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



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




Caldwell County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$35,269,04634,894,94835,249,52733,273,75027,218,02927,099,223


Other Taxes4,508,9384,540,8414,308,5834,140,6643,991,6823,853,371


Sales Tax7,597,9247,427,36212,167,87614,024,92913,054,46412,375,627


Sales & Services8,700,5729,145,9399,028,0279,384,02110,139,7889,772,346


Intergovernmental26,348,05821,616,83419,786,24319,196,11019,008,98519,533,075


Debt Proceeds8,198,5002,971,3611,152,920500,00029,469,9536,334,298


Other Miscellaneous1,171,7051,327,7423,225,1483,658,1092,800,6832,906,062


Total$91,794,74381,925,02784,918,32484,177,583105,683,58481,874,002










Expenditures by Function







Education$19,600,30220,444,67322,284,60126,713,97520,160,94625,855,613


Debt Service17,339,1127,731,5857,878,5835,850,5334,801,6564,942,595


Human Services23,507,31823,493,70229,826,90433,207,58027,320,00327,538,219


General Government5,486,0265,468,6316,379,5366,760,3105,698,7684,904,887


Public Safety17,093,72015,893,35416,507,75318,015,94413,731,89813,829,908


Other6,592,8876,536,9169,399,9036,184,0308,246,9616,750,700


Total$89,619,36579,568,86192,277,28096,732,37279,960,23283,821,922










Expenditures by Object







Salaries & Wages$26,096,75825,835,07925,705,87324,379,13023,079,51517,459,280


Capital Outlay1,782,6451,505,1236,737,55111,725,7793,426,5892,350,114


Other Operating41,871,96331,499,76035,356,23029,833,25528,843,13132,947,701


Public School Capital1,836,1462,715,0932,385,2613,472,8482,882,8886,434,782


Public School Current14,480,44214,432,53314,231,55413,843,24712,740,39212,530,643


Other3,551,4113,581,2737,860,81113,478,1138,987,71712,099,402


Total$89,619,36579,568,86192,277,28096,732,37279,960,23283,821,922










Per Capita Revenues by Source







Property Taxes$424434441419343344


Other Taxes545754525049


Sales Tax9193152177165158


Sales & Services105114113118128125


Intergovernmental317270247242240249


Debt Proceeds993714637281


Other Miscellaneous141740463537


Total$1,1041,0221,0611,0601,3331,043










Per Capita Expenditures by Function







Education$235256279337253330


Debt Service2089698746163


Human Services283293373418345351


General Government666880857262


Public Safety206198206227173176


Other79821177810486


Total$1,0779931,1531,2191,0081,068










Per Capita Expenditures by Object







Salaries & Wages$314322321307291222


Capital Outlay2119841484330


Other Operating503393442376364420


Public School Capital223430443682


Public School Current174180178174161160


Other434598170113154


Total$1,0779931,1531,2191,0081,068










Group Average Per Capita Revenues by Source







Property Taxes$527$530$513$521$480$471


Other Taxes555151525154


Sales Tax121126163199197186


Sales & Services139143147159159146


Intergovernmental254245245228223227


Debt Proceeds12611593214224129


Other Miscellaneous393143666853


Total$1,261$1,241$1,255$1,439$1,402$1,266










Group Average Per Capita Expenditures by Function







Education$341$342$333$393$374$295


Debt Service1181051181058879


Human Services280284318338339329


General Government9797102116108104


Public Safety243245251231211202


Other192186186214193183


Total$1,271$1,259$1,308$1,397$1,313$1,192










Group Average Per Capita Expenditures by Object







Salaries & Wages$322$324$330$319$300$288


Capital Outlay97901021239698


Other Operating471464482476453424


Public School Capital10310710616016286


Public School Current204201197197185179


Other747391122117117


Total$1,271$1,259$1,308$1,397$1,313$1,192











Number of Reporting (AFIR) Counties in Group252426272627


Average Population of Group69,76668,80269,09669,54869,72170,028








General Fund
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201120102009200820072006

