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



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



Cherokee County





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

Revenues by Source







Property Taxes$15,450,81113,584,52613,517,19211,957,33811,329,5998,196,510


Other Taxes2,391,3392,213,2422,245,1822,461,8631,900,8431,516,621


Sales Tax5,933,1687,214,5927,441,6146,878,4556,185,2775,652,941


Sales & Services3,116,5773,286,4922,271,5322,087,7321,834,2171,651,267


Intergovernmental8,595,6827,364,6038,037,5977,400,38810,494,0345,511,192


Debt Proceeds4,091,47902,804,5008,269,4243,810,0003,670,312


Other Miscellaneous2,664,4182,480,7643,495,2572,685,7313,175,2002,078,141


Total$42,243,47436,144,21939,812,87441,740,93138,729,17028,276,984










Expenditures by Function







Education$9,326,2867,454,8215,399,8954,479,8326,161,4898,020,284


Debt Service3,134,9523,403,0153,577,9852,646,0112,704,7154,092,439


Human Services7,972,1477,995,4357,929,3067,842,1417,819,8547,003,553


General Government3,065,8803,259,6163,315,3173,622,2242,696,0532,390,171


Public Safety10,992,49015,947,73812,319,7799,454,5247,636,4666,534,015


Other6,697,1564,325,2798,244,0606,056,8058,867,1094,020,207


Total$41,188,91142,385,90440,786,34234,101,53735,885,68632,060,669










Expenditures by Object







Salaries & Wages$14,257,46713,700,9628,902,5827,923,2147,168,4026,490,369


Capital Outlay3,610,5037,408,5349,702,5536,180,6897,882,8283,282,306


Other Operating10,759,7999,988,29513,009,42012,177,79211,338,90211,421,734


Public School Capital3,844,2891,562,0311,048,305416,3972,342,5914,545,139


Public School Current4,877,3634,361,6563,892,0203,664,9353,442,6683,131,925


Other3,839,4905,364,4264,231,4623,738,5103,710,2953,189,196


Total$41,188,91142,385,90440,786,34234,101,53735,885,68632,060,669










Per Capita Revenues by Source







Property Taxes$569501503455442325


Other Taxes888284947460


Sales Tax219267278263241224


Sales & Services11512285807165


Intergovernmental317273300283408218


Debt Proceeds1510105316148145


Other Miscellaneous989213010312482


Total$1,5571,3371,4851,5941,5081,119










Per Capita Expenditures by Function







Education$343275202172241317


Debt Service116126133101105162


Human Services294296296300304277


General Government11312112413810595


Public Safety405590459361297258


Other247160307231345159


Total$1,5181,5681,5211,3031,3971,268










Per Capita Expenditures by Object







Salaries & Wages$526507332303279257


Capital Outlay133274362236307130


Other Operating395370485465442451


Public School Capital14258391691180


Public School Current180161145140134124


Other142198158143144126


Total$1,5181,5681,5211,3031,3971,268










Group Average Per Capita Revenues by Source







Property Taxes$525$530$528$504$468$453


Other Taxes546062676154


Sales Tax184225233216205192


Sales & Services164192185182170155


Intergovernmental221225222230211210


Debt Proceeds9011711621575106


Other Miscellaneous496678735450


Total$1,287$1,415$1,424$1,487$1,244$1,220










Group Average Per Capita Expenditures by Function







Education$337$321$332$316$284$276


Debt Service1241181041049194


Human Services284335340336316295


General Government137139136127115111


Public Safety282268257232211188


Other221242236213200179


Total$1,385$1,423$1,405$1,328$1,217$1,143










Group Average Per Capita Expenditures by Object







Salaries & Wages$340$351$325$307$284$268


Capital Outlay14615014311211069


Other Operating497510516506460457


Public School Capital107931161129189


Public School Current201202196185177171


Other941171091069589


Total$1,385$1,423$1,405$1,328$1,217$1,143











Number of Reporting (AFIR) Counties in Group202123232324


Average Population of Group37,10336,93237,49437,02636,58736,677








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$33,742,894 32,202,065 32,449,611 29,262,128 26,649,186 22,672,635

