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



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




Gaston County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$123,157,711123,518,017121,899,104119,434,256112,067,582111,320,354


Other Taxes6,930,7406,999,6316,996,7696,734,2506,606,5225,967,844


Sales Tax22,343,38422,648,12630,107,69339,420,51237,929,61633,442,767


Sales & Services23,610,73622,814,88423,272,37123,057,24421,516,60820,382,953


Intergovernmental38,430,66341,889,59836,766,91938,384,32234,667,52232,939,515


Debt Proceeds365,602100,251,330025,223,35762,734,80018,778,855


Other Miscellaneous4,844,1445,416,9307,088,09014,005,83712,897,72310,179,768


Total$219,682,980323,538,516226,130,946266,259,778288,420,373233,012,056










Expenditures by Function







Education$68,714,10391,485,50183,609,42266,218,56750,053,18452,608,993


Debt Service25,730,83122,116,73622,236,73623,294,13519,005,38317,642,481


Human Services54,398,55457,695,70656,937,71959,167,05258,764,91756,196,530


General Government21,228,20823,354,05022,422,29519,799,09523,595,34620,836,653


Public Safety53,456,67451,837,27350,954,17046,879,00943,939,82641,209,594


Other34,382,53330,243,55625,955,97732,188,32622,541,05423,513,359


Total$257,910,903276,732,822262,116,319247,546,184217,899,710212,007,610










Expenditures by Object







Salaries & Wages$82,646,09281,561,14681,214,77875,125,97868,170,67165,570,719


Capital Outlay15,176,4568,276,1678,551,00614,068,74910,920,2509,571,495


Other Operating87,960,67691,879,06479,727,23277,466,94272,423,72268,598,107


Public School Capital20,675,16936,399,81530,783,07518,751,9068,737,26413,356,023


Public School Current42,265,29242,793,84442,337,41038,575,84337,279,99735,006,096


Other9,187,21815,822,78619,502,81823,556,76620,367,80619,905,170


Total$257,910,903276,732,822262,116,319247,546,184217,899,710212,007,610










Per Capita Revenues by Source







Property Taxes$597596594593569574


Other Taxes343434343331


Sales Tax108109147196192172


Sales & Services114110114115109105


Intergovernmental186202179191176170


Debt Proceeds2484012631897


Other Miscellaneous232635706553


Total$1,0641,5611,1031,3251,4621,202










Per Capita Expenditures by Function







Education$332441408330254271


Debt Service1251071081169691


Human Services264278278294298290


General Government10311310999120107


Public Safety259250249233223213


Other167146127160114121


Total$1,2501,3351,2791,2321,1051,093










Per Capita Expenditures by Object







Salaries & Wages$400394396374346338


Capital Outlay744042705549


Other Operating426442389386368353


Public School Capital100176150934469


Public School Current205207207192189181


Other457695117103103


Total$1,2501,3351,2791,2321,1051,093










Group Average Per Capita Revenues by Source







Property Taxes$659$675$662$632$599$581


Other Taxes454647525352


Sales Tax145148176217218205


Sales & Services102102107110109120


Intergovernmental216216281265250242


Debt Proceeds106223234207291133


Other Miscellaneous443954718064


Total$1,317$1,449$1,561$1,554$1,600$1,397










Group Average Per Capita Expenditures by Function







Education$411$454$568$530$505$463


Debt Service181178173152148137


Human Services275288360368362368


General Government113112118118112112


Public Safety212207210203193178


Other143150174162154148


Total$1,335$1,389$1,603$1,533$1,474$1,406










Group Average Per Capita Expenditures by Object







Salaries & Wages$269$277$289$282$271$263


Capital Outlay9188110948880


Other Operating540547552530505500


Public School Capital86122224201196172


Public School Current287296303295282265


Other6259125131132126


Total$1,335$1,389$1,603$1,533$1,474$1,406











Number of Reporting (AFIR) Counties in Group262626252524


Average Population of Group247,941242,758238,338238,611231,141230,654








General Fund
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201120102009200820072006

General Fund revenues$174,847,576 177,200,884 207,045,557 217,214,962 206,292,874 191,208,501

General Fund expenditures145,857,522 149,344,369 186,899,391 182,112,291 172,891,516 165,527,437

Operating transfers in350,068 0 18,291,116 0 3,056,607 6,585,523

Operating transfers out34,568,947 33,163,386 43,464,523 27,934,000 23,700,322 18,632,849

