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



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




Cleveland County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$50,390,13540,291,41940,006,78137,177,65936,667,58036,194,481


Other Taxes868,8631,620,9872,597,9272,226,5472,133,3512,075,771


Sales Tax10,067,72910,111,79513,124,77715,835,46915,845,53814,895,551


Sales & Services14,037,94012,652,16212,575,24712,825,88612,236,1889,977,059


Intergovernmental24,927,96622,182,08722,564,52623,037,74922,641,69422,888,187


Debt Proceeds17,582,95022,081,0956,720,0006,324,84100


Other Miscellaneous2,038,1862,699,9024,663,5075,044,1684,480,5334,166,054


Total$119,913,769111,639,447102,252,765102,472,31994,004,88490,197,103










Expenditures by Function







Education$50,900,34117,873,76216,665,65115,786,50914,218,34214,660,714


Debt Service4,558,5983,894,8603,388,3465,285,5285,505,4325,636,086


Human Services33,850,24233,882,87036,707,45038,685,02436,995,79435,250,454


General Government8,572,3068,664,1679,134,8768,164,7287,872,5597,852,209


Public Safety22,684,96523,286,82624,970,63319,634,80217,518,57318,113,744


Other12,544,69110,174,27113,705,61613,481,3589,235,4566,847,304


Total$133,111,14397,776,756104,572,572101,037,94991,346,15688,360,511










Expenditures by Object







Salaries & Wages$40,528,82440,012,29540,027,64836,952,47435,294,95832,632,205


Capital Outlay7,953,6538,479,23613,228,00910,873,4972,840,0634,685,185


Other Operating30,600,56328,701,44028,386,52828,371,83129,020,43826,961,000


Public School Capital22,158,2335,541,0424,760,6834,125,0003,300,0003,700,000


Public School Current20,558,52410,408,21310,408,2139,908,2139,808,2139,808,213


Other11,311,3464,634,5307,761,49110,806,93411,082,48410,573,908


Total$133,111,14397,776,756104,572,572101,037,94991,346,15688,360,511










Per Capita Revenues by Source







Property Taxes$513409408383379373


Other Taxes91627232221


Sales Tax102103134163164153


Sales & Services143128128132127103


Intergovernmental254225230237234236


Debt Proceeds179224696500


Other Miscellaneous212748524643


Total$1,2211,1321,0441,055972929










Per Capita Expenditures by Function







Education$518181170163147150


Debt Service463935545758


Human Services345344375398383363


General Government878893848181


Public Safety231236255202181187


Other1281031401399571


Total$1,3559911,0681,040944910










Per Capita Expenditures by Object







Salaries & Wages$413406409380365336


Capital Outlay81861351122948


Other Operating311290290293300278


Public School Capital2265649423438


Public School Current209106106102101101


Other1154779111115109


Total$1,3559911,0681,040944910










Group Average Per Capita Revenues by Source







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


Other Taxes555151525154


Sales Tax121126163199197186


Sales & Services139143147159159146


Intergovernmental254245245228223227


Debt Proceeds12611593214224129


Other Miscellaneous393143666853


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










Group Average Per Capita Expenditures by Function







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


Debt Service1181051181058879


Human Services280284318338339329


General Government9797102116108104


Public Safety243245251231211202


Other192186186214193183


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










Group Average Per Capita Expenditures by Object







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


Capital Outlay97901021239698


Other Operating471464482476453424


Public School Capital10310710616016286


Public School Current204201197197185179


Other747391122117117


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











Number of Reporting (AFIR) Counties in Group252426272627


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








General Fund
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201120102009200820072006

General Fund revenues$90,113,143 78,674,301 82,827,452 80,754,665 78,154,793 74,139,057

General Fund expenditures90,466,008 77,364,690 83,827,116 80,352,026 78,315,158 74,417,882

Operating transfers in2,341,036 1,819,727 3,061,886 2,367,817 1,475,347 1,850,737

Operating transfers out3,288,660 4,350,003 5,879,239 3,577,043 1,814,136 1,891,069