General Fund revenues$68,228,417 67,503,138 72,375,055 71,026,269 65,523,319 64,151,050

General Fund expenditures68,001,991 67,642,621 74,513,618 69,070,774 65,934,439 65,080,221

Operating transfers in275,488 555,546 498,032 73,024 1,790,388 810,873

Operating transfers out850,033 0 0 0 649,996 330,602

Proceeds from capital leases and installment purchases190,007 75,934 979,470 500,000 455,000 443,939

Other items3,481 21,355 67,518 103,566 10,260 8,957

Excess of revenues and other sources over (under) expenditures and other uses($154,631)513,352 (593,543)2,632,085 1,194,532 3,996










Fund balance available (FBA):







In dollars$12,318,467 12,001,536 11,202,266 11,193,918 7,270,071 6,359,004


FBA as a % of GF Net Expenditures:







Unit's FBA %17.94%17.76%15.23%16.32%10.99%9.79%


Group weighted average FBA %26.27%25.33%23.93%24.81%24.29%24.43%


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


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








Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$4,415,888 $2,428,810 $2,099,218 $733,535 $1,641,854 $0


Net income0 0 2,084,194 246,685 1,259,141 0


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year83,176 80,130 80,020 79,376 79,298 78,492


Population Group50,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,999


Cash & Investments at June 30th25,357,778 22,212,277 18,965,918 18,214,445 14,174,240 12,340,557


Investment Earnings99,270 149,711 368,578 1,560,618 1,151,532 755,884


Tax Rate Equivalent0.0018 0.0027 0.0067 0.0297 0.0225 0.0150


Tax Rate Equivalent Group weighted average0.0026 0.0045 0.0142 0.0279 0.0388 0.0270


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


Latest year of Revaluation 2005 2005 2005 2005 2005 2005


January 1, Prior Year Assessed Valuation5,452,150,080 5,489,636,178 5,514,721,952 5,252,187,108 5,108,946,440 5,047,014,568


Tax Rate0.6599 0.6599 0.6599 0.6599 0.5399 0.5399


Tax Rate Group weighted average0.5831 0.5954 0.5986 0.5463 0.6336 0.6170


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio96.56 90.79 85.85 85.85 91.87 100.00


Assessment -to-Sales Ratio Group Average98.25 96.62 87.93 89.40 83.09 89.41


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


Assessed Valuation adjusted for Assessed to Sales Ratio5,646,385,750 6,046,520,738 6,423,671,464 6,117,865,006 5,561,060,673 5,047,014,568


Tax Rate Adjusted0.6372 0.5991 0.5665 0.5665 0.4960 0.5399


Tax Rate Adjusted Group weighted average0.5729 0.5753 0.5263 0.4884 0.5265 0.5517


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected92.86 92.80 93.19 93.56 94.83 94.66


Percent Collected Group weighted average96.18 96.19 96.11 96.52 96.47 96.44


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


Percent Collected Excluding Motor Vehicles93.92 93.85 94.35 94.83 96.09 95.88


Percent Collected Excluding Motor Vehicles Group weighted average97.05 97.09 97.20 97.67 97.71 97.67


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


Percent Collected Motor Vehicles Only 81.70 81.99 82.25 81.93 84.16 85.48


Percent Collected Motor Vehicles Only Group weighted average85.56 85.80 85.49 85.47 85.68 86.15


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


Tax Uncollected2,578,164 2,590,851 2,480,868 2,221,215 1,430,132


Tax Rate Equivalent0.0473 0.0472 0.0450 0.0423 0.0280 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group50,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,99950,000 - 99,999


Ratings:







Fitch







Moody'sAa2Aa2A1A1A1A1


S & PA+A+A+AAA











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 32,773 105,882 562,479 890,631


