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



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




Buncombe County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$153,395,608151,593,812147,418,433143,650,901139,141,442113,228,462


Other Taxes26,095,52225,659,71525,402,39927,447,73928,096,06724,459,324


Sales Tax45,361,23543,782,91650,925,81260,208,15558,306,55453,778,856


Sales & Services24,259,16524,799,18226,494,71525,546,83622,856,70825,307,393


Intergovernmental59,257,18956,143,85255,350,95148,730,37646,320,82256,138,121


Debt Proceeds57,339,65260,693,89500046,208,983


Other Miscellaneous7,095,29422,074,91023,176,15513,489,52014,279,08610,802,294


Total$372,803,665384,748,282328,768,465319,073,527309,000,679329,923,433










Expenditures by Function







Education$95,882,61778,680,71173,812,84675,896,72690,268,26778,307,493


Debt Service31,042,35651,732,81825,550,72924,881,70627,606,05524,171,633


Human Services81,664,50080,380,75981,442,48790,634,97281,680,08178,455,027


General Government31,116,69538,599,92627,963,47630,385,86728,310,18625,181,157


Public Safety80,067,09866,764,77263,347,61465,660,53862,172,47458,527,576


Other36,540,56138,184,21844,420,70739,756,70029,582,95235,238,372


Total$356,313,827354,343,204316,537,859327,216,509319,620,015299,881,258










Expenditures by Object







Salaries & Wages$103,313,658100,940,712103,521,09799,004,39587,256,40681,242,681


Capital Outlay27,102,67925,208,68315,283,86418,391,33418,816,15716,182,475


Other Operating127,463,726147,099,272116,223,936120,587,283108,468,467110,032,419


Public School Capital34,264,13117,379,45311,197,87012,331,79532,247,57526,529,278


Public School Current53,333,34053,139,15453,944,17450,378,08647,471,29143,523,215


Other10,836,29310,575,93016,366,91826,523,61625,360,11922,371,190


Total$356,313,827354,343,204316,537,859327,216,509319,620,015299,881,258










Per Capita Revenues by Source







Property Taxes$641658648636629522


Other Taxes109111111122127113


Sales Tax190190223267263248


Sales & Services101108116113103117


Intergovernmental248244243216209259


Debt Proceeds240263000213


Other Miscellaneous3096102606550


Total$1,5591,6701,4431,4141,3961,522










Per Capita Expenditures by Function







Education$401340324336407361


Debt Service130225112110125112


Human Services341349357402369362


General Government130168123135128116


Public Safety335290278291281270


Other153166195176134163


Total$1,4901,5381,3891,4501,4441,384










Per Capita Expenditures by Object







Salaries & Wages$432438454439394375


Capital Outlay11310967828575


Other Operating534639510533490508


Public School Capital143754955146122


Public School Current223231237223214201


Other454672118115103


Total$1,4901,5381,3891,4501,4441,384










Group Average Per Capita Revenues by Source







Property Taxes$659$675$662$632$599$581


Other Taxes454647525352


Sales Tax145148176217218205


Sales & Services102102107110109120


Intergovernmental216216281265250242


Debt Proceeds106223234207291133


Other Miscellaneous443954718064


Total$1,317$1,449$1,561$1,554$1,600$1,397










Group Average Per Capita Expenditures by Function







Education$411$454$568$530$505$463


Debt Service181178173152148137


Human Services275288360368362368


General Government113112118118112112


Public Safety212207210203193178


Other143150174162154148


Total$1,335$1,389$1,603$1,533$1,474$1,406










Group Average Per Capita Expenditures by Object







Salaries & Wages$269$277$289$282$271$263


Capital Outlay9188110948880


Other Operating540547552530505500


Public School Capital86122224201196172


Public School Current287296303295282265


Other6259125131132126


Total$1,335$1,389$1,603$1,533$1,474$1,406











Number of Reporting (AFIR) Counties in Group262626252524


Average Population of Group247,941242,758238,338238,611231,141230,654








General Fund
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201120102009200820072006

General Fund revenues$249,613,099 247,745,045 251,527,938 256,550,773 246,360,973 215,928,827

General Fund expenditures242,455,912 235,684,511 240,224,822 244,279,691 217,894,369 204,391,424

Operating transfers in291,811 1,700,830 1,065,710 5,510,564 714,633 303,707

Operating transfers out7,277,123 13,875,477 10,500,776 17,628,950 24,137,397 5,161,504

