North Carolina
Department of State Treasurer
Financial Information
Rowan 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

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

		Rowan County
County Revenues and Expenditures Financial Profile Go to top of page			2009	2008	2007	2006	2005	2004
	Revenues by Source
		Property Taxes	$69,307,048	67,779,679	62,566,867	61,564,192	60,050,722	58,381,879
		Other Taxes	5,982,540	5,487,445	4,985,539	4,880,486	4,657,783	4,400,274
		Sales Tax	18,580,485	22,913,112	22,489,470	21,512,989	20,329,880	20,699,148
		Sales & Services	12,457,367	11,413,500	10,735,905	10,091,435	8,218,818	7,432,629
		Intergovernmental	26,560,343	27,616,178	22,872,883	20,974,858	21,398,804	19,702,168
		Debt Proceeds	9,254,000	3,800,000	6,587,000	1,129,000	50,652,792	33,030,899
		Other Miscellaneous	4,152,851	9,445,457	8,645,060	6,125,187	5,200,983	5,307,352
		Total	$146,294,634	148,455,371	138,882,724	126,278,147	170,509,782	148,954,349

	Expenditures by Function
		Education	$42,572,400	45,329,970	49,560,455	67,266,021	54,869,569	39,297,357
		Debt Service	13,604,102	13,063,658	13,357,077	13,638,465	10,498,288	8,713,401
		Human Services	32,743,040	32,059,312	31,875,524	31,693,397	30,080,962	28,780,292
		General Government	10,258,430	9,700,234	8,640,517	10,196,516	8,878,066	8,090,586
		Public Safety	29,327,400	25,676,401	21,894,336	19,330,154	19,559,134	18,701,365
		Other	13,235,308	15,085,964	16,804,476	16,418,060	21,225,111	15,881,667
		Total	$141,740,680	140,915,539	142,132,385	158,542,613	145,111,130	119,464,668

	Expenditures by Object
		Salaries & Wages	$30,800,807	29,237,505	27,330,641	26,571,242	25,375,343	24,323,166
		Capital Outlay	8,111,940	5,993,447	5,497,581	5,363,118	10,528,892	6,363,799
		Other Operating	55,382,830	52,621,112	50,672,323	50,264,387	45,944,004	41,943,306
		Public School Capital	5,307,504	10,158,134	17,116,212	38,635,708	26,307,218	10,715,422
		Public School Current	34,535,069	33,065,288	30,530,388	26,869,157	26,905,190	26,895,646
		Other	7,602,530	9,840,053	10,985,240	10,839,001	10,050,483	9,223,329
		Total	$141,740,680	140,915,539	142,132,385	158,542,613	145,111,130	119,464,668

	Per Capita Revenues by Source
		Property Taxes	$500	497	465	462	451	439
		Other Taxes	43	40	37	37	35	33
		Sales Tax	134	168	167	161	153	155
		Sales & Services	90	84	80	76	62	56
		Intergovernmental	192	202	170	157	161	148
		Debt Proceeds	67	28	49	8	380	248
		Other Miscellaneous	30	69	64	46	39	40
		Total	$1,056	1,088	1,032	947	1,281	1,119

	Per Capita Expenditures by Function
		Education	$307	331	368	505	412	296
		Debt Service	98	96	99	102	79	65
		Human Services	236	235	237	238	226	216
		General Government	74	71	64	76	67	61
		Public Safety	212	188	163	145	147	140
		Other	96	111	125	123	159	119
		Total	$1,023	1,032	1,056	1,189	1,090	897

	Per Capita Expenditures by Object
		Salaries & Wages	$222	214	203	199	191	183
		Capital Outlay	59	44	41	40	79	48
		Other Operating	400	386	376	377	345	315
		Public School Capital	38	74	127	290	198	80
		Public School Current	249	242	227	202	202	202
		Other	55	72	82	81	75	69
		Total	$1,023	1,032	1,056	1,189	1,090	897

	Group Average Per Capita Revenues by Source
		Property Taxes	$655	$632	$599	$581	$550	$531
		Other Taxes	46	52	53	52	49	46
		Sales Tax	171	217	218	205	193	183
		Sales & Services	101	110	109	120	111	107
		Intergovernmental	277	265	250	242	239	226
		Debt Proceeds	224	207	291	133	196	192
		Other Miscellaneous	49	71	80	64	64	46
		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 Service	170	152	148	137	129	118
		Human Services	356	368	362	368	374	357
		General Government	116	118	112	112	105	98
		Public Safety	205	203	193	178	165	154
		Other	161	162	154	148	142	136
		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 Outlay	100	94	88	80	78	71
		Other Operating	542	529	505	500	483	446
		Public School Capital	219	201	196	172	131	129
		Public School Current	300	295	282	265	254	248
		Other	123	131	132	126	130	122
		Total	$1,567	$1,532	$1,474	$1,406	$1,329	$1,266

		Number of Reporting (AFIR) Counties in Group	25	25	25	24	23	23
		Average Population of Group	243,487	238,611	231,141	230,654	231,564	227,480

General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$124,534,639	129,656,268	120,717,409	115,110,733	110,143,771	106,969,251
	General Fund expenditures		126,443,922	127,496,156	120,660,911	115,086,032	106,963,611	102,075,507
	Operating transfers in		953,000	591,847	241,736	842,300	659,757	627,568
	Operating transfers out		887,102	2,697,468	450,000	425,000	376,022	1,377,862
	Proceeds from capital leases and installment purchases		722,000	0	587,000	1,129,000	1,441,781	0
	Other items		58,000	1,142,333	714,852	470,190	610,738	2,986,897
	Excess of revenues and other sources over (under) expenditures and other uses		($1,063,385)	1,196,824	1,150,086	2,041,191	5,516,414	7,130,347

	Fund balance available (FBA):
		In dollars	$32,377,123	31,239,811	27,576,539	30,005,023	28,695,562	21,489,378
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	25.57%	23.99%	22.88%	26.23%	27.10%	20.77%
		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
	Airport Operation Sports Authority Landfill

	Combined financial results:
		Working capital	$10,714,650	$7,999,197	$6,474,469	$4,668,531	$3,177,423	$6,771,752
		Net income	193,567	6,896,131	525,114	(3,997)	(380,304)	454,115



Cash, Investments and Financing Go to top of page			2009	2008	2007	2006	2005	2004

