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



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



Macon County





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

Revenues by Source







Property Taxes$23,919,96122,145,90621,514,05820,902,92920,381,96719,888,566


Other Taxes3,398,8103,310,5853,033,1742,985,4702,781,5752,516,917


Sales Tax8,216,3889,665,7169,875,5449,076,6908,435,7787,549,444


Sales & Services6,240,7475,349,0385,683,3624,894,2844,704,4144,574,188


Intergovernmental8,494,4947,014,4558,476,0399,603,3375,797,8087,942,986


Debt Proceeds20,000,0005,600,00005,000,00002,850,000


Other Miscellaneous2,029,0503,109,3373,238,1382,528,8191,499,5581,197,919


Total$72,299,45056,195,03751,820,31554,991,52943,601,10046,520,020










Expenditures by Function







Education$20,651,67313,776,9389,112,0929,009,4508,408,4047,630,601


Debt Service4,810,0903,587,6323,963,0684,439,7784,457,4794,226,685


Human Services9,405,6569,587,8119,528,7958,914,3928,161,0967,915,989


General Government7,003,0446,916,2576,215,8975,776,1905,610,0624,519,781


Public Safety12,810,23912,588,36212,745,28313,696,25011,131,9749,638,246


Other7,893,6147,270,9859,519,4178,685,8265,460,6535,946,902


Total$62,574,31653,727,98551,084,55250,521,88643,229,66839,878,204










Expenditures by Object







Salaries & Wages$20,345,34020,052,91518,544,80317,277,16415,566,87014,615,928


Capital Outlay2,681,6451,717,8954,613,2614,284,8912,291,5702,083,068


Other Operating17,576,89916,124,48516,548,46317,756,93014,799,88313,784,059


Public School Capital12,231,2036,548,199700,000839,3962,083,0162,127,488


Public School Current7,938,8286,579,0596,323,3506,423,1295,788,2815,140,372


Other1,800,4012,705,4324,354,6753,940,3762,700,0482,127,289


Total$62,574,31653,727,98551,084,55250,521,88643,229,66839,878,204










Per Capita Revenues by Source







Property Taxes$700659650641641634


Other Taxes999892928880


Sales Tax240287299279266241


Sales & Services182159172150148146


Intergovernmental248209256295182253


Debt Proceeds5841670154091


Other Miscellaneous599298784738


Total$2,1121,6711,5671,6891,3721,483










Per Capita Expenditures by Function







Education$602410275277265243


Debt Service141107120136140135


Human Services275285288274257252


General Government205206188177177144


Public Safety374374385421350307


Other231216288267172190


Total$1,8281,5981,5441,5521,3611,271










Per Capita Expenditures by Object







Salaries & Wages$594596561531490466


Capital Outlay78511391327266


Other Operating514480500545466439


Public School Capital35719521266668


Public School Current232196191197182164


Other53801321218568


Total$1,8281,5981,5441,5521,3611,271










Group Average Per Capita Revenues by Source







Property Taxes$525$530$528$504$468$453


Other Taxes546062676154


Sales Tax184225233216205192


Sales & Services164192185182170155


Intergovernmental221225222230211210


Debt Proceeds9011711621575106


Other Miscellaneous496678735450


Total$1,287$1,415$1,424$1,487$1,244$1,220










Group Average Per Capita Expenditures by Function







Education$337$321$332$316$284$276


Debt Service1241181041049194


Human Services284335340336316295


General Government137139136127115111


Public Safety282268257232211188


Other221242236213200179


Total$1,385$1,423$1,405$1,328$1,217$1,143










Group Average Per Capita Expenditures by Object







Salaries & Wages$340$351$325$307$284$268


Capital Outlay14615014311211069


Other Operating497510516506460457


Public School Capital107931161129189


Public School Current201202196185177171


Other941171091069589


Total$1,385$1,423$1,405$1,328$1,217$1,143











Number of Reporting (AFIR) Counties in Group202123232324


Average Population of Group37,10336,93237,49437,02636,58736,677








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$42,187,328 42,264,410 42,359,043 42,347,456 36,576,128 35,605,448

General Fund expenditures38,543,754 38,597,426 36,746,857 36,578,234 31,260,588 28,704,996

Operating transfers in19,525 615,913 16,893 0 0 0

Operating transfers out4,941,998 4,172,192 3,568,887 5,345,507 5,053,980 3,195,678