Proceeds from capital leases and installment purchases365,602 907,266 0 0 1,502,212 34,482

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($4,863,223)(4,399,605)(5,027,241)7,168,671 14,259,855 13,668,220










Fund balance available (FBA):







In dollars$42,686,548 44,381,139 64,142,378 64,981,406 56,626,462 47,102,325


FBA as a % of GF Net Expenditures:







Unit's FBA %23.71%24.44%27.84%30.94%29.03%25.58%


Group weighted average FBA %22.01%19.50%19.31%18.41%19.35%18.20%


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


Number of Reporting Counties in Group (Audit)27 27 26 25 25 24








Enterprise Funds:
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Solid Waste













Combined financial results:







Working capital$0 $6,647,620 $3,317,148 $3,844,805 $3,253,591 $1,896,649


Net income0 (3,263,022)1,293,466 1,312,485 4,224,573 330,386


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year206,384 207,234 204,971 200,972 197,232 193,886


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


Cash & Investments at June 30th91,264,637 103,746,469 112,887,089 134,572,743 100,059,472 80,796,884


Investment Earnings187,652 397,557 1,554,087 4,590,352 4,743,507 2,715,288


Tax Rate Equivalent0.0013 0.0027 0.0107 0.0327 0.0379 0.0224


Tax Rate Equivalent Group weighted average0.0039 0.0062 0.0141 0.0285 0.0343 0.0233


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


Latest year of Revaluation 2007 2007 2007 2007 2003 2003


January 1, Prior Year Assessed Valuation14,630,591,951 14,690,965,927 14,527,251,609 14,039,366,707 12,531,469,549 12,141,922,117


Tax Rate0.8350 0.8350 0.8350 0.8400 0.8800 0.8930


Tax Rate Group weighted average0.6317 0.6318 0.6359 0.6827 0.6857 0.6884


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio103.22 98.35 93.27 93.27 92.85 97.29


Assessment -to-Sales Ratio Group Average101.50 98.50 91.68 90.78 90.41 93.11


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


Assessed Valuation adjusted for Assessed to Sales Ratio14,174,183,250 14,937,433,581 15,575,481,515 15,052,392,738 13,496,466,935 12,480,133,741


Tax Rate Adjusted0.8619 0.8212 0.7788 0.7835 0.8171 0.8688


Tax Rate Adjusted Group weighted average0.6412 0.6223 0.5830 0.6198 0.6199 0.6409


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected96.34 96.15 95.75 95.75 95.52 95.22


Percent Collected Group weighted average97.68 97.65 97.61 97.83 97.92 96.81


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


Percent Collected Excluding Motor Vehicles97.37 97.14 96.77 96.92 96.93 96.52


Percent Collected Excluding Motor Vehicles Group weighted average98.37 98.36 98.34 98.77 98.73 97.72


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


Percent Collected Motor Vehicles Only 84.92 85.37 85.77 85.05 83.49 84.51


Percent Collected Motor Vehicles Only Group weighted average88.09 88.00 88.79 88.02 89.89 88.09


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


Tax Uncollected4,494,249 4,730,264 5,155,317 5,046,750 4,954,323


Tax Rate Equivalent0.0307 0.0322 0.0355 0.0359 0.0395 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999


Ratings:







Fitch







Moody'sAa2Aa2Aa3Aa3Aa3Aa3


S & PA+A+A+A+A+A+











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 Government211,900,000 223,725,000 152,195,000 161,875,000 145,910,000 96,075,000


Total211,900,000 223,725,000 152,195,000 161,875,000 145,910,000 96,075,000


Total Per Capita1,027 1,080 743 805 740 496


Total Per Capita for the Population Group611 667 675 650 624 604


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales1.4950%1.4977%0.9771%1.0754%1.0811%0.7698%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.6200%0.6600%0.6100%0.6600%0.6900%0.7400%


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


Total Authorized but not Issued Including Enterprise Debt95,000,00095,000,000281,000,000175,000,000056,500,000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$5,556,238 5,800,0000000


--General Government*18,537,48321,226,28323,860,08326,654,09229,652,53729,095,488


Total*24,093,72127,026,28323,860,08326,654,09229,652,53729,095,488


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




Revenue Bond Debt 0 0 0 3,800,000 4,400,000 4,900,000


Total Debt Listed Above*$24,093,721 27,026,28323,860,08330,454,09234,052,53733,995,488