		Population at July 1st of the Previous Year	138,512	136,486	134,540	133,339	133,134	133,134
		Population Group	100,000 and Above	100,000 and Above	100,000 and Above	100,000 and Above	100,000 and Above	100,000 and Above
		Cash & Investments at June 30th	59,787,423	54,513,477	47,771,383	45,395,993	41,473,953	37,465,492
		Investment Earnings	1,810,165	3,336,425	3,019,115	1,782,774	1,140,600	562,546
		Tax Rate Equivalent	0.0155	0.0294	0.0307	0.0187	0.0122	0.0060
		Tax Rate Equivalent Group weighted average	0.0140	0.0285	0.0343	0.0233	0.0147	0.0065
		Tax Rate Equivalent Statewide weighted average	0.0135	0.0283	0.0350	0.0245	0.0146	0.0067
		Latest year of Revaluation	#N/A	2007	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	11,687,977,791	11,345,799,236	9,832,313,486	9,536,149,786	9,339,566,641	9,310,692,518
		Tax Rate	0.5950	0.5950	0.6300	0.6300	0.6300	0.6300
		Tax Rate Group weighted average	0.6359	0.6827	0.6857	0.6884	0.6659	0.6684
		Tax Rate State Wide	0.6076	0.6271	0.6489	0.6504	0.6460	0.6494
		Assessment -to-Sales Ratio	96.72	96.72	94.90	98.39	97.34	100.00
		Assessment -to-Sales Ratio Group Average	91.68	90.78	90.41	93.11	94.47	93.41
		Assessment -to-Sales Ratio Statewide	89.75	89.17	87.65	91.33	91.52	91.40
		Assessed Valuation adjusted for Assessed to Sales Ratio	12,084,344,283	11,730,561,658	10,360,709,680	9,692,194,111	9,594,788,002	9,310,692,518
		Tax Rate Adjusted	0.5755	0.5755	0.5979	0.6199	0.6132	0.6300
		Tax Rate Adjusted Group weighted average	0.5830	0.6198	0.6199	0.6409	0.6291	0.6244
		Tax Rate Adjusted Statewide	0.5453	0.5592	0.5687	0.5941	0.5912	0.5936
		Percent Collected	96.22	97.06	97.16	97.08	97.15	95.79
		Percent Collected Group weighted average	97.61	97.83	97.92	96.81	97.59	97.28
		Percent Collected Statewide weighted average	97.18	97.38	97.45	96.63	97.04	96.70
		Percent Collected Excluding Motor Vehicles	96.84	97.80	97.99	97.90	97.93	96.48
		Percent Collected Excluding Motor Vehicles Group weighted average	98.33	98.77	98.73	97.72	98.48	98.29
		Percent Collected Excluding Motor Vehicles Statewide	97.97	98.37	98.38	97.63	98.01	97.78
		Percent Collected Motor Vehicles Only	89.46	89.72	89.82	90.40	90.09	89.57
		Percent Collected Motor Vehicles Only Group weighted average	88.83	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 Uncollected	2,662,933	2,009,767	1,783,639	1,797,493	1,691,237
		Tax Rate Equivalent	0.0228	0.0177	0.0181	0.0188	0.0181	0.0000

	Debt Information		2009	2008	2007	2006	2005	2004
		Population Group	100,000 - 249,999	100,000 - 249,999	100,000 - 249,999	100,000 - 249,999	100,000 - 249,999	100,000 - 249,999
		Ratings:
		Fitch	AA-	AA-	AA-	AA-	AA-
		Moody's	Aa3	Aa3	Aa3	Aa3	Aa3	Aa3
		S & P	A+	A+	A+	A+	A+	A+

		General Obligation Debt (GO) where the taxing power of the entire County is pledged to satisfy the obligation. The figure does not include General Obligations of sub-divisions such as water districts even though such obligations may appear on the County's financial statements.
		Enterprise	$0	0	0	0	0	0
		General Government	79,025,000	85,185,000	90,395,000	95,650,000	100,975,000	58,605,000
		Total	79,025,000	85,185,000	90,395,000	95,650,000	100,975,000	58,605,000
		Total Per Capita	571	624	672	717	758	440
		Total Per Capita for the Population Group	769	650	624	604	570	526
		Total Per Capita Statewide	1,234	803	796	717	704	685
		Total per Assessed Valuation Adjusted for Current Year Sales	0.6539%	0.7262%	0.8725%	0.9869%	1.0524%	0.6294%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.7900%	0.6600%	0.6900%	0.7400%	0.7300%	0.7000%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	1.1300%	0.7500%	0.8000%	0.7900%	0.8200%	0.8400%
		Total Authorized but not Issued Including Enterprise Debt	23,365,000	0	0	23,365,000	23,365,000	45,300,000

		Installment Sales Purchases and Lease Obligations*
		--Enterprise*	$2,349,064	3,132,085	3,915,107	4,885,639	5,856,172	7,169,218
		--General Government*	16,986,658	10,348,230	8,682,345	4,770,755	6,936,854	5,338,361
		Total*	19,335,722	13,480,315	12,597,452	9,656,394	12,793,026	12,507,579
		* 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*	$19,335,722	13,480,315	12,597,452	9,656,394	12,793,026	12,507,579

County School Report Go to top of page			2009	2008	2007	2006	2005	2004


Sources of County Funding for Public School Capital Outlays:
	Restricted portions of local option sales taxes:
		Article 40 (30% restricted)	1,475,797	1,642,937	1,627,697	1,484,488	1,341,529	1,341,529
		Article 42 (60% restricted)	2,929,427	3,266,197	3,236,645	2,952,356	2,663,756	2,663,756
		Interest on restricted sales taxes
	Withdrawals from the State Public School Building Capital Fund		2,360,000	3,808,375	158,996	384,133
	Grants from Public School Building Bond Fund						-1,759	-1,759
	Net proceeds from public school debt financing:
		General obligation bonds					31,600,000	31,600,000
		Installment purchase contracts			6,000,000
		Interest on public school debt proceeds	21,777	61,949	284,392	1,288,149	221,344	221,344
	Unrestricted sources		6,121,506	9,862,755	8,610,748	6,791,155	1,852,320	1,852,320
	Portion of NC Lottery Proceds for Construction and Debt Service on Debt Issued After January 1, 2003
		Total Sources	15,053,507	21,244,742	21,848,449	12,900,281	37,677,190	37,677,190

