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		200920082007200620052004

Revenues by Source







Property Taxes$80,370,59477,928,30264,998,48663,267,36461,370,92060,623,954


Other Taxes4,592,7995,151,6455,774,4235,384,1304,901,0114,686,065


Sales Tax27,259,99535,299,81433,760,03429,984,79428,690,32526,988,267


Sales & Services20,035,68122,537,47420,943,51923,076,90823,678,21824,006,106


Intergovernmental42,937,46556,367,53246,037,22443,735,36641,524,64535,221,315


Debt Proceeds21,656,00028,607,0001,450,0009,200,00009,900,000


Other Miscellaneous12,000,77815,792,56313,966,16312,010,33768,599,0798,717,512


Total$208,853,312241,684,330186,929,849186,658,899228,764,198170,143,219










Expenditures by Function







Education$77,138,22349,301,79751,095,84664,132,99155,790,52738,894,265


Debt Service17,655,74015,213,85715,152,47614,836,09730,337,37210,205,610


Human Services55,248,81774,178,41165,417,63166,709,89066,398,71060,217,590


General Government17,770,84515,690,55515,876,53414,301,66113,389,31913,353,311


Public Safety30,850,10929,872,27631,399,77930,985,17624,118,91522,122,404


Other24,037,45320,995,79316,089,13413,751,48414,578,32516,631,602


Total$222,701,187205,252,689195,031,400204,717,299204,613,168161,424,782










Expenditures by Object







Salaries & Wages$47,977,22848,672,68144,081,98541,392,61040,884,35738,922,379


Capital Outlay15,771,24114,036,12615,833,30914,787,00110,065,76114,583,631


Other Operating74,206,19986,102,49875,899,30876,491,99290,449,70362,643,302


Public School Capital34,977,84511,500,42917,435,41626,091,41524,663,0358,939,859


Public School Current35,756,39834,105,99530,474,48029,219,37427,192,37527,301,171


Other14,012,27610,834,96011,306,90216,734,90711,357,9379,034,440


Total$222,701,187205,252,689195,031,400204,717,299204,613,168161,424,782










Per Capita Revenues by Source







Property Taxes$519508430424416414


Other Taxes303438363332


Sales Tax176230223201194184


Sales & Services129147139155160164


Intergovernmental277367305293281240


Debt Proceeds1401861062068


Other Miscellaneous77103928146460


Total$1,3481,5751,2371,2521,5481,162










Per Capita Expenditures by Function







Education$497321339430377265


Debt Service1149910010020570


Human Services357484433448449411


General Government115102105969191


Public Safety199195208208163151


Other1551371069299114


Total$1,4371,3381,2911,3741,3841,102










Per Capita Expenditures by Object







Salaries & Wages$310317292278277266


Capital Outlay102911059968100


Other Operating478562502514611427


Public School Capital2267511517516761


Public School Current231222202196184186


Other9071751127762


Total$1,4371,3381,2911,3741,3841,102










Group Average Per Capita Revenues by Source







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


Other Taxes465253524946


Sales Tax171217218205193183


Sales & Services101110109120111107


Intergovernmental277265250242239226


Debt Proceeds224207291133196192


Other Miscellaneous497180646446


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










Group Average Per Capita Expenditures by Function







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


Debt Service170152148137129118


Human Services356368362368374357


General Government11611811211210598


Public Safety205203193178165154


Other161162154148142136


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










Group Average Per Capita Expenditures by Object







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


Capital Outlay1009488807871


Other Operating542529505500483446


Public School Capital219201196172131129


Public School Current300295282265254248


Other123131132126130122


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











Number of Reporting (AFIR) Counties in Group252525242323


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








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$166,960,431 187,134,848 160,982,322 156,651,461 151,506,658 143,309,151

General Fund expenditures160,248,589 171,710,306 156,065,407 151,376,769 145,099,244 132,927,803

