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



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



Johnston County





County Revenues and Expenditures Financial Profile
Go to top of page		200920082007200620052004

Revenues by Source







Property Taxes$89,849,34986,174,57580,037,77075,672,39871,621,42968,157,398


Other Taxes7,832,85710,073,0138,094,0387,777,4157,021,8746,114,089


Sales Tax28,710,60235,404,41835,814,57531,754,98528,522,00426,892,059


Sales & Services34,019,45837,361,17735,182,71634,577,94428,045,52330,760,975


Intergovernmental65,609,02447,468,27440,131,86037,534,38741,546,61232,601,761


Debt Proceeds110,203,14856,301,00037,500,00037,500,0009,314,02635,523,485


Other Miscellaneous9,940,92512,302,86913,850,86210,049,5557,528,0346,698,574


Total$346,165,363285,085,326250,611,821234,866,684193,599,502206,748,341










Expenditures by Function







Education$136,298,176116,717,70388,757,80276,143,11047,683,98269,837,630


Debt Service36,660,45933,885,39831,111,86729,245,92826,025,35223,073,878


Human Services47,462,02150,923,91547,956,51046,651,61347,649,34543,714,005


General Government12,857,28613,239,26112,872,62212,333,64211,940,83910,283,970


Public Safety29,569,00926,968,44824,657,41924,777,88921,358,98021,818,235


Other57,512,10339,682,29940,338,36929,138,56444,960,74224,437,009


Total$320,359,054281,417,024245,694,589218,290,746199,619,240193,164,727










Expenditures by Object







Salaries & Wages$38,031,23534,666,14132,591,43831,166,95228,373,74328,229,053


Capital Outlay28,763,82719,227,47919,948,38013,045,21227,249,27810,484,531


Other Operating110,729,324101,365,42394,283,45890,260,99089,267,26178,717,495


Public School Capital71,451,42864,160,59940,596,01732,363,8698,649,50834,707,273


Public School Current53,192,95747,584,96043,128,47738,671,07736,048,91232,661,687


Other18,190,28314,412,42215,146,81912,782,64610,030,5388,364,688


Total$320,359,054281,417,024245,694,589218,290,746199,619,240193,164,727










Per Capita Revenues by Source







Property Taxes$553547529517506500


Other Taxes486453535045


Sales Tax176225236217202197


Sales & Services209238232236198226


Intergovernmental403302265257294239


Debt Proceeds67735824725666261


Other Miscellaneous617891695349


Total$2,1271,8121,6531,6051,3691,517










Per Capita Expenditures by Function







Education$837743586521338513


Debt Service225215205200184169


Human Services292324316319337321


General Government798485848475


Public Safety182171163169151160


Other353252266199318179


Total$1,9681,7891,6211,4921,4121,417










Per Capita Expenditures by Object







Salaries & Wages$234220215213201207


Capital Outlay1771221328919377


Other Operating679644621618631577


Public School Capital43940826822161255


Public School Current327303285264255240


Other11292100877161


Total$1,9681,7891,6211,4921,4121,417










Group Average Per Capita Revenues by Source







Property Taxes$655$632$599$581$550$531


Other Taxes465253524946


Sales Tax171217218205193183


Sales & Services101110109120111107


Intergovernmental277265250242239226


Debt Proceeds224207291133196192


Other Miscellaneous497180646446


Total$1,523$1,554$1,600$1,397$1,402$1,331










Group Average Per Capita Expenditures by Function







Education$559$529$505$463$414$403


Debt Service170152148137129118


Human Services356368362368374357


General Government11611811211210598


Public Safety205203193178165154


Other161162154148142136


Total$1,567$1,532$1,474$1,406$1,329$1,266










Group Average Per Capita Expenditures by Object







Salaries & Wages$283$282$271$263$253$250


Capital Outlay1009488807871


Other Operating542529505500483446


Public School Capital219201196172131129


Public School Current300295282265254248


Other123131132126130122


Total$1,567$1,532$1,474$1,406$1,329$1,266











Number of Reporting (AFIR) Counties in Group252525242323


Average Population of Group243,487238,611231,141230,654231,564227,480








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$168,122,040 173,125,341 165,580,298 157,434,337 141,662,167 131,527,878