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)			700,000	700,000	650,000	650,000
		Public school capital outlay	1,475,797	1,642,937	927,697	784,488	691,529	691,529
	Funded by Article 42 restricted local option sales taxes:
		Public school debt service (principal and interest)			1,755,000	1,825,000	1,785,000	1,785,000
		Public school capital outlay	3,198,027	4,259,591	1,407,140	647,317	896,994	896,994
	Funded by Public School Building Capital Fund:
		Public school debt service (principal and interest)	2,360,000	2,410,000
		Public school capital outlay		1,398,375	158,996	384,133
	Funded by Public School Building Bond Fund:
		Public school capital outlay					-1,759	-1,759
	Funded by other sources:
		Public school debt service (principal and interest)	7,950,165	7,123,800	6,658,470	6,791,155	1,852,320	1,852,320
		Public school capital outlay:
		From Capital Projects Funds	356,786	2,137,954	14,622,379	36,819,770	9,128,658	9,128,658
		From General Fund and all other funds	276,894	719,277
		Fair market value of assets donated to public school county
		Total Uses	15,617,669	19,691,934	26,229,682	47,951,863	15,002,742	15,002,742

Sources of county funding over (under) uses of county funding			-564,162	1,552,808	-4,381,233	-35,051,582	22,674,448	22,674,448

Add: Beginning Balance, July 1, Prior Year
	Unexpended restricted portions of local option sales taxes		268,600	1,261,994	1,187,489	707,450	244,835	244,835
	Unexpended proceeds from other sources restricted
		for public school capital outlay	1,778,833	1,835,160	8,220,869	43,752,490	-147,190	-147,190

Equals: Ending Balance, June 30, Current Year
	Total ending balance		1,483,271	2,047,433	5,027,125	9,408,358	22,772,093	22,772,093
	Total ending balance comprised of:
		Unexpended restricted portions of local option sales taxes		268,600	1,261,994	1,187,489	226,597	226,597
		Unexpended proceeds from other sources restricted
		for public school capital outlay	1,483,271	1,778,833	3,765,131	8,220,869	22,545,496	22,545,496

Additional Information:
	Average daily membership			20,632	20,700	20,732	20,592	20,617
	Adjusted unit-wide tax rate		0.5755	0.5755	0.5979	0.6199	0.6132	0.6300
	Weighted average adjusted unit-wide tax rate for population group		0.5830	0.6198	0.6199	0.6409	0.6291	0.6244
	Assessed valuation per student			549,913	474,991	459,972	453,553	451,603
	School bonds authorized and Unissued as of 3/31 of the following year


