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

The AFIR report that was due 10/31/2011 has not been received as of 03/22/2013


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




Cherokee County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$015,710,72015,450,81113,584,52613,517,19211,957,338


Other Taxes02,027,3262,399,7212,213,2422,245,1822,461,863


Sales Tax04,642,1495,933,1687,214,5927,441,6146,878,455


Sales & Services04,282,8813,116,5773,286,4922,271,5322,087,732


Intergovernmental08,471,8128,595,6827,364,6038,037,5977,400,388


Debt Proceeds004,091,47902,804,5008,269,424


Other Miscellaneous02,366,9202,664,4182,480,7643,495,2572,685,731


Total$037,501,80842,251,85636,144,21939,812,87441,740,931










Expenditures by Function







Education$05,810,4409,326,2867,454,8215,399,8954,479,832


Debt Service03,261,4253,134,9523,403,0153,577,9852,646,011


Human Services06,872,6967,972,1477,995,4357,929,3067,842,141


General Government02,849,4913,065,8803,259,6163,315,3173,622,224


Public Safety09,971,16810,992,49015,947,73812,319,7799,454,524


Other05,927,9646,697,1564,425,2798,344,0606,056,805


Total$034,693,18441,188,91142,485,90440,886,34234,101,537










Expenditures by Object







Salaries & Wages$014,066,87114,257,46713,700,9628,902,5827,923,214


Capital Outlay02,434,9563,610,5037,408,5349,702,5536,180,689


Other Operating010,071,49710,759,7999,988,29513,009,42012,177,792


Public School Capital0395,8463,844,2891,562,0311,048,305416,397


Public School Current04,833,8424,877,3634,361,6563,892,0203,664,935


Other02,890,1723,839,4905,464,4264,331,4623,738,510


Total$034,693,18441,188,91142,485,90440,886,34234,101,537










Per Capita Revenues by Source







Property Taxes$0580569501503455


Other Taxes07588828494


Sales Tax0171219267278263


Sales & Services01581151228580


Intergovernmental0313317273300283


Debt Proceeds001510105316


Other Miscellaneous0879892130103


Total$01,3841,5571,3371,4851,594










Per Capita Expenditures by Function







Education$0215343275202172


Debt Service0120116126133101


Human Services0254294296296300


General Government0105113121124138


Public Safety0368405590459361


Other0219247164311231


Total$01,2811,5181,5721,5251,303










Per Capita Expenditures by Object







Salaries & Wages$0519526507332303


Capital Outlay090133274362236


Other Operating0372395370485465


Public School Capital015142583916


Public School Current0178180161145140


Other0107142202162143


Total$01,2811,5181,5721,5251,303










Group Average Per Capita Revenues by Source







Property Taxes$601$618$549$560$528$504


Other Taxes565956636267


Sales Tax150167192238233216


Sales & Services183176170202185182


Intergovernmental268277235238222230


Debt Proceeds1299290124116215


Other Miscellaneous383754697873


Total$1,425$1,426$1,346$1,494$1,424$1,487










Group Average Per Capita Expenditures by Function







Education$284$356$369$338$332$316


Debt Service136138128124104104


Human Services289298297354340336


General Government130131141146136127


Public Safety275294294283257232


Other236271238256236213


Total$1,350$1,488$1,467$1,501$1,405$1,328










Group Average Per Capita Expenditures by Object







Salaries & Wages$359$386$352$371$325$307


Capital Outlay97129157159143112


Other Operating571566517537516506


Public School Capital4510112998116112


Public School Current216228209213196185


Other6278103123109106


Total$1,350$1,488$1,467$1,501$1,405$1,328











Number of Reporting (AFIR) Counties in Group192022212323


Average Population of Group38,15637,67837,48436,93237,49437,026








General Fund
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201120102009200820072006

General Fund revenues$34,739,151 33,118,412 33,742,894 32,202,065 32,449,611 29,262,128

General Fund expenditures32,738,944 30,331,557 33,992,779 32,323,155 30,521,917 29,041,555

Operating transfers in0 30,472 0 4,546 0 72,614

Operating transfers out400,227 674,101 650,726 698,117 486,677 1,662,064

Proceeds from capital leases and installment purchases0 0 920,124 0 481,417 703,917

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses$1,599,980 2,143,226 19,513 (814,661)1,922,434 (664,960)