General Fund expenditures182,859,952 174,752,973 158,464,000 151,036,780 137,846,395 127,658,517

Operating transfers in7,866,476 2,635,002 500,000 2,795,057 300,000 553,333

Operating transfers out1,411,652 3,944,930 1,048,665 1,626,360 2,587,390 248,290

Proceeds from capital leases and installment purchases0 0 0 0 0 0

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($8,283,088)(2,937,560)6,567,633 7,566,254 1,528,382 4,174,404










Fund balance available (FBA):







In dollars$28,954,203 35,055,264 37,228,682 33,370,254 27,453,775 26,044,373


FBA as a % of GF Net Expenditures:







 Unit's FBA %15.71%19.62%23.34%21.86%19.55%20.36%


 Group weighted average FBA %19.33%18.26%19.24%18.09%17.91%16.89%


 State weighted average FBA %20.62%20.15%23.53%24.18%24.31%23.51%


Number of Reporting Counties in Group (Audit)26 25 25 24 23 23








Enterprise Funds:
Go to top of page






Water/Sewer Housing Solid Waste













Combined financial results:







Working capital$23,131,245 $27,155,580 $18,829,518 $21,450,005 $14,627,469 $16,057,154


Net income(4,153,876)(3,263,441)2,917,188 4,882,550 7,999,218 7,379,969


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year162,746 157,296 151,589 146,312 141,391 136,304


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


Cash & Investments at June 30th67,839,000 88,929,689 82,314,082 69,101,743 67,788,034 35,830,551


Investment Earnings1,554,170 3,462,389 4,324,093 2,431,158 1,275,165 509,965


Tax Rate Equivalent0.0136 0.0319 0.0447 0.0252 0.0142 0.0059


Tax Rate Equivalent Group weighted average0.0140 0.0285 0.0343 0.0233 0.0147 0.0065


Tax Rate Equivalent Statewide weighted average0.0135 0.0283 0.0350 0.0245 0.0146 0.0067


Latest year of Revaluation #N/A2003 2003 2003 2003 2003


January 1, Prior Year Assessed Valuation11,411,632,608 10,870,368,692 9,663,596,753 9,664,167,657 8,967,479,743 8,659,121,437


Tax Rate0.7800 0.7800 0.7800 0.7800 0.7800 0.7800


Tax Rate Group weighted average0.6359 0.6827 0.6857 0.6884 0.6659 0.6684


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio85.55 85.55 91.71 97.04 96.15 98.37


Assessment -to-Sales Ratio Group Average91.68 90.78 90.41 93.11 94.47 93.41


Assessment -to-Sales Ratio Statewide89.75 89.17 87.65 91.33 91.52 91.40


Assessed Valuation adjusted for Assessed to Sales Ratio13,339,138,057 12,706,450,838 10,537,124,363 9,958,952,656 9,326,551,995 8,802,603,880


Tax Rate Adjusted0.6673 0.6673 0.7153 0.7569 0.7500 0.7673


Tax Rate Adjusted Group weighted average0.5830 0.6198 0.6199 0.6409 0.6291 0.6244


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected98.67 98.58 98.36 98.33 98.17 97.35


Percent Collected Group weighted average97.61 97.83 97.92 96.81 97.59 97.28


Percent Collected Statewide weighted average97.18 97.38 97.45 96.63 97.04 96.70


Percent Collected Excluding Motor Vehicles99.59 99.60 99.47 99.44 99.22 98.57


Percent Collected Excluding Motor Vehicles Group weighted average98.33 98.77 98.73 97.72 98.48 98.29


Percent Collected Excluding Motor Vehicles Statewide97.97 98.37 98.38 97.63 98.01 97.78


Percent Collected Motor Vehicles Only 91.34 91.02 90.15 90.15 90.20 88.42


Percent Collected Motor Vehicles Only Group weighted average88.83 88.02 89.89 88.09 88.77 87.63


Percent Collected Motor Vehicles Only Statewide weighted average 87.88 87.19 88.42 87.23 87.67 86.69


Tax Uncollected1,186,692 1,219,022 1,307,352 1,254,486 1,294,559


Tax Rate Equivalent0.0104 0.0112 0.0135 0.0130 0.0144 0.0000










Debt Information2009 2008 2007 2006 2005 2004


Population Group100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999


Ratings:







 Fitch







 Moody'sAa3Aa3Aa3Aa3Aa3Aa3


 S & PAA+AAAAAA-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 Government340,645,000 273,695,000 232,485,000 204,890,000 177,845,000 185,550,000


Total340,645,000 273,695,000 232,485,000 204,890,000 177,845,000 185,550,000


Total Per Capita2,093 1,740 1,534 1,400 1,258 1,361


Total Per Capita for the Population Group769 650 624 604 570 526


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales2.5537%2.1540%2.2063%2.0573%1.9069%2.1079%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.7900%0.6600%0.6900%0.7400%0.7300%0.7000%


 Total per Assessed Valuation Adjusted for Current Year Sales - Statewide1.1300%0.7500%0.8000%0.7900%0.8200%0.8400%


 Total Authorized but not Issued Including Enterprise Debt20,675,00038,800,000057,500,00095,000,0002,000,000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$3,576,667 4,175,0005,973,1197,725,2749,434,25011,480,178


--General Government*50,297,88422,374,07025,450,47027,512,83530,188,37832,601,207


Total*53,874,55126,549,07031,423,58935,238,10939,622,62844,081,384


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




Revenue Bond Debt 22,854,783 24,576,142 26,297,501 28,138,237 14,745,421 15,874,706


Total Debt Listed Above*$76,729,334 51,125,21257,721,09063,376,34554,368,04959,956,090








County School Report
Go to top of page		200920082007200620052004


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)2,225,5032,447,2932,356,5382,095,5581,715,2771,715,277


Article 42 (60% restricted)4,413,1694,858,5284,674,5454,161,2733,405,7073,405,707


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund2,518,3344,823,3701,025,292164,4503,959,8773,959,877

Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds71,103,14843,000,00037,500,00037,500,00030,000,00030,000,000


Installment purchase contracts30,000,000






Interest on public school debt proceeds1,545,1272,098,7402,482,623839,998141,196141,196

Unrestricted sources24,802,75533,860,08915,283,2388,268,08714,314,15714,314,157

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







Total Sources140,648,61196,619,99265,963,69353,029,36653,536,21453,536,214









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)2,225,5032,447,2932,356,5382,095,5581,715,2771,715,277


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)4,413,1694,858,5284,674,5454,161,2733,405,7073,405,707


Public school capital outlay






Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay2,518,3344,823,3701,025,292164,4503,959,8773,959,877

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)21,335,28222,263,05715,695,13614,408,66613,707,95713,707,957


Public school capital outlay:







From Capital Projects Funds61,538,41159,337,22939,570,72532,199,41930,747,39630,747,396


From General Fund and all other funds7,394,683






Fair market value of assets donated to public school county







Total Uses99,425,38293,729,47763,322,23653,029,36653,536,21453,536,214









Sources of county funding over (under) uses of county funding41,223,2292,890,5152,641,457











Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes614,377614,377614,377614,377614,377614,377

Unexpended proceeds from other sources restricted







for public school capital outlay
2,641,457

-24,920,066-24,920,066









Equals: Ending Balance, June 30, Current Year






Total ending balance41,837,606614,3773,255,834614,377-24,305,689-24,305,689

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes614,377614,377614,377614,377614,377614,377


Unexpended proceeds from other sources restricted







for public school capital outlay41,223,229
2,641,457
-24,920,066-24,920,066









Additional Information:






Average daily membership
30,29628,98427,43326,07524,801

Adjusted unit-wide tax rate0.66730.66730.71530.75690.75000.7673

Weighted average adjusted unit-wide tax rate for population group0.58300.61980.61990.64090.62910.6244

Assessed valuation per student
358,805333,411352,283343,911349,144

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


15,000,00052,500,000

















Annual Financial Information Report Detail
Go to top of page		200920082007200620052004


Population at July 1st of the Previous Year162,746157,296151,589146,312141,391136,304
1ANon GASB34General Fund Assets





