North Carolina
Department of State Treasurer
Financial Information
Cumberland 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

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Economic Development Information System (EDIS) County Profiles

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

		Cumberland County
County Revenues and Expenditures Financial Profile Go to top of page			2011	2010	2009	2008	2007	2006
	Revenues by Source
		Property Taxes	$155,301,998	159,605,334	145,695,712	145,698,921	139,586,056	135,790,332
		Other Taxes	20,711,200	18,159,209	16,365,060	16,540,788	17,175,355	20,960,240
		Sales Tax	42,771,417	43,711,312	53,117,161	55,804,658	53,343,689	55,674,522
		Sales & Services	32,554,676	33,865,991	30,173,254	31,429,651	29,084,632	31,755,459
		Intergovernmental	91,768,729	86,939,831	78,586,660	84,912,781	77,755,414	76,516,611
		Debt Proceeds	14,805,000	15,900,000	22,553,752	46,500,000	0	4,300,000
		Other Miscellaneous	11,269,044	11,346,204	19,877,616	18,323,439	20,525,200	18,239,554
		Total	$369,182,064	369,527,881	366,369,215	399,210,238	337,470,346	343,236,718

	Expenditures by Function
		Education	$106,041,455	117,030,924	112,321,738	103,384,278	88,478,546	80,402,774
		Debt Service	31,705,375	26,544,114	27,868,235	24,713,272	24,928,804	25,755,798
		Human Services	108,800,985	113,854,208	127,863,592	112,346,796	107,914,378	111,177,465
		General Government	22,896,896	21,252,078	26,945,451	23,612,653	21,242,683	20,454,802
		Public Safety	52,941,398	52,774,317	47,264,812	46,601,063	47,993,230	45,178,678
		Other	47,497,465	47,648,813	41,970,030	40,881,880	42,070,166	42,774,220
		Total	$369,883,574	379,104,454	384,233,858	351,539,942	332,627,807	325,743,737

	Expenditures by Object
		Salaries & Wages	$94,127,114	89,837,146	90,515,033	88,227,676	81,719,264	80,043,218
		Capital Outlay	6,632,111	14,495,920	24,820,479	9,084,537	12,788,933	12,150,044
		Other Operating	160,337,138	155,064,927	147,646,928	134,691,389	133,209,138	137,618,195
		Public School Capital	19,514,574	28,556,225	30,734,975	23,644,389	11,454,112	9,301,914
		Public School Current	77,655,963	79,862,382	72,392,192	70,660,096	65,996,998	62,825,539
		Other	11,616,674	11,287,854	18,124,251	25,231,855	27,459,362	23,804,827
		Total	$369,883,574	379,104,454	384,233,858	351,539,942	332,627,807	325,743,737

	Per Capita Revenues by Source
		Property Taxes	$476	497	459	465	455	445
		Other Taxes	63	57	52	53	56	69
		Sales Tax	131	136	168	178	174	182
		Sales & Services	100	105	95	100	95	104
		Intergovernmental	281	271	248	271	254	251
		Debt Proceeds	45	50	71	148	0	14
		Other Miscellaneous	34	35	63	58	67	60
		Total	$1,130	1,151	1,156	1,273	1,101	1,125

	Per Capita Expenditures by Function
		Education	$325	365	355	330	289	264
		Debt Service	97	83	88	79	81	84
		Human Services	333	355	403	358	352	364
		General Government	70	66	85	75	69	67
		Public Safety	162	164	149	149	157	148
		Other	145	148	132	130	137	140
		Total	$1,132	1,181	1,212	1,121	1,085	1,067

	Per Capita Expenditures by Object
		Salaries & Wages	$288	280	286	281	267	262
		Capital Outlay	20	45	78	29	42	40
		Other Operating	490	483	466	431	434	451
		Public School Capital	60	89	97	75	37	30
		Public School Current	238	249	228	225	215	206
		Other	36	35	57	80	90	78
		Total	$1,132	1,181	1,212	1,121	1,085	1,067

	Group Average Per Capita Revenues by Source
		Property Taxes	$659	$675	$662	$632	$599	$581
		Other Taxes	45	46	47	52	53	52
		Sales Tax	145	148	176	217	218	205
		Sales & Services	102	102	107	110	109	120
		Intergovernmental	216	216	281	265	250	242
		Debt Proceeds	106	223	234	207	291	133
		Other Miscellaneous	44	39	54	71	80	64
		Total	$1,317	$1,449	$1,561	$1,554	$1,600	$1,397

	Group Average Per Capita Expenditures by Function
		Education	$411	$454	$568	$530	$505	$463
		Debt Service	181	178	173	152	148	137
		Human Services	275	288	360	368	362	368
		General Government	113	112	118	118	112	112
		Public Safety	212	207	210	203	193	178
		Other	143	150	174	162	154	148
		Total	$1,335	$1,389	$1,603	$1,533	$1,474	$1,406

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	$269	$277	$289	$282	$271	$263
		Capital Outlay	91	88	110	94	88	80
		Other Operating	540	547	552	530	505	500
		Public School Capital	86	122	224	201	196	172
		Public School Current	287	296	303	295	282	265
		Other	62	59	125	131	132	126
		Total	$1,335	$1,389	$1,603	$1,533	$1,474	$1,406

		Number of Reporting (AFIR) Counties in Group	26	26	26	25	25	24
		Average Population of Group	247,941	242,758	238,338	238,611	231,141	230,654

General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$312,160,992	294,829,488	289,526,386	289,782,000	278,773,298	281,828,995
	General Fund expenditures		308,923,033	297,337,837	296,485,182	285,814,548	275,908,806	270,797,366
	Operating transfers in		128,625	7,181,364	9,249,764	4,009,700	4,137,772	4,255,179
	Operating transfers out		5,903,168	4,669,025	5,148,297	8,544,631	7,676,180	11,605,588
	Proceeds from capital leases and installment purchases		0	9,924	955,185	0	0	4,300,000
	Other items		170,195	163,597	270,916	172,355	151,043	54,692
	Excess of revenues and other sources over (under) expenditures and other uses		($2,366,389)	177,511	(1,631,228)	(395,124)	(522,873)	8,035,912

	Fund balance available (FBA):
		In dollars	$80,430,005	68,867,671	66,688,252	67,191,613	67,536,825	66,350,532
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	25.55%	22.80%	22.18%	22.83%	23.82%	23.86%
		Group weighted average FBA %	22.01%	19.50%	19.31%	18.41%	19.35%	18.20%
		State weighted average FBA %	23.40%	21.07%	22.83%	22.58%	23.56%	24.21%
		Number of Reporting Counties in Group (Audit)	27	27	26	25	25	24

