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

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 Cumberland County Map Page



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
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200820072006200520042003

Revenues by Source







Property Taxes$145,698,921139,586,056135,790,332129,401,695125,713,496117,651,849


Other Taxes16,540,78817,175,35520,960,24020,877,80917,728,59616,048,204


Sales Tax55,804,65853,343,68955,674,52253,103,18148,414,74039,241,599


Sales & Services31,429,65129,084,63231,755,45932,180,33527,501,70628,664,837


Intergovernmental84,912,78177,755,41476,516,61177,754,70769,003,29661,695,222


Debt Proceeds46,500,00004,300,00011,112,080015,818,195


Other Miscellaneous18,323,43920,525,20018,239,55416,367,56412,883,51812,591,984


Total$399,210,238337,470,346343,236,718340,797,371301,245,352291,711,890










Expenditures by Function







Education$103,384,27888,478,54680,402,77483,807,02378,169,71880,398,479


Debt Service24,713,27224,928,80425,755,79824,485,46924,959,90425,538,157


Human Services112,346,796107,914,378111,177,465105,605,69698,278,66197,719,617


General Government23,612,65321,242,68320,454,80220,987,54215,710,61515,865,873


Public Safety46,601,06347,993,23045,178,67839,060,17836,113,59737,142,356


Other40,881,88042,070,16642,774,22043,784,52230,325,33029,793,092


Total$351,539,942332,627,807325,743,737317,730,430283,557,825286,457,574










Expenditures by Object







Salaries & Wages$88,227,67681,719,26480,043,21876,800,39974,565,19971,794,586


Capital Outlay9,084,53712,788,93312,150,0448,119,2784,246,1507,268,745


Other Operating134,691,389133,209,138137,618,195134,412,126114,008,494113,366,027


Public School Capital23,644,38911,454,1129,301,91414,276,83813,497,80717,415,030


Public School Current70,660,09665,996,99862,825,53960,992,35858,775,00057,150,000


Other25,231,85527,459,36223,804,82723,129,43118,465,17519,463,186


Total$351,539,942332,627,807325,743,737317,730,430283,557,825286,457,574










Per Capita Revenues by Source







Property Taxes$465455445415409385


Other Taxes535669675852


Sales Tax178174182171157128


Sales & Services100951041048994


Intergovernmental271254251250224202


Debt Proceeds14801436052


Other Miscellaneous586760534241


Total$1,2731,1011,1251,096979954










Per Capita Expenditures by Function







Education$330289264268254264


Debt Service798184798183


Human Services358352364340319320


General Government756967685152


Public Safety149157148126117121


Other1301371401419997


Total$1,1211,0851,0671,022921937










Per Capita Expenditures by Object







Salaries & Wages$281267262247242235


Capital Outlay294240261424


Other Operating431434451433370370


Public School Capital753730464457


Public School Current225215206196191187


Other809078746064


Total$1,1211,0851,0671,022921937










Group Average Per Capita Revenues by Source







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


Other Taxes525352494642


Sales Tax217218205193183154


Sales & Services110109120111107107


Intergovernmental265250242239226220


Debt Proceeds207291133196192215


Other Miscellaneous718064644646


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










Group Average Per Capita Expenditures by Function







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


Debt Service152148137129118113


Human Services368362368374357345


General Government1181121121059887


Public Safety203193178165154147


Other162154148142136134


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










Group Average Per Capita Expenditures by Object







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


Capital Outlay948880787162


Other Operating529505500483446427


Public School Capital201196172131129131


Public School Current295282265254248239


Other131132126130122112


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











Number of Reporting (AFIR) Counties in Group252524232323


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








General Fund
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200820072006200520042003

General Fund revenues$289,782,000 278,773,298 281,828,995 269,929,533 253,622,938 232,278,936

General Fund expenditures285,814,548 275,908,806 270,797,366 258,509,050 238,387,980 231,769,137

Operating transfers in4,009,700 4,137,772 4,255,179 5,336,145 4,499,913 12,947,592

Operating transfers out8,544,631 7,676,180 11,605,588 12,260,091 6,701,700 6,865,313

Proceeds from capital leases and installment purchases0 0 4,300,000 4,787,080 0 0

Other items172,355 151,043 54,692 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($395,124)(522,873)8,035,912 9,283,617 13,033,171 6,592,078










Fund balance available (FBA):







In dollars$67,191,613 67,536,825 66,350,532 63,995,950 56,727,182 45,953,242


FBA as a % of GF Net Expenditures:







