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



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



McDowell County





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

Revenues by Source







Property Taxes$16,907,57116,458,57614,954,84614,462,65013,933,83513,825,342


Other Taxes2,228,5692,318,7542,238,3001,899,0501,632,2661,653,068


Sales Tax8,471,7289,779,7269,607,0359,058,5898,470,3287,941,156


Sales & Services4,334,4914,538,6254,140,9413,857,7193,391,7273,036,998


Intergovernmental8,241,7277,320,2648,130,03413,898,7449,320,99211,011,676


Debt Proceeds1,263,0002,198,647782,8581,128,8742,066,8671,528,163


Other Miscellaneous1,117,5751,303,4951,899,1112,430,014723,308701,628


Total$42,564,66143,918,08741,753,12546,735,64039,539,32339,698,031










Expenditures by Function







Education$9,536,0918,219,5448,559,6248,245,0179,677,62210,480,384


Debt Service2,772,0092,817,8162,800,3502,630,7142,643,6222,622,157


Human Services11,207,62511,778,15311,459,84811,193,39310,561,7229,483,848


General Government4,073,5334,273,8523,419,1132,861,4994,378,2853,410,072


Public Safety8,572,6348,664,5837,836,6417,277,2717,311,2786,808,084


Other5,409,8165,225,7696,571,51911,626,2376,327,1836,563,122


Total$41,571,70840,979,71740,647,09543,834,13140,899,71239,367,667










Expenditures by Object







Salaries & Wages$10,282,1679,768,1349,140,9988,540,7958,121,3217,754,302


Capital Outlay1,663,4092,602,8833,127,8587,794,3195,451,5074,942,410


Other Operating18,169,09817,432,71516,617,92816,102,48314,725,32313,632,212


Public School Capital888,811652,1341,165,5581,021,5793,213,0964,238,280


Public School Current7,009,5096,736,6606,423,4586,123,9855,847,2335,649,500


Other3,558,7143,787,1914,171,2954,250,9703,541,2323,150,963


Total$41,571,70840,979,71740,647,09543,834,13140,899,71239,367,667










Per Capita Revenues by Source







Property Taxes$380373343335321322


Other Taxes505351443838


Sales Tax190222220210196184


Sales & Services9710395897870


Intergovernmental185166186322216256


Debt Proceeds285018264835


Other Miscellaneous253044561716


Total$9559979571,082914921










Per Capita Expenditures by Function







Education$215186196191225244


Debt Service626464616161


Human Services252267263259244220


General Government9197786610179


Public Safety192197180169169158


Other121119151269146152


Total$9339309321,015946914










Per Capita Expenditures by Object







Salaries & Wages$231222210198188180


Capital Outlay375972181126115


Other Operating408395380372341317


Public School Capital201527247498


Public School Current157153147142135131


Other808696988273


Total$9339309321,015946914










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$37,498,892 38,531,655 36,714,776 35,179,688 32,949,899 31,278,286

General Fund expenditures33,201,282 33,639,250 32,185,636 30,881,386 28,818,261 27,651,132

Operating transfers in245,000 169,308 1,542 36,296 0 13,344

Operating transfers out3,993,681 4,499,720 4,411,128 3,700,330 3,422,892 3,329,863

Proceeds from capital leases and installment purchases207,000 1,232,984 287,858 998,377 1,710,295 1,074,163

Other items0 (637,841)0 0 (1,340,000)28,560

Excess of revenues and other sources over (under) expenditures and other uses$755,929 1,157,136 407,412 1,632,645 1,079,041 1,413,358










Fund balance available (FBA):







In dollars$6,827,569 5,683,093 4,881,126 4,936,985 3,151,499 2,614,565


FBA as a % of GF Net Expenditures:







 Unit's FBA %18.46%15.40%13.44%14.70%10.32%8.74%


 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($51,534)$0 ($120,895)($151,809)($156,829)($115,692)


Net income(5,010)0 55,630 (144,051)49,454 36,805


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year44,562 44,064 43,632 43,175 43,247 43,080


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


Cash & Investments at June 30th11,813,696 9,837,068 8,138,210 7,851,925 4,684,148 6,415,814


Investment Earnings244,687 460,908 494,354 292,060 121,513 82,412


Tax Rate Equivalent0.0079 0.0154 0.0169 0.0114 0.0047 0.0032


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/A2003 2003 2003 2003 2003


January 1, Prior Year Assessed Valuation3,099,636,726 2,995,234,985 2,925,018,256 2,552,800,280 2,588,941,684 2,535,887,056


