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



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




Avery County





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

Revenues by Source







Property Taxes$14,829,87214,648,40514,274,81213,778,22313,299,06412,505,141


Other Taxes2,109,4871,922,1912,317,4922,371,1361,827,2791,898,757


Sales Tax3,715,7853,611,2084,726,4226,008,2265,411,2294,883,310


Sales & Services903,1621,070,370868,174985,020959,6711,196,809


Intergovernmental4,026,3363,571,4813,265,5253,585,8094,820,2368,646,179


Debt Proceeds05,000,000025,2542,000,0000


Other Miscellaneous634,516368,469705,3641,383,8561,634,4631,117,110


Total$26,219,15830,192,12426,157,78928,137,52429,951,94230,247,306










Expenditures by Function







Education$11,728,3556,236,2545,232,7835,474,6155,655,6804,820,002


Debt Service1,596,6991,336,1981,784,8551,802,4951,730,6601,987,367


Human Services4,333,8864,054,6524,242,8415,081,0055,606,7455,877,088


General Government2,854,1282,786,8632,717,1992,718,7983,333,0742,630,966


Public Safety11,606,9707,425,8556,675,5606,406,5585,931,2715,220,305


Other3,867,2184,069,4254,294,4363,645,0114,165,1807,084,108


Total$35,987,25625,909,24724,947,67425,128,48226,422,61027,619,836










Expenditures by Object







Salaries & Wages$6,718,2456,495,0556,269,1205,822,4245,411,4774,972,488


Capital Outlay4,497,6241,905,5941,659,3721,229,8453,334,6646,413,463


Other Operating10,097,4659,111,9019,145,4479,776,4919,185,4548,882,998


Public School Capital7,308,0842,016,2341,050,2631,457,1151,841,3801,254,202


Public School Current4,024,0003,921,0003,896,0003,742,0003,564,5003,336,000


Other3,341,8382,459,4632,927,4723,100,6073,085,1352,760,685


Total$35,987,25625,909,24724,947,67425,128,48226,422,61027,619,836










Per Capita Revenues by Source







Property Taxes$832802775753731694


Other Taxes118105126130101105


Sales Tax209197256328298271


Sales & Services515847545366


Intergovernmental226195177196265480


Debt Proceeds0273011100


Other Miscellaneous362038769062


Total$1,4721,6501,4191,5381,6481,678










Per Capita Expenditures by Function







Education$658341285299312267


Debt Service9073979995110


Human Services243222230278309326


General Government160152147149183146


Public Safety652406362350326290


Other217222233199229393


Total$2,0201,4161,3541,3741,4541,532










Per Capita Expenditures by Object







Salaries & Wages$377355340318298276


Capital Outlay2531049067183356


Other Operating566499497534506492


Public School Capital410110578010170


Public School Current226214211205196185


Other188134159170170153


Total$2,0201,4161,3541,3741,4541,532










Group Average Per Capita Revenues by Source







Property Taxes$603$600$572$555$515$518


Other Taxes757378827778


Sales Tax130137182213205195


Sales & Services202198193188170165


Intergovernmental328326305306316337


Debt Proceeds92701714512891


Other Miscellaneous413757888971


Total$1,471$1,441$1,404$1,577$1,500$1,455










Group Average Per Capita Expenditures by Function







Education$246$232$270$320$304$226


Debt Service10410098998995


Human Services310309326368350343


General Government157152161169177184


Public Safety346309302314280247


Other313302318323286296


Total$1,476$1,404$1,475$1,593$1,486$1,391










Group Average Per Capita Expenditures by Object







Salaries & Wages$448$434$419$402$362$345


Capital Outlay151110155198187170


Other Operating580577558566523538


Public School Capital60448413913665


Public School Current174177174168157152


Other636285120121121


Total$1,476$1,404$1,475$1,593$1,486$1,391











Number of Reporting (AFIR) Counties in Group262626252626


Average Population of Group16,02615,75715,73315,98715,64215,539








General Fund
Go to top of page
201120102009200820072006

General Fund revenues$23,954,508 23,280,451 24,276,031 26,048,637 25,752,737 27,618,549