General Fund expenditures33,992,779 32,323,155 30,521,917 29,041,555 25,673,685 24,745,631

Operating transfers in0 4,546 0 72,614 392,427 257,771

Operating transfers out650,726 698,117 486,677 1,662,064 450,835 1,060,554

Proceeds from capital leases and installment purchases920,124 0 481,417 703,917 310,000 2,080,961

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses$19,513 (814,661)1,922,434 (664,960)1,227,093 (794,818)










Fund balance available (FBA):







In dollars$5,515,159 4,348,021 6,064,879 4,089,222 4,555,874 4,085,121


FBA as a % of GF Net Expenditures:







 Unit's FBA %16.35%13.17%19.87%13.63%17.65%17.22%


 Group weighted average FBA %23.94%22.65%27.66%27.36%27.62%26.21%


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


Number of Reporting Counties in Group (Audit)18 22 23 23 23 24








Enterprise Funds:
Go to top of page






Other













Combined financial results:







Working capital($54,188)($41,100)($988,207)$0 $0 $0


Net income(100,658)(86,832)986,784 0 0 0


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year27,128 27,026 26,816 26,180 25,690 25,280


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Cash & Investments at June 30th8,542,284 7,586,570 7,841,228 9,151,060 8,566,794 6,099,016


Investment Earnings167,406 519,613 935,832 464,428 210,543 90,612


Tax Rate Equivalent0.0039 0.0191 0.0378 0.0202 0.0093 0.0064


Tax Rate Equivalent Group weighted average0.0097 0.0247 0.0301 0.0235 0.0141 0.0061


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 1996


January 1, Prior Year Assessed Valuation4,258,887,625 2,723,028,874 2,473,636,158 2,298,583,426 2,271,013,829 1,418,553,803


Tax Rate0.3850 0.5200 0.5200 0.5200 0.5200 0.5700


Tax Rate Group weighted average0.4666 0.4852 0.5025 0.5209 0.5748 0.5882


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio98.20 98.20 74.80 81.88 96.86 60.34


Assessment -to-Sales Ratio Group Average88.12 87.54 85.35 87.96 80.62 83.04


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


Assessed Valuation adjusted for Assessed to Sales Ratio4,336,952,775 2,772,941,827 3,307,000,211 2,807,258,703 2,344,635,380 2,350,934,377


Tax Rate Adjusted0.3781 0.5106 0.3890 0.4258 0.5037 0.3439


Tax Rate Adjusted Group weighted average0.4112 0.4248 0.4289 0.4582 0.4634 0.4885


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected93.71 94.40 95.50 94.19 94.36 93.38


Percent Collected Group weighted average96.05 96.23 96.48 96.09 95.87 95.50


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


Percent Collected Excluding Motor Vehicles94.40 95.61 96.85 95.72 95.55 94.98


Percent Collected Excluding Motor Vehicles Group weighted average96.84 97.19 97.55 97.24 96.99 96.72


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


Percent Collected Motor Vehicles Only 82.77 81.27 82.56 76.71 82.02 82.30


Percent Collected Motor Vehicles Only Group weighted average85.79 85.37 84.90 85.01 85.08 84.24


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


Tax Uncollected977,956 765,553 589,440 700,038 642,645


Tax Rate Equivalent0.0230 0.0281 0.0238 0.0305 0.0283 0.0000










Debt Information2009 2008 2007 2006 2005 2004


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Ratings:







 Fitch







 Moody's







 S & P
















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 Government0 0 0 0 0 0


Total0 0 0 0 0 0


Total Per Capita0 0 0 0 0 0


Total Per Capita for the Population Group161 207 270 255 239 254


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1400%0.1600%0.2200%0.2400%0.2400%0.2800%


 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*$923,470 1,354,8622,035,4562,961,7413,876,8814,781,266


--General Government*19,315,93718,233,03720,322,72120,150,35014,175,66411,913,101