Enterprise Funds: Go to top of page
	Auditorium/Arena Solid Waste

	Combined financial results:
		Working capital	$319,406	$33,893,132	$33,204,716	$34,646,388	$35,305,625	$31,493,384
		Net income	0	921,086	2,612,541	2,570,219	4,723,496	6,879,534



Cash, Investments and Financing Go to top of page			2011	2010	2009	2008	2007	2006

		Population at July 1st of the Previous Year	326,673	321,071	316,914	313,616	306,545	305,173
		Population Group	100,000 and Above	100,000 and Above	100,000 and Above	100,000 and Above	100,000 and Above	100,000 and Above
		Cash & Investments at June 30th	175,994,700	175,194,562	173,089,809	184,578,017	174,918,980	168,528,327
		Investment Earnings	497,075	438,366	3,410,990	7,937,111	9,785,240	6,922,498
		Tax Rate Equivalent	0.0024	0.0021	0.0202	0.0487	0.0624	0.0462
		Tax Rate Equivalent Group weighted average	0.0039	0.0062	0.0141	0.0285	0.0343	0.0233
		Tax Rate Equivalent Statewide weighted average	0.0035	0.0055	0.0137	0.0283	0.0350	0.0245
		Latest year of Revaluation	2009	2009	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	20,853,132,942	20,660,466,462	16,850,081,580	16,300,393,780	15,689,751,511	14,969,524,779
		Tax Rate	0.7400	0.7660	0.8600	0.8800	0.8800	0.8800
		Tax Rate Group weighted average	0.6317	0.6318	0.6359	0.6827	0.6857	0.6884
		Tax Rate State Wide	0.6026	0.6026	0.6076	0.6271	0.6489	0.6504
		Assessment -to-Sales Ratio	100.07	99.84	81.72	81.72	89.65	92.46
		Assessment -to-Sales Ratio Group Average	101.50	98.50	91.68	90.78	90.41	93.11
		Assessment -to-Sales Ratio Statewide	101.15	98.12	89.75	89.17	87.65	91.33
		Assessed Valuation adjusted for Assessed to Sales Ratio	20,838,545,960	20,693,576,184	20,619,287,298	19,946,639,476	17,501,117,134	16,190,271,230
		Tax Rate Adjusted	0.7405	0.7648	0.7028	0.7191	0.7889	0.8136
		Tax Rate Adjusted Group weighted average	0.6412	0.6223	0.5830	0.6198	0.6199	0.6409
		Tax Rate Adjusted Statewide	0.6095	0.5913	0.5453	0.5592	0.5687	0.5941
		Percent Collected	97.45	97.61	97.14	97.05	96.66	96.42
		Percent Collected Group weighted average	97.68	97.65	97.61	97.83	97.92	96.81
		Percent Collected Statewide weighted average	97.19	97.15	97.13	97.38	97.45	96.63
		Percent Collected Excluding Motor Vehicles	98.92	99.14	99.21	99.13	98.63	98.35
		Percent Collected Excluding Motor Vehicles Group weighted average	98.37	98.36	98.34	98.77	98.73	97.72
		Percent Collected Excluding Motor Vehicles Statewide	97.91	97.90	97.94	98.37	98.38	97.63
		Percent Collected Motor Vehicles Only	82.29	82.40	81.17	81.56	81.82	82.76
		Percent Collected Motor Vehicles Only Group weighted average	88.09	88.00	88.79	88.02	89.89	88.09
		Percent Collected Motor Vehicles Only Statewide weighted average	87.22	87.14	87.69	87.19	88.42	87.23
		Tax Uncollected	3,963,967	3,789,601	4,137,906	4,262,991	4,629,840
		Tax Rate Equivalent	0.0190	0.0183	0.0246	0.0262	0.0295	0.0000

	Debt Information		2011	2010	2009	2008	2007	2006
		Population Group	250,000 and Above	250,000 and Above	250,000 and Above	250,000 and Above	250,000 and Above	250,000 and Above
		Ratings:
		Fitch
		Moody's	Aa1	Aa1	Aa2	Aa3	Aa3	Aa3
		S & P	AA+	AA+	AA+	AA-	AA-	AA-

		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 Government	65,845,000	73,815,000	82,295,000	90,235,000	98,230,000	106,165,000
		Total	65,845,000	73,815,000	82,295,000	90,235,000	98,230,000	106,165,000
		Total Per Capita	202	230	260	288	320	348
		Total Per Capita for the Population Group	1,516	1,530	1,548	1,447	1,570	1,382
		Total Per Capita Statewide	809	837	842	803	796	717
		Total per Assessed Valuation Adjusted for Current Year Sales	0.3160%	0.3567%	0.3991%	0.4524%	0.5613%	0.6557%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	1.4500%	1.3700%	1.3200%	1.3900%	1.5100%	1.4000%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.7900%	0.7900%	0.7400%	0.7500%	0.8000%	0.7900%
		Total Authorized but not Issued Including Enterprise Debt	0	0	0	0	0	0

		Installment Sales Purchases and Lease Obligations*
		--Enterprise*	$35,149,783	38,845,376	38,905,964	43,198,781	46,078,781	48,693,781
		--General Government*	136,708,463	131,478,094	122,674,825	108,358,522	66,491,761	71,037,232
		Total*	171,858,246	170,323,470	161,580,789	151,557,303	112,570,541	119,731,012
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	0	0	0	0	0	0
		Total Debt Listed Above*	$171,858,246	170,323,470	161,580,789	151,557,303	112,570,541	119,731,012

County School Report Go to top of page			2011	2010	2009	2008	2007	2006


Sources of County Funding for Public School Capital Outlays:
	Restricted portions of local option sales taxes:
		Article 40 (30% restricted)	2,529,947	2,540,440	3,107,936	3,469,212	3,516,956	3,516,956
		Article 42 (60% restricted)	5,442,749	5,478,629	6,144,154	6,875,689	6,982,163	6,982,163
		Interest on restricted sales taxes	1,159,881	1,247,131	919,535	1,186,606	638,122	638,122
	Withdrawals from the State Public School Building Capital Fund				1,877,400	4,242,131	3,141,493	3,141,493
	Grants from Public School Building Bond Fund
	NC Lottery Proceeds		10,178,616	6,046,938	1,519,718	6,881,135
	Net proceeds from public school debt financing:
		General obligation bonds
		Installment purchase contracts	14,805,000	15,900,000	17,239,527	20,000,000
		Interest on public school debt proceeds	32,046	76,954	509,073	109,620	242,250	242,250
	Unrestricted sources					1,795,969	429,571	429,571
		Total Sources	34,148,239	31,290,092	31,317,343	44,560,362	14,950,555	14,950,555

