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



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




Lincoln County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$49,644,32349,645,29948,542,96539,951,36437,574,46336,193,945


Other Taxes7,819,0666,896,4316,776,1447,023,3426,338,0045,476,323


Sales Tax10,302,93310,913,16513,800,55116,142,62515,791,77114,312,428


Sales & Services18,196,01717,268,22117,421,93619,082,56920,882,21017,444,046


Intergovernmental14,253,70514,421,73013,905,63811,133,59110,785,57411,943,297


Debt Proceeds10,096,49626,890,50420,990,0000050,116,730


Other Miscellaneous1,927,1882,184,1093,389,3335,392,4266,626,5495,737,794


Total$112,239,728128,219,459124,826,56798,725,91797,998,571141,224,563










Expenditures by Function







Education$22,196,50630,238,36325,289,36820,859,91734,775,94949,376,212


Debt Service16,040,85616,324,94115,559,16015,593,89214,740,55312,711,890


Human Services20,371,70319,020,37219,259,12821,037,96920,293,29119,092,734


General Government8,236,9626,795,2886,487,0886,603,6566,713,6626,792,974


Public Safety27,406,59928,016,75126,583,19923,595,26020,372,65918,161,172


Other18,731,28030,981,19320,090,71318,446,69816,057,81217,810,782


Total$112,983,906131,376,908113,268,656106,137,392112,953,926123,945,764










Expenditures by Object







Salaries & Wages$35,100,86127,691,82226,510,69424,753,46222,236,26320,412,923


Capital Outlay7,876,99621,451,1239,495,6988,685,2807,701,26211,034,760


Other Operating40,393,23144,618,37843,514,84243,252,56440,662,58236,607,850


Public School Capital4,884,97713,054,8348,964,5335,214,78920,126,09835,692,210


Public School Current17,172,72917,044,72916,189,42915,533,61114,298,01113,212,011


Other7,555,1127,516,0228,593,4608,697,6867,929,7106,986,010


Total$112,983,906131,376,908113,268,656106,137,392112,953,926123,945,764










Per Capita Revenues by Source







Property Taxes$632656651549527519


Other Taxes999191978979


Sales Tax131144185222221206


Sales & Services231228234262293251


Intergovernmental181191187153151172


Debt Proceeds12835528200721


Other Miscellaneous242945749383


Total$1,4261,6941,6751,3571,3742,031










Per Capita Expenditures by Function







Education$282399339287487710


Debt Service204216209214207183


Human Services259251258289285275


General Government1059087919498


Public Safety348370357324286261


Other238409270253225256


Total$1,4361,7351,5201,4581,5841,783










Per Capita Expenditures by Object







Salaries & Wages$446366356340312294


Capital Outlay100283127119108159


Other Operating514590585594570527


Public School Capital6217212072282513


Public School Current218225217213201190


Other9699115120111100


Total$1,4361,7351,5201,4581,5841,783










Group Average Per Capita Revenues by Source







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


Other Taxes555151525154


Sales Tax121126163199197186


Sales & Services139143147159159146


Intergovernmental254245245228223227


Debt Proceeds12611593214224129


Other Miscellaneous393143666853


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










Group Average Per Capita Expenditures by Function







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


Debt Service1181051181058879


Human Services280284318338339329


General Government9797102116108104


Public Safety243245251231211202


Other192186186214193183


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










Group Average Per Capita Expenditures by Object







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


Capital Outlay97901021239698


Other Operating471464482476453424


Public School Capital10310710616016286


Public School Current204201197197185179


Other747391122117117


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











Number of Reporting (AFIR) Counties in Group252426272627


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








General Fund
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201120102009200820072006

General Fund revenues$82,246,401 81,123,451 83,594,118 77,777,749 75,160,188 70,788,068

General Fund expenditures85,797,943 82,212,841 80,522,629 79,535,394 74,080,619 66,836,664

Operating transfers in5,897,754 5,122,853 6,141,716 11,245,991 10,418,697 8,029,185

Operating transfers out4,781,730 4,237,228 5,308,678 11,635,384 11,397,598 13,960,257

Proceeds from capital leases and installment purchases1,362,866 55,210 0 109,002 0 0