Unit's FBA %22.83%23.82%23.86%24.06%23.15%19.26%


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


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


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








Enterprise Funds:
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Water/Sewer Solid Waste Auditorium/Arena













Combined financial results:







Working capital$34,646,388 $35,305,625 $31,493,384 $25,947,417 $22,322,981 $19,188,412


Net income2,570,219 4,723,496 6,879,534 13,167,723 3,001,862 3,356,264


























Cash, Investments and Financing
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200820072006200520042003











Population at July 1st of the Previous Year313,616 306,545 305,173 310,850 307,856 305,851


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


Cash & Investments at June 30th184,578,017 174,918,980 168,528,327 151,624,298 137,951,527 121,659,809


Investment Earnings7,937,111 9,785,240 6,922,498 3,461,466 1,507,655 1,791,064


Tax Rate Equivalent0.0487 0.0624 0.0462 0.0240 0.0106 0.0140


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


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


Latest year of Revaluation 2003 2003 2003 2003 2003 1996


January 1, Prior Year Assessed Valuation16,300,393,780 15,689,751,511 14,969,524,779 14,430,738,031 14,156,897,574 12,824,467,148


Tax Rate0.8800 0.8800 0.8800 0.8800 0.8800 0.9250


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


Tax Rate State Wide0.6271 0.6489 0.6504 0.6460 0.6494 0.6633


Assessment -to-Sales Ratio81.72 89.65 92.46 98.33 100.00 94.03


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


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


Assessed Valuation adjusted for Assessed to Sales Ratio19,946,639,476 17,501,117,134 16,190,271,230 14,675,824,297 14,156,897,574 13,638,697,382


Tax Rate Adjusted0.7191 0.7889 0.8136 0.8653 0.8800 0.8698


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


Tax Rate Adjusted Statewide0.5592 0.5687 0.5941 0.5912 0.5936 0.5900


Percent Collected97.05 96.66 96.42 96.04 95.37 94.90


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


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


Percent Collected Excluding Motor Vehicles99.13 98.63 98.35 97.86 97.23 97.05


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


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


Percent Collected Motor Vehicles Only 81.56 81.82 82.76 81.95 81.22 79.82


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


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


Tax Uncollected4,262,991 4,629,840 4,790,468 5,053,805 5,783,374


Tax Rate Equivalent0.0262 0.0295 0.0320 0.0350 0.0409 0.0000










Debt Information2008 2007 2006 2005 2004 2003


Population Group250,000 and Above250,000 and Above250,000 and Above250,000 and Above250,000 and Above250,000 and Above


Ratings:







Fitch







Moody'sAa3Aa3Aa3Aa3Aa3Aa3


S & PAA-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 Government90,235,000 98,230,000 106,165,000 114,140,000 115,895,000 123,510,000


Total90,235,000 98,230,000 106,165,000 114,140,000 115,895,000 123,510,000


Total Per Capita288 320 348 367 376 404


Total Per Capita for the Population Group1,447 1,570 1,382 1,420 1,411 #N/A


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


Total per Assessed Valuation Adjusted for Current Year Sales0.4524%0.5613%0.6557%0.7777%0.8186%0.9056%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average1.3900%1.5100%1.4000%1.4800%1.5500%#N/A


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


Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$43,198,781 46,078,78148,693,78151,058,78153,183,78155,083,781


--General Government*108,358,52266,491,76171,037,23275,261,57474,570,00078,137,226


Total*151,557,303112,570,541119,731,012126,320,355127,753,781133,221,007


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




Revenue Bond Debt 0 0 0 122,107,113 127,732,113 133,117,113


Total Debt Listed Above*$151,557,303 112,570,541119,731,012248,427,468255,485,894266,338,120








County School Report
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200820072006200520042003


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)3,469,2123,433,0473,516,9563,008,3373,015,5243,015,524


Article 42 (60% restricted)6,875,6896,809,3696,982,1635,965,0655,968,8285,968,828


Interest on restricted sales taxes1,186,6061,170,825638,122458,041371,057371,057

Withdrawals from the State Public School Building Capital Fund4,242,1313,028,9863,141,4932,400,000171,976171,976

Grants from Public School Building Bond Fund



485,385485,385

Net proceeds from public school debt financing:







General obligation bonds


9,149,82214,875,00014,875,000


Installment purchase contracts20,000,000


12,19512,195


Interest on public school debt proceeds109,620171,871242,250395,937476,812476,812

