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



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




Clay County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$6,732,4036,394,5346,271,0666,120,6295,392,7335,104,779


Other Taxes596,945551,785751,206649,571651,564701,348


Sales Tax1,569,0341,630,2152,388,9242,887,6492,634,6572,323,943


Sales & Services1,761,6041,773,1731,762,0281,661,6381,449,3501,405,506


Intergovernmental5,715,0225,312,8964,564,7953,635,3623,367,2413,300,060


Debt Proceeds2,140,495536,64401,730,808399,85712,421,587


Other Miscellaneous324,271379,263425,223868,7681,212,9641,103,420


Total$18,839,77416,578,51016,163,24217,554,42515,108,36626,360,643










Expenditures by Function







Education$1,794,8551,341,4161,463,0331,361,2721,580,3221,172,762


Debt Service1,568,3151,581,2811,823,9401,601,6541,789,551663,824


Human Services3,993,7433,752,9453,823,1633,842,9653,607,1423,389,748


General Government2,883,6652,476,4383,169,6262,783,8083,258,2532,678,835


Public Safety4,101,3913,839,7175,935,0387,035,2919,780,5684,316,083


Other3,131,8653,597,5762,862,8732,344,0621,830,0482,008,429


Total$17,473,83416,589,37319,077,67318,969,05221,845,88414,229,681










Expenditures by Object







Salaries & Wages$7,562,3017,386,1387,715,9136,838,1875,775,1165,288,050


Capital Outlay1,084,782445,8593,237,3924,281,1387,580,3582,966,843


Other Operating7,031,8967,415,9606,661,3356,488,4556,910,0884,802,026


Public School Capital376,777246,063293,551432,474625,000295,534


Public School Current1,319,078996,3531,059,482793,798855,152781,828


Other99,00099,000110,000135,000100,17095,400


Total$17,473,83416,589,37319,077,67318,969,05221,845,88414,229,681










Per Capita Revenues by Source







Property Taxes$633607601592531517


Other Taxes565272636471


Sales Tax148155228280260235


Sales & Services166168168161143142


Intergovernmental538504436352332334


Debt Proceeds202510168391,258


Other Miscellaneous31364184120112


Total$1,7741,5731,5461,7001,4892,669










Per Capita Expenditures by Function







Education$169128139132157120


Debt Service14815017415517667


Human Services376356366372356343


General Government271235303270321271


Public Safety386364568681964437


Other295341274227180203


Total$1,6451,5741,8241,8372,1541,441










Per Capita Expenditures by Object







Salaries & Wages$712701738662569535


Capital Outlay10242310415747300


Other Operating663704636628682487


Public School Capital352328426230


Public School Current12495101778479


Other9911131010


Total$1,6451,5741,8241,8372,1541,441










Group Average Per Capita Revenues by Source







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


Other Taxes757378827778


Sales Tax130137182213205195


Sales & Services202198193188170165


Intergovernmental328326305306316337


Debt Proceeds92701714512891


Other Miscellaneous413757888971


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










Group Average Per Capita Expenditures by Function







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


Debt Service10410098998995


Human Services310309326368350343


General Government157152161169177184


Public Safety346309302314280247


Other313302318323286296


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










Group Average Per Capita Expenditures by Object







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


Capital Outlay151110155198187170


Other Operating580577558566523538


Public School Capital60448413913665


Public School Current174177174168157152


Other636285120121121


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











Number of Reporting (AFIR) Counties in Group262626252626


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








General Fund
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201120102009200820072006

General Fund revenues$14,489,840 13,977,455 15,001,246 14,566,234 13,109,091 12,725,527

General Fund expenditures14,940,584 13,906,851 15,210,091 14,276,059 13,795,084 11,321,117

Operating transfers in94,050 0 690,462 0 0 0

Operating transfers out21,592 171,918 147,887 0 319,260 314,187

Proceeds from capital leases and installment purchases140,495 0 0 230,808 399,857 0