Proceeds from capital leases and installment purchases0 233,635 0 0 0 0

Other items160,672 105,720 131,219 20,107 141,441 114,962

Excess of revenues and other sources over (under) expenditures and other uses$332,547 225,242 1,999,269 172,803 5,185,281 6,794,568










Fund balance available (FBA):







In dollars$52,180,066 50,940,052 52,256,067 46,578,265 47,834,281 43,981,586


FBA as a % of GF Net Expenditures:







Unit's FBA %20.89%20.43%20.84%17.78%19.76%20.99%


Group weighted average FBA %22.01%19.50%19.31%18.41%19.35%18.20%


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


Number of Reporting Counties in Group (Audit)27 27 26 25 25 24








Enterprise Funds:
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Other Golf Solid Waste













Combined financial results:







Working capital$0 $20,816,783 $12,307,506 $12,333,373 $13,598,107 $12,767,551


Net income0 261,979 1,097,897 2,790,889 1,840,317 (818,886)


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year239,179 230,421 227,875 225,609 221,320 216,738


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


Cash & Investments at June 30th142,628,525 144,614,052 145,702,571 135,310,229 127,769,140 103,699,804


Investment Earnings909,657 879,903 3,683,668 7,316,068 6,843,533 2,904,775


Tax Rate Equivalent0.0031 0.0030 0.0131 0.0269 0.0261 0.0153


Tax Rate Equivalent Group weighted average0.0039 0.0062 0.0141 0.0285 0.0343 0.0233


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


Latest year of Revaluation 2006 2006 2006 2006 2006 2002


January 1, Prior Year Assessed Valuation29,074,629,895 28,913,350,441 28,222,084,911 27,241,629,859 26,195,106,618 18,925,154,140


Tax Rate0.5250 0.5250 0.5250 0.5250 0.5300 0.5900


Tax Rate Group weighted average0.6317 0.6318 0.6359 0.6827 0.6857 0.6884


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio93.53 93.56 83.60 83.60 98.91 82.61


Assessment -to-Sales Ratio Group Average101.50 98.50 91.68 90.78 90.41 93.11


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


Assessed Valuation adjusted for Assessed to Sales Ratio31,085,886,769 30,903,538,308 33,758,474,774 32,585,681,650 26,483,779,818 22,909,035,395


Tax Rate Adjusted0.4910 0.4912 0.4389 0.4389 0.5242 0.4874


Tax Rate Adjusted Group weighted average0.6412 0.6223 0.5830 0.6198 0.6199 0.6409


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected98.67 98.63 98.71 99.13 99.15 98.90


Percent Collected Group weighted average97.68 97.65 97.61 97.83 97.92 96.81


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


Percent Collected Excluding Motor Vehicles98.99 98.96 99.10 99.54 99.55 99.42


Percent Collected Excluding Motor Vehicles Group weighted average98.37 98.36 98.34 98.77 98.73 97.72


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


Percent Collected Motor Vehicles Only 93.00 92.88 92.72 93.37 93.63 93.78


Percent Collected Motor Vehicles Only Group weighted average88.09 88.00 88.79 88.02 89.89 88.09


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


Tax Uncollected2,037,552 2,079,614 1,907,324 1,248,334 1,183,519


Tax Rate Equivalent0.0070 0.0072 0.0068 0.0046 0.0045 0.0000










Debt Information2011 2010 2009 2008 2007 2006


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


Ratings:







Fitch







Moody'sAa1Aa1Aa2Aa2Aa2Aa2


S & PAA+AA+AA+AAAAAA











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$100,000 200,000 300,000 950,000 1,310,000 1,680,000


General Government58,430,000 64,835,000 67,560,000 75,515,000 84,160,000 92,845,000


Total58,530,000 65,035,000 67,860,000 76,465,000 85,470,000 94,525,000


Total Per Capita245 282 298 339 386 436


Total Per Capita for the Population Group611 667 675 650 624 604


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.1883%0.2104%0.2010%0.2347%0.3227%0.4126%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.6200%0.6600%0.6100%0.6600%0.6900%0.7400%


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 Debt051,6660000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$12,245,447 13,465,43414,712,81615,906,8391,312,9281,499,717


--General Government*169,529,553125,039,56681,712,18495,608,16189,197,07296,132,503


