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



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




Jackson County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$31,466,19630,886,80529,870,32225,044,29923,562,26221,976,752


Other Taxes481,075531,4961,034,4441,012,0981,368,3051,420,119


Sales Tax7,397,0577,504,9629,148,78811,031,48910,815,0279,832,795


Sales & Services4,589,9494,481,3004,696,1834,975,8334,164,9603,888,017


Intergovernmental10,897,4309,911,9959,856,1339,078,5557,300,5178,239,281


Debt Proceeds013,607,9964,171,0009,905,00009,630,266


Other Miscellaneous1,317,4611,337,1151,663,9902,721,8293,080,1682,605,034


Total$56,149,16868,261,66960,440,86063,769,10350,291,23957,592,264










Expenditures by Function







Education$9,723,0479,780,24011,566,43514,410,53611,329,90510,208,013


Debt Service7,092,2316,513,2925,699,4405,110,6004,768,4414,851,716


Human Services12,998,60514,073,44117,764,46712,327,15411,722,69511,456,570


General Government6,619,0867,121,0018,624,3867,007,2756,384,9876,340,873


Public Safety10,512,54810,045,1709,797,0808,537,3098,554,5058,549,955


Other12,801,64616,762,60610,194,96710,119,0478,630,0778,081,612


Total$59,747,16364,295,75063,646,77557,511,92151,390,61049,488,739










Expenditures by Object







Salaries & Wages$14,790,58414,994,55514,477,15212,584,01810,807,2429,872,235


Capital Outlay6,041,95311,236,30410,113,7013,722,0524,377,1045,875,935


Other Operating28,017,44627,301,31125,875,67024,572,14522,339,07821,225,152


Public School Capital1,001,577617,8072,819,6076,559,0644,030,0772,833,657


Public School Current6,792,9826,761,4826,644,1496,260,3235,915,4686,069,231


Other3,102,6213,384,2913,716,4963,814,3193,921,6413,612,529


Total$59,747,16364,295,75063,646,77557,511,92151,390,61049,488,739










Per Capita Revenues by Source







Property Taxes$777813808680648615


Other Taxes121428273840


Sales Tax183198247300298275


Sales & Services113118127135115109


Intergovernmental269261266247201230


Debt Proceeds03581132690269


Other Miscellaneous333545748573


Total$1,3871,7971,6341,7321,3851,611










Per Capita Expenditures by Function







Education$240259313391311286


Debt Service175171154139131136


Human Services321370480335323320


General Government164187233190176177


Public Safety260264265232236239


Other316441276275238226


Total$1,4761,6921,7211,5621,4151,384










Per Capita Expenditures by Object







Salaries & Wages$365395391342298276


Capital Outlay149296273101121164


Other Operating692718701667614594


Public School Capital25167617811179


Public School Current168178180170163170


Other7789100104108101


Total$1,4761,6921,7211,5621,4151,384










Group Average Per Capita Revenues by Source







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


Other Taxes565956636267


Sales Tax150167192238233216


Sales & Services183176170202185182


Intergovernmental268277235238222230


Debt Proceeds1299290124116215


Other Miscellaneous383754697873


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










Group Average Per Capita Expenditures by Function







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


Debt Service136138128124104104


Human Services289298297354340336


General Government130131141146136127


Public Safety275294294283257232


Other236271238256236213


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










Group Average Per Capita Expenditures by Object







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


Capital Outlay97129157159143112


Other Operating571566517537516506


Public School Capital4510112998116112


Public School Current216228209213196185


Other6278103123109106


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











Number of Reporting (AFIR) Counties in Group192022212323


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








General Fund
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201120102009200820072006

General Fund revenues$49,964,495 48,764,312 49,746,121 46,918,974 44,616,674 41,752,230

General Fund expenditures47,996,466 46,453,996 46,102,524 43,272,363 39,012,302 36,691,794

Operating transfers in0 14,103 0 442,893 0 1,500,000

Operating transfers out6,573,763 2,869,703 4,654,416 2,393,100 3,989,213 3,524,118

Proceeds from capital leases and installment purchases0 2,387,865 0 0 850 0

Other items16,888 16,016 500 13,876 0 6,155

Excess of revenues and other sources over (under) expenditures and other uses($4,588,846)1,858,597 (1,010,319)1,710,280 1,616,009 3,042,473










