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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201120102009200820072006

Revenues by Source







Property Taxes$155,301,998159,605,334145,695,712145,698,921139,586,056135,790,332


Other Taxes20,711,20018,159,20916,365,06016,540,78817,175,35520,960,240


Sales Tax42,771,41743,711,31253,117,16155,804,65853,343,68955,674,522


Sales & Services32,554,67633,865,99130,173,25431,429,65129,084,63231,755,459


Intergovernmental91,768,72986,939,83178,586,66084,912,78177,755,41476,516,611


Debt Proceeds14,805,00015,900,00022,553,75246,500,00004,300,000


Other Miscellaneous11,269,04411,346,20419,877,61618,323,43920,525,20018,239,554


Total$369,182,064369,527,881366,369,215399,210,238337,470,346343,236,718










Expenditures by Function







Education$106,041,455117,030,924112,321,738103,384,27888,478,54680,402,774


Debt Service31,705,37526,544,11427,868,23524,713,27224,928,80425,755,798


Human Services108,800,985113,854,208127,863,592112,346,796107,914,378111,177,465


General Government22,896,89621,252,07826,945,45123,612,65321,242,68320,454,802


Public Safety52,941,39852,774,31747,264,81246,601,06347,993,23045,178,678


Other47,497,46547,648,81341,970,03040,881,88042,070,16642,774,220


Total$369,883,574379,104,454384,233,858351,539,942332,627,807325,743,737










Expenditures by Object







Salaries & Wages$94,127,11489,837,14690,515,03388,227,67681,719,26480,043,218


Capital Outlay6,632,11114,495,92024,820,4799,084,53712,788,93312,150,044


Other Operating160,337,138155,064,927147,646,928134,691,389133,209,138137,618,195


Public School Capital19,514,57428,556,22530,734,97523,644,38911,454,1129,301,914


Public School Current77,655,96379,862,38272,392,19270,660,09665,996,99862,825,539


Other11,616,67411,287,85418,124,25125,231,85527,459,36223,804,827


Total$369,883,574379,104,454384,233,858351,539,942332,627,807325,743,737










Per Capita Revenues by Source







Property Taxes$476497459465455445


Other Taxes635752535669


Sales Tax131136168178174182


Sales & Services1001059510095104


Intergovernmental281271248271254251


Debt Proceeds455071148014


Other Miscellaneous343563586760


Total$1,1301,1511,1561,2731,1011,125










Per Capita Expenditures by Function







Education$325365355330289264


Debt Service978388798184


Human Services333355403358352364


General Government706685756967


Public Safety162164149149157148


Other145148132130137140


Total$1,1321,1811,2121,1211,0851,067










Per Capita Expenditures by Object







Salaries & Wages$288280286281267262


Capital Outlay204578294240


Other Operating490483466431434451


Public School Capital608997753730


Public School Current238249228225215206


Other363557809078


Total$1,1321,1811,2121,1211,0851,067










Group Average Per Capita Revenues by Source







Property Taxes$659$675$662$632$599$581


Other Taxes454647525352


Sales Tax145148176217218205


Sales & Services102102107110109120


Intergovernmental216216281265250242


Debt Proceeds106223234207291133


Other Miscellaneous443954718064


Total$1,317$1,449$1,561$1,554$1,600$1,397










Group Average Per Capita Expenditures by Function







Education$411$454$568$530$505$463


Debt Service181178173152148137


Human Services275288360368362368


General Government113112118118112112


Public Safety212207210203193178


Other143150174162154148


Total$1,335$1,389$1,603$1,533$1,474$1,406










Group Average Per Capita Expenditures by Object







Salaries & Wages$269$277$289$282$271$263


Capital Outlay9188110948880


Other Operating540547552530505500


Public School Capital86122224201196172


Public School Current287296303295282265


Other6259125131132126


Total$1,335$1,389$1,603$1,533$1,474$1,406











Number of Reporting (AFIR) Counties in Group262626252524


Average Population of Group247,941242,758238,338238,611231,141230,654








General Fund
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201120102009200820072006

General Fund revenues$312,160,992 294,829,488 289,526,386 289,782,000 278,773,298 281,828,995

General Fund expenditures308,923,033 297,337,837 296,485,182 285,814,548 275,908,806 270,797,366

Operating transfers in128,625 7,181,364 9,249,764 4,009,700 4,137,772 4,255,179

Operating transfers out5,903,168 4,669,025 5,148,297 8,544,631 7,676,180 11,605,588

Proceeds from capital leases and installment purchases0 9,924 955,185 0 0 4,300,000

Other items170,195 163,597 270,916 172,355 151,043 54,692

Excess of revenues and other sources over (under) expenditures and other uses($2,366,389)177,511 (1,631,228)(395,124)(522,873)8,035,912