Tax Rate0.5500 0.5500 0.5500 0.5500 0.5500 0.5500


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 Ratio80.00 80.00 88.98 90.40 99.29 100.00


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 Ratio3,874,545,908 3,744,043,731 3,287,276,080 2,823,894,115 2,607,454,612 2,535,887,056


Tax Rate Adjusted0.4400 0.4400 0.4894 0.4972 0.5461 0.5500


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 Collected96.22 96.50 96.35 96.13 95.92 96.46


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 Vehicles97.83 98.15 97.89 97.55 97.25 97.75


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 81.34 82.25 83.73 84.52 84.81 86.56


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 Uncollected640,467 575,872 551,947 565,686 583,229


Tax Rate Equivalent0.0207 0.0192 0.0189 0.0222 0.0225 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







 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 0 0


Total0 0 0 0 0 0


Total Per Capita0 0 0 0 0 0


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%0.0000%0.0000%


 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*$1,041,881 1,149,113224,443316,656407,166496,046


--General Government*9,926,29210,442,59211,376,93212,871,13213,589,89513,551,055


Total*10,968,17311,591,70511,601,37513,187,78813,997,06014,047,101


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




Revenue Bond Debt 0 0 0 0 0 0


Total Debt Listed Above*$10,968,173 11,591,70511,601,37513,187,78813,997,06014,047,101








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)716,469769,335754,970695,638625,087625,087


Article 42 (60% restricted)1,422,7501,720,8841,501,7781,384,5401,242,2271,242,227


Interest on restricted sales taxes31,35550,98744,507
25,59025,590

Withdrawals from the State Public School Building Capital Fund


776,2501,773,2441,773,244

Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds






Unrestricted sources341,378339,225341,302369,671410,126410,126

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







Total Sources2,511,9522,880,4312,642,5573,226,0994,076,2744,076,274









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)392,045411,908419,572426,561456,730456,730


Public school capital outlay183,338106,389192,03541,880381,185381,185

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)778,570799,585832,373866,049917,652917,652


Public school capital outlay364,095206,520380,97185,028765,868765,868

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay

251,250525,0001,619,2821,619,282

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)







Public school capital outlay:







From Capital Projects Funds


38,6711,140,9451,140,945


From General Fund and all other funds341,378339,225341,302331,000331,000331,000


Fair market value of assets donated to public school county







Total Uses2,059,4261,863,6272,417,5032,314,1895,612,6625,612,662









Sources of county funding over (under) uses of county funding452,5261,016,804225,054911,910-1,536,388-1,536,388









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes2,299,0741,282,270805,966145,3062,623,3002,623,300

Unexpended proceeds from other sources restricted







for public school capital outlay

251,250
1,061,8191,061,819









Equals: Ending Balance, June 30, Current Year






Total ending balance2,751,6002,299,0741,282,2701,057,2162,148,7312,148,731

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes2,751,6002,299,0741,282,270805,9661,994,7691,994,769


Unexpended proceeds from other sources restricted







for public school capital outlay


251,250153,962153,962









Additional Information:






Average daily membership
6,4996,4346,3976,3646,426

Adjusted unit-wide tax rate0.44000.44000.48940.49720.54610.5500

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

Assessed valuation per student
460,876454,619399,062406,810394,629

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 Year44,56244,06443,63243,17543,24743,080
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 Assets42,251,18540,237,77135,862,51231,829,09127,832,12326,608,100
1.5BFISCAL Governmental Activities Liabilities14,814,26415,856,44816,590,27517,490,01118,462,36518,152,775
3.5ASUMMARYBusiness Type Activities Assets234,441268,100302,104377,621404,040327,347
3.5B
Business Type Activities Liabilties200,277228,926262,163393,310275,678248,439
6.5A
Fiduciary Funds Assets220,700254,270200,827238,390205,430203,912
6.5B
Fiduciary Funds Liabilties96,846132,28983,407126,33497,57797,979
10PART 2Current Collections Of Unit Wide Levy16,225,94315,804,29914,471,31913,936,35513,502,18313,404,504
11TAXCurrent Collections of Special Tax District 1,391,4561,217,654925,751717,534625,533574,409
12REVENUESPrior Years' Levy Collections510,444496,955369,156410,087315,629278,997
13
Penalties and Interest171,184157,322114,371116,208116,023141,841
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax100,961162,237181,844174,508160,828173,639
17
Real Property Transfer Tax167,312342,684508,269424,649314,490269,029
18
Scrap Tire Disposal Tax69,63476,67490,18580,14343,79554,746
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax2,849,1452,927,2812,867,0262,784,3122,954,6932,617,448
20
1/2% Local Government Option Sales Tax (40)2,388,2302,564,4512,516,5652,318,7932,000,8911,950,728
21
1/2% Local Government Option Sales Tax (42)2,371,2492,550,5022,502,9652,307,5681,990,4871,938,467
21.1
1/2% Local Government Option Sales Tax (44)863,1041,737,4921,720,4791,647,9161,524,2571,434,513
22
Local Occupancy Tax263,495233,638157,828152,333129,539135,773
23
Prepared Food Tax