1BFISCAL General Fund Liabilities





2ASUMMARYDebt Service Fund Assets





2B
Debt Service Fund Liabilities





3A
Enterprise Fund Assets





3B
Enterprise Fund Liabilities





4A
Internal Service Fund Assets





4B
Internal Service Fund Liabilities





5A
Special Revenue Fund Assets





5B
Special Revenue Fund Liabilities





6A
Trust & Agency Fund Assets





6B
Trust & Agency Fund Liabilities





7A
Capital Project Fund Assets





7B
Capital Project Fund Liabilities





8A
General Fixed Assets - Assets





9B
General Long-Term Liabilities





1.5AGASB34Governmental Activities Assets173,123,615142,204,974145,223,372134,046,300123,755,329126,281,923
1.5BFISCAL Governmental Activities Liabilities417,380,467311,746,718269,473,8251,222,385218,374,248230,610,214
3.5ASUMMARYBusiness Type Activities Assets252,140,963224,238,516213,014,843198,460,202193,548,464175,681,870
3.5B
Business Type Activities Liabilties132,603,622113,179,58798,692,47387,111,71987,118,79976,096,790
6.5A
Fiduciary Funds Assets1,460,9401,500,2221,375,4231,222,385681,3981,176,086
6.5B
Fiduciary Funds Liabilties-950


681,3981,176,086
10PART 2Current Collections Of Unit Wide Levy88,268,07184,441,06278,191,09373,907,15469,476,31266,018,031
11TAXCurrent Collections of Special Tax District 5,426,5074,963,6604,157,3514,023,3033,803,3423,254,760
12REVENUESPrior Years' Levy Collections1,255,1091,404,0971,462,8071,412,3411,765,4751,748,219
13
Penalties and Interest326,169329,416383,870352,903379,642391,148
14
Collections of Tax Previously Written off





15
Animal Tax




8,028
16
Deed Stamp Excise Tax
3,131,8262,225,4932,248,2441,796,9071,273,666
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax168,778164,416151,693141,014131,300120,717
18.1
Solid Waste Disposal Tax322,333




19
1% Local Government Option Sales Tax10,678,14012,705,22113,595,42311,960,65011,867,82210,796,522
20
1/2% Local Government Option Sales Tax (40)7,418,3438,157,6437,855,1266,985,1945,741,4005,717,590
21
1/2% Local Government Option Sales Tax (42)7,355,2828,097,5477,790,9086,935,4555,697,5325,676,178
21.1
1/2% Local Government Option Sales Tax (44)3,258,8376,444,0076,573,1185,873,6865,215,2504,701,769
22
Local Occupancy Tax793,892862,454798,674612,410561,297516,436
23
Prepared Food Tax





24
911 Charges1,069,844841,714671,791672,980651,491663,867
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax51,44763,91760,41853,44153,80146,738
27
Privilege Licenses
81705250266795
28
Other Licenses5644,94527,91325,77323,470229,082
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.
145,972673,707553,965

33
General Government





34
Public Safety





35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.4,060,7574,396,6623,621,3043,732,8343,689,9803,567,244
39.1
Fed intergov sewers8,336,919




40
Econ. & Phys. Dev. - All Other693,549686,2891,645,028983,484847,854770,126
41
Human Services: Health





42
Human Services: Mental Health507,504436,336371,829379,749377,178460,891
43
Human Services: Hospitals





44
Human Services: Social Services10,972,85610,768,58010,402,95311,230,54812,701,97911,295,108
45
Human Services: All Other




410,000
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds4,040,5753,378,5152,641,457


47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax41,85550,627102,71881,223126,39075,106
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges
168,954284,595251,502200,604196,136
51
Beer and Wine Tax507,171502,333473,936448,683436,620409,641
52
Court Costs - Facilities, Jail and Arrest Fees455,604697,132722,077395,114372,862217,757
53
Public School Building Capital Fund2,518,3344,823,3701,025,292164,4501,465,5403,959,877
54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government





59
Public Safety





60
Transportation





61
Environmental Protection





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





62.1
State intergov - sewers13,346,361751,040



63
Econ. & Phys. Dev. - All Other





64
Human Services: Health 3,258,0213,385,6592,232,7782,627,8343,666,971
65
Human Services: Mental Health7,114,5267,712,9776,560,2516,646,1686,613,8433,897,476
66
Human Services: Hospitals