General Fund expenditures23,254,064 21,471,599 22,633,126 22,691,627 21,484,492 23,726,508

Operating transfers in320,597 0 0 797,666 0 226,958

Operating transfers out640,000 3,223,957 3,208,517 3,992,307 1,027,521 4,928,036

Proceeds from capital leases and installment purchases0 0 0 25,254 0 0

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses$381,041 (1,415,105)(1,565,612)187,623 3,240,724 (809,037)










Fund balance available (FBA):







In dollars$10,183,689 6,811,567 8,354,925 9,430,005 9,257,295 6,266,099


FBA as a % of GF Net Expenditures:







Unit's FBA %42.62%27.58%32.33%35.37%41.12%21.87%


Group weighted average FBA %27.99%22.59%20.76%23.24%24.53%26.88%


State weighted average FBA %23.41%21.07%20.57%20.25%21.33%20.74%


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








Enterprise Funds:
Go to top of page







None













Combined financial results:







Working capital







Net income































Cash, Investments and Financing
Go to top of page
201120102009200820072006











Population at July 1st of the Previous Year17,812 18,303 18,428 18,292 18,174 18,030


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


Cash & Investments at June 30th20,266,016 28,434,477 23,635,170 22,109,415 18,712,432 15,535,437


Investment Earnings42,213 54,745 381,753 878,781 910,607 605,723


Tax Rate Equivalent0.0009 0.0013 0.0093 0.0223 0.0244 0.0239


Tax Rate Equivalent Group weighted average0.0048 0.0041 0.0150 0.0341 0.0417 0.0324


Tax Rate Equivalent Statewide weighted average0.0035 0.0055 0.0137 0.0283 0.0350 0.0245


Latest year of Revaluation 2010 2006 2006 2006 2006 2002


January 1, Prior Year Assessed Valuation4,550,952,325 4,226,628,319 4,102,270,467 3,942,909,677 3,732,379,609 2,539,399,925


Tax Rate0.3700 0.3900 0.3900 0.3900 0.3800 0.5300


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


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio97.41 93.30 71.07 71.07 100.00 72.36


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


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


Assessed Valuation adjusted for Assessed to Sales Ratio4,671,955,985 4,530,148,252 5,772,154,871 5,547,924,127 3,732,379,609 3,509,397,354


Tax Rate Adjusted0.3604 0.3639 0.2772 0.2772 0.3800 0.3835


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


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected95.37 95.57 96.96 97.31 98.03 96.91


Percent Collected Group weighted average94.53 94.79 94.94 95.50 95.80 95.61


Percent Collected Statewide weighted average97.19 97.15 97.13 97.38 97.45 96.63


Percent Collected Excluding Motor Vehicles95.97 95.68 97.20 98.13 98.40 98.25


Percent Collected Excluding Motor Vehicles Group weighted average95.21 95.52 95.85 96.61 97.00 96.89


Percent Collected Excluding Motor Vehicles Statewide97.91 97.90 97.94 98.37 98.38 97.63


Percent Collected Motor Vehicles Only 70.79 92.83 91.40 70.58 93.13 76.90


Percent Collected Motor Vehicles Only Group weighted average84.04 84.54 84.12 83.82 83.81 83.51


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


Tax Uncollected686,559 659,726 438,329 365,174 261,228


Tax Rate Equivalent0.0151 0.0156 0.0107 0.0093 0.0070 0.0000










Debt Information2011 2010 2009 2008 2007 2006


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


Ratings:







Fitch







Moody'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 Group80 95 110 125 140 157


Total Per Capita Statewide809 837 842 803 796 717


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 Average0.0700%0.0800%0.0800%0.0900%0.1200%0.1600%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.7900%0.7900%0.7400%0.7500%0.8000%0.7900%


Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$0 00000


--General Government*9,392,89310,469,6706,553,8657,959,2969,339,2888,584,606


Total*9,392,89310,469,6706,553,8657,959,2969,339,2888,584,606


* 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*$9,392,893 10,469,6706,553,8657,959,2969,339,2888,584,606