Unrestricted sources1,795,9693,869,909429,5712,194,400


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







Total Sources44,560,36218,484,00714,950,55523,571,60225,376,77725,376,777









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)-50,867-1,282,306-422,5494,605,1024,160,5844,160,584


Public school capital outlay1,186,6061,170,825638,123458,0411,275,1481,275,148

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)3,935,5751,451,0481,469,7143,165,4835,968,8285,968,828


Public school capital outlay2,940,1145,358,3225,512,4492,799,5825,968,8285,968,828

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)

3,141,4932,400,000171,976171,976


Public school capital outlay4,242,1313,028,986




Funded by Public School Building Bond Fund:







Public school capital outlay



485,385485,385

Funded by other sources:







Public school debt service (principal and interest)
3,869,908





Public school capital outlay:







From Capital Projects Funds15,275,5381,895,9793,151,34211,019,2159,685,6699,685,669


From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses27,529,09715,492,76213,490,57224,447,42327,716,41827,716,418









Sources of county funding over (under) uses of county funding17,031,2652,991,2451,459,983-875,821-2,339,641-2,339,641









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes14,143,4499,428,0975,488,5937,085,3585,380,6775,380,677

Unexpended proceeds from other sources restricted







for public school capital outlay
1,724,1074,203,6283,482,6843,411,7083,411,708









Equals: Ending Balance, June 30, Current Year






Total ending balance31,174,71414,143,44911,152,2049,692,2216,452,7446,452,744

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes17,663,52814,143,4499,428,0975,488,593-2,637,302-2,637,302


Unexpended proceeds from other sources restricted







for public school capital outlay13,511,186
1,724,1074,203,6289,090,0469,090,046









Additional Information:






Average daily membership52,40452,47451,97351,72452,15851,553

Adjusted unit-wide tax rate0.71910.78890.81360.86530.88000.8698

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

Assessed valuation per student311,052299,000288,025278,995271,423248,763

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






















Annual Financial Information Report Detail
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200820072006200520042003


Population at July 1st of the Previous Year313,616306,545305,173310,850307,856305,851
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 Assets358,903,164302,465,004299,945,753287,921,528277,716,426273,284,339
1.5BFISCAL Governmental Activities Liabilities247,138,273194,330,303207,972,886219,610,719216,560,047230,432,934
3.5ASUMMARYBusiness Type Activities Assets123,798,921120,328,546117,182,270111,775,47997,909,82196,059,421
3.5B
Business Type Activities Liabilties54,958,94654,058,79055,636,01057,108,75356,410,81857,562,280
6.5A
Fiduciary Funds Assets5,318,7395,737,0225,129,7865,348,6516,123,5306,295,825
6.5B
Fiduciary Funds Liabilties5,318,7395,737,0225,129,7865,348,6516,123,5305,548,862
10PART 2Current Collections Of Unit Wide Levy139,918,384133,649,949128,905,914122,480,004118,999,659112,498,509
11TAXCurrent Collections of Special Tax District 7,768,1707,538,9848,170,1909,583,6819,312,7938,608,393
12REVENUESPrior Years' Levy Collections4,153,9084,288,5295,113,5935,256,3715,198,2874,012,501
13
Penalties and Interest1,626,6291,647,5781,770,8251,665,3201,515,5501,140,839
14
Collections of Tax Previously Written off





15
Animal Tax348,201367,631381,637405,668441,763172,981
16
Deed Stamp Excise Tax1,184,8931,515,8281,477,0711,131,2231,069,746734,497
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax344,407333,262317,874299,230291,350277,631
19
1% Local Government Option Sales Tax22,636,42120,840,37822,030,84223,379,58120,173,51517,034,989
20
1/2% Local Government Option Sales Tax (40)11,564,03911,443,49111,723,18710,027,7899,688,61310,051,748
21
1/2% Local Government Option Sales Tax (42)11,459,48211,348,94911,636,9389,941,7769,597,4529,948,047
21.1
1/2% Local Government Option Sales Tax (44)10,144,7169,710,87110,283,5559,754,0358,955,1602,206,815
22
Local Occupancy Tax1,013,099873,9684,050,5622,893,777782,287703,821
23
Prepared Food Tax4,736,5434,513,4214,098,2913,829,4553,562,7603,342,607
24
911 Charges460,048828,0541,213,118814,344752,408812,846
25
Gross Receipts Tax on Short Term Leased Vehicles447,224420,007397,290365,408311,097309,245
26
White Goods Disposal Tax118,113130,055143,793119,749129,32950,467
27
Privilege Licenses