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)	3,067,573		11,620,092	-50,867	-422,549	-422,549
		Public school capital outlay	1,159,881		919,535	1,186,606	638,123	638,123
	Funded by Article 42 restricted local option sales taxes:
		Public school debt service (principal and interest)	7,456,814		614,051	3,935,575	1,469,714	1,469,714
		Public school capital outlay	-2,014,065		5,530,103	2,940,114	5,512,449	5,512,449
	Funded by Public School Building Capital Fund:
		Public school debt service (principal and interest)					3,141,493	3,141,493
		Public school capital outlay			1,877,400	4,242,131
	Funded by Public School Building Bond Fund:
		Public school capital outlay
	Funded by other sources:
		Public school debt service (principal and interest)
		Public school capital outlay:
		From Capital Projects Funds			15,579,543	15,275,538	3,151,342	3,151,342
		From General Fund and all other funds	20,368,758	31,754,666
		Fair market value of assets donated to public school county		-3,198,441
		Total Uses	30,038,961	31,754,666	36,140,724	27,529,097	13,490,572	13,490,572

Sources of county funding over (under) uses of county funding			4,109,278	2,733,867	-4,823,381	17,031,265	1,459,983	1,459,983

Add: Beginning Balance, July 1, Prior Year
	Unexpended restricted portions of local option sales taxes		8,501,985	9,151,373	17,663,529	14,143,449	5,488,593	5,488,593
	Unexpended proceeds from other sources restricted
		for public school capital outlay	14,650,907	17,199,961	13,511,186		4,203,628	4,203,628

Equals: Ending Balance, June 30, Current Year
	Total ending balance		18,760,185	19,933,828	8,687,805	17,031,265	5,663,611	5,663,611
	Total ending balance comprised of:
		Unexpended restricted portions of local option sales taxes	7,964,359	18,417,573	9,151,373	17,663,528	9,428,097	9,428,097
		Unexpended proceeds from other sources restricted
		for public school capital outlay	19,297,811	10,667,628	17,199,961	13,511,186	1,724,107	1,724,107

Additional Information:
	Average daily membership		51,846	51,677	52,508	52,404	52,474	51,973
	Adjusted unit-wide tax rate		0.7405	0.7648	0.7028	0.7191	0.7889	0.8136
	Weighted average adjusted unit-wide tax rate for population group		0.6412	0.6223	0.5830	0.6198	0.6199	0.6409
	Assessed valuation per student		402,213	399,800	320,905	311,052	299,000	288,025
	School bonds authorized and Unissued as of 3/31 of the following year
	Department of Revenue Lottery Allocation		3,934,427	6,686,376	6,088,185	1,729,189	1,299,169