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($1,072,652)(148,555)3,904,527 (2,038,036)100,668 (1,979,668)










Fund balance available (FBA):







In dollars$14,269,456 15,256,359 15,686,057 10,239,759 11,136,446 12,218,849


FBA as a % of GF Net Expenditures:







Unit's FBA %15.99%17.66%18.28%11.24%13.03%15.12%


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


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


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








Enterprise Funds:
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N/A Landfill Water/Sewer













Combined financial results:







Working capital$5,867,194 $11,677,497 $12,883,734 $15,274,111 $13,887,148 $11,421,694


Net income0 (717,908)876,215 5,405,209 9,086,151 5,454,620


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year78,684 75,702 74,538 72,776 71,302 69,529


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


Cash & Investments at June 30th25,618,156 43,000,138 42,678,507 38,086,439 41,583,506 41,930,255


Investment Earnings109,757 129,662 1,104,736 2,093,552 2,564,672 1,900,746


Tax Rate Equivalent0.0013 0.0015 0.0130 0.0324 0.0419 0.0331


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


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


Latest year of Revaluation 2008 2008 2008 2004 2004 2004


January 1, Prior Year Assessed Valuation8,609,245,610 8,624,723,958 8,474,912,508 6,462,239,858 6,122,215,904 5,749,487,163


Tax Rate0.5700 0.5700 0.5700 0.6100 0.6100 0.6100


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


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio98.67 107.01 99.19 99.19 90.07 95.96


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


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


Assessed Valuation adjusted for Assessed to Sales Ratio8,725,291,994 8,059,736,434 8,544,119,879 6,515,011,451 6,797,175,424 5,991,545,605


Tax Rate Adjusted0.5624 0.6100 0.5654 0.6051 0.5494 0.5854


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


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected97.92 97.77 97.50 97.81 97.72 97.63


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


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


Percent Collected Excluding Motor Vehicles98.53 98.33 98.10 98.68 98.52 98.47


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


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


Percent Collected Motor Vehicles Only 89.42 90.24 90.46 90.07 90.53 90.83


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


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


Tax Uncollected1,025,170 1,099,705 1,211,463 872,468 851,689


Tax Rate Equivalent0.0119 0.0128 0.0143 0.0135 0.0139 0.0000










Debt Information2011 2010 2009 2008 2007 2006


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


Ratings:







FitchAA-AA-AA-AA-AA-AA-


Moody'sAa3Aa3A2A2A2A2


S & PAA-AA-AA-AAA











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$83,905 621,666 1,224,811 1,865,696 2,975,233 4,114,620


General Government102,116,095 98,843,335 94,435,189 80,544,304 85,779,767 91,050,380


Total102,200,000 99,465,000 95,660,000 82,410,000 88,755,000 95,165,000


Total Per Capita1,299 1,314 1,283 1,132 1,245 1,369


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


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales1.1713%1.2341%1.1196%1.2649%1.3058%1.5883%


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


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


Total Authorized but not Issued Including Enterprise Debt11,500,00031,600,00076,600,00046,600,0002,000,0002,000,000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$678,481 861,6161,083,5601,300,6331,513,2991,721,226


--General Government*19,470,75721,471,32323,941,32126,374,50128,775,46430,154,610


Total*20,149,23822,332,93925,024,88127,675,13330,288,76431,875,836


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




Revenue Bond Debt 3,744,995 4,015,903 4,286,811 2,907,719 3,096,127 854,464


Total Debt Listed Above*$23,894,234 26,348,84229,311,69230,582,85233,384,89132,730,300








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)884,660913,0831,048,2811,134,938966,949966,949


Article 42 (60% restricted)1,769,3201,820,9842,080,1922,254,9571,922,2631,922,263


Interest on restricted sales taxes8,09212,68485,639186,09384,24084,240

Withdrawals from the State Public School Building Capital Fund

455,225495,157886,900886,900

Grants from Public School Building Bond Fund






NC Lottery Proceeds942,8831,821,162879,025724,378


Net proceeds from public school debt financing:







