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



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




Polk County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$14,255,78614,053,23813,872,07113,036,78312,705,52412,062,524


Other Taxes1,334,1941,275,6161,246,0361,312,0091,394,3141,328,445


Sales Tax2,050,1232,207,3193,064,0463,811,6983,644,4923,348,117


Sales & Services2,252,3892,455,0682,249,5382,187,0692,193,9511,767,137


Intergovernmental6,531,9704,033,1184,674,0084,495,9834,413,8568,029,391


Debt Proceeds1,850,00001,700,000000


Other Miscellaneous713,9791,097,2515,075,4251,405,0141,404,8941,018,635


Total$28,988,44125,121,61031,881,12426,248,55625,757,03127,554,249










Expenditures by Function







Education$4,668,0964,648,7324,570,8844,409,4714,214,5084,074,431


Debt Service4,069,2403,609,0353,389,9903,127,6053,424,8073,430,469


Human Services4,835,0153,574,3914,298,9954,144,1284,369,3554,219,229


General Government4,093,1823,030,6055,520,3085,420,5594,556,73912,496,000


Public Safety5,575,9994,989,8044,985,2484,760,6644,851,7084,427,078


Other5,577,2103,980,3834,181,1254,037,9943,604,3715,834,393


Total$28,818,74223,832,95026,946,55025,900,42125,021,48834,481,600










Expenditures by Object







Salaries & Wages$7,072,4945,529,5455,704,9105,273,2515,101,2554,755,204


Capital Outlay2,165,497994,9243,485,0832,082,9072,505,78811,302,865


Other Operating13,477,99111,398,48211,952,30112,999,00812,101,71213,339,338


Public School Capital162,00095,705216,561216,561216,561216,267


Public School Current4,385,0544,451,3494,234,7884,060,2003,905,5493,757,896


Other1,555,7061,362,9451,352,9071,268,4941,190,6231,110,030


Total$28,818,74223,832,95026,946,55025,900,42125,021,48834,481,600










Per Capita Revenues by Source







Property Taxes$692726731685666635


Other Taxes656666697370


Sales Tax100114161200191176


Sales & Services10912711811511593


Intergovernmental317208246236231422


Debt Proceeds90090000


Other Miscellaneous3557267747454


Total$1,4081,2981,6791,3791,3501,450










Per Capita Expenditures by Function







Education$226239242231221215


Debt Service198186178164179180


Human Services235185226218229222


General Government199157291285239657


Public Safety271258262250254233


Other271206220212189307


Total$1,4001,2311,4191,3601,3111,814










Per Capita Expenditures by Object







Salaries & Wages$344286300277267250


Capital Outlay10551184109131595


Other Operating654589630683635702


Public School Capital8511111111


Public School Current213230223213205198


Other767071676258


Total$1,4001,2311,4191,3601,3111,814










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$21,810,677 21,547,462 22,723,394 23,034,670 22,031,977 23,488,220

General Fund expenditures21,636,188 20,352,199 21,174,462 20,083,667 19,810,977 22,007,908

Operating transfers in110,583 30,177 18,431 0 0 8,041

Operating transfers out655,681 493,897 3,202,623 2,533,346 1,215,917 721,613

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

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($370,609)731,543 (1,635,260)417,657 1,005,083 766,740










Fund balance available (FBA):







In dollars$6,806,773 7,058,899 6,107,233 7,679,650 7,335,518 6,244,808


FBA as a % of GF Net Expenditures:







Unit's FBA %30.53%33.86%25.05%33.96%34.89%27.47%


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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None













Combined financial results:







Working capital







Net income































Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year20,588 19,355 18,992 19,040 19,080 19,006


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


Cash & Investments at June 30th11,073,660 11,146,528 12,434,079 9,711,252 10,370,076 8,899,147


Investment Earnings42,467 56,933 287,194 695,445 707,009 430,308


Tax Rate Equivalent0.0015 0.0021 0.0139 0.0363 0.0380 0.0249


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 2009 2009 2001 2001 2001 2001


January 1, Prior Year Assessed Valuation2,741,175,155 2,723,848,535 2,063,485,639 1,916,795,162 1,858,373,751 1,730,062,931


