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



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



Catawba County





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

Revenues by Source







Property Taxes$77,928,30264,998,48663,267,36461,370,92060,623,95457,116,582


Other Taxes5,151,6455,774,4235,384,1304,901,0114,686,0654,331,694


Sales Tax35,299,81433,760,03429,984,79428,690,32526,988,26723,859,753


Sales & Services22,537,47420,943,51923,076,90823,678,21824,006,10622,624,401


Intergovernmental56,367,53246,037,22443,735,36641,524,64535,221,31532,171,034


Debt Proceeds28,607,0001,450,0009,200,00009,900,0000


Other Miscellaneous15,792,56313,966,16312,010,33768,599,0798,717,5128,311,190


Total$241,684,330186,929,849186,658,899228,764,198170,143,219148,414,654










Expenditures by Function







Education$49,301,79751,095,84664,132,99155,790,52738,894,26533,411,656


Debt Service15,213,85715,152,47614,836,09730,337,37210,205,61010,345,589


Human Services74,178,41165,417,63166,709,89066,398,71060,217,59056,411,439


General Government15,690,55515,876,53414,301,66113,389,31913,353,31112,569,974


Public Safety29,872,27631,399,77930,985,17624,118,91522,122,40418,290,569


Other20,995,79316,089,13413,751,48414,578,32516,631,60211,087,113


Total$205,252,689195,031,400204,717,299204,613,168161,424,782142,116,340










Expenditures by Object







Salaries & Wages$48,672,68144,081,98541,392,61040,884,35738,922,37937,379,726


Capital Outlay14,036,12615,833,30914,787,00110,065,76114,583,6314,653,248


Other Operating86,102,49875,899,30876,491,99290,449,70362,643,30260,102,529


Public School Capital11,500,42917,435,41626,091,41524,663,0358,939,8595,743,859


Public School Current34,105,99530,474,48029,219,37427,192,37527,301,17125,321,851


Other10,834,96011,306,90216,734,90711,357,9379,034,4408,915,127


Total$205,252,689195,031,400204,717,299204,613,168161,424,782142,116,340










Per Capita Revenues by Source







Property Taxes$508430424416414389


Other Taxes343836333230


Sales Tax230223201194184163


Sales & Services147139155160164154


Intergovernmental367305293281240220


Debt Proceeds18610620680


Other Miscellaneous10392814646057


Total$1,5751,2371,2521,5481,1621,013










Per Capita Expenditures by Function







Education$321339430377265227


Debt Service991001002057071


Human Services484433448449411385


General Government10210596919186


Public Safety195208208163151125


Other137106929911476


Total$1,3381,2911,3741,3841,102970










Per Capita Expenditures by Object







Salaries & Wages$317292278277266255


Capital Outlay91105996810032


Other Operating562502514611427410


Public School Capital751151751676139


Public School Current222202196184186173


Other7175112776261


Total$1,3381,2911,3741,3841,102970










Group Average Per Capita Revenues by Source







Property Taxes$632$599$581$550$531$503


Other Taxes525352494642


Sales Tax217218205193183154


Sales & Services110109120111107107


Intergovernmental265250242239226220


Debt Proceeds207291133196192215


Other Miscellaneous718064644646


Total$1,554$1,600$1,397$1,402$1,331$1,287










Group Average Per Capita Expenditures by Function







Education$529$505$463$414$403$393


Debt Service152148137129118113


Human Services368362368374357345


General Government1181121121059887


Public Safety203193178165154147


Other162154148142136134


Total$1,532$1,474$1,406$1,329$1,266$1,219










Group Average Per Capita Expenditures by Object







Salaries & Wages$282$271$263$253$250$248


Capital Outlay948880787162


Other Operating529505500483446427


Public School Capital201196172131129131


Public School Current295282265254248239


Other131132126130122112


Total$1,532$1,474$1,406$1,329$1,266$1,219











Number of Reporting (AFIR) Counties in Group252524232323


Average Population of Group238,611231,141230,654231,564227,480224,334








General Fund
Go to top of page		200820072006200520042003

General Fund revenues$187,134,848 160,982,322 156,651,461 151,506,658 143,309,151 132,076,198

General Fund expenditures171,710,306 156,065,407 151,376,769 145,099,244 132,927,803 126,243,565

