sources155,095117,067
469,576513,090513,090

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







Total Sources1,274,1671,372,8751,261,5861,585,8911,619,5401,619,540









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)369,682410,054412,207366,900



Public school capital outlay198,118





Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)519,198517,149246,255649,853



Public school capital outlay218,522225,859310,766



Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay






Funded by Public School Building Bond Fund:







Public school capital outlay



157,046157,046

Funded by other sources:







Public school debt service (principal and interest)



439,425439,425


Public school capital outlay:







From Capital Projects Funds


127,112



From General Fund and all other funds155,095117,067
342,464



Fair market value of assets donated to public school county







Total Uses1,460,6151,270,129969,2281,486,329596,471596,471









Sources of county funding over (under) uses of county funding-186,448102,746292,35899,5621,023,0691,023,069









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes709,501606,755314,397214,8353,949,9873,949,987

Unexpended proceeds from other sources restricted







for public school capital outlay



-2,231,174-2,231,174









Equals: Ending Balance, June 30, Current Year






Total ending balance523,053709,501606,755314,3972,741,8822,741,882

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes523,053709,501606,755314,3974,899,3914,899,391


Unexpended proceeds from other sources restricted







for public school capital outlay



-2,157,509-2,157,509









Additional Information:






Average daily membership
3,1613,2483,2533,2813,360

Adjusted unit-wide tax rate0.62900.67200.60670.55920.59570.5760

Weighted average adjusted unit-wide tax rate for population group0.41130.41160.43090.49340.51960.5382

Assessed valuation per student
420,082400,893388,094383,950321,828

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 Year23,42223,50823,52323,75923,67023,720
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 Assets22,865,43422,587,70021,218,56419,056,74919,791,96621,071,809
1.5BFISCAL Governmental Activities Liabilities6,205,7236,972,3777,861,4158,650,7429,553,23610,442,767
3.5ASUMMARYBusiness Type Activities Assets1,751,0501,678,9131,554,1931,398,6371,158,2801,176,925
3.5B
Business Type Activities Liabilties81,47171,79978,52770,33414,25069,684
6.5A
Fiduciary Funds Assets47,82856,32352,87143,78527,57943,106
6.5B
Fiduciary Funds Liabilties46,67845,95652,87134,21218,41229,819
10PART 2Current Collections Of Unit Wide Levy8,805,2328,431,0227,967,9327,343,4987,224,1446,675,782
11TAXCurrent Collections of Special Tax District 17,22418,88217,01817,18116,23214,944
12REVENUESPrior Years' Levy Collections330,144329,206418,461333,209316,846536,118
13
Penalties and Interest335,247373,179442,045125,557121,348156,113
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax





17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax24,88826,42825,51922,24935,32228,177
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax595,801584,145585,438624,628801,8761,208,719
20
1/2% Local Government Option Sales Tax (40)1,232,2721,367,1801,374,0231,222,9991,078,319913,894
21
1/2% Local Government Option Sales Tax (42)1,229,5331,364,9031,371,7571,221,1341,076,2951,125,393
21.1
1/2% Local Government Option Sales Tax (44)296,267719,668726,588683,882647,128551,648
22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges
86,315142,929146,893161,966161,453
25
Gross Receipts Tax on Short Term Leased Vehicles342,770341,834



26
White Goods Disposal Tax7,3909,0649,9659,3366,98210,872
27
Privilege Licenses6259609606601,0051,040
28
Other Licenses18,523297,036336,926349,309343,671335,804
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 Government15,15380,995194,81016,15023,010
34
Public Safety332,917216,175167,302187,900265,92840,735
35
Transportation - Streets





36
Transportation - Mass Transit




72,183
36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection385,740
12,49915,6056,113
39
Econ. & Phys. Dev. - Housing/Comm. Dev.1,026,7241,348,5481,416,4421,268,2081,186,5301,004,075
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other200,050585341,3521,635176,373
41
Human Services: Health1,273,4271,278,8821,215,185520,4891,378,807290,033
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services2,808,5522,844,6262,789,6342,890,1482,619,5771,820,969
45
Human Services: All Other657,437544,179748,1981,204,323513,136138,135
46
Culture and Recreation121,105130,677134,018122,083121,953
46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges265,734179,419122,805112,56790,33783,196
51
Beer and Wine Tax95,11497,94197,02594,40394,74591,813
52
Court Costs - Facilities, Jail and Arrest Fees80,92275,10388,55778,05061,24664,835
53
Public School Building Capital Fund



103,875
54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government8,325



20,379
59
Public Safety




128,641
60
Transportation




83,609
61
Environmental Protection




7,518
62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other

75,000

120,750
64
Human Services: Health




303,401
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services




507,468
68
Human Services: All Other




48,833
69
Culture and Recreation




119,706
70LOCALOther State Intergov.142,955135,709143,217136,323140,221487,595
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government365