Annual Financial Information Report Detail Go to top of page			2011	2010	2009	2008	2007	2006
		Population at July 1st of the Previous Year	326,673	321,071	316,914	313,616	306,545	305,173
1.5A	GASB34	Governmental Activities Assets	383,413,349	377,430,772	358,050,114	358,903,164	302,465,004	299,945,753
1.5B	FISCAL	Governmental Activities Liabilities	283,607,214	277,927,698	266,235,326	247,138,273	194,330,303	207,972,886
3.5A	SUMMARY	Business Type Activities Assets	122,614,328	126,024,469	123,810,513	123,798,921	120,328,546	117,182,270
3.5B		Business Type Activities Liabilties	51,248,541	53,650,867	52,357,997	54,958,946	54,058,790	55,636,010
6.5A		Fiduciary Funds Assets	6,937,326	5,361,439	5,346,477	5,318,739	5,737,022	5,129,786
6.5B		Fiduciary Funds Liabilties	5,454,218	5,361,439	5,346,477	5,318,739	5,737,022	5,129,786
10	PART 2	Current Collections Of Unit Wide Levy	150,421,750	154,581,178	140,575,575	139,918,384	133,649,949	128,905,914
11	TAX	Current Collections of Special Tax District	11,777,106	9,844,856	7,985,791	7,768,170	7,538,984	8,170,190
12	REVENUES	Prior Years' Levy Collections	3,342,952	3,488,557	3,640,347	4,153,908	4,288,529	5,113,593
13		Penalties and Interest	1,537,296	1,535,599	1,479,790	1,626,629	1,647,578	1,770,825
14		Collections of Tax Previously Written off
15		Animal Tax	312,250	323,484	333,916	348,201	367,631	381,637
16		Deed Stamp Excise Tax	845,975	820,502	875,787	1,184,893	1,515,828	1,477,071
17		Real Property Transfer Tax
18		Scrap Tire Disposal Tax	379,906	350,377	332,028	344,407	333,262	317,874
18.1		Solid Waste Disposal Tax	65,994	64,757	58,217
19		1% Local Government Option Sales Tax	14,763,419	14,878,880	19,222,583	22,636,421	20,840,378	22,030,842
20		1/2% Local Government Option Sales Tax (40)	9,661,256	9,372,736	10,359,788	11,564,039	11,443,491	11,723,187
21		1/2% Local Government Option Sales Tax (42)	10,299,348	10,035,652	10,240,257	11,459,482	11,348,949	11,636,938
21.1		1/2% Local Government Option Sales Tax (44)	69,915	815,553	5,855,194	10,144,716	9,710,871	10,283,555
21.2		1/4% Local Government Option Sales Tax (46)	7,977,479	8,608,491	7,439,339
22		Local Occupancy Tax	1,223,109	1,032,337	1,034,203	1,013,099	873,968	4,050,562
23		Prepared Food Tax	5,364,342	5,081,901	5,056,897	4,736,543	4,513,421	4,098,291
24		911 Charges				460,048	828,054	1,213,118
25		Gross Receipts Tax on Short Term Leased Vehicles	536,959	439,395	472,730	447,224	420,007	397,290
26		White Goods Disposal Tax	95,384	102,425	98,591	118,113	130,055	143,793
27		Privilege Licenses
28		Other Licenses	110,175	99,175	116,900	120,090	654,145	710,414
29		Payments in Lieu of Taxes - US Forest Serv
30	FEDERAL	Payments in Lieu of Taxes - TVA
31	INTERGOV	Payments in Lieu of Taxes - Other
32	REVENUES	Equitable Sharing of Fed. Forfeited Prop.	154,094	668,528	158,875	1,344,392	189,612	430,789
33		General Government
34		Public Safety	1,230,303	1,379,470	919,338	793,661	898,166	639,725
35		Transportation - Streets	54,424	52,576	50,880	53,328	54,368	46,216
36		Transportation - Mass Transit
36.1		Fed intergov airports
37		Transportation - Other Transportation
38		Environmental Protection
39		Econ. & Phys. Dev. - Housing/Comm. Dev.	2,232,436	3,524,300	2,308,675	2,452,635	2,764,082	2,373,806
39.1		Fed intergov sewers
40		Econ. & Phys. Dev. - All Other	3,444,852	5,452,218	4,064,374	2,200,946	3,445,498	5,725,678
41		Human Services: Health	3,544,459	4,026,265		3,732,489	3,782,654	3,089,018
42		Human Services: Mental Health	909,781	1,453,651	1,475,935	2,326,699	500,758	564,412
43		Human Services: Hospitals
44		Human Services: Social Services	33,317,265	33,383,690	41,221,275	26,927,336	26,752,118	26,704,688
45		Human Services: All Other	1,022,545	879,997	591,252	527,202	388,135	225,567
46		Culture and Recreation
46.5	STATE	NC Education Lottery Proceeds	7,566,686	6,046,938	1,519,718	6,881,135	3,869,908
47	INTERGOV	Payments in Lieu of Taxes - State						2,443
48	REVENUES	Controlled Substance Tax	74,607	77,844	45,926	107,915	178,321	68,180
49		Intangibles Tax Reimbursement
49.1		Transitional Hold Harmless Revenues
50		Wireless Enhanced 911 Service Charges			1,339,863	609,362	325,567	222,296
50.1		Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)	1,153,621	1,153,621
50.2		ETSF Interest Income	10,365	8,702
51		Beer and Wine Tax	350,202	110,064	473,232	507,004	489,287	695,840
52		Court Costs - Facilities, Jail and Arrest Fees	1,032,798	1,042,311	1,217,786	1,220,959	961,861	971,240
53		Public School Building Capital Fund			1,877,400	4,242,131	3,028,986	3,141,493
54		Public School building bond fund
58		General Government			61,700		187,057	1,318
59		Public Safety	2,232,556	2,232,679	2,253,341	2,234,040	2,320,984	3,346,252
60		Transportation	1,256,166	936,167	801,354	711,563	811,313	515,336
61		Environmental Protection
62		Econ. & Phys. Dev. - Housing/Community Dev
62.1		State intergov - sewers
63		Econ. & Phys. Dev. - All Other	68,006	29,571	91,848	62,508	427,149	38,778
64		Human Services: Health	886,115	1,026,126	4,446,587	337,925	400,575	706,396
65		Human Services: Mental Health	15,877,295	11,594,377	10,163,015	12,362,880	12,056,084	14,299,243
66		Human Services: Hospitals
67		Human Services: Social Services	11,927,703	8,550,024	61,230	11,840,180	10,528,634	9,855,413
68		Human Services: All Other	1,248,592	1,231,321	1,158,893	1,249,673	1,294,982	1,106,796
69		Culture and Recreation	613,205	693,182	682,865	748,225	743,406	707,681
70	LOCAL	Other State Intergov.		2,567	97,604	72,457	81,963	16,890
71	INTERGOV	Payments in Lieu of Taxes - Local
72	REVENUES	General Government	65,624	61,594	55,859	54,811	62,819	28,556
73		Public Safety	492,317	467,843	451,095	453,500	488,356	247,616
74		Transportation
75		Environmental Protection	64,807	63,497	61,547	58,704	57,059	56,618
76		Economic And Physical Development	99,640	106,581	101,585	96,677	150,879	135,317
77		Human Services: Health, Mental Hlt & Hosp	2,746	43,365	1,761	8,726	400	50
78		Human Services: Social Services
79		Human Services: All Other	633,087	468,511	510,691	543,855	404,115	371,347
80	PERMITS	Culture And Recreation	202,432	172,251	321,156	149,863	110,318	181,613
81	& FEES	Building Permits	61,888	38,283	51,470	54,659	46,399	53,812
82		Register of Deeds	1,557,679	1,482,366	1,570,304	1,753,592	2,000,601	2,029,395
83		Inspection Fees	744,655	756,613	759,556	837,179	1,132,754	1,418,757
84		Concealed Handgun Permits	97,880	79,450	100,425	65,785	47,540	43,922
85		Other Permits	11,388	14,235	8,541	15,382	5,694	11,388
86	SALES &	Parking Revenues				10	2,575	1,000
87	SERVICES	Rents and Royalties	5,005,115	4,957,015	4,947,972	6,023,005	5,187,270	5,235,806
88		Airport
89		Fire Protection Charges
90		Solid Waste	3,714,152	3,290,265	3,327,515	3,539,841	3,799,872	3,145,943
91		Ambulance and Rescue Squad Charges
92		Cemeteries	600	2,400	3,000	2,400	600	600
93		Recreation Service Revenues	43,401	18,956	26,654	50,329	36,598	58,696