Proceeds from capital leases and installment purchases0 81,095 0 230,676 0 0

Other items0 0 0 94,165 0 0

Excess of revenues and other sources over (under) expenditures and other uses($1,300,489)(1,139,570)(3,817,017)(481,746)(499,154)(319,157)










Fund balance available (FBA):







In dollars$13,583,362 15,394,691 16,753,149 20,540,024 21,197,629 22,696,785


FBA as a % of GF Net Expenditures:







Unit's FBA %14.49%18.86%18.68%24.54%26.45%29.74%


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


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


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








Enterprise Funds:
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Solid Waste













Combined financial results:







Working capital$0 $1,433,192 $305,478 $5,972,758 $11,233,601 $10,255,605


Net income0 754,414 (3,293,487)160,353 1,213,898 1,243,460


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year98,249 98,628 97,936 97,144 96,714 97,056


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


Cash & Investments at June 30th34,180,491 36,641,723 48,251,786 50,840,382 48,358,566 46,827,261


Investment Earnings356,841 747,180 1,624,715 2,811,779 2,631,102 1,836,903


Tax Rate Equivalent0.0054 0.0112 0.0245 0.0463 0.0439 0.0316


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


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


Latest year of Revaluation 2008 2008 2008 2004 2004 2004


January 1, Prior Year Assessed Valuation6,649,021,815 6,655,088,404 6,642,317,600 6,077,970,562 5,989,513,620 5,807,318,923


Tax Rate0.7200 0.7200 0.7200 0.7300 0.7300 0.5800


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


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio97.02 97.52 97.85 97.85 92.21 92.45


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


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


Assessed Valuation adjusted for Assessed to Sales Ratio6,853,248,624 6,824,331,833 6,788,265,304 6,211,518,203 6,495,514,174 6,281,578,067


Tax Rate Adjusted0.6985 0.7021 0.7045 0.7143 0.6731 0.5362


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


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected96.22 95.95 95.08 95.11 95.38 95.35


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


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


Percent Collected Excluding Motor Vehicles97.26 97.04 96.42 96.63 96.85 96.78


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


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


Percent Collected Motor Vehicles Only 85.96 85.67 84.20 83.88 83.84 85.10


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


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


Tax Uncollected1,441,140 1,537,793 1,872,954 1,737,213 1,616,504


Tax Rate Equivalent0.0217 0.0231 0.0282 0.0286 0.0270 0.0000










Debt Information2011 2010 2009 2008 2007 2006


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


Ratings:







Fitch







Moody'sAa2Aa2A1A1A1A1


S & PA+A+AAAA











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 0 951,234 1,948,310 4,063,946 6,252,931


General Government1,350,000 1,600,000 2,973,766 4,401,690 7,001,054 9,687,069


Total1,350,000 1,600,000 3,925,000 6,350,000 11,065,000 15,940,000


Total Per Capita14 16 40 65 114 164


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


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.0197%0.0234%0.0578%0.1022%0.1703%0.2538%


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


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


Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$0 00000


--General Government*48,540,85233,472,00012,320,0006,000,00000


Total*48,540,85233,472,00012,320,0006,000,00000


* 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*$48,540,852 33,472,00012,320,0006,000,00000








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)1,002,170978,8251,040,6291,166,6741,072,2961,072,296


Article 42 (60% restricted)1,437,0451,479,1852,101,8922,321,7682,133,7772,133,777


Interest on restricted sales taxes57,318118,135158,084299,376118,578118,578

Withdrawals from the State Public School Building Capital Fund87125,119574,6411,491,719910,847910,847

Grants from Public School Building Bond Fund






NC Lottery Proceeds410,903
1,360,683



Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts22,000,000






Interest on public school debt proceeds






Unrestricted sources2,000,0002,000,0002,000,0002,000,0002,000,0002,000,000


Total Sources26,907,5234,701,2647,235,9297,279,5376,235,4986,235,498









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)1,002,170978,825971,833984,5261,072,2961,072,296


Public school capital outlay

68,796183,025


Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)587,518457,689

168,836168,836


Public school capital outlay1,400,0002,400,0001,331,2041,216,9751,700,0001,700,000

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)

