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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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			2008	2007	2006	2005	2004	2003
	Revenues by Source
		Property Taxes	$145,698,921	139,586,056	135,790,332	129,401,695	125,713,496	117,651,849
		Other Taxes	16,540,788	17,175,355	20,960,240	20,877,809	17,728,596	16,048,204
		Sales Tax	55,804,658	53,343,689	55,674,522	53,103,181	48,414,740	39,241,599
		Sales & Services	31,429,651	29,084,632	31,755,459	32,180,335	27,501,706	28,664,837
		Intergovernmental	84,912,781	77,755,414	76,516,611	77,754,707	69,003,296	61,695,222
		Debt Proceeds	46,500,000	0	4,300,000	11,112,080	0	15,818,195
		Other Miscellaneous	18,323,439	20,525,200	18,239,554	16,367,564	12,883,518	12,591,984
		Total	$399,210,238	337,470,346	343,236,718	340,797,371	301,245,352	291,711,890

	Expenditures by Function
		Education	$103,384,278	88,478,546	80,402,774	83,807,023	78,169,718	80,398,479
		Debt Service	24,713,272	24,928,804	25,755,798	24,485,469	24,959,904	25,538,157
		Human Services	112,346,796	107,914,378	111,177,465	105,605,696	98,278,661	97,719,617
		General Government	23,612,653	21,242,683	20,454,802	20,987,542	15,710,615	15,865,873
		Public Safety	46,601,063	47,993,230	45,178,678	39,060,178	36,113,597	37,142,356
		Other	40,881,880	42,070,166	42,774,220	43,784,522	30,325,330	29,793,092
		Total	$351,539,942	332,627,807	325,743,737	317,730,430	283,557,825	286,457,574

	Expenditures by Object
		Salaries & Wages	$88,227,676	81,719,264	80,043,218	76,800,399	74,565,199	71,794,586
		Capital Outlay	9,084,537	12,788,933	12,150,044	8,119,278	4,246,150	7,268,745
		Other Operating	134,691,389	133,209,138	137,618,195	134,412,126	114,008,494	113,366,027
		Public School Capital	23,644,389	11,454,112	9,301,914	14,276,838	13,497,807	17,415,030
		Public School Current	70,660,096	65,996,998	62,825,539	60,992,358	58,775,000	57,150,000
		Other	25,231,855	27,459,362	23,804,827	23,129,431	18,465,175	19,463,186
		Total	$351,539,942	332,627,807	325,743,737	317,730,430	283,557,825	286,457,574

	Per Capita Revenues by Source
		Property Taxes	$465	455	445	415	409	385
		Other Taxes	53	56	69	67	58	52
		Sales Tax	178	174	182	171	157	128
		Sales & Services	100	95	104	104	89	94
		Intergovernmental	271	254	251	250	224	202
		Debt Proceeds	148	0	14	36	0	52
		Other Miscellaneous	58	67	60	53	42	41
		Total	$1,273	1,101	1,125	1,096	979	954

	Per Capita Expenditures by Function
		Education	$330	289	264	268	254	264
		Debt Service	79	81	84	79	81	83
		Human Services	358	352	364	340	319	320
		General Government	75	69	67	68	51	52
		Public Safety	149	157	148	126	117	121
		Other	130	137	140	141	99	97
		Total	$1,121	1,085	1,067	1,022	921	937

	Per Capita Expenditures by Object
		Salaries & Wages	$281	267	262	247	242	235
		Capital Outlay	29	42	40	26	14	24
		Other Operating	431	434	451	433	370	370
		Public School Capital	75	37	30	46	44	57
		Public School Current	225	215	206	196	191	187
		Other	80	90	78	74	60	64
		Total	$1,121	1,085	1,067	1,022	921	937

	Group Average Per Capita Revenues by Source
		Property Taxes	$632	$599	$581	$550	$531	$503
		Other Taxes	52	53	52	49	46	42
		Sales Tax	217	218	205	193	183	154
		Sales & Services	110	109	120	111	107	107
		Intergovernmental	265	250	242	239	226	220
		Debt Proceeds	207	291	133	196	192	215
		Other Miscellaneous	71	80	64	64	46	46
		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 Service	152	148	137	129	118	113
		Human Services	368	362	368	374	357	345
		General Government	118	112	112	105	98	87
		Public Safety	203	193	178	165	154	147
		Other	162	154	148	142	136	134
		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 Outlay	94	88	80	78	71	62
		Other Operating	529	505	500	483	446	427
		Public School Capital	201	196	172	131	129	131
		Public School Current	295	282	265	254	248	239
		Other	131	132	126	130	122	112
		Total	$1,532	$1,474	$1,406	$1,329	$1,266	$1,219

		Number of Reporting (AFIR) Counties in Group	25	25	24	23	23	23
		Average Population of Group	238,611	231,141	230,654	231,564	227,480	224,334

General Fund Go to top of page			2008	2007	2006	2005	2004	2003
	General Fund revenues		$289,782,000	278,773,298	281,828,995	269,929,533	253,622,938	232,278,936
	General Fund expenditures		285,814,548	275,908,806	270,797,366	258,509,050	238,387,980	231,769,137
	Operating transfers in		4,009,700	4,137,772	4,255,179	5,336,145	4,499,913	12,947,592
	Operating transfers out		8,544,631	7,676,180	11,605,588	12,260,091	6,701,700	6,865,313
	Proceeds from capital leases and installment purchases		0	0	4,300,000	4,787,080	0	0
	Other items		172,355	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: Go to top of page
	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 income	2,570,219	4,723,496	6,879,534	13,167,723	3,001,862	3,356,264



Cash, Investments and Financing Go to top of page			2008	2007	2006	2005	2004	2003