Total*20,239,40719,587,89822,358,17723,112,09118,052,54616,694,367


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




Revenue Bond Debt 480,681 508,956 537,232 565,507 0 0


Total Debt Listed Above*$20,720,088 20,096,85522,895,40923,677,59818,052,54616,694,367








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)393,947441,028427,286382,683335,085335,085


Article 42 (60% restricted)779,266874,011845,760758,098676,880676,880


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund125,000125,000380,000143,500124,990124,990

Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts3,171,355






Interest on public school debt proceeds2,619


4,6434,643

Unrestricted sources647,252888,118473,462384,304


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







Total Sources5,213,9282,492,1572,126,5081,668,5851,141,5981,141,598









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)393,947441,028427,286382,683335,085335,085


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)442,125395,044408,786434,887500,987500,987


Public school capital outlay153,703375,757574,84332,09325,07425,074

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)125,000125,000125,000143,500124,990124,990


Public school capital outlay






Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)



169,751169,751


Public school capital outlay:







From Capital Projects Funds2,948,845298,156
118,8503,883,5383,883,538


From General Fund and all other funds741,741888,118473,462265,454636,526636,526


Fair market value of assets donated to public school county







Total Uses4,805,3612,523,1032,009,3771,377,4675,675,9515,675,951









Sources of county funding over (under) uses of county funding408,567-30,946117,131291,118-4,534,353-4,534,353









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes350,387247,177385,04693,928


Unexpended proceeds from other sources restricted







for public school capital outlay120,844255,000

1,960,0801,960,080









Equals: Ending Balance, June 30, Current Year






Total ending balance879,798471,231502,177385,046-2,574,273-2,574,273

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes533,825350,387247,177385,046150,819150,819


Unexpended proceeds from other sources restricted







for public school capital outlay345,973120,844255,000
-2,725,092-2,725,092









Additional Information:






Average daily membership
3,7363,7073,7013,6853,684

Adjusted unit-wide tax rate0.37810.51060.38900.42580.50370.3439

Weighted average adjusted unit-wide tax rate for population group0.41120.42480.42890.45820.46340.4885

Assessed valuation per student
728,862667,288621,071616,286385,058

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 Year27,12827,02626,81626,18025,69025,280
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 Assets45,227,86143,588,48342,261,30038,369,82925,960,47621,890,010
1.5BFISCAL Governmental Activities Liabilities30,029,60729,445,92430,837,27530,506,06423,720,82223,064,022
3.5ASUMMARYBusiness Type Activities Assets3,334,3413,459,997



3.5B
Business Type Activities Liabilties1,098,8251,123,823



6.5A
Fiduciary Funds Assets86,910317,45489,797115,82269,10756,029
6.5B
Fiduciary Funds Liabilties86,910317,45489,797115,82269,10756,029
10PART 2Current Collections Of Unit Wide Levy14,769,12012,917,02012,454,22811,231,22710,742,6167,554,029
11TAXCurrent Collections of Special Tax District 1,549,4101,449,7721,259,1601,150,8101,050,902835,641
12REVENUESPrior Years' Levy Collections524,706523,264849,765567,291440,370494,671
13
Penalties and Interest156,985144,242213,199158,820146,613147,810
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax181,304270,526496,133845,814481,604337,401
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax35,16443,54735,51343,12328,582
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax2,626,3932,990,0033,252,0483,073,1072,896,7632,532,097
20
1/2% Local Government Option Sales Tax (40)1,313,1551,470,0931,424,2871,275,6101,085,2251,047,789
21
1/2% Local Government Option Sales Tax (42)1,298,7761,456,6841,409,6001,263,4971,074,8321,036,057
21.1
1/2% Local Government Option Sales Tax (44)694,8441,297,8121,355,6791,266,2411,128,4571,036,998
22
Local Occupancy Tax103,259127,484144,366148,000126,931126,509
23
Prepared Food Tax





24
911 Charges454,177251,067272,718259,530191,360208,877
25
Gross Receipts Tax on Short Term Leased Vehicles7,0486,8344,0994,1465,2226,168
26
White Goods Disposal Tax
7,90821,1707,52010,0232,025
27
Privilege Licenses





