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



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




Macon County





County Revenues and Expenditures Financial Profile
Go to top of page
201120102009200820072006

Revenues by Source







Property Taxes$26,006,40024,298,49023,919,96122,145,90621,514,05820,902,929


Other Taxes3,864,7103,812,6813,398,8103,310,5853,033,1742,985,470


Sales Tax6,695,6017,036,8018,216,3889,665,7169,875,5449,076,690


Sales & Services5,440,5775,436,7836,240,7475,349,0385,683,3624,894,284


Intergovernmental13,204,18610,645,3988,494,4947,014,4558,476,0399,603,337


Debt Proceeds14,204,6212,300,00020,000,0005,600,00005,000,000


Other Miscellaneous1,724,6981,211,4392,029,0503,109,3373,238,1382,528,819


Total$71,140,79354,741,59272,299,45056,195,03751,820,31554,991,529










Expenditures by Function







Education$14,553,80718,483,54720,651,67313,776,9389,112,0929,009,450


Debt Service6,482,7445,635,5944,810,0903,587,6323,963,0684,439,778


Human Services8,029,7108,453,6679,405,6569,587,8119,528,7958,914,392


General Government6,301,6026,865,3507,003,0446,916,2576,215,8975,776,190


Public Safety12,557,80912,370,77712,810,23912,588,36212,745,28313,696,250


Other13,791,6539,230,4347,893,6147,270,9859,519,4178,685,826


Total$61,717,32561,039,36962,574,31653,727,98551,084,55250,521,886










Expenditures by Object







Salaries & Wages$19,746,17820,267,20620,345,34020,052,91518,544,80317,277,164


Capital Outlay3,980,6961,724,0182,681,6451,717,8954,613,2614,284,891


Other Operating22,819,58019,941,09517,576,89916,124,48516,548,46317,756,930


Public School Capital6,675,2489,706,98312,231,2036,548,199700,000839,396


Public School Current7,434,3068,345,5017,938,8286,579,0596,323,3506,423,129


Other1,061,3171,054,5661,800,4012,705,4324,354,6753,940,376


Total$61,717,32561,039,36962,574,31653,727,98551,084,55250,521,886










Per Capita Revenues by Source







Property Taxes$767703700659650641


Other Taxes11411199989292


Sales Tax197204240287299279


Sales & Services160158182159172150


Intergovernmental389309248209256295


Debt Proceeds418675841670154


Other Miscellaneous513559929878


Total$2,0961,5872,1121,6711,5671,689










Per Capita Expenditures by Function







Education$428536602410275277


Debt Service191163141107120136


Human Services237245275285288274


General Government186199205206188177


Public Safety370359374374385421


Other406268231216288267


Total$1,8181,7701,8281,5981,5441,552










Per Capita Expenditures by Object







Salaries & Wages$582588594596561531


Capital Outlay117507851139132


Other Operating672578514480500545


Public School Capital1972813571952126


Public School Current219242232196191197


Other31315380132121


Total$1,8181,7701,8281,5981,5441,552










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
Go to top of page
201120102009200820072006

General Fund revenues$41,722,548 40,789,314 42,187,328 42,264,410 42,359,043 42,347,456

General Fund expenditures35,294,377 37,424,734 38,543,754 38,597,426 36,746,857 36,578,234

Operating transfers in0 26,438 19,525 615,913 16,893 0

Operating transfers out4,877,040 3,304,776 4,941,998 4,172,192 3,568,887 5,345,507

Proceeds from capital leases and installment purchases0 500,000 0 0 0 0

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses$1,551,131 586,242 (1,278,899)110,705 2,060,192 423,715










Fund balance available (FBA):







In dollars$16,785,216 14,369,941 14,935,150 15,625,776 15,549,634 13,818,815


FBA as a % of GF Net Expenditures:







Unit's FBA %41.78%35.72%34.34%36.53%38.57%32.96%


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:
Go to top of page







Solid Waste













Combined financial results:







Working capital$0 $6,716,853 $6,328,481 $6,851,605 $4,559,360 $3,137,758


Net income0 270,829 207,655 197,112 885,367 (422,128)


