		Population at July 1st of the Previous Year	313,616	306,545	305,173	310,850	307,856	305,851
		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	184,578,017	174,918,980	168,528,327	151,624,298	137,951,527	121,659,809
		Investment Earnings	7,937,111	9,785,240	6,922,498	3,461,466	1,507,655	1,791,064
		Tax Rate Equivalent	0.0487	0.0624	0.0462	0.0240	0.0106	0.0140
		Tax Rate Equivalent Group weighted average	0.0285	0.0343	0.0233	0.0147	0.0065	0.0106
		Tax Rate Equivalent Statewide weighted average	0.0283	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 Valuation	16,300,393,780	15,689,751,511	14,969,524,779	14,430,738,031	14,156,897,574	12,824,467,148
		Tax Rate	0.8800	0.8800	0.8800	0.8800	0.8800	0.9250
		Tax Rate Group weighted average	0.6827	0.6857	0.6884	0.6659	0.6684	0.6786
		Tax Rate State Wide	0.6271	0.6489	0.6504	0.6460	0.6494	0.6633
		Assessment -to-Sales Ratio	81.72	89.65	92.46	98.33	100.00	94.03
		Assessment -to-Sales Ratio Group Average	90.78	90.41	93.11	94.47	93.41	90.60
		Assessment -to-Sales Ratio Statewide	89.17	87.65	91.33	91.52	91.40	88.96
		Assessed Valuation adjusted for Assessed to Sales Ratio	19,946,639,476	17,501,117,134	16,190,271,230	14,675,824,297	14,156,897,574	13,638,697,382
		Tax Rate Adjusted	0.7191	0.7889	0.8136	0.8653	0.8800	0.8698
		Tax Rate Adjusted Group weighted average	0.6198	0.6199	0.6409	0.6291	0.6244	0.6148
		Tax Rate Adjusted Statewide	0.5592	0.5687	0.5941	0.5912	0.5936	0.5900
		Percent Collected	97.05	96.66	96.42	96.04	95.37	94.90
		Percent Collected Group weighted average	97.83	97.92	96.81	97.59	97.28	97.08
		Percent Collected Statewide weighted average	97.38	97.45	96.63	97.04	96.70	96.36
		Percent Collected Excluding Motor Vehicles	99.13	98.63	98.35	97.86	97.23	97.05
		Percent Collected Excluding Motor Vehicles Group weighted average	98.77	98.73	97.72	98.48	98.29	98.07
		Percent Collected Excluding Motor Vehicles Statewide	98.37	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 average	88.02	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 Uncollected	4,262,991	4,629,840	4,790,468	5,053,805	5,783,374
		Tax Rate Equivalent	0.0262	0.0295	0.0320	0.0350	0.0409	0.0000

	Debt Information		2008	2007	2006	2005	2004	2003
		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	Aa3	Aa3	Aa3	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	90,235,000	98,230,000	106,165,000	114,140,000	115,895,000	123,510,000
		Total	90,235,000	98,230,000	106,165,000	114,140,000	115,895,000	123,510,000
		Total Per Capita	288	320	348	367	376	404
		Total Per Capita for the Population Group	1,447	1,570	1,382	1,420	1,411	#N/A
		Total Per Capita Statewide	803	796	717	704	685	#N/A
		Total per Assessed Valuation Adjusted for Current Year Sales	0.4524%	0.5613%	0.6557%	0.7777%	0.8186%	0.9056%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	1.3900%	1.5100%	1.4000%	1.4800%	1.5500%	#N/A
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.7500%	0.8000%	0.7900%	0.8200%	0.8400%	#N/A
		Total Authorized but not Issued Including Enterprise Debt	0	0	0	0	0	0

		Installment Sales Purchases and Lease Obligations*
		--Enterprise*	$43,198,781	46,078,781	48,693,781	51,058,781	53,183,781	55,083,781
		--General Government*	108,358,522	66,491,761	71,037,232	75,261,574	74,570,000	78,137,226
		Total*	151,557,303	112,570,541	119,731,012	126,320,355	127,753,781	133,221,007
		* 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	112,570,541	119,731,012	248,427,468	255,485,894	266,338,120

County School Report Go to top of page			2008	2007	2006	2005	2004	2003


Sources of County Funding for Public School Capital Outlays:
	Restricted portions of local option sales taxes:
		Article 40 (30% restricted)	3,469,212	3,433,047	3,516,956	3,008,337	3,015,524	3,015,524
		Article 42 (60% restricted)	6,875,689	6,809,369	6,982,163	5,965,065	5,968,828	5,968,828
		Interest on restricted sales taxes	1,186,606	1,170,825	638,122	458,041	371,057	371,057
	Withdrawals from the State Public School Building Capital Fund		4,242,131	3,028,986	3,141,493	2,400,000	171,976	171,976
	Grants from Public School Building Bond Fund						485,385	485,385
	Net proceeds from public school debt financing:
		General obligation bonds				9,149,822	14,875,000	14,875,000
		Installment purchase contracts	20,000,000				12,195	12,195
		Interest on public school debt proceeds	109,620	171,871	242,250	395,937	476,812	476,812
	Unrestricted sources		1,795,969	3,869,909	429,571	2,194,400
	Portion of NC Lottery Proceds for Construction and Debt Service on Debt Issued After January 1, 2003
		Total Sources	44,560,362	18,484,007	14,950,555	23,571,602	25,376,777	25,376,777

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	-422,549	4,605,102	4,160,584	4,160,584
		Public school capital outlay	1,186,606	1,170,825	638,123	458,041	1,275,148	1,275,148
	Funded by Article 42 restricted local option sales taxes:
		Public school debt service (principal and interest)	3,935,575	1,451,048	1,469,714	3,165,483	5,968,828	5,968,828
		Public school capital outlay	2,940,114	5,358,322	5,512,449	2,799,582	5,968,828	5,968,828
	Funded by Public School Building Capital Fund:
		Public school debt service (principal and interest)			3,141,493	2,400,000	171,976	171,976
		Public school capital outlay	4,242,131	3,028,986
	Funded by Public School Building Bond Fund:
		Public school capital outlay					485,385	485,385
	Funded by other sources:
		Public school debt service (principal and interest)		3,869,908
		Public school capital outlay:
		From Capital Projects Funds	15,275,538	1,895,979	3,151,342	11,019,215	9,685,669	9,685,669
		From General Fund and all other funds
		Fair market value of assets donated to public school county
		Total Uses	27,529,097	15,492,762	13,490,572	24,447,423	27,716,418	27,716,418