Tax Rate0.5200 0.5200 0.6800 0.6800 0.6800 0.6800


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 Ratio88.57 87.89 60.80 60.80 68.42 75.60


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 Ratio3,094,925,093 3,099,156,372 3,393,890,854 3,152,623,622 2,716,126,500 2,288,443,030


Tax Rate Adjusted0.4606 0.4570 0.4134 0.4134 0.4653 0.5141


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 Collected96.66 96.31 96.87 97.24 97.68 96.77


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 Vehicles97.16 96.78 97.62 98.07 98.51 97.62


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 88.29 89.29 88.72 89.33 89.24 88.07


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 Uncollected475,019 524,717 429,578 351,460 293,336


Tax Rate Equivalent0.0173 0.0193 0.0208 0.0183 0.0158 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

A3A3A3A3


S & P

A+ AAA











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


Enterprise$0 0 0 0 0 0


General Government0 0 1,395,000 2,110,000 2,835,000 3,570,000


Total0 0 1,395,000 2,110,000 2,835,000 3,570,000


Total Per Capita0 0 73 111 149 188


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%0.0411%0.0669%0.1044%0.1560%


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*$736,667 1,209,1901,341,2521,473,3131,605,3751,737,437


--General Government*13,383,10314,696,28516,621,37716,381,92917,842,48019,303,032


Total*14,119,77015,905,47517,962,62917,855,24219,447,85621,040,469


* 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*$14,119,770 15,905,47517,962,62917,855,24219,447,85621,040,469








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)261,826257,297277,157306,487271,814271,814


Article 42 (60% restricted)265,183344,548547,753610,050541,656541,656


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund






Grants from Public School Building Bond Fund






NC Lottery Proceeds186,70595,391268,470



Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds






Unrestricted sources

874,4302,070,4761,395,9461,395,946


Total Sources713,714697,2361,967,8102,987,0132,209,4162,209,416









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)261,826257,297277,157306,487271,814271,814


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)265,183344,548547,753610,050541,656541,656


Public school capital outlay






Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay






Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)

1,208,3331,315,0861,179,6791,179,679


Public school capital outlay:







From Capital Projects Funds







From General Fund and all other funds162,00095,705216,561216,561216,267216,267


Fair market value of assets donated to public school county







Total Uses689,009697,5502,249,8042,448,1842,209,4162,209,416









Sources of county funding over (under) uses of county funding24,705-314-281,994538,829










Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes






Unexpended proceeds from other sources restricted







for public school capital outlay256,521256,835538,829











Equals: Ending Balance, June 30, Current Year






Total ending balance281,226256,521256,835538,829


Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes







Unexpended proceeds from other sources restricted







for public school capital outlay281,226256,521256,835538,829










Additional Information:






Average daily membership2,3312,3632,4442,4572,3992,451

Adjusted unit-wide tax rate0.46060.45700.41340.41340.46530.5141

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

Assessed valuation per student1,175,9651,152,708844,307780,136774,645705,860

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






Department of Revenue Lottery Allocation152,117308,309152,11741,76332,461








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year20,58819,35518,99219,04019,08019,006
1.5AGASB34Governmental Activities Assets34,604,38631,956,05831,863,16434,075,66330,329,06729,316,587
1.5BFISCAL Governmental Activities Liabilities
18,164,06421,629,26822,316,19923,931,22526,517,793
3.5ASUMMARYBusiness Type Activities Assets10,075,4379,549,3178,815,0322,324,6152,449,5872,172,704
3.5B
Business Type Activities Liabilties373,715431,058358,747277,374330,133304,821
6.5A
Fiduciary Funds Assets155,521




6.5B
Fiduciary Funds Liabilties155,521




10PART 2Current Collections Of Unit Wide Levy13,629,57313,556,01013,436,77912,855,65612,491,99411,703,009
11TAXCurrent Collections of Special Tax District 1,135,6191,067,8051,044,910945,566917,246836,637
12REVENUESPrior Years' Levy Collections495,358377,877337,688104,311124,14698,677
13
Penalties and Interest130,855119,35197,60476,81689,384260,838
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax65,92466,61077,988168,485253,085263,874
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax22,90226,17714,97821,43720,43919,395
18.1
Solid Waste Disposal Tax16,14313,2675,590