Operating transfers in1,030,276 1,187,011 2,272,066 1,680,797 4,081,616 104,353

Operating transfers out12,656,295 5,308,126 4,322,908 3,475,946 5,880,292 10,788,148

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

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

Excess of revenues and other sources over (under) expenditures and other uses($4,914,177)11,303,427 4,440,803 3,699,854 4,751,064 (302,447)










Fund balance available (FBA):







In dollars$36,656,569 35,854,943 27,823,572 23,713,443 23,676,312 19,264,743


FBA as a % of GF Net Expenditures:







 Unit's FBA %21.20%20.25%17.51%15.31%15.68%13.40%


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


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


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








Enterprise Funds:
Go to top of page






Solid Waste Water/Sewer













Combined financial results:







Working capital$40,786,028 $15,430,800 $16,515,919 $14,631,085 $14,287,260 $13,467,003


Net income46,749,714 (264,288)3,137,457 1,757,806 1,107,511 1,478,158


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year154,941 153,404 151,128 149,032 147,789 146,458


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


Cash & Investments at June 30th141,895,075 147,994,026 115,325,707 127,233,842 145,111,742 105,338,722


Investment Earnings5,537,484 6,461,677 5,883,289 4,349,776 3,065,849 733,551


Tax Rate Equivalent0.0375 0.0453 0.0440 0.0335 0.0238 0.0058


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


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


Latest year of Revaluation #N/A2007 2003 2003 2003 2003


January 1, Prior Year Assessed Valuation14,757,448,541 14,261,245,788 13,379,816,769 12,984,699,748 12,867,481,650 12,635,959,798


Tax Rate0.5350 0.5350 0.4900 0.4900 0.4800 0.4800


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


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio97.94 97.94 94.58 96.47 99.30 99.65


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


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


Assessed Valuation adjusted for Assessed to Sales Ratio15,067,846,172 14,561,206,645 14,146,560,339 13,459,831,811 12,958,188,973 12,680,340,991


Tax Rate Adjusted0.5240 0.5240 0.4634 0.4727 0.4766 0.4783


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


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected96.30 96.77 96.80 96.86 97.01 97.01


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


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


Percent Collected Excluding Motor Vehicles97.34 97.91 98.03 98.14 98.24 98.32


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


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


Percent Collected Motor Vehicles Only 84.46 84.16 84.83 84.68 86.08 84.80


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


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


Tax Uncollected2,991,989 2,524,724 2,089,233 1,992,523 1,840,191


Tax Rate Equivalent0.0203 0.0177 0.0156 0.0153 0.0143 0.0000










Debt Information2009 2008 2007 2006 2005 2004


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


Ratings:







 Fitch







 Moody's
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 S & P
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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 Government23,765,000 30,160,000 36,540,000 42,815,000 49,340,000 55,880,000


Total23,765,000 30,160,000 36,540,000 42,815,000 49,340,000 55,880,000


Total Per Capita153 197 242 287 334 382


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


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.1577%0.2071%0.2583%0.3181%0.3808%0.4407%


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


 Total per Assessed Valuation Adjusted for Current Year Sales - Statewide1.1300%0.7500%0.8000%0.7900%0.8200%0.8400%


 Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$6,771,353 7,000,0000000


--General Government*99,274,11782,975,33364,731,66768,795,00063,045,0009,900,000


Total*106,045,47089,975,33364,731,66768,795,00063,045,0009,900,000


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




Revenue Bond Debt 17,515,000 18,955,000 20,340,000 21,675,000 22,960,000 25,644,224


Total Debt Listed Above*$123,560,470 108,930,33385,071,66790,470,00086,005,00035,544,224








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)1,747,5551,933,5531,939,1011,701,3131,407,0251,407,025


Article 42 (60% restricted)3,451,1533,826,1413,837,7023,371,8502,776,6312,776,631


Interest on restricted sales taxes500,605406,453252,867239,68863,05863,058

Withdrawals from the State Public School Building Capital Fund864,1001,749,5951,329,4661,389,0501,037,7581,037,758

Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts21,656,00022,307,000
9,200,0009,900,0009,900,000


Interest on public school debt proceeds158,538120,953399,722823,97951,25451,254

Unrestricted sources8,287,54810,032,81311,034,1149,586,5624,555,2144,555,214

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







Total Sources39,835,32043,314,92618,792,97226,312,44219,790,94019,790,940









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 outlay1,747,5551,933,5532,023,9811,781,6941,407,0251,407,025

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay3,451,1533,826,0744,005,6893,531,1572,839,6892,839,689

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay864,1001,749,5951,329,4661,389,0501,037,7581,037,758

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)14,022,01912,134,08812,405,92211,800,4139,149,4539,149,453


Public school capital outlay:







From Capital Projects Funds28,915,0373,991,20710,076,28019,389,5143,655,3873,655,387


From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses48,999,86423,634,51729,841,33837,891,82818,089,31218,089,312









Sources of county funding over (under) uses of county funding-9,164,54419,680,409-11,048,366-11,579,3861,701,6281,701,628









Add: Beginning Balance, July 1, Prior Year






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









Equals: Ending Balance, June 30, Current Year






Total ending balance24,959,06734,123,61114,443,20225,491,568-35,348,805-35,348,805

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes907,125406,520





Unexpended proceeds from other sources restricted







for public school capital outlay24,051,94233,717,09114,443,20225,491,568-35,348,805-35,348,805









Additional Information:






Average daily membership
24,83024,69924,43824,03123,836

Adjusted unit-wide tax rate0.52400.52400.46340.47270.47660.4783

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

Assessed valuation per student
574,355541,715531,332535,453530,121

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 Year154,941153,404151,128149,032147,789146,458
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 Assets204,812,195258,985,030214,856,547218,711,562229,328,546186,601,398
1.5BFISCAL Governmental Activities Liabilities141,720,639140,498,428119,577,860130,793,352129,827,65980,469,478
3.5ASUMMARYBusiness Type Activities Assets92,492,65038,661,56835,399,79032,050,66130,448,56329,454,150
3.5B
Business Type Activities Liabilties14,925,5557,844,1874,318,1214,106,4494,262,1574,375,255
6.5A
Fiduciary Funds Assets85,58092,074101,193103,978112,479202,419
6.5B
Fiduciary Funds Liabilties85,58092,074101,193103,978112,479202,419
10PART 2Current Collections Of Unit Wide Levy77,974,46375,692,58363,106,16461,416,86759,726,14258,923,696
11TAXCurrent Collections of Special Tax District 3,684,6933,620,3153,180,2662,914,9422,592,1232,487,927
12REVENUESPrior Years' Levy Collections1,925,3731,806,6141,525,1091,485,2271,321,0631,385,286
13
Penalties and Interest470,758429,105367,213365,270323,715314,972
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax449,890644,574772,552846,532669,946580,899
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax162,410169,794159,521151,128142,354138,783
18.1
Solid Waste Disposal Tax45,097




19
1% Local Government Option Sales Tax12,153,26515,325,30514,773,20813,108,08113,675,84212,715,375
20
1/2% Local Government Option Sales Tax (40)5,825,1846,445,1766,463,6715,671,0444,899,6534,690,084
21
1/2% Local Government Option Sales Tax (42)5,751,9226,376,9026,396,1705,619,7504,848,1774,627,718
21.1
1/2% Local Government Option Sales Tax (44)3,529,6247,152,4316,126,9855,585,9195,266,6534,955,090
22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges
374,348809,568761,532719,926803,497
25
Gross Receipts Tax on Short Term Leased Vehicles70,26076,60692,15551,44674,58941,434
26
White Goods Disposal Tax48,22558,23062,30427,563101,44226,971
27
Privilege Licenses23,93725,12727,01626,52827,49329,045
28
Other Licenses108,287182,651671,041604,459573,138577,509
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 Government21,70044,645
603,7554,850
34
Public Safety595,92297,853265,924160,102141,806246,242
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection15,9579,532326,316629101,7118,525
39
Econ. & Phys. Dev. - Housing/Comm. Dev.247,762144,429168,642462,126834,761148,186
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health205,402284,539242,306162,962131,803268,575
42
Human Services: Mental Health
953,625611,668530,179421,617497,450
43
Human Services: Hospitals