28
Other Licenses120,090654,145710,4141,435,2741,075,0631,035,716
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.1,344,392189,612430,789469,3121,147,394752,070
33
General Government





34
Public Safety793,661898,166639,725518,301192,539198,070
35
Transportation - Streets53,32854,36846,21649,66449,81648,240
36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.2,452,6352,764,0822,373,8063,169,6843,604,4872,363,853
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other2,200,9463,445,4985,725,67810,319,6532,118,6801,978,346
41
Human Services: Health3,732,4893,782,6543,089,0182,971,1763,014,1122,744,027
42
Human Services: Mental Health2,326,699500,758564,412829,104961,075806,674
43
Human Services: Hospitals





44
Human Services: Social Services26,927,33626,752,11826,704,68828,681,51427,400,30826,951,251
45
Human Services: All Other527,202388,135225,567255,829237,921245,200
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds6,881,1353,869,908



47INTERGOVPayments in Lieu of Taxes - State

2,4433,0262,5572,431
48REVENUESControlled Substance Tax107,915178,32168,18054,71455,85750,312
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges609,362325,567222,296222,181227,456194,973
51
Beer and Wine Tax507,004489,287695,840686,819658,219657,645
52
Court Costs - Facilities, Jail and Arrest Fees1,220,959961,861971,240920,100690,633723,261
53
Public School Building Capital Fund4,242,1313,028,9863,141,4932,400,0002,000,000171,976
54
Public School building bond fund



1,466,722485,385
55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government
187,0571,31841,69615,640
59
Public Safety2,234,0402,320,9843,346,2522,549,5341,693,3941,416,187
60
Transportation711,563811,313515,336490,678413,899429,407
61
Environmental Protection





62
Econ. & Phys. Dev. - Housing/Community Dev




195,294
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other62,508427,14938,77824,15327,73466,254
64
Human Services: Health 337,925400,575706,396681,749680,188436,416
65
Human Services: Mental Health12,362,88012,056,08414,299,24310,745,7689,291,4789,522,459
66
Human Services: Hospitals





67
Human Services: Social Services11,840,18010,528,6349,855,4138,068,8337,544,7578,527,953
68
Human Services: All Other1,249,6731,294,9821,106,7961,055,2541,165,4491,187,321
69
Culture and Recreation748,225743,406707,681662,175657,240722,650
70LOCALOther State Intergov.72,45781,96316,890170,208

71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government54,81162,81928,55697,2922,885,829137,393
73
Public Safety453,500488,356247,616426,406202,13166,318
74
Transportation





75
Environmental Protection58,70457,05956,618149,85551,541
76
Economic And Physical Development96,677150,879135,317498,693127,407138,709
77
Human Services: Health, Mental Hlt & Hosp8,726400506,55013,32015,075
78
Human Services: Social Services





79
Human Services: All Other543,855404,115371,347393,442340,917381,442
80PERMITS Culture And Recreation149,863110,318181,613141,34464,59678,630
81& FEESBuilding Permits54,65946,39953,81268,27446,54976,721
82
Register of Deeds1,753,5922,000,6012,029,3951,946,0372,176,8192,053,509
83
Inspection Fees837,1791,132,7541,418,7571,781,7221,130,382878,595
84
Concealed Handgun Permits65,78547,54043,92223,96025,63515,605
85
Other Permits15,3825,69411,38811,38814,23510,439
86SALES &Parking Revenues102,5751,000
296114
87SERVICESRents and Royalties6,023,0055,187,2705,235,8065,142,9495,209,2436,167,418
88
Airport