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)2,487,0102,431,6432,532,4602,839,8372,551,1342,551,134


Article 42 (60% restricted)3,915,4964,090,9015,019,5105,636,6845,070,1425,070,142


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund26,563365,499827,7421,064,7551,584,1941,584,194

Grants from Public School Building Bond Fund



99,44199,441

NC Lottery Proceeds4,000,0003,500,0003,500,000



Net proceeds from public school debt financing:







General obligation bonds
80,329,507





Installment purchase contracts







Interest on public school debt proceeds
128,511806,3472,575,535532,378532,378

Unrestricted sources1,227,05014,371,9661,472,1821,777,000977,000977,000


Total Sources11,656,119105,218,02714,158,24113,893,81110,814,28910,814,289









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)2,455,4972,427,3502,642,8192,826,6172,446,9282,446,928


Public school capital outlay44,214118,86118,15512,86623,64323,643

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)3,938,9374,281,8775,240,2865,612,3934,864,5404,864,540


Public school capital outlay20,0411,7251,26048,79148,27748,277

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay26,563365,499827,7421,064,7551,584,1941,584,194

Funded by Public School Building Bond Fund:







Public school capital outlay



99,44199,441

Funded by other sources:







Public school debt service (principal and interest)

3,500,000




Public school capital outlay:







From Capital Projects Funds4,000,0003,500,00029,935,91817,625,49411,600,46811,600,468


From General Fund and all other funds16,584,35132,413,730





Fair market value of assets donated to public school county







Total Uses27,069,60343,109,04242,166,18027,190,91620,667,49120,667,491









Sources of county funding over (under) uses of county funding-15,413,48462,108,985-28,007,939-13,297,105-9,853,202-9,853,202









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes257,764565,033915,583939,729602,682602,682

Unexpended proceeds from other sources restricted







for public school capital outlay83,800,83721,384,58349,041,97262,314,93118,017,98018,017,980









Equals: Ending Balance, June 30, Current Year






Total ending balance68,387,35383,493,56821,034,03349,017,8268,164,7788,164,778

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes201,581257,764565,033915,583840,570840,570


Unexpended proceeds from other sources restricted







for public school capital outlay68,443,53683,800,83721,384,58349,041,9727,926,8907,926,890









Additional Information:






Average daily membership32,67231,97932,84033,02232,44932,518

Adjusted unit-wide tax rate0.86190.82120.77880.78350.81710.8688

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

Assessed valuation per student447,802459,394442,365425,152386,190373,391

School bonds authorized and Unissued as of 3/31 of the following year
95,000,000




Department of Revenue Lottery Allocation3,752,5514,038,2643,752,5511,060,612800,764








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year206,384207,234204,971200,972197,232193,886
1.5AGASB34Governmental Activities Assets287,983,760323,148,030276,835,361314,465,826296,262,256227,064,391
1.5BFISCAL Governmental Activities Liabilities268,448,915279,911,347209,703,981220,792,569205,205,620152,970,152
3.5ASUMMARYBusiness Type Activities Assets22,755,24421,841,06214,631,13214,335,75211,514,5026,594,964
3.5B
Business Type Activities Liabilties15,341,61615,476,5315,129,4456,127,5314,618,7663,923,801
6.5A
Fiduciary Funds Assets453,850416,272434,608327,149498,422255,404
6.5B
Fiduciary Funds Liabilties453,850416,272434,608327,149498,422255,404
10PART 2Current Collections Of Unit Wide Levy118,140,568117,994,334116,139,802113,491,078105,544,089104,815,769
11TAXCurrent Collections of Special Tax District 3,772,6973,719,1243,559,2543,409,3403,031,1032,876,122
12REVENUESPrior Years' Levy Collections4,073,4004,502,0664,657,5344,831,1455,308,9375,137,237
13
Penalties and Interest943,7431,021,6171,101,7681,112,0331,214,5561,367,348
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax379,523483,321516,336903,7811,119,318929,724
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax245,209226,614213,245221,592207,351196,383
18.1
Solid Waste Disposal Tax65,43465,45143,031