Sources of county funding over (under) uses of county funding			17,031,265	2,991,245	1,459,983	-875,821	-2,339,641	-2,339,641

Add: Beginning Balance, July 1, Prior Year
	Unexpended restricted portions of local option sales taxes		14,143,449	9,428,097	5,488,593	7,085,358	5,380,677	5,380,677
	Unexpended proceeds from other sources restricted
		for public school capital outlay		1,724,107	4,203,628	3,482,684	3,411,708	3,411,708

Equals: Ending Balance, June 30, Current Year
	Total ending balance		31,174,714	14,143,449	11,152,204	9,692,221	6,452,744	6,452,744
	Total ending balance comprised of:
		Unexpended restricted portions of local option sales taxes	17,663,528	14,143,449	9,428,097	5,488,593	-2,637,302	-2,637,302
		Unexpended proceeds from other sources restricted
		for public school capital outlay	13,511,186		1,724,107	4,203,628	9,090,046	9,090,046

Additional Information:
	Average daily membership		52,404	52,474	51,973	51,724	52,158	51,553
	Adjusted unit-wide tax rate		0.7191	0.7889	0.8136	0.8653	0.8800	0.8698
	Weighted average adjusted unit-wide tax rate for population group		0.6198	0.6199	0.6409	0.6291	0.6244	0.6148
	Assessed valuation per student		311,052	299,000	288,025	278,995	271,423	248,763
	School bonds authorized and Unissued as of 3/31 of the following year