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($1,278,899)110,705 2,060,192 423,715 261,560 3,704,774










Fund balance available (FBA):







In dollars$14,935,150 15,625,776 15,549,634 13,818,815 12,938,733 11,542,337


FBA as a % of GF Net Expenditures:







 Unit's FBA %34.34%36.53%38.57%32.96%35.63%36.18%


 Group weighted average FBA %23.94%22.65%27.66%27.36%27.62%26.21%


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


Number of Reporting Counties in Group (Audit)18 22 23 23 23 24








Enterprise Funds:
Go to top of page






Solid Waste













Combined financial results:







Working capital$6,328,481 $6,851,605 $4,559,360 $3,137,758 $2,543,670 $2,146,146


Net income207,655 197,112 885,367 (422,128)51,101 (301,075)


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year34,227 33,626 33,076 32,550 31,769 31,376


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Cash & Investments at June 30th44,959,058 33,814,709 28,654,079 27,375,489 21,241,049 15,347,271


Investment Earnings863,347 1,665,844 1,721,993 1,287,421 498,231 179,939


Tax Rate Equivalent0.0095 0.0186 0.0298 0.0230 0.0092 0.0034


Tax Rate Equivalent Group weighted average0.0097 0.0247 0.0301 0.0235 0.0141 0.0061


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


Latest year of Revaluation #N/A2007 2003 2003 2003 2003


January 1, Prior Year Assessed Valuation9,092,125,993 8,975,358,517 5,779,524,927 5,593,586,540 5,436,423,786 5,261,087,269


Tax Rate0.2461 0.2450 0.3700 0.3700 0.3700 0.3700


Tax Rate Group weighted average0.4666 0.4852 0.5025 0.5209 0.5748 0.5882


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio95.88 95.88 77.43 89.86 96.00 100.00


Assessment -to-Sales Ratio Group Average88.12 87.54 85.35 87.96 80.62 83.04


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


Assessed Valuation adjusted for Assessed to Sales Ratio9,482,818,099 9,361,033,080 7,464,193,371 6,224,779,145 5,662,941,444 5,261,087,269


Tax Rate Adjusted0.2360 0.2349 0.2865 0.3325 0.3552 0.3700


Tax Rate Adjusted Group weighted average0.4112 0.4248 0.4289 0.4582 0.4634 0.4885


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected97.03 97.38 97.66 97.67 97.64 97.63


Percent Collected Group weighted average96.05 96.23 96.48 96.09 95.87 95.50


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


Percent Collected Excluding Motor Vehicles97.36 97.82 98.40 98.37 98.22 98.18


Percent Collected Excluding Motor Vehicles Group weighted average96.84 97.19 97.55 97.24 96.99 96.72


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


Percent Collected Motor Vehicles Only 87.85 87.02 84.78 85.10 86.01 86.61


Percent Collected Motor Vehicles Only Group weighted average85.79 85.37 84.90 85.01 85.08 84.24


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


Tax Uncollected710,599 570,932 491,755 480,951 476,041


Tax Rate Equivalent0.0078 0.0064 0.0085 0.0086 0.0088 0.0000










Debt Information2009 2008 2007 2006 2005 2004


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Ratings:







 Fitch







 Moody's



A1A1


 S & P
















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 Government0 0 0 0 350,000 795,000


Total0 0 0 0 350,000 795,000


Total Per Capita0 0 0 0 11 25


Total Per Capita for the Population Group161 207 270 255 239 254


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0062%0.0151%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1400%0.1600%0.2200%0.2400%0.2400%0.2800%


 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 Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$1,715,094 2,092,0601,273,6431,456,7641,794,4822,058,681


--General Government*36,746,52219,691,81217,351,35719,668,39316,942,87719,059,994


Total*38,461,61621,783,87218,625,00021,125,15718,737,35921,118,675


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




Revenue Bond Debt 0 0 247,934 733,258 1,204,854 1,663,111


Total Debt Listed Above*$38,461,616 21,783,87218,872,93421,858,41519,942,21322,781,785








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)486,132530,962514,177460,126377,864377,864