General Government5,485,000 7,090,000 8,657,227 10,229,118 11,727,521 13,334,369


Total5,485,000 7,090,000 8,690,000 10,335,000 12,290,000 14,225,000


Total Per Capita66 88 109 130 155 181


Total Per Capita for the Population Group346 356 360 398 329 298


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.0971%0.1173%0.1353%0.1689%0.2210%0.2818%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.3800%0.3900%0.3700%0.3700%0.3600%0.3600%


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*$966,319 1,078,0561,426,6221,748,8832,099,9632,440,894


--General Government*38,748,44537,242,44236,659,92339,035,57539,882,28317,917,213


Total*39,714,76338,320,49938,086,54540,784,45741,982,24620,358,107


* 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*$39,714,763 38,320,49938,086,54540,784,45741,982,24620,358,107








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)647,236625,706862,551907,863924,862924,862


Article 42 (60% restricted)1,667,6711,706,5672,573,4242,321,4941,840,8001,840,800


Interest on restricted sales taxes1,71054,636




Withdrawals from the State Public School Building Capital Fund1,878,889791,6702,8801,171,8834,220,2724,220,272

Grants from Public School Building Bond Fund






NC Lottery Proceeds2,618,372





Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts
9,094,566
-27,369,5041,600,0001,600,000


Interest on public school debt proceeds
1,063
3,191


Unrestricted sources
18,145





Total Sources6,813,87812,292,3533,438,855-22,965,0738,585,9348,585,934









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)1,051,6771,020,966636,526619,209446,461446,461


Public school capital outlay90,258305,413




Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)1,051,6771,020,966





Public school capital outlay90,258305,4122,254,8722,040,3132,214,5102,214,510

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)3,947,928






Public school capital outlay549,334791,6702,8801,171,8834,220,2724,220,272

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)
5,968,198

152,483152,483


Public school capital outlay:







From Capital Projects Funds

127,509225,033



From General Fund and all other funds1,106,2961,312,598
35,619



Fair market value of assets donated to public school county







Total Uses7,887,42810,725,2233,021,7874,092,0577,033,7267,033,726









Sources of county funding over (under) uses of county funding-1,073,5501,567,130417,068-27,057,1301,552,2081,552,208









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes374,119639,967659,70689,871


Unexpended proceeds from other sources restricted







for public school capital outlay1,832,978
127,50927,754,474










Equals: Ending Balance, June 30, Current Year






Total ending balance759,4281,567,130544,577697,3441,552,2081,552,208

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes406,866374,1191,204,283659,706104,691104,691


Unexpended proceeds from other sources restricted







for public school capital outlay726,6811,832,978
127,5091,447,5171,447,517









Additional Information:






Average daily membership12,55512,67812,89912,97413,01012,922

Adjusted unit-wide tax rate0.63720.59910.56650.56650.49600.5399

Weighted average adjusted unit-wide tax rate for population group0.57290.57530.52630.48840.52650.5517

Assessed valuation per student434,261433,005427,531404,824392,694390,575

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






Department of Revenue Lottery Allocation782,9781,633,432782,978226,103167,081








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year83,17680,13080,02079,37679,29878,492
1.5AGASB34Governmental Activities Assets68,041,80365,460,05962,819,38265,814,23667,621,99439,720,379
1.5BFISCAL Governmental Activities Liabilities49,738,72555,974,18257,188,04161,056,59260,759,46236,641,325
3.5ASUMMARYBusiness Type Activities Assets15,221,01314,786,56914,695,17914,708,27813,421,97713,901,808
3.5B
Business Type Activities Liabilties1,662,1631,733,1772,255,1362,738,4303,536,3234,262,839
6.5A
Fiduciary Funds Assets113,85196,227116,694123,847240,070144,122
6.5B
Fiduciary Funds Liabilties113,85196,227116,694123,847240,070144,122
10PART 2Current Collections Of Unit Wide Levy33,010,34632,923,65433,443,56231,830,79925,834,92524,978,734
11TAXCurrent Collections of Special Tax District 3,051,8233,024,5643,049,0532,870,7352,821,7152,699,343
12REVENUESPrior Years' Levy Collections1,838,3041,621,2131,481,1401,164,4691,121,2181,244,590
13
Penalties and Interest420,396350,081324,825278,482261,886875,899
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax





17
Real Property Transfer Tax137,948153,609169,905269,195376,789304,267
18
Scrap Tire Disposal Tax93,71487,04686,00365,53194,33880,323
18.1
Solid Waste Disposal Tax714,881611,944379,920


19
1% Local Government Option Sales Tax2,641,6882,371,3893,790,2194,650,6844,057,3943,991,167
20
1/2% Local Government Option Sales Tax (40)2,157,4522,085,6882,875,1713,026,2113,346,9523,082,875
21
1/2% Local Government Option Sales Tax (42)2,779,4512,844,2794,289,0403,869,1563,329,2083,068,000
21.1
1/2% Local Government Option Sales Tax (44)19,333126,0061,213,4462,478,8782,320,9102,233,585
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax73,46389,93287,527107,77187,98171,244
23
Prepared Food Tax





24
911 Charges
73,000
333,674307,052318,858
25
Gross Receipts Tax on Short Term Leased Vehicles2,8772,7092,8542,9453,1282,442
26
White Goods Disposal Tax25,70923,75326,20423,69633,02830,983
27
Privilege Licenses20,47820,78123,05121,81010,17310,579
28
Other Licenses388,045453,503484,066445,307257,478335,332
29
Payments in Lieu of Taxes - US Forest Serv


35,619

30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other119,626118,646158,79470,52471,40271,765
32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government





34
Public Safety327,281359,2991,223,915476,488323,237620,745
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection

4,44927,862
1,066,015
39
Econ. & Phys. Dev. - Housing/Comm. Dev.

68,284397,976
928,123
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other186,71525,863146,671159,36564,761
41
Human Services: Health2,880,8922,712,1662,500,8922,291,7022,157,3702,141,677
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services11,589,34211,176,00310,509,3799,259,2679,171,34410,296,379
45
Human Services: All Other


213,439258,817
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds2,618,372




47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax61,18949,64064,08355,05273,973103,646
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues182,335121,020
101,307
40,282
50
Wireless Enhanced 911 Service Charges


62,52357,56870,383
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)489,169489,169



50.2
ETSF Interest Income





51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees1,468,7901,567,5241,000,8611,092,487188,148181,856
53
Public School Building Capital Fund1,878,889791,670
1,171,883175,282144,670
54
Public School building bond fund





58
General Government





59
Public Safety660,513530,194450,065437,451701,341532,086
60
Transportation13,33357,550



61
Environmental Protection





62
Econ. & Phys. Dev. - Housing/Community Dev




146,413
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other





64
Human Services: Health 205,262211,112218,975111,490335,692442,011
65
Human Services: Mental Health




11,347
66
Human Services: Hospitals





67
Human Services: Social Services1,365,9281,443,3591,776,2842,456,2212,984,8341,920,362
68
Human Services: All Other




211,914
69
Culture and Recreation139,483137,081168,652162,411172,077188,401
70LOCALOther State Intergov.960,939626,5381,492,059613,043231,195
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety





74
Transportation





75
Environmental Protection



416,318236,300
76
Economic And Physical Development1,200,0001,200,0002,880
1,625,626178,700
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits230,088235,908247,767445,519466,977260,707
82
Register of Deeds306,636317,242344,108420,585479,902477,505
83
Inspection Fees72,11575,87580,765105,770130,580102,098
84
Concealed Handgun Permits60,51544,91557,71029,19030,15530,580
85
Other Permits102,519141,421181,661203,353177,510137,609
86SALES &Parking Revenues





87SERVICESRents and Royalties





88
Airport





89
Fire Protection Charges





90
Solid Waste520,060518,825479,7491,144,5021,105,574715,378
91
Ambulance and Rescue Squad Charges2,403,3552,390,8532,396,5292,175,1921,952,3361,746,772
92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues37,25138,25535,22436,12734,10431,405
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health2,200,0692,536,2322,342,0482,331,2781,964,7842,465,812
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv





99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services253,423273,421215,398249,8461,823,5941,802,020
102REVENUESWater and Sewer Charges3,286,4143,388,3533,559,0793,447,0763,259,3963,010,959
103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds99,270149,711368,5781,560,6181,151,532755,884
105
Special Assessments





106
Private Contributions and Other Donations125,536131,756147,65784,62579,443163,628
107
Sales of Materials and Fixed Assets10,56421,35568,332105,97112,116239,197
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax14,60315,17315,48215,29814,98415,077
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues149,859194,3861,713,088687,180257,484723,777
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch8,198,5002,971,3611,152,920500,00029,469,9536,334,298
115
Other





116NON-REVFines and Forfeitures395,363495,043536,838561,348483,634433,279
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units





120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes11,93018,442



123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients104,033,325123,287,718112,981,089102,469,12993,688,36990,376,698
125APART 4Governing Body - Salaries & Wages23,02619,26422,85529,40628,37637,711
125BGENERALGoverning Body - Other Direct





125CGOVTGoverning Body - Construction





125D
Governing Body - Purchase of P,P&E36,481




126A
Administration - Salaries & Wages293,228306,237298,801284,544366,15183,915
126B
Administration - Other Direct174,480180,952296,037292,219249,381364,080
126C
Administration - Construction





126D
Administration - Purchase of P,P&E



15,456
127A
Elections - Salaries & Wages125,144137,978132,563127,292119,87291,606
127B
Elections - Other Direct101,868112,48195,455103,65760,87991,707
127C
Elections - Construction





127D
Elections - Purchase of P,P&E




375,797
128A
Finance - Salaries & Wages312,331310,865356,185335,341319,077252,199
128B
Finance - Other Direct58,30363,69574,08249,32351,046112,781
128C
Finance - Construction





128D
Finance - Purchase of P,P&E

10,6965,000

129A
Taxes - Salaries & Wages808,216871,412859,533824,940824,429365,666
129B
Taxes - Other Direct226,620229,156283,841317,815222,823246,807
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E7,898
12,707


130A
Legal - Salaries & Wages





130B
Legal - Other Direct





130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages345,051343,212371,528339,966323,316230,743
131B
Register of Deeds - Other Direct120,722118,558144,800171,694188,242287,406
131C
Register of Deeds - Construction





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

10,83438,17451,160
132A
Public Buildings - Salaries & Wages188,697190,582245,917377,710363,284180,966
132B
Public Buildings - Other Direct129,665114,980146,653265,457357,139270,681
132C
Public Buildings - Construction32,49163,858206,295465,157

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





133A
Court Facilities - Salaries & Wages52,97451,41851,57449,47747,64037,932
133B
Court Facilities - Other Direct84,08283,37085,32887,19486,103125,982
133C
Court Facilities - Construction34,66026,774164,103221,047

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



36,981
134A
Central Services - Salaries & Wages515,065460,235426,831447,071296,791145,772
134B
Central Services - Other Direct375,088373,136489,322510,858429,748255,107
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E5,31456,81474,7465,44838,625
135A
Gen. Govt. All Other - Salaries & Wages92,77681,08679,51085,28880,554393,385
135B
Gen. Govt. All Other - Other Direct1,341,8461,261,2481,439,3401,326,2321,141,695714,664
135C
Gen. Govt. All Other - Construction




239,980
135D
Gen. Govt. All Other - Purchase of P,P&E
11,320



136APUBLICSheriff & Communications - Salaries & Wages4,020,0994,022,0783,932,5113,613,2043,427,2552,554,129
136BSAFETYSheriff & Communications - Other Direct718,340725,9031,229,326594,930747,2261,782,715
136C
Sheriff & Communications - Construction1,129,023168,574147,0103,356,577

