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

The AFIR report that was due 10/31/2011 has not been received as of 02/05/2012


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



Currituck County





County Revenues and Expenditures Financial Profile
Go to top of page		201120102009200820072006

Revenues by Source







Property Taxes$026,893,40725,759,68925,817,77525,436,86325,080,178


Other Taxes012,554,91112,842,74612,720,92012,693,94312,103,085


Sales Tax06,857,2897,476,3508,218,7218,189,8407,730,872


Sales & Services09,664,1129,659,9519,180,1079,072,0978,317,342


Intergovernmental04,461,7304,986,0185,268,7835,157,1014,513,306


Debt Proceeds02,100,0003,271,37527,000,00000


Other Miscellaneous02,324,1163,613,5876,175,6875,652,7694,991,112


Total$064,855,56567,609,71694,381,99366,202,61362,735,895










Expenditures by Function







Education$010,330,20916,974,63630,841,15613,869,35712,281,089


Debt Service06,099,5806,026,8094,047,2792,816,7632,867,613


Human Services04,108,3564,385,6824,503,6154,187,9913,940,817


General Government05,929,0835,300,8055,385,3305,215,5894,938,054


Public Safety016,428,70919,220,70415,862,81315,851,59112,170,434


Other021,717,75737,423,38925,636,37623,585,70314,605,996


Total$064,613,69489,332,02586,276,56965,526,99450,804,003










Expenditures by Object







Salaries & Wages$019,820,94818,958,23017,292,03814,982,50410,392,294


Capital Outlay06,901,02127,474,66413,367,21414,334,7956,510,343


Other Operating027,561,51625,924,49524,094,65521,588,35320,822,420


Public School Capital01,399,6558,320,68422,249,3085,292,6064,145,518


Public School Current08,855,5548,603,9528,541,8488,526,7518,085,571


Other075,00050,000731,506801,985847,857


Total$064,613,69489,332,02586,276,56965,526,99450,804,003










Per Capita Revenues by Source







Property Taxes$01,1291,0841,0881,0821,092


Other Taxes0527540536540527


Sales Tax0288314346348336


Sales & Services0406406387386362


Intergovernmental0187210222219196


Debt Proceeds0881381,13800


Other Miscellaneous098152260240217


Total$02,7232,8443,9772,8152,730










Per Capita Expenditures by Function







Education$04337141,300589534


Debt Service0256254171120125


Human Services0173184190178171


General Government0249223227222215


Public Safety0690809668674530


Other09121,5741,0801,003635


Total$02,7133,7583,6362,7862,210










Per Capita Expenditures by Object







Salaries & Wages$0832797729637452


Capital Outlay02901,156563610283


Other Operating01,1571,0911,015917906


Public School Capital059350938225180


Public School Current0372362360363352


Other032313437


Total$02,7133,7583,6362,7862,210










Group Average Per Capita Revenues by Source







Property Taxes$52015,58614,84413,88513,41813,463


Other Taxes541,9402,0722,0501,9962,032


Sales Tax1113,5304,7075,3165,3275,073


Sales & Services1335,1485,0284,7054,4094,294


Intergovernmental2918,4797,9237,6388,2168,763


Debt Proceeds221,8204543,6193,3222,370


Other Miscellaneous359641,4892,2072,3051,838


Total$1,16637,46736,51739,42038,99337,833










Group Average Per Capita Expenditures by Function







Education$201$232$270$320$304$226


Debt Service8810098998995


Human Services288309326368350343


General Government125152161169177184


Public Safety320309302314280247


Other219302318323286296


Total$1,241$1,404$1,475$1,593$1,486$1,391










Group Average Per Capita Expenditures by Object







Salaries & Wages$370$434$419$402$362$345


Capital Outlay116110155198187170


Other Operating504577558566523538


Public School Capital58448413913665


Public School Current133177174168157152


Other606285120121121


Total$1,241$1,404$1,475$1,593$1,486$1,391











Number of Reporting (AFIR) Counties in Group132626252626


Average Population of Group16,87815,75715,73315,98715,64215,539








General Fund
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General Fund revenues$40,055,913 38,817,241 38,343,062 48,787,357 45,193,314 42,101,136