County School Report
Go to top of page
201120102009200820072006


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)286,979283,888343,408334,358299,703299,703


Article 42 (60% restricted)548,751488,670593,841661,392594,127594,127


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund191,34593,655




Grants from Public School Building Bond Fund






NC Lottery Proceeds






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts
5,000,000





Interest on public school debt proceeds5,7571,315




Unrestricted sources5,623,299
1,813,4682,196,7162,232,6362,232,636


Total Sources6,656,1315,867,5282,750,7173,192,4663,126,4663,126,466









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)286,979283,888343,408334,358299,703299,703


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)548,751488,670593,841661,392594,127594,127


Public school capital outlay






Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay191,34593,655




Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)760,969545,084763,205739,601978,434978,434


Public school capital outlay:







From Capital Projects Funds6,561,0841,416,234444,060347,188990,202990,202


From General Fund and all other funds747,000600,000606,2031,109,927264,000264,000


Fair market value of assets donated to public school county







Total Uses9,096,1283,427,5312,750,7173,192,4663,126,4663,126,466









Sources of county funding over (under) uses of county funding-2,439,9972,439,997












Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes






Unexpended proceeds from other sources restricted







for public school capital outlay2,439,997













Equals: Ending Balance, June 30, Current Year






Total ending balance
2,439,997




Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes







Unexpended proceeds from other sources restricted







for public school capital outlay
2,439,997












Additional Information:






Average daily membership2,2252,2882,3452,3472,1252,411

Adjusted unit-wide tax rate0.36040.36390.27720.27720.38000.3835

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

Assessed valuation per student2,045,3721,847,3031,749,3691,679,9791,756,4141,053,256

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






Department of Revenue Lottery Allocation138,032279,687138,03239,90729,455








Annual Financial Information Report Detail
Go to top of page
201120102009200820072006


Population at July 1st of the Previous Year17,81218,30318,42818,29218,17418,030
1.5AGASB34Governmental Activities Assets47,879,76846,154,40830,178,59336,236,33036,207,36028,549,705
1.5BFISCAL Governmental Activities Liabilities13,906,52013,253,2798,272,7129,741,31211,227,91310,115,080
3.5ASUMMARYBusiness Type Activities Assets





3.5B
Business Type Activities Liabilties





6.5A
Fiduciary Funds Assets142,6701,0257,6509,25248,65324,727
6.5B
Fiduciary Funds Liabilties
1,0257,6509,25248,65324,727
10PART 2Current Collections Of Unit Wide Levy14,086,55914,203,20313,969,12113,205,51313,007,50712,071,448
11TAXCurrent Collections of Special Tax District 1,770,6981,561,7711,523,7981,463,0991,049,1751,010,622
12REVENUESPrior Years' Levy Collections624,573328,762196,491484,163194,261337,932
13
Penalties and Interest118,740116,440109,20088,54797,29695,761
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax239,586261,357365,471607,989554,681666,437
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax21,65720,37419,36620,41919,39622,871
18.1
Solid Waste Disposal Tax12,87913,0398,556


19
1% Local Government Option Sales Tax1,835,8031,749,9001,834,5732,386,4532,249,6932,005,300
20
1/2% Local Government Option Sales Tax (40)956,596946,2941,144,6941,114,5271,099,605999,009
21
1/2% Local Government Option Sales Tax (42)914,585814,450989,7341,102,3201,088,281990,211
21.1
1/2% Local Government Option Sales Tax (44)8,801100,564757,4211,404,926973,650888,790
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges

329,748194,677185,482190,168
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax

3,2227,0037,5748,659
27
Privilege Licenses





28
Other Licenses64,66765,65067,33177,94910,971
29
Payments in Lieu of Taxes - US Forest Serv123,155133,058157,48262,44262,83162,854
30FEDERALPayments in Lieu of Taxes - TVA39,40040,02234,76338,02034,44729,287
31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government