136D
Sheriff & Communications - Purchase of P,P&E208,370217,445359,720137,777258,195354,669
137A
Jail - Salaries & Wages1,810,8361,648,2961,709,2601,695,8661,404,691992,802
137B
Jail - Other Direct1,016,1711,038,140963,521862,3141,131,3331,349,175
137C
Jail - Construction





137D
Jail - Purchase of P,P&E
102,0659,34324,061
76,171
138A
Emergency Communications - Salaries & Wages

73,107


138B
Emergency Communications - Other Direct

25,325260,145331,959307,425
138C
Emergency Communications - Construction





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





138.1B
Emergency Telephone Service Fund (ETSF) Operation41,75378,341



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp





139A
Emergency Management - Salaries & Wages59,710




139B
Emergency Management - Other Direct655



194,609
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E





140A
Fire - Salaries & Wages


165,485171,523110,925
140B
Fire - Other Direct3,496,4403,157,3643,455,4253,360,2282,883,8712,794,818
140C
Fire - Construction

83,377


140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages319,862347,403346,202327,678317,308251,225
141B
Inspectors - Other Direct36,00135,11942,71847,89937,978112,746
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E


17,32454,400
142A
Rescue Units - Salaries & Wages2,833,1532,808,5132,549,8402,158,9901,985,3261,357,120
142B
Rescue Units - Other Direct502,611669,839495,076384,517401,763876,815
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E164,174150,652352,710378,77032,060168,617
143A
Animal Control - Salaries & Wages332,019330,161339,582274,192262,508193,641
143B
Animal Control - Other Direct110,188105,58277,72494,45182,697150,656
143C
Animal Control - Construction





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

20,13717,324
8,000
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct





144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages





145B
Pub. Safety All Other - Other Direct167,095158,571166,015219,673184,517166,133
145C
Pub. Safety All Other - Construction





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





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages





146BPORTATIONImprovements Subdivisions and Streets - Other Direct





146C
Improvements Subdivisions and Streets - Construction





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





147A
Parking Facilities - Salaries & Wages





147B
Parking Facilities - Other Direct





147C
Parking Facilities - Construction





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





148A
Airport - Salaries & Wages





148B
Airport - Other Direct





148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages





149B
Mass Transit-County - Other Direct





149C
Mass Transit-County - Construction





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





150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages160,722153,100171,638208,213204,377170,926
152BMENTALSolid Waste - Other Direct153,592143,75431,42580,72488,405123,344
152CPROTECT.Solid Waste - Construction

8,45621,626

152D
Solid Waste - Purchase of P,P&E


20,818

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 Direct175,072277,722635,930279,941196,1101,075,224
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages90,22942,409180,299199,855227,833178,064
156BPHYSPlanning & Zoning - Other Direct15,42618,250752,43628,39243,771115,902
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages274,760238,067127,917143,544185,649
157B
Economic Development - Other Direct937,564649,7331,145,983768,185503,236
157C
Economic Development - Construction5,08766,373153,334


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





158A
Community Development - Salaries & Wages81,622126,769162,659166,449157,764129,971
158B
Community Development - Other Direct74,67523,29730,17930,83026,12354,677
158C
Community Development - Construction




407,577
158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages81,14796,46784,45451,81548,64638,458
159B
Agriculture Expansion - Other Direct24,13660,50016,59550,51319,60616,482
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





161B
Econ. Dev. All Other - Other Direct1,190,4041,463,7212,383,303877,076561,020707,944
161C
Econ. Dev. All Other - Construction



2,760,099
161D
Econ. Dev. All Other - Purchase of P,P&E





162AHUMANHealth - Salaries & Wages4,750,0234,780,1334,896,7234,670,7474,504,5763,836,473
162BSERVICESHealth - Other Direct1,446,1351,673,8921,722,6961,777,6801,724,8482,826,667
162C
Health - Construction





162D
Health - Purchase of P,P&E54,965
51,5437,099
7,977
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 & Wages6,828,4106,823,9636,613,0396,222,5715,957,5074,676,178
164B
Administration - Other Direct731,648719,3094,257,8501,038,629904,7872,224,745
164C
Administration - Construction4,337453,0014,728,4276,855,725