44
Human Services: Social Services10,020,2169,569,64110,821,11110,782,6869,767,3899,402,300
45
Human Services: All Other





46
Culture and Recreation





46.5STATENC Education Lottery Proceeds3,169,8212,938,417



47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax33,16913,81727,9679,91423,65827,904
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges1,268,696206,536270,544241,402211,537195,733
51
Beer and Wine Tax366,585369,567360,159348,170345,733336,917
52
Court Costs - Facilities, Jail and Arrest Fees265,460296,916290,684282,763299,020298,685
53
Public School Building Capital Fund864,1001,749,5951,329,4661,389,0501,393,6611,037,758
54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government827,787823,271317,262193,158189,290128,164
59
Public Safety855,8401,037,239690,265624,604867,944461,589
60
Transportation





61
Environmental Protection114,433220,821335,42891,16883,39287,298
62
Econ. & Phys. Dev. - Housing/Community Dev19,944321,2341,056,673110,054135,240329,947
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other63,351125,000

15,70713,603
64
Human Services: Health 1,882,6981,748,9491,531,5771,493,5071,483,0731,295,311
65
Human Services: Mental Health119,16014,419,3638,766,6318,787,4888,031,0586,353,389
66
Human Services: Hospitals





67
Human Services: Social Services14,209,13213,724,53413,191,48212,908,24912,813,89312,014,310
68
Human Services: All Other





69
Culture and Recreation157,294218,378168,356199,188158,011165,262
70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government934,5571,242,118903,838413,474190,320692,624
73
Public Safety958,859601,848576,737523,908507,682419,462
74
Transportation





75
Environmental Protection27,60629,99522,35521,77521,77518,684
76
Economic And Physical Development1,562,4581,259,902483,788439,300980,226361,390
77
Human Services: Health, Mental Hlt & Hosp887,299676,097372,056250,14888,69373,901
78
Human Services: Social Services3,172,3033,174,6132,839,1002,646,1132,205,754285,501
79
Human Services: All Other





80PERMITS Culture And Recreation69,95465,05866,88959,49475,04152,605
81& FEESBuilding Permits1,181,8382,601,1132,205,4751,631,3651,952,2391,471,068
82
Register of Deeds562,730708,905816,818842,050809,324964,893
83
Inspection Fees258,789361,919405,564390,514369,881244,113
84
Concealed Handgun Permits63,25025,89723,54023,31011,02521,890
85
Other Permits612,534404,937322,127327,496315,445257,128
86SALES &Parking Revenues





87SERVICESRents and Royalties118,659115,163110,688114,708102,87199,114
88
Airport





89
Fire Protection Charges





90
Solid Waste5,875,1056,625,8967,506,5175,879,6916,154,9066,164,825
91
Ambulance and Rescue Squad Charges4,956,7634,571,5633,758,8763,459,4892,822,2972,255,617
92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues62,29862,14163,42753,91148,83545,520
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health6,565,8586,181,7045,808,3296,017,1076,091,3025,722,182
97
Client and Third Party Payments - Ment Hlth
2,830,2661,873,9235,685,0367,295,0888,715,813
98
Client and Third Party Payments - Soc Serv313,920449,098391,655323,593237,71985,145
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services2,143,0781,701,6431,430,1041,543,373925,200917,890
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds



25,46019,721
104
Investment Earnings - All Other Funds5,537,4846,461,6775,883,2894,349,7763,065,849733,551
105
Special Assessments