Other items0 0 0 0 0 21,587

Excess of revenues and other sources over (under) expenditures and other uses($237,791)(101,314)333,730 520,983 (605,396)1,111,810










Fund balance available (FBA):







In dollars$4,281,195 4,726,658 5,372,037 4,982,855 4,073,332 4,686,018


FBA as a % of GF Net Expenditures:







Unit's FBA %28.88%33.57%34.98%35.48%29.70%40.27%


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


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


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








Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$70,083 $33,625 $67,874 $113,025 $110,767 $110,767


Net income0 0 (347,533)(313,430)13,648 13,648


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year10,622 10,538 10,458 10,326 10,144 9,876


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


Cash & Investments at June 30th7,554,765 5,785,272 6,313,501 9,172,361 5,721,812 6,492,858


Investment Earnings13,384 15,938 159,583 322,190 672,886 503,172


Tax Rate Equivalent0.0006 0.0011 0.0108 0.0229 0.0504 0.0402


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


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


Latest year of Revaluation 2010 2002 2002 2002 2002 2002


January 1, Prior Year Assessed Valuation2,085,994,916 1,506,600,913 1,475,813,097 1,408,705,809 1,336,052,815 1,251,394,773


Tax Rate0.3250 0.4300 0.4300 0.4300 0.4000 0.4000


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


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio113.85 100.00 55.49 55.49 60.38 75.30


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


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


Assessed Valuation adjusted for Assessed to Sales Ratio1,832,230,932 1,506,600,913 2,659,601,905 2,538,666,082 2,212,740,667 1,661,878,849


Tax Rate Adjusted0.3700 0.4300 0.2386 0.2386 0.2415 0.3012


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


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected95.17 94.62 95.08 96.43 96.23 96.74


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


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


Percent Collected Excluding Motor Vehicles95.55 95.01 95.55 97.16 96.81 97.43


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


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


Percent Collected Motor Vehicles Only 83.82 87.76 88.09 86.38 88.60 88.50


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


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


Tax Uncollected325,317 347,291 311,184 216,220 202,438


Tax Rate Equivalent0.0156 0.0231 0.0211 0.0153 0.0152 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group10,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,9999,999 and Below


Ratings:







Fitch







Moody'sAa2Aa2A3A3A3A3


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 Government845,000 945,000 1,045,000 1,140,000 1,235,000 1,330,000


Total845,000 945,000 1,045,000 1,140,000 1,235,000 1,330,000


Total Per Capita80 90 100 110 122 135


Total Per Capita for the Population Group80 95 110 125 140 194


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.0461%0.0627%0.0393%0.0449%0.0558%0.0800%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0700%0.0800%0.0800%0.0900%0.1200%0.1500%


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


Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$0 00000


--General Government*11,565,14010,498,02911,430,91912,363,80811,721,69712,579,587


Total*11,565,14010,498,02911,430,91912,363,80811,721,69712,579,587


* 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*$11,565,140 10,498,02911,430,91912,363,80811,721,69712,579,587








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)173,151114,026149,905162,470137,395137,395


Article 42 (60% restricted)203,62633,470143,646270,004256,706256,706


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund






Grants from Public School Building Bond Fund






NC Lottery Proceeds






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds






Unrestricted sources







Total Sources376,777147,496293,551432,474394,101394,101









Deduct: Uses of County Funding for Public School Capital Outlays:






Funded by Article 40 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay173,151114,026149,905162,470137,395137,395

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay203,626132,037143,646270,004158,139158,139

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







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)







Public school capital outlay:







From Capital Projects Funds







From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses376,777246,063293,551432,474295,534295,534









Sources of county funding over (under) uses of county funding
-98,567

98,56798,567









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes
98,56798,56798,567


Unexpended proceeds from other sources restricted







for public school capital outlay














Equals: Ending Balance, June 30, Current Year






Total ending balance
-98,567

98,56798,567

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes

98,56798,56798,56798,567


Unexpended proceeds from other sources restricted







for public school capital outlay














Additional Information:






Average daily membership1,3281,3401,3821,3561,3531,314

Adjusted unit-wide tax rate0.37000.43000.23860.23860.24150.3012

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

Assessed valuation per student1,570,7791,124,3291,067,8821,038,869987,474952,355

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






Department of Revenue Lottery Allocation81,206178,63381,20624,37017,329








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year10,62210,53810,45810,32610,1449,876
1.5AGASB34Governmental Activities Assets28,911,62326,988,20126,650,94027,790,79926,722,87425,818,276
1.5BFISCAL Governmental Activities Liabilities14,783,52213,233,90213,615,48914,995,30914,886,74815,527,433
3.5ASUMMARYBusiness Type Activities Assets5,032,3064,432,3184,620,6244,864,1065,205,5075,511,816
3.5B
Business Type Activities Liabilties179,095159,500168,286168,992162,860155,739
6.5A
Fiduciary Funds Assets17,26623,90720,11316,21314,80626,013
6.5B
Fiduciary Funds Liabilties17,26623,90720,11316,21314,80626,013
10PART 2Current Collections Of Unit Wide Levy6,413,5866,104,4486,016,1765,837,0915,162,1994,901,684
11TAXCurrent Collections of Special Tax District 477,717434,054425,110415,309388,728347,277
12REVENUESPrior Years' Levy Collections245,852233,629186,057214,384182,510153,898
13
Penalties and Interest72,96556,45768,83369,15448,02449,197
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax51,94156,02668,87481,082143,829240,413
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax20,78711,56210,93211,39710,7659,835
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax652,4861,194,3451,350,5931,496,0271,626,1921,438,117
20
1/2% Local Government Option Sales Tax (40)577,171380,086499,684541,565526,347457,983
21
1/2% Local Government Option Sales Tax (42)339,37755,784239,410450,007482,118427,843
21.1
1/2% Local Government Option Sales Tax (44)

299,237400,050

21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges

195,42993,13075,66275,627
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax3,1593,3803,2463,9094,0763,794
27
Privilege Licenses2,0251,9751,800
1,9842,025
28
Other Licenses41,31644,78845,81544,74426,52022,377
29
Payments in Lieu of Taxes - US Forest Serv360,593394,503366,354303,967258,39794,000
30FEDERALPayments in Lieu of Taxes - TVA




172,442
31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government





34
Public Safety37,48865,03230,52310,39127,7178,293
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation193,614166,456276,21182,508101,98393,953
38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.25,000
56,84888,711150,21411,699
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other918,540




41
Human Services: Health2,014,4492,029,9301,529,7911,725,0661,700,4011,761,240
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services528,178505,230457,642315,408323,888207,877
45
Human Services: All Other85,77529,41374,59988,187118,144123,104
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges


71,570104,24595,808
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)179,907179,907



50.2
ETSF Interest Income207180



51
Beer and Wine Tax44,1408,774



52
Court Costs - Facilities, Jail and Arrest Fees218,015166,147232,627141,10282,67868,934
53
Public School Building Capital Fund





54
Public School building bond fund





58
General Government





59
Public Safety144,954106,75152,80623,73913,12365,870
60
Transportation137,613134,229806,508362,178104,043132,502
61
Environmental Protection





62
Econ. & Phys. Dev. - Housing/Community Dev119,254223,78588,178


62.1
State intergov - sewers176,697746,625



63
Econ. & Phys. Dev. - All Other
6,73210,1723,78337,247169,647
64
Human Services: Health 156,182207,079174,083110,52262,00442,641
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services372,416340,123247,529250,733188,370177,202
68
Human Services: All Other2,0002,0002,0002,0002,0002,000
69
Culture and Recreation





70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government

158,92455,49792,78762,848
73
Public Safety





74
Transportation





75
Environmental Protection





76
Economic And Physical Development




10,000
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits137,821101,849125,204260,437335,008440,914
82
Register of Deeds67,96467,40677,861101,578129,242149,911
83
Inspection Fees6,0753,5004,6906,9945,2752,987
84
Concealed Handgun Permits5,3185,4704,3154,7952,050
85
Other Permits





