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



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




Catawba County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$80,677,45980,197,53780,370,59477,928,30264,998,48663,267,364


Other Taxes5,298,1465,172,2784,592,7995,151,6455,774,4235,384,130


Sales Tax26,504,69526,692,18532,272,71235,299,81433,760,03429,984,794


Sales & Services19,936,19219,312,07020,035,68122,537,47420,943,51923,076,908


Intergovernmental45,332,22042,093,17942,937,46556,367,53246,037,22443,735,366


Debt Proceeds0021,656,00028,607,0001,450,0009,200,000


Other Miscellaneous44,845,0729,433,36212,000,77815,792,56313,966,16312,010,337


Total$222,593,784182,900,611213,866,029241,684,330186,929,849186,658,899










Expenditures by Function







Education$64,276,00952,933,13277,138,22349,301,79751,095,84664,132,991


Debt Service18,676,05219,257,61917,655,74015,213,85715,152,47614,836,097


Human Services50,731,33050,961,52255,248,81774,178,41165,417,63166,709,890


General Government15,638,53417,515,14417,770,84515,690,55515,876,53414,301,661


Public Safety32,167,61731,397,59530,850,10929,872,27631,399,77930,985,176


Other17,957,47117,534,19424,037,45320,995,79316,089,13413,751,484


Total$199,447,013189,599,206222,701,187205,252,689195,031,400204,717,299










Expenditures by Object







Salaries & Wages$48,302,02848,154,73747,977,22848,672,68144,081,98541,392,610


Capital Outlay8,877,4759,008,08015,771,24114,036,12615,833,30914,787,001


Other Operating75,041,09476,475,34074,206,19986,102,49875,899,30876,491,992


Public School Capital21,635,18312,297,47234,977,84511,500,42917,435,41626,091,415


Public School Current35,185,88234,382,53735,756,39834,105,99530,474,48029,219,374


Other10,405,3519,281,04014,012,27610,834,96011,306,90216,734,907


Total$199,447,013189,599,206222,701,187205,252,689195,031,400204,717,299










Per Capita Revenues by Source







Property Taxes$522511519508430424


Other Taxes343330343836


Sales Tax171170208230223201


Sales & Services129123129147139155


Intergovernmental293268277367305293


Debt Proceeds001401861062


Other Miscellaneous29060771039281


Total$1,4391,1651,3801,5751,2371,252










Per Capita Expenditures by Function







Education$416336497321339430


Debt Service12112311499100100


Human Services328325357484433448


General Government10111211510210596


Public Safety208200199195208208


Other11611215513710692


Total$1,2901,2081,4371,3381,2911,374










Per Capita Expenditures by Object







Salaries & Wages$312307310317292278


Capital Outlay57571029110599


Other Operating486488478562502514


Public School Capital1407822675115175


Public School Current228219231222202196


Other6759907175112


Total$1,2901,2081,4371,3381,2911,374










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$159,153,965 161,082,844 166,960,431 187,134,848 160,982,322 156,651,461

General Fund expenditures153,781,717 156,957,848 160,248,589 171,710,306 156,065,407 151,376,769

Operating transfers in925,799 2,610,919 1,030,276 1,187,011 2,272,066 1,680,797

Operating transfers out5,750,264 5,484,383 12,656,295 5,308,126 4,322,908 3,475,946

Proceeds from capital leases and installment purchases0 0 0 0 1,450,000 0

Other items0 0 0 0 124,730 220,311

Excess of revenues and other sources over (under) expenditures and other uses$547,783 1,251,532 (4,914,177)11,303,427 4,440,803 3,699,854










Fund balance available (FBA):







In dollars$41,021,444 39,627,835 36,656,569 35,854,943 27,823,572 23,713,443


FBA as a % of GF Net Expenditures:







Unit's FBA %25.71%24.40%21.20%20.25%17.51%15.31%


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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Solid Waste













Combined financial results:







Working capital$32,456,398 $43,731,600 $40,786,028 $15,430,800 $16,515,919 $14,631,085


Net income0 4,419,443 46,749,714 (264,288)3,137,457 1,757,806


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year154,654 157,002 154,941 153,404 151,128 149,032


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


Cash & Investments at June 30th159,100,688 135,827,681 141,895,075 147,994,026 115,325,707 127,233,842


Investment Earnings1,443,306 2,799,558 5,537,484 6,461,677 5,883,289 4,349,776


Tax Rate Equivalent0.0097 0.0190 0.0375 0.0453 0.0440 0.0335


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 2007 2007 2007 2007 2003 2003


January 1, Prior Year Assessed Valuation14,882,135,491 14,760,754,721 14,757,448,541 14,261,245,788 13,379,816,769 12,984,699,748


Tax Rate0.5350 0.5350 0.5350 0.5350 0.4900 0.4900


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 Ratio100.00 97.85 97.94 97.94 94.58 96.47


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 Ratio14,882,135,491 15,085,084,028 15,067,846,172 14,561,206,645 14,146,560,339 13,459,831,811


Tax Rate Adjusted0.5350 0.5235 0.5240 0.5240 0.4634 0.4727


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 Collected96.29 96.33 96.30 96.77 96.80 96.86


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 Vehicles97.25 97.27 97.34 97.91 98.03 98.14


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 83.59 84.23 84.46 84.16 84.83 84.68


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 Uncollected3,002,758 2,958,920 2,991,989 2,524,724 2,089,233


Tax Rate Equivalent0.0202 0.0200 0.0203 0.0177 0.0156 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







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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 Government12,110,000 17,310,000 23,765,000 30,160,000 36,540,000 42,815,000


Total12,110,000 17,310,000 23,765,000 30,160,000 36,540,000 42,815,000


Total Per Capita78 110 153 197 242 287


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 Sales0.0814%0.1147%0.1577%0.2071%0.2583%0.3181%


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 Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$6,282,898 6,532,1896,771,3537,000,00000


--General Government*121,502,61792,636,70099,274,11782,975,33364,731,66768,795,000


Total*127,785,51599,168,889106,045,47089,975,33364,731,66768,795,000


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




Revenue Bond Debt 61,450,000 41,015,000 17,515,000 18,955,000 20,340,000 21,675,000


Total Debt Listed Above*$189,235,515 140,183,889123,560,470108,930,33385,071,66790,470,000








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)1,677,4141,672,1131,747,5551,933,5531,701,3131,701,313


Article 42 (60% restricted)3,725,4503,632,7223,451,1533,826,1413,371,8503,371,850


Interest on restricted sales taxes128,056251,196500,605406,453239,688239,688

Withdrawals from the State Public School Building Capital Fund
2,055864,1001,749,5951,389,0501,389,050

Grants from Public School Building Bond Fund






NC Lottery Proceeds1,865,7603,122,5673,169,8212,938,418


Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts36,500,000
21,656,00022,307,0009,200,0009,200,000


Interest on public school debt proceeds28,736
158,538120,953823,979823,979

Unrestricted sources5,132,15215,186,7208,287,54810,032,8139,586,5629,586,562


Total Sources49,057,56823,867,37339,835,32043,314,92626,312,44226,312,442









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)1,677,414






Public school capital outlay
1,672,1131,747,5551,933,5531,781,6941,781,694

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay3,725,4503,632,7223,451,1533,826,0743,531,1573,531,157

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay
2,055864,1001,749,5951,389,0501,389,050

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)14,820,49815,378,64914,022,01912,134,08811,800,41311,800,413


Public school capital outlay:







From Capital Projects Funds17,909,7336,990,58228,915,0373,991,20719,389,51419,389,514


From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses38,133,09527,676,12148,999,86423,634,51737,891,82837,891,828









Sources of county funding over (under) uses of county funding10,924,473-3,808,748-9,164,54419,680,409-11,579,386-11,579,386