89
Fire Protection Charges





90
Solid Waste3,539,8413,799,8723,145,9433,321,8952,010,0852,174,547
91
Ambulance and Rescue Squad Charges





92
Cemeteries2,4006006001,2005,4002,400
93
Recreation Service Revenues50,32936,59858,69668,883363,243277,564
94
Library Service Revenues223,336237,525241,052233,258234,882265,257
95
Other Cultural and Rec Service Revenues1,858,6291,319,7151,453,2551,328,8111,362,9891,717,917
96
Client and Third Party Payments - Health2,866,7282,676,8162,722,7982,620,9152,601,9802,145,740
97
Client and Third Party Payments - Ment Hlth6,063,0585,886,75512,246,07313,464,86312,666,51612,335,861
98
Client and Third Party Payments - Soc Serv187,449163,980180,213187,825177,242246,166
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services10,590,8769,567,8796,295,4615,659,1882,762,6402,936,635
102REVENUESWater and Sewer Charges23,990205,047174,562150,548107,190395,218
103
Investment Earnings - Bond Proceeds125,506142,599222,425217,12267,445336,220
104
Investment Earnings - All Other Funds7,937,1119,785,2406,922,4983,461,4661,507,6551,791,064
105
Special Assessments87,013186,9756,81012,2524,67917,034
106
Private Contributions and Other Donations340,000
250
7001,332
107
Sales of Materials and Fixed Assets-41,375-604,625-33,332337,792141,826-3,594
108
Sale of Real Property147,294166,923195,14483,49778,09250,743
109
1 Cent and 5 Cent Bottle Tax208,654166,342192,555163,688160,53499,768
110
Mixed Drink Surcharge





111
ABC Profit Distribution999,4501,220,9581,133,2231,056,4111,597,542401,434
112
Other Miscellaneous Revenues5,793,1896,227,8006,042,7077,203,9555,931,4256,799,168
113
Proceeds of the Sale of Bonds & Notes


6,325,000
14,887,195
114
Proceeds of Capital Leases & Install Purch46,500,000
4,300,0004,787,080
931,000
115
Other




63,946
116NON-REVFines and Forfeitures1,058,145828,633729,796752,1171,180,4351,283,916
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units66,532,08765,971,23747,666,02745,356,04443,814,04838,278,277
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients308,312,968288,031,985239,249,210229,032,594209,746,884199,591,240
125APART 4Governing Body - Salaries & Wages258,313251,567234,886219,410209,711204,107
125BGENERALGoverning Body - Other Direct193,094198,624183,245170,751129,442119,490
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages1,380,1691,244,6071,195,7561,043,215932,374864,955
126B
Administration - Other Direct394,343344,645316,935246,438213,631205,764
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages387,280295,361282,504406,571243,086289,504
127B
Elections - Other Direct507,729522,3951,160,435288,721237,813239,316
127C
Elections - Construction





127D
Elections - Purchase of P,P&E131,600




128A
Finance - Salaries & Wages741,776672,427643,692602,367576,530568,890
128B
Finance - Other Direct221,937210,552192,904183,777166,128179,786
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages2,754,7692,684,7492,548,1942,414,8352,358,0572,242,188
129B
Taxes - Other Direct1,690,1881,577,9421,491,8221,423,8431,258,6051,260,705
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E7,37531,01226,77912,52825,2603,707
130A
Legal - Salaries & Wages476,605404,616392,929365,852342,666329,548
130B
Legal - Other Direct144,991154,266122,93499,386104,515100,151
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages890,344846,280769,314702,434662,648585,803
131B
Register of Deeds - Other Direct1,312,601985,888927,512876,136912,510767,544
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E12,879



7,178
132A
Public Buildings - Salaries & Wages1,313,2291,230,2681,144,3431,045,7691,070,3951,034,334
132B
Public Buildings - Other Direct3,012,4192,663,0792,475,9342,426,9042,492,8002,330,016
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E181,45929,02648,77140,20657,9915,750
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct128,51629,31325,65513,27321,95615,130
133C
Court Facilities - Construction




6,705
133D
Court Facilities - Purchase of P,P&E
21,778

73,928
134A
Central Services - Salaries & Wages1,690,6951,564,0561,477,4061,329,1771,280,4721,196,962
134B
Central Services - Other Direct953,507910,786884,073788,979717,929697,239
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E202,480112,17585,811224,380119,0717,378
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct2,252,7181,750,2062,817,6765,633,6451,219,5781,932,087
135C
Gen. Govt. All Other - Construction




216,784
135D
Gen. Govt. All Other - Purchase of P,P&E2,371,6372,507,0651,005,292428,945283,519454,852
136APUBLICSheriff & Communications - Salaries & Wages15,541,57714,512,32713,407,46212,600,38911,702,98811,670,456
136BSAFETYSheriff & Communications - Other Direct8,849,5348,024,8497,535,5646,257,9035,980,8626,765,237
136C
Sheriff & Communications - Construction503,5461,811,6081,843,02772,41516,5422,204,277
136D
Sheriff & Communications - Purchase of P,P&E1,260,4481,233,6401,192,172219,765871,197541,895
137A
Jail - Salaries & Wages6,859,2496,451,8996,206,2355,813,2875,526,7914,363,585
137B
Jail - Other Direct4,139,0203,894,7543,784,1413,332,9633,126,6782,319,709
137C
Jail - Construction