86SALES &Parking Revenues





87SERVICESRents and Royalties31,47824,63034,99342,50244,19936,555
88
Airport





89
Fire Protection Charges





90
Solid Waste289,981331,733375,879365,707352,120286,949
91
Ambulance and Rescue Squad Charges546,744546,956494,026367,220234,691261,312
92
Cemeteries





93
Recreation Service Revenues124,634114,821113,279120,001131,465127,211
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health282,132213,943246,716251,564213,696180,698
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 Operated53,93953,01246,61840,358

101MISC.Other Sales and Services3,6548,25221,02819,14618,709121,805
102REVENUESWater and Sewer Charges429,042479,826429,489455,140454,470390,976
103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds13,38415,938159,583322,190672,886503,172
105
Special Assessments





106
Private Contributions and Other Donations10,00613,31326,12613,65262,9062,650
107
Sales of Materials and Fixed Assets





108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax4,4652,195



110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues79,238169,59227,444159,1225,5973,786
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch2,140,495536,644
1,730,808399,85712,421,587
115
Other





116NON-REVFines and Forfeitures





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 Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients





125APART 4Governing Body - Salaries & Wages182,077128,708196,219207,278127,267115,371
125BGENERALGoverning Body - Other Direct478,138491,099635,432546,024523,424462,212
125CGOVTGoverning Body - Construction

390,917


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





126A
Administration - Salaries & Wages





126B
Administration - Other Direct





126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages125,614139,909133,537120,990108,21197,344
127B
Elections - Other Direct45,04560,84436,17837,86842,53427,205
127C
Elections - Construction





127D
Elections - Purchase of P,P&E
1,960


3,291
128A
Finance - Salaries & Wages178,767159,328174,542168,320139,228116,685
128B
Finance - Other Direct21,37723,92319,41719,79419,75920,292
128C
Finance - Construction





128D
Finance - Purchase of P,P&E



7,3238,700
129A
Taxes - Salaries & Wages267,050281,092278,088273,525258,494238,252
129B
Taxes - Other Direct51,12245,77344,43754,17849,05649,979
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E





130A
Legal - Salaries & Wages





130B
Legal - Other Direct31,93813,11028,16823,54335,64415,369
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages151,313148,218174,360171,369167,562149,649
131B
Register of Deeds - Other Direct35,78332,49830,93530,99034,36442,066
131C
Register of Deeds - Construction





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




4,812
132A
Public Buildings - Salaries & Wages171,792170,997180,984152,80994,97633,484
132B
Public Buildings - Other Direct499,525456,902538,739653,623412,150444,572
132C
Public Buildings - Construction374,132




132D
Public Buildings - Purchase of P,P&E59,380
82,0161,732856,555691,713
133A
Court Facilities - Salaries & Wages

22,27921,731

133B
Court Facilities - Other Direct

1,9352,667

133C
Court Facilities - Construction





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





134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct





134C
Central Services - Construction





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





135A
Gen. Govt. All Other - Salaries & Wages92,54985,00582,68177,89478,21874,481
135B
Gen. Govt. All Other - Other Direct104,585237,072118,762219,473131,72583,358
135C
Gen. Govt. All Other - Construction



148,878
135D
Gen. Govt. All Other - Purchase of P,P&E13,478


22,885
136APUBLICSheriff & Communications - Salaries & Wages1,084,9561,008,1951,123,943696,077679,019681,546
136BSAFETYSheriff & Communications - Other Direct185,289168,884123,704190,164134,727131,171
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E
14,66920,862150,134107,12749,271
137A
Jail - Salaries & Wages608,236639,848579,327364,979238,458187,608
137B
Jail - Other Direct138,405125,78169,77456,25458,57565,940
137C
Jail - Construction