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes1,158,321907,125406,520



Unexpended proceeds from other sources restricted







for public school capital outlay19,991,99824,051,94233,717,09114,443,20237,070,95437,070,954









Equals: Ending Balance, June 30, Current Year






Total ending balance30,916,47120,243,19424,552,54734,123,61125,491,56825,491,568

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes1,286,3771,158,321907,125406,520



Unexpended proceeds from other sources restricted







for public school capital outlay30,788,41519,991,99824,051,94233,717,09125,491,56825,491,568









Additional Information:






Average daily membership24,21624,33824,68824,83024,69924,438

Adjusted unit-wide tax rate0.53500.52350.52400.52400.46340.4727

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

Assessed valuation per student614,558606,490597,758574,355541,715531,332

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






Department of Revenue Lottery Allocation1,490,8323,093,3761,490,832434,901318,132








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year154,654157,002154,941153,404151,128149,032
1.5AGASB34Governmental Activities Assets218,119,111196,925,426204,812,195258,985,030214,856,547218,711,562
1.5BFISCAL Governmental Activities Liabilities153,036,891129,145,930141,720,639140,498,428119,577,860130,793,352
3.5ASUMMARYBusiness Type Activities Assets104,765,20998,075,68492,492,65038,661,56835,399,79032,050,661
3.5B
Business Type Activities Liabilties17,414,54716,089,14614,925,5557,844,1874,318,1214,106,449
6.5A
Fiduciary Funds Assets100,22095,38685,58092,074101,193103,978
6.5B
Fiduciary Funds Liabilties100,22095,38685,58092,074101,193103,978
10PART 2Current Collections Of Unit Wide Levy77,904,53677,707,26177,974,46375,692,58363,106,16461,416,867
11TAXCurrent Collections of Special Tax District 4,521,3994,423,2363,684,6933,620,3153,180,2662,914,942
12REVENUESPrior Years' Levy Collections2,226,8571,987,4191,925,3731,806,6141,525,1091,485,227
13
Penalties and Interest546,066502,857470,758429,105367,213365,270
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax357,820358,797449,890644,574772,552846,532
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax185,772171,301162,410169,794159,521151,128
18.1
Solid Waste Disposal Tax69,74769,26645,097


19
1% Local Government Option Sales Tax10,703,51410,131,23812,153,26515,325,30514,773,20813,108,081
20
1/2% Local Government Option Sales Tax (40)5,591,3805,573,7105,825,1846,445,1766,463,6715,671,044
21
1/2% Local Government Option Sales Tax (42)6,209,0836,054,5375,751,9226,376,9026,396,1705,619,750
21.1
1/2% Local Government Option Sales Tax (44)-53,482536,1593,529,6247,152,4316,126,9855,585,919
21.2
1/4% Local Government Option Sales Tax (46)4,054,2004,396,5415,012,717


22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges


374,348809,568761,532
25
Gross Receipts Tax on Short Term Leased Vehicles91,89076,83770,26076,60692,15551,446
26
White Goods Disposal Tax46,64250,07648,22558,23062,30427,563
27
Privilege Licenses24,87622,76523,93725,12727,01626,528
28
Other Licenses

108,287182,651671,041604,459
29
Payments in Lieu of Taxes - US Forest Serv





30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government37,98247,84121,70044,645
603,755
34
Public Safety665,933681,527595,92297,853265,924160,102
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection

15,9579,532326,316629
39
Econ. & Phys. Dev. - Housing/Comm. Dev.261,92578,194247,762144,429168,642462,126
39.1
Fed intergov sewers194,86559,596



40
Econ. & Phys. Dev. - All Other





41
Human Services: Health268,509430,776205,402284,539242,306162,962
42
Human Services: Mental Health


953,625611,668530,179
43
Human Services: Hospitals





44
Human Services: Social Services10,558,07910,064,19010,020,2169,569,64110,821,11110,782,686
45
Human Services: All Other