Fund balance available (FBA):







In dollars$17,814,692 19,710,050 17,260,637 17,418,282 16,180,377 14,459,052


FBA as a % of GF Net Expenditures:







Unit's FBA %32.65%41.99%34.01%38.14%37.63%35.95%


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


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


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








Enterprise Funds:
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Landfill Airport Operation













Combined financial results:







Working capital$0 $277,585 $194,061 ($335,437)($470,564)($174,237)


Net income0 641,203 363,310 1,068,722 (300,376)382,376


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year40,480 37,990 36,990 36,815 36,312 35,752


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


Cash & Investments at June 30th29,517,083 33,829,873 29,791,242 30,793,970 25,718,325 26,498,447


Investment Earnings90,264 131,910 571,799 1,100,564 1,464,740 1,060,972


Tax Rate Equivalent0.0008 0.0012 0.0053 0.0157 0.0225 0.0177


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


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


Latest year of Revaluation 2008 2008 2008 2004 2004 2004


January 1, Prior Year Assessed Valuation11,249,078,115 11,152,784,345 10,836,829,566 6,994,255,506 6,522,503,562 5,995,873,643


Tax Rate0.2800 0.2800 0.2800 0.3600 0.3600 0.3600


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


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio108.42 107.72 100.00 100.00 92.12 95.28


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


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


Assessed Valuation adjusted for Assessed to Sales Ratio10,375,464,043 10,353,494,565 10,836,829,566 6,994,255,506 7,080,442,425 6,292,898,450


Tax Rate Adjusted0.3036 0.3016 0.2800 0.3600 0.3316 0.3430


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


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected95.11 94.56 95.15 96.32 97.27 97.03


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


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


Percent Collected Excluding Motor Vehicles95.29 94.79 95.40 96.83 97.94 97.78


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


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


Percent Collected Motor Vehicles Only 87.50 85.17 87.20 85.29 83.27 83.06


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


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


Tax Uncollected1,540,124 1,707,674 1,471,926 925,277 638,607


Tax Rate Equivalent0.0137 0.0153 0.0136 0.0132 0.0098 0.0000










Debt Information2011 2010 2009 2008 2007 2006


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


Ratings:







Fitch







Moody's







S & P
















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


Enterprise$0 0 0 0 0 0


General Government0 0 0 0 0 0


Total0 0 0 0 0 0


Total Per Capita0 0 0 0 0 0


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


Total Per Capita Statewide809 837 842 803 796 717


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


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


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


Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$3,230,610 3,543,600453,702591,671723,558849,631


--General Government*34,476,70939,496,53833,829,13433,757,51927,438,33230,651,581


Total*37,707,31943,040,13834,282,83534,349,19028,161,89031,501,212


* 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*$37,707,319 43,040,13834,282,83534,349,19028,161,89031,501,212








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)610,437586,811614,437682,813605,369605,369


Article 42 (60% restricted)1,083,4601,053,5001,214,8141,352,2731,200,6071,200,607


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund






Grants from Public School Building Bond Fund






NC Lottery Proceeds376,372265,184441,287



Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds






Unrestricted sources203,479319,9073,091,8335,651,9002,203,4772,203,477


Total Sources2,273,7482,225,4025,362,3717,686,9864,009,4534,009,453









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)610,437586,811614,437682,813605,369605,369


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)565,359588,984561,359445,109570,427570,427


Public school capital outlay412,301464,516653,455907,164630,180630,180

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay






Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)376,372265,184





Public school capital outlay:







From Capital Projects Funds589,276124,3031,163,4734,601,9001,883,6571,883,657


From General Fund and all other funds
28,9881,002,6791,050,000319,820319,820


Fair market value of assets donated to public school county







Total Uses2,553,7452,058,7863,995,4037,686,9864,009,4534,009,453









Sources of county funding over (under) uses of county funding-279,997166,6161,366,968











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 outlay6,751,8736,585,2575,218,2895,218,2893,859,5483,859,548