Operating transfers in1,187,011 2,272,066 1,680,797 4,081,616 104,353 119,335

Operating transfers out5,308,126 4,322,908 3,475,946 5,880,292 10,788,148 5,322,692

Proceeds from capital leases and installment purchases0 1,450,000 0 0 0 58,252

Other items0 124,730 220,311 142,326 0 4,000

Excess of revenues and other sources over (under) expenditures and other uses$11,303,427 4,440,803 3,699,854 4,751,064 (302,447)691,528










Fund balance available (FBA):







In dollars$35,854,943 27,823,572 23,713,443 23,676,312 19,264,743 20,160,291


FBA as a % of GF Net Expenditures:







 Unit's FBA %20.25%17.51%15.31%15.68%13.40%15.33%


 Group weighted average FBA %18.26%19.24%18.09%17.91%16.89%15.79%


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


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








Enterprise Funds:
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Landfill













Combined financial results:







Working capital$15,430,800 $16,515,919 $14,631,085 $14,287,260 $13,467,003 $13,713,310


Net income(264,288)3,137,457 1,757,806 1,107,511 1,478,158 1,049,649


























Cash, Investments and Financing
Go to top of page		200820072006200520042003











Population at July 1st of the Previous Year153,404 151,128 149,032 147,789 146,458 146,548


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


Cash & Investments at June 30th147,994,026 115,325,707 127,233,842 145,111,742 105,338,722 93,093,448


Investment Earnings6,461,677 5,883,289 4,349,776 3,065,849 733,551 2,365,892


Tax Rate Equivalent0.0453 0.0440 0.0335 0.0238 0.0058 0.0204


Tax Rate Equivalent Group weighted average0.0285 0.0343 0.0233 0.0147 0.0065 0.0106


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


Latest year of Revaluation 2007 2003 2003 2003 2003 1999


January 1, Prior Year Assessed Valuation14,261,245,788 13,379,816,769 12,984,699,748 12,867,481,650 12,635,959,798 11,577,580,118


Tax Rate0.5350 0.4900 0.4900 0.4800 0.4800 0.4950


Tax Rate Group weighted average0.6827 0.6857 0.6884 0.6659 0.6684 0.6786


Tax Rate State Wide0.6271 0.6489 0.6504 0.6460 0.6494 0.6633


Assessment -to-Sales Ratio97.94 94.58 96.47 99.30 99.65 89.23


Assessment -to-Sales Ratio Group Average90.78 90.41 93.11 94.47 93.41 90.60


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


Assessed Valuation adjusted for Assessed to Sales Ratio14,561,206,645 14,146,560,339 13,459,831,811 12,958,188,973 12,680,340,991 12,974,986,124


Tax Rate Adjusted0.5240 0.4634 0.4727 0.4766 0.4783 0.4417


Tax Rate Adjusted Group weighted average0.6198 0.6199 0.6409 0.6291 0.6244 0.6148


Tax Rate Adjusted Statewide0.5592 0.5687 0.5941 0.5912 0.5936 0.5900


Percent Collected96.77 96.80 96.86 97.01 97.01 97.10


Percent Collected Group weighted average97.83 97.92 96.81 97.59 97.28 97.08


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


Percent Collected Excluding Motor Vehicles97.91 98.03 98.14 98.24 98.32 98.50


Percent Collected Excluding Motor Vehicles Group weighted average98.77 98.73 97.72 98.48 98.29 98.07


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


Percent Collected Motor Vehicles Only 84.16 84.83 84.68 86.08 84.80 85.25


Percent Collected Motor Vehicles Only Group weighted average88.02 89.89 88.09 88.77 87.63 88.11


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


Tax Uncollected2,524,724 2,089,233 1,992,523 1,840,191 1,816,774


Tax Rate Equivalent0.0177 0.0156 0.0153 0.0143 0.0144 0.0000










Debt Information2008 2007 2006 2005 2004 2003


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


Ratings:







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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 Government30,160,000 36,540,000 42,815,000 49,340,000 55,880,000 63,040,000