Fund balance available (FBA):







In dollars$80,430,005 68,867,671 66,688,252 67,191,613 67,536,825 66,350,532


FBA as a % of GF Net Expenditures:







Unit's FBA %25.55%22.80%22.18%22.83%23.82%23.86%


Group weighted average FBA %22.01%19.50%19.31%18.41%19.35%18.20%


State weighted average FBA %23.40%21.07%22.83%22.58%23.56%24.21%


Number of Reporting Counties in Group (Audit)27 27 26 25 25 24








Enterprise Funds:
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Auditorium/Arena Solid Waste













Combined financial results:







Working capital$319,406 $33,893,132 $33,204,716 $34,646,388 $35,305,625 $31,493,384


Net income0 921,086 2,612,541 2,570,219 4,723,496 6,879,534


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year326,673 321,071 316,914 313,616 306,545 305,173


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


Cash & Investments at June 30th175,994,700 175,194,562 173,089,809 184,578,017 174,918,980 168,528,327


Investment Earnings497,075 438,366 3,410,990 7,937,111 9,785,240 6,922,498


Tax Rate Equivalent0.0024 0.0021 0.0202 0.0487 0.0624 0.0462


Tax Rate Equivalent Group weighted average0.0039 0.0062 0.0141 0.0285 0.0343 0.0233


Tax Rate Equivalent Statewide weighted average0.0035 0.0055 0.0137 0.0283 0.0350 0.0245


Latest year of Revaluation 2009 2009 2003 2003 2003 2003


January 1, Prior Year Assessed Valuation20,853,132,942 20,660,466,462 16,850,081,580 16,300,393,780 15,689,751,511 14,969,524,779


Tax Rate0.7400 0.7660 0.8600 0.8800 0.8800 0.8800


Tax Rate Group weighted average0.6317 0.6318 0.6359 0.6827 0.6857 0.6884


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio100.07 99.84 81.72 81.72 89.65 92.46


Assessment -to-Sales Ratio Group Average101.50 98.50 91.68 90.78 90.41 93.11


Assessment -to-Sales Ratio Statewide101.15 98.12 89.75 89.17 87.65 91.33


Assessed Valuation adjusted for Assessed to Sales Ratio20,838,545,960 20,693,576,184 20,619,287,298 19,946,639,476 17,501,117,134 16,190,271,230


Tax Rate Adjusted0.7405 0.7648 0.7028 0.7191 0.7889 0.8136


Tax Rate Adjusted Group weighted average0.6412 0.6223 0.5830 0.6198 0.6199 0.6409


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected97.45 97.61 97.14 97.05 96.66 96.42


Percent Collected Group weighted average97.68 97.65 97.61 97.83 97.92 96.81


Percent Collected Statewide weighted average97.19 97.15 97.13 97.38 97.45 96.63


Percent Collected Excluding Motor Vehicles98.92 99.14 99.21 99.13 98.63 98.35


Percent Collected Excluding Motor Vehicles Group weighted average98.37 98.36 98.34 98.77 98.73 97.72


Percent Collected Excluding Motor Vehicles Statewide97.91 97.90 97.94 98.37 98.38 97.63


Percent Collected Motor Vehicles Only 82.29 82.40 81.17 81.56 81.82 82.76


Percent Collected Motor Vehicles Only Group weighted average88.09 88.00 88.79 88.02 89.89 88.09


Percent Collected Motor Vehicles Only Statewide weighted average 87.22 87.14 87.69 87.19 88.42 87.23


Tax Uncollected3,963,967 3,789,601 4,137,906 4,262,991 4,629,840


Tax Rate Equivalent0.0190 0.0183 0.0246 0.0262 0.0295 0.0000










Debt Information2011 2010 2009 2008 2007 2006


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


Ratings:







Fitch







Moody'sAa1Aa1Aa2Aa3Aa3Aa3


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 Government65,845,000 73,815,000 82,295,000 90,235,000 98,230,000 106,165,000


Total65,845,000 73,815,000 82,295,000 90,235,000 98,230,000 106,165,000


Total Per Capita202 230 260 288 320 348


Total Per Capita for the Population Group1,516 1,530 1,548 1,447 1,570 1,382


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.3160%0.3567%0.3991%0.4524%0.5613%0.6557%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average1.4500%1.3700%1.3200%1.3900%1.5100%1.4000%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.7900%0.7900%0.7400%0.7500%0.8000%0.7900%


Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$35,149,783 38,845,37638,905,96443,198,78146,078,78148,693,781


--General Government*136,708,463131,478,094122,674,825108,358,52266,491,76171,037,232