Cash, Investments and Financing
Go to top of page
201120102009200820072006











Population at July 1st of the Previous Year33,946 34,494 34,227 33,626 33,076 32,550


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


Cash & Investments at June 30th44,798,808 36,024,203 44,959,058 33,814,709 28,654,079 27,375,489


Investment Earnings133,729 135,626 863,347 1,665,844 1,721,993 1,287,421


Tax Rate Equivalent0.0014 0.0015 0.0095 0.0186 0.0298 0.0230


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 2007 2007 2007 2007 2003 2003


January 1, Prior Year Assessed Valuation9,286,453,109 9,207,420,448 9,092,125,993 8,975,358,517 5,779,524,927 5,593,586,540


Tax Rate0.2790 0.2641 0.2461 0.2450 0.3700 0.3700


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 Ratio112.94 109.29 95.88 95.88 77.43 89.86


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 Ratio8,222,466,008 8,424,760,223 9,482,818,099 9,361,033,080 7,464,193,371 6,224,779,145


Tax Rate Adjusted0.3151 0.2886 0.2360 0.2349 0.2865 0.3325


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 Collected96.75 96.85 97.03 97.38 97.66 97.67


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 Vehicles97.09 97.19 97.36 97.82 98.40 98.37


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 84.31 85.39 87.85 87.02 84.78 85.10


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 Uncollected841,163 763,894 710,599 570,932 491,755


Tax Rate Equivalent0.0091 0.0083 0.0078 0.0064 0.0085 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*$970,395 1,341,2061,715,0942,092,0601,273,6431,456,764


--General Government*44,127,26835,128,15436,746,52219,691,81217,351,35719,668,393


Total*45,097,66336,469,36038,461,61621,783,87218,625,00021,125,157


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




Revenue Bond Debt 0 0 0 0 247,934 733,258


Total Debt Listed Above*$45,097,663 36,469,36038,461,61621,783,87218,872,93421,858,415








County School Report
Go to top of page
201120102009200820072006


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)468,225464,455486,132530,962460,126460,126


Article 42 (60% restricted)1,040,356970,204959,5201,049,761909,932909,932


Interest on restricted sales taxes5491,71620,15838,29226,54626,546

Withdrawals from the State Public School Building Capital Fund


335,000


Grants from Public School Building Bond Fund






NC Lottery Proceeds447,641237,000680,000



Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts12,889,6679,884,39420,000,0004,600,000



Interest on public school debt proceeds

9,63059,90919,01919,019

Unrestricted sources380,1351,321,675
2,320,3091,850,2411,850,241


Total Sources15,226,57312,879,44422,155,4408,934,2333,265,8643,265,864









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)785,000740,615572,937483,968500,066500,066


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)920,000950,000979,678841,032909,932909,932


Public school capital outlay






Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay


335,000


Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)2,856,748608,5981,772,483767,0191,150,2411,150,241


Public school capital outlay:







From Capital Projects Funds6,675,2489,206,98311,531,2035,513,199139,396139,396


From General Fund and all other funds
500,000700,000700,000700,000700,000


Fair market value of assets donated to public school county







Total Uses11,236,99612,006,19615,556,3018,640,2183,399,6353,399,635









Sources of county funding over (under) uses of county funding3,989,577873,2486,599,139294,015-133,771-133,771









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes518,750772,990859,795565,780300,195300,195

Unexpended proceeds from other sources restricted







for public school capital outlay7,813,4326,685,944

136,268136,268









Equals: Ending Balance, June 30, Current Year






Total ending balance11,803,0097,559,1926,599,139294,0152,4972,497

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes322,880518,750772,990859,795286,801286,801


Unexpended proceeds from other sources restricted







for public school capital outlay11,998,8797,813,4326,685,944
15,89115,891









Additional Information:






Average daily membership4,2724,2824,3154,3194,2394,183

Adjusted unit-wide tax rate0.31510.28860.23600.23490.28650.3325

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

Assessed valuation per student2,173,7952,150,2622,107,0982,078,1101,363,4171,337,219

