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



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




Graham County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$5,188,4524,968,8000006,999,266


Other Taxes244,873182,5692,56000340,118


Sales Tax1,177,2701,274,1911,660,163001,833,681


Sales & Services1,854,7011,972,0390001,219,487


Intergovernmental5,508,1964,238,7300003,259,477


Debt Proceeds000001,971,718


Other Miscellaneous481,969178,89425,138001,068,007


Total$14,455,46112,815,2231,687,8610016,691,754










Expenditures by Function







Education$828,1411,170,9980002,125,961


Debt Service865,148917,684000823,482


Human Services3,482,1673,478,5310003,166,898


General Government2,126,8752,077,8920001,806,647


Public Safety3,549,7862,937,2260002,635,029


Other3,296,1771,810,5190002,662,424


Total$14,148,29412,392,85000013,220,441










Expenditures by Object







Salaries & Wages$4,696,5704,584,2200003,613,519


Capital Outlay1,653,771286,517000400,798


Other Operating6,645,0705,922,6210006,010,473


Public School Capital0323,0000001,460,728


Public School Current748,941759,998000576,043


Other403,942516,4940001,158,880


Total$14,148,29412,392,85000013,220,441










Per Capita Revenues by Source







Property Taxes$583597100862


Other Taxes282200042


Sales Tax13215320500226


Sales & Services209237000150


Intergovernmental620509000401


Debt Proceeds00000243


Other Miscellaneous5421300132


Total$1,6261,539209002,056










Per Capita Expenditures by Function







Education$94140000261


Debt Service97110000101


Human Services392418000390


General Government239250000223


Public Safety399353000325


Other371217000328


Total$1,5921,4880001,628










Per Capita Expenditures by Object







Salaries & Wages$528551000445


Capital Outlay1863400049


Other Operating749711000740


Public School Capital039000180


Public School Current849100071


Other4562000143


Total$1,5921,4880001,628










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$12,980,870 12,292,171 13,652,557 12,213,994 10,152,266 13,492,378

General Fund expenditures12,564,585 11,873,857 13,626,926 11,790,554 13,938,989 11,345,743

Operating transfers in0 0 0 0 113 0

Operating transfers out0 25,000 25,000 742,990 27,083 25,000

Proceeds from capital leases and installment purchases0 0 0 87,571 606,562 353,718

Other items44,616 15,061 7,035 9,675 61,556 578,033

Excess of revenues and other sources over (under) expenditures and other uses$460,901 408,375 7,666 (222,304)(3,145,575)3,053,386










Fund balance available (FBA):







In dollars$1,867,324 1,383,248 1,152,509 1,151,908 1,382,298 4,497,391


FBA as a % of GF Net Expenditures:







Unit's FBA %14.86%11.63%8.44%9.26%10.35%40.82%


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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None













Combined financial results:







Working capital







Net income































Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year8,888 8,327 8,087 8,144 8,109 8,119


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


Cash & Investments at June 30th3,106,983 2,563,174 2,202,531 0 0 5,571,085


Investment Earnings10,246 13,405 25,138 0 0 187,196


Tax Rate Equivalent0.0008 0.0015 0.0030 0.0000 0.0000 0.0239


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 Valuation1,270,711,507 873,253,819 849,073,109 825,392,310 793,000,310 782,526,466


Tax Rate0.4050 0.5800 0.6000 0.6050 0.4700 0.5850


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 Ratio100.42 100.09 51.64 51.64 62.00 80.00


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 Ratio1,265,396,840 872,468,597 1,644,215,935 1,598,358,462 1,279,032,758 978,158,083


Tax Rate Adjusted0.4067 0.5805 0.3098 0.3124 0.2914 0.4680


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 Collected95.12 91.65 94.55 0.00 0.00 97.34


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 Vehicles95.36 93.71 96.89 0.00 0.00 98.59


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 90.12 67.25 71.11 0.00 0.00 80.24


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 Uncollected243,231 427,491 275,574 0 0


Tax Rate Equivalent0.0191 0.0490 0.0325 0.0000 0.0000 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group9,999 and Below9,999 and Below9,999 and Below9,999 and Below9,999 and Below9,999 and Below


Ratings:







Fitch







Moody'sA2A2





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 Government2,790,000 2,975,000 3,155,000 3,330,000 3,500,000 3,665,000