28
Other Licenses60,97756,10412,0232,9206,219
29
Payments in Lieu of Taxes - US Forest Serv299,060132,819134,472135,155132,905129,978
30FEDERALPayments in Lieu of Taxes - TVA908,9161,028,189902,448704,659648,889718,364
31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.
4,39997,158
273,645
33
General Government295,71192,48077,22576,45974,74173,782
34
Public Safety232,2712,70937,24742,804
29,596
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports1,459,643




37
Transportation - Other Transportation313,532405,1761,421,2821,466,8761,347,158302,722
38
Environmental Protection



1,059,648
39
Econ. & Phys. Dev. - Housing/Comm. Dev.214,378


279,947100,000
39.1
Fed intergov sewers


135,532

40
Econ. & Phys. Dev. - All Other
967,000

496,044
41
Human Services: Health148,461
150,826161,531
207,595
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services2,458,7271,948,1752,067,7661,706,7621,330,4611,546,626
45
Human Services: All Other270,223231,389393,384397,927112,129148,915
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds94,489164,000



47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax23,91929,962576,99524,34040,0337,707
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues
277,430



50
Wireless Enhanced 911 Service Charges
73,750111,963114,88185,50065,981
51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees49,76955,50261,33760,84454,22642,507
53
Public School Building Capital Fund125,000125,000380,000143,500106,490124,980
54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government




18,804
59
Public Safety57,296145,233421,649769,174267,1802,695
60
Transportation141,129131,760

153,715
61
Environmental Protection


315,8742,527,09837,167
62
Econ. & Phys. Dev. - Housing/Community Dev
185,622
120,053
445,885
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other





64
Human Services: Health 796,767675,076589,295621,628877,521576,827
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services86,607


219,08719,934
68
Human Services: All Other

103,53888,538195,216446,425
69
Culture and Recreation

250,000


70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government
10,2751,65790,625152,5071,554
73
Public Safety619,784594,133175,642223,22659,894253,403
74
Transportation





75
Environmental Protection





76
Economic And Physical Development
84,52483,713

76,802
77
Human Services: Health, Mental Hlt & Hosp




132,943
78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits325,403299,442441,006488,159367,575355,618
82
Register of Deeds221,445256,994303,758358,015300,937291,056
83
Inspection Fees5,9404,7053,3053,1253,1902,295
84
Concealed Handgun Permits17,67016,58111,8359,6375,57515,660
85
Other Permits



3,2359,205
86SALES &Parking Revenues





87SERVICESRents and Royalties49,62451,54542,36045,72554,68479,070
88
Airport





89
Fire Protection Charges





90
Solid Waste309,974449,414401,974305,559282,785301,409
91
Ambulance and Rescue Squad Charges1,228,6531,019,992564,878625,674509,185556,104
92
Cemeteries





93
Recreation Service Revenues404,018383,46925,451


94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health374,044919,551968,903864,485613,504480,049
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv




262
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated293,330402,004194,272233,765115,512103,573
101MISC.Other Sales and Services456,93460,51773,69412,524258,547130,800
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds167,406519,613935,832464,428210,54390,612
105
Special Assessments1,209,1521,161,293747,172698,062672,725662,953
106
Private Contributions and Other Donations2,11066,805583,762426,9331,442,130467,573
107
Sales of Materials and Fixed Assets532,00385,103234,064
24,1939,075
108
Sale of Real Property

84,050


109
1 Cent and 5 Cent Bottle Tax12,81112,82313,23312,64711,81912,076
110
Mixed Drink Surcharge





111
ABC Profit Distribution58,22057,40539,57131,91530,73326,548
112
Other Miscellaneous Revenues112,258
97,669192,810102,545135,470
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch4,091,479
2,804,5008,269,4243,810,0003,670,312
115
Other





116NON-REVFines and Forfeitures178,243212,297216,773263,094210,915166,366
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units79,84495,712107,99568,84466,15475,450
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes93,000167,881