164D
Administration - Purchase of P,P&E46,105
20,05517,36414,808
165B
Assistance Programs - Other Direct8,069,1987,554,7554,145,9117,658,4218,597,0057,665,906
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages311,268311,747298,776287,956271,507169,379
168B
Other Human Services - Other Direct39,63742,365115,60443,70435,96161,783
168C
Other Human Services - Construction





168D
Other Human Services - Purchase of P,P&E

40,553


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 & Wages103,27897,20156,364


170B
Human Serv. All Other - Other Direct854,617753,110686,338547,451858,953859,897
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages





171BANDRecreation & Parks - Other Direct52,37247,24248,72850,57726,19631,310
171CRECREAT.Recreation & Parks - Construction




288,606
171D
Recreation & Parks - Purchase of P,P&E





172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages





173B
Museums - Other Direct





173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages854,182813,425900,988855,517811,602618,491
174B
Libraries - Other Direct343,786241,457287,979278,274258,649534,748
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E31,533188,247119,671111,03667,353
175A
All Other - Salaries & Wages





175B
All Other - Other Direct12,50012,50032,5007,0005,500
175CUTILITYAll Other - Construction




383,295
175D
All Other - Purchase of P,P&E





176A
Water & Sewer - Salaries & Wages428,930423,058417,217436,013371,953361,603
176B
Water & Sewer - Other Direct 1,582,9411,450,8251,544,3781,492,1801,585,6171,474,653
176C
Water & Sewer - Construction





176D
Water & Sewer - Purchase of P,P&E22,207
163,83425,45297,45239,425
177BDEBTWater & Sewer - Interest & Fees55,36268,49481,431117,158144,155160,917
177DSERVICEWater & Sewer - Principal162,092428,692439,536841,371712,631674,442
178B
Public School - Interest & Fees368,613550,527174,336574,416569,450528,256
178D
Public School - Principal5,682,6681,515,104462,1891,060,522909,022802,356
179B
Comm/Tech College - Interest & Fees


405,307205,857205,857
179D
Comm/Tech College - Principal


486,164509,387509,387
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees1,776,1113,217,5844,178,897985,737290,227509,879
181D
All Other - Principal9,294,2661,951,1842,542,1941,379,8581,460,9271,551,501
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement127,220129,308129,82424,53917,28827,517
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount267,697284,2262,193,0254,080,2334,450,0514,578,671
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




630,543
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount14,480,44214,432,53314,231,55413,843,24712,740,39212,530,643
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount1,836,1462,715,0932,385,2613,472,8482,882,8886,434,782
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount3,183,7143,166,0473,192,3382,767,5812,522,5812,294,829
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount100,000131,0002,475,4486,630,2992,015,0854,595,359
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 vehicles32,971,01032,804,07532,929,13131,127,66724,724,27023,509,686
206OTHERCurrent year's levy -- Motor vehicles (only)3,135,9033,192,9553,491,9843,382,7682,930,3253,121,924
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles2,004,2982,015,8541,861,1791,609,923965,878968,501
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles573,866574,997619,689611,292464,254453,191
209
Percentage of Taxes Collected All Property %92.8692.8093.1993.5694.8394.66
210
Percentage of Taxes Collected Exclude Motor Vehicles %93.9293.8594.3594.8396.0995.88
211
Percentage of Taxes Collected Motor Vehicles %81.7081.9982.2581.9384.1685.48
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 Funds25,357,77822,212,27718,965,91818,214,44514,174,24012,340,557
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 Undesignated





221
Total Revenue Credited to white Goods Account25,709

23,69633,02830,983
222A
Total Expenditures for Operations25,709

23,69633,02830,983
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated





224B
The Amount of White Goods Tax Actually Received


23,69633,02830,983
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected


1,6721,6511,650
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources93,216,79891,490,09485,800,27686,416,606108,444,95183,208,924
229BFISCALAmount - Subtract Refunding Debt Proceeds
8,879,641