General obligation bonds9,600,0008,500,00015,000,000
30,471,73030,471,730


Installment purchase contracts



19,645,00019,645,000


Interest on public school debt proceeds8,10713,243143,080223,409820,623820,623

Unrestricted sources7,309,0289,593,6168,428,3708,653,0945,828,3975,828,397


Total Sources20,522,09022,674,77228,119,81213,672,02660,626,10260,626,102









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)887,350917,3071,076,7991,196,907994,748994,748


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)1,774,7221,829,4442,137,3132,379,0811,978,7041,978,704


Public school capital outlay






Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)

455,225495,157886,900886,900


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)9,362,8039,861,6647,640,8877,174,8464,147,5334,147,533


Public school capital outlay:







From Capital Projects Funds4,884,97711,817,1237,546,5223,750,28934,625,71034,625,710


From General Fund and all other funds1,109,7111,237,7111,418,0111,464,5001,066,5001,066,500


Fair market value of assets donated to public school county







Total Uses18,019,56325,663,24920,274,75716,460,78043,700,09543,700,095









Sources of county funding over (under) uses of county funding2,502,527-2,988,4777,845,055-2,788,75416,926,00716,926,007









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 outlay12,608,41515,596,8927,751,83710,540,59110,063,39110,063,391









Equals: Ending Balance, June 30, Current Year






Total ending balance15,110,94212,608,41515,596,8927,751,83726,989,39826,989,398

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes







Unexpended proceeds from other sources restricted







for public school capital outlay15,110,94212,608,41515,596,8927,751,83726,989,39826,989,398









Additional Information:






Average daily membership12,94712,95613,04713,01812,72212,471

Adjusted unit-wide tax rate0.56240.61000.56540.60510.54940.5854

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

Assessed valuation per student664,961665,693649,568496,408481,231461,029

School bonds authorized and Unissued as of 3/31 of the following year
13,500,000


2,000,000

Department of Revenue Lottery Allocation733,4351,504,383733,435209,587156,509








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year78,68475,70274,53872,77671,30269,529
1.5AGASB34Governmental Activities Assets100,113,63975,447,85076,493,00159,435,87065,740,00586,334,217
1.5BFISCAL Governmental Activities Liabilities137,402,033134,706,842128,918,184112,333,351121,420,132129,700,445
3.5ASUMMARYBusiness Type Activities Assets100,641,872101,785,88586,870,32485,386,06480,816,09774,008,509
3.5B
Business Type Activities Liabilties35,726,52635,594,32919,960,86019,352,81520,188,05722,466,620
6.5A
Fiduciary Funds Assets384,934407,414362,556342,444461,091401,560
6.5B
Fiduciary Funds Liabilties384,934407,414362,556342,444461,091401,560
10PART 2Current Collections Of Unit Wide Levy48,295,77048,202,29547,330,21038,888,26836,499,54434,697,002
11TAXCurrent Collections of Special Tax District 6,227,2286,156,5786,005,7085,573,9874,885,5684,088,550
12REVENUESPrior Years' Levy Collections1,010,9771,114,565911,904771,026779,1801,140,989
13
Penalties and Interest337,576328,439299,268287,343288,037350,422
14
Collections of Tax Previously Written off

1,5834,7277,7025,532
15
Animal Tax





16
Deed Stamp Excise Tax167,062257,300257,300502,922573,248577,579
17
Real Property Transfer Tax387,864




18
Scrap Tire Disposal Tax112,35882,40877,04880,10973,71677,789
18.1
Solid Waste Disposal Tax53,27952,98934,096


19
1% Local Government Option Sales Tax4,460,4454,504,6315,176,5125,694,6975,589,0815,270,299
20
1/2% Local Government Option Sales Tax (40)3,382,3183,328,6273,494,2703,783,1263,686,5483,223,164
21
1/2% Local Government Option Sales Tax (42)2,483,2742,783,1713,466,9863,758,2623,662,1983,203,771
21.1
1/2% Local Government Option Sales Tax (44)-23,104296,7361,662,7832,906,5402,853,9442,615,194
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax42,10652,16743,54681,97387,30875,329
23
Prepared Food Tax





24
911 Charges573,535
1,251412,697389,316370,288
25
Gross Receipts Tax on Short Term Leased Vehicles24,28521,24922,57225,28225,62419,101
26
White Goods Disposal Tax