46
Culture and Recreation





46.5STATENC Education Lottery Proceeds1,865,7603,122,5673,169,8212,938,417

47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax14,27234,73133,16913,81727,9679,914
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges

1,268,696206,536270,544241,402
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)1,098,9781,098,978



50.2
ETSF Interest Income39,42557,720



51
Beer and Wine Tax370,115117,869366,585369,567360,159348,170
52
Court Costs - Facilities, Jail and Arrest Fees220,317233,691265,460296,916290,684282,763
53
Public School Building Capital Fund
2,055864,1001,749,5951,329,4661,389,050
54
Public School building bond fund





58
General Government796,691821,149827,787823,271317,262193,158
59
Public Safety738,002922,869855,8401,037,239690,265624,604
60
Transportation





61
Environmental Protection90,435230,294114,433220,821335,42891,168
62
Econ. & Phys. Dev. - Housing/Community Dev

19,944321,2341,056,673110,054
62.1
State intergov - sewers2,850,000




63
Econ. & Phys. Dev. - All Other2,060,2724,23963,351125,000

64
Human Services: Health 2,018,6191,823,7041,882,6981,748,9491,531,5771,493,507
65
Human Services: Mental Health122,789126,522119,16014,419,3638,766,6318,787,488
66
Human Services: Hospitals





67
Human Services: Social Services13,116,18114,665,60014,209,13213,724,53413,191,48212,908,249
68
Human Services: All Other





69
Culture and Recreation176,167239,134157,294218,378168,356199,188
70LOCALOther State Intergov.134,032




71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government957,353936,257934,5571,242,118903,838413,474
73
Public Safety1,074,978777,927958,859601,848576,737523,908
74
Transportation





75
Environmental Protection26,07627,66127,60629,99522,35521,775
76
Economic And Physical Development1,034,7991,355,9761,562,4581,259,902483,788439,300
77
Human Services: Health, Mental Hlt & Hosp660,645652,485887,299676,097372,056250,148
78
Human Services: Social Services3,815,7713,405,9503,172,3033,174,6132,839,1002,646,113
79
Human Services: All Other





80PERMITS Culture And Recreation63,25073,67769,95465,05866,88959,494
81& FEESBuilding Permits891,1301,624,2801,181,8382,601,1132,205,4751,631,365
82
Register of Deeds495,217511,565562,730708,905816,818842,050
83
Inspection Fees223,718241,124258,789361,919405,564390,514
84
Concealed Handgun Permits49,67547,95963,25025,89723,54023,310
85
Other Permits130,679117,706612,534404,937322,127327,496
86SALES &Parking Revenues





87SERVICESRents and Royalties120,283109,522118,659115,163110,688114,708
88
Airport





89
Fire Protection Charges





90
Solid Waste5,606,3995,602,1965,875,1056,625,8967,506,5175,879,691
91
Ambulance and Rescue Squad Charges5,600,2144,791,3934,956,7634,571,5633,758,8763,459,489
92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues61,55068,33762,29862,14163,42753,911
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health6,759,6486,903,0186,565,8586,181,7045,808,3296,017,107
97
Client and Third Party Payments - Ment Hlth


2,830,2661,873,9235,685,036
98
Client and Third Party Payments - Soc Serv262,872333,370313,920449,098391,655323,593
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services947,133945,8422,143,0781,701,6431,430,1041,543,373
102REVENUESWater and Sewer Charges578,093558,392



103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds1,443,3062,799,5585,537,4846,461,6775,883,2894,349,776
105
Special Assessments





106
Private Contributions and Other Donations138,320109,145103,063336,659532,641156,793
107
Sales of Materials and Fixed Assets74,86963,21746,86966,205259,129569,238
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax47,38248,11847,71347,24746,11834,641
110
Mixed Drink Surcharge77,82478,75077,33576,134212,278208,565
111
ABC Profit Distribution767,176966,250967,665865,866542,374691,435
112
Other Miscellaneous Revenues4,005,7762,825,6902,541,5083,136,0042,716,8102,785,154
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch

21,656,00028,607,0001,450,0009,200,000
115
Other36,500,000

700,000

116NON-REVFines and Forfeitures796,001892,179994,0151,081,0981,126,0951,070,419
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units37,595,19437,435,90236,823,44236,041,06034,111,19332,979,190
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes268,727356,527294,820274,023287,215316,865
123
Prepaid Privilege Licenses14,08315,10315,45515,72517,55017,153
124
Assistance Passed Directly To Recipients159,918,028155,639,923175,458,833152,471,909139,342,616132,780,296
125APART 4Governing Body - Salaries & Wages





125BGENERALGoverning Body - Other Direct139,117156,862162,988159,107251,785284,538
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages1,440,2711,379,4001,446,6521,353,2711,366,1651,287,016
126B
Administration - Other Direct650,114590,722611,889470,368485,764433,211
126C
Administration - Construction





126D
Administration - Purchase of P,P&E




17,363
127A
Elections - Salaries & Wages260,385335,285307,964302,954169,420168,262
127B
Elections - Other Direct137,877151,504140,412299,826177,072188,074
127C
Elections - Construction





127D
Elections - Purchase of P,P&E



144,538610,839
128A
Finance - Salaries & Wages759,704751,312752,142741,934696,874664,724
128B
Finance - Other Direct798,139720,143739,501723,744631,559603,928
128C
Finance - Construction





128D
Finance - Purchase of P,P&E


20,97722,223
129A
Taxes - Salaries & Wages1,273,3381,264,8471,267,2901,287,8521,220,9941,182,384
129B
Taxes - Other Direct718,031625,975687,960645,470617,526878,025
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E22,585

15,66879,33220,085
130A
Legal - Salaries & Wages275,050269,236252,806214,226206,634178,687
130B
Legal - Other Direct62,73068,90071,74151,23260,33565,795
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages398,853389,014461,486391,468380,290345,907
131B
Register of Deeds - Other Direct333,883361,091403,708407,684410,217410,548
131C
Register of Deeds - Construction





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


43,516
48,549
132A
Public Buildings - Salaries & Wages





132B
Public Buildings - Other Direct1,207,8861,133,2151,208,4901,145,5791,003,780897,837
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E24,463111,957305,226278,231161,810196,920
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct2,3179,77311,0144,0488,54113,400
133C
Court Facilities - Construction





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

22,255
47,426
134A
Central Services - Salaries & Wages2,003,9912,000,0491,964,6191,774,5801,692,4681,579,844
134B
Central Services - Other Direct2,076,3172,038,2032,001,3141,892,0411,553,1021,359,085
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E210,800630,571716,307639,8871,763,182199,183
135A
Gen. Govt. All Other - Salaries & Wages
8,768



135B
Gen. Govt. All Other - Other Direct2,842,6834,518,3174,227,3062,826,8922,725,4972,667,457
135C
Gen. Govt. All Other - Construction





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

7,775


136APUBLICSheriff & Communications - Salaries & Wages4,676,2294,635,7804,549,0444,213,0653,812,3233,645,693
136BSAFETYSheriff & Communications - Other Direct2,009,1251,834,5912,035,6871,847,6891,504,1741,508,632
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E40,881368,255494,937449,476374,449233,804
137A
Jail - Salaries & Wages2,490,8742,487,2972,527,5802,434,9041,235,339738,076
137B
Jail - Other Direct2,923,3513,481,4602,874,2182,720,9012,046,2971,772,355
137C
Jail - Construction450,737191,073137,4961,102,7206,633,6858,226,092
137D
Jail - Purchase of P,P&E8,86030,669
28,06718,71026,920
138A
Emergency Communications - Salaries & Wages