245,332147,803
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients32,364,40736,635,647
34,164,11836,872,52834,359,631
125APART 4Governing Body - Salaries & Wages102,39196,59047,20044,14443,67542,921
125BGENERALGoverning Body - Other Direct144,10520,63860,95460,78350,27755,908
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages134,212127,811109,899110,65486,91278,763
126B
Administration - Other Direct17,45915,06957,92660,57244,56041,990
126C
Administration - Construction





126D
Administration - Purchase of P,P&E

9804,972714
127A
Elections - Salaries & Wages164,515164,218102,31876,76568,12362,326
127B
Elections - Other Direct32,90930,38378,814101,96085,98937,129
127C
Elections - Construction





127D
Elections - Purchase of P,P&E3,2543,573
255,22315,0757,390
128A
Finance - Salaries & Wages260,608222,902128,211111,337109,172112,200
128B
Finance - Other Direct47,55754,477108,73386,99492,84880,330
128C
Finance - Construction





128D
Finance - Purchase of P,P&E101,946157,8528211,8008,1681,474
129A
Taxes - Salaries & Wages591,659511,995459,405306,241428,863407,974
129B
Taxes - Other Direct177,061205,590361,351235,948317,424340,373
129C
Taxes - Construction
86,828



129D
Taxes - Purchase of P,P&E

44,347
27,92151,249
130A
Legal - Salaries & Wages





130B
Legal - Other Direct
35,00035,00035,00035,00035,000
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages147,693163,840115,722101,057101,62794,422
131B
Register of Deeds - Other Direct174,411206,662369,752499,714353,907278,984
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
10,5848,918
45320,289
132A
Public Buildings - Salaries & Wages177,766155,306102,312100,40999,09292,290
132B
Public Buildings - Other Direct165,412153,096219,017222,244213,987197,130
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E8,3726,21514,738455,58013,29718,295
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct41,16051,19446,52341,87031,82931,957
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E3,1006,26024,0446,557
14,081
134A
Central Services - Salaries & Wages



22,57116,000
134B
Central Services - Other Direct376,430396,825389,035386,436430,469257,850
134C
Central Services - Construction





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


34,328

135A
Gen. Govt. All Other - Salaries & Wages126,902244,54072,901154,983

135B
Gen. Govt. All Other - Other Direct57,25276,743356,396126,65314,10013,846
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E9,70655,425



136APUBLICSheriff & Communications - Salaries & Wages1,892,6851,758,3391,150,473927,942867,134702,573
136BSAFETYSheriff & Communications - Other Direct363,664526,6771,060,686785,802706,604526,675
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E270,964279,02329,730566,368255,035264,055
137A
Jail - Salaries & Wages1,342,2551,072,757661,178660,676629,096484,411
137B
Jail - Other Direct1,169,518929,9191,071,2011,114,0031,021,144926,825
137C
Jail - Construction
6,122,1273,962,272680,240467,022618,292
137D
Jail - Purchase of P,P&E44,39317,7106,778
39,76541,368
138A
Emergency Communications - Salaries & Wages446,249451,902388,611362,002352,778248,822
138B
Emergency Communications - Other Direct47,54213,447342,069303,832292,001101,450
138C
Emergency Communications - Construction





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


261,11622,5211,086
139A
Emergency Management - Salaries & Wages103,57095,35364,46855,94351,08159,948
139B
Emergency Management - Other Direct15,80622,06949,27242,61828,63527,464
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E
4,670
1,701159,27318,772
140A
Fire - Salaries & Wages





140B
Fire - Other Direct

50,39245,68349,38341,200
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages374,513449,730283,927228,712223,830200,633
141B
Inspectors - Other Direct64,86979,331186,668153,645140,522128,994
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E
51,94928,98832,64215,49329,685
142A
Rescue Units - Salaries & Wages1,907,6571,806,8341,105,745850,335430,926450,908
142B
Rescue Units - Other Direct520,408387,914609,176743,268485,522345,629
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E560,83852,256102,038514,878311,501170,644
143A
Animal Control - Salaries & Wages