Article 42 (60% restricted)959,5201,049,7611,067,622909,932744,532744,532


Interest on restricted sales taxes20,15838,29235,12626,5463,6203,620

Withdrawals from the State Public School Building Capital Fund
335,000




Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts20,000,0004,600,000

2,850,0002,850,000


Interest on public school debt proceeds9,63059,909
19,0199,3669,366

Unrestricted sources
2,320,3091,493,7721,850,2412,135,7672,135,767

Portion of NC Lottery Proceds for Construction and Debt Service on Debt Issued After January 1, 2003680,000






Total Sources22,155,4408,934,2333,110,6973,265,8646,121,1496,121,149









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)572,937483,968483,968500,066408,433408,433


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)979,678841,032841,034909,932804,676804,676


Public school capital outlay






Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay
335,000




Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)1,772,483767,019793,7721,150,2411,433,9201,433,920


Public school capital outlay:







From Capital Projects Funds11,531,2035,513,199
139,3961,562,4881,562,488


From General Fund and all other funds700,000700,000700,000700,000565,000565,000


Fair market value of assets donated to public school county







Total Uses15,556,3018,640,2182,818,7743,399,6354,774,5174,774,517









Sources of county funding over (under) uses of county funding6,599,139294,015291,923-133,7711,346,6321,346,632









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes859,795565,780286,801300,195292,660292,660

Unexpended proceeds from other sources restricted







for public school capital outlay

15,891136,268










Equals: Ending Balance, June 30, Current Year






Total ending balance7,458,934859,795594,615302,6921,639,2921,639,292

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes772,990859,795578,724286,801205,567205,567


Unexpended proceeds from other sources restricted







for public school capital outlay6,685,944
15,89115,8911,433,7251,433,725









Additional Information:






Average daily membership
4,3194,2394,1834,1204,073

Adjusted unit-wide tax rate0.23600.23490.28650.33250.35520.3700

Weighted average adjusted unit-wide tax rate for population group0.41120.42480.42890.45820.46340.4885

Assessed valuation per student
2,078,1101,363,4171,337,2191,319,5201,291,698

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






















Annual Financial Information Report Detail
Go to top of page		200920082007200620052004


Population at July 1st of the Previous Year34,22733,62633,07632,55031,76931,376
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 Assets69,128,94657,290,07554,848,27251,981,83242,317,94842,354,761
1.5BFISCAL Governmental Activities Liabilities43,416,31523,889,07821,761,34824,945,11422,378,08124,809,071
3.5ASUMMARYBusiness Type Activities Assets10,749,40411,312,5168,734,3667,852,4328,136,4788,543,047
3.5B
Business Type Activities Liabilties6,997,8727,768,6395,387,6015,391,0355,252,9535,710,623
6.5A
Fiduciary Funds Assets120,029121,014120,18995,669136,90359,449
6.5B
Fiduciary Funds Liabilties120,029121,014120,18995,669136,90359,449
10PART 2Current Collections Of Unit Wide Levy23,237,32821,532,49520,929,64120,245,46519,738,35419,001,189
11TAXCurrent Collections of Special Tax District 2,518,7202,341,7072,004,6661,938,7421,856,7491,656,975
12REVENUESPrior Years' Levy Collections538,600479,966455,816515,580494,592688,837
13
Penalties and Interest144,033133,445128,601141,884149,021198,540
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax211,622365,666460,241590,194475,647420,178
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax35,60049,02137,33332,48741,87329,278
18.1
Solid Waste Disposal Tax15,929




19
1% Local Government Option Sales Tax3,883,3694,385,4514,574,6624,349,2774,245,8373,734,693
20
1/2% Local Government Option Sales Tax (40)1,620,4401,769,8731,713,9251,533,7541,335,5631,259,546
21
1/2% Local Government Option Sales Tax (42)1,599,2001,749,6021,779,3701,516,5531,319,7341,240,887
21.1
1/2% Local Government Option Sales Tax (44)1,113,3791,760,7901,807,5871,677,1061,534,6441,314,318
22
Local Occupancy Tax16,66314,35818,30818,04914,76710,209
23
Prepared Food Tax





24
911 Charges485,194404,624435,871323,833308,798309,345
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax10,57116,81214,7246,60616,7578,991
27
Privilege Licenses





28
Other Licenses104,511118,39762,03175,55966,98481,941
29
Payments in Lieu of Taxes - US Forest Serv491,558218,732221,331222,386218,619213,961
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other281,793121,751122,002122,846118,078116,563
32REVENUESEquitable Sharing of Fed. Forfeited Prop.
34,10520,08113,87277,76112,333
33
General Government