Total30,160,000 36,540,000 42,815,000 49,340,000 55,880,000 63,040,000


Total Per Capita197 242 287 334 382 430


Total Per Capita for the Population Group650 624 604 570 526 #N/A


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


 Total per Assessed Valuation Adjusted for Current Year Sales0.2071%0.2583%0.3181%0.3808%0.4407%0.4859%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.6600%0.6900%0.7400%0.7300%0.7000%#N/A


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


 Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$7,000,000 00000


--General Government*82,975,33364,731,66768,795,00063,045,0009,900,0000


Total*89,975,33364,731,66768,795,00063,045,0009,900,0000


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




Revenue Bond Debt 18,955,000 20,340,000 21,675,000 22,960,000 25,644,224 28,211,309


Total Debt Listed Above*$108,930,333 85,071,66790,470,00086,005,00035,544,22428,211,309








County School Report
Go to top of page		200820072006200520042003


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)1,933,5531,939,1011,701,3131,469,8961,459,4361,459,436


Article 42 (60% restricted)3,826,1413,837,7023,371,8502,908,9062,886,7972,886,797


Interest on restricted sales taxes406,453252,867239,688240,688300,631300,631

Withdrawals from the State Public School Building Capital Fund1,749,5951,329,4661,389,0501,393,661


Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts22,307,000
9,200,00033,314,500



Interest on public school debt proceeds120,953399,722823,979693,07577,90077,900

Unrestricted sources10,032,81311,034,1149,586,56213,998,863


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







Total Sources43,314,92618,792,97226,312,44254,019,5894,724,7644,724,764









Deduct: Uses of County Funding for Public School Capital Outlays:






Funded by Article 40 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay1,933,5532,023,9811,781,6941,469,8961,459,4361,459,436

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay3,826,0744,005,6893,531,1573,149,5943,187,4283,187,428

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay1,749,5951,329,4661,389,0501,393,661


Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)12,134,08812,405,92211,800,41316,928,4169,771,3609,771,360


Public school capital outlay:







From Capital Projects Funds3,991,20710,076,28019,389,51418,649,8841,096,9951,096,995


From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses23,634,51729,841,33837,891,82841,591,45115,515,21915,515,219









Sources of county funding over (under) uses of county funding19,680,409-11,048,366-11,579,38612,428,138-10,790,455-10,790,455









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes






Unexpended proceeds from other sources restricted







for public school capital outlay14,443,20225,491,56837,070,95424,642,816-26,259,978-26,259,978









Equals: Ending Balance, June 30, Current Year






Total ending balance34,123,61114,443,20225,491,56837,070,954-37,050,433-37,050,433

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes406,520






Unexpended proceeds from other sources restricted







for public school capital outlay33,717,09114,443,20225,491,56837,070,954-37,050,433-37,050,433









Additional Information:






Average daily membership24,83024,69924,43824,03123,83623,825

Adjusted unit-wide tax rate0.52400.46340.47270.47660.47830.4417

Weighted average adjusted unit-wide tax rate for population group0.61980.61990.64090.62910.62440.6148

Assessed valuation per student574,355541,715531,332535,453530,121485,943

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






















Annual Financial Information Report Detail
Go to top of page		200820072006200520042003


Population at July 1st of the Previous Year153,404151,128149,032147,789146,458146,548
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 Assets258,985,030214,856,547218,711,562229,328,546186,601,398172,187,085
1.5BFISCAL Governmental Activities Liabilities140,498,428119,577,860130,793,352129,827,65980,469,47876,911,450
3.5ASUMMARYBusiness Type Activities Assets38,661,56835,399,79032,050,66130,448,56329,454,15027,650,265
3.5B
Business Type Activities Liabilties7,844,1874,318,1214,106,4494,262,1574,375,2554,049,528
6.5A
Fiduciary Funds Assets92,074101,193103,978112,479202,419257,098
6.5B
Fiduciary Funds Liabilties92,074101,193103,978112,479202,419257,098
10PART 2Current Collections Of Unit Wide Levy75,692,58363,106,16461,416,86759,726,14258,923,69655,635,097
11TAXCurrent Collections of Special Tax District 3,620,3153,180,2662,914,9422,592,1232,487,9272,219,709
12REVENUESPrior Years' Levy Collections1,806,6141,525,1091,485,2271,321,0631,385,2861,211,293
13
Penalties and Interest429,105367,213365,270323,715314,972270,192
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax644,574772,552846,532669,946580,899453,762
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax169,794159,521151,128142,354138,783132,828
19
1% Local Government Option Sales Tax15,325,30514,773,20813,108,08113,675,84212,715,37511,665,174
20
1/2% Local Government Option Sales Tax (40)6,445,1766,463,6715,671,0444,899,6534,690,0844,864,787
21
1/2% Local Government Option Sales Tax (42)6,376,9026,396,1705,619,7504,848,1774,627,7184,811,329
21.1
1/2% Local Government Option Sales Tax (44)7,152,4316,126,9855,585,9195,266,6534,955,0902,518,463
22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges374,348809,568761,532719,926803,497824,385
25
Gross Receipts Tax on Short Term Leased Vehicles76,60692,15551,44674,58941,43452,177
26
White Goods Disposal Tax58,23062,30427,563101,44226,97147,828
27
Privilege Licenses25,12727,01626,52827,49329,04527,679
28
Other Licenses182,651671,041604,459573,138577,509573,326
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 Government44,645
603,7554,850