Total*171,858,246170,323,470161,580,789151,557,303112,570,541119,731,012


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




Revenue Bond Debt 0 0 0 0 0 0


Total Debt Listed Above*$171,858,246 170,323,470161,580,789151,557,303112,570,541119,731,012








County School Report
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201120102009200820072006


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)2,529,9472,540,4403,107,9363,469,2123,516,9563,516,956


Article 42 (60% restricted)5,442,7495,478,6296,144,1546,875,6896,982,1636,982,163


Interest on restricted sales taxes1,159,8811,247,131919,5351,186,606638,122638,122

Withdrawals from the State Public School Building Capital Fund

1,877,4004,242,1313,141,4933,141,493

Grants from Public School Building Bond Fund






NC Lottery Proceeds10,178,6166,046,9381,519,7186,881,135


Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts14,805,00015,900,00017,239,52720,000,000



Interest on public school debt proceeds32,04676,954509,073109,620242,250242,250

Unrestricted sources


1,795,969429,571429,571


Total Sources34,148,23931,290,09231,317,34344,560,36214,950,55514,950,555









Deduct: Uses of County Funding for Public School Capital Outlays:






Funded by Article 40 restricted local option sales taxes:







Public school debt service (principal and interest)3,067,573
11,620,092-50,867-422,549-422,549


Public school capital outlay1,159,881
919,5351,186,606638,123638,123

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)7,456,814
614,0513,935,5751,469,7141,469,714


Public school capital outlay-2,014,065
5,530,1032,940,1145,512,4495,512,449

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)



3,141,4933,141,493


Public school capital outlay

1,877,4004,242,131


Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)







Public school capital outlay:







From Capital Projects Funds

15,579,54315,275,5383,151,3423,151,342


From General Fund and all other funds20,368,75831,754,666





Fair market value of assets donated to public school county
-3,198,441





Total Uses30,038,96131,754,66636,140,72427,529,09713,490,57213,490,572









Sources of county funding over (under) uses of county funding4,109,2782,733,867-4,823,38117,031,2651,459,9831,459,983









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes8,501,9859,151,37317,663,52914,143,4495,488,5935,488,593

Unexpended proceeds from other sources restricted







for public school capital outlay14,650,90717,199,96113,511,186
4,203,6284,203,628









Equals: Ending Balance, June 30, Current Year






Total ending balance18,760,18519,933,8288,687,80517,031,2655,663,6115,663,611

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes7,964,35918,417,5739,151,37317,663,5289,428,0979,428,097


Unexpended proceeds from other sources restricted







for public school capital outlay19,297,81110,667,62817,199,96113,511,1861,724,1071,724,107









Additional Information:






Average daily membership51,84651,67752,50852,40452,47451,973

Adjusted unit-wide tax rate0.74050.76480.70280.71910.78890.8136

Weighted average adjusted unit-wide tax rate for population group0.64120.62230.58300.61980.61990.6409

Assessed valuation per student402,213399,800320,905311,052299,000288,025

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






Department of Revenue Lottery Allocation3,934,4276,686,3766,088,1851,729,1891,299,169








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year326,673321,071316,914313,616306,545305,173
1.5AGASB34Governmental Activities Assets383,413,349377,430,772358,050,114358,903,164302,465,004299,945,753
1.5BFISCAL Governmental Activities Liabilities283,607,214277,927,698266,235,326247,138,273194,330,303207,972,886
3.5ASUMMARYBusiness Type Activities Assets122,614,328126,024,469123,810,513123,798,921120,328,546117,182,270
3.5B
Business Type Activities Liabilties51,248,54153,650,86752,357,99754,958,94654,058,79055,636,010
6.5A
Fiduciary Funds Assets6,937,3265,361,4395,346,4775,318,7395,737,0225,129,786
6.5B
Fiduciary Funds Liabilties5,454,2185,361,4395,346,4775,318,7395,737,0225,129,786
10PART 2Current Collections Of Unit Wide Levy150,421,750154,581,178140,575,575139,918,384133,649,949128,905,914
11TAXCurrent Collections of Special Tax District 11,777,1069,844,8567,985,7917,768,1707,538,9848,170,190
12REVENUESPrior Years' Levy Collections3,342,9523,488,5573,640,3474,153,9084,288,5295,113,593
13
Penalties and Interest1,537,2961,535,5991,479,7901,626,6291,647,5781,770,825
14
Collections of Tax Previously Written off





15
Animal Tax312,250323,484333,916348,201367,631381,637
16
Deed Stamp Excise Tax845,975820,502875,7871,184,8931,515,8281,477,071
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax379,906350,377332,028344,407333,262317,874
18.1
Solid Waste Disposal Tax65,99464,75758,217