21,430

34
Public Safety

239,981588,980181,57553,753
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports381,385169,515908,658258,602178,488
37
Transportation - Other Transportation





38
Environmental Protection
448770,1971,343,263

39
Econ. & Phys. Dev. - Housing/Comm. Dev.364,245206,554182,527164,000415,9681,991,987
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health1,279,8381,159,3981,077,253659,955587,512682,297
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services3,022,8262,444,6432,544,7391,525,3041,331,7301,284,030
45
Human Services: All Other





46
Culture and Recreation





46.5STATENC Education Lottery Proceeds680,000




47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax7,44112,35412,6927,63117,12332,510
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges
1,000
122,70997,79089,712
51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees233,601227,460222,263223,679136,063292,095
53
Public School Building Capital Fund





54
Public School building bond fund
335,000



55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government27,36237,84740,633

52,652
59
Public Safety291,469251,597847,2322,103,055340,128627,232
60
Transportation392,697293,204291,344321,445249,714350,800
61
Environmental Protection64,186227,115161,402210,138136,272123,656
62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other
17,800
22,200

64
Human Services: Health 509,346750,664473,218734,648734,408812,904
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services288,873208,568199,213775,000674,577631,464
68
Human Services: All Other14,59517,53916,2363,0002,0002,000
69
Culture and Recreation





70LOCALOther State Intergov.

20,82322,437193,90039,777
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government




900
73
Public Safety




44,445
74
Transportation





75
Environmental Protection





76
Economic And Physical Development




26,287
77
Human Services: Health, Mental Hlt & Hosp163,279279,161104,214136,757106,102461,628
78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds246,224301,542353,022411,535391,809423,216
83
Inspection Fees416,427773,770696,121471,879408,307395,737
84
Concealed Handgun Permits42,36027,02516,69611,41513,33518,846
85
Other Permits95,264177,934277,698142,02492,22081,871
86SALES &Parking Revenues





87SERVICESRents and Royalties45,47239,69836,10537,83043,17241,524
88
Airport





89
Fire Protection Charges


3,9002,9083,494
90
Solid Waste3,637,5112,690,7663,407,5342,697,8902,652,5572,633,396
91
Ambulance and Rescue Squad Charges1,057,1231,062,742908,044869,305883,734781,232
92
Cemeteries





93
Recreation Service Revenues13,95611,42613,38514,07013,11132,472
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health606,302701,290517,196550,205407,858392,265
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv221,682210,607153,452147,503132,690122,990
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated20,94920,02119,56612,8999,5799,643
101MISC.Other Sales and Services637,752612,488628,080560,682558,805557,172
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds
1,0583617544121,985
104
Investment Earnings - All Other Funds863,3471,665,8441,721,9931,287,421498,231179,939
105
Special Assessments





106
Private Contributions and Other Donations26,57940,24727,54234,38827,8992,969
107
Sales of Materials and Fixed Assets26,850-117,9798,12274,96738,13324,840
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax12,96310,82811,84711,31610,1799,874
110
Mixed Drink Surcharge





111
ABC Profit Distribution129,47952,284



112
Other Miscellaneous Revenues169,557176,784124,73683,12019,03358,642
113
Proceeds of the Sale of Bonds & Notes
1,000,000



114
Proceeds of Capital Leases & Install Purch20,000,0004,600,000
5,000,000
2,850,000
115
Other





116NON-REVFines and Forfeitures

308,669242,240187,575150,583
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units

2,288,3691,882,0931,761,8101,833,514
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes9,722-10,886-36,996-24749,60587,588
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients40,203,91635,835,11235,642,43032,926,81232,216,49326,838,947
125APART 4Governing Body - Salaries & Wages123,411122,506139,431116,03997,42093,337
125BGENERALGoverning Body - Other Direct222,538429,903517,857267,333217,279166,918
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages360,263361,097300,257273,784256,357244,697
126B
Administration - Other Direct47,93142,20426,06824,84324,59524,532
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages106,332110,829103,28696,22183,30560,748
127B
Elections - Other Direct67,340158,33556,05786,80880,75628,316
127C
Elections - Construction





127D
Elections - Purchase of P,P&E




4,855
128A
Finance - Salaries & Wages425,253338,573202,168183,169217,746240,228
128B
Finance - Other Direct92,429130,188192,991158,996120,68779,140
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages848,833858,203778,210722,707669,260702,731
129B
Taxes - Other Direct258,528213,040225,369209,800206,364161,701
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E