137D
Jail - Purchase of P,P&E





138A
Emergency Communications - Salaries & Wages





138B
Emergency Communications - Other Direct


173,755992,901135,991
138C
Emergency Communications - Construction





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





138.1B
Emergency Telephone Service Fund (ETSF) Operation121,664138,816



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp32,557




139A
Emergency Management - Salaries & Wages17,17214,71817,25314,35713,73013,312
139B
Emergency Management - Other Direct23,19631,06218,0847,34710,48611,122
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E21,97421,101



140A
Fire - Salaries & Wages





140B
Fire - Other Direct508,189452,704461,676427,447416,091373,346
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages125,423132,125143,164158,849147,061110,903
141B
Inspectors - Other Direct9,4519,91512,17716,64619,21016,116
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E



1,20718,060
142A
Rescue Units - Salaries & Wages770,754727,846634,984496,377456,939444,383
142B
Rescue Units - Other Direct143,953126,013118,753108,49186,43999,863
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E160,81539,4002,135202,181
16,409
143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct





143C
Animal Control - Construction





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





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 & Wages116,014151,687342,820406,452

145B
Pub. Safety All Other - Other Direct7,38512,04824,84328,4623,3962,504
145C
Pub. Safety All Other - Construction

2,215,0503,515,3966,385,8451,940,946
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 & Wages440,106403,888404,865405,088366,697338,034
151B
Trans. All Other - Other Direct92,76995,26680,885102,08490,30197,260
151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E25,155103,116370,478366,9592,60050,931
152AENVIRONSolid Waste - Salaries & Wages193,713166,887132,146125,668123,89294,625
152BMENTALSolid Waste - Other Direct273,779251,389288,876342,164356,608347,073
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E92,89538,05014,000
1,9584,242
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 Direct1,001,1871,283,269356,281


155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages35,08439,81252,05746,06345,54546,912
156BPHYSPlanning & Zoning - Other Direct3,16014859023,58376,798163,433
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct





157C
Economic Development - Construction25,000




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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct
227,871143,683

71,959
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages88,41486,26483,36371,02266,62359,505
159B
Agriculture Expansion - Other Direct20,44111,2348,2147,5627,8598,686
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 Direct49,44859,158



161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages1,409,5181,393,4351,541,9191,501,0441,325,3121,153,901
162BSERVICESHealth - Other Direct440,176324,869291,719372,292308,582270,733
162C
Health - Construction





162D
Health - Purchase of P,P&E30,751


17,23418,442
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 & Wages1,027,539946,314967,041876,774794,831751,845
164B
Administration - Other Direct147,249154,391142,237194,242141,88384,929
164C
Administration - Construction





164D
Administration - Purchase of P,P&E245,438116,330
6,270
46,128
165B
Assistance Programs - Other Direct





166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages3,6523,8763,8763,8763,8763,876
168B
Other Human Services - Other Direct441627476809593449
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 & Wages71,364152,61533,88071,848227,408326,749
170B
Human Serv. All Other - Other Direct617,615660,488842,015815,810787,423732,696
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages115,909150,418142,655133,12161,37369,105
171BANDRecreation & Parks - Other Direct81,18531,21377,606105,65667,02578,887
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E3,20717,18323,94518,18116,6016,777
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 & Wages





174B
Libraries - Other Direct103,320103,320114,800112,500105,525100,500
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct





175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages285,285254,953269,930272,676250,396180,480
176B
Water & Sewer - Other Direct 201,808180,087180,510191,450178,102182,899
176C
Water & Sewer - Construction





176D
Water & Sewer - Purchase of P,P&E
94,050117,98920,28512,145107,121
177BDEBTWater & Sewer - Interest & Fees4,9005,3505,7506,1506,5006,850
177DSERVICEWater & Sewer - Principal9,0009,0008,0008,0007,0007,000
178B
Public School - Interest & Fees