General Fund expenditures52,109,486 42,986,735 43,427,811 44,818,315 42,318,493 35,928,815

Operating transfers in10,949,771 4,284,745 3,443,025 1,739,656 1,108,177 1,226,078

Operating transfers out2,642,552 2,164,129 13,563,939 4,289,390 7,771,721 4,115,943

Proceeds from capital leases and installment purchases0 0 751,375 0 0 0

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($3,746,354)(2,048,878)(14,454,288)1,419,308 (3,788,723)3,282,456










Fund balance available (FBA):







In dollars$0 6,402,906 8,734,442 22,529,398 21,456,839 24,902,079


FBA as a % of GF Net Expenditures:







 Unit's FBA %0.00%14.18%15.53%45.88%42.84%62.19%


 Group weighted average FBA %19.09%22.59%20.76%23.25%24.54%26.88%


 State weighted average FBA %21.33%21.08%22.84%22.59%23.56%24.21%


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








Enterprise Funds:
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Solid Waste Water/Sewer













Combined financial results:







Working capital$5,657,335 $11,961,615 $12,469,503 $9,571,826 $13,399,484 $12,007,341


Net income0 823,135 1,323,328 2,122,854 2,845,637 2,595,355


























Cash, Investments and Financing
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Population at July 1st of the Previous Year23,559 23,815 23,773 23,731 23,518 22,984


Population Group24,999 and Below24,999 and Below24,999 and Below24,999 and Below24,999 and Below24,999 and Below


Cash & Investments at June 30th0 69,445,709 69,654,296 56,280,197 83,542,066 81,795,996


Investment Earnings0 831,025 2,625,792 4,815,157 3,914,602 2,927,993


Tax Rate Equivalent0.0000 0.0101 0.0321 0.0597 0.0493 0.0380


Tax Rate Equivalent Group weighted average0.0016 0.0041 0.0150 0.0341 0.0417 0.0324


Tax Rate Equivalent Statewide weighted average0.0027 0.0055 0.0137 0.0283 0.0350 0.0245


Latest year of Revaluation 2005 2005 2005 2005 2005 2005


January 1, Prior Year Assessed Valuation8,262,851,330 8,238,987,125 8,184,365,948 8,071,681,839 7,946,934,277 7,707,879,197


Tax Rate0.3200 0.3200 0.3200 0.3200 0.3200 0.3200


Tax Rate Group weighted average0.5110 0.5179 0.5473 0.5553 0.5615 0.5822


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio120.07 102.40 85.37 85.37 84.33 100.00


Assessment -to-Sales Ratio Group Average99.75 94.25 75.16 74.12 76.73 84.75


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


Assessed Valuation adjusted for Assessed to Sales Ratio6,881,695,120 8,045,885,864 9,586,934,459 9,454,939,486 9,423,614,701 7,707,879,197


Tax Rate Adjusted0.3842 0.3277 0.2732 0.2732 0.2699 0.3200


Tax Rate Adjusted Group weighted average0.5097 0.4881 0.4113 0.4116 0.4309 0.4934


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected0.00 97.68 96.25 98.19 98.56 98.11


Percent Collected Group weighted average93.51 94.79 94.94 95.50 95.80 95.61


Percent Collected Statewide weighted average97.26 97.15 97.13 97.38 97.45 96.63


Percent Collected Excluding Motor Vehicles0.00 97.84 96.41 98.41 98.79 98.38


Percent Collected Excluding Motor Vehicles Group weighted average94.14 95.52 95.85 96.61 97.00 96.89


Percent Collected Excluding Motor Vehicles Statewide97.99 97.90 97.94 98.37 98.38 97.63


Percent Collected Motor Vehicles Only 0.00 90.93 90.36 90.62 90.81 91.17


Percent Collected Motor Vehicles Only Group weighted average82.27 84.54 84.12 83.82 83.81 83.51


Percent Collected Motor Vehicles Only Statewide weighted average 87.21 87.14 87.69 87.19 88.42 87.23


Tax Uncollected0 612,560 981,087 465,967 363,549


Tax Rate Equivalent0.0000 0.0074 0.0120 0.0058 0.0046 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group10,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,999


Ratings:







 Fitch







 Moody'sAa3Aa3A2A2A2A2


 S & PAA-AA-AA-AA-A+A+











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$1,711,736 2,076,949 2,442,161 2,812,138 3,186,878 3,561,618


General Government3,678,264 4,463,051 5,247,839 6,042,862 6,848,122 7,653,382


Total5,390,000 6,540,000 7,690,000 8,855,000 10,035,000 11,215,000


Total Per Capita229 275 323 373 427 488


Total Per Capita for the Population Group80 95 110 125 140 157


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.0783%0.0813%0.0802%0.0937%0.1065%0.1455%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0700%0.0800%0.0800%0.0900%0.1200%0.1600%


 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*$4,576,285 5,794,8484,830,9785,806,1556,748,1707,658,149


--General Government*3,606,4664,726,6855,808,2786,852,57500


Total*8,182,75110,521,53310,639,25512,658,7306,748,1707,658,149


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




Revenue Bond Debt 17,525,000 18,025,000 18,500,000 19,000,000 0 0


Total Debt Listed Above*$25,707,751 28,546,53329,139,25531,658,7306,748,1707,658,149








County School Report
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Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)
355,407375,403420,039354,520354,520


Article 42 (60% restricted)
723,108738,746828,987699,466699,466


Interest on restricted sales taxes
9,71829,96344,0188,5058,505

Withdrawals from the State Public School Building Capital Fund

317,860456,585620,980620,980

Grants from Public School Building Bond Fund






NC Lottery Proceeds






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts


8,000,000



Interest on public school debt proceeds


137,179


Unrestricted sources
5,623,2489,580,54813,963,0423,248,4933,248,493


Total Sources
6,711,48111,042,52023,849,8504,931,9644,931,964









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)







Public school capital outlay
369,249414,800326,755302,918302,918

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay
730,751805,200645,308594,107594,107

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)

317,860




Public school capital outlay


456,585620,980620,980

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)
2,386,5172,120,7082,486,1771,304,1001,304,100


Public school capital outlay:







From Capital Projects Funds
299,6557,100,68420,820,6602,627,5132,627,513


From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses
3,786,17210,759,25224,735,4855,449,6185,449,618









Sources of county funding over (under) uses of county funding
2,975,480709,608-681,895-517,654-517,654









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes
1,180,4831,256,371935,390434,676434,676

Unexpended proceeds from other sources restricted







for public school capital outlay
1,242,080456,5841,663,2003,937,1683,937,168









Equals: Ending Balance, June 30, Current Year






Total ending balance
4,217,5601,166,192981,3053,419,5143,419,514

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes
1,168,7161,180,4831,256,371600,142600,142


Unexpended proceeds from other sources restricted







for public school capital outlay
4,229,3271,242,080456,5843,254,0483,254,048









Additional Information:






Average daily membership
3,8933,9594,0244,0444,025

Adjusted unit-wide tax rate0.38420.32770.27320.27320.26990.3200

Weighted average adjusted unit-wide tax rate for population group0.50970.48810.41130.41160.43090.4934

Assessed valuation per student
2,116,3592,067,2812,005,8851,965,1171,915,001

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






Department of Revenue Lottery Allocation
505,646254,45270,77354,298








Annual Financial Information Report Detail
Go to top of page		201120102009200820072006


Population at July 1st of the Previous Year23,55923,81523,77323,73123,51822,984
1.5AGASB34Governmental Activities Assets
141,972,775141,075,119136,359,590124,628,505113,111,971
1.5BFISCAL Governmental Activities Liabilities
19,681,15018,524,94817,790,63411,025,60810,673,515
3.5ASUMMARYBusiness Type Activities Assets
61,437,04163,210,05963,921,45042,824,94641,059,103
3.5B
Business Type Activities Liabilties
25,208,30527,804,45829,906,80210,933,15212,012,946
6.5A
Fiduciary Funds Assets
98,53468,38354,38166,661476,072
6.5B
Fiduciary Funds Liabilties
98,53468,38354,38166,66157,123
10PART 2Current Collections Of Unit Wide Levy
25,735,37725,216,63725,296,89524,767,40924,359,928
11TAXCurrent Collections of Special Tax District
467,899467,660170,525157,060425,492
12REVENUESPrior Years' Levy Collections
953,285426,191395,842548,169578,534
13
Penalties and Interest
204,745116,861125,038121,285141,716
14
Collections of Tax Previously Written off