24
911 Charges
76,333158,621164,380167,697178,783
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax20,8186,93616,31224,62823,94827,242
27
Privilege Licenses5544934729251,184555
28
Other Licenses214,339202,105199,018159,950165,252238,892
29
Payments in Lieu of Taxes - US Forest Serv410,536153,547155,521155,606152,748145,935
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government64,75316,020

1,53060,611
34
Public Safety22,47221,45586,657178,161256,472410,845
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection


4,529,790145,252
39
Econ. & Phys. Dev. - Housing/Comm. Dev.


24,877247,473158,457
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other308,517307,4471,130,200
40,00065,797
41
Human Services: Health644,364528,939496,126507,415499,491507,790
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services3,684,9423,482,8013,077,4453,273,8773,128,0022,878,170
45
Human Services: All Other155,347




46
Culture and Recreation16,00034,50018,307


46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues
190,582



50
Wireless Enhanced 911 Service Charges307,399231,025148,737135,79498,117100,849
51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees155,308170,222162,711142,877147,847155,254
53
Public School Building Capital Fund


776,250372,3631,773,244
54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government


1,38622,075
59
Public Safety319,297253,159253,903221,107222,43472,372
60
Transportation





61
Environmental Protection24,30023,13922,8101,504,251118,1073,026,976
62
Econ. & Phys. Dev. - Housing/Community Dev


40,000

62.1
State intergov - sewers


78,2931,475,770
63
Econ. & Phys. Dev. - All Other353,248
64,750


64
Human Services: Health 129,11896,69180,24675,46779,09781,037
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services1,347,8541,666,8052,286,6522,049,6391,807,4851,392,569
68
Human Services: All Other147,087




69
Culture and Recreation110,233118,932145,969203,954336,469131,770
70LOCALOther State Intergov.33,685




71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government
25,000



73
Public Safety





74
Transportation





75
Environmental Protection





76
Economic And Physical Development7,267


170,26050,000
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds109,305147,048120,767112,119107,726119,541
83
Inspection Fees101,496111,074135,558128,563132,319121,859
84
Concealed Handgun Permits





85
Other Permits





86SALES &Parking Revenues





87SERVICESRents and Royalties123,135131,719143,164129,88194,67743,760
88
Airport





89
Fire Protection Charges





90
Solid Waste711,019783,179678,919678,284663,776589,930
91
Ambulance and Rescue Squad Charges1,996,0201,811,6451,469,5041,435,8531,342,922950,493
92
Cemeteries





93
Recreation Service Revenues68,61892,84257,18066,02259,51465,719
94
Library Service Revenues26,50726,67523,96123,27722,26721,866
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 Services1,409,1921,692,5651,768,2131,524,4021,208,5711,365,230
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds244,687460,908494,354292,060121,51382,412
105
Special Assessments





106
Private Contributions and Other Donations245,42378,498700,870334,87136,02547,856
107
Sales of Materials and Fixed Assets44,76986,4345,65923,0284,8613,831
108
Sale of Real Property


1,140,000
28,560
109
1 Cent and 5 Cent Bottle Tax7,6057,4787,1416,7416,5016,430
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues364,290412,055434,762392,632314,363291,139
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch1,263,0002,198,647782,8581,128,8742,066,8671,528,163
115
Other





116NON-REVFines and Forfeitures330,371387,310386,515335,742346,133
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units154,244174,255163,725159,666625,533
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes45,65974,44153,85680,13078,083
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients64,149,97254,753,97050,006,46847,771,68345,379,44441,371,281
125APART 4Governing Body - Salaries & Wages96,03282,88282,32378,61574,98276,009
125BGENERALGoverning Body - Other Direct407,486306,232288,929194,351177,138192,417
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages244,160239,802209,372183,183172,188166,500
126B
Administration - Other Direct75,17270,23467,534202,961423,425399,429
126C
Administration - Construction