12,82127,47328,80280,702
27
Privilege Licenses





28
Other Licenses231,349273,740321,802318,899274,422186,985
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.
26,919
33,6822,2994,905
33
General Government
91,125



34
Public Safety597,456267,888206,329121,252182,319430,197
35
Transportation - Streets




210,520
36
Transportation - Mass Transit412,133251,73484,113


36.1
Fed intergov airports





37
Transportation - Other Transportation


6,74644,70547,469
38
Environmental Protection





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

395,596

133,198
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health1,830,9561,804,0831,790,359673,7781,047,1631,102,136
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services5,902,8724,821,7854,623,6144,541,8725,008,4706,558,905
45
Human Services: All Other





46
Culture and Recreation





46.5STATENC Education Lottery Proceeds942,8831,821,162879,025724,378581,317
47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax23,23728,80217,7149,87843,1767,907
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues66,374
2,587217,776

50
Wireless Enhanced 911 Service Charges

572,685107,799201,079158,523
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)572,685572,685



50.2
ETSF Interest Income8501,079



51
Beer and Wine Tax296,115102,843290,692278,738266,366267,048
52
Court Costs - Facilities, Jail and Arrest Fees106,822123,726147,462177,734133,436107,515
53
Public School Building Capital Fund

455,225495,157900,000886,900
54
Public School building bond fund





58
General Government





59
Public Safety


358,245169,017
60
Transportation254,754239,952235,789317,531122,14659,169
61
Environmental Protection130,160891,511632,963172,056139,891185,207
62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other

25,000


64
Human Services: Health 207,372204,097226,284115,955193,114163,339
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services1,949,8652,416,3792,478,5132,295,8691,692,7761,562,059
68
Human Services: All Other164,923164,923166,514


69
Culture and Recreation





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





72REVENUESGeneral Government





73
Public Safety56,30056,30056,300
56,30056,300
74
Transportation735,948532,737616,874426,845

75
Environmental Protection





76
Economic And Physical Development





77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services


56,300

79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds364,964378,711406,683465,362506,986512,233
83
Inspection Fees612,252732,235841,7111,523,7171,529,8631,186,767
84
Concealed Handgun Permits67,60558,86570,54035,83533,43120,342
85
Other Permits335,626569,912631,352728,249631,878857,182
86SALES &Parking Revenues





87SERVICESRents and Royalties914,709921,424718,589839,0301,084,920924,746
88
Airport





89
Fire Protection Charges





90
Solid Waste3,009,2402,873,5532,714,2252,874,2852,798,9172,518,507
91
Ambulance and Rescue Squad Charges3,500,8202,967,1303,046,1482,237,0621,892,1942,085,005
92
Cemeteries





93
Recreation Service Revenues55,75632,88837,94132,91941,35538,362
94
Library Service Revenues42,47524,22420,71323,27720,74817,578
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health1,052,5171,263,7691,248,7001,318,2471,504,8731,287,061
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv2,017,4131,895,9221,772,0542,246,8542,834,4852,253,385
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services314,329337,829299,483360,832245,329252,719
102REVENUESWater and Sewer Charges7,288,7586,951,4827,564,0839,150,06310,459,3898,066,683
103
Investment Earnings - Bond Proceeds
17,893143,080223,409945,264820,623
104
Investment Earnings - All Other Funds109,757129,6621,104,7362,093,5522,564,6721,900,746
105
Special Assessments





106
Private Contributions and Other Donations12,94288,77633,90135,78471,24675,845
107
Sales of Materials and Fixed Assets68,37140,69916,2066,67911,83755,139
108
Sale of Real Property



292,140268,870
109
1 Cent and 5 Cent Bottle Tax12,79612,67213,53113,04712,79612,460
110
Mixed Drink Surcharge





111
ABC Profit Distribution33,18542,73251,44839,58726,43627,587
112
Other Miscellaneous Revenues237,494111,95276,145227,205

113
Proceeds of the Sale of Bonds & Notes9,600,0008,500,00019,200,000

30,471,730
114
Proceeds of Capital Leases & Install Purch496,49618,390,5041,790,000