34
Public Safety87,24977,89088,17269,49465,14935,562
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection





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





39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health





42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services1,366,3741,318,1651,217,2841,101,0451,084,8391,010,623
45
Human Services: All Other765,557564,360499,285961,3571,235,041947,972
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State1,6501,9001,4501,250

48REVENUESControlled Substance Tax562525,0982,9795,3442,497
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues402,959198,590



50
Wireless Enhanced 911 Service Charges


67,160115,104112,471
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)300,622300,622



50.2
ETSF Interest Income2,0652,266



51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees71,85385,74288,25975,95166,17764,210
53
Public School Building Capital Fund





54
Public School building bond fund





58
General Government





59
Public Safety112,219128,28856,00371,126380,405847,477
60
Transportation430,845408,325395,622682,172700,495230,083
61
Environmental Protection28,21422,20222,73622,647120,0063,508,051
62
Econ. & Phys. Dev. - Housing/Community Dev

47,26269,792350,701420,253
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other




15,549
64
Human Services: Health



278,6771,040,808
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services





68
Human Services: All Other244,950248,509238,934254,567217,320227,753
69
Culture and Recreation

376,125


70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety49,16841,29037,05028,6221,071
74
Transportation





75
Environmental Protection





76
Economic And Physical Development


77,185102,62984,702
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services




6,027
79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds154,161153,725171,435210,207213,675210,945
83
Inspection Fees126,990106,696122,809224,492247,663251,804
84
Concealed Handgun Permits9,2507,91011,0656,2156,1534,795
85
Other Permits1,1441,1351,4251,235855620
86SALES &Parking Revenues





87SERVICESRents and Royalties1
1,12812,40913,53722,134
88
Airport





89
Fire Protection Charges





90
Solid Waste265,657252,217300,947277,049328,775242,614
91
Ambulance and Rescue Squad Charges569,940662,922500,202610,186549,019889,540
92
Cemeteries





93
Recreation Service Revenues59,97059,15338,56222,73022,48817,093
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health





97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv5,22950,60723,40328,21241,6368,529
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services2,36545,4713,93234,4344,21616,899
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds42,21354,745381,753878,781910,607605,723
105
Special Assessments





106
Private Contributions and Other Donations





107
Sales of Materials and Fixed Assets15,99328,6625,86913,660158,62328,329
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax6,8107,0687,4797,8727,7388,356
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues16,1258,5283,52941,39489,1496,538
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch
5,000,000
25,2542,000,000
115
Other261,830




116NON-REVFines and Forfeitures





117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units68,00665,94274,13079,80488,02885,103
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients18,142,16717,717,25918,422,75216,465,14416,963,42018,201,338
125APART 4Governing Body - Salaries & Wages60,33758,25856,87666,11368,63262,813
125BGENERALGoverning Body - Other Direct160,62289,87788,46681,40473,40366,937
125CGOVTGoverning Body - Construction





125D
Governing Body - Purchase of P,P&E
2,5431,9052,250
2,484
126A
Administration - Salaries & Wages104,022100,99398,15894,70389,28383,872
126B
Administration - Other Direct53,72749,81248,59350,24246,75545,619
126C
Administration - Construction





126D
Administration - Purchase of P,P&E1,009
10,30030,152

127A
Elections - Salaries & Wages92,844112,088103,58190,61272,32569,853
127B
Elections - Other Direct61,215103,75061,77168,80659,90578,345
127C
Elections - Construction





127D
Elections - Purchase of P,P&E2,136698
5,86215,9901,075
128A
Finance - Salaries & Wages190,976170,050189,464164,793158,470130,238
128B
Finance - Other Direct125,86696,399114,83192,31893,70785,222
128C
Finance - Construction





128D
Finance - Purchase of P,P&E15,88110,14811,0119197,2315,014
129A
Taxes - Salaries & Wages367,199376,488367,417342,802308,754290,733
129B
Taxes - Other Direct322,248308,850282,185263,861250,252231,960
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E59,66776,54918,78012,6386,6102,413
130A
Legal - Salaries & Wages