229CSUMMARYAmount - Subtract Interfund Transfers In1,422,055685,426881,9522,239,0232,761,3671,334,922
229D
Amount - Net Revenues Per AFIR91,794,74381,925,02784,918,32484,177,583105,683,58481,874,002


Calculated amount91,794,74381,925,02784,918,32484,177,583105,683,58481,874,002


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses91,041,42088,879,28793,159,23298,971,39582,721,59985,156,844
230B
Amount - Subtract Pymts to Refunded Debt Agent
8,625,000



230C
Amount - Subtract Interfund Transfers Out1,422,055685,426881,9522,239,0232,761,3671,334,922
230D
Amount - Net Expenditures Per AFIR89,619,36579,568,86192,277,28096,732,37279,960,23283,821,922


Calculated amount89,619,36579,568,86192,277,28096,732,37279,960,23283,821,922


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







Gallons (in millions) processed and/or purchased-water554513562




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







Gallons (in millions) billed-water510
506




Gallons (in millions) billed-sewer29






Of the total, how many gallons (in millions) were residential-water.494456441




Of the total, how many gallons (in millions) were residential-sewer.28






Total amount billed in dollars-water.3,363,1413,118,5613,177,999




Total amount billed in dollars-sewer.101,711






Of the total, how many dollars were residential-water?3,194,9843,025,0042,923,759




Of the total, how many dollars were residential-sewer?96,626






Number of residential accounts billed-water.8,2928,4738,281




Number of residential accounts billed-sewer.325






Number of non-residential and bulk accounts billed-water.170330483




Number of non-residential and bulk accounts billed-sewer.5













950PART 10OfficialTony Helton
951CERTI-TitleFinance Director
952FICATIONDate12/19/201110/26/201011/19/200911/10/200801/22/200701/19/2007
953
ContactTony Helton
954
TitleFinance Director
955
Telephone828-757-1302
956
Fax #828-757-8654



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County10.99%16.32%15.23%17.76%17.94%
Pop. Group24.29%24.81%23.93%25.33%26.27%
Statewide21.33%20.25%20.57%21.07%23.41%






Caldwell County




Population Group for 1999: 50,000 - 99,999

Go to top of page
Analysis of Property Tax

20072008200920102011
County94.83%93.56%93.19%92.80%92.86%
Pop. Group96.47%96.52%96.11%96.19%96.18%
Statewide97.45%97.38%97.13%97.15%97.19%






Caldwell County


Population Group for 1999: 50,000 - 99,999

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Analysis of General Obligation Debt

20072008200920102011
County1551301098866
Pop. Group329398360356346
Statewide796803842837809






Caldwell County


Population Group for 1999: 50,000 - 99,999

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Analysis of Revenue

20072008200920102011
Property Taxes343419441434424
Other Taxes5052545754
Sales Tax1651771529391
Sales & Services128118113114105
Intergovernmental240242247270317
Debt Proceeds3726143799
Other Miscellaneous3546401714
Total1,3331,0601,0611,0221,104

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$35,269,046
$424
Other Taxes4,508,938
54
Sales Tax7,597,924
91
Sales & Services8,700,572
105
Intergovernmental26,348,058
317
Debt Proceeds8,198,500
99
Other Miscellaneous1,171,705
14
Total$91,794,743
$1,104





Population Group: 50,000 - 99,999

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$19,600,302
$235
Debt Service17,339,112
208
Human Services23,507,318
283
General Government5,486,026
66
Public Safety17,093,720
206
Other6,592,887
79
Total$89,619,365
$1,077




Population Group: 50,000 - 99,999


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$26,096,758
$314
Capital Outlay1,782,645
21
Other Operating41,871,963
503
Public School Capital1,836,146
22
Public School Current14,480,442
174
Other3,551,411
43
Total$89,619,365
$1,077




Population Group: 50,000 - 99,999


Last Updated 3/25/2013 10:08:53 AM