19,645,000
115
Other72,196




116NON-REVFines and Forfeitures478,607431,993492,286526,240445,061388,460
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units4,693,2774,769,8174,684,7304,007,2293,900,9423,995,404
120
Utilities Customers' Deposits9,923


8,711-3,194
121
Deposits Other Than Utility





122
Prepaid Taxes17,56948,067-64,434-46,853-16,668-310,384
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients79,678,56594,769,02389,169,79176,835,96966,704,86964,177,401
125APART 4Governing Body - Salaries & Wages98,60478,22372,92266,44462,47559,438
125BGENERALGoverning Body - Other Direct102,972119,657120,735114,888107,693102,822
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages682,375717,630589,877572,290522,986473,038
126B
Administration - Other Direct251,360143,92879,23740,947225,190242,184
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages248,564213,263207,874192,581163,491159,646
127B
Elections - Other Direct126,764234,632149,159162,224135,931144,168
127C
Elections - Construction





127D
Elections - Purchase of P,P&E


8,59263,838430,197
128A
Finance - Salaries & Wages263,872




128B
Finance - Other Direct126,351




128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages964,889462,235441,428433,204422,530387,178
129B
Taxes - Other Direct808,8951,276,8751,261,8131,173,1071,158,6131,074,156
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E7,57322,048
25,458

130A
Legal - Salaries & Wages





130B
Legal - Other Direct123,095152,284160,408139,330152,365111,969
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages329,103342,286321,458317,220344,579331,586
131B
Register of Deeds - Other Direct436,051459,243482,732643,610747,538779,383
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E80,42339,15655,19096,18623,557
132A
Public Buildings - Salaries & Wages367,924573,388557,978536,702514,768430,050
132B
Public Buildings - Other Direct1,280,113941,595881,393989,241864,196860,812
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E787,89359,501127,3821,225
33,058
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct18,65427,80337,356120,171264,114332,998
133C
Court Facilities - Construction





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




85,484
134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct480,612361,879388,056431,622466,431283,687
134C
Central Services - Construction





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




20,913
135A
Gen. Govt. All Other - Salaries & Wages398,127313,478286,170258,316229,422213,770
135B
Gen. Govt. All Other - Other Direct149,402216,784188,890203,918192,987188,137
135C
Gen. Govt. All Other - Construction



50,95848,300
135D
Gen. Govt. All Other - Purchase of P,P&E103,34639,40077,03076,380

136APUBLICSheriff & Communications - Salaries & Wages7,752,5696,168,2144,872,5454,606,7703,840,0453,472,998
136BSAFETYSheriff & Communications - Other Direct1,423,5092,687,1072,072,2932,001,5871,805,5411,687,312
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E660,596779,083915,341283,769536,672417,309
137A
Jail - Salaries & Wages1,645,7431,541,7341,495,7771,438,3981,363,4301,222,160
137B
Jail - Other Direct1,201,9591,218,8601,206,5201,222,1231,198,1911,120,571
137C
Jail - Construction





137D
Jail - Purchase of P,P&E80,82026,508182,67396,694

138A
Emergency Communications - Salaries & Wages

809,570675,836709,350668,288
138B
Emergency Communications - Other Direct

705,490688,098639,385621,296
138C
Emergency Communications - Construction





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


49,37638,439222,286
138.1B
Emergency Telephone Service Fund (ETSF) Operation566,934308,539



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp





139A
Emergency Management - Salaries & Wages82,297163,976237,008212,505196,511150,729
139B
Emergency Management - Other Direct89,249285,994349,942186,965283,456166,225
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E94,01159,55443,390
19,90797,319
140A
Fire - Salaries & Wages128,3422,712



140B
Fire - Other Direct38,461104,18193,43596,00291,56988,290
140C
Fire - Construction





140D
Fire - Purchase of P,P&E27,47496,596



141A
Inspectors - Salaries & Wages1,104,383894,328974,2741,034,479861,940727,774
141B
Inspectors - Other Direct172,218388,186551,560587,932514,780361,274
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E
8,42151,76338,66938,49537,270
142A
Rescue Units - Salaries & Wages3,856,7672,931,1022,878,6502,868,1232,474,8182,264,703
142B
Rescue Units - Other Direct1,187,5161,907,3751,879,7021,888,6091,723,5491,468,275
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E382,283669,502524,984493,01490,014170,388
143A
Animal Control - Salaries & Wages434,893350,953319,943283,696234,405197,475
143B
Animal Control - Other Direct271,499300,187247,054185,677179,633155,734
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E39,8071,037,338334,58825,150