130B
Legal - Other Direct70,17272,52056,29768,90269,74698,328
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages103,764123,980128,629120,536118,934114,932
131B
Register of Deeds - Other Direct284,747302,568329,483419,563400,933491,756
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E15,671
6,3734,57210,652
132A
Public Buildings - Salaries & Wages179,005171,568140,797134,329126,994118,151
132B
Public Buildings - Other Direct505,164472,540496,285432,869428,066368,964
132C
Public Buildings - Construction


79,367632,622216,531
132D
Public Buildings - Purchase of P,P&E68,75878,164100,36480,878285,61157,947
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct5,0685,6045,6337,9127,6347,779
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E4,0303,416
2,395565
134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct





134C
Central Services - Construction





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





135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct





135C
Gen. Govt. All Other - Construction





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





136APUBLICSheriff & Communications - Salaries & Wages978,891907,912852,787797,448650,453551,986
136BSAFETYSheriff & Communications - Other Direct702,013588,231558,161562,466399,309366,047
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E92,802114,801140,856185,002123,78685,994
137A
Jail - Salaries & Wages296,783301,636276,151265,488243,200220,299
137B
Jail - Other Direct366,868376,142311,904310,893268,487253,787
137C
Jail - Construction3,346,579367,39514,325


137D
Jail - Purchase of P,P&E59919,5361,6493,7402,3123,177
138A
Emergency Communications - Salaries & Wages

412,542380,656365,241333,670
138B
Emergency Communications - Other Direct

296,944275,640240,276261,168
138C
Emergency Communications - Construction



118,323111,638
138D
Emergency Communications - Purchase of P,P&E

41,18017,504170,2736,226
138.1B
Emergency Telephone Service Fund (ETSF) Operation82,55284,740



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp7,65725,130



139A
Emergency Management - Salaries & Wages47,07045,06050,25574,06469,78663,469
139B
Emergency Management - Other Direct42,23532,96728,03041,73532,17633,925
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E6,4303,4412,1241,85238,51546,523
140A
Fire - Salaries & Wages





140B
Fire - Other Direct46,54841,37941,65147,73351,04038,226
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages199,979205,754197,782199,891182,131165,842
141B
Inspectors - Other Direct127,083119,519120,706137,078114,339154,297
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E4,3563,145
17,83810,5009,654
142A
Rescue Units - Salaries & Wages998,042955,937895,161719,383744,719712,891
142B
Rescue Units - Other Direct757,891717,268664,634598,215565,235565,351
142C
Rescue Units - Construction6,5209,6202,0711,8353,5793,898
142D
Rescue Units - Purchase of P,P&E185,467103,15998,896168,18540,988123,080
143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct59,22559,22559,22557,50054,45049,500
143C
Animal Control - Construction





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





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct3,90019,00010,50010,10020,30013,725
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages432,287417,706



145B
Pub. Safety All Other - Other Direct241,727232,950



145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E123,535982



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 & Wages304,733281,396285,883278,200240,553236,765
149B
Mass Transit-County - Other Direct261,466236,490238,487241,402206,138204,026
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E123,67089,51073,627219,200692,36736,894
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 & Wages559,084543,880535,037496,220462,442449,098
152BMENTALSolid Waste - Other Direct1,111,337967,848976,0931,158,331807,338754,793
152CPROTECT.Solid Waste - Construction215,482744,750104,439


152D
Solid Waste - Purchase of P,P&E120,972143,172153,347120,88467,12543,192
153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct58,50466,98566,78224,13223,78121,597
153C
Drainage & Watershed - Construction



76,4143,228,962
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 & Wages56,20654,26953,50950,94147,52344,900
155B
Environ. All Other - Other Direct39,12834,28931,09730,84625,19724,656
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages





156BPHYSPlanning & Zoning - Other Direct





156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct3,717



15,549
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct
14,0424,0444,965164,72011,141
158C
Community Development - Construction

47,41774,237533,2361,297,720
158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages123,710125,471125,922122,262120,594105,275
159B
Agriculture Expansion - Other Direct161,585139,519129,982207,393231,346201,307
159C
Agriculture Expansion - Construction