19
1% Local Government Option Sales Tax10,809,60110,580,79012,027,83014,221,06613,372,51511,899,242
20
1/2% Local Government Option Sales Tax (40)7,816,2187,562,4207,880,2199,143,5348,928,3877,781,688
21
1/2% Local Government Option Sales Tax (42)5,703,6435,994,0287,807,9819,077,6068,866,6107,740,122
21.1
1/2% Local Government Option Sales Tax (44)-1,986,078-1,489,1122,391,6636,978,3066,762,1046,021,715
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax518,031447,786504,956564,694507,257430,842
23
Prepared Food Tax





24
911 Charges1,250,2231,250,2231,343,369796,110915,684925,160
25
Gross Receipts Tax on Short Term Leased Vehicles109,62992,299100,908107,539107,78095,316
26
White Goods Disposal Tax61,56566,24563,17975,99480,98775,751
27
Privilege Licenses





28
Other Licenses528,429648,568652,491655,200637,042438,546
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.87939,188186,962188,426123,51962,508
33
General Government1,240,369910,85837,499

5,600
34
Public Safety1,606,1781,720,2891,221,3981,903,9501,513,2162,312,843
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation69,73691,421



38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.480,127882,804186,3561,537,464650,112378,033
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other2,034,5683,237,5262,089,4892,652,0083,236,2954,081,995
41
Human Services: Health





42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services18,793,69319,509,41017,653,90317,249,03316,650,58615,420,083
45
Human Services: All Other





46
Culture and Recreation19,72712,02719,18413,42113,52122,423
46.5STATENC Education Lottery Proceeds4,000,0003,500,0003,500,0003,500,000

47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax53,85234,21140,64650,06741,43753,077
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues




338,302
50
Wireless Enhanced 911 Service Charges


369,164334,539299,729
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)





50.2
ETSF Interest Income





51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees608,555683,564688,342663,130650,651690,061
53
Public School Building Capital Fund26,563365,499827,7421,064,7551,109,2251,584,194
54
Public School building bond fund





58
General Government350,099599,736131,13217,624
10,654
59
Public Safety150,724289,806205,568312,465173,999114,776
60
Transportation379,970750,108769,758731,763461,803314,095
61
Environmental Protection242,005158,23013,00071,3802,9568,738
62
Econ. & Phys. Dev. - Housing/Community Dev202,591188,7381,000,000667,385889,365300,000
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other714,056689,422646,627725,6132,953,992799,685
64
Human Services: Health 2,713,6753,384,6162,402,2542,197,1801,908,9011,834,123
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services3,949,3204,179,8714,480,6563,725,6983,257,8353,439,006
68
Human Services: All Other156,439156,439157,397160,051156,235217,906
69
Culture and Recreation581,537433,535436,584502,701478,649462,082
70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety





74
Transportation





75
Environmental Protection





76
Economic And Physical Development




110,000
77
Human Services: Health, Mental Hlt & Hosp



6,95610,578
78
Human Services: Social Services56,00057,00052,04652,04647,00052,000
79
Human Services: All Other





80PERMITS Culture And Recreation
15,30020,37628,9986,73017,024
81& FEESBuilding Permits





82
Register of Deeds832,790869,994936,5561,238,5351,423,7961,371,218
83
Inspection Fees717,274801,729834,9171,440,7971,804,3411,619,787
84
Concealed Handgun Permits57,16046,77074,75537,93027,58522,615
85
Other Permits437,609514,609500,754830,227600,049606,616
86SALES &Parking Revenues94,53495,77983,28937,730

87SERVICESRents and Royalties95,62692,29690,73389,85687,45388,382
88
Airport





89
Fire Protection Charges





90
Solid Waste5,097,3444,636,8655,013,5535,450,8284,031,6513,441,811
91
Ambulance and Rescue Squad Charges7,448,3677,617,6087,601,8946,221,7166,129,2795,764,443
92
Cemeteries





93
Recreation Service Revenues143,082127,678107,84495,53175,33777,604
94
Library Service Revenues66,89167,98570,91266,60167,75970,390
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health9,066,4048,460,0588,599,5559,394,5889,635,2019,691,777
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv141,953150,357167,280167,397155,378149,920
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated176,665159,274219,437194,106224,070209,975
101MISC.Other Sales and Services1,279,8701,406,9841,317,8741,338,8911,110,480888,651
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds100,551151,5971,057,5663,253,7012,523,364508,225
104
Investment Earnings - All Other Funds187,652397,5571,554,0874,590,3524,743,5072,715,288
105
Special Assessments69,98942,92097,10896,89168,01971,548
106
Private Contributions and Other Donations330,648343,700384,000277,561417,557274,961
107
Sales of Materials and Fixed Assets841,180813,776257,999358,357274,834204,512
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax





110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues1,269,2911,434,2781,390,3481,881,4861,014,6711,270,340
113
Proceeds of the Sale of Bonds & Notes
93,544,064
25,223,35756,895,85216,850,826
114
Proceeds of Capital Leases & Install Purch365,6026,707,266

5,838,9481,928,029
115
Other




1,514,658
116NON-REVFines and Forfeitures810,692927,3051,011,2861,140,022984,332831,385
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units47,708,60247,544,18346,981,62145,304,40840,660,15438,824,606
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes16,969-23,36528,338-9,912-16,269-588,532
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients352,944,946
313,408,786282,392,467265,134,468251,292,314
125APART 4Governing Body - Salaries & Wages309,874305,538298,323274,688256,847253,185
125BGENERALGoverning Body - Other Direct208,092213,812235,078215,100194,442190,690
125CGOVTGoverning Body - Construction





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




1,008
126A
Administration - Salaries & Wages1,437,2651,527,0631,434,6851,267,2261,258,0761,298,816
126B
Administration - Other Direct149,911184,353190,702161,687160,404212,247
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages216,437211,824223,019210,633191,782188,990
127B
Elections - Other Direct287,545392,732412,236438,469218,339244,601
127C
Elections - Construction





127D
Elections - Purchase of P,P&E


3,600120,66930,462
128A
Finance - Salaries & Wages830,122812,899789,058725,277684,914646,465
128B
Finance - Other Direct167,788221,408232,808162,131121,074161,930
128C
Finance - Construction





128D
Finance - Purchase of P,P&E



737
129A
Taxes - Salaries & Wages2,750,7992,705,8272,582,1262,314,8562,098,8162,042,615
129B
Taxes - Other Direct623,617919,658838,467845,125924,388840,804
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E



3,3196,056
130A
Legal - Salaries & Wages369,795363,382309,608289,770286,165233,803
130B
Legal - Other Direct1,2588,58522,00720,30322,07519,107
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages756,458743,367759,472707,214666,025640,594
131B
Register of Deeds - Other Direct365,109256,999247,670282,042287,474215,330
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E1,9165,59443,558

7,132
132A
Public Buildings - Salaries & Wages1,288,2121,286,7611,256,5731,229,2711,135,4091,084,303
132B
Public Buildings - Other Direct2,594,2632,754,6173,200,5562,776,3592,576,2682,556,582
132C
Public Buildings - Construction1,158,936794,076761,857368,1784,159,9091,538,499
132D
Public Buildings - Purchase of P,P&E17,6051,486,97910,85913,1932,1991,598
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct783,859703,981749,427725,826698,352722,084
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E
9,95241,6792,2937,288
134A
Central Services - Salaries & Wages2,876,8042,919,5042,780,7992,574,3362,447,9172,325,494
134B
Central Services - Other Direct1,339,6361,371,3041,577,0701,674,7471,069,4761,192,294
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E52,42142,0504,33582,826272,443303,816
135A
Gen. Govt. All Other - Salaries & Wages204,705200,299244,439266,876306,586279,692
135B
Gen. Govt. All Other - Other Direct2,435,1092,910,1373,170,6132,108,9473,391,4163,581,576
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E6721,3495,27158,12232,53716,880
136APUBLICSheriff & Communications - Salaries & Wages12,271,22812,036,27911,626,71410,785,4499,838,7119,491,990
136BSAFETYSheriff & Communications - Other Direct4,043,0013,506,3012,343,0301,784,9121,506,3781,330,490
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E39,9196,00142,07017,93452,901105,669
137A
Jail - Salaries & Wages





137B
Jail - Other Direct





137C
Jail - Construction





137D
Jail - Purchase of P,P&E





138A
Emergency Communications - Salaries & Wages

2,866,4052,529,8562,364,3672,295,930
138B
Emergency Communications - Other Direct

1,006,161270,7601,745,3011,354,025
138C
Emergency Communications - Construction





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

54,249100,961568,830522,825
138.1B
Emergency Telephone Service Fund (ETSF) Operation4,479,7874,106,244