Total2,790,000 2,975,000 3,155,000 3,330,000 3,500,000 3,665,000


Total Per Capita314 357 390 409 432 451


Total Per Capita for the Population Group246 178 187 196 206 194


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.2205%0.3410%0.1919%0.2083%0.2736%0.3747%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1600%0.1400%0.1100%0.1200%0.1400%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*$249,208 326,010402,811479,612556,413633,215


--General Government*2,666,0322,890,4263,114,8193,339,2133,563,6061,618,000


Total*2,915,2413,216,4353,517,6303,818,8254,120,0202,251,215


* 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*$2,915,241 3,216,4353,517,6303,818,8254,120,0202,251,215








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)90,720123,678131,323
135,637135,637


Article 42 (60% restricted)211,084174,346261,009
269,869269,869


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund






Grants from Public School Building Bond Fund






NC Lottery Proceeds
298,000




Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts



1,618,0001,618,000


Interest on public school debt proceeds



7,8507,850

Unrestricted sources
25,000

20,89020,890


Total Sources301,804621,024392,332
2,052,2462,052,246









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)90,720123,678131,323
135,637135,637


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)211,084174,346322,874
167,497167,497


Public school capital outlay



102,372102,372

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay
298,000




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



1,337,4661,337,466


From General Fund and all other funds
25,000

20,89020,890


Fair market value of assets donated to public school county







Total Uses301,804621,024454,197
1,763,8621,763,862









Sources of county funding over (under) uses of county funding

-61,865
288,384288,384









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes






Unexpended proceeds from other sources restricted







for public school capital outlay














Equals: Ending Balance, June 30, Current Year






Total ending balance

-61,865
288,384288,384

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes

-61,865




Unexpended proceeds from other sources restricted







for public school capital outlay



288,384288,384









Additional Information:






Average daily membership1,1911,1861,1511,1721,2021,216

Adjusted unit-wide tax rate0.40670.58050.30980.31240.29140.4680

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

Assessed valuation per student1,066,928736,302737,683704,260659,734643,525

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






Department of Revenue Lottery Allocation73,801146,87473,80120,95015,749








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year8,8888,3278,0878,1448,1098,119
1.5AGASB34Governmental Activities Assets12,759,61111,312,362


9,244,485
1.5BFISCAL Governmental Activities Liabilities7,885,9627,258,558


6,838,096
3.5ASUMMARYBusiness Type Activities Assets





3.5B
Business Type Activities Liabilties





6.5A
Fiduciary Funds Assets30,60620,481


23,054
6.5B
Fiduciary Funds Liabilties30,60620,481


23,054
10PART 2Current Collections Of Unit Wide Levy4,962,1614,748,807


4,396,224
11TAXCurrent Collections of Special Tax District





12REVENUESPrior Years' Levy Collections165,595173,677


2,098,655
13
Penalties and Interest60,69646,316


504,387
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax41,68120,909


117,144
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax9,85315,454


12,644
18.1
Solid Waste Disposal Tax6,2336,100



19
1% Local Government Option Sales Tax520,056531,009574,211

644,957
20
1/2% Local Government Option Sales Tax (40)302,399412,261437,742

452,122
21
1/2% Local Government Option Sales Tax (42)351,807290,577435,015

449,782
21.1
1/2% Local Government Option Sales Tax (44)3,00840,344213,195

286,820
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax179,031137,209


123,274
23
Prepared Food Tax





24
911 Charges




79,123
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax2,4742,8972,560

3,879
27
Privilege Licenses





28
Other Licenses5,601



4,054
29
Payments in Lieu of Taxes - US Forest Serv226,669217,495


199,441
30FEDERALPayments in Lieu of Taxes - TVA799,924722,792


445,919
31INTERGOVPayments in Lieu of Taxes - Other8



92,844
32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government





34
Public Safety111,86025,518


28,981
35
Transportation - Streets





36
Transportation - Mass Transit126,304162,509



36.1
Fed intergov airports





37
Transportation - Other Transportation




10,000
38
Environmental Protection





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




129,583
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other25,000



262,694
41
Human Services: Health175,653336,103


390,963
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services905,615890,606


