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



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




McDowell County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$17,222,85216,894,37716,907,57116,458,57614,954,84614,462,650


Other Taxes2,360,0922,365,1792,228,5692,318,7542,238,3001,899,050


Sales Tax6,419,4216,570,8768,471,7289,779,7269,607,0359,058,589


Sales & Services4,740,0214,672,1294,334,4914,538,6254,140,9413,857,719


Intergovernmental9,198,2718,511,0028,241,7277,320,2648,130,03413,898,744


Debt Proceeds525,313270,2831,263,0002,198,647782,8581,128,874


Other Miscellaneous965,106838,8161,117,5751,303,4951,899,1112,430,014


Total$41,431,07640,122,66242,564,66143,918,08741,753,12546,735,640










Expenditures by Function







Education$8,992,2128,740,1019,536,0918,219,5448,559,6248,245,017


Debt Service2,636,8982,776,1692,772,0092,817,8162,800,3502,630,714


Human Services10,623,47710,180,69211,207,62511,778,15311,459,84811,193,393


General Government4,439,5884,081,0114,073,5334,273,8523,419,1132,861,499


Public Safety9,548,7009,476,4808,572,6348,664,5837,836,6417,277,271


Other5,131,1834,317,5565,409,8165,225,7696,571,51911,626,237


Total$41,372,05839,572,00941,571,70840,979,71740,647,09543,834,131










Expenditures by Object







Salaries & Wages$10,228,07510,011,06710,282,1679,768,1349,140,9988,540,795


Capital Outlay2,292,1081,386,7291,663,4092,602,8833,127,8587,794,319


Other Operating18,965,75618,659,54618,169,09817,432,71516,617,92816,102,483


Public School Capital1,149,496591,436888,811652,1341,165,5581,021,579


Public School Current7,003,2687,004,4177,009,5096,736,6606,423,4586,123,985


Other1,733,3551,918,8143,558,7143,787,1914,171,2954,250,970


Total$41,372,05839,572,00941,571,70840,979,71740,647,09543,834,131










Per Capita Revenues by Source







Property Taxes$383378380373343335


Other Taxes525350535144


Sales Tax143147190222220210


Sales & Services105104971039589


Intergovernmental204190185166186322


Debt Proceeds12628501826


Other Miscellaneous211925304456


Total$9208979559979571,082










Per Capita Expenditures by Function







Education$199195215186196191


Debt Service596262646461


Human Services236228252267263259


General Government999191977866


Public Safety212212192197180169


Other11496121119151269


Total$9198849339309321,015










Per Capita Expenditures by Object







Salaries & Wages$227224231222210198


Capital Outlay5131375972181


Other Operating421416408395380372


Public School Capital261320152724


Public School Current156157157153147142


Other384380869698


Total$9198849339309321,015










Group Average Per Capita Revenues by Source







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


Other Taxes565956636267


Sales Tax150167192238233216


Sales & Services183176170202185182


Intergovernmental268277235238222230


Debt Proceeds1299290124116215


Other Miscellaneous383754697873


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










Group Average Per Capita Expenditures by Function







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


Debt Service136138128124104104


Human Services289298297354340336


General Government130131141146136127


Public Safety275294294283257232


Other236271238256236213


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










Group Average Per Capita Expenditures by Object







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


Capital Outlay97129157159143112


Other Operating571566517537516506


Public School Capital4510112998116112


Public School Current216228209213196185


Other6278103123109106


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











Number of Reporting (AFIR) Counties in Group192022212323


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








General Fund
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201120102009200820072006

General Fund revenues$34,598,040 34,327,060 37,498,892 38,531,655 36,714,776 35,179,688

General Fund expenditures33,993,525 32,459,840 33,201,282 33,639,250 32,185,636 30,881,386

Operating transfers in0 14,203 245,000 169,308 1,542 36,296

Operating transfers out1,055,416 1,560,659 3,993,681 4,499,720 4,411,128 3,700,330

Proceeds from capital leases and installment purchases525,313 216,225 207,000 1,232,984 287,858 998,377