230


159D
Agriculture Expansion - Purchase Of P,P&E4,0486,6275,87710,5605,37011,217
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 Direct1,4001,40018,100


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


75,605445,6821,094,417
162D
Health - Purchase of P,P&E





163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct92,40092,40092,40088,00080,00075,000
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages1,027,088977,943959,823933,867869,049800,953
164B
Administration - Other Direct667,070575,644538,688542,217456,686455,963
164C
Administration - Construction





164D
Administration - Purchase of P,P&E12,84725,03911,06429,55615,091999
165B
Assistance Programs - Other Direct897,649866,344787,434934,442957,818863,404
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages15,85515,61415,22614,79312,63817,368
168B
Other Human Services - Other Direct3,4253,3023,8433,7952,8614,598
168C
Other Human Services - Construction





168D
Other Human Services - Purchase of P,P&E1,065
1,127

947
169A
Legal Aid - Salaries & Wages





169B
Legal Aid - Other Direct17,08016,55920,93019,36424,16822,327
169C
Legal Aid - Construction





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





170A
Human Serv. All Other - Salaries & Wages371,939366,783354,106329,504324,487301,909
170B
Human Serv. All Other - Other Direct791,432670,319586,181840,9221,011,169766,226
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E4,98212,7715,35021,1416,93611,309
171ACULTURE Recreation & Parks - Salaries & Wages208,431182,269170,014145,819135,26997,471
171BANDRecreation & Parks - Other Direct203,444159,983158,952145,386121,281115,692
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E73,46164,998807,06063,67324,88612,152
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 Direct3,0003,0003,0903,0003,0003,000
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages





174B
Libraries - Other Direct78,28078,28078,28076,00066,00061,306
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct45,56032,0605,56087,60065,60048,800
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 & Fees519,922233,447295,023355,358413,560483,896
178D
Public School - Principal1,076,7771,084,1951,405,4311,379,9921,245,3171,388,367
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees
29026,3389,2497,60611,529
181D
All Other - Principal
18,26658,06357,89664,177103,575
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement

3,744


185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement45,41843,89841,60638,96431,67835,310
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount15,25416,475419,642798,6981,041,3591,092,822
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 - Amount128,850129,251173,130139,099118,88593,734
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount4,024,0003,921,0003,896,0003,742,0003,564,5003,336,000
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount7,308,0842,016,2341,050,2631,457,1151,841,3801,254,202
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount273,831267,820255,320245,500219,800199,800
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount122,44031,20031,20030,00030,00030,000
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount280,140279,140266,640302,130232,178265,739
196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount6,8107,0687,2577,8727,7389,373
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 - Amount2,404,5131,629,3221,552,6761,493,3481,390,1751,010,622
199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount70,00010,000160,000


200A
Other - RecipientAvery County Airport AuthorityAvery County Airport AuthorityAvery County AirportAvery County Airport AuthorityAvery County AirportAvery County Airport Authority
200B
Other - Item Number175175175175175175
200C
Other - Amount40,00089,18761,60783,96045,00058,595
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 vehicles14,465,75414,314,26213,835,86713,166,00612,306,96711,660,089
206OTHERCurrent year's levy -- Motor vehicles (only)354,113569,132598,984405,427934,959784,426
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles583,128618,932386,818245,891196,996203,956
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles103,43140,79451,511119,28364,232181,200
209
Percentage of Taxes Collected All Property %95.3795.5796.9697.3198.0396.91
210
Percentage of Taxes Collected Exclude Motor Vehicles %95.9795.6897.2098.1398.4098.25
211
Percentage of Taxes Collected Motor Vehicles %70.7992.8391.4070.5893.1376.90
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 Fund





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





215CINVESTCash On Hand & in Bank - All Other Funds20,266,01628,434,47723,635,17022,109,41518,712,43215,535,437
216APART 8-AAppropriations Made During FY - B(1) - B(7)





216B
Expenditures Made During FY - B(1) - B(7)