Fund balance available (FBA):







In dollars$8,813,908 8,024,647 5,515,159 4,348,021 6,064,879 4,089,222


FBA as a % of GF Net Expenditures:







Unit's FBA %26.60%25.88%16.35%13.17%19.87%13.63%


Group weighted average FBA %26.25%24.71%23.66%22.65%27.66%27.36%


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


Number of Reporting Counties in Group (Audit)21 22 22 22 23 23








Enterprise Funds:
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None













Combined financial results:







Working capital







Net income































Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year27,527 27,090 27,128 27,026 26,816 26,180


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Cash & Investments at June 30th0 14,401,057 8,542,284 7,586,570 7,841,228 9,151,060


Investment Earnings0 125,576 167,406 519,613 935,832 464,428


Tax Rate Equivalent0.0000 0.0031 0.0039 0.0191 0.0378 0.0202


Tax Rate Equivalent Group weighted average0.0016 0.0030 0.0099 0.0247 0.0301 0.0235


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


Latest year of Revaluation 2008 2008 2008 2004 2004 2004


January 1, Prior Year Assessed Valuation4,098,223,965 4,087,957,896 4,258,887,625 2,723,028,874 2,473,636,158 2,298,583,426


Tax Rate0.3850 0.3850 0.3850 0.5200 0.5200 0.5200


Tax Rate Group weighted average0.4787 0.4634 0.4666 0.4852 0.5025 0.5209


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio131.29 115.04 98.20 98.20 74.80 81.88


Assessment -to-Sales Ratio Group Average104.42 99.84 88.12 87.54 85.35 87.96


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


Assessed Valuation adjusted for Assessed to Sales Ratio3,121,505,038 3,553,509,993 4,336,952,775 2,772,941,827 3,307,000,211 2,807,258,703


Tax Rate Adjusted0.5055 0.4429 0.3781 0.5106 0.3890 0.4258


Tax Rate Adjusted Group weighted average0.4998 0.4627 0.4112 0.4248 0.4289 0.4582


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected0.00 93.34 93.71 94.40 95.50 94.19


Percent Collected Group weighted average95.81 95.49 95.85 96.23 96.48 96.09


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


Percent Collected Excluding Motor Vehicles0.00 93.85 94.40 95.61 96.85 95.72


Percent Collected Excluding Motor Vehicles Group weighted average96.61 96.35 96.74 97.19 97.55 97.24


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


Percent Collected Motor Vehicles Only 0.00 82.81 82.77 81.27 82.56 76.71


Percent Collected Motor Vehicles Only Group weighted average84.01 83.33 84.67 85.37 84.90 85.01


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


Tax Uncollected0 1,048,091 977,956 765,553 589,440


Tax Rate Equivalent0.0000 0.0256 0.0230 0.0281 0.0238 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Ratings:







Fitch







Moody's







S & P
















General Obligation Debt (GO) where the taxing power of the entire County is pledged to satisfy the obligation. The figure does not include General Obligations of sub-divisions such as water districts even though such obligations may appear on the County's financial statements.


Enterprise$0 0 0 0 0 0


General Government0 0 0 0 0 0


Total0 0 0 0 0 0


Total Per Capita0 0 0 0 0 0


Total Per Capita for the Population Group163 180 185 207 270 255


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1400%0.1400%0.1300%0.1600%0.2200%0.2400%


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*$414,374 610,064923,4701,354,8622,035,4562,961,741


--General Government*25,519,43217,035,76319,315,93718,233,03720,322,72120,150,350


Total*25,933,80517,645,82720,239,40719,587,89822,358,17723,112,091


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




Revenue Bond Debt 424,130 452,406 480,681 508,956 537,232 565,507


Total Debt Listed Above*$26,357,936 18,098,23320,720,08820,096,85522,895,40923,677,598








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)
337,749393,947441,028382,683382,683


Article 42 (60% restricted)
673,220779,266874,011758,098758,098


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund
1,250,000125,000125,000143,500143,500

Grants from Public School Building Bond Fund






NC Lottery Proceeds






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts

3,171,355




Interest on public school debt proceeds

2,619



Unrestricted sources
289,567647,252888,118384,304384,304


Total Sources
2,550,5365,119,4392,328,1571,668,5851,668,585









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)
337,749393,947441,028382,683382,683