26,186
16,70319,490
130A
Legal - Salaries & Wages212,239239,419184,300156,93996,19743,999
130B
Legal - Other Direct32,65934,51347,47714,77938,15730,690
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages189,830202,437221,753211,928203,535180,062
131B
Register of Deeds - Other Direct92,16597,009114,666116,17890,25992,089
131C
Register of Deeds - Construction





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





132A
Public Buildings - Salaries & Wages1,074,6481,096,7511,025,436963,220795,389616,311
132B
Public Buildings - Other Direct684,988838,408641,774613,415584,236438,417
132C
Public Buildings - Construction494,1056,975
274,263579,878220,841
132D
Public Buildings - Purchase of P,P&E
15,94040,25071,128

133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct





133C
Court Facilities - Construction





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





134A
Central Services - Salaries & Wages820,981726,900652,806615,842539,001438,086
134B
Central Services - Other Direct282,635333,384239,188235,966248,528187,605
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E
11,72726,77518,05039,58813,598
135A
Gen. Govt. All Other - Salaries & Wages84,19483,35831,03944,71472,83769,538
135B
Gen. Govt. All Other - Other Direct481,742464,558396,147300,068326,991361,852
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E

26,406
4,994
136APUBLICSheriff & Communications - Salaries & Wages2,852,3992,728,7622,404,5012,149,7331,946,1081,693,562
136BSAFETYSheriff & Communications - Other Direct659,100519,680473,492431,549392,772297,896
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E136,594150,331133,860179,520152,399177,582
137A
Jail - Salaries & Wages1,112,0481,104,450999,805852,176803,064666,950
137B
Jail - Other Direct590,308644,885554,236619,700607,160612,655
137C
Jail - Construction





137D
Jail - Purchase of P,P&E
9,706

34,97330,051
138A
Emergency Communications - Salaries & Wages119,952162,063206,431157,625145,424147,717
138B
Emergency Communications - Other Direct145,635154,211227,047221,549139,685257,527
138C
Emergency Communications - Construction





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

214,83736,675167,268294,849
139A
Emergency Management - Salaries & Wages915,272888,697816,724651,941620,513588,735
139B
Emergency Management - Other Direct102,528130,742158,846159,055172,054188,591
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E21,81017,00166,4986,36223,55117,505
140A
Fire - Salaries & Wages
72,25956,91653,04241,96143,818
140B
Fire - Other Direct2,118,8211,928,6171,647,0131,569,5011,478,2001,299,191
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages581,381655,207621,527524,865418,660344,656
141B
Inspectors - Other Direct62,147115,26867,97284,93649,18635,270
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E

41,32750,85322,499
142A
Rescue Units - Salaries & Wages2,105,8342,094,4771,957,0411,779,8491,669,3681,523,221
142B
Rescue Units - Other Direct317,544320,308306,282292,020236,455206,040
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E159,03471,288101,25086,499182,000
143A
Animal Control - Salaries & Wages14,037




143B
Animal Control - Other Direct34,573

5,53810,67935,000
143C
Animal Control - Construction





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





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct





144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages43,26697,282105,220135,967277,525336,304
145B
Pub. Safety All Other - Other Direct132,760117,6771,042,3203,127,849933,818228,590
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E
28,59832,9078,42992,334140,365
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 Direct30,00040,00040,00080,00026,40333,597
148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages373,163369,914360,137362,971335,961328,539
149B
Mass Transit-County - Other Direct118,412123,351109,786115,375114,379122,140
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E144,464
32,98066,93112,155130,406
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 & Wages1,173,1291,130,2701,075,6271,028,123988,5141,000,556
152BMENTALSolid Waste - Other Direct1,215,962843,883956,490806,049747,452794,349
152CPROTECT.Solid Waste - Construction620,712




152D
Solid Waste - Purchase of P,P&E367,096659,151540,75622,46727,95110,758
153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct





153C
Drainage & Watershed - Construction





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





154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages





155B
Environ. All Other - Other Direct56,009




155C
Environ. All Other - Construction





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


420,110

156AECON & Planning & Zoning - Salaries & Wages31,71694,48991,32282,39449,95387,420
156BPHYSPlanning & Zoning - Other Direct9,20114,44410,28116,2866,91214,001
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E
15,661