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






Department of Revenue Lottery Allocation264,083550,586264,08374,82956,353








Annual Financial Information Report Detail
Go to top of page
201120102009200820072006


Population at July 1st of the Previous Year33,94634,49434,22733,62633,07632,550
1.5AGASB34Governmental Activities Assets68,385,69260,481,65969,128,94657,290,07554,848,27251,981,832
1.5BFISCAL Governmental Activities Liabilities55,537,67643,239,64443,416,31523,889,07821,761,34824,945,114
3.5ASUMMARYBusiness Type Activities Assets10,604,47810,377,10810,749,40411,312,5168,734,3667,852,432
3.5B
Business Type Activities Liabilties6,260,6756,354,7476,997,8727,768,6395,387,6015,391,035
6.5A
Fiduciary Funds Assets112,997116,501120,029121,014120,18995,669
6.5B
Fiduciary Funds Liabilties112,997116,501120,029121,014120,18995,669
10PART 2Current Collections Of Unit Wide Levy25,116,15123,504,25123,237,32821,532,49520,929,64120,245,465
11TAXCurrent Collections of Special Tax District 2,596,2282,564,7122,518,7202,341,7072,004,6661,938,742
12REVENUESPrior Years' Levy Collections720,471631,463538,600479,966455,816515,580
13
Penalties and Interest169,778162,776144,033133,445128,601141,884
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax180,423221,329211,622365,666460,241590,194
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax40,81537,84135,60049,02137,33332,487
18.1
Solid Waste Disposal Tax24,59324,61015,929


19
1% Local Government Option Sales Tax3,420,6873,558,1173,883,3694,385,4514,574,6624,349,277
20
1/2% Local Government Option Sales Tax (40)1,560,7511,548,1821,620,4401,769,8731,713,9251,533,754
21
1/2% Local Government Option Sales Tax (42)1,733,9261,617,0081,599,2001,749,6021,779,3701,516,553
21.1
1/2% Local Government Option Sales Tax (44)-19,763313,4941,113,3791,760,7901,807,5871,677,106
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax456,716403,51816,66314,35818,30818,049
23
Prepared Food Tax





24
911 Charges435,871435,871485,194404,624435,871323,833
25
Gross Receipts Tax on Short Term Leased Vehicles16,97615,604



26
White Goods Disposal Tax10,2475,51010,57116,81214,7246,606
27
Privilege Licenses





28
Other Licenses102,841103,686104,511118,39762,03175,559
29
Payments in Lieu of Taxes - US Forest Serv331,692325,213491,558218,732221,331222,386
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other237,886255,383281,793121,751122,002122,846
32REVENUESEquitable Sharing of Fed. Forfeited Prop.1,58217,965
34,10520,08113,872
33
General Government




21,430
34
Public Safety



239,981588,980
35
Transportation - Streets





36
Transportation - Mass Transit
111,094



36.1
Fed intergov airports255,142128,820381,385169,515908,658258,602
37
Transportation - Other Transportation





38
Environmental Protection29,176

448770,1971,343,263
39
Econ. & Phys. Dev. - Housing/Comm. Dev.263,492388,305364,245206,554182,527164,000
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health1,229,6531,304,9031,279,8381,159,3981,077,253659,955
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services2,905,4112,919,5513,022,8262,444,6432,544,7391,525,304
45
Human Services: All Other





46
Culture and Recreation





46.5STATENC Education Lottery Proceeds447,641586,817680,000


47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax8,9249,8277,44112,35412,6927,631
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges


1,000
122,709
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)





50.2
ETSF Interest Income





51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees146,994190,980233,601227,460222,263223,679
53
Public School Building Capital Fund





54
Public School building bond fund


335,000

58
General Government25,54924,88827,36237,84740,633
59
Public Safety218,706234,156291,469251,597847,2322,103,055
60
Transportation3,277,2381,179,339392,697293,204291,344321,445
61
Environmental Protection1,623,442137,62864,186227,115161,402210,138
62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers1,158,5641,841,436