106
Private Contributions and Other Donations103,063336,659532,641156,793349,82869,932
107
Sales of Materials and Fixed Assets46,86966,205259,129569,2386,55346,031
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax47,71347,24746,11834,64143,88242,696
110
Mixed Drink Surcharge77,33576,134212,278208,565197,905193,550
111
ABC Profit Distribution967,665865,866542,374691,435552,095806,450
112
Other Miscellaneous Revenues2,541,5083,136,0042,716,8102,785,1542,773,8933,821,989
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch21,656,00028,607,0001,450,0009,200,000
9,900,000
115
Other
700,000

58,125,70024,500
116NON-REVFines and Forfeitures994,0151,081,0981,126,0951,070,4191,105,1251,472,428
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units36,823,44236,041,06034,111,19332,979,190

120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes294,820274,023287,215316,865

123
Prepaid Privilege Licenses15,45515,72517,55017,153

124
Assistance Passed Directly To Recipients175,458,833152,471,909139,342,616132,780,296

125APART 4Governing Body - Salaries & Wages





125BGENERALGoverning Body - Other Direct162,988159,107251,785284,538231,711225,586
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages1,446,6521,353,2711,366,1651,287,0161,168,618963,339
126B
Administration - Other Direct611,889470,368485,764433,211432,033480,588
126C
Administration - Construction





126D
Administration - Purchase of P,P&E


17,363

127A
Elections - Salaries & Wages307,964302,954169,420168,262174,103132,857
127B
Elections - Other Direct140,412299,826177,072188,074274,873109,019
127C
Elections - Construction





127D
Elections - Purchase of P,P&E

144,538610,83934,3411,062,088
128A
Finance - Salaries & Wages752,142741,934696,874664,724621,152585,460
128B
Finance - Other Direct739,501723,744631,559603,928554,717523,942
128C
Finance - Construction





128D
Finance - Purchase of P,P&E
20,97722,223


129A
Taxes - Salaries & Wages1,267,2901,287,8521,220,9941,182,3841,127,0641,092,330
129B
Taxes - Other Direct687,960645,470617,526878,025592,128510,313
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E
15,66879,33220,08580,023200,794
130A
Legal - Salaries & Wages252,806214,226206,634178,687169,634160,159
130B
Legal - Other Direct71,74151,23260,33565,79548,10250,552
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages461,486391,468380,290345,907336,761309,066
131B
Register of Deeds - Other Direct403,708407,684410,217410,548324,820281,772
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
43,516
48,549

132A
Public Buildings - Salaries & Wages




320,517
132B
Public Buildings - Other Direct1,208,4901,145,5791,003,780897,837874,1621,011,711
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E305,226278,231161,810196,92098,135147,140
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct11,0144,0488,54113,40013,5881,549
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E22,255
47,426


134A
Central Services - Salaries & Wages1,964,6191,774,5801,692,4681,579,8441,419,9091,045,056
134B
Central Services - Other Direct2,001,3141,892,0411,553,1021,359,0851,277,2961,026,548
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E716,307639,8871,763,182199,183111,58350,445
135A
Gen. Govt. All Other - Salaries & Wages



69,104
135B
Gen. Govt. All Other - Other Direct4,227,3062,826,8922,725,4972,667,4573,340,9013,059,542
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E7,775


14,5612,938
136APUBLICSheriff & Communications - Salaries & Wages4,549,0444,213,0653,812,3233,645,6933,490,5843,356,013
136BSAFETYSheriff & Communications - Other Direct2,035,6871,847,6891,504,1741,508,6321,411,7161,318,316
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E494,937449,476374,449233,804291,233257,039
137A
Jail - Salaries & Wages2,527,5802,434,9041,235,339738,076730,036694,381
137B
Jail - Other Direct2,874,2182,720,9012,046,2971,772,3551,602,3971,648,549
137C
Jail - Construction137,4961,102,7206,633,6858,226,0921,611,387424,267
137D
Jail - Purchase of P,P&E
28,06718,71026,92028,393
138A
Emergency Communications - Salaries & Wages1,055,603919,154963,964918,989940,589875,876
138B
Emergency Communications - Other Direct862,755818,961794,059897,029731,085854,687
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E66,962418,530254,896329,075867,606123,917
139A
Emergency Management - Salaries & Wages224,791211,178206,558209,140190,279184,017
139B
Emergency Management - Other Direct465,123189,181312,589191,858289,205296,665
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E
44,46470,154338,437213,9611,272,888
140A
Fire - Salaries & Wages120,558104,529118,036116,661112,296105,178
140B
Fire - Other Direct3,956,9873,597,7383,140,3323,046,5362,926,5522,665,307
140C
Fire - Construction