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)
596,277442,125395,044434,887434,887


Public school capital outlay
190,403153,703375,75732,09332,093

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)
125,000125,000125,000143,500143,500


Public school capital outlay






Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)
169,951





Public school capital outlay:







From Capital Projects Funds
60,5012,948,845298,156118,850118,850


From General Fund and all other funds
144,942741,741888,118265,454265,454


Fair market value of assets donated to public school county







Total Uses
1,624,8234,805,3612,523,1031,377,4671,377,467









Sources of county funding over (under) uses of county funding
1,316,727408,567-30,946291,118291,118









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes
879,798350,387247,17793,92893,928

Unexpended proceeds from other sources restricted







for public school capital outlay
90,973120,844255,000










Equals: Ending Balance, June 30, Current Year






Total ending balance
1,407,700529,411224,054291,118291,118

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes
766,338533,825350,387385,046385,046


Unexpended proceeds from other sources restricted







for public school capital outlay
1,521,160345,973120,844










Additional Information:






Average daily membership3,5233,5983,6653,7363,7073,701

Adjusted unit-wide tax rate0.50550.44290.37810.51060.38900.4258

Weighted average adjusted unit-wide tax rate for population group0.49980.46270.41120.42480.42890.4582

Assessed valuation per student1,163,2771,136,1751,162,043728,862667,288621,071

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






Department of Revenue Lottery Allocation224,654445,266224,65463,48647,939








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year27,52727,09027,12827,02626,81626,180
1.5AGASB34Governmental Activities Assets
49,609,49245,227,86143,588,48342,261,30038,369,829
1.5BFISCAL Governmental Activities Liabilities
28,365,84430,029,60729,445,92430,837,27530,506,064
3.5ASUMMARYBusiness Type Activities Assets
3,234,5213,334,3413,459,997

3.5B
Business Type Activities Liabilties
1,078,0521,098,8251,123,823

6.5A
Fiduciary Funds Assets
103,67286,910317,45489,797115,822
6.5B
Fiduciary Funds Liabilties
103,67286,910317,45489,797115,822
10PART 2Current Collections Of Unit Wide Levy
14,686,63414,769,12012,917,02012,454,22811,231,227
11TAXCurrent Collections of Special Tax District
1,572,2881,549,4101,449,7721,259,1601,150,810
12REVENUESPrior Years' Levy Collections
831,229524,706523,264849,765567,291
13
Penalties and Interest
192,857156,985144,242213,199158,820
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax
237,388181,304270,526496,133845,814
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax
29,54135,16443,54735,51343,123
18.1
Solid Waste Disposal Tax
19,9828,382


19
1% Local Government Option Sales Tax
2,188,0162,626,3932,990,0033,252,0483,073,107
20
1/2% Local Government Option Sales Tax (40)
1,246,0961,313,1551,470,0931,424,2871,275,610
21
1/2% Local Government Option Sales Tax (42)
1,109,5371,298,7761,456,6841,409,6001,263,497
21.1
1/2% Local Government Option Sales Tax (44)
98,500694,8441,297,8121,355,6791,266,241
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax
105,524103,259127,484144,366148,000
23
Prepared Food Tax





24
911 Charges

454,177251,067272,718259,530
25
Gross Receipts Tax on Short Term Leased Vehicles
4,6507,0486,8344,0994,146
26
White Goods Disposal Tax


7,90821,1707,520
27
Privilege Licenses





28
Other Licenses
57,95360,97756,10412,0232,920
29
Payments in Lieu of Taxes - US Forest Serv
422,808299,060132,819134,472135,155
30FEDERALPayments in Lieu of Taxes - TVA
1,081,703908,9161,028,189902,448704,659
31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.