Annual Financial Information Report Detail Go to top of page			2009	2008	2007	2006	2005	2004
		Population at July 1st of the Previous Year	138,512	136,486	134,540	133,339	133,134	133,134
1A	Non GASB34	General Fund Assets
1B	FISCAL	General Fund Liabilities
2A	SUMMARY	Debt 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
1.5A	GASB34	Governmental Activities Assets	123,548,989	117,758,412	119,983,815	129,133,792	162,691,677	130,848,789
1.5B	FISCAL	Governmental Activities Liabilities	110,542,176	109,351,170	115,804,088	121,482,478	128,557,706	81,950,384
3.5A	SUMMARY	Business Type Activities Assets	26,761,892	26,361,057	18,134,110	17,272,268	16,909,795	16,956,228
3.5B		Business Type Activities Liabilties	7,015,354	6,743,614	5,412,798	5,037,735	4,633,152	4,265,496
6.5A		Fiduciary Funds Assets	434,470	292,465	368,304	189,769	149,112	124,214
6.5B		Fiduciary Funds Liabilties	434,470	292,465	368,304	189,769	149,112	124,214
10	PART 2	Current Collections Of Unit Wide Levy	66,929,086	65,445,802	60,262,110	59,260,613	57,105,779	56,204,842
11	TAX	Current Collections of Special Tax District	3,657,087	3,359,977	2,874,358	2,822,193	2,755,129	2,544,982
12	REVENUES	Prior Years' Levy Collections	1,433,784	1,367,054	1,483,130	1,552,471	2,209,187	1,670,227
13		Penalties and Interest	848,375	876,053	812,840	746,271	735,599	503,369
14		Collections of Tax Previously Written off	95,803	90,770	8,787	4,837	157	3,441
15		Animal Tax	27,755	28,800	32,432	37,997	38,779	44,294
16		Deed Stamp Excise Tax
17		Real Property Transfer Tax	280,396	468,464	581,631	505,582	421,187	366,801
18		Scrap Tire Disposal Tax	186,845	183,751	143,453	175,086	147,513	201,983
18.1		Solid Waste Disposal Tax	42,833
19		1% Local Government Option Sales Tax	6,742,955	7,898,613	7,626,568	7,720,198	8,053,140	7,552,746
20		1/2% Local Government Option Sales Tax (40)	4,919,324	5,476,458	5,425,657	4,948,292	4,307,220	4,471,765
21		1/2% Local Government Option Sales Tax (42)	4,882,379	5,443,662	5,394,409	4,920,593	4,281,146	4,439,594
21.1		1/2% Local Government Option Sales Tax (44)	2,035,827	4,094,379	4,042,836	3,923,906	3,688,374	4,235,043
22		Local Occupancy Tax	302,666	322,162	309,228	301,101	277,421	256,282
23		Prepared Food Tax
24		911 Charges	835,750	506,742	480,741	505,134	481,108	500,444
25		Gross Receipts Tax on Short Term Leased Vehicles	37,313	40,668	40,791	40,061	39,100	31,570
26		White Goods Disposal Tax	42,907	51,839	56,169	52,514	51,786	49,549
27		Privilege Licenses	14,521	14,247	14,989	16,802	16,793	18,036
28		Other Licenses	554,467	510,795	451,747	424,016	428,967	386,333
29		Payments in Lieu of Taxes - US Forest Serv
30	FEDERAL	Payments in Lieu of Taxes - TVA
31	INTERGOV	Payments in Lieu of Taxes - Other
32	REVENUES	Equitable Sharing of Fed. Forfeited Prop.	9,896	32,415	31,039	26,398	124,306	33,156
33		General Government	9,297	12,329		626,435
34		Public Safety	352,047	270,833	387,604	407,691	773,781	486,669
35		Transportation - Streets
36		Transportation - Mass Transit	233,450	242,212	256,298	148,843	6,494	47,467
36		Fed intergov airports
37		Transportation - Other Transportation
38		Environmental Protection	5,466	2,048	1,800
39		Econ. & Phys. Dev. - Housing/Comm. Dev.	114,439	133,619	29,353
39.1		Fed intergov sewers
40		Econ. & Phys. Dev. - All Other			26,078			2,000
41		Human Services: Health	2,203,477	2,003,760	1,838,444	1,754,987	1,791,756	1,660,888
42		Human Services: Mental Health
43		Human Services: Hospitals
44		Human Services: Social Services	12,059,996	11,342,909	10,721,626	10,619,162	10,175,737	9,592,501
45		Human Services: All Other	1,041,595	1,047,921	1,042,266	934,108	956,283	951,761
46		Culture and Recreation	17,030	10,825	15,000	84,719	425,581	72,857
46.5	STATE	NC Education Lottery Proceeds	2,145,000	2,602,529	1,929,971
47	INTERGOV	Payments in Lieu of Taxes - State
48	REVENUES	Controlled Substance Tax
49		Intangibles Tax Reimbursement
49.1		Transitional Hold Harmless Revenues					267,597
50		Wireless Enhanced 911 Service Charges		156,648	287,120	224,369	198,309	183,268
51		Beer and Wine Tax	348,181	352,298	347,400	339,561	345,242	334,667
52		Court Costs - Facilities, Jail and Arrest Fees	294,331	317,663	317,555	301,117	306,570	282,213
53		Public School Building Capital Fund	2,360,000	3,808,375	158,996	384,133
54		Public School building bond fund					472,152	-1,759
55		Food Stamp Purchases Tax Reimbursement
56		Inventories Tax Reimbursement
57		Senior Citizens Exemption - 50%
58		General Government	58,650	14,596		34,065	26,151	44,709
59		Public Safety	554,390	543,153	555,386	719,616	723,315	624,687
60		Transportation	328,706	1,285,602	821,351	352,046	949,063	995,811
61		Environmental Protection	58,615	21,476	37,062	21,870	31,614	6,300
62		Econ. & Phys. Dev. - Housing/Community Dev	26,431	67,318	261,352	70,824	74,498	289,205
62.1		State intergov - sewers
63		Econ. & Phys. Dev. - All Other	379,093	8,000			45,070	327,534
64		Human Services: Health	1,084,084	1,029,561	850,034	849,705	891,363	833,584
65		Human Services: Mental Health
66		Human Services: Hospitals
67		Human Services: Social Services	1,775,163	1,220,598	1,768,378	1,835,969	1,696,148	1,784,765
68		Human Services: All Other	2,000	2,000	2,000	2,000	2,000	2,000
69		Culture and Recreation	316,259	287,914	395,797	423,860	249,563	245,575
70	LOCAL	Other State Intergov.
71	INTERGOV	Payments in Lieu of Taxes - Local	20,682	20,774	16,935	18,356	17,822	19,391
72	REVENUES	General Government
73		Public Safety						12,695
74		Transportation	30,000
75		Environmental Protection
76		Economic And Physical Development	579,065	625,802	621,038	642,024	695,389	717,224
77		Human Services: Health, Mental Hlt & Hosp
78		Human Services: Social Services
79		Human Services: All Other
80	PERMITS	Culture And Recreation	153,000	153,000	153,000	153,000	153,000	153,000
81	& FEES	Building Permits	498,132	1,014,485	861,285	830,516	828,312	638,123
82		Register of Deeds	592,852	780,473	847,882	858,534	843,895	914,431
83		Inspection Fees
84		Concealed Handgun Permits	130,460	38,484	23,996	33,754	14,115	37,307
85		Other Permits	19,210	6,945	3,565	5,890	4,810	7,370
86	SALES &	Parking Revenues
87	SERVICES	Rents and Royalties	260,197	340,209	231,543	229,810	245,359	92,329
88		Airport	1,204,022	1,553,314	1,361,425	1,158,145	724,149	123,015
89		Fire Protection Charges
90		Solid Waste	5,088,872	3,799,990	3,782,331	3,685,942	3,035,130	2,709,658
91		Ambulance and Rescue Squad Charges	2,491,033	2,157,833	2,191,629	2,042,308	1,270,377	1,315,964
92		Cemeteries
93		Recreation Service Revenues	1,171,867	1,181,328	1,031,574	893,616	785,335	761,170
94		Library Service Revenues	113,357	112,428	112,242	100,069	91,001	80,562