Equals: Ending Balance, June 30, Current Year






Total ending balance6,471,8766,751,8736,585,2575,218,2893,859,5483,859,548

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes105,800






Unexpended proceeds from other sources restricted







for public school capital outlay6,366,0766,751,8736,585,2575,218,2893,859,5483,859,548









Additional Information:






Average daily membership3,7423,7183,7883,8193,8023,796

Adjusted unit-wide tax rate0.30360.30160.28000.36000.33160.3430

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

Assessed valuation per student3,006,1672,999,6732,860,8311,831,4361,715,5451,579,524

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






Department of Revenue Lottery Allocation223,871457,693223,87163,28047,772








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year40,48037,99036,99036,81536,31235,752
1.5AGASB34Governmental Activities Assets99,692,819104,468,03292,382,96586,567,42878,272,06689,202,346
1.5BFISCAL Governmental Activities Liabilities50,763,80952,598,04945,378,33140,812,08933,124,74836,369,796
3.5ASUMMARYBusiness Type Activities Assets7,443,9927,301,4743,197,3592,723,2311,952,0132,170,498
3.5B
Business Type Activities Liabilties5,145,6454,517,7451,054,833944,0151,241,5191,159,628
6.5A
Fiduciary Funds Assets232,929214,700480,495563,714268,311249,720
6.5B
Fiduciary Funds Liabilties232,929214,700395,344492,374268,311249,720
10PART 2Current Collections Of Unit Wide Levy29,978,12229,673,81128,939,11424,275,47622,719,46521,100,654
11TAXCurrent Collections of Special Tax District





12REVENUESPrior Years' Levy Collections1,173,533949,592695,912574,622646,505667,098
13
Penalties and Interest314,541263,402235,296194,201196,292209,000
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax6,1636,2606,16011,06317,02118,083
17
Real Property Transfer Tax294,430348,289308,149553,336851,063904,235
18
Scrap Tire Disposal Tax69,20149,31765,00350,84553,40055,785
18.1
Solid Waste Disposal Tax28,37127,83218,265


19
1% Local Government Option Sales Tax3,560,1313,590,0503,969,2494,492,8664,415,4394,003,134
20
1/2% Local Government Option Sales Tax (40)2,034,7911,956,0382,048,1222,276,0422,223,0502,017,896
21
1/2% Local Government Option Sales Tax (42)1,805,7661,755,8342,024,6902,253,7872,201,5802,001,012
21.1
1/2% Local Government Option Sales Tax (44)-3,631203,0401,106,7272,008,7941,974,9581,810,753
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax





23
Prepared Food Tax





24
911 Charges

554,700317,963359,203365,160
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax11,28611,95511,57313,99114,99914,054
27
Privilege Licenses





28
Other Licenses71,62487,84370,59464,90072,61962,802
29
Payments in Lieu of Taxes - US Forest Serv4,88719,639270,654114,447120,814116,384
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other173,906169,396



32REVENUESEquitable Sharing of Fed. Forfeited Prop.3,77815,47128,71914,01365,7836,842
33
General Government





34
Public Safety139,03082,67065,46941,916140,71885,996
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports
465,299



37
Transportation - Other Transportation





38
Environmental Protection



1,040840,556
39
Econ. & Phys. Dev. - Housing/Comm. Dev.1,981,4161,527,0441,558,4691,844,2881,556,1751,563,094
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other126,564134,975154,44060,98461,10960,504
41
Human Services: Health358,096318,205363,204378,590377,605271,473
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services3,796,2163,380,0753,459,3623,126,1392,433,7192,555,722
45
Human Services: All Other





46
Culture and Recreation914559690640559490
46.5STATENC Education Lottery Proceeds376,372265,184441,287


47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax11,08022,70528,53731,4008,83024,216
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues451,570990149,298325,064

50
Wireless Enhanced 911 Service Charges


130,386147,703136,082
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)497,982497,982



50.2
ETSF Interest Income





51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees158,030157,670235,769221,343202,391187,632
53
Public School Building Capital Fund

666,271
66,538
54
Public School building bond fund





58
General Government15,5565,8435,63311,81619,64612,277
59
Public Safety283,647400,727319,920328,722310,139264,535
60
Transportation495,680287,976267,850596,547136,301208,902
61
Environmental Protection44,69190,24191,78435,96056,474356,068
62
Econ. & Phys. Dev. - Housing/Community Dev39,71341,002202,51368,61268,60058,530
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other