34
Public Safety97,853265,924160,102141,806246,242232,397
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection9,532326,316629101,7118,525
39
Econ. & Phys. Dev. - Housing/Comm. Dev.144,429168,642462,126834,761148,18677,608
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health284,539242,306162,962131,803268,575126,214
42
Human Services: Mental Health953,625611,668530,179421,617497,450672,525
43
Human Services: Hospitals





44
Human Services: Social Services9,569,64110,821,11110,782,6869,767,3899,402,3008,202,489
45
Human Services: All Other





46
Culture and Recreation





46.5STATENC Education Lottery Proceeds2,938,417




47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax13,81727,9679,91423,65827,90447,923
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges206,536270,544241,402211,537195,733182,648
51
Beer and Wine Tax369,567360,159348,170345,733336,917329,229
52
Court Costs - Facilities, Jail and Arrest Fees296,916290,684282,763299,020298,685310,656
53
Public School Building Capital Fund1,749,5951,329,4661,389,0501,393,6611,037,758
54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government823,271317,262193,158189,290128,164114,998
59
Public Safety1,037,239690,265624,604867,944461,589395,764
60
Transportation





61
Environmental Protection220,821335,42891,16883,39287,29826,805
62
Econ. & Phys. Dev. - Housing/Community Dev321,2341,056,673110,054135,240329,947533,582
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other125,000

15,70713,603159,603
64
Human Services: Health 1,748,9491,531,5771,493,5071,483,0731,295,3111,104,515
65
Human Services: Mental Health14,419,3638,766,6318,787,4888,031,0586,353,3895,988,107
66
Human Services: Hospitals





67
Human Services: Social Services13,724,53413,191,48212,908,24912,813,89312,014,31011,590,576
68
Human Services: All Other





69
Culture and Recreation218,378168,356199,188158,011165,262155,049
70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government1,242,118903,838413,474190,320692,624212,692
73
Public Safety601,848576,737523,908507,682419,462372,423
74
Transportation





75
Environmental Protection29,99522,35521,77521,77518,684
76
Economic And Physical Development1,259,902483,788439,300980,226361,390416,888
77
Human Services: Health, Mental Hlt & Hosp676,097372,056250,14888,69373,90135,555
78
Human Services: Social Services3,174,6132,839,1002,646,1132,205,754285,501268,803
79
Human Services: All Other




555,540
80PERMITS Culture And Recreation65,05866,88959,49475,04152,60558,445
81& FEESBuilding Permits2,601,1132,205,4751,631,3651,952,2391,471,068867,368
82
Register of Deeds708,905816,818842,050809,324964,8931,007,492
83
Inspection Fees361,919405,564390,514369,881244,113252,294
84
Concealed Handgun Permits25,89723,54023,31011,02521,8907,625
85
Other Permits404,937322,127327,496315,445257,128248,645
86SALES &Parking Revenues





87SERVICESRents and Royalties115,163110,688114,708102,87199,11494,409
88
Airport





89
Fire Protection Charges





90
Solid Waste6,625,8967,506,5175,879,6916,154,9066,164,8255,865,730
91
Ambulance and Rescue Squad Charges4,571,5633,758,8763,459,4892,822,2972,255,6172,306,012
92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues62,14163,42753,91148,83545,52043,369
95
Other Cultural and Rec Service Revenues