94		Library Service Revenues	284,121	282,597	262,731	223,336	237,525	241,052
95		Other Cultural and Rec Service Revenues	1,709,941	1,663,581	1,715,055	1,858,629	1,319,715	1,453,255
96		Client and Third Party Payments - Health	3,451,983	3,138,513	3,010,270	2,866,728	2,676,816	2,722,798
97		Client and Third Party Payments - Ment Hlth	5,315,908	7,405,624	7,057,067	6,063,058	5,886,755	12,246,073
98		Client and Third Party Payments - Soc Serv	124,564	106,140	106,716	187,449	163,980	180,213
99		Client and Third Party Payments - Cty Home
100	UTILITY	Mass Transit - County Operated
101	MISC.	Other Sales and Services	12,902,940	12,986,538	9,714,780	10,590,876	9,567,879	6,295,461
102	REVENUES	Water and Sewer Charges	1,951	14,362	1,494	23,990	205,047	174,562
103		Investment Earnings - Bond Proceeds	26,547	55,384	300,364	125,506	142,599	222,425
104		Investment Earnings - All Other Funds	497,075	438,366	3,410,990	7,937,111	9,785,240	6,922,498
105		Special Assessments	354,030	770,549	1,031,905	87,013	186,975	6,810
106		Private Contributions and Other Donations		810		340,000		250
107		Sales of Materials and Fixed Assets	-34,951	-34,037	-966,411	-41,375	-604,625	-33,332
108		Sale of Real Property	60,461	63,076	384,545	147,294	166,923	195,144
109		1 Cent and 5 Cent Bottle Tax	217,267	212,190	240,012	208,654	166,342	192,555
110		Mixed Drink Surcharge
111		ABC Profit Distribution	1,856,980	1,973,838	2,687,328	999,450	1,220,958	1,133,223
112		Other Miscellaneous Revenues	5,818,145	5,495,081	10,298,587	5,793,189	6,227,800	6,042,707
113		Proceeds of the Sale of Bonds & Notes
114		Proceeds of Capital Leases & Install Purch	14,805,000	15,900,000	22,553,752	46,500,000		4,300,000
115		Other
116	NON-REV	Fines and Forfeitures	898,742	803,768	923,890	1,058,145	828,633	729,796
117	RECEIPTS	School - Current Levy Collections
118		School - Prior Years' Levy Collections
119		Tax Collections for Other Units	76,425,649		71,392,584	66,532,087	65,971,237	47,666,027
120		Utilities Customers' Deposits
121		Deposits Other Than Utility
122		Prepaid Taxes
123		Prepaid Privilege Licenses
124		Assistance Passed Directly To Recipients				308,312,968	288,031,985	239,249,210
125A	PART 4	Governing Body - Salaries & Wages	273,195	255,254	281,808	258,313	251,567	234,886
125B	GENERAL	Governing Body - Other Direct	210,257	217,529	223,512	193,094	198,624	183,245
125C	GOVT	Governing Body - Construction
125D		Governing Body - Purchase of P,P&E
126A		Administration - Salaries & Wages	1,444,014	1,302,675	1,457,189	1,380,169	1,244,607	1,195,756
126B		Administration - Other Direct	120,864	409,031	385,821	394,343	344,645	316,935
126C		Administration - Construction
126D		Administration - Purchase of P,P&E
127A		Elections - Salaries & Wages	397,397	390,716	491,849	387,280	295,361	282,504
127B		Elections - Other Direct	278,327	467,478	322,290	507,729	522,395	1,160,435
127C		Elections - Construction
127D		Elections - Purchase of P,P&E				131,600
128A		Finance - Salaries & Wages	795,649	776,464	773,309	741,776	672,427	643,692
128B		Finance - Other Direct	273,910	225,586	234,324	221,937	210,552	192,904
128C		Finance - Construction
128D		Finance - Purchase of P,P&E
129A		Taxes - Salaries & Wages	2,926,977	2,949,092	2,894,451	2,754,769	2,684,749	2,548,194
129B		Taxes - Other Direct	1,669,011	1,678,222	1,800,046	1,690,188	1,577,942	1,491,822
129C		Taxes - Construction
129D		Taxes - Purchase of P,P&E		20,660	114,400	7,375	31,012	26,779
130A		Legal - Salaries & Wages	530,699	496,731	507,830	476,605	404,616	392,929
130B		Legal - Other Direct	145,015	145,342	160,102	144,991	154,266	122,934
130C		Legal - Construction
130D		Legal - Purchase of P,P&E
131A		Register of Deeds - Salaries & Wages	967,673	933,664	954,888	890,344	846,280	769,314
131B		Register of Deeds - Other Direct	1,049,647	785,752	899,214	1,312,601	985,888	927,512
131C		Register of Deeds - Construction
131D		Register of Deeds - Purchase of P,P&E				12,879
132A		Public Buildings - Salaries & Wages	1,315,550	1,297,659	1,358,351	1,313,229	1,230,268	1,144,343
132B		Public Buildings - Other Direct	3,397,932	3,082,702	3,053,611	3,012,419	2,663,079	2,475,934
132C		Public Buildings - Construction
132D		Public Buildings - Purchase of P,P&E	32,411	25,675	20,605	181,459	29,026	48,771
133A		Court Facilities - Salaries & Wages
133B		Court Facilities - Other Direct	53,991	18,998	56,713	128,516	29,313	25,655
133C		Court Facilities - Construction
133D		Court Facilities - Purchase of P,P&E		13,182	8,146		21,778
134A		Central Services - Salaries & Wages	1,581,913	1,588,204	1,849,389	1,690,695	1,564,056	1,477,406
134B		Central Services - Other Direct	1,024,688	884,912	1,011,542	953,507	910,786	884,073
134C		Central Services - Construction
134D		Central Services - Purchase of P,P&E	52,893	7,609	89,370	202,480	112,175	85,811
135A		Gen. Govt. All Other - Salaries & Wages
135B		Gen. Govt. All Other - Other Direct	4,224,660	2,649,674	5,525,883	2,252,718	1,750,206	2,817,676
135C		Gen. Govt. All Other - Construction
135D		Gen. Govt. All Other - Purchase of P,P&E	130,223	629,267	2,470,808	2,371,637	2,507,065	1,005,292
136A	PUBLIC	Sheriff & Communications - Salaries & Wages	16,459,254	16,182,984	16,023,560	15,541,577	14,512,327	13,407,462
136B	SAFETY	Sheriff & Communications - Other Direct	8,584,951	8,622,037	8,359,668	8,849,534	8,024,849	7,535,564
136C		Sheriff & Communications - Construction			40,512	503,546	1,811,608	1,843,027
136D		Sheriff & Communications - Purchase of P,P&E	1,057,443	1,001,289	549,651	1,260,448	1,233,640	1,192,172
137A		Jail - Salaries & Wages	7,755,823	7,564,790	7,474,560	6,859,249	6,451,899	6,206,235
137B		Jail - Other Direct	4,305,785	4,343,468	4,195,811	4,139,020	3,894,754	3,784,141
137C		Jail - Construction	262,066
137D		Jail - Purchase of P,P&E		31,104	81,260		81,889	146,128
138A		Emergency Communications - Salaries & Wages			1,494,273	1,151,713	1,047,462	960,343
138B		Emergency Communications - Other Direct			817,625	798,212	849,149	900,234
138C		Emergency Communications - Construction
138D		Emergency Communications - Purchase of P,P&E			537,458	100,155	242,553	266,142
138.1B		Emergency Telephone Service Fund (ETSF) Operation	908,441	630,852
138.1C		Emergency Telephone Service Fund (ETSF) Construction
138.1D		Emergency Telephone Service Fund (ETSF) Capital Exp	385,211	457,485
139A		Emergency Management - Salaries & Wages	1,862,331	1,673,278
139B		Emergency Management - Other Direct	695,216	954,896	71,472	55,522	79,744	69,626
139C		Emergency Management - Construction
139D		Emergency Management - Purchase of P,P&E	246,114	1,990,464
140A		Fire - Salaries & Wages
140B		Fire - Other Direct	6,747,652	6,618,562	4,953,636	5,321,038	5,454,120	5,368,167
140C		Fire - Construction
140D		Fire - Purchase of P,P&E
141A		Inspectors - Salaries & Wages
141B		Inspectors - Other Direct
141C		Inspectors - Construction