63
Econ. & Phys. Dev. - All Other


17,800
22,200
64
Human Services: Health 581,209491,311509,346750,664473,218734,648
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services277,417272,889288,873208,568199,213775,000
68
Human Services: All Other31,77215,23414,59517,53916,2363,000
69
Culture and Recreation





70LOCALOther State Intergov.2,484


20,82322,437
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety





74
Transportation





75
Environmental Protection





76
Economic And Physical Development





77
Human Services: Health, Mental Hlt & Hosp150,212209,659163,279279,161104,214136,757
78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds234,124224,584246,224301,542353,022411,535
83
Inspection Fees293,240343,831416,427773,770696,121471,879
84
Concealed Handgun Permits28,18336,62242,36027,02516,69611,415
85
Other Permits70,27484,14095,264177,934277,698142,024
86SALES &Parking Revenues





87SERVICESRents and Royalties52,15248,36445,47239,69836,10537,830
88
Airport





89
Fire Protection Charges5,2954,470


3,900
90
Solid Waste3,508,6833,047,2653,637,5112,690,7663,407,5342,697,890
91
Ambulance and Rescue Squad Charges951,2951,199,5271,057,1231,062,742908,044869,305
92
Cemeteries





93
Recreation Service Revenues15,82914,76013,95611,42613,38514,070
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health546,712706,921606,302701,290517,196550,205
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv164,617190,431221,682210,607153,452147,503
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated69,84065,46320,94920,02119,56612,899
101MISC.Other Sales and Services126,154159,582637,752612,488628,080560,682
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds


1,058361754
104
Investment Earnings - All Other Funds133,729135,626863,3471,665,8441,721,9931,287,421
105
Special Assessments





106
Private Contributions and Other Donations45,62076,68426,57940,24727,54234,388
107
Sales of Materials and Fixed Assets432,90027,96126,850-117,9798,12274,967
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax11,76713,26412,96310,82811,84711,316
110
Mixed Drink Surcharge





111
ABC Profit Distribution
41,878129,47952,284

112
Other Miscellaneous Revenues474,861226,849169,557176,784124,73683,120
113
Proceeds of the Sale of Bonds & Notes


1,000,000

114
Proceeds of Capital Leases & Install Purch14,204,6212,300,00020,000,0004,600,000
5,000,000
115
Other





116NON-REVFines and Forfeitures



308,669242,240
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units



2,288,3691,882,093
120
Utilities Customers' Deposits





121
Deposits Other Than Utility59,094




122
Prepaid Taxes94,020110,5529,722-10,886-36,996-247
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients39,584,30437,681,34140,203,91635,835,11235,642,43032,926,812
125APART 4Governing Body - Salaries & Wages90,67892,488123,411122,506139,431116,039
125BGENERALGoverning Body - Other Direct81,79981,910222,538429,903517,857267,333
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages453,418469,081360,263361,097300,257273,784
126B
Administration - Other Direct29,62230,98247,93142,20426,06824,843
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages138,913142,462106,332110,829103,28696,221
127B
Elections - Other Direct50,94649,33267,340158,33556,05786,808
127C
Elections - Construction





127D
Elections - Purchase of P,P&E





128A
Finance - Salaries & Wages431,836430,775425,253338,573202,168183,169
128B
Finance - Other Direct80,01481,24592,429130,188192,991158,996
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages816,382846,830848,833858,203778,210722,707
129B
Taxes - Other Direct170,025218,699258,528213,040225,369209,800
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E



26,186
130A
Legal - Salaries & Wages56,998218,686212,239239,419184,300156,939
130B
Legal - Other Direct78,95753,47232,65934,51347,47714,779
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages168,948167,251189,830202,437221,753211,928
131B
Register of Deeds - Other Direct87,12286,97992,16597,009114,666116,178
131C
Register of Deeds - Construction





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





132A
Public Buildings - Salaries & Wages1,073,4361,063,3501,074,6481,096,7511,025,436963,220
132B
Public Buildings - Other Direct721,895725,233684,988838,408641,774613,415
132C
Public Buildings - Construction219,258398,620494,1056,975
274,263
132D
Public Buildings - Purchase of P,P&E


