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



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




Madison County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$10,453,6899,418,5359,349,4019,137,2978,545,5838,208,164


Other Taxes1,546,0241,546,5701,574,0761,612,2061,719,7311,591,214


Sales Tax1,763,9762,197,4902,927,3953,011,8832,819,3252,626,871


Sales & Services2,675,3262,582,4752,427,1481,833,8371,364,7621,233,307


Intergovernmental6,102,4086,738,4096,572,6556,439,6026,654,4868,087,071


Debt Proceeds09,600,0000000


Other Miscellaneous432,509432,618815,6181,395,4571,404,4741,606,378


Total$22,973,93232,516,09723,666,29323,430,28222,508,36123,353,005










Expenditures by Function







Education$2,626,0163,037,6075,210,8583,152,5462,584,2192,419,037


Debt Service1,559,542623,960641,659663,368677,053523,118


Human Services7,715,1297,916,5327,986,1587,413,1377,957,5356,831,828


General Government2,151,9872,224,6262,121,9352,545,4952,300,3722,248,205


Public Safety10,157,2195,411,1155,990,8725,057,5584,587,3233,969,553


Other3,978,0903,949,2113,709,2353,827,2093,943,3646,370,476


Total$28,187,98323,163,05125,660,71722,659,31322,049,86622,362,217










Expenditures by Object







Salaries & Wages$10,226,89510,026,4739,723,6437,832,6777,278,7447,763,765


Capital Outlay5,500,089767,0881,301,4421,028,520573,0241,099,654


Other Operating8,939,1698,461,3238,557,4809,795,01710,867,7888,917,283


Public School Capital85,000276,7742,061,30200269,687


Public School Current2,387,2472,607,0643,029,5862,974,4442,474,2191,907,400


Other1,049,5831,024,329987,2641,028,655856,0912,404,428


Total$28,187,98323,163,05125,660,71722,659,31322,049,86622,362,217










Per Capita Revenues by Source







Property Taxes$503452448446417406


Other Taxes747476798478


Sales Tax85105141147138129


Sales & Services129124117896761


Intergovernmental293323316314325398


Debt Proceeds04610000


Other Miscellaneous212139686979


Total$1,1051,5601,1371,1431,1001,151










Per Capita Expenditures by Function







Education$128145250154127118


Debt Service753031323326


Human Services371380384362389337


General Government103107102124112111


Public Safety488260288247224196


Other191189178187193314


Total$1,3561,1111,2331,1061,0781,102










Per Capita Expenditures by Object







Salaries & Wages$492481467382356383


Capital Outlay2643763502854


Other Operating431406411479531440


Public School Capital413990013


Public School Current11512514614512194


Other5049475042118


Total$1,3561,1111,2331,1061,0781,102










Group Average Per Capita Revenues by Source







Property Taxes$603$600$572$555$515$518


Other Taxes757378827778


Sales Tax130137182213205195


Sales & Services202198193188170165


Intergovernmental328326305306316337


Debt Proceeds92701714512891


Other Miscellaneous413757888971


Total$1,471$1,441$1,404$1,577$1,500$1,455










Group Average Per Capita Expenditures by Function







Education$246$232$270$320$304$226


Debt Service10410098998995


Human Services310309326368350343


General Government157152161169177184


Public Safety346309302314280247


Other313302318323286296


Total$1,476$1,404$1,475$1,593$1,486$1,391










Group Average Per Capita Expenditures by Object







Salaries & Wages$448$434$419$402$362$345


Capital Outlay151110155198187170


Other Operating580577558566523538


Public School Capital60448413913665


Public School Current174177174168157152


Other636285120121121


Total$1,476$1,404$1,475$1,593$1,486$1,391











Number of Reporting (AFIR) Counties in Group262626252626


Average Population of Group16,02615,75715,73315,98715,64215,539








General Fund
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201120102009200820072006

General Fund revenues$19,451,573 19,382,899 20,302,616 20,914,753 20,149,528 20,351,471

General Fund expenditures19,454,082 19,237,891 22,416,347 19,253,850 18,884,115 18,635,854

Operating transfers in1,655 799,020 0 0 500,721 0

Operating transfers out462,407 194,371 90,000 905,780 9,162 908,378

Proceeds from capital leases and installment purchases0 0 0 0 0 0

Other items0 0 40,000 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($463,261)749,657 (2,163,731)755,123 1,756,972 807,239