15
Animal Tax
12,36912,27912,81612,93012,634
16
Deed Stamp Excise Tax
546,729459,967544,968652,112983,308
17
Real Property Transfer Tax
2,300,5001,890,2242,559,7843,237,9404,901,640
18
Scrap Tire Disposal Tax
26,28330,43033,98136,64530,342
18.1
Solid Waste Disposal Tax
68,92943,725


19
1% Local Government Option Sales Tax
4,064,3824,031,0603,914,7193,958,9033,927,351
20
1/2% Local Government Option Sales Tax (40)
1,184,6891,251,3431,400,1311,360,0961,181,734
21
1/2% Local Government Option Sales Tax (42)
1,205,1801,231,2441,381,6451,342,1071,165,777
21.1
1/2% Local Government Option Sales Tax (44)
403,038962,7031,522,2261,528,7341,456,010
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax
8,672,2189,276,5248,944,3698,056,0365,322,539
23
Prepared Food Tax





24
911 Charges

306,957193,563173,273173,902
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax
15,03910,60914,19412,9878,629
27
Privilege Licenses
2,250250325400425
28
Other Licenses
442,695344,121246,395354,560244,174
29
Payments in Lieu of Taxes - US Forest Serv
199,838195,608241,944265,625269,212
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government
3,7462,370


34
Public Safety
32,017


316,629
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports

740,232722,136888,757
37
Transportation - Other Transportation





38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.





39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health





42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services
2,710,2712,409,4732,164,3892,315,6342,097,497
45
Human Services: All Other





46
Culture and Recreation





46.5STATENC Education Lottery Proceeds
220,000426,340203,740

47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax
12,19421,95214,98325,59615,973
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues


427,814

50
Wireless Enhanced 911 Service Charges


71,229121,442110,182
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)
294,715



50.2
ETSF Interest Income
6,621



51
Beer and Wine Tax
33,906106,575108,333103,86196,625
52
Court Costs - Facilities, Jail and Arrest Fees
160,918149,942168,963169,917164,246
53
Public School Building Capital Fund

317,860456,585
620,980
54
Public School building bond fund





58
General Government

4,442

165,602
59
Public Safety
119,90954,318155,303191,39668,609
60
Transportation
5,000


139,590
61
Environmental Protection

40,54525,19834,305112,755
62
Econ. & Phys. Dev. - Housing/Community Dev
24,551



62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other
56,69070,578

91,585
64
Human Services: Health





65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services


361,878697,982
68
Human Services: All Other
72,09591,22575,017157,21390,252
69
Culture and Recreation
322,25323,891

31,958
70LOCALOther State Intergov.


71,27121,62718,612
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government
24,594



73
Public Safety
162,412290,667
163,746102,999
74
Transportation





75
Environmental Protection





76
Economic And Physical Development

40,000


77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits
283,260226,557318,669449,984779,469
82
Register of Deeds
199,079207,942221,345277,358347,881
83
Inspection Fees
28,25027,55033,82558,82558,025
84
Concealed Handgun Permits





85
Other Permits
358,930240,209104,117195,943105,456
86SALES &Parking Revenues





87SERVICESRents and Royalties
167,613123,721126,62177,34241,202
88
Airport
300,395327,907299,781282,624215,443
89
Fire Protection Charges





90
Solid Waste
2,578,7822,568,3462,510,0932,792,2481,762,965
91
Ambulance and Rescue Squad Charges
672,083550,599630,439587,131477,065
92
Cemeteries





93
Recreation Service Revenues
60,57759,98235,28141,34039,035
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health





97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv





99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services

51,06113,372145,21290,655
102REVENUESWater and Sewer Charges
5,884,6625,978,3355,564,5205,146,2005,690,977
103
Investment Earnings - Bond Proceeds

92,17182,409

104
Investment Earnings - All Other Funds
831,0252,625,7924,815,1573,914,6022,927,993
105
Special Assessments





106
Private Contributions and Other Donations
20,2678,8256,5733,4644,577
107
Sales of Materials and Fixed Assets
58,5604,13216,22614,9329,559
108
Sale of Real Property