15,94040,25071,128
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct





133C
Court Facilities - Construction





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





134A
Central Services - Salaries & Wages675,842767,372820,981726,900652,806615,842
134B
Central Services - Other Direct262,292266,258282,635333,384239,188235,966
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E
6,136
11,72726,77518,050
135A
Gen. Govt. All Other - Salaries & Wages95,52881,26184,19483,35831,03944,714
135B
Gen. Govt. All Other - Other Direct517,693586,928481,742464,558396,147300,068
135C
Gen. Govt. All Other - Construction





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



26,406
136APUBLICSheriff & Communications - Salaries & Wages2,903,9062,775,1672,852,3992,728,7622,404,5012,149,733
136BSAFETYSheriff & Communications - Other Direct596,339561,993659,100519,680473,492431,549
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E

136,594150,331133,860179,520
137A
Jail - Salaries & Wages970,4161,017,3121,112,0481,104,450999,805852,176
137B
Jail - Other Direct593,371644,933590,308644,885554,236619,700
137C
Jail - Construction





137D
Jail - Purchase of P,P&E


9,706

138A
Emergency Communications - Salaries & Wages

119,952162,063206,431157,625
138B
Emergency Communications - Other Direct

145,635154,211227,047221,549
138C
Emergency Communications - Construction





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



214,83736,675
138.1B
Emergency Telephone Service Fund (ETSF) Operation141,364134,771



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp





139A
Emergency Management - Salaries & Wages1,006,3491,004,904915,272888,697816,724651,941
139B
Emergency Management - Other Direct93,81867,798102,528130,742158,846159,055
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E
6,04921,81017,00166,4986,362
140A
Fire - Salaries & Wages


72,25956,91653,042
140B
Fire - Other Direct2,208,5592,173,4312,118,8211,928,6171,647,0131,569,501
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages517,660538,093581,381655,207621,527524,865
141B
Inspectors - Other Direct45,11052,00362,147115,26867,97284,936
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E



41,32750,853
142A
Rescue Units - Salaries & Wages2,107,8882,070,3392,105,8342,094,4771,957,0411,779,849
142B
Rescue Units - Other Direct302,894295,868317,544320,308306,282292,020
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E33,01630,278159,03471,288101,25086,499
143A
Animal Control - Salaries & Wages168,406165,52014,037


143B
Animal Control - Other Direct55,77039,81234,573

5,538
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E23,69221,889



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 & Wages42,35641,88043,26697,282105,220135,967
145B
Pub. Safety All Other - Other Direct148,696149,274132,760117,6771,042,3203,127,849
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E26,492

28,59832,9078,429
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 Direct39,60040,00030,00040,00040,00080,000
148C
Airport - Construction3,537,9271,043,822



148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages380,426378,326373,163369,914360,137362,971
149B
Mass Transit-County - Other Direct168,911124,824118,412123,351109,786115,375
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E46,200112,294144,464
32,98066,931
150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages1,186,5991,173,4071,173,1291,130,2701,075,6271,028,123
152BMENTALSolid Waste - Other Direct1,056,6881,111,4001,215,962843,883956,490806,049
152CPROTECT.Solid Waste - Construction

620,712


152D
Solid Waste - Purchase of P,P&E23,75239,354367,096659,151540,75622,467
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 Direct65,03363,78456,009


155C
Environ. All Other - Construction





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




420,110
156AECON & Planning & Zoning - Salaries & Wages

31,71694,48991,32282,394
156BPHYSPlanning & Zoning - Other Direct

9,20114,44410,28116,286
156CDEVELOP.Planning & Zoning - Construction





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


15,661

157A
Economic Development - Salaries & Wages177,318156,30288,265126,767116,804506,282
157B
Economic Development - Other Direct615,111539,910497,707608,591536,651110,961
157C
Economic Development - Construction
5,627211,136209,855167,542221,952
157D
Economic Development - Purchase of P,P&E