95		Other Cultural and Rec Service Revenues	116,120	117,547	75,000	75,100	75,100	76,250
96		Client and Third Party Payments - Health	420,401	547,145	444,758	413,349	418,146	411,859
97		Client and Third Party Payments - Ment Hlth
98		Client and Third Party Payments - Soc Serv	71,579	44,351	44,311	46,522	43,920	42,629
99		Client and Third Party Payments - Cty Home
100	UTILITY	Mass Transit - County Operated	3,711	7,164	8,196	6,000	7,230	6,567
101	MISC.	Other Sales and Services	1,516,208	1,552,191	1,452,564	1,432,509	1,287,079	1,396,167
102	REVENUES	Water and Sewer Charges			332	8,065	235,992	416,459
103		Investment Earnings - Bond Proceeds		2,306	198,627	1,288,149	502,060	221,344
104		Investment Earnings - All Other Funds	1,810,165	3,336,425	3,019,115	1,782,774	1,140,600	562,546
105		Special Assessments
106		Private Contributions and Other Donations	405,862	2,592,511	2,469,285	535,492	985,362	791,162
107		Sales of Materials and Fixed Assets	301,338	511,405	734,234	372,414	183,966	156,312
108		Sale of Real Property	56,500	926,157	214,393	327,883	606,666	1,901,276
109		1 Cent and 5 Cent Bottle Tax	34,393	32,289	29,769	29,016	27,596	27,416
110		Mixed Drink Surcharge
111		ABC Profit Distribution	281,000	25,000	15,000		10,000	10,000
112		Other Miscellaneous Revenues	22,939	178,977	227,909	60,765	53,601	40,065
113		Proceeds of the Sale of Bonds & Notes					46,223,102	31,971,947
114		Proceeds of Capital Leases & Install Purch	9,254,000	3,800,000	6,587,000	1,129,000	4,429,690	1,058,952
115		Other
116	NON-REV	Fines and Forfeitures	1,273,051	1,616,193	1,363,615	1,300,489	1,414,018	1,117,968
117	RECEIPTS	School - Current Levy Collections
118		School - Prior Years' Levy Collections
119		Tax Collections for Other Units	25,478,398	24,821,765	22,128,808	21,025,860	19,883,095	17,441,108
120		Utilities Customers' Deposits
121		Deposits Other Than Utility
122		Prepaid Taxes	-35,561	-37,787	-99,164	-494,178	137,495	129,362
123		Prepaid Privilege Licenses
124		Assistance Passed Directly To Recipients	142,107,936	124,283,366	117,709,528	118,574,663	110,255,944	105,067,835
125A	PART 4	Governing Body - Salaries & Wages	63,025	63,728	63,577	63,724	62,509	62,086
125B	GENERAL	Governing Body - Other Direct	48,697	49,604	57,318	61,694	58,910	61,657
125C	GOVT	Governing Body - Construction
125D		Governing Body - Purchase of P,P&E
126A		Administration - Salaries & Wages	580,342	535,623	486,088	466,462	546,623	535,965
126B		Administration - Other Direct	225,180	217,454	278,589	250,963	190,586	179,404
126C		Administration - Construction
126D		Administration - Purchase of P,P&E						10,276
127A		Elections - Salaries & Wages	190,883	148,457	106,274	110,493	117,983	100,159
127B		Elections - Other Direct	198,250	239,223	88,802	709,509	216,263	99,497
127C		Elections - Construction
127D		Elections - Purchase of P,P&E				60,070	11,995
128A		Finance - Salaries & Wages	534,851	559,578	489,225	499,824	491,065	475,703
128B		Finance - Other Direct	325,228	342,532	289,007	306,792	270,203	233,416
128C		Finance - Construction
128D		Finance - Purchase of P,P&E					10,363
129A		Taxes - Salaries & Wages	1,143,865	1,132,239	1,115,038	1,068,958	1,039,640	1,036,432
129B		Taxes - Other Direct	1,061,146	1,076,277	982,217	989,908	751,196	666,278
129C		Taxes - Construction
129D		Taxes - Purchase of P,P&E			8,595	16,925		5,000
130A		Legal - Salaries & Wages
130B		Legal - Other Direct	127,526	112,049	132,530	157,260	68,627	78,204
130C		Legal - Construction
130D		Legal - Purchase of P,P&E
131A		Register of Deeds - Salaries & Wages	347,398	370,948	357,593	349,116	337,552	305,354
131B		Register of Deeds - Other Direct	246,007	240,196	276,976	273,872	247,071	254,129
131C		Register of Deeds - Construction
131D		Register of Deeds - Purchase of P,P&E	10,776		9,338		50,810	30,783
132A		Public Buildings - Salaries & Wages	583,642	568,666	513,042	538,601	509,348	503,853
132B		Public Buildings - Other Direct	1,638,202	1,569,341	1,358,391	1,474,964	1,430,772	1,386,866
132C		Public Buildings - Construction
132D		Public Buildings - Purchase of P,P&E	183,687	73,086	96,910	120,632	160,810	99,008
133A		Court Facilities - Salaries & Wages	48,715	47,357	45,836	44,524	43,873	43,162
133B		Court Facilities - Other Direct	361,864	334,568	339,129	263,870	291,430	249,690
133C		Court Facilities - Construction
133D		Court Facilities - Purchase of P,P&E	25,762	61,430	9,535		132,070
134A		Central Services - Salaries & Wages	703,721	657,199	601,335	589,503	579,171	524,164
134B		Central Services - Other Direct	1,040,805	908,080	774,238	624,191	726,633	500,931
134C		Central Services - Construction
134D		Central Services - Purchase of P,P&E	238,969	157,699	31,143	668,730	149,937	375,126
135A		Gen. Govt. All Other - Salaries & Wages
135B		Gen. Govt. All Other - Other Direct	274,889	114,143	129,791	351,598	288,626	273,443
135C		Gen. Govt. All Other - Construction
135D		Gen. Govt. All Other - Purchase of P,P&E	55,000	120,757		134,333	94,000
136A	PUBLIC	Sheriff & Communications - Salaries & Wages	5,023,802	4,803,627	4,500,726	4,362,191	4,035,218	3,930,420
136B	SAFETY	Sheriff & Communications - Other Direct	3,071,392	2,912,047	2,485,415	2,516,671	2,556,988	2,154,930
136C		Sheriff & Communications - Construction
136D		Sheriff & Communications - Purchase of P,P&E	465,494	590,872	1,193,926	395,779	635,184	418,168
137A		Jail - Salaries & Wages	2,056,959	1,920,679	1,713,341	1,652,842	1,581,583	1,568,963
137B		Jail - Other Direct	2,487,579	2,357,669	1,736,040	1,491,769	1,477,082	1,344,819
137C		Jail - Construction	3,154,977	572,349
137D		Jail - Purchase of P,P&E		52,180	78,403	6,969	6,110	18,818
138A		Emergency Communications - Salaries & Wages	852,416	851,662	722,609	692,409	665,842	612,125
138B		Emergency Communications - Other Direct	923,489	918,656	971,736	960,272	979,520	943,183
138C		Emergency Communications - Construction
138D		Emergency Communications - Purchase of P,P&E	479,144	92,285	610,744	33,937	14,204	418,725
139A		Emergency Management - Salaries & Wages	246,397	212,273	169,063	164,509	148,041	151,577
139B		Emergency Management - Other Direct	258,621	268,430	277,078	253,785	569,233	404,557
139C		Emergency Management - Construction
139D		Emergency Management - Purchase of P,P&E		122,388	50,500	99,484	228,080	298,096
140A		Fire - Salaries & Wages
140B		Fire - Other Direct	3,682,000	3,382,756	2,896,473	2,842,436	2,777,959	2,561,475
140C		Fire - Construction
140D		Fire - Purchase of P,P&E
141A		Inspectors - Salaries & Wages	624,756	564,188
141B		Inspectors - Other Direct	291,576	271,935
141C		Inspectors - Construction
141D		Inspectors - Purchase of P,P&E	57,455	30,938