5,447,493
96
Client and Third Party Payments - Health6,181,7045,808,3296,017,1076,091,3025,722,1827,967,293
97
Client and Third Party Payments - Ment Hlth2,830,2661,873,9235,685,0367,295,0888,715,81363,685
98
Client and Third Party Payments - Soc Serv449,098391,655323,593237,71985,145
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services1,701,6431,430,1041,543,373925,200917,890836,410
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds


25,46019,72177,900
104
Investment Earnings - All Other Funds6,461,6775,883,2894,349,7763,065,849733,5512,365,892
105
Special Assessments





106
Private Contributions and Other Donations336,659532,641156,793349,82869,932149,586
107
Sales of Materials and Fixed Assets66,205259,129569,2386,55346,03148,611
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax47,24746,11834,64143,88242,69642,249
110
Mixed Drink Surcharge76,134212,278208,565197,905193,550187,663
111
ABC Profit Distribution865,866542,374691,435552,095806,450862,337
112
Other Miscellaneous Revenues3,136,0042,716,8102,785,1542,773,8933,821,9892,131,276
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch28,607,0001,450,0009,200,000
9,900,000
115
Other700,000

58,125,70024,50062,252
116NON-REVFines and Forfeitures1,081,0981,126,0951,070,4191,105,1251,472,428904,533
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units36,041,06034,111,19332,979,190


120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes274,023287,215316,865


123
Prepaid Privilege Licenses15,72517,55017,153


124
Assistance Passed Directly To Recipients152,471,909139,342,616132,780,296


125APART 4Governing Body - Salaries & Wages





125BGENERALGoverning Body - Other Direct159,107251,785284,538231,711225,586207,531
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages1,353,2711,366,1651,287,0161,168,618963,339956,154
126B
Administration - Other Direct470,368485,764433,211432,033480,588431,848
126C
Administration - Construction





126D
Administration - Purchase of P,P&E

17,363


127A
Elections - Salaries & Wages302,954169,420168,262174,103132,857129,124
127B
Elections - Other Direct299,826177,072188,074274,873109,019154,276
127C
Elections - Construction





127D
Elections - Purchase of P,P&E
144,538610,83934,3411,062,08828,870
128A
Finance - Salaries & Wages741,934696,874664,724621,152585,460583,002
128B
Finance - Other Direct723,744631,559603,928554,717523,942540,851
128C
Finance - Construction





128D
Finance - Purchase of P,P&E20,97722,223



129A
Taxes - Salaries & Wages1,287,8521,220,9941,182,3841,127,0641,092,3301,077,648
129B
Taxes - Other Direct645,470617,526878,025592,128510,313682,037
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E15,66879,33220,08580,023200,794119,343
130A
Legal - Salaries & Wages214,226206,634178,687169,634160,159176,525
130B
Legal - Other Direct51,23260,33565,79548,10250,55244,933
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages391,468380,290345,907336,761309,066317,787
131B
Register of Deeds - Other Direct407,684410,217410,548324,820281,772312,260
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E43,516
48,549

39,603
132A
Public Buildings - Salaries & Wages



320,517373,395
132B
Public Buildings - Other Direct1,145,5791,003,780897,837874,1621,011,711901,036
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E278,231161,810196,92098,135147,140116,251
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct4,0488,54113,40013,5881,54919,519
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E
47,426



134A
Central Services - Salaries & Wages1,774,5801,692,4681,579,8441,419,9091,045,0561,054,410
134B
Central Services - Other Direct1,892,0411,553,1021,359,0851,277,2961,026,5481,447,135
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E639,8871,763,182199,183111,58350,44535,739
135A
Gen. Govt. All Other - Salaries & Wages


69,104

135B
Gen. Govt. All Other - Other Direct2,826,8922,725,4972,667,4573,340,9013,059,5422,820,697
135C
Gen. Govt. All Other - Construction