178D
Public School - Principal





179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees423,720465,507517,543490,513532,172209,602
181D
All Other - Principal1,130,6951,101,4241,292,6471,096,9911,243,879440,372
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement25,95824,90526,48921,92329,35717,592
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount





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





191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount1,319,078996,3531,059,482793,798855,152781,828
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount376,777246,063293,551432,474625,000295,534
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount99,00099,000110,000105,000100,17095,400
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount


30,000

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 vehicles6,520,3336,101,3115,928,5985,643,8864,982,7574,675,764
206OTHERCurrent year's levy -- Motor vehicles (only)218,470350,428395,361409,425381,880391,234
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles289,963304,410264,085160,463158,885120,313
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles35,35442,88147,09955,75743,55345,001
209
Percentage of Taxes Collected All Property %95.1794.6295.0896.4396.2396.74
210
Percentage of Taxes Collected Exclude Motor Vehicles %95.5595.0195.5597.1696.8197.43
211
Percentage of Taxes Collected Motor Vehicles %83.8287.7688.0986.3888.6088.50
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 Funds7,554,7655,785,2726,313,5019,172,3615,721,8126,492,858
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 Account3,1593,3803,2463,9094,0763,794
222A
Total Expenditures for Operations3,1593,3803,2463,9094,0763,794
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 Received3,1593,3803,4063,9094,0763,794
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected182189195200200160
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources18,839,77416,578,51016,163,24217,554,42515,108,36626,360,643
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In





229D
Amount - Net Revenues Per AFIR18,839,77416,578,51016,163,24217,554,42515,108,36626,360,643


Calculated amount18,839,77416,578,51016,163,24217,554,42515,108,36626,360,643


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses17,473,83416,589,37319,077,67318,969,05221,845,88414,229,681
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out





230D
Amount - Net Expenditures Per AFIR17,473,83416,589,37319,077,67318,969,05221,845,88414,229,681


Calculated amount17,473,83416,589,37319,077,67318,969,05221,845,88414,229,681


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 10OfficialVICKI HOGSED
951CERTI-TitleFINANCE OFFICER
952FICATIONDate12/17/201103/01/201110/31/200911/26/200812/12/200710/30/2006
953
ContactSANDY DOBSON CPA
954
TitleCPA
955
Telephone8288372816
956
Fax #8288378181



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County29.70%35.48%34.98%33.57%28.88%
Pop. Group24.53%23.24%20.76%22.59%27.99%
Statewide21.33%20.25%20.57%21.07%23.41%






Clay County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20072008200920102011
County96.23%96.43%95.08%94.62%95.17%
Pop. Group95.80%95.50%94.94%94.79%94.53%
Statewide97.45%97.38%97.13%97.15%97.19%






Clay County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20072008200920102011
County1221101009080
Pop. Group1401251109580
Statewide796803842837809






Clay County


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

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Analysis of Revenue

20072008200920102011
Property Taxes531592601607633
Other Taxes6463725256
Sales Tax260280228155148
Sales & Services143161168168166
Intergovernmental332352436504538
Debt Proceeds39168051202
Other Miscellaneous12084413631
Total1,4891,7001,5461,5731,774

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$6,732,403
$633
Other Taxes596,945
56
Sales Tax1,569,034
148
Sales & Services1,761,604
166
Intergovernmental5,715,022
538
Debt Proceeds2,140,495
202
Other Miscellaneous324,271
31
Total$18,839,774
$1,774





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$1,794,855
$169
Debt Service1,568,315
148
Human Services3,993,743
376
General Government2,883,665
271
Public Safety4,101,391
386
Other3,131,865
295
Total$17,473,834
$1,645




Population Group: 24,999 and Below


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$7,562,301
$712
Capital Outlay1,084,782
102
Other Operating7,031,896
663
Public School Capital376,777
35
Public School Current1,319,078
124
Other99,000
9
Total$17,473,834
$1,645




Population Group: 24,999 and Below


Last Updated 3/25/2013 10:09:47 AM