64
Human Services: Health 1,274,8731,407,8051,017,907932,7321,089,8241,087,133
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services173,863212,226125,709145,998111,08060,309
68
Human Services: All Other64,14855,19989,31079,98372,540107,648
69
Culture and Recreation27,087491



70LOCALOther State Intergov.2,0002,0002,0002,0002,0002,000
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety356,780286,255258,687218,542138,329132,771
74
Transportation





75
Environmental Protection





76
Economic And Physical Development
20,0003,648339,3457,119
77
Human Services: Health, Mental Hlt & Hosp




67,536
78
Human Services: Social Services39,55144,36649,00329,08870,83732,581
79
Human Services: All Other



34,644
80PERMITS Culture And Recreation





81& FEESBuilding Permits258,407332,139389,367690,684678,539737,296
82
Register of Deeds246,248179,428195,469290,465355,048349,446
83
Inspection Fees11,0609,6806,620


84
Concealed Handgun Permits10,61013,91521,63010,2309,6968,395
85
Other Permits101,207123,559126,180117,26295,79284,522
86SALES &Parking Revenues





87SERVICESRents and Royalties102,90665,60087,10967,06021,63410,235
88
Airport
46,443



89
Fire Protection Charges





90
Solid Waste2,921,3322,932,2133,055,8203,221,7202,480,0302,302,113
91
Ambulance and Rescue Squad Charges50,92754,15155,58152,43363,06194,691
92
Cemeteries





93
Recreation Service Revenues332,361327,347339,199328,690274,042269,731
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health500,593463,398555,690681,403833,991718,481
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv65,62989,74985,73793,18252,98256,499
99
Client and Third Party Payments - Cty Home 3674027549671,3432,541
100UTILITY Mass Transit - County Operated332,543255,427244,582221,057209,568171,073
101MISC.Other Sales and Services283,291246,570271,711309,321228,309262,653
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds90,264131,910571,7991,100,5641,464,7401,060,972
105
Special Assessments





106
Private Contributions and Other Donations128,58790,04275,764198,13293,928
107
Sales of Materials and Fixed Assets24,38816,01650013,87621,85027,155
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax





110
Mixed Drink Surcharge8,3877,6708,8218,6798,7997,683
111
ABC Profit Distribution149,225219,81071,200156,00066,00075,000
112
Other Miscellaneous Revenues289,078212,946196,640135,937285,776254,565
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch
13,607,9964,171,0009,905,000
9,630,266
115
Other





116NON-REVFines and Forfeitures





117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units





120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes




-86,955
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients




34,222,388
125APART 4Governing Body - Salaries & Wages62,65762,53961,97863,45661,50260,283
125BGENERALGoverning Body - Other Direct193,564192,815200,537186,383145,227121,277
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages174,677230,257207,738177,424168,106160,366
126B
Administration - Other Direct119,73070,44668,39962,42662,19455,808
126C
Administration - Construction

1,717,460563,524731,1491,565,737
126D
Administration - Purchase of P,P&E
2,9501,3971,39618,025
127A
Elections - Salaries & Wages101,43496,71679,42675,83962,73858,401
127B
Elections - Other Direct108,729110,379134,465113,81197,57577,277
127C
Elections - Construction





127D
Elections - Purchase of P,P&E936

3,0008,812
128A
Finance - Salaries & Wages399,826412,857403,063355,393333,401312,182
128B
Finance - Other Direct169,036162,870157,814156,052139,064130,857
128C
Finance - Construction





128D
Finance - Purchase of P,P&E2,1149971,8975,57521,2878,113
129A
Taxes - Salaries & Wages682,350600,433566,211495,328478,756371,574
129B
Taxes - Other Direct475,175592,797597,242782,995563,190457,772
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E2,3131,0697,54714,61128,09516,849
130A
Legal - Salaries & Wages