Other items0 0 0 (637,841)0 0

Excess of revenues and other sources over (under) expenditures and other uses$74,412 536,989 755,929 1,157,136 407,412 1,632,645










Fund balance available (FBA):







In dollars$8,323,631 8,451,382 6,827,569 5,683,093 4,881,126 4,936,985


FBA as a % of GF Net Expenditures:







Unit's FBA %24.10%25.00%18.46%15.40%13.44%14.70%


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


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


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








Enterprise Funds:
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Solid Waste













Combined financial results:







Working capital$14,545 $32,944 ($51,534)$0 ($120,895)($151,809)


Net income0 3,984,943 (5,010)0 55,630 (144,051)


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year45,031 44,742 44,562 44,064 43,632 43,175


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


Cash & Investments at June 30th13,080,253 13,324,340 11,813,696 9,837,068 8,138,210 7,851,925


Investment Earnings38,140 77,595 244,687 460,908 494,354 292,060


Tax Rate Equivalent0.0012 0.0025 0.0079 0.0154 0.0169 0.0114


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 2003 2003 2003 2003 2003 2003


January 1, Prior Year Assessed Valuation3,158,618,889 3,139,402,545 3,099,636,726 2,995,234,985 2,925,018,256 2,552,800,280


Tax Rate0.5500 0.5500 0.5500 0.5500 0.5500 0.5500


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 Ratio94.99 82.00 80.00 80.00 88.98 90.40


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 Ratio3,325,212,011 3,828,539,689 3,874,545,908 3,744,043,731 3,287,276,080 2,823,894,115


Tax Rate Adjusted0.5224 0.4510 0.4400 0.4400 0.4894 0.4972


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 Collected96.07 96.00 96.22 96.50 96.35 96.13


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 Vehicles97.45 97.35 97.83 98.15 97.89 97.55


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 81.45 82.18 81.34 82.25 83.73 84.52


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 Uncollected676,863 682,629 640,467 575,872 551,947


Tax Rate Equivalent0.0214 0.0217 0.0207 0.0192 0.0189 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*$48,961 95,795140,595183,450224,443316,656


--General Government*7,474,4639,152,64110,827,57811,408,25511,376,93212,871,132


Total*7,523,4249,248,43610,968,17311,591,70511,601,37513,187,788


* 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*$7,523,424 9,248,43610,968,17311,591,70511,601,37513,187,788








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)612,421620,470716,469769,335695,638695,638


Article 42 (60% restricted)1,222,2811,238,2811,422,7501,720,8841,384,5401,384,540


Interest on restricted sales taxes3,2524,18431,35550,987


Withdrawals from the State Public School Building Capital Fund127,39565,240

776,250776,250

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 sources331,000331,000341,378339,225369,671369,671


Total Sources2,296,3492,259,1752,511,9522,880,4313,226,0993,226,099









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)359,464480,761392,045411,908426,561426,561


Public school capital outlay277,40883,050183,338106,38941,88041,880

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)729,820649,188778,570799,585866,049866,049


Public school capital outlay472,343112,146364,095206,52085,02885,028

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay68,74565,240

525,000525,000

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)







Public school capital outlay:







From Capital Projects Funds



38,67138,671


From General Fund and all other funds331,000331,000341,378339,225331,000331,000


Fair market value of assets donated to public school county







Total Uses2,238,7801,721,3852,059,4261,863,6272,314,1892,314,189









Sources of county funding over (under) uses of county funding57,569537,790452,5261,016,804911,910911,910









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes3,289,4902,751,6002,299,0741,282,270145,306145,306

Unexpended proceeds from other sources restricted







for public school capital outlay














Equals: Ending Balance, June 30, Current Year






Total ending balance57,569537,790452,5261,016,804911,910911,910

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes3,288,4093,289,3902,751,6002,299,074805,966805,966


Unexpended proceeds from other sources restricted







for public school capital outlay58,650


251,250251,250









Additional Information:






Average daily membership6,3006,3036,4446,4996,4346,397

Adjusted unit-wide tax rate0.52240.45100.44000.44000.48940.4972

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

Assessed valuation per student501,368498,081481,011460,876454,619399,062

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






Department of Revenue Lottery Allocation390,857809,812390,857111,66083,406








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year45,03144,74244,56244,06443,63243,175
1.5AGASB34Governmental Activities Assets39,605,50839,801,64042,251,18540,237,77135,862,51231,829,091
1.5BFISCAL Governmental Activities Liabilities11,219,46213,463,42914,814,26415,856,44816,590,27517,490,011
3.5ASUMMARYBusiness Type Activities Assets4,193,1344,281,358234,441268,100302,104377,621
3.5B
Business Type Activities Liabilties264,559262,251200,277228,926262,163393,310
6.5A
Fiduciary Funds Assets247,008224,904220,700254,270200,827238,390
6.5B
Fiduciary Funds Liabilties130,019107,84496,846132,28983,407126,334
10PART 2Current Collections Of Unit Wide Levy16,453,41016,286,02016,225,94315,804,29914,471,31913,936,355
11TAXCurrent Collections of Special Tax District 1,558,6701,522,9131,391,4561,217,654925,751717,534
12REVENUESPrior Years' Levy Collections596,932454,859510,444496,955369,156410,087
13
Penalties and Interest172,510153,498171,184157,322114,371116,208
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax91,41094,565100,961162,237181,844174,508
17
Real Property Transfer Tax158,732201,016167,312342,684508,269424,649
18
Scrap Tire Disposal Tax94,46551,45569,63476,67490,18580,143
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax2,620,0882,539,5162,849,1452,927,2812,867,0262,784,312
20
1/2% Local Government Option Sales Tax (40)2,334,2482,068,2352,388,2302,564,4512,516,5652,318,793
21
1/2% Local Government Option Sales Tax (42)1,470,1071,838,2872,371,2492,550,5022,502,9652,307,568
21.1
1/2% Local Government Option Sales Tax (44)-5,022124,838863,1041,737,4921,720,4791,647,916
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax283,636246,086263,495233,638157,828152,333
23
Prepared Food Tax





24
911 Charges


76,333158,621164,380
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax13,29235,28620,8186,93616,31224,628
27
Privilege Licenses5231,775554493472925
28
Other Licenses159,364212,083214,339202,105199,018159,950
29
Payments in Lieu of Taxes - US Forest Serv

410,536153,547155,521155,606
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other308,913310,873



32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government12,742
64,75316,020

34
Public Safety118,63274,54022,47221,45586,657178,161
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection13,460



4,529,790
39
Econ. & Phys. Dev. - Housing/Comm. Dev.




24,877
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other338,6267,376308,517307,4471,130,200
41
Human Services: Health694,190674,468644,364528,939496,126507,415
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services4,456,8954,151,8283,684,9423,482,8013,077,4453,273,877
45
Human Services: All Other503,619598,030155,347


46
Culture and Recreation4,00032,87016,00034,50018,307
46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues


190,582

50
Wireless Enhanced 911 Service Charges

307,399231,025148,737135,794
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)307,358307,358



50.2
ETSF Interest Income9581,456



51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees67,92591,300155,308170,222162,711142,877
53
Public School Building Capital Fund127,39565,240


776,250
54
Public School building bond fund





58
General Government




1,386
59
Public Safety334,798334,806319,297253,159253,903221,107
60
Transportation





61
Environmental Protection23,96023,41924,30023,13922,8101,504,251
62
Econ. & Phys. Dev. - Housing/Community Dev




40,000
62.1
State intergov - sewers




78,293
63
Econ. & Phys. Dev. - All Other360,839183,578353,248
64,750
64
Human Services: Health 160,164157,008129,11896,69180,24675,467
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services1,100,2761,265,7311,347,8541,666,8052,286,6522,049,639
68
Human Services: All Other-3,00818,008147,087


69
Culture and Recreation114,726103,404110,233118,932145,969203,954
70LOCALOther State Intergov.18,54825,44933,685


71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government


25,000

73
Public Safety





74
Transportation





75
Environmental Protection





76
Economic And Physical Development133,25584,2607,267


77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds95,093103,738109,305147,048120,767112,119
83
Inspection Fees108,045102,995101,496111,074135,558128,563
84
Concealed Handgun Permits