19
1% Local Government Option Sales Tax14,763,41914,878,88019,222,58322,636,42120,840,37822,030,842
20
1/2% Local Government Option Sales Tax (40)9,661,2569,372,73610,359,78811,564,03911,443,49111,723,187
21
1/2% Local Government Option Sales Tax (42)10,299,34810,035,65210,240,25711,459,48211,348,94911,636,938
21.1
1/2% Local Government Option Sales Tax (44)69,915815,5535,855,19410,144,7169,710,87110,283,555
21.2
1/4% Local Government Option Sales Tax (46)7,977,4798,608,4917,439,339


22
Local Occupancy Tax1,223,1091,032,3371,034,2031,013,099873,9684,050,562
23
Prepared Food Tax5,364,3425,081,9015,056,8974,736,5434,513,4214,098,291
24
911 Charges


460,048828,0541,213,118
25
Gross Receipts Tax on Short Term Leased Vehicles536,959439,395472,730447,224420,007397,290
26
White Goods Disposal Tax95,384102,42598,591118,113130,055143,793
27
Privilege Licenses





28
Other Licenses110,17599,175116,900120,090654,145710,414
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.154,094668,528158,8751,344,392189,612430,789
33
General Government





34
Public Safety1,230,3031,379,470919,338793,661898,166639,725
35
Transportation - Streets54,42452,57650,88053,32854,36846,216
36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.2,232,4363,524,3002,308,6752,452,6352,764,0822,373,806
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other3,444,8525,452,2184,064,3742,200,9463,445,4985,725,678
41
Human Services: Health3,544,4594,026,265
3,732,4893,782,6543,089,018
42
Human Services: Mental Health909,7811,453,6511,475,9352,326,699500,758564,412
43
Human Services: Hospitals





44
Human Services: Social Services33,317,26533,383,69041,221,27526,927,33626,752,11826,704,688
45
Human Services: All Other1,022,545879,997591,252527,202388,135225,567
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds7,566,6866,046,9381,519,7186,881,1353,869,908
47INTERGOVPayments in Lieu of Taxes - State




2,443
48REVENUESControlled Substance Tax74,60777,84445,926107,915178,32168,180
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges

1,339,863609,362325,567222,296
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)1,153,6211,153,621



50.2
ETSF Interest Income10,3658,702



51
Beer and Wine Tax350,202110,064473,232507,004489,287695,840
52
Court Costs - Facilities, Jail and Arrest Fees1,032,7981,042,3111,217,7861,220,959961,861971,240
53
Public School Building Capital Fund

1,877,4004,242,1313,028,9863,141,493
54
Public School building bond fund





58
General Government

61,700
187,0571,318
59
Public Safety2,232,5562,232,6792,253,3412,234,0402,320,9843,346,252
60
Transportation1,256,166936,167801,354711,563811,313515,336
61
Environmental Protection





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





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other68,00629,57191,84862,508427,14938,778
64
Human Services: Health 886,1151,026,1264,446,587337,925400,575706,396
65
Human Services: Mental Health15,877,29511,594,37710,163,01512,362,88012,056,08414,299,243
66
Human Services: Hospitals





67
Human Services: Social Services11,927,7038,550,02461,23011,840,18010,528,6349,855,413
68
Human Services: All Other1,248,5921,231,3211,158,8931,249,6731,294,9821,106,796
69
Culture and Recreation613,205693,182682,865748,225743,406707,681
70LOCALOther State Intergov.
2,56797,60472,45781,96316,890
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government65,62461,59455,85954,81162,81928,556
73
Public Safety492,317467,843451,095453,500488,356247,616
74
Transportation





75
Environmental Protection64,80763,49761,54758,70457,05956,618
76
Economic And Physical Development99,640106,581101,58596,677150,879135,317
77
Human Services: Health, Mental Hlt & Hosp2,74643,3651,7618,72640050
78
Human Services: Social Services





79
Human Services: All Other633,087468,511510,691543,855404,115371,347
80PERMITS Culture And Recreation202,432172,251321,156149,863110,318181,613
81& FEESBuilding Permits61,88838,28351,47054,65946,39953,812
82
Register of Deeds1,557,6791,482,3661,570,3041,753,5922,000,6012,029,395
83
Inspection Fees744,655756,613759,556837,1791,132,7541,418,757
84
Concealed Handgun Permits97,88079,450100,42565,78547,54043,922
85
Other Permits11,38814,2358,54115,3825,69411,388
86SALES &Parking Revenues


102,5751,000
87SERVICESRents and Royalties5,005,1154,957,0154,947,9726,023,0055,187,2705,235,806
88
Airport