59,719
143B
Animal Control - Other Direct2,83049,66759,60859,60059,600
143C
Animal Control - Construction





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





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct12,60023,0008,90020,42529,00021,525
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages69,138154,87117,41816,87034,32782,501
145B
Pub. Safety All Other - Other Direct464,059290,36127,12187,02680,863180,952
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E
68,570

6,012110,542
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 Direct42,25432,07175,47946,31258,13468,722
148C
Airport - Construction1,632,757203,0351,600,7941,627,9851,119,987733,395
148D
Airport - Purchase of P,P&E
6,68026,838

116,192
149A
Mass Transit-County - Salaries & Wages432,426387,970254,703220,278

149B
Mass Transit-County - Other Direct152,427126,064195,832156,738

149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E204,29585,15532,44631,345

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 & Wages774,817781,852504,178489,108472,326445,421
152BMENTALSolid Waste - Other Direct510,551407,131586,559586,840534,884507,924
152CPROTECT.Solid Waste - Construction



348,183655,689
152D
Solid Waste - Purchase of P,P&E703,78593,045530,138123,348155,49143,124
153A
Drainage & Watershed - Salaries & Wages86,80684,34962,144
75,17660,336
153B
Drainage & Watershed - Other Direct90,65186,500104,06973,50072,50088,916
153C
Drainage & Watershed - Construction





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





154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages





155B
Environ. All Other - Other Direct





155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages





156BPHYSPlanning & Zoning - Other Direct





156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages24,96823,09625,92044,11444,47742,100
157B
Economic Development - Other Direct3,7824,06510,81416,23131,114233,959
157C
Economic Development - Construction





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



3,362
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct214,378185,622



158C
Community Development - Construction


120,053888,392
158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages139,286134,070105,793103,35197,71182,957
159B
Agriculture Expansion - Other Direct55,36816,72449,58951,66657,61851,284
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E
13,0171,7954,2951,0922,892
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


304,372360,416124,067
161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages1,800,8031,936,5011,383,2111,276,6891,096,1761,001,698
162BSERVICESHealth - Other Direct715,071767,0961,130,3761,347,7391,106,971813,248
162C
Health - Construction





162D
Health - Purchase of P,P&E
25,982118,0366,74862,909163,138
163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct




45,000
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages2,484,1682,260,9591,501,8671,450,2171,452,2801,310,658
164B
Administration - Other Direct227,139204,972690,880661,937656,012620,885
164C
Administration - Construction





164D
Administration - Purchase of P,P&E58,35019,99269,94365,01141,18028,600
165B
Assistance Programs - Other Direct1,114,032556,784676,880451,134301,499246,333
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 & Wages163,467138,22360,55079,047283,999251,419
170B
Human Serv. All Other - Other Direct288,750273,283159,796461,619634,031552,273
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E
2,286

61,63496,088
171ACULTURE Recreation & Parks - Salaries & Wages239,664231,749172,093131,29675,83279,666
171BANDRecreation & Parks - Other Direct74,65392,756148,421110,584132,370111,908
171CRECREAT.Recreation & Parks - Construction

3,064,69298,79321,878
171D
Recreation & Parks - Purchase of P,P&E8,74318,23534,217634,88121,16770,540
172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages37,64534,96422,33521,04421,21819,703
173B
Museums - Other Direct

8,9838,8188,9149,460
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages





174B
Libraries - Other Direct





174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages231,604210,241



175B
All Other - Other Direct184,653221,407


20,000
175CUTILITYAll Other - Construction





175D
All Other - Purchase of P,P&E
18,065



176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct



80,469132,863
176C
Water & Sewer - Construction


652,8253,815,3035,426
176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees47,04356,19972,68066,53877,29484,345
177DSERVICEWater & Sewer - Principal209,732281,127350,152310,072299,315292,265
178B
Public School - Interest & Fees201,520204,524241,006278,748320,362321,487
178D
Public School - Principal1,058,195965,501948,576992,1951,010,089910,848
179B
Comm/Tech College - Interest & Fees15,71716,92618,135