67
Human Services: Social Services9,347,2489,173,2348,861,7749,566,76410,701,9797,008,541
68
Human Services: All Other





69
Culture and Recreation





70LOCALOther State Intergov.19,244




71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety388,500




74
Transportation





75
Environmental Protection
390,594512,161472,069344,812333,858
76
Economic And Physical Development





77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits1,375,2752,304,9842,945,2452,620,6752,245,8772,021,729
82
Register of Deeds2,012,4231,042,5811,146,2671,178,5171,061,2211,169,313
83
Inspection Fees





84
Concealed Handgun Permits61,36832,83524,65021,60012,31817,135
85
Other Permits1,789,1601,617,9381,716,7681,609,8621,672,1052,551,202
86SALES &Parking Revenues





87SERVICESRents and Royalties166,123132,704133,211121,02580,12086,510
88
Airport





89
Fire Protection Charges





90
Solid Waste5,139,8705,512,9555,737,1385,903,5855,004,2034,652,800
91
Ambulance and Rescue Squad Charges1,006,679




92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health215,745299,49357,302344,2831,586,158
97
Client and Third Party Payments - Ment Hlth2,455,8342,064,5212,360,9883,811,4443,590,7194,353,497
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 Services2,373,8351,788,0952,540,6953,622,3551,896,1091,989,172
102REVENUESWater and Sewer Charges22,661,37227,563,40924,353,38220,775,25215,888,21419,678,996
103
Investment Earnings - Bond Proceeds1,545,1272,098,7402,482,623839,998
11,037
104
Investment Earnings - All Other Funds1,554,1703,462,3894,324,0932,431,1581,275,165509,965
105
Special Assessments





106
Private Contributions and Other Donations



90,000
107
Sales of Materials and Fixed Assets98,882348,4877,21658,172152,07359,891
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax





110
Mixed Drink Surcharge





111
ABC Profit Distribution694,472675,000487,500318,750427,500300,000
112
Other Miscellaneous Revenues
719,915716,500970,823591,77529,151
113
Proceeds of the Sale of Bonds & Notes80,203,14856,301,00037,500,00037,500,0009,314,02635,523,485
114
Proceeds of Capital Leases & Install Purch30,000,000




115
Other810,048



29,151
116NON-REVFines and Forfeitures





117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units





120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients181,815,007160,332,880151,182,059141,079,414133,247,114120,513,684
125APART 4Governing Body - Salaries & Wages37,37236,62735,74634,39633,96732,147
125BGENERALGoverning Body - Other Direct149,396146,087139,551121,61894,959134,817
125CGOVTGoverning Body - Construction





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


7,82952,921
126A
Administration - Salaries & Wages612,237637,722625,120697,208564,284538,851
126B
Administration - Other Direct303,586354,697324,834211,097324,628302,309
126C
Administration - Construction





126D
Administration - Purchase of P,P&E10,415




127A
Elections - Salaries & Wages281,406275,008223,073169,543242,416113,540
127B
Elections - Other Direct299,579438,231328,779342,002225,38797,139
127C
Elections - Construction





127D
Elections - Purchase of P,P&E
307,520136,871215,560

128A
Finance - Salaries & Wages





128B
Finance - Other Direct





128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages1,162,5841,137,9921,056,5101,008,427937,822915,876
129B
Taxes - Other Direct1,201,6601,416,7841,085,2311,159,9771,020,5571,054,771
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E

9,418

12,038
130A
Legal - Salaries & Wages155,049146,346137,686130,65096,34590,290
130B
Legal - Other Direct56,43257,53664,84133,76943,98238,077
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages391,274353,908356,045349,589328,285336,030
131B
Register of Deeds - Other Direct890,4191,332,5231,489,8901,491,9401,399,1571,061,069
131C
Register of Deeds - Construction





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





132A
Public Buildings - Salaries & Wages644,308700,893674,212646,798614,687326,172
132B
Public Buildings - Other Direct838,201815,394829,983403,069824,729524,599
132C
Public Buildings - Construction



52,55961,247
132D
Public Buildings - Purchase of P,P&E188,367180,62225,01057,644

133A
Court Facilities - Salaries & Wages
5,87621,75029,47846,45240,710
133B
Court Facilities - Other Direct19,81523,03916,17910,44317,42825,671
133C
Court Facilities - Construction