89
Fire Protection Charges





90
Solid Waste3,714,1523,290,2653,327,5153,539,8413,799,8723,145,943
91
Ambulance and Rescue Squad Charges





92
Cemeteries6002,4003,0002,400600600
93
Recreation Service Revenues43,40118,95626,65450,32936,59858,696
94
Library Service Revenues284,121282,597262,731223,336237,525241,052
95
Other Cultural and Rec Service Revenues1,709,9411,663,5811,715,0551,858,6291,319,7151,453,255
96
Client and Third Party Payments - Health3,451,9833,138,5133,010,2702,866,7282,676,8162,722,798
97
Client and Third Party Payments - Ment Hlth5,315,9087,405,6247,057,0676,063,0585,886,75512,246,073
98
Client and Third Party Payments - Soc Serv124,564106,140106,716187,449163,980180,213
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services12,902,94012,986,5389,714,78010,590,8769,567,8796,295,461
102REVENUESWater and Sewer Charges1,95114,3621,49423,990205,047174,562
103
Investment Earnings - Bond Proceeds26,54755,384300,364125,506142,599222,425
104
Investment Earnings - All Other Funds497,075438,3663,410,9907,937,1119,785,2406,922,498
105
Special Assessments354,030770,5491,031,90587,013186,9756,810
106
Private Contributions and Other Donations
810
340,000
250
107
Sales of Materials and Fixed Assets-34,951-34,037-966,411-41,375-604,625-33,332
108
Sale of Real Property60,46163,076384,545147,294166,923195,144
109
1 Cent and 5 Cent Bottle Tax217,267212,190240,012208,654166,342192,555
110
Mixed Drink Surcharge





111
ABC Profit Distribution1,856,9801,973,8382,687,328999,4501,220,9581,133,223
112
Other Miscellaneous Revenues5,818,1455,495,08110,298,5875,793,1896,227,8006,042,707
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch14,805,00015,900,00022,553,75246,500,000
4,300,000
115
Other





116NON-REVFines and Forfeitures898,742803,768923,8901,058,145828,633729,796
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units76,425,649
71,392,58466,532,08765,971,23747,666,027
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients


308,312,968288,031,985239,249,210
125APART 4Governing Body - Salaries & Wages273,195255,254281,808258,313251,567234,886
125BGENERALGoverning Body - Other Direct210,257217,529223,512193,094198,624183,245
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages1,444,0141,302,6751,457,1891,380,1691,244,6071,195,756
126B
Administration - Other Direct120,864409,031385,821394,343344,645316,935
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages397,397390,716491,849387,280295,361282,504
127B
Elections - Other Direct278,327467,478322,290507,729522,3951,160,435
127C
Elections - Construction





127D
Elections - Purchase of P,P&E


131,600

128A
Finance - Salaries & Wages795,649776,464773,309741,776672,427643,692
128B
Finance - Other Direct273,910225,586234,324221,937210,552192,904
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages2,926,9772,949,0922,894,4512,754,7692,684,7492,548,194
129B
Taxes - Other Direct1,669,0111,678,2221,800,0461,690,1881,577,9421,491,822
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E
20,660114,4007,37531,01226,779
130A
Legal - Salaries & Wages530,699496,731507,830476,605404,616392,929
130B
Legal - Other Direct145,015145,342160,102144,991154,266122,934
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages967,673933,664954,888890,344846,280769,314
131B
Register of Deeds - Other Direct1,049,647785,752899,2141,312,601985,888927,512
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E


12,879

132A
Public Buildings - Salaries & Wages1,315,5501,297,6591,358,3511,313,2291,230,2681,144,343
132B
Public Buildings - Other Direct3,397,9323,082,7023,053,6113,012,4192,663,0792,475,934
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E32,41125,67520,605181,45929,02648,771
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct53,99118,99856,713128,51629,31325,655
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E
13,1828,146
21,778
134A
Central Services - Salaries & Wages1,581,9131,588,2041,849,3891,690,6951,564,0561,477,406
134B
Central Services - Other Direct1,024,688884,9121,011,542953,507910,786884,073
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E52,8937,60989,370202,480112,17585,811
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct4,224,6602,649,6745,525,8832,252,7181,750,2062,817,676
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E130,223629,2672,470,8082,371,6372,507,0651,005,292
136APUBLICSheriff & Communications - Salaries & Wages16,459,25416,182,98416,023,56015,541,57714,512,32713,407,462
136BSAFETYSheriff & Communications - Other Direct8,584,9518,622,0378,359,6688,849,5348,024,8497,535,564
136C
Sheriff & Communications - Construction

40,512503,5461,811,6081,843,027
136D
Sheriff & Communications - Purchase of P,P&E1,057,4431,001,289549,6511,260,4481,233,6401,192,172
137A
Jail - Salaries & Wages7,755,8237,564,7907,474,5606,859,2496,451,8996,206,235
137B
Jail - Other Direct4,305,7854,343,4684,195,8114,139,0203,894,7543,784,141
137C
Jail - Construction262,066