22,534


109
1 Cent and 5 Cent Bottle Tax
11,69211,82111,50811,32010,621
110
Mixed Drink Surcharge





111
ABC Profit Distribution
244,644



112
Other Miscellaneous Revenues
288,409146,054565,858726,341747,531
113
Proceeds of the Sale of Bonds & Notes


19,000,000

114
Proceeds of Capital Leases & Install Purch
2,100,0003,271,3758,000,000

115
Other





116NON-REVFines and Forfeitures

387,634341,925339,328434,991
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units





120
Utilities Customers' Deposits

13,2164,7479,1264,500
121
Deposits Other Than Utility





122
Prepaid Taxes

17,04924,13123,75319,286
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients

17,514,12316,220,56814,293,14913,849,805
125APART 4Governing Body - Salaries & Wages
108,59995,61377,74378,26273,200
125BGENERALGoverning Body - Other Direct
24,32733,33621,51219,68838,703
125CGOVTGoverning Body - Construction





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

5,260


126A
Administration - Salaries & Wages
347,938334,773354,099403,896180,106
126B
Administration - Other Direct
88,41083,17671,18171,768199,512
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages
108,698106,599102,07388,43858,310
127B
Elections - Other Direct
47,42946,99555,75337,07566,092
127C
Elections - Construction





127D
Elections - Purchase of P,P&E


129,899
170,230
128A
Finance - Salaries & Wages
271,309263,831222,395188,797131,025
128B
Finance - Other Direct
64,39774,58757,81270,442101,780
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages
387,902403,670364,051342,025241,894
129B
Taxes - Other Direct
325,63946,43387,44998,301174,075
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E
15,44221,216


130A
Legal - Salaries & Wages
262,051240,98552,948129,582102,579
130B
Legal - Other Direct
139,486210,117333,618201,287248,870
130C
Legal - Construction





130D
Legal - Purchase of P,P&E


1,457

131A
Register of Deeds - Salaries & Wages
284,989275,825260,127254,711155,531
131B
Register of Deeds - Other Direct
368,751313,479349,956399,265632,861
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
3,3413,624
28,9868,365
132A
Public Buildings - Salaries & Wages
516,924492,687532,619445,597295,445
132B
Public Buildings - Other Direct
345,240630,196369,318304,870
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E
277,424152,97798,742126,508266,375
133A
Court Facilities - Salaries & Wages



178,986
133B
Court Facilities - Other Direct
185,483167,661176,682
153,417
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E



10,00027,198
134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct
481,277376,992521,261950,523686,764
134C
Central Services - Construction





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





135A
Gen. Govt. All Other - Salaries & Wages
616,428570,737587,136393,496268,770
135B
Gen. Govt. All Other - Other Direct
488,178257,559282,061232,763430,591
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E
169,42192,477275,438160,323226,361
136APUBLICSheriff & Communications - Salaries & Wages
4,771,2433,898,4443,447,7953,000,9032,217,246
136BSAFETYSheriff & Communications - Other Direct
971,319705,442759,332483,9811,057,049
136C
Sheriff & Communications - Construction



22,488
136D
Sheriff & Communications - Purchase of P,P&E
379,103665,584328,993323,435357,903
137A
Jail - Salaries & Wages
1,331,1111,342,6641,252,3651,188,335841,362
137B
Jail - Other Direct
550,761578,950587,975442,719688,839
137C
Jail - Construction


101,2361,475,32289,552
137D
Jail - Purchase of P,P&E
19,8637,51010,87739,05190,569
138A
Emergency Communications - Salaries & Wages

610,684540,968481,165354,127
138B
Emergency Communications - Other Direct

258,307313,27750,146176,427
138C
Emergency Communications - Construction





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

278,899140,2551,047,87111,489
138.1B
Emergency Telephone Service Fund (ETSF) Operation
78,333