Total*181,775,000138,505,00096,425,000111,515,00090,510,00097,632,220


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




Revenue Bond Debt 18,470,000 20,465,000 22,410,000 11,315,000 13,135,000 14,890,000


Total Debt Listed Above*$200,245,000 158,970,000118,835,000122,830,000103,645,000112,522,220








County School Report
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201120102009200820072006


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)2,601,5402,536,8112,665,8382,948,4102,538,2002,538,200


Article 42 (60% restricted)6,685,7366,050,7365,245,5685,820,5755,017,0885,017,088


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund2,355,9852,415,920133,095115,0091,699,7101,699,710

Grants from Public School Building Bond Fund






NC Lottery Proceeds
89,9673,420,811



Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts3,800,00036,535,000

34,062,78934,062,789


Interest on public school debt proceeds46,32050,699238,881598,758478,274478,274

Unrestricted sources12,882,24711,938,08916,665,17415,782,92013,582,48513,582,485


Total Sources28,371,82859,617,22228,369,36725,265,67257,378,54657,378,546









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)







Public school capital outlay2,601,5402,536,8112,777,0612,743,1812,136,2232,136,223

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay6,685,7366,050,7365,726,3145,324,9974,240,5634,240,563

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay2,355,9852,505,887133,095115,0091,699,7101,699,710

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)13,003,46012,382,4222,000,000




Public school capital outlay:







From Capital Projects Funds

2,561,4001,969,43818,489,36918,489,369


From General Fund and all other funds22,620,8706,286,0191,420,8112,179,170



Fair market value of assets donated to public school county







Total Uses47,267,59129,761,87514,618,68112,331,79526,565,86526,565,865









Sources of county funding over (under) uses of county funding-18,895,76329,855,34713,750,68612,933,87730,812,68130,812,681









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes3,199,4843,199,4843,791,4533,090,646487,905487,905

Unexpended proceeds from other sources restricted







for public school capital outlay49,141,90819,286,56177,915,13665,682,06645,395,33645,395,336









Equals: Ending Balance, June 30, Current Year






Total ending balance30,246,14549,141,90891,665,82278,615,94376,208,01776,208,017

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes3,199,4843,199,4843,199,4843,791,4531,666,4071,666,407


Unexpended proceeds from other sources restricted







for public school capital outlay30,246,14549,141,90892,257,79177,915,13675,029,51575,029,515









Additional Information:






Average daily membership30,03929,86729,94129,89629,86629,789

Adjusted unit-wide tax rate0.49100.49120.43890.43890.52420.4874

Weighted average adjusted unit-wide tax rate for population group0.64120.62230.58300.61980.61990.6409

Assessed valuation per student967,896968,070942,590911,213877,088635,307

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






Department of Revenue Lottery Allocation1,783,9903,679,1141,783,990509,798380,689








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year239,179230,421227,875225,609221,320216,738
1.5AGASB34Governmental Activities Assets348,611,734311,967,176267,614,044266,590,589251,101,679254,683,653
1.5BFISCAL Governmental Activities Liabilities282,010,283238,219,457200,347,958203,588,368205,487,038223,654,449
3.5ASUMMARYBusiness Type Activities Assets76,221,91278,219,12580,626,96582,692,05364,994,52364,460,690
3.5B
Business Type Activities Liabilties31,859,07733,417,55232,920,57536,083,56021,167,92222,474,122
6.5A
Fiduciary Funds Assets2,799,2612,619,6412,639,5512,987,3222,812,1382,992,227
6.5B
Fiduciary Funds Liabilties2,799,2612,619,6412,639,5512,987,3222,812,1382,992,227
10PART 2Current Collections Of Unit Wide Levy150,959,520149,601,173145,745,096142,007,524137,837,684111,707,336
11TAXCurrent Collections of Special Tax District 14,554,91014,641,79814,211,55013,599,62912,937,24210,439,955
12REVENUESPrior Years' Levy Collections1,681,7601,165,4711,014,5011,055,042588,886951,227
13
Penalties and Interest754,328827,168658,836588,335714,872569,899
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax2,225,1722,291,1562,338,2893,798,1955,128,2334,947,326
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax272,644251,936238,854248,655232,138219,972
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax25,249,97624,199,58927,286,50230,656,11829,888,55827,911,924
20
1/2% Local Government Option Sales Tax (40)8,671,8028,456,0388,886,1259,828,0329,388,7278,460,667
21
1/2% Local Government Option Sales Tax (42)11,142,89510,084,5608,742,6149,700,9589,265,8778,361,813
21.1
1/2% Local Government Option Sales Tax (44)296,5621,042,7296,010,57110,023,0479,763,3929,044,452
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax6,882,3656,259,7926,218,0036,842,2006,569,2625,971,049
23
Prepared Food Tax