575,751773,066910,847910,847


Public school capital outlay536,014
1,360,683



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 Funds18,222,219

725,000



From General Fund and all other funds2,000,0002,000,0002,000,0002,000,0002,000,0002,000,000


Fair market value of assets donated to public school county







Total Uses23,747,9215,836,5146,308,2675,882,5925,851,9795,851,979









Sources of county funding over (under) uses of county funding3,159,602-1,135,250927,6621,396,945383,519383,519









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes6,524,9757,785,3446,856,5725,453,2802,887,1622,887,162

Unexpended proceeds from other sources restricted







for public school capital outlay125,4863671,4777,824










Equals: Ending Balance, June 30, Current Year






Total ending balance3,285,088-1,134,883929,1391,404,769383,519383,519

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes6,031,8206,524,9757,785,3446,856,5723,270,6813,270,681


Unexpended proceeds from other sources restricted







for public school capital outlay3,778,243125,4863671,477










Additional Information:






Average daily membership15,72115,99716,39016,58016,76016,878

Adjusted unit-wide tax rate0.69850.70210.70450.71430.67310.5362

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

Assessed valuation per student422,939416,021405,266366,584357,370344,076

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






Department of Revenue Lottery Allocation1,984,0762,060,1181,984,076552,596423,385








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year98,24998,62897,93697,14496,71497,056
1.5AGASB34Governmental Activities Assets195,469,636173,615,544152,597,551145,589,469118,922,619114,541,302
1.5BFISCAL Governmental Activities Liabilities69,671,78946,707,97626,226,10620,923,93819,036,95024,229,387
3.5ASUMMARYBusiness Type Activities Assets20,994,32919,987,22120,981,57821,649,14620,193,36518,573,822
3.5B
Business Type Activities Liabilties8,344,3275,656,5017,405,2724,779,3533,483,9243,078,280
6.5A
Fiduciary Funds Assets1,168,1282,131,2052,375,2372,420,3372,365,2172,383,046
6.5B
Fiduciary Funds Liabilties1,168,1282,131,2052,375,2372,420,3372,365,2172,383,046
10PART 2Current Collections Of Unit Wide Levy47,595,32137,648,41037,388,84934,962,58034,562,10033,879,810
11TAXCurrent Collections of Special Tax District
818,191818,405752,129736,817710,355
12REVENUESPrior Years' Levy Collections2,116,9122,064,8432,004,3631,752,3501,657,9861,855,109
13
Penalties and Interest677,122577,896613,251462,529447,464459,175
14
Collections of Tax Previously Written off78027031820030387
15
Animal Tax





16
Deed Stamp Excise Tax143,701154,626144,905290,421320,335289,991
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax128,529140,455126,867122,242104,81483,669
18.1
Solid Waste Disposal Tax282,962261,226246,255


19
1% Local Government Option Sales Tax4,268,8644,078,9804,643,8135,092,0095,140,1194,916,474
20
1/2% Local Government Option Sales Tax (40)3,416,1433,336,8703,546,6693,975,4513,944,9333,652,052
21
1/2% Local Government Option Sales Tax (42)2,449,2602,513,8743,581,8533,955,7243,934,3613,633,635
21.1
1/2% Local Government Option Sales Tax (44)-66,538182,0711,352,4422,812,2852,826,1252,693,390
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax207,889174,322173,819195,531185,438164,990
23
Prepared Food Tax





24
911 Charges

612,647403,893405,914434,202
25
Gross Receipts Tax on Short Term Leased Vehicles71,84745,51035,65025,71724,39726,834
26
White Goods Disposal Tax29,30022,20730,53937,26440,92254,351
27
Privilege Licenses4,6354,4503,5553,4453,8803,675
28
Other Licenses

405,285395,905310,834307,704
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.-535,17482,856381,5581,017,830258,062284,280
33
General Government44,49676,335

5,566435,400
34
Public Safety80,091123,79455,09672,691113,7931,387,075
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection34,811