Annual Financial Information Report Detail Go to top of page			2008	2007	2006	2005	2004	2003
		Population at July 1st of the Previous Year	313,616	306,545	305,173	310,850	307,856	305,851
1A	Non GASB34	General Fund Assets
1B	FISCAL	General Fund Liabilities
2A	SUMMARY	Debt 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
1.5A	GASB34	Governmental Activities Assets	358,903,164	302,465,004	299,945,753	287,921,528	277,716,426	273,284,339
1.5B	FISCAL	Governmental Activities Liabilities	247,138,273	194,330,303	207,972,886	219,610,719	216,560,047	230,432,934
3.5A	SUMMARY	Business Type Activities Assets	123,798,921	120,328,546	117,182,270	111,775,479	97,909,821	96,059,421
3.5B		Business Type Activities Liabilties	54,958,946	54,058,790	55,636,010	57,108,753	56,410,818	57,562,280
6.5A		Fiduciary Funds Assets	5,318,739	5,737,022	5,129,786	5,348,651	6,123,530	6,295,825
6.5B		Fiduciary Funds Liabilties	5,318,739	5,737,022	5,129,786	5,348,651	6,123,530	5,548,862
10	PART 2	Current Collections Of Unit Wide Levy	139,918,384	133,649,949	128,905,914	122,480,004	118,999,659	112,498,509
11	TAX	Current Collections of Special Tax District	7,768,170	7,538,984	8,170,190	9,583,681	9,312,793	8,608,393
12	REVENUES	Prior Years' Levy Collections	4,153,908	4,288,529	5,113,593	5,256,371	5,198,287	4,012,501
13		Penalties and Interest	1,626,629	1,647,578	1,770,825	1,665,320	1,515,550	1,140,839
14		Collections of Tax Previously Written off
15		Animal Tax	348,201	367,631	381,637	405,668	441,763	172,981
16		Deed Stamp Excise Tax	1,184,893	1,515,828	1,477,071	1,131,223	1,069,746	734,497
17		Real Property Transfer Tax
18		Scrap Tire Disposal Tax	344,407	333,262	317,874	299,230	291,350	277,631
19		1% Local Government Option Sales Tax	22,636,421	20,840,378	22,030,842	23,379,581	20,173,515	17,034,989
20		1/2% Local Government Option Sales Tax (40)	11,564,039	11,443,491	11,723,187	10,027,789	9,688,613	10,051,748
21		1/2% Local Government Option Sales Tax (42)	11,459,482	11,348,949	11,636,938	9,941,776	9,597,452	9,948,047
21.1		1/2% Local Government Option Sales Tax (44)	10,144,716	9,710,871	10,283,555	9,754,035	8,955,160	2,206,815
22		Local Occupancy Tax	1,013,099	873,968	4,050,562	2,893,777	782,287	703,821
23		Prepared Food Tax	4,736,543	4,513,421	4,098,291	3,829,455	3,562,760	3,342,607
24		911 Charges	460,048	828,054	1,213,118	814,344	752,408	812,846
25		Gross Receipts Tax on Short Term Leased Vehicles	447,224	420,007	397,290	365,408	311,097	309,245
26		White Goods Disposal Tax	118,113	130,055	143,793	119,749	129,329	50,467
27		Privilege Licenses
28		Other Licenses	120,090	654,145	710,414	1,435,274	1,075,063	1,035,716
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.	1,344,392	189,612	430,789	469,312	1,147,394	752,070
33		General Government
34		Public Safety	793,661	898,166	639,725	518,301	192,539	198,070
35		Transportation - Streets	53,328	54,368	46,216	49,664	49,816	48,240
36		Transportation - Mass Transit
36		Fed intergov airports
37		Transportation - Other Transportation
38		Environmental Protection
39		Econ. & Phys. Dev. - Housing/Comm. Dev.	2,452,635	2,764,082	2,373,806	3,169,684	3,604,487	2,363,853
39.1		Fed intergov sewers
40		Econ. & Phys. Dev. - All Other	2,200,946	3,445,498	5,725,678	10,319,653	2,118,680	1,978,346
41		Human Services: Health	3,732,489	3,782,654	3,089,018	2,971,176	3,014,112	2,744,027
42		Human Services: Mental Health	2,326,699	500,758	564,412	829,104	961,075	806,674
43		Human Services: Hospitals
44		Human Services: Social Services	26,927,336	26,752,118	26,704,688	28,681,514	27,400,308	26,951,251
45		Human Services: All Other	527,202	388,135	225,567	255,829	237,921	245,200
46		Culture and Recreation
46.5	STATE	NC Education Lottery Proceeds	6,881,135	3,869,908
47	INTERGOV	Payments in Lieu of Taxes - State			2,443	3,026	2,557	2,431
48	REVENUES	Controlled Substance Tax	107,915	178,321	68,180	54,714	55,857	50,312
49		Intangibles Tax Reimbursement
49.1		Transitional Hold Harmless Revenues
50		Wireless Enhanced 911 Service Charges	609,362	325,567	222,296	222,181	227,456	194,973
51		Beer and Wine Tax	507,004	489,287	695,840	686,819	658,219	657,645
52		Court Costs - Facilities, Jail and Arrest Fees	1,220,959	961,861	971,240	920,100	690,633	723,261
53		Public School Building Capital Fund	4,242,131	3,028,986	3,141,493	2,400,000	2,000,000	171,976
54		Public School building bond fund					1,466,722	485,385
55		Food Stamp Purchases Tax Reimbursement
56		Inventories Tax Reimbursement
57		Senior Citizens Exemption - 50%
58		General Government		187,057	1,318	41,696	15,640
59		Public Safety	2,234,040	2,320,984	3,346,252	2,549,534	1,693,394	1,416,187
60		Transportation	711,563	811,313	515,336	490,678	413,899	429,407
61		Environmental Protection
62		Econ. & Phys. Dev. - Housing/Community Dev						195,294
62.1		State intergov - sewers
63		Econ. & Phys. Dev. - All Other	62,508	427,149	38,778	24,153	27,734	66,254
64		Human Services: Health	337,925	400,575	706,396	681,749	680,188	436,416
65		Human Services: Mental Health	12,362,880	12,056,084	14,299,243	10,745,768	9,291,478	9,522,459
66		Human Services: Hospitals
67		Human Services: Social Services	11,840,180	10,528,634	9,855,413	8,068,833	7,544,757	8,527,953
68		Human Services: All Other	1,249,673	1,294,982	1,106,796	1,055,254	1,165,449	1,187,321
69		Culture and Recreation	748,225	743,406	707,681	662,175	657,240	722,650
70	LOCAL	Other State Intergov.	72,457	81,963	16,890	170,208
71	INTERGOV	Payments in Lieu of Taxes - Local
72	REVENUES	General Government	54,811	62,819	28,556	97,292	2,885,829	137,393
73		Public Safety	453,500	488,356	247,616	426,406	202,131	66,318
74		Transportation
75		Environmental Protection	58,704	57,059	56,618	149,855	51,541
76		Economic And Physical Development	96,677	150,879	135,317	498,693	127,407	138,709
77		Human Services: Health, Mental Hlt & Hosp	8,726	400	50	6,550	13,320	15,075
78		Human Services: Social Services
79		Human Services: All Other	543,855	404,115	371,347	393,442	340,917	381,442
80	PERMITS	Culture And Recreation	149,863	110,318	181,613	141,344	64,596	78,630
81	& FEES	Building Permits	54,659	46,399	53,812	68,274	46,549	76,721
82		Register of Deeds	1,753,592	2,000,601	2,029,395	1,946,037	2,176,819	2,053,509
83		Inspection Fees	837,179	1,132,754	1,418,757	1,781,722	1,130,382	878,595
84		Concealed Handgun Permits	65,785	47,540	43,922	23,960	25,635	15,605