140D
Fire - Purchase of P,P&E

35,747
41,855
141A
Inspectors - Salaries & Wages978,4661,028,549949,759929,403917,965958,652
141B
Inspectors - Other Direct639,763642,625553,001470,667296,787317,338
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E349,52755,72657,93469,81376,30789,306
142A
Rescue Units - Salaries & Wages4,459,1834,297,9704,116,7963,754,4073,486,2943,190,911
142B
Rescue Units - Other Direct2,673,3402,793,8892,423,3422,253,3042,231,2611,954,349
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E545,234452,740406,302269,994428,495550,942
143A
Animal Control - Salaries & Wages290,943227,366246,526198,846201,452136,787
143B
Animal Control - Other Direct336,020234,190193,807142,572139,20292,231
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E173,691125,68838,00054,677132,48464,773
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct85,200120,40068,80064,05088,95070,525
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages20,34925,4112,213


145B
Pub. Safety All Other - Other Direct305,931192,795137,327129,895126,491134,928
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 & Wages1,212,1781,206,8651,144,7541,093,5801,069,163985,481
152BMENTALSolid Waste - Other Direct3,205,1363,230,0852,941,0852,705,2932,685,6302,091,102
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E2,646,3444,465,0062,419,9092,647,6752,189,0113,669,931
153A
Drainage & Watershed - Salaries & Wages140,700145,79186,80767,27569,845
153B
Drainage & Watershed - Other Direct47,71853,00430,57929,80826,292
153C
Drainage & Watershed - Construction





153D
Drainage & Watershed - Purchase of P,P&E
94027,582


154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages105,457101,92198,05294,21888,87870,935
155B
Environ. All Other - Other Direct81,15684,82178,43271,38263,33258,232
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages1,094,4421,067,8641,046,685984,558909,653819,070
156BPHYSPlanning & Zoning - Other Direct537,989471,604528,901463,165491,979486,111
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E154,885
45,82371,98843,6905,017
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct775,1081,111,0641,170,246749,832

157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct278,002120,246189,566232,837122,856158,085
158C
Community Development - Construction





158D
Community Development - Purchase of P,P&E
1,575
3,15011,025
159A
Agriculture Extension - Salaries & Wages190,292187,960187,973185,407169,233150,816
159B
Agriculture Expansion - Other Direct135,977133,214111,210101,17395,94784,047
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E
12,671

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 & Wages113,939130,112100,51393,27989,137261,083
161B
Econ. Dev. All Other - Other Direct43,63154,92442,99658,107693,966612,378
161C
Econ. Dev. All Other - Construction





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


106,98117,45380,173
162AHUMANHealth - Salaries & Wages6,678,3536,317,6186,027,2535,738,6795,211,8514,574,942
162BSERVICESHealth - Other Direct5,098,5015,191,0324,673,8544,389,9184,675,6974,255,577
162C
Health - Construction





162D
Health - Purchase of P,P&E8,100
76,485
93,647164,331
163A
Mental Health - Salaries & Wages
2,481,0721,808,7902,083,1573,815,3046,443,829
163B
Mental Health - Other Direct24,21717,101,38110,317,89313,707,92212,739,8279,176,505
163C
Mental Health - Construction