39
Econ. & Phys. Dev. - Housing/Comm. Dev.
293,837208,78097,057186,027163,854
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other538,449
1,0005,600
195,550
41
Human Services: Health909,871857,562525,623364,6831,110,051882,348
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services12,805,27212,460,85012,007,59511,335,23211,175,21010,488,076
45
Human Services: All Other736,258




46
Culture and Recreation75,61425,35515,00024,886
57,824
46.5STATENC Education Lottery Proceeds410,903125,1111,360,683


47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax63,61332,40246,28832,25516,82676,093
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges


132,394179,884146,982
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)585,975637,280



50.2
ETSF Interest Income11,08326,462



51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees277,415300,151311,421337,677298,202291,798
53
Public School Building Capital Fund878574,6421,491,7191,691,515900,000
54
Public School building bond fund





58
General Government647,129613,766368,092328,412253,113303,607
59
Public Safety210,039277,331299,261293,093262,921248,463
60
Transportation





61
Environmental Protection95,85548,945-35,58182,77672,140109,599
62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other1,132,939145,390459,338163,14838,31970,244
64
Human Services: Health 1,060,8431,436,8051,726,3191,176,712840,467576,236
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services2,843,0402,958,1802,596,5412,825,2112,823,3872,977,215
68
Human Services: All Other338,0002,0002,0002,0002,0002,000
69
Culture and Recreation153,123148,043148,448161,645171,215162,060
70LOCALOther State Intergov.
24,59424,594


71INTERGOVPayments in Lieu of Taxes - Local26,88012,53510,635
11,57523,000
72REVENUESGeneral Government343,035552,230



73
Public Safety443,897398,675388,388340,369327,915446,150
74
Transportation





75
Environmental Protection




10,000
76
Economic And Physical Development748,711
56,00029,900500500
77
Human Services: Health, Mental Hlt & Hosp839,775521,5631,015,6542,711,5532,793,702249,747
78
Human Services: Social Services5,936272,6761,3684,0231,311
79
Human Services: All Other

14,4759,5385,2812,398,775
80PERMITS Culture And Recreation





81& FEESBuilding Permits216,982190,738187,707232,651205,829229,395
82
Register of Deeds355,172388,773416,334512,890570,938571,115
83
Inspection Fees115,640131,558115,060166,161179,957165,484
84
Concealed Handgun Permits28,53022,86031,30016,14011,19513,205
85
Other Permits153,189152,026156,915158,635142,048157,708
86SALES &Parking Revenues





87SERVICESRents and Royalties1,485,5311,489,0591,486,0711,485,3071,478,3931,477,522
88
Airport





89
Fire Protection Charges





90
Solid Waste3,558,1352,942,9263,045,3753,328,5223,524,5723,654,164
91
Ambulance and Rescue Squad Charges2,930,0512,527,6182,810,5932,811,1282,492,473417,223
92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues32,21315,67349,27656,67829,94937,810
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health5,420,3564,965,8794,659,9694,572,2024,179,2913,820,729
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv47,45144,44943,87642,16561,56148,018
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services564,203666,558480,087529,884469,949521,593
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds356,841747,1801,624,7152,811,7792,631,1021,836,903
105
Special Assessments5,0113,44713,1256,81043,47919,475
106
Private Contributions and Other Donations71,237202,6521,497,316181,317155,576614,567
107
Sales of Materials and Fixed Assets246,290244,834304,048192,519139,52874,571
108
Sale of Real Property
4,94014,000


109
1 Cent and 5 Cent Bottle Tax18,04717,48917,11416,96416,59516,438
110
Mixed Drink Surcharge





111
ABC Profit Distribution49,75049,08380,41399,83769,41278,145
112
Other Miscellaneous Revenues421,497544,322205,460648,465314,874389,048
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch17,582,95022,081,0956,720,0006,324,841

115
Other





116NON-REVFines and Forfeitures534,673589,642588,902647,544549,042485,666
117RECEIPTSSchool - Current Levy Collections
9,559,0029,490,1158,704,8118,605,3548,432,803
118
School - Prior Years' Levy Collections
611,226608,946510,879486,149539,975
119
Tax Collections for Other Units12,518,34212,527,08012,621,55612,393,41011,412,70510,908,981
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes38,33615,898-188,076122,800-46,071-248,092
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients170,692,700169,137,744183,556,434162,089,616146,892,609144,895,872
125APART 4Governing Body - Salaries & Wages367,813367,801359,317291,480283,103261,461
125BGENERALGoverning Body - Other Direct1,767,5661,689,0001,624,0421,656,4322,054,5201,769,782
125CGOVTGoverning Body - Construction