85		Other Permits	15,382	5,694	11,388	11,388	14,235	10,439
86	SALES &	Parking Revenues	10	2,575	1,000		296	114
87	SERVICES	Rents and Royalties	6,023,005	5,187,270	5,235,806	5,142,949	5,209,243	6,167,418
88		Airport
89		Fire Protection Charges
90		Solid Waste	3,539,841	3,799,872	3,145,943	3,321,895	2,010,085	2,174,547
91		Ambulance and Rescue Squad Charges
92		Cemeteries	2,400	600	600	1,200	5,400	2,400
93		Recreation Service Revenues	50,329	36,598	58,696	68,883	363,243	277,564
94		Library Service Revenues	223,336	237,525	241,052	233,258	234,882	265,257
95		Other Cultural and Rec Service Revenues	1,858,629	1,319,715	1,453,255	1,328,811	1,362,989	1,717,917
96		Client and Third Party Payments - Health	2,866,728	2,676,816	2,722,798	2,620,915	2,601,980	2,145,740
97		Client and Third Party Payments - Ment Hlth	6,063,058	5,886,755	12,246,073	13,464,863	12,666,516	12,335,861
98		Client and Third Party Payments - Soc Serv	187,449	163,980	180,213	187,825	177,242	246,166
99		Client and Third Party Payments - Cty Home
100	UTILITY	Mass Transit - County Operated
101	MISC.	Other Sales and Services	10,590,876	9,567,879	6,295,461	5,659,188	2,762,640	2,936,635
102	REVENUES	Water and Sewer Charges	23,990	205,047	174,562	150,548	107,190	395,218
103		Investment Earnings - Bond Proceeds	125,506	142,599	222,425	217,122	67,445	336,220
104		Investment Earnings - All Other Funds	7,937,111	9,785,240	6,922,498	3,461,466	1,507,655	1,791,064
105		Special Assessments	87,013	186,975	6,810	12,252	4,679	17,034
106		Private Contributions and Other Donations	340,000		250		700	1,332
107		Sales of Materials and Fixed Assets	-41,375	-604,625	-33,332	337,792	141,826	-3,594
108		Sale of Real Property	147,294	166,923	195,144	83,497	78,092	50,743
109		1 Cent and 5 Cent Bottle Tax	208,654	166,342	192,555	163,688	160,534	99,768
110		Mixed Drink Surcharge
111		ABC Profit Distribution	999,450	1,220,958	1,133,223	1,056,411	1,597,542	401,434
112		Other Miscellaneous Revenues	5,793,189	6,227,800	6,042,707	7,203,955	5,931,425	6,799,168
113		Proceeds of the Sale of Bonds & Notes				6,325,000		14,887,195
114		Proceeds of Capital Leases & Install Purch	46,500,000		4,300,000	4,787,080		931,000
115		Other						63,946
116	NON-REV	Fines and Forfeitures	1,058,145	828,633	729,796	752,117	1,180,435	1,283,916
117	RECEIPTS	School - Current Levy Collections
118		School - Prior Years' Levy Collections
119		Tax Collections for Other Units	66,532,087	65,971,237	47,666,027	45,356,044	43,814,048	38,278,277
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	229,032,594	209,746,884	199,591,240
125A	PART 4	Governing Body - Salaries & Wages	258,313	251,567	234,886	219,410	209,711	204,107
125B	GENERAL	Governing Body - Other Direct	193,094	198,624	183,245	170,751	129,442	119,490
125C	GOVT	Governing Body - Construction
125D		Governing Body - Purchase of P,P&E
126A		Administration - Salaries & Wages	1,380,169	1,244,607	1,195,756	1,043,215	932,374	864,955
126B		Administration - Other Direct	394,343	344,645	316,935	246,438	213,631	205,764
126C		Administration - Construction
126D		Administration - Purchase of P,P&E
127A		Elections - Salaries & Wages	387,280	295,361	282,504	406,571	243,086	289,504
127B		Elections - Other Direct	507,729	522,395	1,160,435	288,721	237,813	239,316
127C		Elections - Construction
127D		Elections - Purchase of P,P&E	131,600
128A		Finance - Salaries & Wages	741,776	672,427	643,692	602,367	576,530	568,890
128B		Finance - Other Direct	221,937	210,552	192,904	183,777	166,128	179,786
128C		Finance - Construction
128D		Finance - Purchase of P,P&E
129A		Taxes - Salaries & Wages	2,754,769	2,684,749	2,548,194	2,414,835	2,358,057	2,242,188
129B		Taxes - Other Direct	1,690,188	1,577,942	1,491,822	1,423,843	1,258,605	1,260,705
129C		Taxes - Construction
129D		Taxes - Purchase of P,P&E	7,375	31,012	26,779	12,528	25,260	3,707
130A		Legal - Salaries & Wages	476,605	404,616	392,929	365,852	342,666	329,548
130B		Legal - Other Direct	144,991	154,266	122,934	99,386	104,515	100,151
130C		Legal - Construction
130D		Legal - Purchase of P,P&E
131A		Register of Deeds - Salaries & Wages	890,344	846,280	769,314	702,434	662,648	585,803
131B		Register of Deeds - Other Direct	1,312,601	985,888	927,512	876,136	912,510	767,544
131C		Register of Deeds - Construction
131D		Register of Deeds - Purchase of P,P&E	12,879					7,178
132A		Public Buildings - Salaries & Wages	1,313,229	1,230,268	1,144,343	1,045,769	1,070,395	1,034,334
132B		Public Buildings - Other Direct	3,012,419	2,663,079	2,475,934	2,426,904	2,492,800	2,330,016
132C		Public Buildings - Construction
132D		Public Buildings - Purchase of P,P&E	181,459	29,026	48,771	40,206	57,991	5,750
133A		Court Facilities - Salaries & Wages
133B		Court Facilities - Other Direct	128,516	29,313	25,655	13,273	21,956	15,130
133C		Court Facilities - Construction						6,705
133D		Court Facilities - Purchase of P,P&E		21,778			73,928
134A		Central Services - Salaries & Wages	1,690,695	1,564,056	1,477,406	1,329,177	1,280,472	1,196,962
134B		Central Services - Other Direct	953,507	910,786	884,073	788,979	717,929	697,239
134C		Central Services - Construction
134D		Central Services - Purchase of P,P&E	202,480	112,175	85,811	224,380	119,071	7,378
135A		Gen. Govt. All Other - Salaries & Wages
135B		Gen. Govt. All Other - Other Direct	2,252,718	1,750,206	2,817,676	5,633,645	1,219,578	1,932,087
135C		Gen. Govt. All Other - Construction						216,784
135D		Gen. Govt. All Other - Purchase of P,P&E	2,371,637	2,507,065	1,005,292	428,945	283,519	454,852
136A	PUBLIC	Sheriff & Communications - Salaries & Wages	15,541,577	14,512,327	13,407,462	12,600,389	11,702,988	11,670,456
136B	SAFETY	Sheriff & Communications - Other Direct	8,849,534	8,024,849	7,535,564	6,257,903	5,980,862	6,765,237
136C		Sheriff & Communications - Construction	503,546	1,811,608	1,843,027	72,415	16,542	2,204,277
136D		Sheriff & Communications - Purchase of P,P&E	1,260,448	1,233,640	1,192,172	219,765	871,197	541,895
137A		Jail - Salaries & Wages	6,859,249	6,451,899	6,206,235	5,813,287	5,526,791	4,363,585
137B		Jail - Other Direct	4,139,020	3,894,754	3,784,141	3,332,963	3,126,678	2,319,709
137C		Jail - Construction
137D		Jail - Purchase of P,P&E		81,889	146,128	76,550		29,910
138A		Emergency Communications - Salaries & Wages	1,151,713	1,047,462	960,343	942,547	881,508	949,712