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


14,5612,938
136APUBLICSheriff & Communications - Salaries & Wages4,213,0653,812,3233,645,6933,490,5843,356,0133,050,067
136BSAFETYSheriff & Communications - Other Direct1,847,6891,504,1741,508,6321,411,7161,318,3161,340,152
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E449,476374,449233,804291,233257,039369,945
137A
Jail - Salaries & Wages2,434,9041,235,339738,076730,036694,381597,617
137B
Jail - Other Direct2,720,9012,046,2971,772,3551,602,3971,648,5491,623,102
137C
Jail - Construction1,102,7206,633,6858,226,0921,611,387424,267
137D
Jail - Purchase of P,P&E28,06718,71026,92028,393

138A
Emergency Communications - Salaries & Wages919,154963,964918,989940,589875,876837,925
138B
Emergency Communications - Other Direct818,961794,059897,029731,085854,687670,263
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E418,530254,896329,075867,606123,917102,169
139A
Emergency Management - Salaries & Wages211,178206,558209,140190,279184,017148,610
139B
Emergency Management - Other Direct189,181312,589191,858289,205296,665119,125
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E44,46470,154338,437213,9611,272,88847,507
140A
Fire - Salaries & Wages104,529118,036116,661112,296105,17893,171
140B
Fire - Other Direct3,597,7383,140,3323,046,5362,926,5522,665,3072,506,359
140C
Fire - Construction





140D
Fire - Purchase of P,P&E
35,747
41,855

141A
Inspectors - Salaries & Wages1,028,549949,759929,403917,965958,652729,007
141B
Inspectors - Other Direct642,625553,001470,667296,787317,338257,839
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E55,72657,93469,81376,30789,30610,125
142A
Rescue Units - Salaries & Wages4,297,9704,116,7963,754,4073,486,2943,190,9112,931,352
142B
Rescue Units - Other Direct2,793,8892,423,3422,253,3042,231,2611,954,3491,599,458
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E452,740406,302269,994428,495550,942373,161
143A
Animal Control - Salaries & Wages227,366246,526198,846201,452136,787123,778
143B
Animal Control - Other Direct234,190193,807142,572139,20292,23168,428
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E125,68838,00054,677132,48464,773
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct120,40068,80064,05088,95070,52598,600
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages25,4112,213



145B
Pub. Safety All Other - Other Direct192,795137,327129,895126,491134,928172,734
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E
150,972



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 & 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 & Wages1,206,8651,144,7541,093,5801,069,163985,481957,366
152BMENTALSolid Waste - Other Direct3,230,0852,941,0852,705,2932,685,6302,091,1021,969,716
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E4,465,0062,419,9092,647,6752,189,0113,669,9311,741,115
153A
Drainage & Watershed - Salaries & Wages145,79186,80767,27569,845

153B
Drainage & Watershed - Other Direct53,00430,57929,80826,292

153C
Drainage & Watershed - Construction





153D
Drainage & Watershed - Purchase of P,P&E94027,582



154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages101,92198,05294,21888,87870,93568,607
155B
Environ. All Other - Other Direct84,82178,43271,38263,33258,23245,981
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages1,067,8641,046,685984,558909,653819,070820,145
156BPHYSPlanning & Zoning - Other Direct471,604528,901463,165491,979486,111403,925
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E
45,82371,98843,6905,01726,432
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct1,111,0641,170,246749,832


157C
Economic Development - Construction





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




12,546
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct120,246189,566232,837122,856158,0855,422
158C
Community Development - Construction





158D
Community Development - Purchase of P,P&E1,575
3,15011,025

159A
Agriculture Extension - Salaries & Wages187,960187,973185,407169,233150,816135,160
159B
Agriculture Expansion - Other Direct133,214111,210101,17395,94784,04771,664
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E12,671

11,15920,912
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 & Wages130,112100,51393,27989,137261,08374,681
161B
Econ. Dev. All Other - Other Direct54,92442,99658,107693,966612,3781,063,049
161C
Econ. Dev. All Other - Construction





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

106,98117,45380,173
162AHUMANHealth - Salaries & Wages6,317,6186,027,2535,738,6795,211,8514,574,9424,508,979
162BSERVICESHealth - Other Direct5,191,0324,673,8544,389,9184,675,6974,255,5773,855,040
162C
Health - Construction