Fund balance available (FBA):







In dollars$2,935,618 3,213,501 2,786,071 5,024,675 4,451,352 3,415,552


FBA as a % of GF Net Expenditures:







Unit's FBA %14.74%16.54%12.38%24.92%23.56%17.48%


Group weighted average FBA %27.99%22.59%20.76%23.24%24.53%26.88%


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


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








Enterprise Funds:
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Landfill













Combined financial results:







Working capital$0 ($2,543,431)($2,608,747)($2,489,448)($2,517,954)($300,328)


Net income0 278,723 224,455 192,981 (749,848)96,235


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year20,795 20,846 20,810 20,495 20,454 20,296


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


Cash & Investments at June 30th9,077,064 13,767,761 4,106,681 5,616,574 5,010,274 4,820,475


Investment Earnings34,138 31,030 83,732 229,472 300,919 223,984


Tax Rate Equivalent0.0018 0.0016 0.0045 0.0127 0.0179 0.0140


Tax Rate Equivalent Group weighted average0.0048 0.0041 0.0150 0.0341 0.0417 0.0324


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


Latest year of Revaluation 2004 2004 2004 2004 2004 2004


January 1, Prior Year Assessed Valuation1,915,324,702 1,885,542,179 1,875,385,246 1,811,418,436 1,683,656,764 1,597,149,272


Tax Rate0.5600 0.5100 0.5100 0.5100 0.5100 0.5100


Tax Rate Group weighted average0.5110 0.5179 0.5473 0.5553 0.5615 0.5822


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio75.26 75.33 65.46 65.46 85.92 87.69


Assessment -to-Sales Ratio Group Average99.75 94.25 75.16 74.12 76.73 84.75


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


Assessed Valuation adjusted for Assessed to Sales Ratio2,544,943,798 2,503,042,850 2,864,933,159 2,767,214,232 1,959,563,273 1,821,358,504


Tax Rate Adjusted0.4215 0.3842 0.3338 0.3338 0.4382 0.4472


Tax Rate Adjusted Group weighted average0.5097 0.4881 0.4113 0.4116 0.4309 0.4934


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected91.13 91.27 91.98 94.57 93.96 92.82


Percent Collected Group weighted average94.53 94.79 94.94 95.50 95.80 95.61


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


Percent Collected Excluding Motor Vehicles91.96 91.99 93.12 95.95 95.62 95.88


Percent Collected Excluding Motor Vehicles Group weighted average95.21 95.52 95.85 96.61 97.00 96.89


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


Percent Collected Motor Vehicles Only 80.60 82.92 79.72 80.29 74.82 61.30


Percent Collected Motor Vehicles Only Group weighted average84.04 84.54 84.12 83.82 83.81 83.51


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


Tax Uncollected955,538 841,662 767,708 501,292 489,862


Tax Rate Equivalent0.0499 0.0446 0.0409 0.0277 0.0291 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group10,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,999


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 Group80 95 110 125 140 157


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 Average0.0700%0.0800%0.0800%0.0900%0.1200%0.1600%


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*$0 00000


--General Government*10,577,59311,390,2392,122,8852,455,5302,788,1763,120,822


Total*10,577,59311,390,2392,122,8852,455,5302,788,1763,120,822


* 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*$10,577,593 11,390,2392,122,8852,455,5302,788,1763,120,822








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)277,651276,281273,558318,850273,889273,889


Article 42 (60% restricted)438,322475,012573,679668,470546,274546,274


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund
206,7741,158,711



Grants from Public School Building Bond Fund






NC Lottery Proceeds






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds






Unrestricted sources







Total Sources715,973958,0672,005,948987,320820,163820,163









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)171,802179,595





Public school capital outlay42,50035,000291,431



Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)171,802179,595





Public school capital outlay42,50035,000611,160
269,687269,687

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay
206,7741,158,711



Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)







Public school capital outlay:







From Capital Projects Funds







From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses428,604635,9642,061,302
269,687269,687









Sources of county funding over (under) uses of county funding287,369322,103-55,354987,320550,476550,476









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes870,339553,966719,3203,661,7212,056,1972,056,197

Unexpended proceeds from other sources restricted







for public school capital outlay














Equals: Ending Balance, June 30, Current Year






Total ending balance287,369322,103-55,354987,320550,476550,476

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes1,157,708876,069663,9664,649,0412,606,6732,606,673