126D
Administration - Purchase of P,P&E959
1,10720,4912,0481,267
127A
Elections - Salaries & Wages82,26974,22556,73448,26153,02039,083
127B
Elections - Other Direct132,091107,75286,45377,326109,71836,800
127C
Elections - Construction





127D
Elections - Purchase of P,P&E35,9949,5297519,39012,669521,919
128A
Finance - Salaries & Wages234,160186,127146,591152,181143,350134,845
128B
Finance - Other Direct224,531227,854216,090205,404181,363176,334
128C
Finance - Construction





128D
Finance - Purchase of P,P&E5,7064,5119,37113,00728,837
129A
Taxes - Salaries & Wages351,798339,324338,079305,933327,146339,264
129B
Taxes - Other Direct296,544281,627331,825242,708242,688244,645
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E7,3398,75641,5264,9065,5042,728
130A
Legal - Salaries & Wages





130B
Legal - Other Direct36,31135,69940,41622,33822,39730,429
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages125,206126,603122,000118,539116,416115,713
131B
Register of Deeds - Other Direct176,067258,936337,915280,559242,419231,195
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E1329,93427,441
1,66396,344
132A
Public Buildings - Salaries & Wages161,961161,811156,697143,792139,676129,045
132B
Public Buildings - Other Direct502,417528,476473,613414,019420,439336,179
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E46,944167,11312,604

16,458
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct3,0203,2032,3168,5368,1607,390
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E7,1726,6045,655


134A
Central Services - Salaries & Wages101,18296,917102,93497,95194,36085,755
134B
Central Services - Other Direct65,48744,86936,13637,04838,67930,324
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E7,997353



135A
Gen. Govt. All Other - Salaries & Wages75,13589,98554,208


135B
Gen. Govt. All Other - Other Direct560,479165,589167,001


135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E9,782638,9053,492
1,340,000
136APUBLICSheriff & Communications - Salaries & Wages1,632,4191,536,1571,499,7881,440,4011,372,6631,352,968
136BSAFETYSheriff & Communications - Other Direct791,973794,318803,663742,836691,656671,274
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E134,437389,052277,922109,695304,577123,095
137A
Jail - Salaries & Wages602,400568,275557,619524,085487,183440,929
137B
Jail - Other Direct775,750805,653778,090939,052939,970815,228
137C
Jail - Construction



21,061122,429
137D
Jail - Purchase of P,P&E5,17631,19715,38338,5283,6419,242
138A
Emergency Communications - Salaries & Wages190,413168,849175,059165,645158,070160,300
138B
Emergency Communications - Other Direct148,676171,878166,233170,812281,378125,840
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E11,1395,5561,21422,984

139A
Emergency Management - Salaries & Wages80,65392,29386,63782,31584,00576,231
139B
Emergency Management - Other Direct47,89254,504100,274132,33552,64947,881
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E96549714,42835,325175,784127,030
140A
Fire - Salaries & Wages





140B
Fire - Other Direct1,831,3861,697,9141,462,9861,014,420993,376885,854
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages195,129174,579158,563128,697128,871114,958
141B
Inspectors - Other Direct86,34284,36462,12157,45353,88551,577
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E19,659
15,087

14,678
142A
Rescue Units - Salaries & Wages947,874895,923819,020750,989708,679685,815
142B
Rescue Units - Other Direct569,127530,625468,963563,454512,672510,139
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E158,187324,24778,40898,696100,905247,532
143A
Animal Control - Salaries & Wages72,61465,83461,38755,80053,32044,656
143B
Animal Control - Other Direct65,37858,04958,84650,14950,09247,972
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E4,25116,6832,484
1,058
144A
Med Examiner/Coroner - Salaries & Wages



27,320
144B
Med Examiner/Coroner - Other Direct32,07037,90027,74820,650
24,815
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 Direct94,52793,11883,78371,12552,32154,831
145C
Pub. Safety All Other - Construction