4,39997,158
33
General Government

295,71192,48077,22576,459
34
Public Safety
208,540232,2712,70937,24742,804
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports
1,581,8101,459,643


37
Transportation - Other Transportation
217,737313,532405,1761,421,2821,466,876
38
Environmental Protection





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

214,378


39.1
Fed intergov sewers
82,203


135,532
40
Econ. & Phys. Dev. - All Other


967,000

41
Human Services: Health

148,461
150,826161,531
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services
2,261,0212,458,7271,948,1752,067,7661,706,762
45
Human Services: All Other
194,717270,223231,389393,384397,927
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds
208,17094,489164,000

47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax
30,41823,91929,962576,99524,340
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues


277,430

50
Wireless Enhanced 911 Service Charges


73,750111,963114,881
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)
398,620



50.2
ETSF Interest Income
2,519



51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees
46,78349,76955,50261,33760,844
53
Public School Building Capital Fund
125,000125,000125,000380,000143,500
54
Public School building bond fund





58
General Government





59
Public Safety
303,12857,296145,233421,649769,174
60
Transportation
149,115141,129131,760

61
Environmental Protection
40,965


315,874
62
Econ. & Phys. Dev. - Housing/Community Dev
9,726
185,622
120,053
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other





64
Human Services: Health
941,209796,767675,076589,295621,628
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services

86,607


68
Human Services: All Other
85,779

103,53888,538
69
Culture and Recreation



250,000
70LOCALOther State Intergov.
12,125



71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government
10,732
10,2751,65790,625
73
Public Safety

619,784594,133175,642223,226
74
Transportation
56,984



75
Environmental Protection





76
Economic And Physical Development


84,52483,713
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits
192,900325,403299,442441,006488,159
82
Register of Deeds
212,449221,445256,994303,758358,015
83
Inspection Fees
5,6815,9404,7053,3053,125
84
Concealed Handgun Permits
15,28517,67016,58111,8359,637
85
Other Permits
540



86SALES &Parking Revenues





87SERVICESRents and Royalties
51,35149,62451,54542,36045,725
88
Airport





89
Fire Protection Charges





90
Solid Waste
231,009309,974449,414401,974305,559
91
Ambulance and Rescue Squad Charges
1,150,8581,228,6531,019,992564,878625,674
92
Cemeteries





93
Recreation Service Revenues
408,397404,018383,46925,451
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health
757,409374,044919,551968,903864,485
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
605,746293,330402,004194,272233,765
101MISC.Other Sales and Services
1,078,111456,93460,51773,69412,524
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds
125,576167,406519,613935,832464,428
105
Special Assessments
1,231,3201,209,1521,161,293747,172698,062
106
Private Contributions and Other Donations
237,8522,11066,805583,762426,933
107
Sales of Materials and Fixed Assets
103,405532,00385,103234,064
108
Sale of Real Property



84,050
109
1 Cent and 5 Cent Bottle Tax
11,13212,81112,82313,23312,647
110
Mixed Drink Surcharge





111
ABC Profit Distribution
56,12958,22057,40539,57131,915
112
Other Miscellaneous Revenues
174,651112,258
97,669192,810
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch

4,091,479
2,804,5008,269,424
115
Other





116NON-REVFines and Forfeitures
169,457178,243212,297216,773263,094
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units
57,55079,84495,712107,99568,844
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes
173,77593,000167,881

123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients
37,859,95432,364,40736,635,647
34,164,118
125APART 4Governing Body - Salaries & Wages
88,528102,39196,59047,20044,144
125BGENERALGoverning Body - Other Direct
33,980144,10520,63860,95460,783
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages
133,509134,212127,811109,899110,654
126B
Administration - Other Direct
14,93117,45915,06957,92660,572
126C
Administration - Construction





126D
Administration - Purchase of P,P&E



9804,972
127A
Elections - Salaries & Wages
159,311164,515164,218102,31876,765
127B
Elections - Other Direct
34,29532,90930,38378,814101,960
127C
Elections - Construction





127D
Elections - Purchase of P,P&E

3,2543,573
255,223
128A
Finance - Salaries & Wages
260,441260,608222,902128,211111,337
128B
Finance - Other Direct
111,92947,55754,477108,73386,994
128C
Finance - Construction





128D
Finance - Purchase of P,P&E

101,946157,8528211,800
129A
Taxes - Salaries & Wages
576,497591,659511,995459,405306,241
129B
Taxes - Other Direct
148,787177,061205,590361,351235,948
129C
Taxes - Construction


86,828

129D
Taxes - Purchase of P,P&E
5,864

44,347
130A
Legal - Salaries & Wages





130B
Legal - Other Direct
35,000
35,00035,00035,000
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages
147,236147,693163,840115,722101,057
131B
Register of Deeds - Other Direct
211,154174,411206,662369,752499,714
131C
Register of Deeds - Construction