141D		Inspectors - Purchase of P,P&E
142A		Rescue Units - Salaries & Wages
142B		Rescue Units - Other Direct
142C		Rescue Units - Construction
142D		Rescue Units - Purchase of P,P&E
143A		Animal Control - Salaries & Wages	1,086,402	832,958	744,273	853,057	556,985	504,977
143B		Animal Control - Other Direct	1,079,815	589,688	561,683	400,542	502,503	371,832
143C		Animal Control - Construction		5,091	12,562	46,277	2,655,926	2,033,894
143D		Animal Control - Purchase of P,P&E	208,021	9,135	34,690	52,093		5,120
144A		Med Examiner/Coroner - Salaries & Wages
144B		Med Examiner/Coroner - Other Direct	148,400	121,100	160,300	132,700	131,200	126,675
144C		Med Examiner/Coroner - Construction
144D		Med Examiner/Coroner - Purchase of P,P&E
145A		Pub. Safety All Other - Salaries & Wages	81,701	76,023	77,523	77,697	73,600	71,349
145B		Pub. Safety All Other - Other Direct	343,376	361,179	383,027	417,775	355,597	356,826
145C		Pub. Safety All Other - Construction
145D		Pub. Safety All Other - Purchase of P,P&E
146A	TRANS	Improvements Subdivisions and Streets - Salaries & Wages
146B	PORTATION	Improvements 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	65,932	48,457	44,888	42,255	42,026	24,075
151B		Trans. All Other - Other Direct	1,538,016	1,162,683	1,007,517	875,679	1,024,020	540,894
151C		Trans. All Other - Construction
151D		Trans. All Other - Purchase of P,P&E
152A	ENVIRON	Solid Waste - Salaries & Wages	1,927,042	1,836,903	1,675,672	2,772,089	1,400,948	1,342,262
152B	MENTAL	Solid Waste - Other Direct	7,411,469	6,641,139	5,600,762	5,273,902	4,864,059	3,752,378
152C	PROTECT.	Solid Waste - Construction
152D		Solid Waste - Purchase of P,P&E	507,691	275,933	1,428,049	2,164,441	1,099,167	121,629
153A		Drainage & Watershed - Salaries & Wages
153B		Drainage & Watershed - Other Direct
153C		Drainage & Watershed - Construction
153D		Drainage & Watershed - Purchase of P,P&E
154A		Cemeteries - Salaries & Wages
154B		Cemeteries - Other Direct	600	1,600	1,800	1,600	2,125	2,125
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
156A	ECON &	Planning & Zoning - Salaries & Wages	1,989,888	2,023,744	2,071,198	1,920,811	1,851,120	1,834,366
156B	PHYS	Planning & Zoning - Other Direct	818,596	778,306	822,210	889,457	1,360,691	892,097
156C	DEVELOP.	Planning & Zoning - Construction
156D		Planning & Zoning - Purchase of P,P&E						34,452
157A		Economic Development - Salaries & Wages
157B		Economic Development - Other Direct	1,858,356	1,515,899	1,396,107	1,222,548	1,299,342	3,892,338
157C		Economic Development - Construction			5,083	1,009	233,961	54,573
157D		Economic Development - Purchase of P,P&E				1,856		205,454
158A		Community Development - Salaries & Wages	702,672	713,059	711,087	681,834	696,222	684,710
158B		Community Development - Other Direct	1,980,551	3,195,172	2,007,526	2,054,636	2,163,508	1,776,470
158C		Community Development - Construction
158D		Community Development - Purchase of P,P&E
159A		Agriculture Extension - Salaries & Wages	162,449	249,882	294,553	310,260	305,349	290,867
159B		Agriculture Expansion - Other Direct	297,845	248,632	258,498	249,757	192,398	198,754
159C		Agriculture Expansion - Construction
159D		Agriculture Expansion - Purchase Of P,P&E						5,000
160A		Special Empl Programs - Salaries & Wages	892,623	1,575,248	824,880	802,948	939,846	802,667
160B		Special Empl Programs - Other Direct	2,108,403	3,802,987	3,240,064	1,471,389	2,257,861	3,178,102
160C		Special Empl Programs - Construction
160D		Special Empl Programs - Purchase of P,P&E	5,370	34,882				10,756
161A		Econ. Dev. All Other - Salaries & Wages	444,272	466,033	369,857	187,932	173,539	178,958
161B		Econ. Dev. All Other - Other Direct	279,129	496,222	412,402	661,634	2,072,897	1,562,493
161C		Econ. Dev. All Other - Construction
161D		Econ. Dev. All Other - Purchase of P,P&E					15,350
162A	HUMAN	Health - Salaries & Wages	9,600,563	9,262,178	9,592,450	9,127,136	8,363,758	8,007,730
162B	SERVICES	Health - Other Direct	6,461,493	7,169,374	6,578,848	6,089,756	6,282,307	5,546,291
162C		Health - Construction	5,784	5,481,653	18,331,752	1,525,877	185,184
162D		Health - Purchase of P,P&E	98,737	1,129,095			26,782	565,875
163A		Mental Health - Salaries & Wages	7,759,465	8,658,127	8,759,334	8,606,984	8,973,561	11,366,941
163B		Mental Health - Other Direct	16,366,886	18,802,584	16,695,262	14,189,069	13,472,500	17,897,304
163C		Mental Health - Construction
163D		Mental Health - Purchase of P,P&E	64,446	256,294	250,108	70,844
164A		Administration - Salaries & Wages	21,978,976	20,510,818	21,693,361	21,346,745	19,818,026	18,797,915
164B		Administration - Other Direct	36,299,504	36,271,585	33,851,546	32,195,540	31,634,860	30,963,129
164C		Administration - Construction
164D		Administration - Purchase of P,P&E	127,923	7,438	29,563		163,672	33,306
165B		Assistance Programs - Other Direct	656,418	670,648	585,911	493,742	473,404	448,216
166B		Hospital-County - Other Direct
167B		Hospital-Private - Other Direct
168A		Other Human Services - Salaries & Wages	209,215	194,967	183,769	163,748	153,446	159,216
168B		Other Human Services - Other Direct	81,808	80,259	73,123	66,715	63,148	60,094
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	3,657,335	1,228,577	1,016,840	995,106	791,512	694,474
170B		Human Serv. All Other - Other Direct	3,293,943	2,052,175	1,964,298	2,161,389	2,022,804	1,843,297
170C		Human Serv. All Other - Construction
170D		Human Serv. All Other - Purchase of P,P&E	18,956			24,250
171A	CULTURE	Recreation & Parks - Salaries & Wages
171B	AND	Recreation & Parks - Other Direct	3,929,210	3,766,361	3,116,885	3,023,440	2,912,909	3,076,829
171C	RECREAT.	Recreation & Parks - Construction
171D		Recreation & Parks - Purchase of P,P&E	125,166	203,122	283,797		1,961,889	1,810,617
172A		Coliseum - Salaries & Wages	1,747,028	1,633,868	1,684,047	1,755,128	1,515,011	1,482,144
172B		Coliseum - Other Direct	3,797,533	3,374,717	3,780,712	3,864,334	3,435,133	3,132,830
172C		Coliseum - Construction
172D		Coliseum - Purchase of P,P&E	3,125,847	562,437	93,630	38,399	111,739	1,654,895
173A		Museums - Salaries & Wages
173B		Museums - Other Direct	296,578	302,580	312,300	284,500	270,150	274,250
173C		Museums - Construction
173D		Museums - Purchase of P,P&E
174A		Libraries - Salaries & Wages	5,511,076	5,114,793	5,209,844	5,138,227	4,858,696	4,537,503
174B		Libraries - Other Direct	4,895,670	4,420,529	3,884,588	3,670,500	3,494,041	3,376,278
174C		Libraries - Construction	42,664	2,274,397	365,777	322,370
174D		Libraries - Purchase of P,P&E	135,145	79,708	73,258	63,426	100,967	22,665
175A		All Other - Salaries & Wages
175B		All Other - Other Direct	1,838	9,175	127,325	89,841	112,163	27,009
175C	UTILITY	All Other - Construction
175D		All Other - Purchase of P,P&E
176A		Water & Sewer - Salaries & Wages
176B		Water & Sewer - Other Direct	272,583	243,244	193,461	181,395	196,977	280,265