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

45,38649,992
19,355
126A
Administration - Salaries & Wages834,003861,154811,815731,423701,737688,529
126B
Administration - Other Direct36,61947,66046,71150,13449,12153,228
126C
Administration - Construction




131,065
126D
Administration - Purchase of P,P&E
24,000



127A
Elections - Salaries & Wages242,269313,104312,688271,445194,248228,798
127B
Elections - Other Direct81,157197,595174,908171,275100,921168,471
127C
Elections - Construction





127D
Elections - Purchase of P,P&E




393,760
128A
Finance - Salaries & Wages547,800520,766528,406489,049473,192441,769
128B
Finance - Other Direct64,48368,66365,70565,77160,74475,108
128C
Finance - Construction





128D
Finance - Purchase of P,P&E


13,073

129A
Taxes - Salaries & Wages1,138,7811,098,7981,094,926988,131950,928926,641
129B
Taxes - Other Direct258,397245,136248,739247,133249,296215,675
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E15,355

13,0732,857
130A
Legal - Salaries & Wages





130B
Legal - Other Direct88,245101,50669,06665,47188,84552,965
130C
Legal - Construction





130D
Legal - Purchase of P,P&E27,43591,207595,42240,73120,220
131A
Register of Deeds - Salaries & Wages326,964320,864329,258316,287317,731308,097
131B
Register of Deeds - Other Direct50,36149,54553,49651,54257,45454,229
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E64,906

180,715
21,451
132A
Public Buildings - Salaries & Wages452,146451,573442,737386,555372,623346,974
132B
Public Buildings - Other Direct960,783954,679980,687914,769868,857847,431
132C
Public Buildings - Construction

19,779


132D
Public Buildings - Purchase of P,P&E46,10728,01010,205250,430165,438
133A
Court Facilities - Salaries & Wages95,46893,564130,492116,054110,782107,721
133B
Court Facilities - Other Direct221,174188,464215,249209,948219,753206,425
133C
Court Facilities - Construction
68,750



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





134A
Central Services - Salaries & Wages419,570391,369386,327358,317341,948330,809
134B
Central Services - Other Direct78,91084,11589,65589,78462,96066,266
134C
Central Services - Construction
200,000



134D
Central Services - Purchase of P,P&E
81,0955033,16216,4859,495
135A
Gen. Govt. All Other - Salaries & Wages56,232




135B
Gen. Govt. All Other - Other Direct291,03795,924466,069112,552108,796126,704
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E38,72529,82533,741


136APUBLICSheriff & Communications - Salaries & Wages5,693,1065,709,0524,760,0944,454,2524,200,3384,079,087
136BSAFETYSheriff & Communications - Other Direct1,045,439869,583856,145934,863890,450756,546
136C
Sheriff & Communications - Construction



371,5481,185,852
136D
Sheriff & Communications - Purchase of P,P&E496,177803,586461,886469,096443,933178,043
137A
Jail - Salaries & Wages1,792,6861,509,7101,509,5031,454,2011,339,9301,357,785
137B
Jail - Other Direct1,210,701982,4781,112,960949,622924,882767,302
137C
Jail - Construction2,393,8153,742,486875,468106,42320,824
137D
Jail - Purchase of P,P&E36,57830,4524,71950,0452,0645,185
138A
Emergency Communications - Salaries & Wages

896,420850,120808,513778,288
138B
Emergency Communications - Other Direct

282,883223,135244,430209,761
138C
Emergency Communications - Construction

5,091,3421,160,554

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

109,36810,5103,575416,965
138.1B
Emergency Telephone Service Fund (ETSF) Operation394,118275,977