137D
Jail - Purchase of P,P&E
81,889146,12876,550
29,910
138A
Emergency Communications - Salaries & Wages1,151,7131,047,462960,343942,547881,508949,712
138B
Emergency Communications - Other Direct798,212849,149900,234962,767617,382614,399
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E100,155242,553266,142793,933285,300179,973
139A
Emergency Management - Salaries & Wages





139B
Emergency Management - Other Direct55,52279,74469,62681,30677,97779,493
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E





140A
Fire - Salaries & Wages





140B
Fire - Other Direct5,321,0385,454,1205,368,1676,524,6695,733,5506,185,446
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 & Wages853,057556,985504,977420,825507,273472,414
143B
Animal Control - Other Direct400,542502,503371,832321,125338,418293,006
143C
Animal Control - Construction46,2772,655,9262,033,89449,62015,000
143D
Animal Control - Purchase of P,P&E52,093
5,12078,53134,255
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct132,700131,200126,675128,500119,800109,250
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages77,69773,60071,34958,012

145B
Pub. Safety All Other - Other Direct417,775355,597356,826297,810256,476341,255
145C
Pub. Safety All Other - Construction





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





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages





146BPORTATIONImprovements Subdivisions and Streets - Other Direct





146C
Improvements Subdivisions and Streets - Construction





146D
Improvements Subdivisions and Streets - Purchase of P,P&E





147A
Parking Facilities - Salaries & Wages





147B
Parking Facilities - Other Direct





147C
Parking Facilities - Construction





147D
Parking Facilities - Purchase of P,P&E





148A
Airport - Salaries & Wages





148B
Airport - Other Direct





148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & 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 & Wages42,25542,02624,07539,51239,066141,200
151B
Trans. All Other - Other Direct875,6791,024,020540,894577,464498,832417,307
151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E





152AENVIRONSolid Waste - Salaries & Wages2,772,0891,400,9481,342,2621,300,8821,315,9561,333,553
152BMENTALSolid Waste - Other Direct5,273,9024,864,0593,752,3783,160,8502,349,1162,370,434
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E2,164,4411,099,167121,629581,466154,957466,900
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 Direct1,6002,1252,1252,7102,5253,361
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 & Wages1,920,8111,851,1201,834,3661,758,7371,577,2451,346,189
156BPHYSPlanning & Zoning - Other Direct889,4571,360,691892,097639,783581,632505,011
156CDEVELOP.Planning & Zoning - Construction





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

34,452
5,737
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct1,222,5481,299,3423,892,3382,932,129948,5731,050,245
157C
Economic Development - Construction1,009233,96154,5731,642,649
137,869
157D
Economic Development - Purchase of P,P&E1,856
205,45446,950337,194931,000
158A
Community Development - Salaries & Wages681,834696,222684,710625,171626,635632,081
158B
Community Development - Other Direct2,054,6362,163,5081,776,4702,604,8433,152,1002,121,192
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages310,260305,349290,867290,043302,500307,807
159B
Agriculture Expansion - Other Direct249,757192,398198,754178,564100,684122,724
159C
Agriculture Expansion - Construction





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

5,000


160A
Special Empl Programs - Salaries & Wages802,948939,846802,667736,214654,995558,315
160B
Special Empl Programs - Other Direct1,471,3892,257,8613,178,1022,511,7461,120,638847,305
160C
Special Empl Programs - Construction





160D
Special Empl Programs - Purchase of P,P&E

10,756
51,777
161A
Econ. Dev. All Other - Salaries & Wages187,932173,539178,958194,872132,96460,215
161B
Econ. Dev. All Other - Other Direct661,6342,072,8971,562,493725,08984,36622,173
161C
Econ. Dev. All Other - Construction





161D
Econ. Dev. All Other - Purchase of P,P&E
15,350
22,463

162AHUMANHealth - Salaries & Wages9,127,1368,363,7588,007,7307,484,5366,855,6606,566,213
162BSERVICESHealth - Other Direct6,089,7566,282,3075,546,2915,030,9605,002,0234,276,808
162C
Health - Construction1,525,877185,184


6,400
162D
Health - Purchase of P,P&E
26,782565,875
152,66775,410
163A
Mental Health - Salaries & Wages8,606,9848,973,56111,366,94112,055,78712,645,02612,963,148
163B
Mental Health - Other Direct14,189,06913,472,50017,897,30415,379,03612,572,04611,501,769
163C
Mental Health - Construction