24
911 Charges

42,427697,2741,337,6771,239,413
25
Gross Receipts Tax on Short Term Leased Vehicles451,401404,884327,528339,300327,624316,477
26
White Goods Disposal Tax68,45373,64870,92485,27590,66484,850
27
Privilege Licenses26,35525,27520,89023,16521,12021,085
28
Other Licenses1,614,2221,711,2261,933,9341,814,0461,452,1071,219,197
29
Payments in Lieu of Taxes - US Forest Serv81,99381,349110,53449,21149,68949,971
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government358,62681,60142,71222,66622,713369,205
34
Public Safety3,094,100270,843156,305409,610880,034549,975
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation180,640174,702



38
Environmental Protection1,142,529




39
Econ. & Phys. Dev. - Housing/Comm. Dev.130,777518,041500,701447,014335,882255,879
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other2,903,0423,567,6492,460,8952,201,4312,188,2878,310,487
41
Human Services: Health3,238,3254,052,7232,921,7842,794,1132,424,8281,934,543
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services28,311,18028,187,82825,312,91117,046,39116,586,59715,541,996
45
Human Services: All Other





46
Culture and Recreation77,231165,60573,132133,24548,32893,133
46.5STATENC Education Lottery Proceeds
89,9673,420,811


47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges

1,886,731850,415379,533
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)1,717,2101,717,210



50.2
ETSF Interest Income31,32629,091



51
Beer and Wine Tax567,649182,153578,842585,049566,408550,336
52
Court Costs - Facilities, Jail and Arrest Fees437,611469,729524,262536,630509,913518,874
53
Public School Building Capital Fund2,355,9852,415,920133,0951,150,099530,5931,180,836
54
Public School building bond fund





58
General Government32,42953,35325,00029,376
433,846
59
Public Safety677,4331,193,3802,474,4471,410,8191,460,8062,904,658
60
Transportation764,763577,018999,9021,002,805895,128847,799
61
Environmental Protection


48,7509,05042,515
62
Econ. & Phys. Dev. - Housing/Community Dev45,58942,939215,14769,614

62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other


92,2031,124,2823,466,905
64
Human Services: Health 1,339,7521,271,0191,344,8591,298,608985,4031,681,409
65
Human Services: Mental Health




140,439
66
Human Services: Hospitals





67
Human Services: Social Services5,262,7335,135,3445,311,1562,433,8832,496,8292,971,159
68
Human Services: All Other1,413,920768,6241,991,02012,128,94711,125,96510,567,512
69
Culture and Recreation275,857246,800245,485263,503270,709289,852
70LOCALOther State Intergov.150,457




71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government715,751742,981865,034646,633639,308727,665
73
Public Safety2,202,7792,171,285623,2621,309,4921,123,6021,084,363
74
Transportation1,407,2181,401,9741,348,0711,223,4351,180,4271,228,888
75
Environmental Protection





76
Economic And Physical Development24,5196,9139,00052,656
-10,000
77
Human Services: Health, Mental Hlt & Hosp284,857527,811252,351448,929461,797387,381
78
Human Services: Social Services30,908




79
Human Services: All Other

1,523,50244,84924,71118,495
80PERMITS Culture And Recreation





81& FEESBuilding Permits1,209,509899,8301,240,6931,603,5421,727,5302,201,329
82
Register of Deeds1,428,0351,537,1901,493,4561,954,3812,197,2761,957,845
83
Inspection Fees





84
Concealed Handgun Permits17,78019,59528,110


85
Other Permits





86SALES &Parking Revenues663,860606,56188,146
2,590
87SERVICESRents and Royalties1,734,3581,760,3531,124,2721,122,5641,415,279879,592
88
Airport





89
Fire Protection Charges





90
Solid Waste6,587,5126,086,4366,598,2417,179,4746,707,9656,184,018
91
Ambulance and Rescue Squad Charges6,134,8895,250,2465,892,8924,590,8163,973,2654,387,994
92
Cemeteries