85
Other Permits10,4259,832



86SALES &Parking Revenues





87SERVICESRents and Royalties161,535135,860123,135131,719143,164129,881
88
Airport





89
Fire Protection Charges





90
Solid Waste801,390743,750711,019783,179678,919678,284
91
Ambulance and Rescue Squad Charges2,310,4892,121,0021,996,0201,811,6451,469,5041,435,853
92
Cemeteries





93
Recreation Service Revenues51,86837,17068,61892,84257,18066,022
94
Library Service Revenues21,18423,25226,50726,67523,96123,277
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health





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 Operated





101MISC.Other Sales and Services1,338,1261,570,5091,409,1921,692,5651,768,2131,524,402
102REVENUESWater and Sewer Charges55,42940,586



103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds38,14077,595244,687460,908494,354292,060
105
Special Assessments





106
Private Contributions and Other Donations6,54214,258245,42378,498700,870334,871
107
Sales of Materials and Fixed Assets3,53425,48444,76986,4345,65923,028
108
Sale of Real Property




1,140,000
109
1 Cent and 5 Cent Bottle Tax7,0357,0137,6057,4787,1416,741
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues696,292497,901364,290412,055434,762392,632
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch525,313270,2831,263,0002,198,647782,8581,128,874
115
Other





116NON-REVFines and Forfeitures187,743242,992330,371387,310386,515335,742
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units160,396155,679154,244174,255163,725159,666
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes62,42059,60445,65974,44153,85680,130
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients74,006,51467,452,63064,149,97254,753,97050,006,46847,771,683
125APART 4Governing Body - Salaries & Wages107,39097,95596,03282,88282,32378,615
125BGENERALGoverning Body - Other Direct362,470366,282407,486306,232288,929194,351
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages232,993222,740244,160239,802209,372183,183
126B
Administration - Other Direct72,35363,66675,17270,23467,534202,961
126C
Administration - Construction





126D
Administration - Purchase of P,P&E1,697
959
1,10720,491
127A
Elections - Salaries & Wages91,04673,02282,26974,22556,73448,261
127B
Elections - Other Direct85,749103,424132,091107,75286,45377,326
127C
Elections - Construction





127D
Elections - Purchase of P,P&E1,582
35,9949,5297519,390
128A
Finance - Salaries & Wages228,912238,666234,160186,127146,591152,181
128B
Finance - Other Direct244,672225,783224,531227,854216,090205,404
128C
Finance - Construction





128D
Finance - Purchase of P,P&E6,0512,9715,7064,5119,37113,007
129A
Taxes - Salaries & Wages327,071338,796351,798339,324338,079305,933
129B
Taxes - Other Direct339,427270,875296,544281,627331,825242,708
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E1,77055,7937,3398,75641,5264,906
130A
Legal - Salaries & Wages





130B
Legal - Other Direct16,28726,44136,31135,69940,41622,338
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages110,870109,760125,206126,603122,000118,539
131B
Register of Deeds - Other Direct233,405233,030176,067258,936337,915280,559
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E17,5015,5461329,93427,441
132A
Public Buildings - Salaries & Wages280,825232,401161,961161,811156,697143,792
132B
Public Buildings - Other Direct689,426613,401502,417528,476473,613414,019
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E133,99251,15746,944167,11312,604
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct5,9702,4343,0203,2032,3168,536
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E3,9556,5467,1726,6045,655
134A
Central Services - Salaries & Wages88,533106,295101,18296,917102,93497,951
134B
Central Services - Other Direct25,28348,79865,48744,86936,13637,048
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E3,794
7,997353

135A
Gen. Govt. All Other - Salaries & Wages84,08981,40475,13589,98554,208
135B
Gen. Govt. All Other - Other Direct418,169503,825560,479165,589167,001
135C
Gen. Govt. All Other - Construction224,306