157A
Economic Development - Salaries & Wages88,265126,767116,804506,28229,560
157B
Economic Development - Other Direct497,707608,591536,651110,961500,1961,022,640
157C
Economic Development - Construction211,136209,855167,542221,952308,500110,000
157D
Economic Development - Purchase of P,P&E
2,8503,280


158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct
6,5717,7337,1057,894
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages162,056132,143153,502144,000138,546133,197
159B
Agriculture Expansion - Other Direct20,72725,34322,77525,27719,68733,180
159C
Agriculture Expansion - Construction





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




20,168
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 & Wages146,94396,12792,434112,262137,047172,734
161B
Econ. Dev. All Other - Other Direct7,25914,43814,04412,01612,27910,818
161C
Econ. Dev. All Other - Construction417,75564,474626,071379,458201,09034,637
161D
Econ. Dev. All Other - Purchase of P,P&E





162AHUMANHealth - Salaries & Wages3,388,7263,226,2522,985,3282,720,1172,546,4012,413,932
162BSERVICESHealth - Other Direct718,027759,908739,295646,086616,203709,664
162C
Health - Construction





162D
Health - Purchase of P,P&E17,94288,48933,90074,98415,016354,265
163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct





163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages2,114,0502,091,9532,008,7181,811,9781,586,3011,528,952
164B
Administration - Other Direct231,707173,291351,085369,701326,724341,983
164C
Administration - Construction





164D
Administration - Purchase of P,P&E
13,322
69,828

165B
Assistance Programs - Other Direct1,156,606686,110622,922545,193475,453401,539
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages95,24496,33893,05485,50978,00873,904
168B
Other Human Services - Other Direct5,2407,7755,7576,33010,0214,197
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 & Wages412,943411,861445,596429,337412,500395,153
170B
Human Serv. All Other - Other Direct416,620431,059388,007379,750359,782335,892
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E
15,304



171ACULTURE Recreation & Parks - Salaries & Wages368,932333,531315,430304,430310,409446,841
171BANDRecreation & Parks - Other Direct718,518964,892884,367935,640502,104420,554
171CRECREAT.Recreation & Parks - Construction


17,478361,623364,556
171D
Recreation & Parks - Purchase of P,P&E
272,716150,000
33,89814,199
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





174B
Libraries - Other Direct961,0001,032,969839,242604,980535,000485,000
174C
Libraries - Construction64,68762,8972,348,4362,279,904

174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct62,45524,04823,72723,37537,99031,669
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct





176C
Water & Sewer - Construction26,3101,610

15,150124,943
176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees947,269427,735490,320555,004702,540549,357
178D
Public School - Principal2,357,6721,665,2951,619,3202,000,0002,265,5222,097,672
179B
Comm/Tech College - Interest & Fees142,100154,767174,295258,57525,57432,273
179D
Comm/Tech College - Principal333,333346,668430,846101,62899,21092,512
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees175,798152,172169,868209,513257,592231,144
181D
All Other - Principal853,918840,9951,078,4191,315,0581,107,0411,223,727
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 22,25718,13818,12718,12717,57015,128
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement92,73189,11280,30475,01868,49449,003
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount740,8511,478,4491,747,4331,667,8791,626,9871,248,808
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 - Amount





191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount7,938,8286,579,0596,323,3506,423,1295,788,2815,140,372
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount12,231,2036,548,199700,000839,3962,083,0162,127,488
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount431,063519,829792,334345,120344,160343,049
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount50,579129,8511,296,4081,401,805192,94719,692
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 - Amount107,700107,700107,700107,700107,700107,700
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 - Amount470,208469,603410,800417,872428,254408,040
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 vehicles23,139,40820,866,98219,909,27919,526,83819,245,00318,545,367
206OTHERCurrent year's levy -- Motor vehicles (only)826,545895,1091,135,3791,090,516948,645935,546
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles610,135454,729318,894318,446343,290336,946
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles100,464116,203172,861162,505132,751125,232
209
Percentage of Taxes Collected All Property %97.0397.3897.6697.6797.6497.63
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.3697.8298.4098.3798.2298.18
211
Percentage of Taxes Collected Motor Vehicles %87.8587.0284.7885.1086.0186.61
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 Fund673,649