144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct47,63433,61839,25631,10038,53141,455
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages





145B
Pub. Safety All Other - Other Direct95,19182,46876,94175,97784,50373,457
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





148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages





149B
Mass Transit-County - Other Direct





149C
Mass Transit-County - Construction





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





150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages679,866484,561423,488


151B
Trans. All Other - Other Direct442,989397,637338,177


151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E343,978
131,710


152AENVIRONSolid Waste - Salaries & Wages1,718,8361,388,5901,345,3131,191,5771,192,4971,013,615
152BMENTALSolid Waste - Other Direct1,333,9461,681,2491,594,3791,554,3651,258,030958,469
152CPROTECT.Solid Waste - Construction



480,1245,069,795
152D
Solid Waste - Purchase of P,P&E529,752496,8311,243,601603,163454,093808,171
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 Direct





155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages





156BPHYSPlanning & Zoning - Other Direct



15,627
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct





157C
Economic Development - Construction854,965
956,9431,725,5631,600,971956,208
157D
Economic Development - Purchase of P,P&E





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct28,65763,731345,70024,540

158C
Community Development - Construction





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




8,000
159A
Agriculture Extension - Salaries & Wages52,66041,52340,99940,39736,48235,657
159B
Agriculture Expansion - Other Direct217,664228,044207,996203,553211,195198,606
159C
Agriculture Expansion - Construction


101,017

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



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 & Wages211,354165,321167,088159,843100,41270,856
161B
Econ. Dev. All Other - Other Direct1,143,5231,118,9741,266,867954,854712,232584,939
161C
Econ. Dev. All Other - Construction





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

15,000
21,009
162AHUMANHealth - Salaries & Wages4,375,6683,381,4523,230,7542,930,8342,459,3702,386,798
162BSERVICESHealth - Other Direct1,038,2031,919,9271,828,4872,019,6021,873,5491,547,703
162C
Health - Construction





162D
Health - Purchase of P,P&E55,08956,78775,65748,8192,85052,780
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 & Wages5,862,8634,640,4344,483,2144,058,1383,765,5483,428,231
164B
Administration - Other Direct4,874,8712,159,4662,244,3031,956,1982,239,0422,513,484
164C
Administration - Construction





164D
Administration - Purchase of P,P&E
36,141
40,353

165B
Assistance Programs - Other Direct2,268,5075,010,6554,610,9625,105,8764,712,1274,573,715
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages81,09663,73161,38060,02746,95441,465
168B
Other Human Services - Other Direct24,98241,89235,40828,68218,79612,423
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 & Wages254,711198,646172,514488,370560,703396,216
170B
Human Serv. All Other - Other Direct612,405597,703424,828730,437809,830642,276
170C
Human Serv. All Other - Construction





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


107,963

171ACULTURE Recreation & Parks - Salaries & Wages742,479447,919389,467313,391343,922397,490
171BANDRecreation & Parks - Other Direct481,785350,020396,549288,279293,963355,089
171CRECREAT.Recreation & Parks - Construction

2,682,6102,257,110213,81455,160
171D
Recreation & Parks - Purchase of P,P&E126,008126,85551,57917,500
44,650
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


85,46026,43842,656
173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages641,729504,030464,736421,178396,886362,493
174B
Libraries - Other Direct295,033359,309332,981395,936328,944313,998
174C
Libraries - Construction1,11916,21432,559


174D
Libraries - Purchase of P,P&E17,273
14,48226,19026,68313,080
175A
All Other - Salaries & Wages

34,68141,38237,41435,449
175B
All Other - Other Direct41,79145,36992,10363,46061,62756,319
175CUTILITYAll Other - Construction