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

9,782638,9053,492
136APUBLICSheriff & Communications - Salaries & Wages1,755,8191,711,3151,632,4191,536,1571,499,7881,440,401
136BSAFETYSheriff & Communications - Other Direct896,262912,537791,973794,318803,663742,836
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E53,467119,001134,437389,052277,922109,695
137A
Jail - Salaries & Wages553,724584,229602,400568,275557,619524,085
137B
Jail - Other Direct882,269837,292775,750805,653778,090939,052
137C
Jail - Construction





137D
Jail - Purchase of P,P&E21,3262,9625,17631,19715,38338,528
138A
Emergency Communications - Salaries & Wages

190,413168,849175,059165,645
138B
Emergency Communications - Other Direct

148,676171,878166,233170,812
138C
Emergency Communications - Construction





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

11,1395,5561,21422,984
138.1B
Emergency Telephone Service Fund (ETSF) Operation134,70387,238



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp44,004470,350



139A
Emergency Management - Salaries & Wages83,59282,79980,65392,29386,63782,315
139B
Emergency Management - Other Direct84,94051,55147,89254,504100,274132,335
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E7,55334,59496549714,42835,325
140A
Fire - Salaries & Wages





140B
Fire - Other Direct2,027,9202,017,3431,831,3861,697,9141,462,9861,014,420
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages168,324166,617195,129174,579158,563128,697
141B
Inspectors - Other Direct74,35768,36586,34284,36462,12157,453
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E700
19,659
15,087
142A
Rescue Units - Salaries & Wages1,083,658993,376947,874895,923819,020750,989
142B
Rescue Units - Other Direct649,217679,941569,127530,625468,963563,454
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E412,72719,643158,187324,24778,40898,696
143A
Animal Control - Salaries & Wages23,45923,43272,61465,83461,38755,800
143B
Animal Control - Other Direct32,12239,55165,37858,04958,84650,149
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E8601,2744,25116,6832,484
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct25,10022,50032,07037,90027,74820,650
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages201,267183,017



145B
Pub. Safety All Other - Other Direct249,368189,05294,52793,11883,78371,125
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E10693,527



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 & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages440,367424,404458,592466,293448,683424,930
152BMENTALSolid Waste - Other Direct1,795,8321,720,9911,695,8661,775,0291,645,1361,514,158
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E9,05158,90615,377241,38456,85710,124
153A
Drainage & Watershed - Salaries & Wages42,00641,34240,28138,09360,02963,246
153B
Drainage & Watershed - Other Direct36,33936,74230,97631,65245,65334,397
153C
Drainage & Watershed - Construction




5,975,441
153D
Drainage & Watershed - Purchase of P,P&E601,010

980
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
2,5004,450


155C
Environ. All Other - Construction132,878



44,582
155D
Environ. All Other - Purchase of P,P&E





156AECON & Planning & Zoning - Salaries & Wages





156BPHYSPlanning & Zoning - Other Direct





156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages51,40051,78053,92349,73952,70852,297
157B
Economic Development - Other Direct47,54698,604380,872495,779384,220653,847
157C
Economic Development - Construction667,489322,0491,120,217526,1852,442,667144,779
157D
Economic Development - Purchase of P,P&E




1,140,000
158A
Community Development - Salaries & Wages


23,08223,920
158B
Community Development - Other Direct24,17923,95931,320

179,164
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages15,68730,23558,37175,89797,12598,159
159B
Agriculture Expansion - Other Direct130,409122,935121,064102,50273,07171,491
159C
Agriculture Expansion - Construction





159D
Agriculture Expansion - Purchase Of P,P&E2,4203,1221,0924,0273,405
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 Direct337,504310,783333,265288,836199,71457,723
161C
Econ. Dev. All Other - Construction355,461




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





162AHUMANHealth - Salaries & Wages





162BSERVICESHealth - Other Direct





162C
Health - Construction





162D
Health - Purchase of P,P&E





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 & Wages3,552,6283,469,0513,620,5563,276,6262,957,1062,828,092
164B
Administration - Other Direct3,519,9733,256,5262,777,3252,916,0322,856,5672,966,338
164C
Administration - Construction