1,055,603919,154963,964918,989
138B
Emergency Communications - Other Direct

862,755818,961794,059897,029
138C
Emergency Communications - Construction





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

66,962418,530254,896329,075
138.1B
Emergency Telephone Service Fund (ETSF) Operation945,453304,880



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp1,107,593




139A
Emergency Management - Salaries & Wages206,379223,566224,791211,178206,558209,140
139B
Emergency Management - Other Direct267,199342,060465,123189,181312,589191,858
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E13,585

44,46470,154338,437
140A
Fire - Salaries & Wages148,413144,581120,558104,529118,036116,661
140B
Fire - Other Direct4,575,8534,350,1973,956,9873,597,7383,140,3323,046,536
140C
Fire - Construction





140D
Fire - Purchase of P,P&E



35,747
141A
Inspectors - Salaries & Wages708,524846,476978,4661,028,549949,759929,403
141B
Inspectors - Other Direct505,062507,166639,763642,625553,001470,667
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E62,474339,832349,52755,72657,93469,813
142A
Rescue Units - Salaries & Wages4,651,9234,561,4334,459,1834,297,9704,116,7963,754,407
142B
Rescue Units - Other Direct2,863,4842,647,3512,673,3402,793,8892,423,3422,253,304
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E
852,832545,234452,740406,302269,994
143A
Animal Control - Salaries & Wages313,632304,125290,943227,366246,526198,846
143B
Animal Control - Other Direct356,650305,079336,020234,190193,807142,572
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E37,74827,770173,691125,68838,00054,677
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct81,60096,50085,200120,40068,80064,050
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages1,055,5181,035,23420,34925,4112,213
145B
Pub. Safety All Other - Other Direct844,991791,566305,931192,795137,327129,895
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E154,73281,426

150,972
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 & Wages1,136,9071,171,0531,212,1781,206,8651,144,7541,093,580
152BMENTALSolid Waste - Other Direct3,226,1902,966,4753,205,1363,230,0852,941,0852,705,293
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E1,667,0211,237,3782,646,3444,465,0062,419,9092,647,675
153A
Drainage & Watershed - Salaries & Wages141,446152,123140,700145,79186,80767,275
153B
Drainage & Watershed - Other Direct47,89146,98947,71853,00430,57929,808
153C
Drainage & Watershed - Construction





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


94027,582
154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages107,838106,775105,457101,92198,05294,218
155B
Environ. All Other - Other Direct88,27783,59781,15684,82178,43271,382
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages1,119,8551,140,6481,094,4421,067,8641,046,685984,558
156BPHYSPlanning & Zoning - Other Direct458,154513,469537,989471,604528,901463,165
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E
70,562154,885
45,82371,988
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct697,9671,408,520775,1081,111,0641,170,246749,832
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct273,38870,988278,002120,246189,566232,837
158C
Community Development - Construction





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


1,575
3,150
159A
Agriculture Extension - Salaries & Wages92,961153,020190,292187,960187,973185,407
159B
Agriculture Expansion - Other Direct192,271125,622135,977133,214111,210101,173
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E21,782

12,671

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 & Wages115,941114,082113,939130,112100,51393,279
161B
Econ. Dev. All Other - Other Direct48,87946,43343,63154,92442,99658,107
161C
Econ. Dev. All Other - Construction





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




106,981
162AHUMANHealth - Salaries & Wages6,823,3256,823,3856,678,3536,317,6186,027,2535,738,679
162BSERVICESHealth - Other Direct5,332,6345,158,1685,098,5015,191,0324,673,8544,389,918
162C
Health - Construction





162D
Health - Purchase of P,P&E63,35639,8538,100
76,485
163A
Mental Health - Salaries & Wages


2,481,0721,808,7902,083,157
163B
Mental Health - Other Direct38,12522,96924,21717,101,38110,317,89313,707,922
163C
Mental Health - Construction