Unexpended proceeds from other sources restricted







for public school capital outlay














Additional Information:






Average daily membership2,5502,5822,5922,5902,6102,601

Adjusted unit-wide tax rate0.42150.38420.33380.33380.43820.4472

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

Assessed valuation per student751,108730,264723,528699,389645,079614,052

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






Department of Revenue Lottery Allocation158,678329,775158,67845,38933,861








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year20,79520,84620,81020,49520,45420,296
1.5AGASB34Governmental Activities Assets22,289,71322,820,33212,460,12112,598,03512,166,65011,268,654
1.5BFISCAL Governmental Activities Liabilities12,877,21113,191,5713,468,6773,225,0063,597,3063,793,708
3.5ASUMMARYBusiness Type Activities Assets1,891,275-820,103-952,810-992,999-1,002,6312,343,639
3.5B
Business Type Activities Liabilties1,066,3291,252,2921,401,0941,177,6831,361,0321,997,529
6.5A
Fiduciary Funds Assets19,14314,37188,44446,92242,57118,644
6.5B
Fiduciary Funds Liabilties19,14314,37188,44446,92242,57118,644
10PART 2Current Collections Of Unit Wide Levy9,692,2718,688,7208,658,6958,600,4548,008,8767,672,235
11TAXCurrent Collections of Special Tax District 895,814870,560867,293848,898744,565704,564
12REVENUESPrior Years' Levy Collections563,354528,005502,930391,236408,753416,432
13
Penalties and Interest198,064201,810187,776145,607127,954119,497
14
Collections of Tax Previously Written off





15
Animal Tax


25,16017,70833,632
16
Deed Stamp Excise Tax223,203249,129258,530410,602543,600591,955
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax24,66620,23425,95025,19530,75723,086
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax524,464665,338797,252834,933455,167803,452
20
1/2% Local Government Option Sales Tax (40)925,502920,935911,8611,062,8341,211,486912,962
21
1/2% Local Government Option Sales Tax (42)396,694567,354956,1311,114,1161,152,672910,457
21.1
1/2% Local Government Option Sales Tax (44)-82,68443,863262,151


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





22
Local Occupancy Tax149,201153,972158,353159,890240,60993,556
23
Prepared Food Tax





24
911 Charges228,224229,704244,158114,328110,036120,014
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax6,1933,375
8,5909,8598,662
27
Privilege Licenses6331861,3691,7261,584
28
Other Licenses18,71719,56319,60618,17420,87114,161
29
Payments in Lieu of Taxes - US Forest Serv


121,975123,046123,020
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.114,711114,117180,767


33
General Government12,200




34
Public Safety162,910304,591372,096159,80576,22350,024
35
Transportation - Streets





36
Transportation - Mass Transit130,929156,038141,008142,357269,972202,549
36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection
11,562
17,706

39
Econ. & Phys. Dev. - Housing/Comm. Dev.206,649258,804111,881160,599362,4191,272,607
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health


224,341247,978244,475
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services2,813,5982,769,5221,980,1231,788,2751,896,7511,953,969
45
Human Services: All Other555,371715,396618,037590,683668,721663,679
46
Culture and Recreation


93,945102,197104,862
46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State


655,479732,441587,528
48REVENUESControlled Substance Tax2,5481,8688,90413,52967,04156,335
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues122,111
43,370348,913

50
Wireless Enhanced 911 Service Charges


106,705122,76395,371
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)





50.2
ETSF Interest Income





51
Beer and Wine Tax


31,354

52
Court Costs - Facilities, Jail and Arrest Fees88,730114,98490,149107,00987,54286,890
53
Public School Building Capital Fund
206,7741,158,711


54
Public School building bond fund





58
General Government




7,790
59
Public Safety145,712135,069201,025105,557262,884179,956
60
Transportation77,47992,94996,731125,451141,378142,811
61
Environmental Protection2,76022,20050,0005,426

62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other





64
Human Services: Health 1,235,4701,455,2271,013,976996,553545,084623,197
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services154,159127,566132,993125,755143,718172,537
68
Human Services: All Other





69
Culture and Recreation99,71490,46986,395


70LOCALOther State Intergov.18,01119,97516,694


71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government8,68521,02912,979