164D
Administration - Purchase of P,P&E116,46192,07626,246165,72479,585114,871
165B
Assistance Programs - Other Direct1,548,4931,636,1301,827,6161,300,8941,282,2181,116,239
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 & Wages330,214328,596331,340426,222387,529324,830
170B
Human Serv. All Other - Other Direct661,401613,450697,149723,908688,600680,006
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E40010,2976,45012,3067,55611,500
171ACULTURE Recreation & Parks - Salaries & Wages56,31488,702146,113142,120134,682139,082
171BANDRecreation & Parks - Other Direct201,764188,719202,461202,555210,997383,703
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E20,71913,7068,55330,963

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 & Wages317,887331,133379,586370,476352,205333,772
174B
Libraries - Other Direct305,396302,921271,174333,300286,032286,842
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E5,29222,19929,6359,35729,935
175A
All Other - Salaries & Wages





175B
All Other - Other Direct23,50023,50026,62818,50023,50018,500
175CUTILITYAll Other - Construction46,486




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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct 65,19797,314



176C
Water & Sewer - Construction





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





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees157,743198,409239,074279,953320,404361,069
178D
Public School - Principal931,541931,540931,541931,541931,540931,540
179B
Comm/Tech College - Interest & Fees57,19961,88743,81223,45925,23013,278
179D
Comm/Tech College - Principal120,273120,27385,07349,87349,87324,937
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees185,356224,348260,095233,727259,364278,274
181D
All Other - Principal1,184,7861,239,7121,212,4141,299,2631,213,9391,021,616
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement81,85684,97474,19767,11860,93561,825
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount5,5888401,119,7512,210,1242,521,6292,461,083
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount142,44765,771



190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount505,041467,124552,756492,164438,227443,460
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount7,003,2687,004,4177,009,5096,736,6606,423,4586,123,985
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount1,149,496591,436888,811652,1341,165,5581,021,579
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount808,450808,450808,450777,345664,850585,850
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount30,998335,798829,32153,405305,758513,603
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount172,975172,975172,975172,975172,975172,975
196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount67,85667,85675,46181,17867,85673,999
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 - Amount





199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - Recipient





200B
Other - Item Number





200C
Other - Amount





201A
Other - Recipient





201B
Other - Item Number





201C
Other - Amount





202A
Other - Recipient





202B
Other - Item Number





202C
Other - Amount





203A
Other - Recipient





203B
Other - Item Number





203C
Other - Amount





204A
Other - Recipient





204B
Other - Item Number





204C
Other - Amount





204.1A
Other - Recipient





204.1B
Other - Item Number





204.1C
Other - Amount





204.2A
Other - Recipient





204.2B
Other - Item Number





204.2C
Other - Amount





205PART 6Current year's levy -- Excluding motor vehicles15,713,24715,520,69515,288,17114,748,82713,456,66113,027,660
206OTHERCurrent year's levy -- Motor vehicles (only)1,490,1941,523,7791,654,2911,708,0081,649,1321,596,204
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles400,412411,102331,718272,629283,610318,546
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles276,451271,527308,749303,243268,337247,140
209
Percentage of Taxes Collected All Property %96.0796.0096.2296.5096.3596.13
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.4597.3597.8398.1597.8997.55
211
Percentage of Taxes Collected Motor Vehicles %81.4582.1881.3482.2583.7384.52
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance2,823,7912,240,9221,644,045698,327497,288-329,076
213B
Capital Rev Funds - Schools - Ending Balance2,865,0752,823,7912,240,922
698,327497,288
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 Funds13,080,25313,324,34011,813,6969,837,0688,138,2107,851,925
216APART 8-AAppropriations Made During FY - B(1) - B(7)101,66716,667144,584415,416310,714471,502
216B
Expenditures Made During FY - B(1) - B(7)101,66716,667144,584415,416310,714471,502
217
Investment in Property - B(1) - B(4)