73
Public Safety255,36675,77869,354

1,841
74
Transportation




27,636
75
Environmental Protection





76
Economic And Physical Development18,99120,427



77
Human Services: Health, Mental Hlt & Hosp16,69031,655



78
Human Services: Social Services





79
Human Services: All Other40,52430,9292,030,93345,61263,01154,595
80PERMITS Culture And Recreation73,24664,69256,08061,28778,081
81& FEESBuilding Permits98,024108,053124,804122,413143,284160,196
82
Register of Deeds161,555217,055216,670211,568239,477190,551
83
Inspection Fees





84
Concealed Handgun Permits16,3827,9744,4054,1201,840
85
Other Permits37,87835,30038,29240,58839,1575,800
86SALES &Parking Revenues





87SERVICESRents and Royalties72,36482,97460,407213,70989,54230,628
88
Airport





89
Fire Protection Charges





90
Solid Waste815,299811,217811,321766,917677,236672,844
91
Ambulance and Rescue Squad Charges858,358544,197550,368230,420289,139250,899
92
Cemeteries





93
Recreation Service Revenues
10,58419,03646,54064,41989,927
94
Library Service Revenues9,6789,01710,32510,71610,0428,674
95
Other Cultural and Rec Service Revenues17,68523,67827,12329,38728,264
96
Client and Third Party Payments - Health1,215,6471,239,4191,187,7901,209,8641,357,5991,719,353
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 Operated388,635453,936424,831458,284395,074220,270
101MISC.Other Sales and Services199,36623,06016,93637,17822,05937,975
102REVENUESWater and Sewer Charges


8,0649,3307,752
103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds136,953322,421254,537209,80291,479110,982
105
Special Assessments

7,418


106
Private Contributions and Other Donations



5,1005,356
107
Sales of Materials and Fixed Assets

153,6152,8965006,242
108
Sale of Real Property


57,146

109
1 Cent and 5 Cent Bottle Tax7,8777,614
7,1957,1116,397
110
Mixed Drink Surcharge





111
ABC Profit Distribution9,995
11,51016,7651,611734
112
Other Miscellaneous Revenues65,900138,027178,16048,31836,44878,635
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch
307,000208,001
475,834
115
Other





116NON-REVFines and Forfeitures135,252120,839
122,010119,422388,855
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units335,109310,890
268,205262,780231,683
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes-14,4141,682
-4,613-55,079
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients38,638,84935,217,216
33,027,33031,719,83629,483,845
125APART 4Governing Body - Salaries & Wages53,07151,53750,29149,16846,24741,292
125BGENERALGoverning Body - Other Direct10,86010,81118,38114,15315,47918,095
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages145,302161,682236,420231,951203,502143,461
126B
Administration - Other Direct47,71836,3057,6186,0049,68935,529
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages69,57576,77660,90267,28873,67133,247
127B
Elections - Other Direct54,75619,84812,96312,90135,87526,613
127C
Elections - Construction





127D
Elections - Purchase of P,P&E

232,395

1,692
128A
Finance - Salaries & Wages235,554205,607160,118154,678143,849110,715
128B
Finance - Other Direct9,60412,65011,1319,2359,02636,896
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages295,979288,278280,580274,204235,945171,524
129B
Taxes - Other Direct226,713212,385308,120297,472180,782245,373
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E5,6914,74612,9239,2578,480
130A
Legal - Salaries & Wages





130B
Legal - Other Direct





130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages127,436121,502120,526119,299116,22983,209
131B
Register of Deeds - Other Direct48,28763,02155,00386,26662,64380,931
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E24,643
1,20021,000

132A
Public Buildings - Salaries & Wages186,002178,921165,976161,897160,921114,729
132B
Public Buildings - Other Direct205,020213,656201,480176,189169,976191,012
132C
Public Buildings - Construction





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


37,26552,23112,792
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct46,64656,39744,898

71,687
133C
Court Facilities - Construction


40,87271,312
133D
Court Facilities - Purchase of P,P&E





134A
Central Services - Salaries & Wages47,59145,48444,00743,39839,29724,798
134B
Central Services - Other Direct723,374677,765639,016609,320523,6067,860
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E
2,851


1,310
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct35,931283,102532,656276,733178,865536,163
135C
Gen. Govt. All Other - Construction





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





136APUBLICSheriff & Communications - Salaries & Wages1,407,1221,249,1571,137,1751,206,5711,032,242767,159
136BSAFETYSheriff & Communications - Other Direct516,673451,633386,453304,561196,257585,750
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E188,630226,5965,6722,996
3,681
137A
Jail - Salaries & Wages415,301386,227379,767366,020350,701266,000
137B
Jail - Other Direct183,452175,548198,744191,572180,166281,908
137C
Jail - Construction