112,386
45
Human Services: All Other9,165247,410



46
Culture and Recreation178,941




46.5STATENC Education Lottery Proceeds
298,000



47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax
1,523


15,983
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges




81,204
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)181,780181,780



50.2
ETSF Interest Income1,3761,261



51
Beer and Wine Tax150




52
Court Costs - Facilities, Jail and Arrest Fees23,04924,899


39,351
53
Public School Building Capital Fund





54
Public School building bond fund





58
General Government5,3234,511



59
Public Safety60,48355,463


66,131
60
Transportation128,346127,367


187,329
61
Environmental Protection284,985



2,974
62
Econ. & Phys. Dev. - Housing/Community Dev212,569124,721


205,581
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other973,000



1,000
64
Human Services: Health 442,359207,578


174,773
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services414,889454,302


729,828
68
Human Services: All Other140,65930,195



69
Culture and Recreation





70LOCALOther State Intergov.
45,977


2,428
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety70,00074,300



74
Transportation





75
Environmental Protection





76
Economic And Physical Development




57,584
77
Human Services: Health, Mental Hlt & Hosp




20,000
78
Human Services: Social Services89



2,500
79
Human Services: All Other10,000




80PERMITS Culture And Recreation
4,420



81& FEESBuilding Permits31,76244,337


73,527
82
Register of Deeds38,45748,290


76,254
83
Inspection Fees11,880




84
Concealed Handgun Permits7,7286,861


29,428
85
Other Permits7,00716,425


10,596
86SALES &Parking Revenues





87SERVICESRents and Royalties9,97033,383


43,792
88
Airport





89
Fire Protection Charges





90
Solid Waste149,526156,323


185,783
91
Ambulance and Rescue Squad Charges887,663747,891


556,716
92
Cemeteries





93
Recreation Service Revenues44,51815,008



94
Library Service Revenues





95
Other Cultural and Rec Service Revenues1,863




96
Client and Third Party Payments - Health533,193800,682


335,086
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv181,820142,174



99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated30,88525,445



101MISC.Other Sales and Services15,26351,133


98,110
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds10,24613,40525,138

187,196
105
Special Assessments





106
Private Contributions and Other Donations57,5427,495



107
Sales of Materials and Fixed Assets81,30115,061


659,033
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax





110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues236,046



31,973
113
Proceeds of the Sale of Bonds & Notes




1,618,000
114
Proceeds of Capital Leases & Install Purch




353,718
115
Other
27,020



116NON-REVFines and Forfeitures
4,535


34,926
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units
12,979


16,745
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes




67,774
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients





125APART 4Governing Body - Salaries & Wages96,83292,817


45,567
125BGENERALGoverning Body - Other Direct266,047200,653


152,514
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages55,52459,664


59,099
126B
Administration - Other Direct384,939321,978


460,006
126C
Administration - Construction





126D
Administration - Purchase of P,P&E20,045



5,561
127A
Elections - Salaries & Wages42,40366,685


32,441
127B
Elections - Other Direct53,85643,199


52,696
127C
Elections - Construction





127D
Elections - Purchase of P,P&E





128A
Finance - Salaries & Wages125,432119,775


60,696
128B
Finance - Other Direct97,242167,110


28,146
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages178,202169,889


166,314
129B
Taxes - Other Direct198,353278,290


240,762
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E




2,643
130A
Legal - Salaries & Wages





130B
Legal - Other Direct62,65837,937



130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages60,81761,565


45,657
131B
Register of Deeds - Other Direct92,105100,528


106,461
131C
Register of Deeds - Construction





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





132A
Public Buildings - Salaries & Wages71,78773,696


50,468
132B
Public Buildings - Other Direct182,196203,900


245,695
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E18,585




133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct5,2167,431


5,442
133C
Court Facilities - Construction





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





134A
Central Services - Salaries & Wages62,78233,195



134B
Central Services - Other Direct51,85439,580



134C
Central Services - Construction





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





135A
Gen. Govt. All Other - Salaries & Wages




23,406
135B
Gen. Govt. All Other - Other Direct




21,963
135C
Gen. Govt. All Other - Construction





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




1,110
136APUBLICSheriff & Communications - Salaries & Wages646,795621,125


390,613
136BSAFETYSheriff & Communications - Other Direct384,666354,761


299,034
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E42,86339,417


38,150
137A
Jail - Salaries & Wages291,448216,253


165,425
137B
Jail - Other Direct352,452211,563


227,511
137C
Jail - Construction





137D
Jail - Purchase of P,P&E20,007




138A
Emergency Communications - Salaries & Wages




94,098
138B
Emergency Communications - Other Direct




130,424
138C
Emergency Communications - Construction





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




8,545
138.1B
Emergency Telephone Service Fund (ETSF) Operation71,653




138.1C
Emergency Telephone Service Fund (ETSF) Construction
71,162



138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp326,35355,985



139A
Emergency Management - Salaries & Wages610,467623,257


46,297
139B
Emergency Management - Other Direct406,317344,003


55,980
139C
Emergency Management - Construction





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