142A		Rescue Units - Salaries & Wages	2,103,904	1,982,577	1,857,990	1,707,580	1,647,910	1,532,663
142B		Rescue Units - Other Direct	1,735,400	1,631,220	1,412,202	1,222,721	1,161,284	1,037,800
142C		Rescue Units - Construction	503,931	673,214
142D		Rescue Units - Purchase of P,P&E	253,402	496,389	292,780		182,767	407,920
143A		Animal Control - Salaries & Wages	291,399	282,386	249,992	230,254	221,581	210,129
143B		Animal Control - Other Direct	239,191	215,715	202,299	207,238	189,172	175,049
143C		Animal Control - Construction
143D		Animal Control - Purchase of P,P&E	40,833		16,000	16,894	35,780	70,578
144A		Med Examiner/Coroner - Salaries & Wages
144B		Med Examiner/Coroner - Other Direct	11,700	10,100	12,000	8,700	10,825	14,401
144C		Med Examiner/Coroner - Construction
144D		Med Examiner/Coroner - Purchase of P,P&E
145A		Pub. Safety All Other - Salaries & Wages				34,424	33,241	31,510
145B		Pub. Safety All Other - Other Direct	134,873	136,467	145,547	154,546	131,332	130,827
145C		Pub. Safety All Other - Construction
145D		Pub. Safety All Other - Purchase of P,P&E
146A	TRANS	Improvements Subdivisions and Streets - Salaries & Wages
146B	PORTATION	Improvements 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	247,100	220,392	206,873	194,783	129,964
148B		Airport - Other Direct	1,003,666	1,474,642	1,057,513	1,106,759	741,538	324,512
148C		Airport - Construction
148D		Airport - Purchase of P,P&E	8,933	1,316,013	1,153,933	1,313,482	805,124	567,676
149A		Mass Transit-County - Salaries & Wages	71,680	67,200	69,648	70,667	68,863	66,885
149B		Mass Transit-County - Other Direct	367,468	333,652	325,912	218,585	209,041	204,521
149C		Mass Transit-County - Construction
149D		Mass Transit-County - Purchase of P,P&E	91,610	157,875	162,413	223,506		56,366
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
152A	ENVIRON	Solid Waste - Salaries & Wages	1,052,890	987,019	731,446	740,524	698,172	685,982
152B	MENTAL	Solid Waste - Other Direct	1,869,638	1,632,196	1,241,875	1,147,404	1,022,338	1,417,683
152C	PROTECT.	Solid Waste - Construction
152D		Solid Waste - Purchase of P,P&E	247,194	553,712	443,045	601,071	4,933,342
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			671,007	575,808	551,792	490,835
155B		Environ. All Other - Other Direct			416,355	259,450	627,954	586,835
155C		Environ. All Other - Construction
155D		Environ. All Other - Purchase of P,P&E			61,803	15,147
156A	ECON &	Planning & Zoning - Salaries & Wages	384,294	339,738	298,462	293,368	279,050	280,372
156B	PHYS	Planning & Zoning - Other Direct	251,821	229,353	141,628	145,923	188,030	176,669
156C	DEVELOP.	Planning & Zoning - Construction
156D		Planning & Zoning - Purchase of P,P&E		6,850		11,645		23,168
157A		Economic Development - Salaries & Wages
157B		Economic Development - Other Direct	838,017	761,946	2,620,378	2,487,692	2,633,019	2,690,785
157C		Economic Development - Construction	379,743					173,479
157D		Economic Development - Purchase of P,P&E		500,000	452,734	379,361	141,570	586,961
158A		Community Development - Salaries & Wages
158B		Community Development - Other Direct	140,870	232,436	294,205	70,824	77,998
158C		Community Development - Construction
158D		Community Development - Purchase of P,P&E
159A		Agriculture Extension - Salaries & Wages	3,649	8,568	83,249	158,355	141,144	134,444
159B		Agriculture Expansion - Other Direct	264,465	297,966	185,197	108,713	101,625	106,848
159C		Agriculture Expansion - Construction
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 & Wages	34,975	30,295	35,110	28,954	28,108	28,216
161B		Econ. Dev. All Other - Other Direct	43,139	30,364	25,763	21,675	21,778	35,582
161C		Econ. Dev. All Other - Construction
161D		Econ. Dev. All Other - Purchase of P,P&E	13,786
162A	HUMAN	Health - Salaries & Wages	3,368,584	3,008,234	2,809,709	2,721,153	2,731,699	2,648,415
162B	SERVICES	Health - Other Direct	2,299,880	2,216,296	1,854,781	1,732,569	1,730,374	1,667,440
162C		Health - Construction
162D		Health - Purchase of P,P&E	5,520	21,352	52,626	25,000	16,452	156,681
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 & Wages	6,896,503	6,573,178	6,250,186	6,080,660	5,747,029	5,628,772
164B		Administration - Other Direct	4,267,290	4,226,094	3,842,958	3,849,811	3,832,146	3,771,303
164C		Administration - Construction	1,722,395	134,074
164D		Administration - Purchase of P,P&E			18,892	233,306
165B		Assistance Programs - Other Direct	7,741,616	6,604,987	6,612,547	6,603,985	6,266,731	6,040,595
166B		Hospital-County - Other Direct
167B		Hospital-Private - Other Direct
168A		Other Human Services - Salaries & Wages	31,529	28,451	34,682	33,420	32,426	31,873
168B		Other Human Services - Other Direct	17,238	7,223	12,182	13,494	12,716	12,548
168C		Other Human Services - Construction
168D		Other Human Services - Purchase of P,P&E
169A		Legal Aid - Salaries & Wages
169B		Legal Aid - Other Direct
169C		Legal Aid - Construction
169D		Legal Aid - Purchase of P,P&E
170A		Human Serv. All Other - Salaries & Wages	596,145	599,288	555,618	523,125	502,090	489,499
170B		Human Serv. All Other - Other Direct	1,115,392	1,162,887	1,061,866	1,003,496	1,088,910	1,006,587
170C		Human Serv. All Other - Construction
170D		Human Serv. All Other - Purchase of P,P&E
171A	CULTURE	Recreation & Parks - Salaries & Wages	1,116,356	1,080,506	1,048,041	1,033,141	946,606	894,854
171B	AND	Recreation & Parks - Other Direct	1,222,879	1,186,890	1,024,496	1,011,327	941,011	894,886
171C	RECREAT.	Recreation & Parks - Construction			10,766	464,929	2,005,457	307,903
171D		Recreation & Parks - Purchase of P,P&E	131,839	188,234	667,981	365,686	305,276	140,626
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	45,000	45,000	35,000	33,950	35,000	59,950
173C		Museums - Construction
173D		Museums - Purchase of P,P&E
174A		Libraries - Salaries & Wages	1,601,027	1,593,449	1,544,881	1,541,870	1,457,220	1,318,754
174B		Libraries - Other Direct	1,351,231	1,343,785	1,291,225	1,287,766	1,138,466	1,105,636
174C		Libraries - Construction			3,544	157,704	574,735	2,156,504
174D		Libraries - Purchase of P,P&E	41,490	71,750	71,970	18,528	24,621	41,937
175A		All Other - Salaries & Wages
175B		All Other - Other Direct	218,793	139,876	126,115	124,996	113,131	112,337
175C	UTILITY	All Other - Construction
175D		All Other - Purchase of P,P&E					10,205
176A		Water & Sewer - Salaries & Wages
176B		Water & Sewer - Other Direct
176C		Water & Sewer - Construction
176D		Water & Sewer - Purchase of P,P&E
177B	DEBT	Water & Sewer - Interest & Fees	141,498	178,835	222,293	268,351	318,906	385,586
177D	SERVICE	Water & Sewer - Principal	807,064	807,064	994,575	994,575	1,143,293	1,277,691