137D
Jail - Purchase of P,P&E
31,10481,260
81,889146,128
138A
Emergency Communications - Salaries & Wages

1,494,2731,151,7131,047,462960,343
138B
Emergency Communications - Other Direct

817,625798,212849,149900,234
138C
Emergency Communications - Construction





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

537,458100,155242,553266,142
138.1B
Emergency Telephone Service Fund (ETSF) Operation908,441630,852



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp385,211457,485



139A
Emergency Management - Salaries & Wages1,862,3311,673,278



139B
Emergency Management - Other Direct695,216954,89671,47255,52279,74469,626
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E246,1141,990,464



140A
Fire - Salaries & Wages





140B
Fire - Other Direct6,747,6526,618,5624,953,6365,321,0385,454,1205,368,167
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages





141B
Inspectors - Other Direct





141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E





142A
Rescue Units - Salaries & Wages





142B
Rescue Units - Other Direct





142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E





143A
Animal Control - Salaries & Wages1,086,402832,958744,273853,057556,985504,977
143B
Animal Control - Other Direct1,079,815589,688561,683400,542502,503371,832
143C
Animal Control - Construction
5,09112,56246,2772,655,9262,033,894
143D
Animal Control - Purchase of P,P&E208,0219,13534,69052,093
5,120
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct148,400121,100160,300132,700131,200126,675
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages81,70176,02377,52377,69773,60071,349
145B
Pub. Safety All Other - Other Direct343,376361,179383,027417,775355,597356,826
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 & Wages65,93248,45744,88842,25542,02624,075
151B
Trans. All Other - Other Direct1,538,0161,162,6831,007,517875,6791,024,020540,894
151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages1,927,0421,836,9031,675,6722,772,0891,400,9481,342,262
152BMENTALSolid Waste - Other Direct7,411,4696,641,1395,600,7625,273,9024,864,0593,752,378
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E507,691275,9331,428,0492,164,4411,099,167121,629
153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct





153C
Drainage & Watershed - Construction





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





154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct6001,6001,8001,6002,1252,125
154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages





155B
Environ. All Other - Other Direct





155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages1,989,8882,023,7442,071,1981,920,8111,851,1201,834,366
156BPHYSPlanning & Zoning - Other Direct818,596778,306822,210889,4571,360,691892,097
156CDEVELOP.Planning & Zoning - Construction





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




34,452
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct1,858,3561,515,8991,396,1071,222,5481,299,3423,892,338
157C
Economic Development - Construction

5,0831,009233,96154,573
157D
Economic Development - Purchase of P,P&E


1,856
205,454
158A
Community Development - Salaries & Wages702,672713,059711,087681,834696,222684,710
158B
Community Development - Other Direct1,980,5513,195,1722,007,5262,054,6362,163,5081,776,470
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages162,449249,882294,553310,260305,349290,867
159B
Agriculture Expansion - Other Direct297,845248,632258,498249,757192,398198,754
159C
Agriculture Expansion - Construction





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




5,000
160A
Special Empl Programs - Salaries & Wages892,6231,575,248824,880802,948939,846802,667
160B
Special Empl Programs - Other Direct2,108,4033,802,9873,240,0641,471,3892,257,8613,178,102
160C
Special Empl Programs - Construction





160D
Special Empl Programs - Purchase of P,P&E5,37034,882


10,756
161A
Econ. Dev. All Other - Salaries & Wages444,272466,033369,857187,932173,539178,958
161B
Econ. Dev. All Other - Other Direct279,129496,222412,402661,6342,072,8971,562,493
161C
Econ. Dev. All Other - Construction





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



15,350
162AHUMANHealth - Salaries & Wages9,600,5639,262,1789,592,4509,127,1368,363,7588,007,730
162BSERVICESHealth - Other Direct6,461,4937,169,3746,578,8486,089,7566,282,3075,546,291
162C
Health - Construction5,7845,481,65318,331,7521,525,877185,184
162D
Health - Purchase of P,P&E98,7371,129,095

26,782565,875
163A
Mental Health - Salaries & Wages7,759,4658,658,1278,759,3348,606,9848,973,56111,366,941
163B
Mental Health - Other Direct16,366,88618,802,58416,695,26214,189,06913,472,50017,897,304
163C
Mental Health - Construction





163D
Mental Health - Purchase of P,P&E64,446256,294250,10870,844

164A
Administration - Salaries & Wages21,978,97620,510,81821,693,36121,346,74519,818,02618,797,915
164B
Administration - Other Direct36,299,50436,271,58533,851,54632,195,54031,634,86030,963,129
164C
Administration - Construction