33,247
140A
Fire - Salaries & Wages





140B
Fire - Other Direct




200,066
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages52,58251,129


46,211
141B
Inspectors - Other Direct25,24434,649


20,760
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E




15,945
142A
Rescue Units - Salaries & Wages




465,909
142B
Rescue Units - Other Direct




224,873
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E




137,437
143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct
18,900



143C
Animal Control - Construction





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





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct9,3002,400



144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages11,73611,341


10,570
145B
Pub. Safety All Other - Other Direct88,73084,240


6,766
145C
Pub. Safety All Other - Construction





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





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages




51,645
146BPORTATIONImprovements Subdivisions and Streets - Other Direct




48,693
146C
Improvements Subdivisions and Streets - Construction





146D
Improvements Subdivisions and Streets - Purchase of P,P&E




33,064
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 & Wages239,355218,812



149B
Mass Transit-County - Other Direct166,276149,970



149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E
41,572



150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages




127,323
151B
Trans. All Other - Other Direct




73,384
151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages145,295139,823


181,516
152BMENTALSolid Waste - Other Direct424,736423,242


522,528
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E8,20613,435


72,839
153A
Drainage & Watershed - Salaries & Wages
24,845



153B
Drainage & Watershed - Other Direct
15,016



153C
Drainage & Watershed - Construction





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





154A
Cemeteries - Salaries & Wages103,432104,331


84,963
154B
Cemeteries - Other Direct48,88144,587


24,674
154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E




11,700
155A
Environ. All Other - Salaries & Wages




25,940
155B
Environ. All Other - Other Direct315,30342,574


66,279
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages25,96529,721


20,153
156BPHYSPlanning & Zoning - Other Direct13,45411,638


14,751
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages33,49929,785


16,586
157B
Economic Development - Other Direct135,894147,452


161,478
157C
Economic Development - Construction





157D
Economic Development - Purchase of P,P&E6,800




158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct4525,571


562,627
158C
Community Development - Construction212,658




158D
Community Development - Purchase of P,P&E973,000




159A
Agriculture Extension - Salaries & Wages62,70062,569


49,631
159B
Agriculture Expansion - Other Direct31,86942,742


22,863
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E4,195



1,000
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 Direct25,000




161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages788,458781,838


617,612
162BSERVICESHealth - Other Direct570,426581,939


487,438
162C
Health - Construction





162D
Health - Purchase of P,P&E21,05949,946


2,171
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 & Wages672,951673,515


578,010
164B
Administration - Other Direct543,573339,789


399,895
164C
Administration - Construction





164D
Administration - Purchase of P,P&E





165B
Assistance Programs - Other Direct440,941392,268


16,000
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages4,000



4,200
168B
Other Human Services - Other Direct




550
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 & Wages233,658255,428


48,199
170B
Human Serv. All Other - Other Direct201,101223,346


94,882
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E
15,000


16,500
171ACULTURE Recreation & Parks - Salaries & Wages80,45063,162


86,158
171BANDRecreation & Parks - Other Direct110,20992,453


158,439
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E




12,386
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 Direct





174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages




18,812
175B
All Other - Other Direct




36,243
175CUTILITYAll Other - Construction





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




8,500
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 & Fees119,219124,619


143,094
178D
Public School - Principal269,394264,394


160,000
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees97,533115,114


53,240
181D
All Other - Principal379,002413,557


467,148
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement19,38621,228


17,168
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount
159,462


669,689
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount




82,897
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount




141,855
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount748,941759,998


576,043
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount
323,000


1,460,728
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount79,20088,000


89,190
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount





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 - Amount6,0006,000


7,000
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount66,70066,700


168,249
198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount189,787175,813



199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - RecipientNC Forest Service ControlGraham County Rescue Squad



200B
Other - Item Number
190



200C
Other - Amount54,6555,019



201A
Other - Recipient
Stecoah Fire and Rescue



201B
Other - Item Number
190



201C
Other - Amount
5,000



202A
Other - RecipientGraham County Special OlympicsGraham County Special Olympics - Graham Co Schools



202B
Other - Item Number402402



202C
Other - Amount2,5005,000



203A
Other - RecipientIndustrial Opportunities, Inc.Industrial Opportunities, Inc.