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp331,19217,813



139A
Emergency Management - Salaries & Wages130,365128,201121,875113,24997,401129,335
139B
Emergency Management - Other Direct377,010165,373169,888181,252149,670193,597
139C
Emergency Management - Construction





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



5,625578,410
140A
Fire - Salaries & Wages243,476282,518261,983249,171233,060264,877
140B
Fire - Other Direct4,216,7253,982,8854,595,7903,438,2723,227,4792,997,899
140C
Fire - Construction





140D
Fire - Purchase of P,P&E



40,5892,620
141A
Inspectors - Salaries & Wages936,6051,044,1231,035,0661,072,1821,180,7671,135,486
141B
Inspectors - Other Direct116,483121,387127,278164,511180,263164,269
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E

43,49990655,3374,082
142A
Rescue Units - Salaries & Wages7,320,2446,900,0866,615,6606,161,6345,204,0844,725,373
142B
Rescue Units - Other Direct3,511,7613,719,6823,184,4693,905,4402,870,2702,408,801
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E27,047861,448766,659984,863333,585126,573
143A
Animal Control - Salaries & Wages1,106,9421,079,9421,054,529962,746899,213846,351
143B
Animal Control - Other Direct355,817335,189285,303299,288237,448200,810
143C
Animal Control - Construction





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

6,924
687939
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct160,363181,484186,304189,283176,753222,597
144C
Med Examiner/Coroner - Construction





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



29
145A
Pub. Safety All Other - Salaries & Wages10,168,16510,150,7529,266,3888,825,4158,219,2638,097,568
145B
Pub. Safety All Other - Other Direct2,577,5942,031,5424,012,0283,717,8863,334,5782,711,876
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E8,845134,015243,865160,897533,318427,055
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 & Wages1,024,7771,005,958965,438887,783782,435725,819
149B
Mass Transit-County - Other Direct264,031219,245197,712199,929-19,60132,814
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E2,485394,839355,797283,17779,6792,794
150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction




2,430
151D
Trans. All Other - Purchase of P,P&E





152AENVIRONSolid Waste - Salaries & Wages1,349,8341,321,6461,087,7371,035,041913,539814,988
152BMENTALSolid Waste - Other Direct4,097,0657,665,1872,318,2373,067,4932,341,3562,143,443
152CPROTECT.Solid Waste - Construction7,834,847100,2321,758,8781,486,648180,7202,052
152D
Solid Waste - Purchase of P,P&E84,016
755,228536,08612222,850
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 Direct57,97662,30256,45957,16850,22843,548
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages811,966793,423782,981713,229417,117499,155
156BPHYSPlanning & Zoning - Other Direct76,66578,75082,197173,26098,831129,089
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages744,644733,834723,380649,174617,033546,501
157B
Economic Development - Other Direct734,658728,879742,035732,364467,419518,672
157C
Economic Development - Construction3,342,268737,2862,961,7233,323,9342,279,9931,363,182
157D
Economic Development - Purchase of P,P&E441,069743,629
2,393,782463,9912,531,624
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct





158C
Community Development - Construction427,9741,206,833262,1411,425,329642,337257,099
158D
Community Development - Purchase of P,P&E
1,705



159A
Agriculture Extension - Salaries & Wages61,97745,04343,12449,919122,233190,051
159B
Agriculture Expansion - Other Direct492,107510,546528,630529,101454,214319,123
159C
Agriculture Expansion - Construction





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



2,700997
160A
Special Empl Programs - Salaries & Wages3,789,9773,698,3333,989,7823,783,0793,822,5624,024,868
160B
Special Empl Programs - Other Direct1,705,9703,138,1912,135,5482,545,5112,832,4563,417,787
160C
Special Empl Programs - Construction





160D
Special Empl Programs - Purchase of P,P&E6,3852,7691,206
28,86714,879
161A
Econ. Dev. All Other - Salaries & Wages491,066543,069545,547552,434359,596316,372
161B
Econ. Dev. All Other - Other Direct71,60788,35977,853139,430240,66073,439
161C
Econ. Dev. All Other - Construction259,400259,400259,4001,001,312642,7941,075,050
161D
Econ. Dev. All Other - Purchase of P,P&E



689555
162AHUMANHealth - Salaries & Wages11,766,05011,444,22410,719,0729,862,9379,009,5538,256,900
162BSERVICESHealth - Other Direct7,635,77310,373,6177,050,5057,260,6568,194,7727,707,032
162C
Health - Construction