162D
Health - Purchase of P,P&E
76,485
93,647164,3315,340
163A
Mental Health - Salaries & Wages2,481,0721,808,7902,083,1573,815,3046,443,8296,666,629
163B
Mental Health - Other Direct17,101,38110,317,89313,707,92212,739,8279,176,5058,220,547
163C
Mental Health - Construction





163D
Mental Health - Purchase of P,P&E365,811
96,100710,3651,024,597158,304
164A
Administration - Salaries & Wages16,045,91914,764,57913,717,08912,935,94310,220,2579,800,407
164B
Administration - Other Direct9,140,7239,562,3499,090,0238,355,4447,134,9235,103,363
164C
Administration - Construction





164D
Administration - Purchase of P,P&E179,992244,605197,92043,503123,472331,615
165B
Assistance Programs - Other Direct10,358,1149,963,4439,937,69410,550,03210,063,91511,315,503
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages32,42631,02413,93812,45019,02017,369
168B
Other Human Services - Other Direct13,34913,1768,34511,8276,5306,056
168C
Other Human Services - Construction





168D
Other Human Services - Purchase of P,P&E





169A
Legal Aid - Salaries & Wages





169B
Legal Aid - Other Direct





169C
Legal Aid - Construction





169D
Legal Aid - Purchase of P,P&E





170A
Human Serv. All Other - Salaries & Wages





170B
Human Serv. All Other - Other Direct1,729500


500
170C
Human Serv. All Other - Construction





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



800,000
171ACULTURE Recreation & Parks - Salaries & Wages150,290131,909134,476127,68194,96890,998
171BANDRecreation & Parks - Other Direct84,46491,46494,43488,42870,653171,756
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E19,84017,063218,15065,94519,504108,774
172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages

56,64249,49348,24547,014
173B
Museums - Other Direct70,00070,00077,297210,423165,030191,970
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages1,236,7361,233,0461,178,9621,149,6961,092,540984,487
174B
Libraries - Other Direct1,025,8041,055,2111,036,723932,361899,635870,505
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E35,721
21,850221,874106,299199,484
175A
All Other - Salaries & Wages





175B
All Other - Other Direct223,371215,658137,849


175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages39,69636,24133,31130,19030,59428,312
176B
Water & Sewer - Other Direct 60,98257,67537,04646,26056,39023,685
176C
Water & Sewer - Construction5,278,8802,742,482781,4362,627,7254,322,858814,775
176D
Water & Sewer - Purchase of P,P&E




12,150
177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees3,337,8443,681,6723,618,0314,063,5652,690,4533,165,360
178D
Public School - Principal8,796,2448,724,2508,182,3828,512,0006,459,0006,606,000
179B
Comm/Tech College - Interest & Fees375,772401,963432,208150,685182,327115,229
179D
Comm/Tech College - Principal789,308756,302934,838718,000701,000459,000
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees775,367730,508810,85816,893,122172,830
181D
All Other - Principal1,139,322857,781857,780


182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 97,148112,828123,059133,355122,08182,783
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement477,222420,860325,192380,698362,481337,292
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount5,749,5656,773,1716,564,7136,168,4405,189,1685,292,640
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 - Amount1,199,6801,160,5091,164,3921,074,3801,020,5241,129,147
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount34,105,99530,474,48029,219,37427,192,37527,301,17125,321,851
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount11,500,42917,435,41626,091,41524,663,0358,939,8595,743,859
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount2,821,5262,627,5992,254,9192,112,6662,031,4141,864,499
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount873,847558,3516,567,2831,822,451621,821481,447
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 - Amount190,342187,272183,600180,000171,513147,394
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 vehicles71,734,84159,084,27257,348,83855,335,95154,847,03051,233,718
206OTHERCurrent year's levy -- Motor vehicles (only)6,482,4656,111,1246,060,3966,230,3815,893,4406,064,270
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,497,7221,162,4601,064,267973,065920,689768,520
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles1,027,002926,773928,256867,126896,085894,371
209
Percentage of Taxes Collected All Property %96.7796.8096.8697.0197.0197.10
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.9198.0398.1498.2498.3298.50
211
Percentage of Taxes Collected Motor Vehicles %84.1684.8384.6886.0884.8085.25
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 Balance4,704,4314,440,0934,322,5954,226,8504,163,7234,830,645
214B
Capital Rev Funds - Hosp - Ending Balance4,960,6874,704,4314,440,0934,322,5954,226,8504,163,723
215APART 7Cash On Hand & in Bank - Debt Service Fund