138B		Emergency Communications - Other Direct	798,212	849,149	900,234	962,767	617,382	614,399
138C		Emergency Communications - Construction
138D		Emergency Communications - Purchase of P,P&E	100,155	242,553	266,142	793,933	285,300	179,973
139A		Emergency Management - Salaries & Wages
139B		Emergency Management - Other Direct	55,522	79,744	69,626	81,306	77,977	79,493
139C		Emergency Management - Construction
139D		Emergency Management - Purchase of P,P&E
140A		Fire - Salaries & Wages
140B		Fire - Other Direct	5,321,038	5,454,120	5,368,167	6,524,669	5,733,550	6,185,446
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 & Wages	853,057	556,985	504,977	420,825	507,273	472,414
143B		Animal Control - Other Direct	400,542	502,503	371,832	321,125	338,418	293,006
143C		Animal Control - Construction	46,277	2,655,926	2,033,894	49,620	15,000
143D		Animal Control - Purchase of P,P&E	52,093		5,120	78,531	34,255
144A		Med Examiner/Coroner - Salaries & Wages
144B		Med Examiner/Coroner - Other Direct	132,700	131,200	126,675	128,500	119,800	109,250
144C		Med Examiner/Coroner - Construction
144D		Med Examiner/Coroner - Purchase of P,P&E
145A		Pub. Safety All Other - Salaries & Wages	77,697	73,600	71,349	58,012
145B		Pub. Safety All Other - Other Direct	417,775	355,597	356,826	297,810	256,476	341,255
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	42,255	42,026	24,075	39,512	39,066	141,200
151B		Trans. All Other - Other Direct	875,679	1,024,020	540,894	577,464	498,832	417,307
151C		Trans. All Other - Construction
151D		Trans. All Other - Purchase of P,P&E
152A	ENVIRON	Solid Waste - Salaries & Wages	2,772,089	1,400,948	1,342,262	1,300,882	1,315,956	1,333,553
152B	MENTAL	Solid Waste - Other Direct	5,273,902	4,864,059	3,752,378	3,160,850	2,349,116	2,370,434
152C	PROTECT.	Solid Waste - Construction
152D		Solid Waste - Purchase of P,P&E	2,164,441	1,099,167	121,629	581,466	154,957	466,900
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 Direct	1,600	2,125	2,125	2,710	2,525	3,361
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
156A	ECON &	Planning & Zoning - Salaries & Wages	1,920,811	1,851,120	1,834,366	1,758,737	1,577,245	1,346,189
156B	PHYS	Planning & Zoning - Other Direct	889,457	1,360,691	892,097	639,783	581,632	505,011
156C	DEVELOP.	Planning & Zoning - Construction
156D		Planning & Zoning - Purchase of P,P&E			34,452		5,737
157A		Economic Development - Salaries & Wages
157B		Economic Development - Other Direct	1,222,548	1,299,342	3,892,338	2,932,129	948,573	1,050,245
157C		Economic Development - Construction	1,009	233,961	54,573	1,642,649		137,869
157D		Economic Development - Purchase of P,P&E	1,856		205,454	46,950	337,194	931,000
158A		Community Development - Salaries & Wages	681,834	696,222	684,710	625,171	626,635	632,081
158B		Community Development - Other Direct	2,054,636	2,163,508	1,776,470	2,604,843	3,152,100	2,121,192
158C		Community Development - Construction
158D		Community Development - Purchase of P,P&E
159A		Agriculture Extension - Salaries & Wages	310,260	305,349	290,867	290,043	302,500	307,807
159B		Agriculture Expansion - Other Direct	249,757	192,398	198,754	178,564	100,684	122,724
159C		Agriculture Expansion - Construction
159D		Agriculture Expansion - Purchase Of P,P&E			5,000
160A		Special Empl Programs - Salaries & Wages	802,948	939,846	802,667	736,214	654,995	558,315
160B		Special Empl Programs - Other Direct	1,471,389	2,257,861	3,178,102	2,511,746	1,120,638	847,305
160C		Special Empl Programs - Construction
160D		Special Empl Programs - Purchase of P,P&E			10,756		51,777
161A		Econ. Dev. All Other - Salaries & Wages	187,932	173,539	178,958	194,872	132,964	60,215
161B		Econ. Dev. All Other - Other Direct	661,634	2,072,897	1,562,493	725,089	84,366	22,173
161C		Econ. Dev. All Other - Construction
161D		Econ. Dev. All Other - Purchase of P,P&E		15,350		22,463
162A	HUMAN	Health - Salaries & Wages	9,127,136	8,363,758	8,007,730	7,484,536	6,855,660	6,566,213
162B	SERVICES	Health - Other Direct	6,089,756	6,282,307	5,546,291	5,030,960	5,002,023	4,276,808
162C		Health - Construction	1,525,877	185,184				6,400
162D		Health - Purchase of P,P&E		26,782	565,875		152,667	75,410
163A		Mental Health - Salaries & Wages	8,606,984	8,973,561	11,366,941	12,055,787	12,645,026	12,963,148
163B		Mental Health - Other Direct	14,189,069	13,472,500	17,897,304	15,379,036	12,572,046	11,501,769
163C		Mental Health - Construction						81,243
163D		Mental Health - Purchase of P,P&E	70,844			8,781	119,133	333,279
164A		Administration - Salaries & Wages	21,346,745	19,818,026	18,797,915	17,948,698	16,880,435	16,204,825
164B		Administration - Other Direct	32,195,540	31,634,860	30,963,129	30,755,132	29,192,180	29,995,924
164C		Administration - Construction
164D		Administration - Purchase of P,P&E		163,672	33,306		132,136	3,513
165B		Assistance Programs - Other Direct	493,742	473,404	448,216	436,044	359,095	264,273
166B		Hospital-County - Other Direct
167B		Hospital-Private - Other Direct
168A		Other Human Services - Salaries & Wages	163,748	153,446	159,216	112,113	118,576	97,603
168B		Other Human Services - Other Direct	66,715	63,148	60,094	45,675	46,371	35,234
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 & Wages	995,106	791,512	694,474	715,274	700,797	712,330
170B		Human Serv. All Other - Other Direct	2,161,389	2,022,804	1,843,297	1,666,777	1,639,836	1,664,653
170C		Human Serv. All Other - Construction
170D		Human Serv. All Other - Purchase of P,P&E	24,250
171A	CULTURE	Recreation & Parks - Salaries & Wages				82,615	1,203,445	1,187,482
171B	AND	Recreation & Parks - Other Direct	3,023,440	2,912,909	3,076,829	3,287,260	1,320,694	1,348,965
171C	RECREAT.	Recreation & Parks - Construction					1,122,069	351,079
171D		Recreation & Parks - Purchase of P,P&E		1,961,889	1,810,617	255,701	99,373	42,069
172A		Coliseum - Salaries & Wages	1,755,128	1,515,011	1,482,144	1,352,975	1,311,111	1,239,315
172B		Coliseum - Other Direct	3,864,334	3,435,133	3,132,830	4,970,490	2,973,629	3,162,229
172C		Coliseum - Construction				3,649
172D		Coliseum - Purchase of P,P&E	38,399	111,739	1,654,895	124,178	40,109	658,394
173A		Museums - Salaries & Wages
173B		Museums - Other Direct	284,500	270,150	274,250	301,300	351,300	381,300
173C		Museums - Construction
173D		Museums - Purchase of P,P&E