130B
Legal - Other Direct49,377353,397169,028186,17997,04843,660
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages187,059187,185183,709172,661159,946154,177
131B
Register of Deeds - Other Direct221,244136,738127,353141,756145,074148,824
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
9,9484334844,36836,925
132A
Public Buildings - Salaries & Wages1,313,8031,347,8301,286,2971,113,442919,992849,717
132B
Public Buildings - Other Direct1,651,1351,770,8331,726,4561,455,0441,485,8701,081,975
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E63,82879,010150,471148,625106,64596,979
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct43,51441,57581,77392,18677,978111,872
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E
42344,754203
1,065
134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct208,356179,477184,039193,796146,454166,434
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E
4,45014,1437,00260,769
135A
Gen. Govt. All Other - Salaries & Wages184,872184,315162,97493,20252,49150,731
135B
Gen. Govt. All Other - Other Direct198,625265,799276,118290,638199,484185,779
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E4,73222,89611,66454,8449,74716,239
136APUBLICSheriff & Communications - Salaries & Wages2,055,8092,068,2961,929,3021,628,8621,464,2001,315,498
136BSAFETYSheriff & Communications - Other Direct1,249,5881,260,2861,271,2021,203,014780,895969,351
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E367,023283,681300,666290,740321,391366,530
137A
Jail - Salaries & Wages751,184732,976727,029615,756531,772483,052
137B
Jail - Other Direct778,578750,202725,354713,046632,561613,917
137C
Jail - Construction



1,212,3111,287,362
137D
Jail - Purchase of P,P&E7,7923,2079,9874,0206,3116,528
138A
Emergency Communications - Salaries & Wages

212,487185,003122,06693,429
138B
Emergency Communications - Other Direct

327,658226,557178,251245,087
138C
Emergency Communications - Construction





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

202,455123,581154,162249,983
138.1B
Emergency Telephone Service Fund (ETSF) Operation528,703540,720



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp222,98126,985



139A
Emergency Management - Salaries & Wages493,440508,418494,839412,655340,903301,287
139B
Emergency Management - Other Direct343,916279,942279,710208,204167,977145,943
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E29,39417,58440,67323,82520,636895
140A
Fire - Salaries & Wages258,972222,76640,61845,72740,18528,610
140B
Fire - Other Direct1,302,1501,280,284980,532948,118890,890807,396
140C
Fire - Construction





140D
Fire - Purchase of P,P&E5335,59630,7384,080

141A
Inspectors - Salaries & Wages458,224489,581537,104515,345293,778456,261
141B
Inspectors - Other Direct266,808268,309295,247318,914501,063255,014
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E
2,44640,9327,1023,42719,336
142A
Rescue Units - Salaries & Wages





142B
Rescue Units - Other Direct1,073,9151,018,582902,025897,401821,965757,445
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E89,38886,350248,32083,91648,695127,048
143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct





143C
Animal Control - Construction





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





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct





144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages41,25941,28040,412


145B
Pub. Safety All Other - Other Direct63,92959,99164,951


145C
Pub. Safety All Other - Construction





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





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages





146BPORTATIONImprovements Subdivisions and Streets - Other Direct





146C
Improvements Subdivisions and Streets - Construction





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





147A
Parking Facilities - Salaries & Wages





147B
Parking Facilities - Other Direct





147C
Parking Facilities - Construction





147D
Parking Facilities - Purchase of P,P&E





148A
Airport - Salaries & Wages





148B
Airport - Other Direct
229,077



148C
Airport - Construction
312,729



148D
Airport - Purchase of P,P&E
3,528



149A
Mass Transit-County - Salaries & Wages





149B
Mass Transit-County - Other Direct





149C
Mass Transit-County - Construction





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





150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages277,135257,853255,836215,818180,168162,535
151B
Trans. All Other - Other Direct304,153276,157344,231291,405208,941226,202
151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E133,36078,43374,47263,6726,542108,787
152AENVIRONSolid Waste - Salaries & Wages





152BMENTALSolid Waste - Other Direct





152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E





153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct227,24196,96614,65925,872797999,452
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 & Wages509,965559,452551,880366,381266,692211,428
155B
Environ. All Other - Other Direct2,573,2632,636,8973,100,9423,385,6193,415,8542,866,191
155C
Environ. All Other - Construction