93
Recreation Service Revenues372,484335,252343,611328,933360,67851,972
94
Library Service Revenues317,280311,286431,162341,362347,375344,018
95
Other Cultural and Rec Service Revenues534,8151,384,151564,56428,47114,63611,566
96
Client and Third Party Payments - Health4,853,9035,844,0707,483,2517,608,8176,923,0657,679,372
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv480,987613,102736,043633,015247,121706,346
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services2,579,0772,607,7253,232,5333,713,3842,864,7345,062,515
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds425,24515,518,96212,995,598757,438826,0531,578,740
104
Investment Earnings - All Other Funds909,657879,9033,683,6687,316,0686,843,5332,904,775
105
Special Assessments





106
Private Contributions and Other Donations

66,468183,528485,045613,408
107
Sales of Materials and Fixed Assets1,460,672115,224155,739219,405150,883150,420
108
Sale of Real Property


80,107324,763534,054
109
1 Cent and 5 Cent Bottle Tax78,39775,70974,30073,77968,72367,130
110
Mixed Drink Surcharge211,508266,000275,000329,059321,220250,547
111
ABC Profit Distribution





112
Other Miscellaneous Revenues131,219442,394584,085972,2131,334,060544,046
113
Proceeds of the Sale of Bonds & Notes57,339,65260,693,895


46,208,983
114
Proceeds of Capital Leases & Install Purch





115
Other1,223,2722,320,1032,579,038


116NON-REVFines and Forfeitures952,3691,145,6491,500,2971,574,8761,574,9571,431,122
117RECEIPTSSchool - Current Levy Collections7,946,9187,755,6877,714,4717,532,7887,347,0446,700,913
118
School - Prior Years' Levy Collections



41,195
119
Tax Collections for Other Units66,751,23765,304,81963,604,37260,817,84359,033,62142,520,132
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes107,168113,763287,33850,612107,052924,257
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients348,278,697322,319,333297,005,111273,191,862257,714,296239,928,794
125APART 4Governing Body - Salaries & Wages688,168659,174661,827675,192493,189494,659
125BGENERALGoverning Body - Other Direct216,721306,979345,059372,923342,881337,204
125CGOVTGoverning Body - Construction17,617




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




28,172
126A
Administration - Salaries & Wages1,307,9921,205,7411,196,4841,196,395930,259799,803
126B
Administration - Other Direct285,204279,522355,232472,864431,752372,425
126C
Administration - Construction





126D
Administration - Purchase of P,P&E1,650,50111,888,377


64,450
127A
Elections - Salaries & Wages628,907574,329657,242542,146581,349522,076
127B
Elections - Other Direct382,340523,156460,706568,223308,120341,681
127C
Elections - Construction





127D
Elections - Purchase of P,P&E
110,889

1,168,055381,342
128A
Finance - Salaries & Wages1,932,9211,811,8661,580,5791,501,3951,433,4861,543,075
128B
Finance - Other Direct619,054504,649386,220410,363441,376310,189
128C
Finance - Construction





128D
Finance - Purchase of P,P&E

36,491460,14837,882738,356
129A
Taxes - Salaries & Wages3,293,7743,386,9963,464,6923,408,4813,375,5023,105,709
129B
Taxes - Other Direct963,209629,499637,575631,877517,259593,752
129C
Taxes - Construction1,144,937




129D
Taxes - Purchase of P,P&E
507,451152,368216,434579,519
130A
Legal - Salaries & Wages





130B
Legal - Other Direct





130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages2,013,0651,485,3771,510,8841,528,2831,431,7271,315,519
131B
Register of Deeds - Other Direct1,423,2701,599,6341,541,5302,386,1363,038,3832,952,538
131C
Register of Deeds - Construction





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


162,995
2,550
132A
Public Buildings - Salaries & Wages





132B
Public Buildings - Other Direct





132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E





133A
Court Facilities - Salaries & Wages121,598112,65785,54763,36380,3932,095,989
133B
Court Facilities - Other Direct232,581188,462169,695137,378103,7752,637,411
133C
Court Facilities - Construction