12,459


175D
All Other - Purchase of P,P&E50,88173,598



176A
Water & Sewer - Salaries & Wages2,121,1471,622,0931,631,5861,551,7611,355,3251,485,820
176B
Water & Sewer - Other Direct 2,266,4282,781,6382,992,4033,096,1992,287,3402,047,548
176C
Water & Sewer - Construction3,633,70517,792,7661,917,7832,398,6033,869,7732,181,613
176D
Water & Sewer - Purchase of P,P&E
14,82448,97479,026142,627240,123
177BDEBTWater & Sewer - Interest & Fees318,184428,668496,819655,868768,035620,512
177DSERVICEWater & Sewer - Principal1,642,6201,716,6551,891,0842,287,3302,199,3362,232,671
178B
Public School - Interest & Fees4,805,8635,050,9724,824,2114,643,2164,782,1793,798,841
178D
Public School - Principal7,219,0137,126,5456,486,0136,484,7325,526,2474,424,349
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees303,727357,936438,917287,701263,246335,290
181D
All Other - Principal1,751,4491,644,1651,422,1161,235,0451,201,5101,300,227
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 70,36568,49481,51176,01372,66848,909
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement212,787218,134191,056177,550152,863138,277
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount3,5172,1251,143,5802,614,4612,946,5952,625,577
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount6,87916,15820,18737,02858,08968,485
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount539,938522,993554,734518,515507,062510,538
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount17,172,72917,044,72916,189,42915,533,61114,298,01113,212,011
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount4,884,97713,054,8348,964,5335,214,78920,126,09835,692,210
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount138,800138,800135,406111,517101,84096,991
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount



250,000375,000
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 - Amount372,974372,262373,120292,666292,776293,043
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount





198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount5,739,2925,683,5875,447,9334,271,1483,183,9642,541,398
199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - RecipientAirportAirportAirportAirportAirportAirport
200B
Other - Item Number222222249221148148
200C
Other - Amount109,41697,304197,141158,57581,49570,884
201A
Other - RecipientEconomic DevelopmentEconomic DevelopmentEconomic DevelopmentEconomic DevelopmentEDAEDA
201B
Other - Item Number299299255254254254
201C
Other - Amount639,958639,958673,641608,971473,332369,571
202A
Other - RecipientMass TransitMass TransitMass TransitMass TransitMass TransitMass Transit
202B
Other - Item Number231231231149149149
202C
Other - Amount4,33842,83547,71852,06634,55734,523
203A
Other - Recipient


Gaston Skills

203B
Other - Item Number


278

203C
Other - Amount


32,739

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 vehicles46,020,73845,899,25844,760,50135,709,93733,617,77431,596,437
206OTHERCurrent year's levy -- Motor vehicles (only)3,300,2023,402,7423,781,1724,050,7993,733,4593,944,197
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles676,056767,700850,782470,192498,267482,104
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles349,114332,005360,681402,276353,422361,528
209
Percentage of Taxes Collected All Property %97.9297.7797.5097.8197.7297.63
210
Percentage of Taxes Collected Exclude Motor Vehicles %98.5398.3398.1098.6898.5298.47
211
Percentage of Taxes Collected Motor Vehicles %89.4290.2490.4690.0790.5390.83
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance6,237,1576,459,4294,530,2133,792,0872,331,5601,717,196
213B
Capital Rev Funds - Schools - Ending Balance3,944,3586,237,1576,459,4294,530,2133,792,0872,331,560
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 12,690,3528,001,14411,937,8933,221,6246,748,50424,657,838
215CINVESTCash On Hand & in Bank - All Other Funds25,618,15643,000,13842,678,50738,086,43941,583,50641,930,255
216APART 8-AAppropriations Made During FY - B(1) - B(7)854,965771,856440,141540,708
1,706,900
216B
Expenditures Made During FY - B(1) - B(7)

953,537133,916
940,564
217
Investment in Property - B(1) - B(4)24,98424,984
24,984
171,787
218
Amount Expended During FY - B(5) and B(7)




940,564
219
Amount of Tax Revenues Taken Into Account




383,562
220APART 8-BOpening Balance(s) White Goods Account Designated





220B
Opening Balance(s) White Goods Account Undesignated532,835430,703141,942-41,12725,805-24,757
221
Total Revenue Credited to white Goods Account164,528165,632
238,56828,802139,726
222A
Total Expenditures for Operations50,28841,660
13,18430,00026,000
222B
Total Expenditures for Capital Improvements
21,840
42,31565,73463,164
222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated647,075532,835141,942141,942-41,12725,805
224B
The Amount of White Goods Tax Actually Received