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





134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct





134C
Central Services - Construction





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





135A
Gen. Govt. All Other - Salaries & Wages1,194,5231,155,2661,082,9611,413,330672,6441,645,358
135B
Gen. Govt. All Other - Other Direct4,401,2453,619,0164,138,9713,799,2753,812,1792,661,876
135C
Gen. Govt. All Other - Construction




271,383
135D
Gen. Govt. All Other - Purchase of P,P&E19,41898,17469,961
535,451
136APUBLICSheriff & Communications - Salaries & Wages4,823,3674,596,2444,364,2574,189,3803,876,6673,703,389
136BSAFETYSheriff & Communications - Other Direct2,375,0913,000,8332,609,2243,343,571917,9151,999,862
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E724,908792,466444,764708,861710,005617,475
137A
Jail - Salaries & Wages1,885,1461,785,7571,660,6741,637,2001,556,9131,586,507
137B
Jail - Other Direct1,892,4311,675,3041,521,8471,513,5331,425,1821,210,949
137C
Jail - Construction





137D
Jail - Purchase of P,P&E
5,70031,22720,80027,27531,978
138A
Emergency Communications - Salaries & Wages1,188,3781,101,411988,595798,693745,558743,598
138B
Emergency Communications - Other Direct1,216,118566,618488,2071,208,2941,537,487946,840
138C
Emergency Communications - Construction



227,90074,517
138D
Emergency Communications - Purchase of P,P&E579,477268,862355,34264,172
79,282
139A
Emergency Management - Salaries & Wages180,620193,946182,054175,511167,618149,720
139B
Emergency Management - Other Direct161,027221,377228,328147,848111,239120,438
139C
Emergency Management - Construction

111,631834,634904,3491,453,201
139D
Emergency Management - Purchase of P,P&E23,30966,01053,066

493,776
140A
Fire - Salaries & Wages80,26676,62782,38281,73178,19276,644
140B
Fire - Other Direct5,295,8464,822,8944,343,6253,923,9413,594,7963,270,479
140C
Fire - Construction





140D
Fire - Purchase of P,P&E
26,025



141A
Inspectors - Salaries & Wages1,241,0791,257,9641,473,5101,133,7491,056,892736,728
141B
Inspectors - Other Direct634,824839,382
581,304510,320784,342
141C
Inspectors - Construction

804,721


141D
Inspectors - Purchase of P,P&E245
8,449


142A
Rescue Units - Salaries & Wages1,673,24786,05182,38287,060248,460372,137
142B
Rescue Units - Other Direct2,976,8872,616,1632,432,0862,168,8551,698,3351,558,403
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E326,90429,985
7,483

143A
Animal Control - Salaries & Wages272,239261,137255,516232,605176,086170,362
143B
Animal Control - Other Direct237,015219,385210,907201,454198,139144,336
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E
5,21451,012
13,123
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct67,00052,30064,70059,72541,45645,994
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages826,367839,040825,670795,053715,301869,409
145B
Pub. Safety All Other - Other Direct549,9671,112,007575,156473,915456,550239,906
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E9,232


6,200
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 & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages1,200,5261,157,0331,129,2611,022,704929,474937,961
152BMENTALSolid Waste - Other Direct3,378,4144,105,0185,677,0933,991,4323,335,4273,045,574
152CPROTECT.Solid Waste - Construction1,846,100




152D
Solid Waste - Purchase of P,P&E620,817843,591939,194


153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct


14,98618,211
153C
Drainage & Watershed - Construction





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





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





155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages264,965296,024
305,067282,578282,764
156BPHYSPlanning & Zoning - Other Direct201,250194,607
227,548153,633133,113
156CDEVELOP.Planning & Zoning - Construction





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



498762
157A
Economic Development - Salaries & Wages229,612141,509143,570165,391155,462118,817
157B
Economic Development - Other Direct230,648410,436148,887107,77290,538110,297
157C
Economic Development - Construction





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

8,572


158A
Community Development - Salaries & Wages297,823




158B
Community Development - Other Direct3,524,265




158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages329,454325,887268,042274,524268,165283,048
159B
Agriculture Expansion - Other Direct268,185229,335195,036201,705174,267160,777
159C
Agriculture Expansion - Construction