162D
Health - Purchase of P,P&E

2,0467,000115,524319,854
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 & Wages16,303,18316,096,00615,775,25614,258,54312,242,81711,761,484
164B
Administration - Other Direct3,879,3243,777,4323,884,1722,914,8192,566,3622,514,715
164C
Administration - Construction54,527548,229


24,935
164D
Administration - Purchase of P,P&E
5,3748344,45928,13261,654
165B
Assistance Programs - Other Direct10,659,46311,152,2409,891,2999,638,7979,718,0539,315,649
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages121,612141,889143,603123,934111,984111,116
168B
Other Human Services - Other Direct40,13561,64655,71332,17822,5107,939
168C
Other Human Services - Construction





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




712
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 Direct936,981996,778834,730869,535944,982911,522
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages329,677325,336301,440238,487197,328195,450
171BANDRecreation & Parks - Other Direct558,511580,880697,098542,721410,793399,318
171CRECREAT.Recreation & Parks - Construction1,084,932910,377158,8081,813,249204,992196,008
171D
Recreation & Parks - Purchase of P,P&E
6,21710,120
58,12317,553
172A
Coliseum - Salaries & Wages





172B
Coliseum - Other Direct





172C
Coliseum - Construction





172D
Coliseum - Purchase of P,P&E





173A
Museums - Salaries & Wages298,161309,574275,476241,526231,904232,723
173B
Museums - Other Direct86,547107,499120,596115,588103,414114,324
173C
Museums - Construction





173D
Museums - Purchase of P,P&E



1,5852,644
174A
Libraries - Salaries & Wages2,335,6722,404,4462,335,2202,170,0431,973,1671,914,425
174B
Libraries - Other Direct1,095,4361,070,332978,2471,014,1051,009,075898,659
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E




999
175A
All Other - Salaries & Wages





175B
All Other - Other Direct8,76316,76414,54715,6707,04816,797
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct





176C
Water & Sewer - Construction





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





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees8,086,4736,201,0265,008,5375,089,8524,276,8193,453,107
178D
Public School - Principal9,237,8786,969,5867,021,4146,608,9844,858,3374,652,326
179B
Comm/Tech College - Interest & Fees1,128,0911,168,5671,208,785546,59876,31912,186
179D
Comm/Tech College - Principal954,629947,798941,588134,716199,341201,975
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees1,478,3181,647,5071,868,1302,336,5872,305,8992,471,363
181D
All Other - Principal4,845,4425,182,2526,188,2828,577,3987,288,6686,851,524
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 385,215385,067397,272381,791352,085341,738
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement648,890660,941640,761580,351531,834528,409
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount37144,1805,401,70011,028,23712,781,06512,154,496
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount1,681-844-1,0762,206-560-876
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount2,040,3982,099,0382,221,9232,206,4632,072,1242,092,586
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount42,265,29242,793,84442,337,41038,575,84337,279,99735,006,096
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount20,675,16936,399,81530,783,07518,751,9068,737,26413,356,023
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount4,149,9234,049,9234,049,9233,697,0003,423,0483,285,075
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount1,623,7198,241,9196,439,0145,193,818612,875961,799
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 - Amount959,056955,897957,942957,288957,599956,812
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount412,070432,673433,392471,754521,655455,278
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 vehicles112,556,945112,459,483110,180,892106,900,14999,007,16798,243,931
206OTHERCurrent year's levy -- Motor vehicles (only)10,166,02210,372,71111,234,75411,738,66911,583,98611,899,050
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles2,960,9373,213,0123,556,4363,292,1633,041,3003,416,434
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles1,533,3121,517,2521,598,8811,754,5871,913,0231,843,066
209
Percentage of Taxes Collected All Property %96.3496.1595.7595.7595.5295.22
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.3797.1496.7796.9296.9396.52
211
Percentage of Taxes Collected Motor Vehicles %84.9285.3785.7785.0583.4984.51
212
Total Amount of Exp for Salaries & Wages 34,90035,37027,66035,70034,04027,760
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 66,985,05187,133,40434,777,08146,187,62359,567,2367,207,982
215CINVESTCash On Hand & in Bank - All Other Funds91,264,637103,746,469112,887,089134,572,743100,059,47280,796,884
216APART 8-AAppropriations Made During FY - B(1) - B(7)22082,4768,90223,0522,534,1023,185,565
216B
Expenditures Made During FY - B(1) - B(7)603,048894,8111,275,5842,932,7252,210,012161,130
217
Investment in Property - B(1) - B(4)2,245,2132,245,2132,245,2132,245,2132,245,2132,245,213
218
Amount Expended During FY - B(5) and B(7)603,048894,8111,275,5842,932,7252,210,012161,130
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-503,069-499,764-348,393-386,923-374,980-394,798
221
Total Revenue Credited to white Goods Account61,56566,24563,179113,989102,12390,734
222A
Total Expenditures for Operations70,31664,15064,15070,65964,24665,216
222B
Total Expenditures for Capital Improvements