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





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages





146BPORTATIONImprovements Subdivisions and Streets - Other Direct





146C
Improvements Subdivisions and Streets - Construction





146D
Improvements Subdivisions and Streets - Purchase of P,P&E





147A
Parking Facilities - Salaries & Wages





147B
Parking Facilities - Other Direct





147C
Parking Facilities - Construction





147D
Parking Facilities - Purchase of P,P&E





148A
Airport - Salaries & Wages





148B
Airport - Other Direct





148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages





149B
Mass Transit-County - Other Direct





149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E





150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages458,592466,293448,683424,930412,273433,854
152BMENTALSolid Waste - Other Direct1,695,8661,775,0291,645,1361,514,1581,434,4291,369,758
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E15,377241,38456,85710,124149,536154,954
153A
Drainage & Watershed - Salaries & Wages40,28138,09360,02963,24652,07549,918
153B
Drainage & Watershed - Other Direct30,97631,65245,65334,39728,40629,866
153C
Drainage & Watershed - Construction


5,975,441253,83737,954
153D
Drainage & Watershed - Purchase of P,P&E

980


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 Direct4,450




155C
Environ. All Other - Construction


44,582707,5542,908,321
155D
Environ. All Other - Purchase of P,P&E





156AECON & Planning & Zoning - Salaries & Wages





156BPHYSPlanning & Zoning - Other Direct



12,10312,936
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages53,92349,73952,70852,29753,46247,177
157B
Economic Development - Other Direct380,872495,779384,220653,847133,876184,758
157C
Economic Development - Construction1,120,217526,1852,442,667144,7791,058,859210,391
157D
Economic Development - Purchase of P,P&E


1,140,000146,943
158A
Community Development - Salaries & Wages
23,08223,920


158B
Community Development - Other Direct31,320

179,164146,79311,563
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages58,37175,89797,12598,15991,81696,465
159B
Agriculture Expansion - Other Direct121,064102,50273,07171,49164,08766,817
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E1,0924,0273,405
2,182
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





161B
Econ. Dev. All Other - Other Direct333,265288,836199,71457,72345,25844,565
161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages





162BSERVICESHealth - Other Direct





162C
Health - Construction





162D
Health - Purchase of P,P&E





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 & Wages3,620,5563,276,6262,957,1062,828,0922,608,6522,329,381
164B
Administration - Other Direct2,777,3252,916,0322,856,5672,966,3382,724,7341,222,169
164C
Administration - Construction





164D
Administration - Purchase of P,P&E26,246165,72479,585114,87188,47640,455
165B
Assistance Programs - Other Direct1,827,6161,300,8941,282,2181,116,239968,708751,716
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 & Wages331,340426,222387,529324,830308,166411,685
170B
Human Serv. All Other - Other Direct697,149723,908688,600680,006517,9871,880,936
170C
Human Serv. All Other - Construction



421,060289,147
170D
Human Serv. All Other - Purchase of P,P&E6,45012,3067,55611,500

171ACULTURE Recreation & Parks - Salaries & Wages146,113142,120134,682139,082136,462117,033
171BANDRecreation & Parks - Other Direct202,461202,555210,997383,703184,204205,117
171CRECREAT.Recreation & Parks - Construction



589,831
171D
Recreation & Parks - Purchase of P,P&E8,55330,963

21,9789,144
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 & Wages379,586370,476352,205333,772317,166306,718
174B
Libraries - Other Direct271,174333,300286,032286,842270,549256,491
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E29,6359,35729,935
13,5049,322
175A
All Other - Salaries & Wages





175B
All Other - Other Direct26,62818,50023,50018,500

175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct





176C
Water & Sewer - Construction





176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees239,074279,953320,404361,069401,735442,842
178D
Public School - Principal931,541931,541931,540931,540931,540931,540
179B
Comm/Tech College - Interest & Fees43,81223,45925,23013,278

179D
Comm/Tech College - Principal85,07349,87349,87324,937

180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees260,095233,727259,364278,274255,424228,207
181D
All Other - Principal1,212,4141,299,2631,213,9391,021,6161,054,9231,019,568
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement74,19767,11860,93561,82556,14252,810
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount1,119,7512,210,1242,521,6292,461,0832,282,6251,928,877
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 - Amount552,756492,164438,227443,460393,982382,221
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount7,009,5096,736,6606,423,4586,123,9855,847,2335,649,500
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount888,811652,1341,165,5581,021,5793,213,0964,238,280
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount808,450777,345664,850585,850574,295574,271
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount829,32153,405305,758513,60342,99818,333
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount172,975172,975172,975172,975172,975172,975
196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount75,46181,17867,85673,99974,35774,286
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 vehicles15,288,17114,748,82713,456,66113,027,66012,744,09712,294,024
206OTHERCurrent year's levy -- Motor vehicles (only)1,654,2911,708,0081,649,1321,596,2041,533,4541,602,442
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles331,718272,629283,610318,546350,260276,654
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles308,749303,243268,337247,140232,969215,308
209
Percentage of Taxes Collected All Property %96.2296.5096.3596.1395.9296.46
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.8398.1597.8997.5597.2597.75
211
Percentage of Taxes Collected Motor Vehicles %81.3482.2583.7384.5284.8186.56
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance1,644,045698,327497,288-329,0761,670,5973,220,430
213B
Capital Rev Funds - Schools - Ending Balance2,240,922
698,327497,288-329,0761,670,597
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