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


10,5848,918
132A
Public Buildings - Salaries & Wages
172,303177,766155,306102,312100,409
132B
Public Buildings - Other Direct
165,181165,412153,096219,017222,244
132C
Public Buildings - Construction





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

8,3726,21514,738455,580
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct
43,98841,16051,19446,52341,870
133C
Court Facilities - Construction





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

3,1006,26024,0446,557
134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct
290,187376,430396,825389,035386,436
134C
Central Services - Construction





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




34,328
135A
Gen. Govt. All Other - Salaries & Wages
130,459126,902244,54072,901154,983
135B
Gen. Govt. All Other - Other Direct
51,72957,25276,743356,396126,653
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E
34,1829,70655,425

136APUBLICSheriff & Communications - Salaries & Wages
2,369,6181,892,6851,758,3391,150,473927,942
136BSAFETYSheriff & Communications - Other Direct
548,835363,664526,6771,060,686785,802
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E
157,111270,964279,02329,730566,368
137A
Jail - Salaries & Wages
1,428,6721,342,2551,072,757661,178660,676
137B
Jail - Other Direct
791,7251,169,518929,9191,071,2011,114,003
137C
Jail - Construction


6,122,1273,962,272680,240
137D
Jail - Purchase of P,P&E
25,12344,39317,7106,778
138A
Emergency Communications - Salaries & Wages

446,249451,902388,611362,002
138B
Emergency Communications - Other Direct

47,54213,447342,069303,832
138C
Emergency Communications - Construction





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




261,116
138.1B
Emergency Telephone Service Fund (ETSF) Operation
139,885



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp





139A
Emergency Management - Salaries & Wages
85,941103,57095,35364,46855,943
139B
Emergency Management - Other Direct
14,40015,80622,06949,27242,618
139C
Emergency Management - Construction





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


4,670
1,701
140A
Fire - Salaries & Wages





140B
Fire - Other Direct



50,39245,683
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages
320,234374,513449,730283,927228,712
141B
Inspectors - Other Direct
66,83164,86979,331186,668153,645
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E


51,94928,98832,642
142A
Rescue Units - Salaries & Wages
1,861,3461,907,6571,806,8341,105,745850,335
142B
Rescue Units - Other Direct
498,289520,408387,914609,176743,268
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E
13,677560,83852,256102,038514,878
143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct

2,83049,66759,60859,600
143C
Animal Control - Construction





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





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct
22,80012,60023,0008,90020,425
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages
53,62669,138154,87117,41816,870
145B
Pub. Safety All Other - Other Direct
55,821464,059290,36127,12187,026
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E
168,257
68,570

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
49,53742,25432,07175,47946,312
148C
Airport - Construction
1,791,4031,632,757203,0351,600,7941,627,985
148D
Airport - Purchase of P,P&E


6,68026,838
149A
Mass Transit-County - Salaries & Wages
417,902432,426387,970254,703220,278
149B
Mass Transit-County - Other Direct
161,376152,427126,064195,832156,738
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E
84,123204,29585,15532,44631,345
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 & Wages
736,482774,817781,852504,178489,108
152BMENTALSolid Waste - Other Direct
507,720510,551407,131586,559586,840
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E
47,040703,78593,045530,138123,348
153A
Drainage & Watershed - Salaries & Wages
89,44786,80684,34962,144
153B
Drainage & Watershed - Other Direct
88,15190,65186,500104,06973,500
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 & Wages





156BPHYSPlanning & Zoning - Other Direct





156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages
24,69524,96823,09625,92044,114
157B
Economic Development - Other Direct
123,9423,7824,06510,81416,231
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct

214,378185,622

158C
Community Development - Construction




120,053
158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages
131,516139,286134,070105,793103,351
159B
Agriculture Expansion - Other Direct
41,93355,36816,72449,58951,666
159C
Agriculture Expansion - Construction





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


13,0171,7954,295
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 Direct
102,156


304,372
161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages
1,731,4161,800,8031,936,5011,383,2111,276,689
162BSERVICESHealth - Other Direct
701,413715,071767,0961,130,3761,347,739
162C
Health - Construction





162D
Health - Purchase of P,P&E


25,982118,0366,748
163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct





163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages
2,519,9382,484,1682,260,9591,501,8671,450,217
164B
Administration - Other Direct
231,838227,139204,972690,880661,937
164C
Administration - Construction