178B		Public School - Interest & Fees	3,750,165	3,923,800	3,885,393	3,991,155	2,352,992	1,852,320
178D		Public School - Principal	6,560,000	5,610,000	5,455,000	5,325,000	3,240,000	2,435,000
179B		Comm/Tech College - Interest & Fees
179D		Comm/Tech College - Principal
180B		Hospital - Interest & Fees
180D		Hospital - Principal
181B		All Other - Interest & Fees	209,038	126,671	219,373	307,003	397,938	443,585
181D		All Other - Principal	2,136,337	2,417,288	2,580,443	2,752,381	3,045,159	2,319,219
182B	PENSION	Direct Benefit Program - Other Direct
183B	FRINGE	Fringe Benefits Unallocated
184B	BENEFITS	Separation Allowance - Law Enforcement	113,414	109,002	99,537	76,293	83,470	85,788
185B		Separation Allowance - Other Employees
186B		Supplemental Retirement - Law Enforcement	223,296	214,397	199,935	198,451	186,728	178,844
187B		Other
188A	INTERGOV	Medicaid Payments Cty - Recipient
188B	EXPEND	Medicaid Payments Cty - Item Number
188C		Medicaid Payments Cty - Amount	2,854,410	5,588,668	6,907,999	6,977,554	6,306,883	5,493,026
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	1,228,725	1,292,871	1,268,289	1,303,388	1,222,490	1,242,717
191A		Education - School Current Exp - Recipient
191B		Education - School Current Exp - Item Number
191C		Education - School Current Exp - Amount	34,535,069	33,065,288	30,530,388	26,869,157	26,905,190	26,895,646
192A		Education - School Capital Outlay - Recipient
192B		Education - School Capital Outlay - Item #
192C		Education - School Capital Outlay - Amount	5,307,504	10,158,134	17,116,212	38,635,708	26,307,218	10,715,422
193A		Education - Comm College - Current Recipient
193B		Education - Comm College - Current - Item #
193C		Education - Comm College - Current - Amount	1,781,190	1,707,560	1,665,323	1,522,183	1,422,065	1,455,803
194A		Education - Comm College - Cap Outlay - Recipient
194B		Education - Comm College - Cap Outlay - Item
194C		Education - Comm College - Cap Outlay - Amount	948,637	398,988	248,532	238,973	235,096	230,486
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	597,813	595,709	593,189	592,436	591,016	590,836
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	NC Dept of Juvenile Justice	NC Dept of Juvenile Justice	NC Dept of Juvenile Justice	NC Dept of Juvenile Justice	NC Dept of Juvenile Justice	N C Department of Juvenile Justice
200B		Other - Item Number	137	137	137	137	137	137
200C		Other - Amount	77,608	143,557	192,096	128,856	175,510	119,032
201A		Other - Recipient	DHHS, Mecklenberg County, Wake Forest University - Medical	DHHS, Mecklenberg County, Wake Forest University - Medical	DHHS, Mecklenberg County, Wake Forest University - Medical	DHHS, Mecklenberg County, Wake Forest University - Medical
201B		Other - Item Number	144	144	144	144	144	144
201C		Other - Amount	64,400	62,500	65,600	35,875	61,575	58,050
202A		Other - Recipient	NC DENR	NC DENR	NC DENR	NC DENR		NC DENR
202B		Other - Item Number	161	161	161	161	161	161
202C		Other - Amount	49,747	50,200	44,212	39,736	35,848	33,379
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
205	PART 6	Current year's levy -- Excluding motor vehicles	64,479,099	62,054,203	56,297,644	54,735,585	53,378,254	53,222,749
206	OTHER	Current year's levy -- Motor vehicles (only)	5,923,112	6,273,040	6,424,670	6,773,143	5,905,311	5,890,289
207	DATA	Uncollected Taxes - Curr Year's Levy Exclude Motor Vehicles	2,038,829	1,364,620	1,129,832	1,147,124	1,105,899	1,875,785
208		Uncollected Taxes - Curr Year's Levy Motor Vehicles	624,104	645,147	653,807	650,369	585,338	614,129
209		Percentage of Taxes Collected All Property %	96.22	97.06	97.16	97.08	97.15	95.79
210		Percentage of Taxes Collected Exclude Motor Vehicles %	96.84	97.80	97.99	97.90	97.93	96.48
211		Percentage of Taxes Collected Motor Vehicles %	89.46	89.72	89.82	90.40	90.09	89.57
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
215A	PART 7	Cash On Hand & in Bank - Debt Service Fund
215B	CASH &	Cash On Hand & in Bank - Construction Bond			2,234,760	11,534,118	47,198,841	24,227,268
215C	INVEST	Cash On Hand & in Bank - All Other Funds	59,787,423	54,513,477	47,771,383	45,395,993	41,473,953	37,465,492
216A	PART 8-A	Appropriations Made During FY - B(1) - B(7)		500,000		60,000	158,857	645,000
216B		Expenditures Made During FY - B(1) - B(7)		500,000		1,770	147,197	586,961
217		Investment in Property - B(1) - B(4)	2,593,863	2,608,212	2,883,086	2,921,935	3,052,525	2,933,668
218		Amount Expended During FY - B(5) and B(7)				1,770	28,340	363,935
219		Amount of Tax Revenues Taken Into Account
220A	PART 8-B	Opening Balance(s) White Goods Account Designated	134,739	356,430	431,066	401,327	369,029	339,683
220B		Opening Balance(s) White Goods Account Undesignated
221		Total Revenue Credited to white Goods Account	42,907	51,839	58,878	58,011	53,703	51,478
222A		Total Expenditures for Operations	31,342	27,601	27,231	28,272	21,405	22,132
222B		Total Expenditures for Capital Improvements		245,929	106,283
222C		Expenditures for illegal dump cleanups
223A		Ending Balance in White Goods Account Designated	146,304	134,739	356,430	431,066	401,327	369,029
223B		Ending Balance in White Goods Account Undesignated
224B		The Amount of White Goods Tax Actually Received	42,907	51,839	56,169	52,514	51,786	49,549
225B		Amount in 218 that would have been received if 100% eligible	42,907	51,839	56,169	52,514	51,786	49,549
226		Calculate Threshold Amount.	10,727	12,960	14,042	13,129	12,947	12,387
227		Total Tonnage of White Goods Scrap Metal Collected	57	372	160	260	152	146
228		Name of Recycler or Disposal Facility
229A	PART 9	Amount - Total Revenues & Other Financing Sources	147,509,736	151,205,386	139,135,160	127,106,147	177,790,239	150,583,757
229B	FISCAL	Amount - Subtract Refunding Debt Proceeds					6,635,000
229C	SUMMARY	Amount - Subtract Interfund Transfers In	1,215,102	2,750,015	252,436	828,000	645,457	1,629,408
229D		Amount - Net Revenues Per AFIR	146,294,634	148,455,371	138,882,724	126,278,147	170,509,782	148,954,349
		Calculated amount	146,294,634	148,455,371	138,882,724	126,278,147	170,509,782	148,954,349
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
230A		Amount - Total Expend & Other Financing Uses	142,955,782	143,665,554	142,384,821	159,370,613	152,377,907	121,375,138
230B		Amount - Subtract Pymts to Refunded Debt Agent					6,621,320
230C		Amount - Subtract Interfund Transfers Out	1,215,102	2,750,015	252,436	828,000	645,457	1,910,470
230D		Amount - Net Expenditures Per AFIR	141,740,680	140,915,539	142,132,385	158,542,613	145,111,130	119,464,668
		Calculated amount	141,740,680	140,915,539	142,132,385	158,542,613	145,111,130	119,464,668
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