163D
Mental Health - Purchase of P,P&E
365,811
96,100710,3651,024,597
164A
Administration - Salaries & Wages16,208,37316,045,91914,764,57913,717,08912,935,94310,220,257
164B
Administration - Other Direct8,314,3329,140,7239,562,3499,090,0238,355,4447,134,923
164C
Administration - Construction





164D
Administration - Purchase of P,P&E97,118179,992244,605197,92043,503123,472
165B
Assistance Programs - Other Direct11,358,03110,358,1149,963,4439,937,69410,550,03210,063,915
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages34,72632,42631,02413,93812,45019,020
168B
Other Human Services - Other Direct13,82213,34913,1768,34511,8276,530
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 Direct1,0001,729500


170C
Human Serv. All Other - Construction





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




800,000
171ACULTURE Recreation & Parks - Salaries & Wages194,353150,290131,909134,476127,68194,968
171BANDRecreation & Parks - Other Direct106,97184,46491,46494,43488,42870,653
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E201,06719,84017,063218,15065,94519,504
172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages


56,64249,49348,245
173B
Museums - Other Direct72,10070,00070,00077,297210,423165,030
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages1,283,0741,236,7361,233,0461,178,9621,149,6961,092,540
174B
Libraries - Other Direct1,024,4781,025,8041,055,2111,036,723932,361899,635
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E
35,721
21,850221,874106,299
175A
All Other - Salaries & Wages





175B
All Other - Other Direct243,047223,371215,658137,849

175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages41,86539,69636,24133,31130,19030,594
176B
Water & Sewer - Other Direct 67,17560,98257,67537,04646,26056,390
176C
Water & Sewer - Construction9,844,3175,278,8802,742,482781,4362,627,7254,322,858
176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees291,759




177DSERVICEWater & Sewer - Principal228,647




178B
Public School - Interest & Fees3,964,7033,337,8443,681,6723,618,0314,063,5652,690,453
178D
Public School - Principal10,057,3168,796,2448,724,2508,182,3828,512,0006,459,000
179B
Comm/Tech College - Interest & Fees395,816375,772401,963432,208150,685182,327
179D
Comm/Tech College - Principal837,120789,308756,302934,838718,000701,000
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees706,981775,367730,508810,85816,893,122172,830
181D
All Other - Principal1,173,3981,139,322857,781857,780

182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 108,78697,148112,828123,059133,355122,081
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement511,935477,222420,860325,192380,698362,481
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount2,817,5805,749,5656,773,1716,564,7136,168,4405,189,168
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 - Amount1,291,3991,199,6801,160,5091,164,3921,074,3801,020,524
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount35,756,39834,105,99530,474,48029,219,37427,192,37527,301,171
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount34,977,84511,500,42917,435,41626,091,41524,663,0358,939,859
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount3,200,0002,821,5262,627,5992,254,9192,112,6662,031,414
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount3,203,980873,847558,3516,567,2831,822,451621,821
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 - Amount3,303,265




197A
Multi-Cty or Mun Library District - Recipient





197B
Multi-Cty or Mun Library District - Item #





197C
Multi-Cty or Mun Library District - Amount196,052190,342187,272183,600180,000171,513
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 vehicles74,489,03871,734,84159,084,27257,348,83855,335,95154,847,030
206OTHERCurrent year's levy -- Motor vehicles (only)6,477,4136,482,4656,111,1246,060,3966,230,3815,893,440
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,985,1221,497,7221,162,4601,064,267973,065920,689
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles1,006,8671,027,002926,773928,256867,126896,085
209
Percentage of Taxes Collected All Property %96.3096.7796.8096.8697.0197.01
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.3497.9198.0398.1498.2498.32
211
Percentage of Taxes Collected Motor Vehicles %84.4684.1684.8384.6886.0884.80
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 Balance4,960,6874,704,4314,440,0934,322,5954,226,8504,163,723
214B
Capital Rev Funds - Hosp - Ending Balance5,165,6274,960,6874,704,4314,440,0934,322,5954,226,850
215APART 7Cash On Hand & in Bank - Debt Service Fund