137D
Jail - Purchase of P,P&E




16,144
138A
Emergency Communications - Salaries & Wages492,349380,949338,433329,329313,199232,762
138B
Emergency Communications - Other Direct186,729153,945128,779114,471147,829124,476
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E45,903193,93081,80337,87116,32279,933
139A
Emergency Management - Salaries & Wages792,358770,436672,396617,172700,25614,775
139B
Emergency Management - Other Direct237,055149,162180,633160,039169,61234,467
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E13,887144,000152,25963,605140,568-150
140A
Fire - Salaries & Wages





140B
Fire - Other Direct

435,251356,780360,152377,660
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages113,525140,708134,078130,806113,52996,015
141B
Inspectors - Other Direct16,71519,25919,79921,74427,969
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E




39,941
142A
Rescue Units - Salaries & Wages




483,401
142B
Rescue Units - Other Direct




201,788
142C
Rescue Units - Construction





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




8,651
143A
Animal Control - Salaries & Wages72,04868,98759,13768,85060,936
143B
Animal Control - Other Direct8,0769,9619,8769,8648,766
143C
Animal Control - Construction





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





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct3,9658,9118,2294,2199,0584,348
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages




36,465
145B
Pub. Safety All Other - Other Direct343,424400,00724,76025,30723,50743,150
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 & Wages64,67461,99259,96359,108

149B
Mass Transit-County - Other Direct49,90544,27937,24340,189

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 & Wages160,258180,619160,928150,617213,770159,539
151B
Trans. All Other - Other Direct80,14693,44875,72485,374104,597125,786
151C
Trans. All Other - Construction


77,167

151D
Trans. All Other - Purchase of P,P&E4,25085,485102,709


152AENVIRONSolid Waste - Salaries & Wages113,47584,87781,38676,39660,54550,485
152BMENTALSolid Waste - Other Direct651,451661,765645,544585,137594,164567,749
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E19,234
61,83010,2009,458
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 & Wages75,40572,66770,30764,27657,59216,778
155B
Environ. All Other - Other Direct1,3651,3272,1142,4101,84441,548
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages50,35544,24926,56249,72547,80536,336
156BPHYSPlanning & Zoning - Other Direct3,7029,0465,3366,0518,02016,638
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages

14,14955,90147,34836,996
157B
Economic Development - Other Direct542,1021,76215,60554,77226,640147,525
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct17,581




158C
Community Development - Construction




208,547
158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages146,613147,861127,527126,722117,07985,958
159B
Agriculture Expansion - Other Direct32,96435,54041,84045,63451,29634,574
159C
Agriculture Expansion - Construction





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




1,202
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 Direct





161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages2,131,8282,109,7072,145,2002,010,6551,919,8371,336,854
162BSERVICESHealth - Other Direct757,932658,930673,568636,335590,8791,057,730
162C
Health - Construction





162D
Health - Purchase of P,P&E55,000




163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct122,336122,675121,856122,791123,9866,909
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages1,860,3181,883,4621,781,9771,795,7201,627,0051,278,882
164B
Administration - Other Direct178,717186,702180,230184,588188,1431,454,080
164C
Administration - Construction





164D
Administration - Purchase of P,P&E16,1517,92830,4617,1147,231
165B
Assistance Programs - Other Direct2,345,2301,456,7551,526,9461,589,2971,689,8752,519,063
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 & Wages409,481371,433256,598229,543214,90869,864
170B
Human Serv. All Other - Other Direct882,1121,879,0031,874,1691,755,2011,754,427785,164
170C
Human Serv. All Other - Construction943,103901,23811,189


170D
Human Serv. All Other - Purchase of P,P&E
11,34912,18312,866

171ACULTURE Recreation & Parks - Salaries & Wages201,572211,206184,731127,881128,07464,091
171BANDRecreation & Parks - Other Direct93,83084,09397,66785,928101,993137,316
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E1871,000



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 Direct6,0006,0005,5005,5005,500
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages176,959172,722167,258166,500155,962134,989
174B
Libraries - Other Direct52,10060,25458,59347,28958,891140,450
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E26,59338,77236,19736,35947,988
175A
All Other - Salaries & Wages





175B
All Other - Other Direct




5,350
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct


16,34016,82214,414
176C
Water & Sewer - Construction





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





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees193,880217,203
261,753284,565214,425
178D
Public School - Principal695,000710,000
755,000775,000225,000
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees59,65569,712311,27489,601106,819419,748
181D
All Other - Principal332,265332,5841,105,318321,237658,769714,112
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement52,10949,62342,07845,59737,344
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount621,8801,364,6271,621,4041,572,7811,350,687
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount8,448