179D
Comm/Tech College - Principal30,00030,00030,000


180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees387,577375,878363,00196,651108,240171,852
181D
All Other - Principal1,185,1681,472,8601,554,435901,807889,4152,311,642
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement56,08642,74345,16340,21535,59131,242
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount797,0431,505,7121,868,1231,777,3711,894,2251,629,554
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 - Amount243,324232,145204,644204,629178,938199,659
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount4,877,3634,361,6563,892,0203,664,9353,442,6683,131,925
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount3,844,2891,562,0311,048,305416,3972,342,5914,545,139
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount604,634567,272459,570373,500327,000300,000
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount
963,862
25,00049,23043,220
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount80,000




196A
Multi-Cty Area Mental Hlth Auth - Recipient





196B
Multi-Cty Area Mental Hlth Auth - Item #





196C
Multi-Cty Area Mental Hlth Auth - Amount
71,50065,00060,00050,00045,000
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount192,545186,500160,000147,200160,000136,122
198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount1,262,8461,196,5191,007,897898,982841,807658,100
199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount286,565253,253



200A
Other - RecipientChamber of CommerceChamber of CommerceChamber of CommerceBear Paw Service District
Bear Paw Service district
200B
Other - Item Number271271271
353
200C
Other - Amount100,308123,496140,078251,828209,095177,541
201A
Other - RecipientHaven Child AdvocacyHaven Child AdvocacyHaven Child Advocacy


201B
Other - Item Number283298286


201C
Other - Amount120,940112,276117,628


202A
Other - RecipientTown of MurphyTown of MurphyTown of Murphy


202B
Other - Item Number271271271


202C
Other - Amount77,68577,68577,685


203A
Other - RecipientIndustrial OppoertunitesIndustrial Opportunites IncIndustrial Opportunites Inc


203B
Other - Item Number283298286


203C
Other - Amount54,00049,684113,612


204A
Other - RecipientSouthwestern NC Economic Dev CommSouthwestern Econ Dev.Southwestern Econ Dev.


204B
Other - Item Number170193170


204C
Other - Amount19,60024,52217,225


204.1A
Other - Recipient
Cherokee County RescueCherokee County Rescue


204.1B
Other - Item Number
198198


204.1C
Other - Amount
50,00050,000


204.2A
Other - Recipient
Andrews Rescue Andrews Rescue


204.2B
Other - Item Number
198198


204.2C
Other - Amount
50,00050,000


205PART 6Current year's levy -- Excluding motor vehicles14,604,77412,512,80911,859,40411,074,18410,379,5317,072,450
206OTHERCurrent year's levy -- Motor vehicles (only)930,7971,156,2051,235,127971,7281,005,7321,017,928
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles817,563549,043374,086473,674461,830355,296
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles160,393216,510215,354226,364180,815180,219
209
Percentage of Taxes Collected All Property %93.7194.4095.5094.1994.3693.38
210
Percentage of Taxes Collected Exclude Motor Vehicles %94.4095.6196.8595.7295.5594.98
211
Percentage of Taxes Collected Motor Vehicles %82.7781.2782.5676.7182.0282.30
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance





213B
Capital Rev Funds - Schools - Ending Balance





214A
Capital Rev Funds - Hosp - Beginning Balance





214B
Capital Rev Funds - Hosp - Ending Balance





215APART 7Cash On Hand & in Bank - Debt Service Fund473
1,055771,610364,185797
215BCASH &Cash On Hand & in Bank - Construction Bond
1,627,1646,695,5807,126,582
971,725
215CINVESTCash On Hand & in Bank - All Other Funds8,541,8117,586,5707,840,1738,379,4508,202,6096,098,219
216APART 8-AAppropriations Made During FY - B(1) - B(7)





216B
Expenditures Made During FY - B(1) - B(7)





217
Investment in Property - B(1) - B(4)





218
Amount Expended During FY - B(5) and B(7)





219
Amount of Tax Revenues Taken Into Account





220APART 8-BOpening Balance(s) White Goods Account Designated





220B
Opening Balance(s) White Goods Account Undesignated9,55111,97111,3507,8801,595510
221
Total Revenue Credited to white Goods Account
7,90821,1707,52010,0234,939
222A
Total Expenditures for Operations2,1461,61220,5494,0503,7383,854
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups
8,716



223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated7,4059,55111,97111,3507,8801,595
224B
The Amount of White Goods Tax Actually Received
7,90821,1707,52010,0234,939
225B
Amount in 218 that would have been received if 100% eligible




9,216
226
Calculate Threshold Amount.