218
Amount Expended During FY - B(5) and B(7)101,66716,667144,584415,416310,714471,502
219
Amount of Tax Revenues Taken Into Account149,8589,9736,086105,274270,108379,170
220APART 8-BOpening Balance(s) White Goods Account Designated





220B
Opening Balance(s) White Goods Account Undesignated-136,294-129,980-106,108-105,276-78,588-63,780
221
Total Revenue Credited to white Goods Account13,29235,28620,8186,93616,31224,628
222A
Total Expenditures for Operations48,08541,60044,6907,76843,00039,436
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-171,087-136,294-129,980-106,108-105,276-78,588
224B
The Amount of White Goods Tax Actually Received10,04635,28620,8186,93616,31224,628
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected199246353122604583
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources43,575,77643,087,90948,591,40850,119,74248,307,23852,512,981
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In2,144,7002,965,2476,026,7476,201,6556,554,1135,777,341
229D
Amount - Net Revenues Per AFIR41,431,07640,122,66242,564,66143,918,08741,753,12546,735,640


Calculated amount41,431,07640,122,66242,564,66143,918,08741,753,12546,735,640


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses43,516,75842,537,25647,598,45547,181,37247,201,20849,611,472
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out2,144,7002,965,2476,026,7476,201,6556,554,1135,777,341
230D
Amount - Net Expenditures Per AFIR41,372,05839,572,00941,571,70840,979,71740,647,09543,834,131


Calculated amount41,372,05839,572,00941,571,70840,979,71740,647,09543,834,131


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







Gallons (in millions) processed and/or purchased-water1510





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







Gallons (in millions) billed-water85





Gallons (in millions) billed-sewer







Of the total, how many gallons (in millions) were residential-water.74





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







Total amount billed in dollars-water.5437





Total amount billed in dollars-sewer.







Of the total, how many dollars were residential-water?4731





Of the total, how many dollars were residential-sewer?







Number of residential accounts billed-water.1,4661,099





Number of residential accounts billed-sewer.







Number of non-residential and bulk accounts billed-water.156116





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














950PART 10OfficialAlison B. Morgan
951CERTI-TitleFinance Officer
952FICATIONDate01/12/201212/30/201012/03/200912/01/200812/06/200701/12/2007
953
ContactAlison B. Morgan
954
TitleFinance Officer
955
Telephone828-652-7121
956
Fax #828-659-3484



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County13.44%15.40%18.46%25.00%24.10%
Pop. Group27.66%22.65%23.66%24.71%26.25%
Statewide21.33%20.25%20.57%21.07%23.41%






McDowell County




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

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Analysis of Property Tax

20072008200920102011
County96.35%96.50%96.22%96.00%96.07%
Pop. Group96.48%96.23%95.85%95.49%95.81%
Statewide97.45%97.38%97.13%97.15%97.19%






McDowell County


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

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Analysis of General Obligation Debt

20072008200920102011
County00000
Pop. Group270207185180163
Statewide796803842837809






McDowell County


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

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Analysis of Revenue

20072008200920102011
Property Taxes343373380378383
Other Taxes5153505352
Sales Tax220222190147143
Sales & Services9510397104105
Intergovernmental186166185190204
Debt Proceeds185028612
Other Miscellaneous4430251921
Total957997955897920

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$17,222,852
$383
Other Taxes2,360,092
52
Sales Tax6,419,421
143
Sales & Services4,740,021
105
Intergovernmental9,198,271
204
Debt Proceeds525,313
12
Other Miscellaneous965,106
21
Total$41,431,076
$920





Population Group: 25,000 - 49,999

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$8,992,212
$199
Debt Service2,636,898
59
Human Services10,623,477
236
General Government4,439,588
99
Public Safety9,548,700
212
Other5,131,183
114
Total$41,372,058
$919




Population Group: 25,000 - 49,999


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$10,228,075
$227
Capital Outlay2,292,108
51
Other Operating18,965,756
421
Public School Capital1,149,496
26
Public School Current7,003,268
156
Other1,733,355
38
Total$41,372,058
$919




Population Group: 25,000 - 49,999


Last Updated 3/25/2013 10:13:39 AM