73
Public Safety





74
Transportation





75
Environmental Protection





76
Economic And Physical Development124,262120,269232,065506,247785,1521,494,707
77
Human Services: Health, Mental Hlt & Hosp12,620
24,751


78
Human Services: Social Services


11,93819,17624,764
79
Human Services: All Other13,779




80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds





83
Inspection Fees78,44394,901127,464154,099251,252185,358
84
Concealed Handgun Permits17,47013,50319,431


85
Other Permits51,03766,42074,070


86SALES &Parking Revenues





87SERVICESRents and Royalties86,31885,41878,025107,456156,95490,842
88
Airport





89
Fire Protection Charges





90
Solid Waste1,998,6261,955,7691,952,9911,066,012937,274880,126
91
Ambulance and Rescue Squad Charges





92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues19,51018,83436,66418,11921,90814,429
95
Other Cultural and Rec Service Revenues


3,91929,2867,077
96
Client and Third Party Payments - Health413,193427,400227,739237,514186,184184,350
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv





99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated143,32168,50968,858328,72624,19723,757
101MISC.Other Sales and Services14,35826,54562,87172,0918,95932,726
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds34,13831,03083,732229,472300,919223,984
105
Special Assessments





106
Private Contributions and Other Donations9,7488,1846,096500

107
Sales of Materials and Fixed Assets


1,2002,8002,156
108
Sale of Real Property

40,000797,000683,480187,500
109
1 Cent and 5 Cent Bottle Tax





110
Mixed Drink Surcharge





111
ABC Profit Distribution
24,60676,305


112
Other Miscellaneous Revenues241,673193,974388,520213,186166,023207,380
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch
9,600,000



115
Other




800,000
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





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients





125APART 4Governing Body - Salaries & Wages40,64241,07848,16627,51128,01734,904
125BGENERALGoverning Body - Other Direct64,12665,43062,403120,91595,97532,700
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages





126B
Administration - Other Direct


146182
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages153,247147,180111,63890,85569,38576,045
127B
Elections - Other Direct48,02448,05079,549105,959105,052127,739
127C
Elections - Construction





127D
Elections - Purchase of P,P&E1,1763,38888


128A
Finance - Salaries & Wages320,177313,428312,133272,878291,831333,509
128B
Finance - Other Direct108,917110,271104,683107,60894,09980,228
128C
Finance - Construction





128D
Finance - Purchase of P,P&E


1008,578
129A
Taxes - Salaries & Wages529,456521,011483,208405,595386,857391,201
129B
Taxes - Other Direct122,682118,334111,014105,68091,809117,207
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E85,14979,40124,10927,2778,733
130A
Legal - Salaries & Wages





130B
Legal - Other Direct13,37515,25030,37139,83014,71915,000
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages144,215138,778145,273132,281166,934149,431
131B
Register of Deeds - Other Direct90,044107,579104,234175,404205,495250,100
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E14,90943,4353,97114,15611,500
132A
Public Buildings - Salaries & Wages196,141219,702212,745197,325171,187175,553
132B
Public Buildings - Other Direct199,350192,152235,873212,171393,957445,561
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E5,14122,97728,841486,473140,146
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct15,22028,86223,63622,53115,91619,027
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E331

800

134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct





134C
Central Services - Construction





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





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





135B
Gen. Govt. All Other - Other Direct-3358,320



135C
Gen. Govt. All Other - Construction





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





136APUBLICSheriff & Communications - Salaries & Wages1,599,3741,773,8921,566,7191,540,6781,275,0511,171,901
136BSAFETYSheriff & Communications - Other Direct443,958569,334526,249542,601639,410391,444
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E63,87917,415240,365119,17050,10542,372
137A
Jail - Salaries & Wages





137B
Jail - Other Direct





137C
Jail - Construction5,087,117375,727727,805


137D
Jail - Purchase of P,P&E





138A
Emergency Communications - Salaries & Wages

269,437238,198225,90641,731
138B
Emergency Communications - Other Direct

130,502125,883112,25689,673
138C
Emergency Communications - Construction





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

32,38052,13578,98974,591
138.1B
Emergency Telephone Service Fund (ETSF) Operation208,682164,032



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp52,97324,792



139A
Emergency Management - Salaries & Wages107,13955,97266,62366,45250,434
139B
Emergency Management - Other Direct228,58944,47458,94531,07146,051383,058
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E6178,7636,31411,42130,504
140A
Fire - Salaries & Wages