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




120,661
134A
Central Services - Salaries & Wages7,083,7896,660,3906,791,9396,757,6035,251,3612,942,925
134B
Central Services - Other Direct6,528,4716,088,0266,108,3316,514,0775,514,9632,580,336
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E582,57676,7521,821,0752,379,5912,248,955900,335
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 & Wages12,880,06512,622,52612,873,47511,947,36610,792,5068,937,181
136BSAFETYSheriff & Communications - Other Direct2,444,9911,662,7061,436,8271,998,745657,259796,915
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E5,12827,71713,2101,659,272126,29338,082
137A
Jail - Salaries & Wages9,267,1178,867,3239,150,1218,078,7816,554,9495,953,965
137B
Jail - Other Direct3,116,2923,326,2423,174,3352,941,2212,076,0762,454,407
137C
Jail - Construction



10,063,24211,394,094
137D
Jail - Purchase of P,P&E257,502175,432857,0942,402,17946,790
138A
Emergency Communications - Salaries & Wages

6,800,6286,638,4816,067,8105,768,225
138B
Emergency Communications - Other Direct

2,474,7181,546,4163,101,0943,286,076
138C
Emergency Communications - Construction



1,094,41777,445
138D
Emergency Communications - Purchase of P,P&E


5,179,26126,690536,838
138.1B
Emergency Telephone Service Fund (ETSF) Operation1,233,925310,160



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp
52,614



139A
Emergency Management - Salaries & Wages7,380,9417,056,410



139B
Emergency Management - Other Direct3,254,5202,540,454



139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E5,004,1471,697,3011,181,901


140A
Fire - Salaries & Wages





140B
Fire - Other Direct18,540,32818,488,02718,608,15218,724,46917,892,48214,956,200
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages1,504,7041,508,0721,522,5291,435,7291,280,2481,171,719
141B
Inspectors - Other Direct126,717108,220108,801152,060145,632148,856
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E
262,298
16,916503101,745
142A
Rescue Units - Salaries & Wages





142B
Rescue Units - Other Direct





142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E





143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct




717,519
143C
Animal Control - Construction





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




13,620
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct92,38892,23486,715102,70795,64982,972
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages3,085,7822,325,5732,041,6391,775,1231,259,3331,194,913
145B
Pub. Safety All Other - Other Direct1,759,3072,601,6492,220,505345,786243,356191,469
145C
Pub. Safety All Other - Construction9,254,953




145D
Pub. Safety All Other - Purchase of P,P&E43,2792,260,76914,856
37,247288,165
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 & Wages186,622184,693108,573


147B
Parking Facilities - Other Direct1,084,969548,933211,06510,579

147C
Parking Facilities - Construction



534,271
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 & Wages1,550,4591,505,9701,540,6731,469,1191,265,6721,176,997
151B
Trans. All Other - Other Direct841,4431,116,984807,757790,378687,898640,641
151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E840,5105,989338,117403,967384,525390,593
152AENVIRONSolid Waste - Salaries & Wages1,858,0381,708,5061,724,4101,653,4721,380,2671,681,966
152BMENTALSolid Waste - Other Direct2,501,7614,843,1795,145,9185,129,4952,478,7644,843,181
152CPROTECT.Solid Waste - Construction



422,436
152D
Solid Waste - Purchase of P,P&E2,226,779
651,931
803,485
153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct





153C
Drainage & Watershed - Construction





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





154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages





155B
Environ. All Other - Other Direct





155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages1,446,5301,625,9241,695,8501,604,6521,502,8571,155,024
156BPHYSPlanning & Zoning - Other Direct478,167415,7141,103,2081,114,9402,006,1931,275,363
156CDEVELOP.Planning & Zoning - Construction





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


4,144,761

157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct10,063,4228,615,1616,994,62811,238,6209,017,9348,222,316
157C
Economic Development - Construction





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




178,125
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct





158C
Community Development - Construction5,608
7,654,818


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





159A
Agriculture Extension - Salaries & Wages47,23456,43764,90860,581

159B
Agriculture Expansion - Other Direct342,339352,139351,227460,431340,683265,478
159C
Agriculture Expansion - Construction





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


22,666
5,068
160A
Special Empl Programs - Salaries & Wages790,842734,144703,230716,015686,004703,788
160B
Special Empl Programs - Other Direct1,957,8562,677,3231,604,6011,390,9061,413,6081,865,405
160C
Special Empl Programs - Construction





160D
Special Empl Programs - Purchase of P,P&E





161A
Econ. Dev. All Other - Salaries & Wages396,435347,476313,610279,428285,867204,592
161B
Econ. Dev. All Other - Other Direct847,7631,361,9662,917,6641,788,265572,9576,854,522
161C
Econ. Dev. All Other - Construction