2,304
227
Total Tonnage of White Goods Scrap Metal Collected83108169180160193
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources42,902,58136,846,88240,299,55143,477,07739,572,43429,595,309
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In650,725702,663486,6771,736,146843,2641,318,325
229D
Amount - Net Revenues Per AFIR42,251,85636,144,21939,812,87441,740,93138,729,17028,276,984


Calculated amount42,243,47436,144,21939,812,87441,740,93138,729,17028,276,984


Amounts in AGREEMENT??NoYesYesYesYesYes


Difference8,382




230A
Amount - Total Expend & Other Financing Uses41,839,63643,188,56741,373,01935,837,68336,728,95033,378,994
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out650,725702,663486,6771,736,146843,2641,318,325
230D
Amount - Net Expenditures Per AFIR41,188,91142,485,90440,886,34234,101,53735,885,68632,060,669


Calculated amount41,188,91142,485,90440,886,34234,101,53735,885,68632,060,669


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialWilliam Block
951CERTI-TitleFinance Officer
952FICATIONDate11/25/200901/16/200901/07/200811/21/200601/17/200601/05/2005
953
ContactWilliam Block
954
TitleFinance Officer
955
Telephone828-837-2130
956
Fax #828-837-9684


Financial Graphs and Comparisons


Go to top of page
Analysis of Available Fund Balance: General Fund

20052006200720082009
County17.65%13.63%19.87%13.17%16.35%
Pop. Group27.62%27.36%27.66%22.65%23.94%
Statewide24.31%24.18%23.53%20.15%20.62%






Cherokee County




Population Group for 1999: 25,000 - 49,999

Go to top of page
Analysis of Property Tax

20052006200720082009
County94.36%94.19%95.50%94.40%93.71%
Pop. Group95.87%96.09%96.48%96.23%96.05%
Statewide97.04%96.63%97.45%97.38%97.18%






Cherokee County


Population Group for 1999: 25,000 - 49,999

Go to top of page
Analysis of General Obligation Debt

20052006200720082009
County00000
Pop. Group239255270207161
Statewide7047177968031,234






Cherokee County


Population Group for 1999: 25,000 - 49,999

Go to top of page
Analysis of Revenue

20052006200720082009
Property Taxes442455503501569
Other Taxes7494848288
Sales Tax241263278267219
Sales & Services718085122115
Intergovernmental408283300273317
Debt Proceeds1483161050151
Other Miscellaneous1241031309298
Total1,5081,5941,4851,3371,557

Go to top of page
Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$15,450,811
$569
Other Taxes2,391,339
88
Sales Tax5,933,168
219
Sales & Services3,116,577
115
Intergovernmental8,595,682
317
Debt Proceeds4,091,479
151
Other Miscellaneous2,664,418
98
Total$42,243,474
$1,557





Population Group: 25,000 - 49,999

Go to top of page
Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$9,326,286
$343
Debt Service3,134,952
116
Human Services7,972,147
294
General Government3,065,880
113
Public Safety10,992,490
405
Other6,697,156
247
Total$41,188,911
$1,518




Population Group: 25,000 - 49,999


Go to top of page
Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$14,257,467
$526
Capital Outlay3,610,503
133
Other Operating10,759,799
395
Public School Capital3,844,289
142
Public School Current4,877,363
180
Other3,839,490
142
Total$41,188,911
$1,518




Population Group: 25,000 - 49,999

Last Updated 3/15/2010 8:33:06 AM