140B
Fire - Other Direct38,42778,02454,67564,86961,253
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages187,865191,522262,297228,402157,037153,340
141B
Inspectors - Other Direct34,44968,01584,94488,99349,53832,338
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E5409141,02117,885

142A
Rescue Units - Salaries & Wages





142B
Rescue Units - Other Direct871,048818,252735,121725,000725,000585,000
142C
Rescue Units - Construction





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





143A
Animal Control - Salaries & Wages203,311205,998199,324156,575124,987107,564
143B
Animal Control - Other Direct42,11770,91995,50377,89274,27554,745
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E2,0911498,32754,28476,591
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct7,5008,7008,8009,7007,0006,175
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages33,576
1124,8794,53292,665
145B
Pub. Safety All Other - Other Direct12,84627,51810,71314,2419,6767,333
145C
Pub. Safety All Other - Construction





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



11,817
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 & Wages218,082227,464247,983223,631216,876344,163
149B
Mass Transit-County - Other Direct93,41795,02489,323231,321453,0181,084,185
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E77,506

46,84731,745
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 & Wages991,775945,662946,349849,749899,645858,724
152BMENTALSolid Waste - Other Direct893,737838,553763,338752,034775,203888,598
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E40,963123,035127,648128,23135,000798,661
153A
Drainage & Watershed - Salaries & Wages163,804159,205151,176137,174116,354
153B
Drainage & Watershed - Other Direct14,17112,62614,28132,05538,60373,410
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




23,196
155B
Environ. All Other - Other Direct




1,485
155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages





156BPHYSPlanning & Zoning - Other Direct117,818133,825136,998110,708100,31252,984
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct353,425404,833177,621391,581263,989949,162
157C
Economic Development - Construction




168,224
157D
Economic Development - Purchase of P,P&E





158A
Community Development - Salaries & Wages98,25697,00086,35739,55258,86472,740
158B
Community Development - Other Direct19,98813,62911,42915,17011,79119,444
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages200,015215,831215,713191,523171,193194,871
159B
Agriculture Expansion - Other Direct52,69155,96487,24153,41795,526294,857
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E1,0002,9982,9993,43068,464
160A
Special Empl Programs - Salaries & Wages





160B
Special Empl Programs - Other Direct





160C
Special Empl Programs - Construction





160D
Special Empl Programs - Purchase of P,P&E





161A
Econ. Dev. All Other - Salaries & Wages





161B
Econ. Dev. All Other - Other Direct
52,00559,662


161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages2,521,5422,407,8102,201,686731,055726,881841,233
162BSERVICESHealth - Other Direct821,4231,060,2811,134,5122,010,7821,513,843389,344
162C
Health - Construction





162D
Health - Purchase of P,P&E10038,87664,39223,1125,935
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 & Wages2,106,0001,980,3431,811,4561,924,9881,806,7402,356,716
164B
Administration - Other Direct1,427,7871,513,4211,907,8571,899,3432,164,6691,344,900
164C
Administration - Construction





164D
Administration - Purchase of P,P&E55,55625,09832,448

15,806
165B
Assistance Programs - Other Direct606,604713,370616,739605,580605,822425,915
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages





168B
Other Human Services - Other Direct





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 & Wages





170B
Human Serv. All Other - Other Direct176,117177,333217,068218,2771,133,645
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages88,78074,08859,97283,25076,23162,836
171BANDRecreation & Parks - Other Direct75,93543,96654,47265,06769,19168,617
171CRECREAT.Recreation & Parks - Construction





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

57438,06711,750
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 & Wages323,498310,509325,276290,126253,802281,442
174B
Libraries - Other Direct142,188142,874150,663139,144192,640132,877
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E11,0411201605,1323,167
175A
All Other - Salaries & Wages





175B
All Other - Other Direct





175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct





176C
Water & Sewer - Construction





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





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees





178D
Public School - Principal





179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees564,930116,250140,165167,866197,33395,547
181D
All Other - Principal994,612507,710501,494495,502479,720427,571
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement35,30736,14337,40236,67630,82031,059
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount




1,246,684
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount




8,879
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount




202,351
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount2,387,2472,607,0643,029,5862,974,4442,474,2191,907,400
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount85,000276,7742,061,302

269,687
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount153,769153,769119,970178,102110,00096,000
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount




145,950
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 - Amount





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 - Amount895,814870,560867,294850,553746,091704,564
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 vehicles9,989,3668,862,1408,755,1318,422,2917,460,5967,387,068
206OTHERCurrent year's levy -- Motor vehicles (only)783,867774,261816,333811,994648,747717,532
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles803,474709,437602,119341,233326,534304,224
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles152,064132,225165,589160,059163,328277,680
209
Percentage of Taxes Collected All Property %91.1391.2791.9894.5793.9692.82
210
Percentage of Taxes Collected Exclude Motor Vehicles %91.9691.9993.1295.9595.6295.88
211
Percentage of Taxes Collected Motor Vehicles %80.6082.9279.7280.2974.8261.30
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 Funds9,077,06413,767,7614,106,6815,616,5745,010,2744,820,475
216APART 8-AAppropriations Made During FY - B(1) - B(7)





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





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





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





219
Amount of Tax Revenues Taken Into Account





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





220B
Opening Balance(s) White Goods Account Undesignated-165,740-138,425-117,76836,413-12,222-617
221
Total Revenue Credited to white Goods Account40,89734,82243,55549,46048,63548,760
222A
Total Expenditures for Operations67,51262,13764,212

60,365
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated-192,355-165,740-138,42585,87336,413-12,222
224B
The Amount of White Goods Tax Actually Received6,1933,375
8,5909,8598,662
225B
Amount in 218 that would have been received if 100% eligible

7,856


226
Calculate Threshold Amount.

1,964


227
Total Tonnage of White Goods Scrap Metal Collected237310
355

228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources23,437,99433,509,48823,756,29324,336,06223,018,24424,261,383
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In464,062993,39190,000905,780509,883908,378
229D
Amount - Net Revenues Per AFIR22,973,93232,516,09723,666,29323,430,28222,508,36123,353,005


Calculated amount22,973,93232,516,09723,666,29323,430,28222,508,36123,353,005


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses28,652,04524,156,44225,750,71723,565,09322,559,74923,270,595
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out464,062993,39190,000905,780509,883908,378
230D
Amount - Net Expenditures Per AFIR28,187,98323,163,05125,660,71722,659,31322,049,86622,362,217


Calculated amount28,187,98323,163,05125,660,71722,659,31322,049,86622,362,217


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 10OfficialDarlyne Rhinehart
951CERTI-TitleFinance Officer
952FICATIONDate02/02/201212/13/201001/18/201003/13/200903/27/200802/20/2007
953
ContactDarlyne Rhinehart
954
TitleFinance Officer
955
Telephone828-649-2521
956
Fax #828-649-1021



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County23.56%24.92%12.38%16.54%14.74%
Pop. Group24.53%23.24%20.76%22.59%27.99%
Statewide21.33%20.25%20.57%21.07%23.41%






Madison County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20072008200920102011
County93.96%94.57%91.98%91.27%91.13%
Pop. Group95.80%95.50%94.94%94.79%94.53%
Statewide97.45%97.38%97.13%97.15%97.19%






Madison County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20072008200920102011
County00000
Pop. Group1401251109580
Statewide796803842837809






Madison County


Population Group for 1999: 10,000 - 24,999

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Analysis of Revenue

20072008200920102011
Property Taxes417446448452503
Other Taxes8479767474
Sales Tax13814714110585
Sales & Services6789117124129
Intergovernmental325314316323293
Debt Proceeds0004610
Other Miscellaneous6968392121
Total1,1001,1431,1371,5601,105

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$10,453,689
$503
Other Taxes1,546,024
74
Sales Tax1,763,976
85
Sales & Services2,675,326
129
Intergovernmental6,102,408
293
Debt Proceeds0
0
Other Miscellaneous432,509
21
Total$22,973,932
$1,105





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$2,626,016
$128
Debt Service1,559,542
75
Human Services7,715,129
371
General Government2,151,987
103
Public Safety10,157,219
488
Other3,978,090
191
Total$28,187,983
$1,356




Population Group: 24,999 and Below


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$10,226,895
$492
Capital Outlay5,500,089
264
Other Operating8,939,169
431
Public School Capital85,000
4
Public School Current2,387,247
115
Other1,049,583
50
Total$28,187,983
$1,356




Population Group: 24,999 and Below


Last Updated 3/25/2013 10:13:27 AM