155D
Environ. All Other - Purchase of P,P&E150,6343,492,49315,08114,71640,217259,640
156AECON & Planning & Zoning - Salaries & Wages413,606441,084426,352353,032154,261123,614
156BPHYSPlanning & Zoning - Other Direct201,882241,753271,753435,846278,29588,291
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E
12,1583,33925,981

157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct499,06967,833175,579202,814454,743146,253
157C
Economic Development - Construction





157D
Economic Development - Purchase of P,P&E
18,8814,829941,226

158A
Community Development - Salaries & Wages66,17862,11762,11756,135
18,861
158B
Community Development - Other Direct200,417311,372223,872548,617353,398207,467
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages79,39176,50090,78088,67183,16585,349
159B
Agriculture Expansion - Other Direct46,68243,42344,26338,80939,34442,944
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E4001,2381,5921,3951,5903,790
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 & Wages85,750108,139100,78687,82482,22072,436
161B
Econ. Dev. All Other - Other Direct67,13665,68953,190178,65749,10333,746
161C
Econ. Dev. All Other - Construction413,02241,497



161D
Econ. Dev. All Other - Purchase of P,P&E
8,160
5991,5641,604
162AHUMANHealth - Salaries & Wages2,419,4182,471,4952,416,4632,272,0642,163,8241,916,215
162BSERVICESHealth - Other Direct1,786,4911,634,6391,626,6031,543,2481,414,4441,443,736
162C
Health - Construction





162D
Health - Purchase of P,P&E79,33961,13612,70499,18498,70275,521
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 & Wages2,362,7612,338,5922,392,7822,184,2521,903,6971,740,774
164B
Administration - Other Direct1,188,2251,102,9181,162,1871,111,397993,989906,258
164C
Administration - Construction




479,180
164D
Administration - Purchase of P,P&E17,166135,73034,23079,03914,03874,583
165B
Assistance Programs - Other Direct2,480,5562,176,4382,166,7301,963,3821,805,5031,784,760
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages39,35039,41137,40737,99528,80927,827
168B
Other Human Services - Other Direct23,83221,76421,85120,24716,30320,276
168C
Other Human Services - Construction





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

2,420


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 & Wages807,295858,661636,245481,095433,938381,441
170B
Human Serv. All Other - Other Direct1,047,8631,010,418839,888824,640855,877693,820
170C
Human Serv. All Other - Construction313,8011,810,6105,273,849


170D
Human Serv. All Other - Purchase of P,P&E6,61411,62634,22014,13310,35229,080
171ACULTURE Recreation & Parks - Salaries & Wages564,169595,802573,317490,658480,632436,187
171BANDRecreation & Parks - Other Direct639,024680,404706,599623,888520,919506,539
171CRECREAT.Recreation & Parks - Construction963,9451,054,589964,439975,1381,160,091534,667
171D
Recreation & Parks - Purchase of P,P&E164,68870,010108,467170,441288,178509,494
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 - Construction3,007,9503,575,894760,522


174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct6,8429,1419,1419,1419,30111,830
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct 457,505750,000750,000


176C
Water & Sewer - Construction





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





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees281,055372,249460,985547,372631,515713,515
178D
Public School - Principal2,097,7832,042,5211,989,7161,939,2611,891,0501,844,982
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees1,478,3561,290,350979,695784,274663,515576,724
181D
All Other - Principal3,235,0372,808,1722,269,0441,839,6931,582,3611,716,495
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement128,96297,68894,83981,44321,06619,983
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount145,272126,411839,2691,413,1251,715,6341,609,505
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount





190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount157,541150,511144,538160,272144,504150,513
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount6,792,9826,761,4826,644,1496,260,3235,915,4686,069,231
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount1,001,577617,8072,819,6076,559,0644,030,0772,833,657
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount1,376,3441,376,3441,349,3571,285,1021,212,360978,125
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount552,1441,024,607753,322306,047172,000327,000
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount





196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount123,081123,081123,081123,081123,081123,081
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount748,239583,337506,929526,692554,062424,305
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 vehicles30,800,18530,633,91029,467,01823,998,97822,307,51420,640,646
206OTHERCurrent year's levy -- Motor vehicles (only)721,254745,237910,7031,111,8491,076,3861,115,727
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,449,9941,597,1241,355,387761,695458,558457,870
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles90,130110,550116,539163,582180,049189,046
209
Percentage of Taxes Collected All Property %95.1194.5695.1596.3297.2797.03
210
Percentage of Taxes Collected Exclude Motor Vehicles %95.2994.7995.4096.8397.9497.78
211
Percentage of Taxes Collected Motor Vehicles %87.5085.1787.2085.2983.2783.06
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance





213B
Capital Rev Funds - Schools - Ending Balance





214A
Capital Rev Funds - Hosp - Beginning Balance





214B
Capital Rev Funds - Hosp - Ending Balance





215APART 7Cash On Hand & in Bank - Debt Service Fund





215BCASH &Cash On Hand & in Bank - Construction Bond





215CINVESTCash On Hand & in Bank - All Other Funds29,517,08333,829,87329,791,24230,793,97025,718,32526,498,447
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 Designated97,16144,306



220B
Opening Balance(s) White Goods Account Undesignated





221
Total Revenue Credited to white Goods Account71,06060,65552,10648,86654,99846,976
222A
Total Expenditures for Operations9,0007,8007,80048,86654,99846,976
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated159,22197,16144,306


223B
Ending Balance in White Goods Account Undesignated





224B
The Amount of White Goods Tax Actually Received8,5306,0007,70513,99114,99914,064
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected3834266009821,2581,276
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources62,964,42071,645,47565,244,08667,895,14554,560,45262,617,911
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In6,815,2523,383,8064,803,2264,126,0424,269,2135,025,647
229D
Amount - Net Revenues Per AFIR56,149,16868,261,66960,440,86063,769,10350,291,23957,592,264


Calculated amount56,149,16868,261,66960,440,86063,769,10350,291,23957,592,264


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses66,562,41567,679,55668,450,00161,637,96355,659,82354,514,386
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out6,815,2523,383,8064,803,2264,126,0424,269,2135,025,647
230D
Amount - Net Expenditures Per AFIR59,747,16364,295,75063,646,77557,511,92151,390,61049,488,739


Calculated amount59,747,16364,295,75063,646,77557,511,92151,390,61049,488,739


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 10OfficialDarlene Fox
951CERTI-TitleFinance Director
952FICATIONDate02/08/201202/08/201102/01/201002/10/200902/20/200811/08/2006
953
ContactDarlene Fox
954
TitleFinance Director
955
Telephone828-631-2249
956
Fax #828-586-7506



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County37.63%38.14%34.01%41.99%32.65%
Pop. Group27.66%22.65%23.66%24.71%26.25%
Statewide21.33%20.25%20.57%21.07%23.41%






Jackson County




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

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Analysis of Property Tax

20072008200920102011
County97.27%96.32%95.15%94.56%95.11%
Pop. Group96.48%96.23%95.85%95.49%95.81%
Statewide97.45%97.38%97.13%97.15%97.19%






Jackson County


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

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Analysis of General Obligation Debt

20072008200920102011
County00000
Pop. Group270207185180163
Statewide796803842837809






Jackson County


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

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Analysis of Revenue

20072008200920102011
Property Taxes648680808813777
Other Taxes3827281412
Sales Tax298300247198183
Sales & Services115135127118113
Intergovernmental201247266261269
Debt Proceeds02691133580
Other Miscellaneous8574453533
Total1,3851,7321,6341,7971,387

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$31,466,196
$777
Other Taxes481,075
12
Sales Tax7,397,057
183
Sales & Services4,589,949
113
Intergovernmental10,897,430
269
Debt Proceeds0
0
Other Miscellaneous1,317,461
33
Total$56,149,168
$1,387





Population Group: 25,000 - 49,999

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$9,723,047
$240
Debt Service7,092,231
175
Human Services12,998,605
321
General Government6,619,086
164
Public Safety10,512,548
260
Other12,801,646
316
Total$59,747,163
$1,476




Population Group: 25,000 - 49,999


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$14,790,584
$365
Capital Outlay6,041,953
149
Other Operating28,017,446
692
Public School Capital1,001,577
25
Public School Current6,792,982
168
Other3,102,621
77
Total$59,747,163
$1,476




Population Group: 25,000 - 49,999


Last Updated 3/25/2013 10:12:41 AM