81,243
163D
Mental Health - Purchase of P,P&E70,844

8,781119,133333,279
164A
Administration - Salaries & Wages21,346,74519,818,02618,797,91517,948,69816,880,43516,204,825
164B
Administration - Other Direct32,195,54031,634,86030,963,12930,755,13229,192,18029,995,924
164C
Administration - Construction





164D
Administration - Purchase of P,P&E
163,67233,306
132,1363,513
165B
Assistance Programs - Other Direct493,742473,404448,216436,044359,095264,273
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages163,748153,446159,216112,113118,57697,603
168B
Other Human Services - Other Direct66,71563,14860,09445,67546,37135,234
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 & Wages995,106791,512694,474715,274700,797712,330
170B
Human Serv. All Other - Other Direct2,161,3892,022,8041,843,2971,666,7771,639,8361,664,653
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E24,250




171ACULTURE Recreation & Parks - Salaries & Wages


82,6151,203,4451,187,482
171BANDRecreation & Parks - Other Direct3,023,4402,912,9093,076,8293,287,2601,320,6941,348,965
171CRECREAT.Recreation & Parks - Construction



1,122,069351,079
171D
Recreation & Parks - Purchase of P,P&E
1,961,8891,810,617255,70199,37342,069
172A
Coliseum - Salaries & Wages1,755,1281,515,0111,482,1441,352,9751,311,1111,239,315
172B
Coliseum - Other Direct3,864,3343,435,1333,132,8304,970,4902,973,6293,162,229
172C
Coliseum - Construction


3,649

172D
Coliseum - Purchase of P,P&E38,399111,7391,654,895124,17840,109658,394
173A
Museums - Salaries & Wages





173B
Museums - Other Direct284,500270,150274,250301,300351,300381,300
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages5,138,2274,858,6964,537,5034,138,2803,906,2893,671,852
174B
Libraries - Other Direct3,670,5003,494,0413,376,2783,129,6112,927,6503,152,106
174C
Libraries - Construction322,370




174D
Libraries - Purchase of P,P&E63,426100,96722,66515,9934,200
175A
All Other - Salaries & Wages





175B
All Other - Other Direct89,841112,16327,009232,7837,5317,495
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct 181,395196,977280,2651,272,25470,119
176C
Water & Sewer - Construction2,116163,550977,6863,411,480221,735523,180
176D
Water & Sewer - Purchase of P,P&E


9,09523,000
177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees4,629,0704,959,0607,375,0007,080,0005,592,3705,588,720
178D
Public School - Principal7,995,0007,335,0005,290,5705,349,6066,665,0006,190,000
179B
Comm/Tech College - Interest & Fees116,555146,103

214,610234,735
179D
Comm/Tech College - Principal828,077798,530
97,243350,000350,000
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees5,867,3176,238,0116,513,7695,020,1877,394,9187,028,252
181D
All Other - Principal5,277,2535,452,1006,576,4596,938,4334,743,0066,146,450
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement40,90833,42528,76427,26121,60022,339
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount13,157,62113,459,01112,737,80211,884,9839,984,12610,716,208
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount1,2444,967-26,162-1,34424,777-4,007
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount2,131,0302,025,4362,082,0372,083,2441,853,7772,224,791
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount70,660,09665,996,99862,825,53960,992,35858,775,00057,150,000
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount23,644,38911,454,1129,301,91414,276,83813,497,80717,415,030
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount7,977,0157,783,2437,316,8236,646,8235,891,4815,775,962
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount1,102,7783,244,193958,4981,891,0045,43057,487
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 - RecipienttestOutside Agenciestest

Public Safety
200B
Other - Item Number139139139139139139
200C
Other - Amount842,152924,507716,689604,501687,199674,360
201A
Other - RecipienttestNC Child Trusttest

NC Child Trust
201B
Other - Item Number161161161161161161
201C
Other - Amount20,01518,00519,14020,22018,38518,385
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 vehicles127,312,904122,243,917117,346,803113,141,609110,431,361103,875,643
206OTHERCurrent year's levy -- Motor vehicles (only)17,122,49316,242,92816,545,02914,557,86714,478,34114,793,542
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,104,8151,677,3071,937,6752,425,7583,063,8593,063,859
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles3,158,1762,952,5332,852,7932,628,0472,719,5152,984,897
209
Percentage of Taxes Collected All Property %97.0596.6696.4296.0495.3794.90
210
Percentage of Taxes Collected Exclude Motor Vehicles %99.1398.6398.3597.8697.2397.05
211
Percentage of Taxes Collected Motor Vehicles %81.5681.8282.7681.9581.2279.82
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 Fund