164D
Administration - Purchase of P,P&E
12,74958,35019,99269,94365,011
165B
Assistance Programs - Other Direct
951,7101,114,032556,784676,880451,134
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 & Wages
163,153163,467138,22360,55079,047
170B
Human Serv. All Other - Other Direct
255,556288,750273,283159,796461,619
170C
Human Serv. All Other - Construction





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


2,286

171ACULTURE Recreation & Parks - Salaries & Wages
191,396239,664231,749172,093131,296
171BANDRecreation & Parks - Other Direct
79,00774,65392,756148,421110,584
171CRECREAT.Recreation & Parks - Construction



3,064,69298,793
171D
Recreation & Parks - Purchase of P,P&E

8,74318,23534,217634,881
172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages
38,00937,64534,96422,33521,044
173B
Museums - Other Direct



8,9838,818
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages





174B
Libraries - Other Direct





174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages
235,196231,604210,241

175B
All Other - Other Direct
170,956184,653221,407

175CUTILITYAll Other - Construction





175D
All Other - Purchase of P,P&E
13,224
18,065

176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct





176C
Water & Sewer - Construction
82,203


652,825
176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees
39,39347,04356,19972,68066,538
177DSERVICEWater & Sewer - Principal
216,938209,732281,127350,152310,072
178B
Public School - Interest & Fees
193,923201,520204,524241,006278,748
178D
Public School - Principal
1,133,0561,058,195965,501948,576992,195
179B
Comm/Tech College - Interest & Fees
14,50815,71716,92618,135
179D
Comm/Tech College - Principal
30,00030,00030,00030,000
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees
354,324387,577375,878363,00196,651
181D
All Other - Principal
1,279,2831,185,1681,472,8601,554,435901,807
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement
7,762



185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement
57,26856,08642,74345,16340,215
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount

797,0431,505,7121,868,1231,777,371
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
232,923243,324232,145204,644204,629
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount
4,833,8424,877,3634,361,6563,892,0203,664,935
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount
395,8463,844,2891,562,0311,048,305416,397
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount
580,752604,634567,272459,570373,500
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount


963,862
25,000
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount
72,00080,000


196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount


71,50065,00060,000
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount
180,000192,545186,500160,000147,200
198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount
1,283,9471,262,8461,196,5191,007,897898,982
199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount
288,341286,565253,253

200A
Other - Recipient
NC DENR Forest ServiceChamber of CommerceChamber of CommerceChamber of CommerceBear Paw Service District
200B
Other - Item Number
210271271271
200C
Other - Amount
45,523100,308123,496140,078251,828
201A
Other - Recipient
Haven Child AdvocacyHaven Child AdvocacyHaven Child AdvocacyHaven Child Advocacy
201B
Other - Item Number
298283298286
201C
Other - Amount
117,086120,940112,276117,628
202A
Other - Recipient
Cherokee Co Food BankTown of MurphyTown of MurphyTown of Murphy
202B
Other - Item Number
298271271271
202C
Other - Amount
3,40077,68577,68577,685
203A
Other - Recipient
Industrial OpportunitiesIndustrial OppoertunitesIndustrial Opportunites IncIndustrial Opportunites Inc
203B
Other - Item Number
298283298286
203C
Other - Amount
50,00054,00049,684113,612
204A
Other - Recipient
Southwestern NC Economic Dev CommSouthwestern NC Economic Dev CommSouthwestern Econ Dev.Southwestern Econ Dev.
204B
Other - Item Number
170170193170
204C
Other - Amount
19,70019,60024,52217,225
204.1A
Other - Recipient
State of Franklin Health Council
Cherokee County RescueCherokee County Rescue
204.1B
Other - Item Number
283
198198
204.1C
Other - Amount
14,000
50,00050,000
204.2A
Other - Recipient
Hiwassee River Coalition
Andrews Rescue Andrews Rescue
204.2B
Other - Item Number
239
198198
204.2C
Other - Amount
2,500
50,00050,000
205PART 6Current year's levy -- Excluding motor vehicles
15,001,71614,604,77412,512,80911,859,40411,074,184
206OTHERCurrent year's levy -- Motor vehicles (only)
733,092930,7971,156,2051,235,127971,728
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles
922,071817,563549,043374,086473,674
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles
126,020160,393216,510215,354226,364
209
Percentage of Taxes Collected All Property %0.0093.3493.7194.4095.5094.19
210
Percentage of Taxes Collected Exclude Motor Vehicles %0.0093.8594.4095.6196.8595.72
211
Percentage of Taxes Collected Motor Vehicles %0.0082.8182.7781.2782.5676.71
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