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


365,811
96,100
164A
Administration - Salaries & Wages16,581,43316,302,18016,208,37316,045,91914,764,57913,717,089
164B
Administration - Other Direct7,878,8827,691,5678,314,3329,140,7239,562,3499,090,023
164C
Administration - Construction





164D
Administration - Purchase of P,P&E111,176109,41297,118179,992244,605197,920
165B
Assistance Programs - Other Direct11,079,61611,928,87311,358,03110,358,1149,963,4439,937,694
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages50,54639,98734,72632,42631,02413,938
168B
Other Human Services - Other Direct16,83014,42413,82213,34913,1768,345
168C
Other Human Services - Construction





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





169A
Legal Aid - Salaries & Wages





169B
Legal Aid - Other Direct





169C
Legal Aid - Construction





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





170A
Human Serv. All Other - Salaries & Wages





170B
Human Serv. All Other - Other Direct
8001,0001,729500
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages182,197197,914194,353150,290131,909134,476
171BANDRecreation & Parks - Other Direct100,968105,037106,97184,46491,46494,434
171CRECREAT.Recreation & Parks - Construction3,350,753




171D
Recreation & Parks - Purchase of P,P&E
13,247201,06719,84017,063218,150
172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages




56,642
173B
Museums - Other Direct71,00072,82172,10070,00070,00077,297
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages1,225,1501,276,6401,283,0741,236,7361,233,0461,178,962
174B
Libraries - Other Direct1,002,7811,012,5421,024,4781,025,8041,055,2111,036,723
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E3,9754,350
35,721
21,850
175A
All Other - Salaries & Wages





175B
All Other - Other Direct255,000255,420243,047223,371215,658137,849
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages61,34540,52741,86539,69636,24133,311
176B
Water & Sewer - Other Direct 547,58051,05667,17560,98257,67537,046
176C
Water & Sewer - Construction1,524,9544,898,8939,844,3175,278,8802,742,482781,436
176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees271,114281,245291,759


177DSERVICEWater & Sewer - Principal324,291239,165228,647


178B
Public School - Interest & Fees3,822,9454,179,1903,964,7033,337,8443,681,6723,618,031
178D
Public School - Principal10,997,55311,199,45910,057,3168,796,2448,724,2508,182,382
179B
Comm/Tech College - Interest & Fees469,209477,320395,816375,772401,963432,208
179D
Comm/Tech College - Principal987,4571,035,176837,120789,308756,302934,838
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees610,675658,908706,981775,367730,508810,858
181D
All Other - Principal1,192,8081,187,1561,173,3981,139,322857,781857,780
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 59,28180,680108,78697,148112,828123,059
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement607,466525,716511,935477,222420,860325,192
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount1,46722,1402,817,5805,749,5656,773,1716,564,713
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 - Amount1,231,6011,217,5111,291,3991,199,6801,160,5091,164,392
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount35,185,88234,382,53735,756,39834,105,99530,474,48029,219,374
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount21,635,18312,297,47234,977,84511,500,42917,435,41626,091,415
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount3,617,0683,332,0003,200,0002,821,5262,627,5992,254,919
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount3,837,8762,921,1233,203,980873,847558,3516,567,283
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 - Amount1,522,3391,590,2533,303,265


197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount195,000198,013196,052190,342187,272183,600
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 vehicles75,200,31574,837,94674,489,03871,734,84159,084,27257,348,838
206OTHERCurrent year's levy -- Motor vehicles (only)5,706,9795,828,2346,477,4136,482,4656,111,1246,060,396
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles2,066,5232,039,5931,985,1221,497,7221,162,4601,064,267
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles936,235919,3271,006,8671,027,002926,773928,256
209
Percentage of Taxes Collected All Property %96.2996.3396.3096.7796.8096.86
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.2597.2797.3497.9198.0398.14
211
Percentage of Taxes Collected Motor Vehicles %83.5984.2384.4684.1684.8384.68
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 Balance5,268,1045,165,6274,960,6874,704,4314,440,0934,322,595
214B
Capital Rev Funds - Hosp - Ending Balance5,358,5595,268,1045,165,6274,960,6874,704,4314,440,093
215APART 7Cash On Hand & in Bank - Debt Service Fund