145,000
45,020
222C
Expenditures for illegal dump cleanups5,4005,4005,4004,8004,8005,700
223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated-517,220-503,069-499,764-348,393-386,923-374,980
224B
The Amount of White Goods Tax Actually Received61,56566,24563,17975,75180,98775,751
225B
Amount in 218 that would have been received if 100% eligible61,56566,24563,17975,75180,98775,751
226
Calculate Threshold Amount.15,39116,56115,79518,93820,24718,938
227
Total Tonnage of White Goods Scrap Metal Collected1514725765486400
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources261,526,793356,701,902276,682,840327,109,588339,337,622294,598,632
229BFISCALAmount - Subtract Refunding Debt Proceeds




10,005,000
229CSUMMARYAmount - Subtract Interfund Transfers In41,843,81333,163,38650,551,89460,849,81050,917,24951,581,576
229D
Amount - Net Revenues Per AFIR219,682,980323,538,516226,130,946266,259,778288,420,373233,012,056


Calculated amount219,682,980323,538,516226,130,946266,259,778288,420,373233,012,056


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses299,754,716309,896,208312,668,213308,395,994268,816,959286,281,067
230B
Amount - Subtract Pymts to Refunded Debt Agent




22,691,881
230C
Amount - Subtract Interfund Transfers Out41,843,81333,163,38650,551,89460,849,81050,917,24951,581,576
230D
Amount - Net Expenditures Per AFIR257,910,903276,732,822262,116,319247,546,184217,899,710212,007,610


Calculated amount257,910,903276,732,822262,116,319247,546,184217,899,710212,007,610


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 10OfficialWilson L. Bradley, III
951CERTI-TitleFinance Director
952FICATIONDate10/17/201110/29/201010/30/200910/31/200810/30/200711/30/2006
953
ContactDolores Willis Love
954
TitleAssistant Finance Director
955
Telephone704-866-3031
956
Fax #704-866-3518



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County29.03%30.94%27.84%24.44%23.71%
Pop. Group19.35%18.41%19.31%19.50%22.01%
Statewide21.33%20.25%20.57%21.07%23.41%






Gaston County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20072008200920102011
County95.52%95.75%95.75%96.15%96.34%
Pop. Group97.92%97.83%97.61%97.65%97.68%
Statewide97.45%97.38%97.13%97.15%97.19%






Gaston County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20072008200920102011
County7408057431,0801,027
Pop. Group624650675667611
Statewide796803842837809






Gaston County


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

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Analysis of Revenue

20072008200920102011
Property Taxes569593594596597
Other Taxes3334343434
Sales Tax192196147109108
Sales & Services109115114110114
Intergovernmental176191179202186
Debt Proceeds31812604842
Other Miscellaneous6570352623
Total1,4621,3251,1031,5611,064

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$123,157,711
$597
Other Taxes6,930,740
34
Sales Tax22,343,384
108
Sales & Services23,610,736
114
Intergovernmental38,430,663
186
Debt Proceeds365,602
2
Other Miscellaneous4,844,144
23
Total$219,682,980
$1,064





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$68,714,103
$332
Debt Service25,730,831
125
Human Services54,398,554
264
General Government21,228,208
103
Public Safety53,456,674
259
Other34,382,533
167
Total$257,910,903
$1,250




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$82,646,092
$400
Capital Outlay15,176,456
74
Other Operating87,960,676
426
Public School Capital20,675,169
100
Public School Current42,265,292
205
Other9,187,218
45
Total$257,910,903
$1,250




Population Group: 100,000 and Above


Last Updated 3/25/2013 10:11:16 AM