915,9853,296,925
159D
Agriculture Expansion - Purchase Of P,P&E





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 & Wages190,879240,075

201,466420,707
161B
Econ. Dev. All Other - Other Direct3,063,4482,461,5801,895,5072,716,9892,044,040
161C
Econ. Dev. All Other - Construction1,168,830982,620

270,000
161D
Econ. Dev. All Other - Purchase of P,P&E




1,094,782
162AHUMANHealth - Salaries & Wages4,571,8284,457,5254,245,6153,726,7693,738,9023,552,972
162BSERVICESHealth - Other Direct2,500,8212,673,5202,415,2672,314,6902,070,1352,067,834
162C
Health - Construction





162D
Health - Purchase of P,P&E5,35718,53325,61965,763
69,533
163A
Mental Health - Salaries & Wages3,302,5563,277,8853,227,0013,438,2903,172,6843,156,435
163B
Mental Health - Other Direct7,612,3076,684,8966,409,2997,536,3566,920,4626,221,678
163C
Mental Health - Construction





163D
Mental Health - Purchase of P,P&E34,4848,673


6,623
164A
Administration - Salaries & Wages8,044,5667,601,3967,022,6336,437,4775,744,6685,417,091
164B
Administration - Other Direct5,570,2595,883,3214,372,0436,228,5075,338,7643,301,860
164C
Administration - Construction
1,210,483377,126


164D
Administration - Purchase of P,P&E31,2509,393
165,85922,000113,894
165B
Assistance Programs - Other Direct9,123,2769,525,8849,618,4058,949,8288,866,5159,296,835
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages90,48386,91182,91780,84179,08880,549
168B
Other Human Services - Other Direct38,34245,21736,07432,75132,23231,579
168C
Other Human Services - Construction





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

11,000


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



4,618,9194,501,104
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages





171BANDRecreation & Parks - Other Direct248,104253,625139,790142,86793,101100,515
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E





172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages6,5006,5006,5006,5006,5006,500
173B
Museums - Other Direct



215,643197,104
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages





174B
Libraries - Other Direct475,000464,325468,000455,000401,605393,730
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct




519,779
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages2,852,5812,427,5812,337,7562,098,9881,636,1671,524,741
176B
Water & Sewer - Other Direct 13,939,98810,768,94510,495,7646,510,48410,256,9709,001,998
176C
Water & Sewer - Construction22,369,81612,677,79116,485,3978,683,30820,688,2816,104,040
176D
Water & Sewer - Purchase of P,P&E804,8981,695,817
1,297,314441,791
177BDEBTWater & Sewer - Interest & Fees4,076,5493,193,3253,291,4492,747,2822,575,3932,060,245
177DSERVICEWater & Sewer - Principal2,705,9012,568,0502,652,9613,453,9081,739,2451,564,364
178B
Public School - Interest & Fees12,771,39312,194,87610,881,1768,905,98910,108,8759,822,998
178D
Public School - Principal15,202,56114,969,06311,845,04311,759,50810,092,1177,977,081
179B
Comm/Tech College - Interest & Fees722,072556,653



179D
Comm/Tech College - Principal514,891403,431



180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees333,358
112,812499,693245,722334,190
181D
All Other - Principal333,734
2,328,4261,879,5481,264,0001,315,000
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 131,565219,370192,790179,605167,420156,670
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement196,454230,376215,297208,912189,602181,293
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount5,467,2898,343,6129,240,5646,788,4636,080,1874,900,506
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount





190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount1,069,2031,096,666872,947886,019964,789995,512
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount53,192,95747,584,96043,128,47738,671,07736,048,91232,661,687
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount71,451,42864,160,59940,596,01732,363,8698,649,50834,707,273
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount4,697,2474,622,1444,620,3084,758,1642,635,5622,418,080
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount6,956,544350,000413,000350,000350,00050,590
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 vehicles79,595,72875,451,70369,975,65466,223,29262,530,55959,666,726
206OTHERCurrent year's levy -- Motor vehicles (only)9,947,18610,208,3809,522,7918,938,3488,240,3138,148,943
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles324,931302,466368,894373,929486,887854,344
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles861,761916,556938,458880,557807,672943,296
209
Percentage of Taxes Collected All Property %98.6798.5898.3698.3398.1797.35
210
Percentage of Taxes Collected Exclude Motor Vehicles %99.5999.6099.4799.4499.2298.57
211
Percentage of Taxes Collected Motor Vehicles %91.3491.0290.1590.1590.2088.42
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance




4,594,404
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



466,717
215BCASH &Cash On Hand & in Bank - Construction Bond 48,515,074




215CINVESTCash On Hand & in Bank - All Other Funds67,839,00088,929,68982,314,08269,101,74367,321,31735,830,551
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-199,766-111,295-50,382
-109,366-118,741
221
Total Revenue Credited to white Goods Account33,971


53,80146,738
222A
Total Expenditures for Operations53,24088,47160,91350,38255,55437,363
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-219,035-199,766-111,295-50,382-111,119-109,366
224B
The Amount of White Goods Tax Actually Received51,47763,91760,41853,44153,801
225B
Amount in 218 that would have been received if 100% eligible51,47763,91760,41853,44153,801
226
Calculate Threshold Amount.12,86915,97915,10513,36013,450
227
Total Tonnage of White Goods Scrap Metal Collected347429576575575591
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources357,962,720296,544,804253,490,044237,980,491196,186,892208,596,117
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In11,797,35711,459,4782,878,2233,113,8072,587,3901,847,776
229D
Amount - Net Revenues Per AFIR346,165,363285,085,326250,611,821234,866,684193,599,502206,748,341


Calculated amount346,165,363285,085,326250,611,821234,866,684193,599,502206,748,341


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses332,156,411292,876,502248,572,812221,404,553202,206,630195,012,503
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out11,797,35711,459,4782,878,2233,113,8072,587,3901,847,776
230D
Amount - Net Expenditures Per AFIR320,359,054281,417,024245,694,589218,290,746199,619,240193,164,727


Calculated amount320,359,054281,417,024245,694,589218,290,746199,619,240193,164,727


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialJ. Chad McLamb, CPA
951CERTI-TitleDirector of Finance
952FICATIONDate01/27/201010/30/200811/30/200705/17/220311/30/200512/03/2004
953
ContactMartha J. Lasater
954
TitleDebt Management Analyst
955
Telephone919-989-5110
956
Fax #919-989-5179


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20052006200720082009
County19.55%21.86%23.34%19.62%15.71%
Pop. Group17.91%18.09%19.24%18.26%19.33%
Statewide24.31%24.18%23.53%20.15%20.62%






Johnston County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20052006200720082009
County98.17%98.33%98.36%98.58%98.67%
Pop. Group97.59%96.81%97.92%97.83%97.61%
Statewide97.04%96.63%97.45%97.38%97.18%






Johnston County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20052006200720082009
County1,2581,4001,5341,7402,093
Pop. Group570604624650769
Statewide7047177968031,234






Johnston County


Population Group for 1999: 100,000 - 249,999

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Analysis of Revenue

20052006200720082009
Property Taxes506517529547553
Other Taxes5053536448
Sales Tax202217236225176
Sales & Services198236232238209
Intergovernmental294257265302403
Debt Proceeds66256247358677
Other Miscellaneous5369917861
Total1,3691,6051,6531,8122,127

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$89,849,349
$553
Other Taxes7,832,857
48
Sales Tax28,710,602
176
Sales & Services34,019,458
209
Intergovernmental65,609,024
403
Debt Proceeds110,203,148
677
Other Miscellaneous9,940,925
61
Total$346,165,363
$2,127





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$136,298,176
$837
Debt Service36,660,459
225
Human Services47,462,021
292
General Government12,857,286
79
Public Safety29,569,009
182
Other57,512,103
353
Total$320,359,054
$1,968




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$38,031,235
$234
Capital Outlay28,763,827
177
Other Operating110,729,324
679
Public School Capital71,451,428
439
Public School Current53,192,957
327
Other18,190,283
112
Total$320,359,054
$1,968




Population Group: 100,000 and Above

Last Updated 3/15/2010 8:38:45 AM