217
Investment in Property - B(1) - B(4)





218
Amount Expended During FY - B(5) and B(7)





219
Amount of Tax Revenues Taken Into Account





220APART 8-BOpening Balance(s) White Goods Account Designated





220B
Opening Balance(s) White Goods Account Undesignated51,18047,75621,219-20,206-38,326-38,671
221
Total Revenue Credited to white Goods Account36,19026,94846,26961,66837,43819,771
222A
Total Expenditures for Operations21,37823,52419,73220,24319,31819,426
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 Undesignated65,99251,18047,75621,219-20,206-38,326
224B
The Amount of White Goods Tax Actually Received

3,2227,0037,5748,659
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected389
252453505389
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources27,179,75540,209,62338,135,92832,927,49730,988,10035,175,342
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In960,59710,017,49911,978,1394,789,9731,036,1584,928,036
229D
Amount - Net Revenues Per AFIR26,219,15830,192,12426,157,78928,137,52429,951,94230,247,306


Calculated amount26,219,15830,192,12426,157,78928,137,52429,951,94230,247,306


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses36,947,85335,926,74636,925,81329,918,45527,458,76832,547,872
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out960,59710,017,49911,978,1394,789,9731,036,1584,928,036
230D
Amount - Net Expenditures Per AFIR35,987,25625,909,24724,947,67425,128,48226,422,61027,619,836


Calculated amount35,987,25625,909,24724,947,67425,128,48226,422,61027,619,836


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







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







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







Gallons (in millions) billed-water







Gallons (in millions) billed-sewer







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







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







Total amount billed in dollars-water.







Total amount billed in dollars-sewer.







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







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







Number of residential accounts billed-water.







Number of residential accounts billed-sewer.







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







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














950PART 10OfficialTimothy W. Greene
951CERTI-TitleFinance Officer
952FICATIONDate12/05/201111/23/201011/05/200911/05/200810/31/200711/07/2006
953
ContactTimothy W. Greene
954
TitleFinance Officer
955
Telephone828-733-8200
956
Fax #828-733-8209



Financial Graphs and Comparisons


Go to top of page
Analysis of Available Fund Balance:  General Fund

20072008200920102011
County41.12%35.37%32.33%27.58%42.62%
Pop. Group24.53%23.24%20.76%22.59%27.99%
Statewide21.33%20.25%20.57%21.07%23.41%






Avery County




Population Group for 1999: 24,999 and Below

Go to top of page
Analysis of Property Tax

20072008200920102011
County98.03%97.31%96.96%95.57%95.37%
Pop. Group95.80%95.50%94.94%94.79%94.53%
Statewide97.45%97.38%97.13%97.15%97.19%






Avery County


Population Group for 1999: 24,999 and Below

Go to top of page
Analysis of General Obligation Debt

20072008200920102011
County00000
Pop. Group1401251109580
Statewide796803842837809






Avery County


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

Go to top of page
Analysis of Revenue

20072008200920102011
Property Taxes731753775802832
Other Taxes101130126105118
Sales Tax298328256197209
Sales & Services5354475851
Intergovernmental265196177195226
Debt Proceeds110102730
Other Miscellaneous9076382036
Total1,6481,5381,4191,6501,472

Go to top of page
Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$14,829,872
$832
Other Taxes2,109,487
118
Sales Tax3,715,785
209
Sales & Services903,162
51
Intergovernmental4,026,336
226
Debt Proceeds0
0
Other Miscellaneous634,516
36
Total$26,219,158
$1,472





Population Group: 24,999 and Below

Go to top of page
Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$11,728,355
$658
Debt Service1,596,699
90
Human Services4,333,886
243
General Government2,854,128
160
Public Safety11,606,970
652
Other3,867,218
217
Total$35,987,256
$2,020




Population Group: 24,999 and Below


Go to top of page
Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$6,718,245
$377
Capital Outlay4,497,624
253
Other Operating10,097,465
566
Public School Capital7,308,084
410
Public School Current4,024,000
226
Other3,341,838
188
Total$35,987,256
$2,020




Population Group: 24,999 and Below


Last Updated 3/25/2013 10:08:08 AM