174A		Libraries - Salaries & Wages	5,138,227	4,858,696	4,537,503	4,138,280	3,906,289	3,671,852
174B		Libraries - Other Direct	3,670,500	3,494,041	3,376,278	3,129,611	2,927,650	3,152,106
174C		Libraries - Construction	322,370
174D		Libraries - Purchase of P,P&E	63,426	100,967	22,665	15,993	4,200
175A		All Other - Salaries & Wages
175B		All Other - Other Direct	89,841	112,163	27,009	232,783	7,531	7,495
175C	UTILITY	All Other - Construction
175D		All Other - Purchase of P,P&E
176A		Water & Sewer - Salaries & Wages
176B		Water & Sewer - Other Direct	181,395	196,977	280,265	1,272,254	70,119
176C		Water & Sewer - Construction	2,116	163,550	977,686	3,411,480	221,735	523,180
176D		Water & Sewer - Purchase of P,P&E				9,095	23,000
177B	DEBT	Water & Sewer - Interest & Fees
177D	SERVICE	Water & Sewer - Principal
178B		Public School - Interest & Fees	4,629,070	4,959,060	7,375,000	7,080,000	5,592,370	5,588,720
178D		Public School - Principal	7,995,000	7,335,000	5,290,570	5,349,606	6,665,000	6,190,000
179B		Comm/Tech College - Interest & Fees	116,555	146,103			214,610	234,735
179D		Comm/Tech College - Principal	828,077	798,530		97,243	350,000	350,000
180B		Hospital - Interest & Fees
180D		Hospital - Principal
181B		All Other - Interest & Fees	5,867,317	6,238,011	6,513,769	5,020,187	7,394,918	7,028,252
181D		All Other - Principal	5,277,253	5,452,100	6,576,459	6,938,433	4,743,006	6,146,450
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	40,908	33,425	28,764	27,261	21,600	22,339
187B		Other
188A	INTERGOV	Medicaid Payments Cty - Recipient
188B	EXPEND	Medicaid Payments Cty - Item Number
188C		Medicaid Payments Cty - Amount	13,157,621	13,459,011	12,737,802	11,884,983	9,984,126	10,716,208
189A		AFDC Payments Cty - Recipient
189B		AFDC Payments Cty - Item Number
189C		AFDC Payments Cty - Amount	1,244	4,967	-26,162	-1,344	24,777	-4,007
190A		Special Assistance to Adults - Recipient
190B		Special Assistance to Adults - Item Number
190C		Special Assistance to Adults - Amount	2,131,030	2,025,436	2,082,037	2,083,244	1,853,777	2,224,791
191A		Education - School Current Exp - Recipient
191B		Education - School Current Exp - Item Number
191C		Education - School Current Exp - Amount	70,660,096	65,996,998	62,825,539	60,992,358	58,775,000	57,150,000
192A		Education - School Capital Outlay - Recipient
192B		Education - School Capital Outlay - Item #
192C		Education - School Capital Outlay - Amount	23,644,389	11,454,112	9,301,914	14,276,838	13,497,807	17,415,030
193A		Education - Comm College - Current Recipient
193B		Education - Comm College - Current - Item #
193C		Education - Comm College - Current - Amount	7,977,015	7,783,243	7,316,823	6,646,823	5,891,481	5,775,962
194A		Education - Comm College - Cap Outlay - Recipient
194B		Education - Comm College - Cap Outlay - Item
194C		Education - Comm College - Cap Outlay - Amount	1,102,778	3,244,193	958,498	1,891,004	5,430	57,487
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 - Recipient	test	Outside Agencies	test			Public Safety
200B		Other - Item Number	139	139	139	139	139	139
200C		Other - Amount	842,152	924,507	716,689	604,501	687,199	674,360
201A		Other - Recipient	test	NC Child Trust	test			NC Child Trust
201B		Other - Item Number	161	161	161	161	161	161
201C		Other - Amount	20,015	18,005	19,140	20,220	18,385	18,385
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
205	PART 6	Current year's levy -- Excluding motor vehicles	127,312,904	122,243,917	117,346,803	113,141,609	110,431,361	103,875,643
206	OTHER	Current year's levy -- Motor vehicles (only)	17,122,493	16,242,928	16,545,029	14,557,867	14,478,341	14,793,542
207	DATA	Uncollected Taxes - Curr Year's Levy Exclude Motor Vehicles	1,104,815	1,677,307	1,937,675	2,425,758	3,063,859	3,063,859
208		Uncollected Taxes - Curr Year's Levy Motor Vehicles	3,158,176	2,952,533	2,852,793	2,628,047	2,719,515	2,984,897
209		Percentage of Taxes Collected All Property %	97.05	96.66	96.42	96.04	95.37	94.90
210		Percentage of Taxes Collected Exclude Motor Vehicles %	99.13	98.63	98.35	97.86	97.23	97.05
211		Percentage of Taxes Collected Motor Vehicles %	81.56	81.82	82.76	81.95	81.22	79.82
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
215A	PART 7	Cash On Hand & in Bank - Debt Service Fund
215B	CASH &	Cash On Hand & in Bank - Construction Bond	46,629,123	297,862	7,492,186	9,027,251	8,044,733	14,147,971
215C	INVEST	Cash On Hand & in Bank - All Other Funds	184,578,017	174,918,980	168,528,327	151,624,298	137,951,527	121,659,809
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	-103,201	-107,609	-126,650	-109,339	-65,666	50,223
221		Total Revenue Credited to white Goods Account	238,834	231,518	237,597	196,876	153,043	74,868
222A		Total Expenditures for Operations	221,244	227,110	218,554	214,187	196,716	190,757
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 Received	118,113	130,055	143,793	119,749	114,273	50,447
225B		Amount in 218 that would have been received if 100% eligible	118,113	130,055	143,793	119,749	114,273	112,735
226		Calculate Threshold Amount.	29,528	32,514	35,948	29,937	28,568	28,184
227		Total Tonnage of White Goods Scrap Metal Collected	853	762	1,322	1,067	931	1,048
228		Name of Recycler or Disposal Facility
229A	PART 9	Amount - Total Revenues & Other Financing Sources	414,872,034	353,632,002	363,150,886	399,553,806	315,834,242	317,180,823
229B	FISCAL	Amount - Subtract Refunding Debt Proceeds				38,218,376
229C	SUMMARY	Amount - Subtract Interfund Transfers In	15,661,796	16,161,656	19,914,168	20,538,059	14,588,890	25,468,933
229D		Amount - Net Revenues Per AFIR	399,210,238	337,470,346	343,236,718	340,797,371	301,245,352	291,711,890
		Calculated amount	399,210,238	337,470,346	343,236,718	340,797,371	301,245,352	291,711,890
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
230A		Amount - Total Expend & Other Financing Uses	367,201,738	348,789,463	345,657,905	375,927,703	298,146,715	311,926,507
230B		Amount - Subtract Pymts to Refunded Debt Agent				37,659,214
230C		Amount - Subtract Interfund Transfers Out	15,661,796	16,161,656	19,914,168	20,538,059	14,588,890	25,468,933
230D		Amount - Net Expenditures Per AFIR	351,539,942	332,627,807	325,743,737	317,730,430	283,557,825	286,457,574
		Calculated amount	351,539,942	332,627,807	325,743,737	317,730,430	283,557,825	286,457,574
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