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp
112,621



139A
Emergency Management - Salaries & Wages
67,88891,945114,092102,27945,008
139B
Emergency Management - Other Direct
53,97858,82164,406132,47954,114
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E
23,7163,9494,79023,924427,735
140A
Fire - Salaries & Wages
62,03160,58858,93363,07484,847
140B
Fire - Other Direct
1,674,4481,583,7682,012,2182,247,790636,285
140C
Fire - Construction
65,5951,895,306453,28252,727583,227
140D
Fire - Purchase of P,P&E
217,613191,76799,26680,795617,571
141A
Inspectors - Salaries & Wages
430,825407,931410,384407,564349,831
141B
Inspectors - Other Direct
41,60952,09353,24341,467146,153
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E

22,0581,340
51,921
142A
Rescue Units - Salaries & Wages
4,560,8434,430,1873,974,9282,827,6371,890,717
142B
Rescue Units - Other Direct
531,606683,965619,978226,460734,656
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E
40,215840,183114,230101,818178,881
143A
Animal Control - Salaries & Wages
167,345166,978159,072149,54482,892
143B
Animal Control - Other Direct
198,160176,404150,505119,544130,347
143C
Animal Control - Construction





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

25,5387,46720,584
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct
5,6006,70012,60011,4005,375
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages





145B
Pub. Safety All Other - Other Direct
1,9702,003
426,057100,984
145C
Pub. Safety All Other - Construction





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

106,873

101,806
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
85,89497,381106,91884,24920,124
148B
Airport - Other Direct
324,119325,228341,806276,123261,489
148C
Airport - Construction
32,263983,324376,400550,452489,105
148D
Airport - Purchase of P,P&E
20,1102,530,360114,127
1,500
149A
Mass Transit-County - Salaries & Wages





149B
Mass Transit-County - Other Direct
162,039144,906138,278138,469112,719
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





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages





152BMENTALSolid Waste - Other Direct
4,192,1703,903,2573,755,8784,242,4954,235,413
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E
22,12024,644111,5505,104102,896
153A
Drainage & Watershed - Salaries & Wages
109,015105,27298,25383,42857,769
153B
Drainage & Watershed - Other Direct
397,410212,242204,43051,569116,313
153C
Drainage & Watershed - Construction





153D
Drainage & Watershed - Purchase of P,P&E
1,293,370


25,263
154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages





155B
Environ. All Other - Other Direct
58,83258,10770,449167,51155,797
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages
572,510533,269505,293465,159349,905
156BPHYSPlanning & Zoning - Other Direct
144,32762,61674,74194,102224,544
156CDEVELOP.Planning & Zoning - Construction





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


2,80017,21424,522
157A
Economic Development - Salaries & Wages
82,81584,85168,048
46,956
157B
Economic Development - Other Direct
27,95851,10020,77211,57881,003
157C
Economic Development - Construction
107,970



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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct


22,999293,400
158C
Community Development - Construction
177,667



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





159A
Agriculture Extension - Salaries & Wages
154,233149,156139,073131,00993,947
159B
Agriculture Expansion - Other Direct
285,526287,982218,336199,010213,609
159C
Agriculture Expansion - Construction
1,007562,0112,853,5114,045,638203,318
159D
Agriculture Expansion - Purchase Of P,P&E

7,92211,422
5,432
160A
Special Empl Programs - Salaries & Wages





160B
Special Empl Programs - Other Direct





160C
Special Empl Programs - Construction





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





161A
Econ. Dev. All Other - Salaries & Wages
459,733465,553258,34034,22825,710
161B
Econ. Dev. All Other - Other Direct
4,222,9891,838,0122,757,6962,219,79856,050
161C
Econ. Dev. All Other - Construction
510,459



161D
Econ. Dev. All Other - Purchase of P,P&E
83,512308,381954,0964,306,882
162AHUMANHealth - Salaries & Wages





162BSERVICESHealth - Other Direct
100,000127,000100,00045,00045,000
162C
Health - Construction





162D
Health - Purchase of P,P&E





163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct
61,57236,41336,10032,81230,347
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages
2,047,1331,993,0631,906,1601,783,5401,306,068
164B
Administration - Other Direct
453,182436,204439,813310,934642,711
164C
Administration - Construction





164D
Administration - Purchase of P,P&E
16,9528,90025,1193,33132,023
165B
Assistance Programs - Other Direct
1,341,1821,577,8851,201,9191,144,0521,029,421
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages





168B
Other Human Services - Other Direct





168C
Other Human Services - Construction





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





169A
Legal Aid - Salaries & Wages





169B
Legal Aid - Other Direct





169C
Legal Aid - Construction





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





170A
Human Serv. All Other - Salaries & Wages





170B
Human Serv. All Other - Other Direct
88,335206,217112,998116,33757,390
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages
385,940317,470295,121292,442205,266
171BANDRecreation & Parks - Other Direct
272,800228,972269,149210,197254,251
171CRECREAT.Recreation & Parks - Construction
694,534175,586411,7121,071150,309
171D
Recreation & Parks - Purchase of P,P&E
36,321191,28485,383143,674246,559
172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages





173B
Museums - Other Direct





173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages
371,166271,174266,049255,838150,991
174B
Libraries - Other Direct
171,677133,203137,660131,910124,457
174C
Libraries - Construction
831,1561,500,601173,544

174D
Libraries - Purchase of P,P&E




2,632
175A
All Other - Salaries & Wages
260,321158,159186,660208,875124,905
175B
All Other - Other Direct
232,838128,859128,855137,603255,165
175CUTILITYAll Other - Construction





175D
All Other - Purchase of P,P&E
206,224282,07567,53648,349115,858
176A
Water & Sewer - Salaries & Wages
996,064988,741950,395919,445637,763
176B
Water & Sewer - Other Direct
2,067,9153,614,8322,958,4102,017,1733,536,148
176C
Water & Sewer - Construction
1,276,94516,492,3695,880,845
617,568
176D
Water & Sewer - Purchase of P,P&E
266,05793,986531,8971,699,2481,284,175
177BDEBTWater & Sewer - Interest & Fees
1,032,5541,054,271359,148401,183
177DSERVICEWater & Sewer - Principal
1,760,0961,740,1781,202,0141,159,9801,563,513
178B
Public School - Interest & Fees
429,925494,220418,692325,600354,100
178D
Public School - Principal
1,956,5921,944,3482,067,425930,000950,000
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees
27,1465,270


181D
All Other - Principal
893,267788,522


182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated
119,751110,50487,944102,46096,565
184BBENEFITSSeparation Allowance - Law Enforcement
29,49929,49929,49924,41824,638
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement
41,41437,66439,507236,61438,883
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount


647,094706,686698,637
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount


33,88737,650
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount


5257,64999,220
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount
8,855,5548,603,9528,541,8488,526,7518,085,571
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount
1,399,6558,320,68422,249,3085,292,6064,145,518
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount
75,00050,00050,00050,00050,000
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount





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





200B
Other - Item Number





200C
Other - Amount





201A
Other - Recipient





201B
Other - Item Number





201C
Other - Amount





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 vehicles
25,734,31025,518,58925,068,81524,593,24923,930,088
206OTHERCurrent year's levy -- Motor vehicles (only)
613,196672,142720,011710,330901,152
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles
556,936916,305398,414298,293388,714
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles
55,62464,78267,55365,25679,535
209
Percentage of Taxes Collected All Property %0.0097.6896.2598.1998.5698.11
210
Percentage of Taxes Collected Exclude Motor Vehicles %0.0097.8496.4198.4198.7998.38
211
Percentage of Taxes Collected Motor Vehicles %0.0090.9390.3690.6290.8191.17
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance
4,455,2465,289,30312,352,14811,718,10910,351,267
213B
Capital Rev Funds - Schools - Ending Balance
5,398,0434,455,2465,289,30312,352,14811,718,109
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


18,212,979

215CINVESTCash On Hand & in Bank - All Other Funds
69,445,70969,654,29656,280,19783,542,06681,795,996
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
-39,109-31,572-9,979-4,186-12,328
221
Total Revenue Credited to white Goods Account
17,65915,576110,31912,98727,241
222A
Total Expenditures for Operations
23,74623,11320,36218,11919,099
222B
Total Expenditures for Capital Improvements