164D
Administration - Purchase of P,P&E127,9237,43829,563
163,67233,306
165B
Assistance Programs - Other Direct656,418670,648585,911493,742473,404448,216
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages209,215194,967183,769163,748153,446159,216
168B
Other Human Services - Other Direct81,80880,25973,12366,71563,14860,094
168C
Other Human Services - Construction





168D
Other Human Services - Purchase of P,P&E





169A
Legal Aid - Salaries & Wages





169B
Legal Aid - Other Direct





169C
Legal Aid - Construction





169D
Legal Aid - Purchase of P,P&E





170A
Human Serv. All Other - Salaries & Wages3,657,3351,228,5771,016,840995,106791,512694,474
170B
Human Serv. All Other - Other Direct3,293,9432,052,1751,964,2982,161,3892,022,8041,843,297
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E18,956

24,250

171ACULTURE Recreation & Parks - Salaries & Wages





171BANDRecreation & Parks - Other Direct3,929,2103,766,3613,116,8853,023,4402,912,9093,076,829
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E125,166203,122283,797
1,961,8891,810,617
172A
Coliseum - Salaries & Wages1,747,0281,633,8681,684,0471,755,1281,515,0111,482,144
172B
Coliseum - Other Direct3,797,5333,374,7173,780,7123,864,3343,435,1333,132,830
172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E3,125,847562,43793,63038,399111,7391,654,895
173A
Museums - Salaries & Wages





173B
Museums - Other Direct296,578302,580312,300284,500270,150274,250
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages5,511,0765,114,7935,209,8445,138,2274,858,6964,537,503
174B
Libraries - Other Direct4,895,6704,420,5293,884,5883,670,5003,494,0413,376,278
174C
Libraries - Construction42,6642,274,397365,777322,370

174D
Libraries - Purchase of P,P&E135,14579,70873,25863,426100,96722,665
175A
All Other - Salaries & Wages





175B
All Other - Other Direct1,8389,175127,32589,841112,16327,009
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct 272,583243,244193,461181,395196,977280,265
176C
Water & Sewer - Construction


2,116163,550977,686
176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees5,170,4445,325,1085,501,3424,629,0704,959,0607,375,000
178D
Public School - Principal11,148,7508,950,0008,440,0007,995,0007,335,0005,290,570
179B
Comm/Tech College - Interest & Fees20,47554,13985,914116,555146,103
179D
Comm/Tech College - Principal924,181890,493858,718828,077798,530
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees5,001,8515,316,8256,742,3185,867,3176,238,0116,513,769
181D
All Other - Principal9,439,6746,007,5496,239,9435,277,2535,452,1006,576,459
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement723,396707,934691,26840,90833,42528,764
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount-3,850-1,8896,089,72413,157,62113,459,01112,737,802
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount-7992,944-3,2141,2444,967-26,162
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount2,124,1822,077,3812,170,9172,131,0302,025,4362,082,037
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount77,655,96379,862,38272,392,19270,660,09665,996,99862,825,539
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount19,514,57428,556,22530,734,97523,644,38911,454,1129,301,914
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount8,870,9188,602,6648,325,2507,977,0157,783,2437,316,823
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount
9,653869,3211,102,7783,244,193958,498
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount





196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount





197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount





198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount





199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - RecipienttesttesttesttestOutside Agenciestest
200B
Other - Item Number


139139139
200C
Other - Amount626,223577,266648,873842,152924,507716,689
201A
Other - Recipient
testtesttestNC Child Trusttest
201B
Other - Item Number


161161161
201C
Other - Amount
19,83523,38020,01518,00519,140
202A
Other - Recipient





202B
Other - Item Number





202C
Other - Amount





203A
Other - Recipient





203B
Other - Item Number





203C
Other - Amount





204A
Other - Recipient





204B
Other - Item Number





204C
Other - Amount





204.1A
Other - Recipient





204.1B
Other - Item Number





204.1C
Other - Amount





204.2A
Other - Recipient





204.2B
Other - Item Number





204.2C
Other - Amount





205PART 6Current year's levy -- Excluding motor vehicles141,930,615143,948,299128,306,231127,312,904122,243,917117,346,803
206OTHERCurrent year's levy -- Motor vehicles (only)13,740,65414,475,70316,608,40617,122,49316,242,92816,545,029
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,531,0331,241,9391,010,7071,104,8151,677,3071,937,675
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles2,432,9342,547,6623,127,1993,158,1762,952,5332,852,793
209
Percentage of Taxes Collected All Property %97.4597.6197.1497.0596.6696.42
210
Percentage of Taxes Collected Exclude Motor Vehicles %98.9299.1499.2199.1398.6398.35
211
Percentage of Taxes Collected Motor Vehicles %82.2982.4081.1781.5681.8282.76
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance





213B
Capital Rev Funds - Schools - Ending Balance





214A
Capital Rev Funds - Hosp - Beginning Balance





214B
Capital Rev Funds - Hosp - Ending Balance





215APART 7Cash On Hand & in Bank - Debt Service Fund





215BCASH &Cash On Hand & in Bank - Construction Bond 23,200,74230,504,30735,868,79946,629,123297,8627,492,186
215CINVESTCash On Hand & in Bank - All Other Funds175,994,700175,194,562173,089,809184,578,017174,918,980168,528,327
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-293,202-201,144-85,611-103,201-107,609-126,650
221
Total Revenue Credited to white Goods Account171,102121,873136,130238,834231,518237,597
222A
Total Expenditures for Operations252,666213,931251,663221,244227,110218,554
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated
292,202



223B
Ending Balance in White Goods Account Undesignated-374,766-585,404-201,144-85,611-103,201-107,607
224B
The Amount of White Goods Tax Actually Received111,643102,42598,591118,113130,055143,793
225B
Amount in 218 that would have been received if 100% eligible111,643102,42598,591118,113130,055143,793
226
Calculate Threshold Amount.27,91125,60624,64829,52832,51435,948
227
Total Tonnage of White Goods Scrap Metal Collected3985405468537621,322
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources382,437,885386,310,963384,927,800414,872,034353,632,002363,150,886
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In13,255,82116,783,08218,558,58515,661,79616,161,65619,914,168
229D
Amount - Net Revenues Per AFIR369,182,064369,527,881366,369,215399,210,238337,470,346343,236,718


Calculated amount369,182,064369,527,881366,369,215399,210,238337,470,346343,236,718


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses383,139,395395,887,536402,792,443367,201,738348,789,463345,657,905
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out13,255,82116,783,08218,558,58515,661,79616,161,65619,914,168
230D
Amount - Net Expenditures Per AFIR369,883,574379,104,454384,233,858351,539,942332,627,807325,743,737


Calculated amount369,883,574379,104,454384,233,858351,539,942332,627,807325,743,737


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







Gallons (in millions) processed and/or purchased-water







Gallons (in millions) processed and/or purchased-sewer







Gallons (in millions) billed-water







Gallons (in millions) billed-sewer







Of the total, how many gallons (in millions) were residential-water.







Of the total, how many gallons (in millions) were residential-sewer.







Total amount billed in dollars-water.







Total amount billed in dollars-sewer.







Of the total, how many dollars were residential-water?







Of the total, how many dollars were residential-sewer?







Number of residential accounts billed-water.







Number of residential accounts billed-sewer.







Number of non-residential and bulk accounts billed-water.







Number of non-residential and bulk accounts billed-sewer.














950PART 10OfficialAmy H. Cannon, CPA
951CERTI-TitleDeputy County Manager
952FICATIONDate12/07/201111/22/201001/00/190011/17/200811/27/200711/16/2005
953
ContactDena M. Dail, CPA
954
TitleFinancial Manager
955
Telephone910-678-7744
956
Fax #910-323-6120



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County23.82%22.83%22.18%22.80%25.55%
Pop. Group19.35%18.41%19.31%19.50%22.01%
Statewide23.56%22.58%22.83%21.07%23.40%






Cumberland County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20072008200920102011
County96.66%97.05%97.14%97.61%97.45%
Pop. Group97.92%97.83%97.61%97.65%97.68%
Statewide97.45%97.38%97.13%97.15%97.19%






Cumberland County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20072008200920102011
County320288260230202
Pop. Group1,5701,4471,5481,5301,516
Statewide796803842837809






Cumberland County


Population Group for 1999: 250,000 and Above

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Analysis of Revenue

20072008200920102011
Property Taxes455465459497476
Other Taxes5653525763
Sales Tax174178168136131
Sales & Services9510095105100
Intergovernmental254271248271281
Debt Proceeds0148715045
Other Miscellaneous6758633534
Total1,1011,2731,1561,1511,130

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$155,301,998
$476
Other Taxes20,711,200
63
Sales Tax42,771,417
131
Sales & Services32,554,676
100
Intergovernmental91,768,729
281
Debt Proceeds14,805,000
45
Other Miscellaneous11,269,044
34
Total$369,182,064
$1,130





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$106,041,455
$325
Debt Service31,705,375
97
Human Services108,800,985
333
General Government22,896,896
70
Public Safety52,941,398
162
Other47,497,465
145
Total$369,883,574
$1,132




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$94,127,114
$288
Capital Outlay6,632,111
20
Other Operating160,337,138
490
Public School Capital19,514,574
60
Public School Current77,655,963
238
Other11,616,674
36
Total$369,883,574
$1,132




Population Group: 100,000 and Above


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