215CINVESTCash On Hand & in Bank - All Other Funds11,813,6969,837,0688,138,2107,851,9254,684,1486,415,814
216APART 8-AAppropriations Made During FY - B(1) - B(7)144,584415,416310,714471,502186,986288,203
216B
Expenditures Made During FY - B(1) - B(7)144,584415,416310,714471,502186,986288,203
217
Investment in Property - B(1) - B(4)





218
Amount Expended During FY - B(5) and B(7)144,584415,416310,714471,502186,986288,203
219
Amount of Tax Revenues Taken Into Account6,086105,274270,108379,170132,215209,182
220APART 8-BOpening Balance(s) White Goods Account Designated





220B
Opening Balance(s) White Goods Account Undesignated-106,108-105,276-78,588-63,780-48,292-37,763
221
Total Revenue Credited to white Goods Account20,8186,93616,31224,62823,94827,242
222A
Total Expenditures for Operations44,6907,76843,00039,43639,43637,771
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-129,980-106,108-105,276-78,588-63,780-48,292
224B
The Amount of White Goods Tax Actually Received20,8186,93616,31224,62823,94827,242
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected353122604583601835
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources48,591,40850,119,74248,307,23852,512,98147,408,57148,578,319
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In6,026,7476,201,6556,554,1135,777,3417,869,2488,880,288
229D
Amount - Net Revenues Per AFIR42,564,66143,918,08741,753,12546,735,64039,539,32339,698,031


Calculated amount42,564,66143,918,08741,753,12546,735,64039,539,32339,698,031


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses47,598,45547,181,37247,201,20849,611,47248,768,96048,247,955
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out6,026,7476,201,6556,554,1135,777,3417,869,2488,880,288
230D
Amount - Net Expenditures Per AFIR41,571,70840,979,71740,647,09543,834,13140,899,71239,367,667


Calculated amount41,571,70840,979,71740,647,09543,834,13140,899,71239,367,667


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialAlison B. Morgan
951CERTI-TitleFinance Officer
952FICATIONDate12/03/200912/01/200812/06/200701/12/200711/16/200511/30/2004
953
ContactAlison B. Morgan
954
TitleFinance Officer
955
Telephone828-652-7121
956
Fax #828-659-3484


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20052006200720082009
County10.32%14.70%13.44%15.40%18.46%
Pop. Group27.62%27.36%27.66%22.65%23.94%
Statewide24.31%24.18%23.53%20.15%20.62%






McDowell County




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

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Analysis of Property Tax

20052006200720082009
County95.92%96.13%96.35%96.50%96.22%
Pop. Group95.87%96.09%96.48%96.23%96.05%
Statewide97.04%96.63%97.45%97.38%97.18%






McDowell County


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

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Analysis of General Obligation Debt

20052006200720082009
County00000
Pop. Group239255270207161
Statewide7047177968031,234






McDowell County


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

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Analysis of Revenue

20052006200720082009
Property Taxes321335343373380
Other Taxes3844515350
Sales Tax196210220222190
Sales & Services78899510397
Intergovernmental216322186166185
Debt Proceeds4826185028
Other Miscellaneous1756443025
Total9141,082957997955

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$16,907,571
$380
Other Taxes2,228,569
50
Sales Tax8,471,728
190
Sales & Services4,334,491
97
Intergovernmental8,241,727
185
Debt Proceeds1,263,000
28
Other Miscellaneous1,117,575
25
Total$42,564,661
$955





Population Group: 25,000 - 49,999

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$9,536,091
$215
Debt Service2,772,009
62
Human Services11,207,625
252
General Government4,073,533
91
Public Safety8,572,634
192
Other5,409,816
121
Total$41,571,708
$933




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$10,282,167
$231
Capital Outlay1,663,409
37
Other Operating18,169,098
408
Public School Capital888,811
20
Public School Current7,009,509
157
Other3,558,714
80
Total$41,571,708
$933




Population Group: 25,000 - 49,999

Last Updated 3/15/2010 8:40:08 AM