215BCASH &Cash On Hand & in Bank - Construction Bond


15,891136,2681,433,725
215CINVESTCash On Hand & in Bank - All Other Funds44,285,40933,814,70928,654,07927,375,48921,241,04915,347,271
216APART 8-AAppropriations Made During FY - B(1) - B(7)




125,000
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-18,443-26,552-12,5214,571-6,982-2,368
221
Total Revenue Credited to white Goods Account38,80423,71114,7246,60627,89115,305
222A
Total Expenditures for Operations9,55015,60228,75523,69816,33819,224
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups




695
223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated10,811-18,443-26,552-12,5214,571-6,982
224B
The Amount of White Goods Tax Actually Received10,57116,81114,7246,60616,7568,992
225B
Amount in 218 that would have been received if 100% eligible10,57116,81214,7248,09616,7568,992
226
Calculate Threshold Amount.2,6434,2033,6812,0244,1892,248
227
Total Tonnage of White Goods Scrap Metal Collected712168294405408412
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources78,813,58862,308,14256,731,09361,747,03649,763,37469,128,924
229BFISCALAmount - Subtract Refunding Debt Proceeds




18,030,075
229CSUMMARYAmount - Subtract Interfund Transfers In6,514,1386,113,1054,910,7786,755,5076,162,2744,578,829
229D
Amount - Net Revenues Per AFIR72,299,45056,195,03751,820,31554,991,52943,601,10046,520,020


Calculated amount72,299,45056,195,03751,820,31554,991,52943,601,10046,520,020


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses69,088,45459,841,09055,995,33057,277,39349,391,94262,799,030
230B
Amount - Subtract Pymts to Refunded Debt Agent




18,341,995
230C
Amount - Subtract Interfund Transfers Out6,514,1386,113,1054,910,7786,755,5076,162,2744,578,831
230D
Amount - Net Expenditures Per AFIR62,574,31653,727,98551,084,55250,521,88643,229,66839,878,204


Calculated amount62,574,31653,727,98551,084,55250,521,88643,229,66839,878,204


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialEvelyn Southard
951CERTI-TitleFinance Director
952FICATIONDate12/07/200912/31/200812/28/200712/21/200611/15/200502/22/2005
953
ContactEvelyn Southard
954
TitleFinance Director
955
Telephone828-349-2027
956
Fax #828-349-2520


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20052006200720082009
County35.63%32.96%38.57%36.53%34.34%
Pop. Group27.62%27.36%27.66%22.65%23.94%
Statewide24.31%24.18%23.53%20.15%20.62%






Macon County




Population Group for 1999: 25,000 - 49,999

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Analysis of Property Tax

20052006200720082009
County97.64%97.67%97.66%97.38%97.03%
Pop. Group95.87%96.09%96.48%96.23%96.05%
Statewide97.04%96.63%97.45%97.38%97.18%






Macon County


Population Group for 1999: 25,000 - 49,999

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Analysis of General Obligation Debt

20052006200720082009
County110000
Pop. Group239255270207161
Statewide7047177968031,234






Macon County


Population Group for 1999: 25,000 - 49,999

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Analysis of Revenue

20052006200720082009
Property Taxes641641650659700
Other Taxes8892929899
Sales Tax266279299287240
Sales & Services148150172159182
Intergovernmental182295256209248
Debt Proceeds01540167584
Other Miscellaneous4778989259
Total1,3721,6891,5671,6712,112

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$23,919,961
$700
Other Taxes3,398,810
99
Sales Tax8,216,388
240
Sales & Services6,240,747
182
Intergovernmental8,494,494
248
Debt Proceeds20,000,000
584
Other Miscellaneous2,029,050
59
Total$72,299,450
$2,112





Population Group: 25,000 - 49,999

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$20,651,673
$602
Debt Service4,810,090
141
Human Services9,405,656
275
General Government7,003,044
205
Public Safety12,810,239
374
Other7,893,614
231
Total$62,574,316
$1,828




Population Group: 25,000 - 49,999


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Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$20,345,340
$594
Capital Outlay2,681,645
78
Other Operating17,576,899
514
Public School Capital12,231,203
357
Public School Current7,938,828
232
Other1,800,401
53
Total$62,574,316
$1,828




Population Group: 25,000 - 49,999

Last Updated 3/15/2010 8:39:37 AM