203B
Other - Item Number283283



203C
Other - Amount5,1005,500



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 vehicles4,764,2884,724,7534,600,270

6,087,644
206OTHERCurrent year's levy -- Motor vehicles (only)222,035397,326458,835

443,591
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles221,289297,355143,034

85,877
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles21,942130,136132,540

87,675
209
Percentage of Taxes Collected All Property %95.1291.6594.550.000.0097.34
210
Percentage of Taxes Collected Exclude Motor Vehicles %95.3693.7196.890.000.0098.59
211
Percentage of Taxes Collected Motor Vehicles %90.1267.2571.110.000.0080.24
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance62,072123,894



213B
Capital Rev Funds - Schools - Ending Balance62,25962,072



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 Funds3,106,9832,563,1742,202,531

5,571,085
216APART 8-AAppropriations Made During FY - B(1) - B(7)





216B
Expenditures Made During FY - B(1) - B(7)





217
Investment in Property - B(1) - B(4)





218
Amount Expended During FY - B(5) and B(7)





219
Amount of Tax Revenues Taken Into Account





220APART 8-BOpening Balance(s) White Goods Account Designated





220B
Opening Balance(s) White Goods Account Undesignated-7,951-992



221
Total Revenue Credited to white Goods Account12,2792,8978,043

41,059
222A
Total Expenditures for Operations10,3229,8569,035

39,490
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-5,994-7,951-992

1,569
224B
The Amount of White Goods Tax Actually Received2,4742,8972,560

3,879
225B
Amount in 218 that would have been received if 100% eligible2,4744,199


3,879
226
Calculate Threshold Amount.6191,050


970
227
Total Tonnage of White Goods Scrap Metal Collected5013353

269
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources14,455,46112,815,223


16,716,754
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In




25,000
229D
Amount - Net Revenues Per AFIR14,455,46112,815,223


16,691,754


Calculated amount14,455,46112,815,2231,687,861

16,691,754


Amounts in AGREEMENT??YesYesNoYesYesYes


Difference

-1,687,861


230A
Amount - Total Expend & Other Financing Uses14,148,29412,392,850


13,245,441
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out




25,000
230D
Amount - Net Expenditures Per AFIR14,148,29412,392,850


13,220,441


Calculated amount14,148,29412,392,850


13,220,441


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 10OfficialREBECCA E GARLAND CPA
951CERTI-TitleFINANCE OFFICER
952FICATIONDate12/30/201110/18/201003/12/2010
05/05/200810/27/2006
953
ContactREBECCA E GARLAND CPA
954
TitleFINANCE OFFICER
955
Telephone828-479-7970
956
Fax #828-479-7988



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County10.35%9.26%8.44%11.63%14.86%
Pop. Group24.53%23.24%20.76%22.59%27.99%
Statewide21.33%20.25%20.57%21.07%23.41%






Graham County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20072008200920102011
County0.00%0.00%94.55%91.65%95.12%
Pop. Group95.80%95.50%94.94%94.79%94.53%
Statewide97.45%97.38%97.13%97.15%97.19%






Graham County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20072008200920102011
County432409390357314
Pop. Group206196187178246
Statewide796803842837809






Graham County


Population Group for 1999: 9,999 and Below

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Analysis of Revenue

20072008200920102011
Property Taxes001597583
Other Taxes0002228
Sales Tax00205153132
Sales & Services000237209
Intergovernmental000509620
Debt Proceeds00000
Other Miscellaneous0032154
Total002091,5391,626

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$5,188,452
$583
Other Taxes244,873
28
Sales Tax1,177,270
132
Sales & Services1,854,701
209
Intergovernmental5,508,196
620
Debt Proceeds0
0
Other Miscellaneous481,969
54
Total$14,455,461
$1,626





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$828,141
$94
Debt Service865,148
97
Human Services3,482,167
392
General Government2,126,875
239
Public Safety3,549,786
399
Other3,296,177
371
Total$14,148,294
$1,592




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$4,696,570
$528
Capital Outlay1,653,771
186
Other Operating6,645,070
749
Public School Capital0
0
Public School Current748,941
84
Other403,942
45
Total$14,148,294
$1,592




Population Group: 24,999 and Below


Last Updated 3/25/2013 10:11:28 AM