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp407,181




139A
Emergency Management - Salaries & Wages214,087209,864210,122205,879191,109184,560
139B
Emergency Management - Other Direct94,324195,10197,28975,222110,18775,202
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E13,283
32,10217,19310,87710,271
140A
Fire - Salaries & Wages1,421,6011,300,9991,206,0001,110,0011,348,000
140B
Fire - Other Direct52,27054,09757,78656,17656,773990,347
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages355,278350,128347,076324,703308,953303,000
141B
Inspectors - Other Direct29,30328,01630,98633,06835,56425,615
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E15,48114,713



142A
Rescue Units - Salaries & Wages4,357,9854,229,0524,311,6063,989,0963,972,2223,791,661
142B
Rescue Units - Other Direct970,009921,536923,549809,009865,226768,823
142C
Rescue Units - Construction20,668
187,339139,6989,232437,725
142D
Rescue Units - Purchase of P,P&E213,625499,705199,527434,487189,367208,025
143A
Animal Control - Salaries & Wages433,280429,671386,427326,220314,878309,289
143B
Animal Control - Other Direct152,056148,707128,75798,98771,76271,088
143C
Animal Control - Construction9,451176,65128,814539,37226,657
143D
Animal Control - Purchase of P,P&E26,166
25,790

15,965
144A
Med Examiner/Coroner - Salaries & Wages31,57931,05131,37428,23219,81716,653
144B
Med Examiner/Coroner - Other Direct69,08165,94375,64649,28564,42364,195
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages284,373269,215282,525329,026303,076284,045
145B
Pub. Safety All Other - Other Direct185,062203,779184,325128,271110,846285,258
145C
Pub. Safety All Other - Construction





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


16,875
276,651
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 Direct35,000




148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages





149B
Mass Transit-County - Other Direct39,46439,464



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 & Wages1,750,6981,775,6161,755,6971,582,0721,516,9591,433,724
152BMENTALSolid Waste - Other Direct2,607,0792,586,0252,605,2482,695,7532,108,4842,135,035
152CPROTECT.Solid Waste - Construction28,464267,6881,557,5735,322,877

152D
Solid Waste - Purchase of P,P&E998,629606,9141,405,385287,373899,304306,391
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 & Wages3,000




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 & Wages279,565274,158272,342204,824194,790188,619
156BPHYSPlanning & Zoning - Other Direct46,70276,72174,26786,30874,70752,711
156CDEVELOP.Planning & Zoning - Construction





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

1,76016,02812,360
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct1,208,290700,3451,059,195826,2192,540,342466,430
157C
Economic Development - Construction




204,220
157D
Economic Development - Purchase of P,P&E2,002,195


18,387
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct257,308711,9281,050,22097,057186,302163,854
158C
Community Development - Construction169,786696,085614,943

224,200
158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages237,135223,733245,091231,707217,409200,977
159B
Agriculture Expansion - Other Direct53,65350,62150,33242,74452,50051,236
159C
Agriculture Expansion - Construction





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

21,014


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 & Wages73,15774,66366,35773,85969,55770,935
161B
Econ. Dev. All Other - Other Direct8,1099,4637,910130,64994,18641,119
161C
Econ. Dev. All Other - Construction


234,588100,27212,450
161D
Econ. Dev. All Other - Purchase of P,P&E





162AHUMANHealth - Salaries & Wages7,993,9188,411,4958,608,4967,853,3667,204,7336,759,087
162BSERVICESHealth - Other Direct2,451,8782,712,1072,537,4242,259,9511,908,6961,694,622
162C
Health - Construction
8,50074,343701,585469,106317,368
162D
Health - Purchase of P,P&E75,923179,031410,983103,87437,36051,048
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 & Wages10,373,28910,040,7899,995,4369,307,6128,895,7648,633,208
164B
Administration - Other Direct686,297669,016738,120905,332685,968590,291
164C
Administration - Construction
183,40234,346


164D
Administration - Purchase of P,P&E
89,01122,531431,74316,84715,783
165B
Assistance Programs - Other Direct9,194,7728,940,1938,064,6537,990,3997,854,2217,610,607
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages84,70666,38265,06748,99547,90045,931
168B
Other Human Services - Other Direct3,5105,3505,9343,0382,9812,777
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 Direct140,035140,035140,035278,648134,325108,325
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages





171BANDRecreation & Parks - Other Direct89,044190,18685,51448,97947,00854,899
171CRECREAT.Recreation & Parks - Construction665144,69931,350


171D
Recreation & Parks - Purchase of P,P&E8,200
1,024,268
3,350
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 Direct55,99921,99712,30458,1219,584
173C
Museums - Construction808,372250,000250,000

32,554
173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages668,335687,724682,049629,568594,718554,557
174B
Libraries - Other Direct313,805291,290273,243290,212260,775442,030
174C
Libraries - Construction




1
174D
Libraries - Purchase of P,P&E11,466



211,362
175A
All Other - Salaries & Wages





175B
All Other - Other Direct





175CUTILITYAll Other - Construction


250,000

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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct 483,723-40,939246,325119,263

176C
Water & Sewer - Construction
263,426



176D
Water & Sewer - Purchase of P,P&E25,000
58,575


177BDEBTWater & Sewer - Interest & Fees24,23625,16826,06026,58227,08627,576
177DSERVICEWater & Sewer - Principal19,67718,64217,86617,34716,82916,312
178B
Public School - Interest & Fees716,86741,84085,697134,393184,904244,354
178D
Public School - Principal1,080,0001,394,6741,461,8871,623,1991,683,6911,907,625
179B
Comm/Tech College - Interest & Fees539,68486,45097,950102,550107,150111,750
179D
Comm/Tech College - Principal836,098250,000250,000100,000100,000100,000
180B
Hospital - Interest & Fees


66,000134,100189,225
180D
Hospital - Principal


2,200,0002,270,0002,205,000
181B
All Other - Interest & Fees430,762490,531289,65879,69697,998117,918
181D
All Other - Principal911,2741,587,5551,159,228935,761883,674716,326
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 94,00760,79890,23796,599105,507110,504
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement172,195174,476172,568164,582153,610150,053
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount9,1469,1543,378,9556,331,6967,171,1816,930,433
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount368,653332,748293,558209,464250,260241,575
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount1,240,1811,203,9191,445,8311,367,5631,424,7141,357,661
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount20,558,52410,408,21310,408,2139,908,2139,808,2139,808,213
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount22,158,2335,541,0424,760,6834,125,0003,300,0003,700,000
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount1,415,1291,340,1291,342,6921,140,1291,060,1291,060,129
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount6,768,455584,378154,063613,16750,00092,372
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 - Amount1,227,934891,738891,738891,758891,738891,738
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount70,02060,02060,02058,27156,030
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 - Amount147,048147,048147,048147,048147,048
200A
Other - RecipientNC DENR DivisNC DENR Division of Forestry ResourcesNC DENR Division of Forestry ResourcesNC DENR Division of Forestry ResourcesNC DENR Division of Forestry Resources
200B
Other - Item Number271271271271271
200C
Other - Amount64,78065,39647,58647,83831,384
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 vehicles34,634,56534,280,39333,862,73131,260,15931,047,84030,085,922
206OTHERCurrent year's levy -- Motor vehicles (only)3,515,8993,657,4574,172,7124,235,3563,944,6054,218,246
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles947,4601,013,8111,213,6021,054,432978,927967,840
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles493,680523,982659,352682,781637,577628,668
209
Percentage of Taxes Collected All Property %96.2295.9595.0895.1195.3895.35
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.2697.0496.4296.6396.8596.78
211
Percentage of Taxes Collected Motor Vehicles %85.9685.6784.2083.8883.8485.10
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance6,650,4616,785,7116,858,0495,461,1043,270,6812,887,162
213B
Capital Rev Funds - Schools - Ending Balance6,032,2816,650,4626,785,7116,858,0495,461,1043,270,681
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 20,197,8992,820,307