176C		Water & Sewer - Construction				2,116	163,550	977,686
176D		Water & Sewer - Purchase of P,P&E
177B	DEBT	Water & Sewer - Interest & Fees
177D	SERVICE	Water & Sewer - Principal
178B		Public School - Interest & Fees	5,170,444	5,325,108	5,501,342	4,629,070	4,959,060	7,375,000
178D		Public School - Principal	11,148,750	8,950,000	8,440,000	7,995,000	7,335,000	5,290,570
179B		Comm/Tech College - Interest & Fees	20,475	54,139	85,914	116,555	146,103
179D		Comm/Tech College - Principal	924,181	890,493	858,718	828,077	798,530
180B		Hospital - Interest & Fees
180D		Hospital - Principal
181B		All Other - Interest & Fees	5,001,851	5,316,825	6,742,318	5,867,317	6,238,011	6,513,769
181D		All Other - Principal	9,439,674	6,007,549	6,239,943	5,277,253	5,452,100	6,576,459
182B	PENSION	Direct Benefit Program - Other Direct
183B	FRINGE	Fringe Benefits Unallocated
184B	BENEFITS	Separation Allowance - Law Enforcement
185B		Separation Allowance - Other Employees
186B		Supplemental Retirement - Law Enforcement	723,396	707,934	691,268	40,908	33,425	28,764
187B		Other
188A	INTERGOV	Medicaid Payments Cty - Recipient
188B	EXPEND	Medicaid Payments Cty - Item Number
188C		Medicaid Payments Cty - Amount	-3,850	-1,889	6,089,724	13,157,621	13,459,011	12,737,802
189A		AFDC Payments Cty - Recipient
189B		AFDC Payments Cty - Item Number
189C		AFDC Payments Cty - Amount	-799	2,944	-3,214	1,244	4,967	-26,162
190A		Special Assistance to Adults - Recipient
190B		Special Assistance to Adults - Item Number
190C		Special Assistance to Adults - Amount	2,124,182	2,077,381	2,170,917	2,131,030	2,025,436	2,082,037
191A		Education - School Current Exp - Recipient
191B		Education - School Current Exp - Item Number
191C		Education - School Current Exp - Amount	77,655,963	79,862,382	72,392,192	70,660,096	65,996,998	62,825,539
192A		Education - School Capital Outlay - Recipient
192B		Education - School Capital Outlay - Item #
192C		Education - School Capital Outlay - Amount	19,514,574	28,556,225	30,734,975	23,644,389	11,454,112	9,301,914
193A		Education - Comm College - Current Recipient
193B		Education - Comm College - Current - Item #
193C		Education - Comm College - Current - Amount	8,870,918	8,602,664	8,325,250	7,977,015	7,783,243	7,316,823
194A		Education - Comm College - Cap Outlay - Recipient
194B		Education - Comm College - Cap Outlay - Item
194C		Education - Comm College - Cap Outlay - Amount		9,653	869,321	1,102,778	3,244,193	958,498
195A		Multi-Cty Health Dist - Recipient
195B		Multi-Cty Health Dist - Item Number
195C		Multi-Cty Health Dist - Amount
196A		Multi-Cty Area Mental Hlth Auth - Recipient
196B		Multi-Cty Area Mental Hlth Auth - Item #
196C		Multi-Cty Area Mental Hlth Auth - Amount
197A		Multi-Cty or Mun Library District - Recipient
197B		Multi-Cty or Mun Library District - Item #
197C		Multi-Cty or Mun Library District - Amount
198A		Fire Protection to a Munic - Recipient
198B		Fire Protection to a Munic - Item #
198C		Fire Protection to a Munic - Amount
199A		Gen Govt Activities W/ City - Recipient
199B		Gen Govt Activities W/ City - Item #
199C		Gen Govt Activities W/ City - Amount
200A		Other - Recipient	test	test	test	test	Outside Agencies	test
200B		Other - Item Number				139	139	139
200C		Other - Amount	626,223	577,266	648,873	842,152	924,507	716,689
201A		Other - Recipient		test	test	test	NC Child Trust	test
201B		Other - Item Number				161	161	161
201C		Other - Amount		19,835	23,380	20,015	18,005	19,140
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
205	PART 6	Current year's levy -- Excluding motor vehicles	141,930,615	143,948,299	128,306,231	127,312,904	122,243,917	117,346,803
206	OTHER	Current year's levy -- Motor vehicles (only)	13,740,654	14,475,703	16,608,406	17,122,493	16,242,928	16,545,029
207	DATA	Uncollected Taxes - Curr Year's Levy Exclude Motor Vehicles	1,531,033	1,241,939	1,010,707	1,104,815	1,677,307	1,937,675
208		Uncollected Taxes - Curr Year's Levy Motor Vehicles	2,432,934	2,547,662	3,127,199	3,158,176	2,952,533	2,852,793
209		Percentage of Taxes Collected All Property %	97.45	97.61	97.14	97.05	96.66	96.42
210		Percentage of Taxes Collected Exclude Motor Vehicles %	98.92	99.14	99.21	99.13	98.63	98.35
211		Percentage of Taxes Collected Motor Vehicles %	82.29	82.40	81.17	81.56	81.82	82.76
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
215A	PART 7	Cash On Hand & in Bank - Debt Service Fund
215B	CASH &	Cash On Hand & in Bank - Construction Bond	23,200,742	30,504,307	35,868,799	46,629,123	297,862	7,492,186
215C	INVEST	Cash On Hand & in Bank - All Other Funds	175,994,700	175,194,562	173,089,809	184,578,017	174,918,980	168,528,327
216A	PART 8-A	Appropriations 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
220A	PART 8-B	Opening Balance(s) White Goods Account Designated
220B		Opening Balance(s) White Goods Account Undesignated	-293,202	-201,144	-85,611	-103,201	-107,609	-126,650
221		Total Revenue Credited to white Goods Account	171,102	121,873	136,130	238,834	231,518	237,597
222A		Total Expenditures for Operations	252,666	213,931	251,663	221,244	227,110	218,554
222B		Total Expenditures for Capital Improvements
222C		Expenditures for illegal dump cleanups
223A		Ending Balance in White Goods Account Designated		292,202
223B		Ending Balance in White Goods Account Undesignated	-374,766	-585,404	-201,144	-85,611	-103,201	-107,607
224B		The Amount of White Goods Tax Actually Received	111,643	102,425	98,591	118,113	130,055	143,793
225B		Amount in 218 that would have been received if 100% eligible	111,643	102,425	98,591	118,113	130,055	143,793
226		Calculate Threshold Amount.	27,911	25,606	24,648	29,528	32,514	35,948
227		Total Tonnage of White Goods Scrap Metal Collected	398	540	546	853	762	1,322
228		Name of Recycler or Disposal Facility
229A	PART 9	Amount - Total Revenues & Other Financing Sources	382,437,885	386,310,963	384,927,800	414,872,034	353,632,002	363,150,886
229B	FISCAL	Amount - Subtract Refunding Debt Proceeds
229C	SUMMARY	Amount - Subtract Interfund Transfers In	13,255,821	16,783,082	18,558,585	15,661,796	16,161,656	19,914,168
229D		Amount - Net Revenues Per AFIR	369,182,064	369,527,881	366,369,215	399,210,238	337,470,346	343,236,718
		Calculated amount	369,182,064	369,527,881	366,369,215	399,210,238	337,470,346	343,236,718
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
230A		Amount - Total Expend & Other Financing Uses	383,139,395	395,887,536	402,792,443	367,201,738	348,789,463	345,657,905
230B		Amount - Subtract Pymts to Refunded Debt Agent
230C		Amount - Subtract Interfund Transfers Out	13,255,821	16,783,082	18,558,585	15,661,796	16,161,656	19,914,168
230D		Amount - Net Expenditures Per AFIR	369,883,574	379,104,454	384,233,858	351,539,942	332,627,807	325,743,737
		Calculated amount	369,883,574	379,104,454	384,233,858	351,539,942	332,627,807	325,743,737
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