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 - Amount2,789,2372,636,7052,568,6152,531,7102,452,8322,693,900
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount571,735342,926310,766469,576673,223157,046
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount226,788208,328188,718168,676158,834143,911
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount4,5004,0003,8003,6753,675
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




112,714
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 vehicles8,391,7847,996,4157,586,4956,876,6556,779,4646,447,340
206OTHERCurrent year's levy -- Motor vehicles (only)826,019865,840759,094724,370763,50658,166
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles230,724261,225245,739226,822206,761256,817
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles136,724144,663134,510128,162112,0657,433
209
Percentage of Taxes Collected All Property %96.0195.4295.4495.3395.7795.94
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.2596.7396.7696.7096.9596.02
211
Percentage of Taxes Collected Motor Vehicles %83.4583.2982.2882.3185.3287.22
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance709,501606,755314,397214,835284,089216,152
213B
Capital Rev Funds - Schools - Ending Balance523,053709,501606,755314,397214,835120,492
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 Funds7,604,7147,902,5797,576,1344,811,2465,156,1335,833,632
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 Designated23,7544,215



220B
Opening Balance(s) White Goods Account Undesignated

-3,646-9,741-889-3,272
221
Total Revenue Credited to white Goods Account15,53124,44516,48311,2936,98310,872
222A
Total Expenditures for Operations3,8474,9068,6225,1986,5358,489
222B
Total Expenditures for Capital Improvements



9,300
222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated35,43823,7544,215


223B
Ending Balance in White Goods Account Undesignated


-3,646-9,741-889
224B
The Amount of White Goods Tax Actually Received7,3909,0649,9659,3366,98310,872
225B
Amount in 218 that would have been received if 100% eligible7,3909,0649,9659,3369,227
226
Calculate Threshold Amount.1,8482,2662,4912,3342,307
227
Total Tonnage of White Goods Scrap Metal Collected119143148195251
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources27,553,44428,608,22429,341,41125,484,70924,919,73923,383,266
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In2,374,8942,840,1282,255,1892,857,7842,355,8552,365,775
229D
Amount - Net Revenues Per AFIR25,178,55025,768,09627,086,22222,626,92522,563,88421,017,491


Calculated amount25,166,84925,768,09627,086,22222,626,92522,563,88421,017,491


Amounts in AGREEMENT??NoYesYesYesYesYes


Difference11,701




230A
Amount - Total Expend & Other Financing Uses27,840,28528,116,72226,650,10026,107,30325,017,97623,268,700
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out2,374,8942,840,1282,255,1892,857,7842,355,8552,365,775
230D
Amount - Net Expenditures Per AFIR25,465,39125,276,59424,394,91123,249,51922,662,12120,902,925


Calculated amount25,465,39125,276,59424,394,91123,249,51922,662,12120,902,925


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialGwendolyn Y. Vaughn
951CERTI-TitleFinance Officer
952FICATIONDate12/26/200912/16/200811/27/200712/15/200611/30/200503/01/2005
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

20052006200720082009
County11.31%8.14%9.54%14.50%16.60%
Pop. Group28.69%26.88%24.54%23.25%21.11%
Statewide24.31%24.18%23.53%20.15%20.62%






Caswell County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20052006200720082009
County95.77%95.33%95.44%95.42%96.01%
Pop. Group95.03%95.61%95.80%95.50%94.98%
Statewide97.04%96.63%97.45%97.38%97.18%






Caswell County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20052006200720082009
County273241212182153
Pop. Group174157140125114
Statewide7047177968031,234






Caswell County


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

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Analysis of Revenue

20052006200720082009
Property Taxes324328374388403
Other Taxes2423233318
Sales Tax152158173172143
Sales & Services124127132150153
Intergovernmental285286398304334
Debt Proceeds2009130
Other Miscellaneous2430423623
Total9539521,1511,0961,074

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$9,470,623
$403
Other Taxes411,420
18
Sales Tax3,353,873
143
Sales & Services3,577,032
153
Intergovernmental7,819,337
334
Debt Proceeds0
0
Other Miscellaneous534,564
23
Total$25,166,849
$1,074





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$3,592,260
$153
Debt Service1,280,800
55
Human Services10,332,536
441
General Government2,599,753
111
Public Safety5,089,321
217
Other2,570,721
110
Total$25,465,391
$1,087




Population Group: 24,999 and Below


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Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$9,844,151
$420
Capital Outlay1,343,272
57
Other Operating10,055,380
430
Public School Capital571,735
24
Public School Current2,789,237
119
Other861,616
37
Total$25,465,391
$1,087




Population Group: 24,999 and Below

Last Updated 3/15/2010 8:32:35 AM