215CINVESTCash On Hand & in Bank - All Other Funds34,180,49136,641,72348,251,78650,840,38248,358,56646,827,261
216APART 8-AAppropriations Made During FY - B(1) - B(7)644,1171,563,4931,076,503
438,875222,486
216B
Expenditures Made During FY - B(1) - B(7)195,381831,5651,078,693126,50954,227645,371
217
Investment in Property - B(1) - B(4)4,453,5593,355,5742,826,2672,216,4072,216,4072,178,027
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-254,425-269,829-272,180-272,180-287,301-216,172
221
Total Revenue Credited to white Goods Account228,540165,271246,219163,805155,630121,080
222A
Total Expenditures for Operations123,067149,867179,322163,805140,509192,209
222B
Total Expenditures for Capital Improvements

64,546


222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated-148,952-254,425-269,829-272,180-272,180-287,301
224B
The Amount of White Goods Tax Actually Received29,30031,65230,53928,72140,92238,419
225B
Amount in 218 that would have been received if 100% eligible29,30031,65230,53928,72140,92238,419
226
Calculate Threshold Amount.7,3257,9137,6357,18010,2319,605
227
Total Tonnage of White Goods Scrap Metal Collected8241,1061,2201,1641,3421,632
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources127,956,278126,724,464120,072,283112,110,048100,077,34296,637,759
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In7,219,38515,085,01717,819,5189,637,7296,072,4586,440,656
229D
Amount - Net Revenues Per AFIR120,736,893111,639,447102,252,765102,472,31994,004,88490,197,103


Calculated amount119,913,769111,639,447102,252,765102,472,31994,004,88490,197,103


Amounts in AGREEMENT??NoYesYesYesYesYes


Difference823,124




230A
Amount - Total Expend & Other Financing Uses140,330,528112,861,773122,392,090110,675,67897,418,61494,801,167
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out7,219,38515,085,01717,819,5189,637,7296,072,4586,440,656
230D
Amount - Net Expenditures Per AFIR133,111,14397,776,756104,572,572101,037,94991,346,15688,360,511


Calculated amount133,111,14397,776,756104,572,572101,037,94991,346,15688,360,511


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 10OfficialC. D. Crepps
951CERTI-TitleCounty Financ
952FICATIONDate10/28/201110/28/201010/28/200910/31/200810/24/200710/24/2006
953
ContactC. D. Crepps
954
TitleCounty Financ
955
Telephone704-484-4807
956
Fax #704-484-4796



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County26.45%24.54%18.68%18.86%14.49%
Pop. Group24.29%24.81%23.93%25.33%26.27%
Statewide21.33%20.25%20.57%21.07%23.41%






Cleveland County




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

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Analysis of Property Tax

20072008200920102011
County95.38%95.11%95.08%95.95%96.22%
Pop. Group96.47%96.52%96.11%96.19%96.18%
Statewide97.45%97.38%97.13%97.15%97.19%






Cleveland County


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

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Analysis of General Obligation Debt

20072008200920102011
County11465401614
Pop. Group329398360356346
Statewide796803842837809






Cleveland County


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

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Analysis of Revenue

20072008200920102011
Property Taxes379383408409513
Other Taxes222327169
Sales Tax164163134103102
Sales & Services127132128128143
Intergovernmental234237230225254
Debt Proceeds06569224179
Other Miscellaneous4652482721
Total9721,0551,0441,1321,221

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$50,390,135
$513
Other Taxes868,863
9
Sales Tax10,067,729
102
Sales & Services14,037,940
143
Intergovernmental24,927,966
254
Debt Proceeds17,582,950
179
Other Miscellaneous2,038,186
21
Total$119,913,769
$1,221





Population Group: 50,000 - 99,999

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$50,900,341
$518
Debt Service4,558,598
46
Human Services33,850,242
345
General Government8,572,306
87
Public Safety22,684,965
231
Other12,544,691
128
Total$133,111,143
$1,355




Population Group: 50,000 - 99,999


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$40,528,824
$413
Capital Outlay7,953,653
81
Other Operating30,600,563
311
Public School Capital22,158,233
226
Public School Current20,558,524
209
Other11,311,346
115
Total$133,111,143
$1,355




Population Group: 50,000 - 99,999


Last Updated 3/25/2013 10:09:55 AM