161D
Econ. Dev. All Other - Purchase of P,P&E8,777




162AHUMANHealth - Salaries & Wages13,090,53914,942,47416,206,80516,303,43315,192,08614,528,905
162BSERVICESHealth - Other Direct2,982,1423,287,3953,470,7204,042,8923,398,0313,262,064
162C
Health - Construction





162D
Health - Purchase of P,P&E3,679,4364,077,722996,282458,789263,895445,657
163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct675,451602,809606,857874,566

163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages26,394,87124,817,11124,516,16422,892,87819,980,79318,201,765
164B
Administration - Other Direct6,026,1915,194,8804,096,2873,860,9773,898,49110,404,926
164C
Administration - Construction





164D
Administration - Purchase of P,P&E1,192,006428,660722,971548,991789,754265,845
165B
Assistance Programs - Other Direct20,069,91720,298,54317,545,2317,671,4706,459,248135,681
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 & Wages737,199777,6341,016,2924,205,4883,628,3684,198,033
170B
Human Serv. All Other - Other Direct4,265,6013,539,7054,568,76216,438,71713,258,69712,816,098
170C
Human Serv. All Other - Construction





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




79,863
171ACULTURE Recreation & Parks - Salaries & Wages1,204,0231,158,9241,223,871763,421701,558726,606
171BANDRecreation & Parks - Other Direct572,847480,448359,3901,342,665190,32878,838
171CRECREAT.Recreation & Parks - Construction




1,293
171D
Recreation & Parks - Purchase of P,P&E85,041480,612254,876148,773188,198130,176
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


70,000485,000400,000
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages3,662,4933,373,0873,595,5853,507,5703,100,8222,819,247
174B
Libraries - Other Direct1,426,4041,476,0801,487,7441,459,4051,133,6251,366,675
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E1,103,8823,156,100587,874186,591

175A
All Other - Salaries & Wages759,5501,431,8982,473,540


175B
All Other - Other Direct250,767526,531505,639


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 & Fees4,404,1593,947,4983,321,5654,391,0325,361,0254,116,453
178D
Public School - Principal8,599,30117,893,1958,439,4168,602,72310,414,5816,416,110
179B
Comm/Tech College - Interest & Fees



544,366524,118
179D
Comm/Tech College - Principal



1,063,041810,555
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees6,073,1975,588,5475,205,0273,212,2653,063,4463,283,301
181D
All Other - Principal11,965,69924,303,5788,584,7218,675,6867,159,5969,021,096
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated




252,478
184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement815,012779,045782,108716,026610,898417,170
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount111,815-1,8855,130,02910,812,11112,386,38311,664,920
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount399,184442,317416,589398,847400,156400,474
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount2,040,1481,973,3942,149,4982,125,8132,024,1792,050,796
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount53,333,34053,139,15453,944,17450,378,08647,471,29143,523,215
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount34,264,13117,379,45311,197,87012,331,79532,247,57526,529,278
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount8,013,9997,861,2238,037,7327,725,2547,133,2546,493,254
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount271,147300,881633,0705,461,5913,416,1471,761,746
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount





196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount





197A
Multi-Cty or Mun Library District - Recipient





197B
Multi-Cty or Mun Library District - Item #





197C
Multi-Cty or Mun Library District - Amount





198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount





199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - Recipient





200B
Other - Item Number





200C
Other - Amount





201A
Other - Recipient





201B
Other - Item Number





201C
Other - Amount





202A
Other - Recipient





202B
Other - Item Number





202C
Other - Amount





203A
Other - Recipient





203B
Other - Item Number





203C
Other - Amount





204A
Other - Recipient





204B
Other - Item Number





204C
Other - Amount





204.1A
Other - Recipient





204.1B
Other - Item Number





204.1C
Other - Amount





204.2A
Other - Recipient





204.2B
Other - Item Number





204.2C
Other - Amount





205PART 6Current year's levy -- Excluding motor vehicles144,805,843143,346,980138,595,388133,735,183129,572,718102,403,242
206OTHERCurrent year's levy -- Motor vehicles (only)8,238,6248,333,8079,057,0329,520,6759,448,48510,550,370
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,460,4571,486,3401,248,234617,060581,969590,342
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles577,095593,274659,090631,274601,550655,934
209
Percentage of Taxes Collected All Property %98.6798.6398.7199.1399.1598.90
210
Percentage of Taxes Collected Exclude Motor Vehicles %98.9998.9699.1099.5499.5599.42
211
Percentage of Taxes Collected Motor Vehicles %93.0092.8892.7293.3793.6393.78
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance49,141,90819,286,56115,683,4411,278,70013,057,0997,152,341
213B
Capital Rev Funds - Schools - Ending Balance30,246,14549,141,90819,286,56115,683,44112,787,70013,057,099
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 59,172,06644,000,73412,512,57723,180,12118,222,35956,653,302
215CINVESTCash On Hand & in Bank - All Other Funds142,628,525144,614,052145,702,571135,310,229127,769,140103,699,804
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 Designated369,822379,150354,106515,750425,087340,237
220B
Opening Balance(s) White Goods Account Undesignated





221
Total Revenue Credited to white Goods Account68,45373,64870,92485,27590,66384,850
222A
Total Expenditures for Operations20,86621,63221,632


222B
Total Expenditures for Capital Improvements1,26059,84422,173246,919

222C
Expenditures for illegal dump cleanups8001,5002,075


223A
Ending Balance in White Goods Account Designated415,349369,822379,150354,106515,750425,087
223B
Ending Balance in White Goods Account Undesignated





224B
The Amount of White Goods Tax Actually Received68,45373,64870,92485,27590,66384,850
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected260420399500629840
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources388,127,764398,387,911339,281,030353,864,720330,117,549348,353,966
229BFISCALAmount - Subtract Refunding Debt Proceeds


13,455,000
8,000,000
229CSUMMARYAmount - Subtract Interfund Transfers In15,324,09913,639,62910,512,56521,336,19321,116,87010,430,533
229D
Amount - Net Revenues Per AFIR372,803,665384,748,282328,768,465319,073,527309,000,679329,923,433


Calculated amount372,803,665384,748,282328,768,465319,073,527309,000,679329,923,433


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses373,900,359369,961,881329,463,458353,912,024344,537,206318,311,791
230B
Amount - Subtract Pymts to Refunded Debt Agent




8,000,000
230C
Amount - Subtract Interfund Transfers Out17,586,53215,618,67712,925,59926,695,51524,917,19110,430,533
230D
Amount - Net Expenditures Per AFIR356,313,827354,343,204316,537,859327,216,509319,620,015299,881,258


Calculated amount356,313,827354,343,204316,537,859327,216,509319,620,015299,881,258


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 10OfficialDonna B. Clark
951CERTI-TitleFinance Officer
952FICATIONDate01/07/201201/03/201111/20/200911/24/200812/20/200701/08/2007
953
ContactTim Flora
954
TitleAudit and Financial Reporting Manager
955
Telephone828-250-4813
956
Fax #828-250-6081



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County19.76%17.78%20.84%20.43%20.89%
Pop. Group19.35%18.41%19.31%19.50%22.01%
Statewide21.33%20.25%20.57%21.07%23.41%






Buncombe County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20072008200920102011
County99.15%99.13%98.71%98.63%98.67%
Pop. Group97.92%97.83%97.61%97.65%97.68%
Statewide97.45%97.38%97.13%97.15%97.19%






Buncombe County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20072008200920102011
County386339298282245
Pop. Group624650675667611
Statewide796803842837809






Buncombe County


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

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Analysis of Revenue

20072008200920102011
Property Taxes629636648658641
Other Taxes127122111111109
Sales Tax263267223190190
Sales & Services103113116108101
Intergovernmental209216243244248
Debt Proceeds000263240
Other Miscellaneous65601029630
Total1,3961,4141,4431,6701,559

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$153,395,608
$641
Other Taxes26,095,522
109
Sales Tax45,361,235
190
Sales & Services24,259,165
101
Intergovernmental59,257,189
248
Debt Proceeds57,339,652
240
Other Miscellaneous7,095,294
30
Total$372,803,665
$1,559





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$95,882,617
$401
Debt Service31,042,356
130
Human Services81,664,500
341
General Government31,116,695
130
Public Safety80,067,098
335
Other36,540,561
153
Total$356,313,827
$1,490




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$103,313,658
$432
Capital Outlay27,102,679
113
Other Operating127,463,726
534
Public School Capital34,264,131
143
Public School Current53,333,340
223
Other10,836,293
45
Total$356,313,827
$1,490




Population Group: 100,000 and Above


Last Updated 3/25/2013 10:08:36 AM