111,550

222C
Expenditures for illegal dump cleanups



661
223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated
-45,196-39,109-31,572-9,979-4,186
224B
The Amount of White Goods Tax Actually Received
7,68310,6099,0629,3338,629
225B
Amount in 218 that would have been received if 100% eligible
7,68310,6099,0629,3338,629
226
Calculate Threshold Amount.
1,9212,6522,2662,3332,157
227
Total Tonnage of White Goods Scrap Metal Collected
171198263357443
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources
75,707,24387,778,549105,861,03981,352,91180,343,238
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In
10,851,67820,168,83311,479,04615,150,29817,607,343
229D
Amount - Net Revenues Per AFIR
64,855,56567,609,71694,381,99366,202,61362,735,895


Calculated amount
64,855,56567,609,71694,381,99366,202,61362,735,895


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses
75,465,372109,500,85897,755,61580,677,29268,411,346
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out
10,851,67820,168,83311,479,04615,150,29817,607,343
230D
Amount - Net Expenditures Per AFIR
64,613,69489,332,02586,276,56965,526,99450,804,003


Calculated amount
64,613,69489,332,02586,276,56965,526,99450,804,003


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







Gallons (in millions) processed and/or purchased-water
570526




Gallons (in millions) processed and/or purchased-sewer
6266




Gallons (in millions) billed-water
404526




Gallons (in millions) billed-sewer
6266




Of the total, how many gallons (in millions) were residential-water.
368396




Of the total, how many gallons (in millions) were residential-sewer.
5963




Total amount billed in dollars-water.
3,895,0004,695,328




Total amount billed in dollars-sewer.

365,705




Of the total, how many dollars were residential-water?
3,566,0004,313,902




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

318,164




Number of residential accounts billed-water.
6,6176,889




Number of residential accounts billed-sewer.
987981




Number of non-residential and bulk accounts billed-water.
3761




Number of non-residential and bulk accounts billed-sewer.
23












950PART 10OfficialSandra Hill
951CERTI-TitleFinance Director
952FICATIONDate
02/03/201002/22/201001/25/2009

953
ContactSandra Hill
954
TitleFinance Director
955
Telephone252-232-2381
956
Fax #252-232-2141


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20072008200920102011
County42.84%45.88%15.53%14.18%0.00%
Pop. Group24.54%23.25%20.76%22.59%19.09%
Statewide23.56%22.59%22.84%21.08%21.33%






Currituck County




Population Group for 1999: 24,999 and Below

Go to top of page
Analysis of Property Tax

20062007200820092010
County98.11%98.56%98.19%96.25%97.68%
Pop. Group95.61%95.80%95.50%94.94%94.79%
Statewide96.63%97.45%97.38%97.13%97.15%






Currituck County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20072008200920102011
County427373323275229
Pop. Group1401251109580
Statewide796803842837809






Currituck County


Population Group for 1999: 10,000 - 24,999

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Analysis of Revenue

20062007200820092010
Property Taxes1,0921,0821,0881,0841,129
Other Taxes527540536540527
Sales Tax336348346314288
Sales & Services362386387406406
Intergovernmental196219222210187
Debt Proceeds001,13813888
Other Miscellaneous21724026015298
Total2,7302,8153,9772,8442,723

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Analysis of Revenue for Fiscal 2010

2010
2010
CategoryTotal
Per Capita
Property Taxes$26,893,407
$1,129
Other Taxes12,554,911
527
Sales Tax6,857,289
288
Sales & Services9,664,112
406
Intergovernmental4,461,730
187
Debt Proceeds2,100,000
88
Other Miscellaneous2,324,116
98
Total$64,855,565
$2,723





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2010

2010
2010
CategoryTotal
Per Capita
Education$10,330,209
$433
Debt Service6,099,580
256
Human Services4,108,356
173
General Government5,929,083
249
Public Safety16,428,709
690
Other21,717,757
912
Total$64,613,694
$2,713




Population Group: 24,999 and Below


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Analysis of Expenditures by Object for Fiscal 2010

2010
2010
CategoryTotal
Per Capita
Salaries & Wages$19,820,948
$832
Capital Outlay6,901,021
290
Other Operating27,561,516
1,157
Public School Capital1,399,655
59
Public School Current8,855,554
372
Other75,000
3
Total$64,613,694
$2,713




Population Group: 24,999 and Below

Last Updated 2/8/2012 1:30:42 PM