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



519,9241,103,108
215CINVESTCash On Hand & in Bank - All Other Funds141,895,075147,994,026115,325,707127,233,842145,111,742105,338,722
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 Designated76,63574,56639,16573,97645,00064,473
220B
Opening Balance(s) White Goods Account Undesignated-44,834-33,712

25,944-21,017
221
Total Revenue Credited to white Goods Account95,33673,67576,25542,011117,89257,488
222A
Total Expenditures for Operations30,89841,74557,56626,82225,64230,000
222B
Total Expenditures for Capital Improvements56,65440,98317,00050,00091,208
222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated162,89876,63574,56639,16573,97645,000
223B
Ending Balance in White Goods Account Undesignated-123,313-44,834-33,712
-1,99025,944
224B
The Amount of White Goods Tax Actually Received48,22558,23062,30427,56330,49626,971
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 Collected2153244696086221,155
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources262,512,956251,202,281198,476,995196,423,394257,530,323184,382,627
229BFISCALAmount - Subtract Refunding Debt Proceeds



16,464,179
229CSUMMARYAmount - Subtract Interfund Transfers In48,646,9279,517,95111,547,1469,764,49512,301,94614,239,408
229D
Amount - Net Revenues Per AFIR213,866,029241,684,330186,929,849186,658,899228,764,198170,143,219


Calculated amount208,853,312241,684,330186,929,849186,658,899228,764,198170,143,219


Amounts in AGREEMENT??NoYesYesYesYesYes


Difference5,012,717




230A
Amount - Total Expend & Other Financing Uses271,348,114214,770,640206,578,546214,481,794216,915,114175,664,190
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out48,646,9279,517,95111,547,1469,764,49512,301,94614,239,408
230D
Amount - Net Expenditures Per AFIR222,701,187205,252,689195,031,400204,717,299204,613,168161,424,782


Calculated amount222,701,187205,252,689195,031,400204,717,299204,613,168161,424,782


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialRodney N. Miller
951CERTI-TitleFinance Director
952FICATIONDate11/04/200911/07/200811/12/200711/07/200611/28/200511/29/2004
953
ContactKenneth W. Maynor
954
TitleInternal Auditor
955
Telephone828-465-8210
956
Fax #828-465-8298


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20052006200720082009
County15.68%15.31%17.51%20.25%21.20%
Pop. Group17.91%18.09%19.24%18.26%19.33%
Statewide24.31%24.18%23.53%20.15%20.62%






Catawba County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20052006200720082009
County97.01%96.86%96.80%96.77%96.30%
Pop. Group97.59%96.81%97.92%97.83%97.61%
Statewide97.04%96.63%97.45%97.38%97.18%






Catawba County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20052006200720082009
County334287242197153
Pop. Group570604624650769
Statewide7047177968031,234






Catawba County


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

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Analysis of Revenue

20052006200720082009
Property Taxes416424430508519
Other Taxes3336383430
Sales Tax194201223230176
Sales & Services160155139147129
Intergovernmental281293305367277
Debt Proceeds06210186140
Other Miscellaneous464819210377
Total1,5481,2521,2371,5751,348

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$80,370,594
$519
Other Taxes4,592,799
30
Sales Tax27,259,995
176
Sales & Services20,035,681
129
Intergovernmental42,937,465
277
Debt Proceeds21,656,000
140
Other Miscellaneous12,000,778
77
Total$208,853,312
$1,348





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$77,138,223
$497
Debt Service17,655,740
114
Human Services55,248,817
357
General Government17,770,845
115
Public Safety30,850,109
199
Other24,037,453
155
Total$222,701,187
$1,437




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$47,977,228
$310
Capital Outlay15,771,241
102
Other Operating74,206,199
478
Public School Capital34,977,845
226
Public School Current35,756,398
231
Other14,012,276
90
Total$222,701,187
$1,437




Population Group: 100,000 and Above

Last Updated 3/15/2010 8:32:46 AM