		Water and Sewer Data
		Gallons (in millions) processed and/or purchased-water
		Gallons (in millions) processed and/or purchased-sewer
		Gallons (in millions) billed-water
		Gallons (in millions) billed-sewer
		Of the total, how many gallons (in millions) were residential-water.
		Of the total, how many gallons (in millions) were residential-sewer.
		Total amount billed in dollars-water.
		Total amount billed in dollars-sewer.
		Of the total, how many dollars were residential-water?
		Of the total, how many dollars were residential-sewer?
		Number of residential accounts billed-water.
		Number of residential accounts billed-sewer.
		Number of non-residential and bulk accounts billed-water.
		Number of non-residential and bulk accounts billed-sewer.

950	PART 10	Official	Amy H. Cannon, CPA
951	CERTI-	Title	Deputy County Manager
952	FICATION	Date	12/07/2011	11/22/2010	01/00/1900	11/17/2008	11/27/2007	11/16/2005
953		Contact	Dena M. Dail, CPA
954		Title	Financial Manager
955		Telephone	910-678-7744
956		Fax #	910-323-6120

Financial Graphs and Comparisons

Analysis of Available Fund Balance: General Fund
Analysis of Property Tax Collection %
Analysis of General Obligation Debt
Analysis of Revenue (5 years)
Analyis of Revenue (most recent fiscal year)
Analysis of Expenditures by Function
Analysis of Expenditures by Object

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Analysis of Available Fund Balance: General Fund

	2007	2008	2009	2010	2011
County	23.82%	22.83%	22.18%	22.80%	25.55%
Pop. Group	19.35%	18.41%	19.31%	19.50%	22.01%
Statewide	23.56%	22.58%	22.83%	21.07%	23.40%

Cumberland County
Population Group for 1999: 100,000 and Above

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2007 2008 2009 2010 2011

County 96.66% 97.05% 97.14% 97.61% 97.45%

Pop. Group 97.92% 97.83% 97.61% 97.65% 97.68%

Statewide 97.45% 97.38% 97.13% 97.15% 97.19%

Cumberland County

Population Group for 1999: 100,000 and Above

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2007 2008 2009 2010 2011

County 320 288 260 230 202

Pop. Group 1,570 1,447 1,548 1,530 1,516

Statewide 796 803 842 837 809

Cumberland County

Population Group for 1999: 250,000 and Above

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2007 2008 2009 2010 2011

Property Taxes 455 465 459 497 476

Other Taxes 56 53 52 57 63

Sales Tax 174 178 168 136 131

Sales & Services 95 100 95 105 100

Intergovernmental 254 271 248 271 281

Debt Proceeds 0 148 71 50 45

Other Miscellaneous 67 58 63 35 34

Total 1,101 1,273 1,156 1,151 1,130

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2011
2011

Category Total
Per Capita

Property Taxes $155,301,998
$476

Other Taxes 20,711,200
63

Sales Tax 42,771,417
131

Sales & Services 32,554,676
100

Intergovernmental 91,768,729
281

Debt Proceeds 14,805,000
45

Other Miscellaneous 11,269,044
34

Total $369,182,064
$1,130

Population Group: 100,000 and Above

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2011
2011

Category Total
Per Capita

Education $106,041,455
$325

Debt Service 31,705,375
97

Human Services 108,800,985
333

General Government 22,896,896
70

Public Safety 52,941,398
162

Other 47,497,465
145

Total $369,883,574
$1,132

Population Group: 100,000 and Above

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2011
2011

Category Total
Per Capita

Salaries & Wages $94,127,114
$288

Capital Outlay 6,632,111
20

Other Operating 160,337,138
490

Public School Capital 19,514,574
60

Public School Current 77,655,963
238

Other 11,616,674
36

Total $369,883,574
$1,132

Population Group: 100,000 and Above

Last Updated 4/13/2012 6:12:09 PM

	2007	2008	2009	2010	2011
County	96.66%	97.05%	97.14%	97.61%	97.45%
Pop. Group	97.92%	97.83%	97.61%	97.65%	97.68%
Statewide	97.45%	97.38%	97.13%	97.15%	97.19%

Cumberland County
Population Group for 1999: 100,000 and Above

	2011	2011
Category	Total	Per Capita
Property Taxes	$155,301,998	$476
Other Taxes	20,711,200	63
Sales Tax	42,771,417	131
Sales & Services	32,554,676	100
Intergovernmental	91,768,729	281
Debt Proceeds	14,805,000	45
Other Miscellaneous	11,269,044	34
Total	$369,182,064	$1,130

Population Group: 100,000 and Above

North CarolinaDepartment of State TreasurerFinancial InformationCumberland County

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Cumberland County