27,47328,80280,702
225B
Amount in 218 that would have been received if 100% eligible13,00024,090

28,80280,702
226
Calculate Threshold Amount.3,2506,023

7,20120,176
227
Total Tonnage of White Goods Scrap Metal Collected8011,0239681,1841,8721,502
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources112,239,728128,219,459124,826,56798,725,91797,998,571141,224,563
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In





229D
Amount - Net Revenues Per AFIR112,239,728128,219,459124,826,56798,725,91797,998,571141,224,563


Calculated amount112,239,728128,219,459124,826,56798,725,91797,998,571141,224,563


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses112,983,906131,376,908113,268,656106,137,392112,953,926123,945,764
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out





230D
Amount - Net Expenditures Per AFIR112,983,906131,376,908113,268,656106,137,392112,953,926123,945,764


Calculated amount112,983,906131,376,908113,268,656106,137,392112,953,926123,945,764


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







Gallons (in millions) processed and/or purchased-water87495892




Gallons (in millions) processed and/or purchased-sewer24927020




Gallons (in millions) billed-water73673369




Gallons (in millions) billed-sewer32231429




Of the total, how many gallons (in millions) were residential-water.50149346




Of the total, how many gallons (in millions) were residential-sewer.21420620




Total amount billed in dollars-water.4,702,3764,674,124573,048




Total amount billed in dollars-sewer.1,778,2941,776,477331,450




Of the total, how many dollars were residential-water?3,460,3093,453,221416,125




Of the total, how many dollars were residential-sewer?1,452,9661,248,384237,652




Number of residential accounts billed-water.9,0028,6878,736




Number of residential accounts billed-sewer.3,4633,3293,632




Number of non-residential and bulk accounts billed-water.782851967




Number of non-residential and bulk accounts billed-sewer.327310342











950PART 10OfficialDeanna L Rios
951CERTI-TitleFinance Director
952FICATIONDate06/04/201201/04/201101/06/201012/23/200812/20/200712/12/2006
953
ContactDeanna L Rios
954
TitleFinance Director
955
Telephone7047368488
956
Fax #7047350273



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County13.03%11.24%18.28%17.66%15.99%
Pop. Group24.29%24.81%23.93%25.33%26.27%
Statewide21.33%20.25%20.57%21.07%23.41%






Lincoln County




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

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Analysis of Property Tax

20072008200920102011
County97.72%97.81%97.50%97.77%97.92%
Pop. Group96.47%96.52%96.11%96.19%96.18%
Statewide97.45%97.38%97.13%97.15%97.19%






Lincoln County


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

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Analysis of General Obligation Debt

20072008200920102011
County1,2451,1321,2831,3141,299
Pop. Group329398360356346
Statewide796803842837809






Lincoln County


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

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Analysis of Revenue

20072008200920102011
Property Taxes527549651656632
Other Taxes8997919199
Sales Tax221222185144131
Sales & Services293262234228231
Intergovernmental151153187191181
Debt Proceeds00282355128
Other Miscellaneous9374452924
Total1,3741,3571,6751,6941,426

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$49,644,323
$632
Other Taxes7,819,066
99
Sales Tax10,302,933
131
Sales & Services18,196,017
231
Intergovernmental14,253,705
181
Debt Proceeds10,096,496
128
Other Miscellaneous1,927,188
24
Total$112,239,728
$1,426





Population Group: 50,000 - 99,999

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$22,196,506
$282
Debt Service16,040,856
204
Human Services20,371,703
259
General Government8,236,962
105
Public Safety27,406,599
348
Other18,731,280
238
Total$112,983,906
$1,436




Population Group: 50,000 - 99,999


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$35,100,861
$446
Capital Outlay7,876,996
100
Other Operating40,393,231
514
Public School Capital4,884,977
62
Public School Current17,172,729
218
Other7,555,112
96
Total$112,983,906
$1,436




Population Group: 50,000 - 99,999


Last Updated 3/25/2013 10:13:15 AM