215BCASH &Cash On Hand & in Bank - Construction Bond 46,629,123297,8627,492,1869,027,2518,044,73314,147,971
215CINVESTCash On Hand & in Bank - All Other Funds184,578,017174,918,980168,528,327151,624,298137,951,527121,659,809
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 Undesignated-103,201-107,609-126,650-109,339-65,66650,223
221
Total Revenue Credited to white Goods Account238,834231,518237,597196,876153,04374,868
222A
Total Expenditures for Operations221,244227,110218,554214,187196,716190,757
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated-85,611-103,201-107,607-126,650-109,339-65,666
224B
The Amount of White Goods Tax Actually Received118,113130,055143,793119,749114,27350,447
225B
Amount in 218 that would have been received if 100% eligible118,113130,055143,793119,749114,273112,735
226
Calculate Threshold Amount.29,52832,51435,94829,93728,56828,184
227
Total Tonnage of White Goods Scrap Metal Collected8537621,3221,0679311,048
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources414,872,034353,632,002363,150,886399,553,806315,834,242317,180,823
229BFISCALAmount - Subtract Refunding Debt Proceeds


38,218,376

229CSUMMARYAmount - Subtract Interfund Transfers In15,661,79616,161,65619,914,16820,538,05914,588,89025,468,933
229D
Amount - Net Revenues Per AFIR399,210,238337,470,346343,236,718340,797,371301,245,352291,711,890


Calculated amount399,210,238337,470,346343,236,718340,797,371301,245,352291,711,890


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses367,201,738348,789,463345,657,905375,927,703298,146,715311,926,507
230B
Amount - Subtract Pymts to Refunded Debt Agent


37,659,214

230C
Amount - Subtract Interfund Transfers Out15,661,79616,161,65619,914,16820,538,05914,588,89025,468,933
230D
Amount - Net Expenditures Per AFIR351,539,942332,627,807325,743,737317,730,430283,557,825286,457,574


Calculated amount351,539,942332,627,807325,743,737317,730,430283,557,825286,457,574


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialAmy H Cannon
951CERTI-TitleAssistant County Manager/Finance Director
952FICATIONDate11/17/200811/27/200711/16/200512/01/200512/01/200412/12/2003
953
ContactKelly A Autry
954
TitleAccountant I
955
Telephone910-678-7749
956
Fax #910-323-6120



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20042005200620072008
County23.15%24.06%23.86%23.82%22.83%
Pop. Group16.89%17.91%18.09%19.24%18.26%
Statewide23.51%24.31%24.18%21.27%20.16%






Cumberland County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20042005200620072008
County95.37%96.04%96.42%96.66%97.05%
Pop. Group97.28%97.59%96.81%97.92%97.83%
Statewide96.70%97.04%96.63%97.45%97.38%






Cumberland County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20042005200620072008
County376367348320288
Pop. Group1,4111,4201,3821,5701,447
Statewide685704717796803






Cumberland County


Population Group for 1999: 250,000 and Above

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Analysis of Revenue

20042005200620072008
Property Taxes409415445455465
Other Taxes5867695653
Sales Tax157171182174178
Sales & Services8910410495100
Intergovernmental224250251254271
Debt Proceeds036140148
Other Miscellaneous4253606758
Total9791,0961,1251,1011,273

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Analysis of Revenue for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Property Taxes$145,698,921
$465
Other Taxes16,540,788
53
Sales Tax55,804,658
178
Sales & Services31,429,651
100
Intergovernmental84,912,781
271
Debt Proceeds46,500,000
148
Other Miscellaneous18,323,439
58
Total$399,210,238
$1,273





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Education$103,384,278
$330
Debt Service24,713,272
79
Human Services112,346,796
358
General Government23,612,653
75
Public Safety46,601,063
149
Other40,881,880
130
Total$351,539,942
$1,121




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2008

2008
2008
CategoryTotal
Per Capita
Salaries & Wages$88,227,676
$281
Capital Outlay9,084,537
29
Other Operating134,691,389
431
Public School Capital23,644,389
75
Public School Current70,660,096
225
Other25,231,855
80
Total$351,539,942
$1,121




Population Group: 100,000 and Above


Last Updated 8/31/2009 11:35:12 AM