2,8503,280
158A
Community Development - Salaries & Wages65,908153,748



158B
Community Development - Other Direct2,58357,398
6,5717,7337,105
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages145,693146,536162,056132,143153,502144,000
159B
Agriculture Expansion - Other Direct25,58527,37820,72725,34322,77525,277
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E
6,563



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 & Wages110,144138,135146,94396,12792,434112,262
161B
Econ. Dev. All Other - Other Direct8,29018,0897,25914,43814,04412,016
161C
Econ. Dev. All Other - Construction

417,75564,474626,071379,458
161D
Econ. Dev. All Other - Purchase of P,P&E





162AHUMANHealth - Salaries & Wages3,159,9283,379,6453,388,7263,226,2522,985,3282,720,117
162BSERVICESHealth - Other Direct625,185710,844718,027759,908739,295646,086
162C
Health - Construction





162D
Health - Purchase of P,P&E36,3525,41717,94288,48933,90074,984
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 & Wages1,988,9152,002,6982,114,0502,091,9532,008,7181,811,978
164B
Administration - Other Direct338,783293,532231,707173,291351,085369,701
164C
Administration - Construction





164D
Administration - Purchase of P,P&E


13,322
69,828
165B
Assistance Programs - Other Direct901,7191,085,9891,156,606686,110622,922545,193
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages96,03592,61395,24496,33893,05485,509
168B
Other Human Services - Other Direct4,7175,0125,2407,7755,7576,330
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 & Wages399,025398,199412,943411,861445,596429,337
170B
Human Serv. All Other - Other Direct341,659332,262416,620431,059388,007379,750
170C
Human Serv. All Other - Construction





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


15,304

171ACULTURE Recreation & Parks - Salaries & Wages317,227354,826368,932333,531315,430304,430
171BANDRecreation & Parks - Other Direct667,305704,370718,518964,892884,367935,640
171CRECREAT.Recreation & Parks - Construction




17,478
171D
Recreation & Parks - Purchase of P,P&E34,007

272,716150,000
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 Direct1,070,5731,019,847961,0001,032,969839,242604,980
174C
Libraries - Construction

64,68762,8972,348,4362,279,904
174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct35,41343,00062,45524,04823,72723,375
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct 4,011,3601,723,525



176C
Water & Sewer - Construction

26,3101,610

176D
Water & Sewer - Purchase of P,P&E
47,969



177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees1,669,3221,305,390947,269427,735490,320555,004
178D
Public School - Principal3,311,7802,835,1722,357,6721,665,2951,619,3202,000,000
179B
Comm/Tech College - Interest & Fees118,900130,500142,100154,767174,295258,575
179D
Comm/Tech College - Principal333,333333,333333,333346,668430,846101,628
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees133,159157,449175,798152,172169,868209,513
181D
All Other - Principal916,250873,750853,918840,9951,078,4191,315,058
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 2,91710,50422,25718,13818,12718,127
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement89,11892,91292,73189,11280,30475,018
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount30,76939,756740,8511,478,4491,747,4331,667,879
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 - Amount





191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount7,434,3068,345,5017,938,8286,579,0596,323,3506,423,129
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount6,675,2489,706,98312,231,2036,548,199700,000839,396
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount444,253431,063431,063519,829792,334345,120
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount

50,579129,8511,296,4081,401,805
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 - Amount106,623107,700107,700107,700107,700107,700
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 - Amount479,672476,047470,208469,603410,800417,872
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 vehicles25,198,29223,535,44723,139,40820,866,98219,909,27919,526,838
206OTHERCurrent year's levy -- Motor vehicles (only)690,646696,860826,545895,1091,135,3791,090,516
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles732,831662,092610,135454,729318,894318,446
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles108,332101,802100,464116,203172,861162,505
209
Percentage of Taxes Collected All Property %96.7596.8597.0397.3897.6697.67
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.0997.1997.3697.8298.4098.37
211
Percentage of Taxes Collected Motor Vehicles %84.3185.3987.8587.0284.7885.10
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 Fund567,085-201,948673,649