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


519,9241,103,1082,751,713
215CINVESTCash On Hand & in Bank - All Other Funds147,994,026115,325,707127,233,842145,111,742105,338,72293,093,448
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 Designated74,56639,16573,97645,00064,47349,662
220B
Opening Balance(s) White Goods Account Undesignated-33,712

25,944-21,017-12,355
221
Total Revenue Credited to white Goods Account73,67576,25542,011117,89257,48857,333
222A
Total Expenditures for Operations41,74557,56626,82225,64230,00051,184
222B
Total Expenditures for Capital Improvements40,98317,00050,00091,208

222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated76,63574,56639,16573,97645,00064,473
223B
Ending Balance in White Goods Account Undesignated-44,834-33,712
-1,99025,944-21,017
224B
The Amount of White Goods Tax Actually Received58,23062,30427,56330,49626,97147,828
225B
Amount in 218 that would have been received if 100% eligible


56,322

226
Calculate Threshold Amount.


14,081

227
Total Tonnage of White Goods Scrap Metal Collected3244696086221,1551,073
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources251,202,281198,476,995196,423,394257,530,323184,382,627156,360,182
229BFISCALAmount - Subtract Refunding Debt Proceeds


16,464,179

229CSUMMARYAmount - Subtract Interfund Transfers In9,517,95111,547,1469,764,49512,301,94614,239,4087,945,528
229D
Amount - Net Revenues Per AFIR241,684,330186,929,849186,658,899228,764,198170,143,219148,414,654


Calculated amount241,684,330186,929,849186,658,899228,764,198170,143,219148,414,654


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses214,770,640206,578,546214,481,794216,915,114175,664,190150,061,868
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out9,517,95111,547,1469,764,49512,301,94614,239,4087,945,528
230D
Amount - Net Expenditures Per AFIR205,252,689195,031,400204,717,299204,613,168161,424,782142,116,340


Calculated amount205,252,689195,031,400204,717,299204,613,168161,424,782142,116,340


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialRodney N. Miller
951CERTI-TitleFinance Director
952FICATIONDate11/07/200811/12/200711/07/200611/28/200511/29/200411-25-03
953
ContactKenneth W. Maynor
954
TitleInternal Auditor
955
Telephone828-465-8452
956
Fax #828-465-8298


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20042005200620072008
County13.40%15.68%15.31%17.51%20.25%
Pop. Group16.89%17.91%18.09%19.24%18.26%
Statewide23.51%24.31%24.18%21.27%20.16%






Catawba County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20042005200620072008
County97.01%97.01%96.86%96.80%96.77%
Pop. Group97.28%97.59%96.81%97.92%97.83%
Statewide96.70%97.04%96.63%97.45%97.38%






Catawba County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20042005200620072008
County382334287242197
Pop. Group526570604624650
Statewide685704717796803






Catawba County


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

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Analysis of Revenue

20042005200620072008
Property Taxes414416424430508
Other Taxes3233363834
Sales Tax184194201223230
Sales & Services164160155139147
Intergovernmental240281293305367
Debt Proceeds6806210186
Other Miscellaneous604648192103
Total1,1621,5481,2521,2371,575

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Analysis of Revenue for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Property Taxes$77,928,302
$508
Other Taxes5,151,645
34
Sales Tax35,299,814
230
Sales & Services22,537,474
147
Intergovernmental56,367,532
367
Debt Proceeds28,607,000
186
Other Miscellaneous15,792,563
103
Total$241,684,330
$1,575





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Education$49,301,797
$321
Debt Service15,213,857
99
Human Services74,178,411
484
General Government15,690,555
102
Public Safety29,872,276
195
Other20,995,793
137
Total$205,252,689
$1,338




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Salaries & Wages$48,672,681
$317
Capital Outlay14,036,126
91
Other Operating86,102,498
562
Public School Capital11,500,429
75
Public School Current34,105,995
222
Other10,834,960
71
Total$205,252,689
$1,338




Population Group: 100,000 and Above

Last Updated 8/31/2009 11:32:59 AM