950	PART 10	Official	Leslie E. Heidrick
951	CERTI-	Title	Finance Director
952	FICATION	Date	12/15/2009	11/21/2008	01/04/2008	01/11/2007	01/23/2006	01/14/2005
953		Contact	Wendi Heglar
954		Title	Assistan Finance Director
955		Telephone	704-216-8173
956		Fax #	704-216-8110

Financial Graphs and Comparisons

Analysis of Available Fund Balance: General Fund
Analysis of Property Tax Collection %
Analysis of General Obligation Debt
Analysis of Revenue (5 years)
Analyis of Revenue (most recent fiscal year)
Analysis of Expenditures by Function
Analysis of Expenditures by Object

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Analysis of Available Fund Balance: General Fund

	2005	2006	2007	2008	2009
County	27.10%	26.23%	22.88%	23.99%	25.57%
Pop. Group	17.91%	18.09%	19.24%	18.26%	19.33%
Statewide	24.31%	24.18%	23.53%	20.15%	20.62%

Rowan County
Population Group for 1999: 100,000 and Above

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2005 2006 2007 2008 2009

County 97.15% 97.08% 97.16% 97.06% 96.22%

Pop. Group 97.59% 96.81% 97.92% 97.83% 97.61%

Statewide 97.04% 96.63% 97.45% 97.38% 97.18%

Rowan County

Population Group for 1999: 100,000 and Above

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2005 2006 2007 2008 2009

County 758 717 672 624 571

Pop. Group 570 604 624 650 769

Statewide 704 717 796 803 1,234

Rowan County

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

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2005 2006 2007 2008 2009

Property Taxes 451 462 465 497 500

Other Taxes 35 37 37 40 43

Sales Tax 153 161 167 168 134

Sales & Services 62 76 80 84 90

Intergovernmental 161 157 170 202 192

Debt Proceeds 380 8 49 28 67

Other Miscellaneous 39 46 64 69 30

Total 1,281 947 1,032 1,088 1,056

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2009
2009

Category Total
Per Capita

Property Taxes $69,307,048
$500

Other Taxes 5,982,540
43

Sales Tax 18,580,485
134

Sales & Services 12,457,367
90

Intergovernmental 26,560,343
192

Debt Proceeds 9,254,000
67

Other Miscellaneous 4,152,851
30

Total $146,294,634
$1,056

Population Group: 100,000 and Above

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2009
2009

Category Total
Per Capita

Education $42,572,400
$307

Debt Service 13,604,102
98

Human Services 32,743,040
236

General Government 10,258,430
74

Public Safety 29,327,400
212

Other 13,235,308
96

Total $141,740,680
$1,023

Population Group: 100,000 and Above

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2009
2009

Category Total
Per Capita

Salaries & Wages $30,800,807
$222

Capital Outlay 8,111,940
59

Other Operating 55,382,830
400

Public School Capital 5,307,504
38

Public School Current 34,535,069
249

Other 7,602,530
55

Total $141,740,680
$1,023

Population Group: 100,000 and Above

Last Updated 3/15/2010 8:44:04 AM

	2005	2006	2007	2008	2009
County	97.15%	97.08%	97.16%	97.06%	96.22%
Pop. Group	97.59%	96.81%	97.92%	97.83%	97.61%
Statewide	97.04%	96.63%	97.45%	97.38%	97.18%

Rowan County
Population Group for 1999: 100,000 and Above

	2009	2009
Category	Total	Per Capita
Property Taxes	$69,307,048	$500
Other Taxes	5,982,540	43
Sales Tax	18,580,485	134
Sales & Services	12,457,367	90
Intergovernmental	26,560,343	192
Debt Proceeds	9,254,000	67
Other Miscellaneous	4,152,851	30
Total	$146,294,634	$1,056

Population Group: 100,000 and Above

North CarolinaDepartment of State TreasurerFinancial InformationRowan County

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Rowan County