950	PART 10	Official	Amy H Cannon
951	CERTI-	Title	Assistant County Manager/Finance Director
952	FICATION	Date	11/17/2008	11/27/2007	11/16/2005	12/01/2005	12/01/2004	12/12/2003
953		Contact	Kelly A Autry
954		Title	Accountant I
955		Telephone	910-678-7749
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

	2004	2005	2006	2007	2008
County	23.15%	24.06%	23.86%	23.82%	22.83%
Pop. Group	16.89%	17.91%	18.09%	19.24%	18.26%
Statewide	23.51%	24.31%	24.18%	21.27%	20.16%

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

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2004 2005 2006 2007 2008

County 95.37% 96.04% 96.42% 96.66% 97.05%

Pop. Group 97.28% 97.59% 96.81% 97.92% 97.83%

Statewide 96.70% 97.04% 96.63% 97.45% 97.38%

Cumberland County

Population Group for 1999: 100,000 and Above

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2004 2005 2006 2007 2008

County 376 367 348 320 288

Pop. Group 1,411 1,420 1,382 1,570 1,447

Statewide 685 704 717 796 803

Cumberland County

Population Group for 1999: 250,000 and Above

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2004 2005 2006 2007 2008

Property Taxes 409 415 445 455 465

Other Taxes 58 67 69 56 53

Sales Tax 157 171 182 174 178

Sales & Services 89 104 104 95 100

Intergovernmental 224 250 251 254 271

Debt Proceeds 0 36 14 0 148

Other Miscellaneous 42 53 60 67 58

Total 979 1,096 1,125 1,101 1,273

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2008
2008

Category Total
Per Capita

Property Taxes $145,698,921
$465

Other Taxes 16,540,788
53

Sales Tax 55,804,658
178

Sales & Services 31,429,651
100

Intergovernmental 84,912,781
271

Debt Proceeds 46,500,000
148

Other Miscellaneous 18,323,439
58

Total $399,210,238
$1,273

Population Group: 100,000 and Above

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2008
2008

Category Total
Per Capita

Education $103,384,278
$330

Debt Service 24,713,272
79

Human Services 112,346,796
358

General Government 23,612,653
75

Public Safety 46,601,063
149

Other 40,881,880
130

Total $351,539,942
$1,121

Population Group: 100,000 and Above

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2008
2008

Category Total
Per Capita

Salaries & Wages $88,227,676
$281

Capital Outlay 9,084,537
29

Other Operating 134,691,389
431

Public School Capital 23,644,389
75

Public School Current 70,660,096
225

Other 25,231,855
80

Total $351,539,942
$1,121

Population Group: 100,000 and Above

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

	2004	2005	2006	2007	2008
County	95.37%	96.04%	96.42%	96.66%	97.05%
Pop. Group	97.28%	97.59%	96.81%	97.92%	97.83%
Statewide	96.70%	97.04%	96.63%	97.45%	97.38%

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

	2008	2008
Category	Total	Per Capita
Property Taxes	$145,698,921	$465
Other Taxes	16,540,788	53
Sales Tax	55,804,658	178
Sales & Services	31,429,651	100
Intergovernmental	84,912,781	271
Debt Proceeds	46,500,000	148
Other Miscellaneous	18,323,439	58
Total	$399,210,238	$1,273

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