473
1,055771,610
215BCASH &Cash On Hand & in Bank - Construction Bond


1,627,1646,695,5807,126,582
215CINVESTCash On Hand & in Bank - All Other Funds
14,401,0578,541,8117,586,5707,840,1738,379,450
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
7,4059,55111,97111,3507,880
221
Total Revenue Credited to white Goods Account


7,90821,1707,520
222A
Total Expenditures for Operations
3,3462,1461,61220,5494,050
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups


8,716

223A
Ending Balance in White Goods Account Designated
7,405



223B
Ending Balance in White Goods Account Undesignated
-3,3467,4059,55111,97111,350
224B
The Amount of White Goods Tax Actually Received


7,90821,1707,520
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
7183108169180
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources
38,206,38142,902,58136,846,88240,299,55143,477,077
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In
704,573650,725702,663486,6771,736,146
229D
Amount - Net Revenues Per AFIR
37,501,80842,251,85636,144,21939,812,87441,740,931


Calculated amount
37,501,80842,251,85636,144,21939,812,87441,740,931


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses
35,397,75741,839,63643,188,56741,373,01935,837,683
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out
704,573650,725702,663486,6771,736,146
230D
Amount - Net Expenditures Per AFIR
34,693,18441,188,91142,485,90440,886,34234,101,537


Calculated amount
34,693,18441,188,91142,485,90440,886,34234,101,537


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 10OfficialWilliam block
951CERTI-TitleFinance Officer
952FICATIONDate
01/31/201111/25/200901/16/2009

953
Contactwilliam Block
954
Title

955
Telephone828-837-2130
956
Fax #828-837-9684



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County19.87%13.17%16.35%25.88%26.60%
Pop. Group27.66%22.65%23.66%24.71%26.25%
Statewide21.33%20.25%20.57%21.07%23.41%






Cherokee County




Population Group for 1999: 25,000 - 49,999

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Analysis of Property Tax

20062007200820092010
County94.19%95.50%94.40%93.71%93.34%
Pop. Group96.09%96.48%96.23%95.85%95.49%
Statewide96.63%97.45%97.38%97.13%97.15%






Cherokee County


Population Group for 1999: 25,000 - 49,999

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Analysis of General Obligation Debt

20072008200920102011
County00000
Pop. Group270207185180163
Statewide796803842837809






Cherokee County


Population Group for 1999: 25,000 - 49,999

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Analysis of Revenue

20062007200820092010
Property Taxes455503501569580
Other Taxes9484828875
Sales Tax263278267219171
Sales & Services8085122115158
Intergovernmental283300273317313
Debt Proceeds31610501510
Other Miscellaneous103130929887
Total1,5941,4851,3371,5571,384

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Analysis of Revenue for Fiscal 2010

2010
2010
CategoryTotal
Per Capita
Property Taxes$15,710,720
$580
Other Taxes2,027,326
75
Sales Tax4,642,149
171
Sales & Services4,282,881
158
Intergovernmental8,471,812
313
Debt Proceeds0
0
Other Miscellaneous2,366,920
87
Total$37,501,808
$1,384





Population Group: 25,000 - 49,999

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Analysis of Expenditures by Function for Fiscal 2010

2010
2010
CategoryTotal
Per Capita
Education$5,810,440
$215
Debt Service3,261,425
120
Human Services6,872,696
254
General Government2,849,491
105
Public Safety9,971,168
368
Other5,927,964
219
Total$34,693,184
$1,281




Population Group: 25,000 - 49,999


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Analysis of Expenditures by Object for Fiscal 2010

2010
2010
CategoryTotal
Per Capita
Salaries & Wages$14,066,871
$519
Capital Outlay2,434,956
90
Other Operating10,071,497
372
Public School Capital395,846
15
Public School Current4,833,842
178
Other2,890,172
107
Total$34,693,184
$1,281




Population Group: 25,000 - 49,999


Last Updated 3/25/2013 10:09:33 AM