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





215CINVESTCash On Hand & in Bank - All Other Funds159,100,688135,827,681141,895,075147,994,026115,325,707127,233,842
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 Designated162,898162,89876,63574,56639,16573,976
220B
Opening Balance(s) White Goods Account Undesignated-148,354-123,313-44,834-33,712

221
Total Revenue Credited to white Goods Account55,69269,36495,33673,67576,25542,011
222A
Total Expenditures for Operations59,55433,20030,89841,74557,56626,822
222B
Total Expenditures for Capital Improvements
61,20556,65440,98317,00050,000
222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated55,000162,898162,89876,63574,56639,165
223B
Ending Balance in White Goods Account Undesignated-44,318-148,354-123,313-44,834-33,712
224B
The Amount of White Goods Tax Actually Received46,64250,07648,22558,23062,30427,563
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected136199215324469608
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources228,850,494190,995,913262,512,956251,202,281198,476,995196,423,394
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In6,256,7108,095,30248,646,9279,517,95111,547,1469,764,495
229D
Amount - Net Revenues Per AFIR222,593,784182,900,611213,866,029241,684,330186,929,849186,658,899


Calculated amount222,593,784182,900,611213,866,029241,684,330186,929,849186,658,899


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses205,703,723197,694,508271,348,114214,770,640206,578,546214,481,794
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out6,256,7108,095,30248,646,9279,517,95111,547,1469,764,495
230D
Amount - Net Expenditures Per AFIR199,447,013189,599,206222,701,187205,252,689195,031,400204,717,299


Calculated amount199,447,013189,599,206222,701,187205,252,689195,031,400204,717,299


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 10OfficialRodney N. Miller
951CERTI-TitleFinance Director
952FICATIONDate11/07/201111/03/201011/04/200911/07/200811/12/200711/07/2006
953
ContactKenneth W. Maynor
954
TitleInternal Auditor
955
Telephone828-465-8452
956
Fax #828-465-8298



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County17.51%20.25%21.20%24.40%25.71%
Pop. Group19.35%18.41%19.31%19.50%22.01%
Statewide21.33%20.25%20.57%21.07%23.41%






Catawba County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20072008200920102011
County96.80%96.77%96.30%96.33%96.29%
Pop. Group97.92%97.83%97.61%97.65%97.68%
Statewide97.45%97.38%97.13%97.15%97.19%






Catawba County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20072008200920102011
County24219715311078
Pop. Group624650675667611
Statewide796803842837809






Catawba County


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

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Analysis of Revenue

20072008200920102011
Property Taxes430508519511522
Other Taxes3834303334
Sales Tax223230208170171
Sales & Services139147129123129
Intergovernmental305367277268293
Debt Proceeds1018614000
Other Miscellaneous921037760290
Total1,2371,5751,3801,1651,439

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$80,677,459
$522
Other Taxes5,298,146
34
Sales Tax26,504,695
171
Sales & Services19,936,192
129
Intergovernmental45,332,220
293
Debt Proceeds0
0
Other Miscellaneous44,845,072
290
Total$222,593,784
$1,439





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$64,276,009
$416
Debt Service18,676,052
121
Human Services50,731,330
328
General Government15,638,534
101
Public Safety32,167,617
208
Other17,957,471
116
Total$199,447,013
$1,290




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$48,302,028
$312
Capital Outlay8,877,475
57
Other Operating75,041,094
486
Public School Capital21,635,183
140
Public School Current35,185,882
228
Other10,405,351
67
Total$199,447,013
$1,290




Population Group: 100,000 and Above


Last Updated 3/25/2013 10:09:15 AM