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




15,891
215CINVESTCash On Hand & in Bank - All Other Funds44,231,72336,226,15144,285,40933,814,70928,654,07927,375,489
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 Designated50,91610,811



220B
Opening Balance(s) White Goods Account Undesignated

-18,443-26,552-12,5214,571
221
Total Revenue Credited to white Goods Account15,72560,24238,80423,71114,7246,606
222A
Total Expenditures for Operations16,00020,1379,55015,60228,75523,698
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated50,64150,916



223B
Ending Balance in White Goods Account Undesignated

10,811-18,443-26,552-12,521
224B
The Amount of White Goods Tax Actually Received10,2475,51010,57116,81114,7246,606
225B
Amount in 218 that would have been received if 100% eligible10,24711,51010,57116,81214,7248,096
226
Calculate Threshold Amount.2,5622,8782,6434,2033,6812,024
227
Total Tonnage of White Goods Scrap Metal Collected42622712168294405
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources78,048,92861,085,09678,813,58862,308,14256,731,09361,747,036
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In6,908,1356,343,5046,514,1386,113,1054,910,7786,755,507
229D
Amount - Net Revenues Per AFIR71,140,79354,741,59272,299,45056,195,03751,820,31554,991,529


Calculated amount71,140,79354,741,59272,299,45056,195,03751,820,31554,991,529


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses68,625,46067,382,87369,088,45459,841,09055,995,33057,277,393
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out6,908,1356,343,5046,514,1386,113,1054,910,7786,755,507
230D
Amount - Net Expenditures Per AFIR61,717,32561,039,36962,574,31653,727,98551,084,55250,521,886


Calculated amount61,717,32561,039,36962,574,31653,727,98551,084,55250,521,886


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 10OfficialLori M. Hall
951CERTI-TitleFinance Director
952FICATIONDate12/28/201112/01/201012/07/200912/31/200812/28/200712/21/2006
953
ContactLori M. Hall
954
TitleFinance Director
955
Telephone828-349-2027
956
Fax #828-349-2520



Financial Graphs and Comparisons


Go to top of page
Analysis of Available Fund Balance:  General Fund

20072008200920102011
County38.57%36.53%34.34%35.72%41.78%
Pop. Group27.66%22.65%23.66%24.71%26.25%
Statewide21.33%20.25%20.57%21.07%23.41%






Macon County




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

Go to top of page
Analysis of Property Tax

20072008200920102011
County97.66%97.38%97.03%96.85%96.75%
Pop. Group96.48%96.23%95.85%95.49%95.81%
Statewide97.45%97.38%97.13%97.15%97.19%






Macon County


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

Go to top of page
Analysis of General Obligation Debt

20072008200920102011
County00000
Pop. Group270207185180163
Statewide796803842837809






Macon County


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

Go to top of page
Analysis of Revenue

20072008200920102011
Property Taxes650659700703767
Other Taxes929899111114
Sales Tax299287240204197
Sales & Services172159182158160
Intergovernmental256209248309389
Debt Proceeds016758467418
Other Miscellaneous9892593551
Total1,5671,6712,1121,5872,096

Go to top of page
Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$26,006,400
$767
Other Taxes3,864,710
114
Sales Tax6,695,601
197
Sales & Services5,440,577
160
Intergovernmental13,204,186
389
Debt Proceeds14,204,621
418
Other Miscellaneous1,724,698
51
Total$71,140,793
$2,096





Population Group: 25,000 - 49,999

Go to top of page
Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$14,553,807
$428
Debt Service6,482,744
191
Human Services8,029,710
237
General Government6,301,602
186
Public Safety12,557,809
370
Other13,791,653
406
Total$61,717,325
$1,818




Population Group: 25,000 - 49,999


Go to top of page
Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$19,746,178
$582
Capital Outlay3,980,696
117
Other Operating22,819,580
672
Public School Capital6,675,248
197
Public School Current7,434,306
219
Other1,061,317
31
Total$61,717,325
$1,818




Population Group: 25,000 - 49,999


Last Updated 3/25/2013 10:13:21 AM