19
1% Local Government Option Sales Tax685,580721,418894,7901,093,028966,733932,486
20
1/2% Local Government Option Sales Tax (40)872,752857,657923,8551,021,6231,015,379906,045
21
1/2% Local Government Option Sales Tax (42)441,972574,246912,9221,016,7501,011,229902,760
21.1
1/2% Local Government Option Sales Tax (44)49,81953,998332,479680,297651,151606,826
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax62,64666,14666,10874,87467,60660,257
23
Prepared Food Tax





24
911 Charges


69,757115,369128,525
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax5,7507,4834,640


27
Privilege Licenses


31,89020,56919,757
28
Other Licenses25,21028,12831,822


29
Payments in Lieu of Taxes - US Forest Serv





30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.

4,31510,1902,79419,834
33
General Government


21,80129,15384,216
34
Public Safety29,69723,13347,783


35
Transportation - Streets





36
Transportation - Mass Transit278,602159,500206,143206,807124,330268,133
36.1
Fed intergov airports





37
Transportation - Other Transportation214,157194,309196,602


38
Environmental Protection





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


616,6411,148,6791,652,186
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health





42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services2,043,8082,175,2822,132,0182,252,5462,140,7122,062,813
45
Human Services: All Other


2,0002,0002,000
46
Culture and Recreation214,929211,61941,990


46.5STATENC Education Lottery Proceeds186,70595,390268,470


47INTERGOVPayments in Lieu of Taxes - State

417,750


48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues821,630458,065
687,581298,843375,050
50
Wireless Enhanced 911 Service Charges

240,720153,229116,485106,954
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)231,854231,854



50.2
ETSF Interest Income1,043




51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees76,70881,48599,788103,613147,872306,151
53
Public School Building Capital Fund

612,979


54
Public School building bond fund





58
General Government





59
Public Safety28016,49718,20429,33912,30468,124
60
Transportation73,01866,54158,91876,52774,60762,023
61
Environmental Protection267,995

14,70819,15914,677
62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other448,08077,73973,176

2,734,137
64
Human Services: Health





65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services123,468112,907144,529118,467106,525105,452
68
Human Services: All Other4,0824,218



69
Culture and Recreation868,09496,61986,699100,35596,62386,177
70LOCALOther State Intergov.


69,77662,31255,404
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety





74
Transportation15,35413,0379,266


75
Environmental Protection





76
Economic And Physical Development618,895




77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other13,57114,92314,65832,40331,45826,060
80PERMITS Culture And Recreation





81& FEESBuilding Permits82,541101,688116,900193,639253,371201,112
82
Register of Deeds99,596124,422122,973143,837161,422164,157
83
Inspection Fees





84
Concealed Handgun Permits7,6256,99527044,78537,70037,700
85
Other Permits3,3003,50512,570191,65737,65052,320
86SALES &Parking Revenues





87SERVICESRents and Royalties





88
Airport





89
Fire Protection Charges





90
Solid Waste1,127,3341,114,9781,148,1251,148,4611,209,7141,039,837
91
Ambulance and Rescue Squad Charges637,069720,149724,714653,619614,657391,015
92
Cemeteries





93
Recreation Service Revenues52,37481,59283,13884,50280,55056,477
94
Library Service Revenues11,08410,2029,5298,4639,5937,952
95
Other Cultural and Rec Service Revenues


22,96822,87421,148
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 Operated230,731250,656255,638243,764223,252223,560
101MISC.Other Sales and Services





102REVENUESWater and Sewer Charges193,797277,49128,39425,29233,31127,148
103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds42,46756,933287,194695,445707,009430,308
105
Special Assessments





106
Private Contributions and Other Donations261,638100,0504,155,719
63,79110,000
107
Sales of Materials and Fixed Assets50,15026,351320,06226,43349,92363,716
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax





110
Mixed Drink Surcharge





111
ABC Profit Distribution3,1093,3923,9153,7253,7693,128
112
Other Miscellaneous Revenues163,553673,91555,822105,49390,25956,194
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch1,850,000
1,700,000


115
Other





116NON-REVFines and Forfeitures





117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units





120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients





125APART 4Governing Body - Salaries & Wages





125BGENERALGoverning Body - Other Direct108,835107,278111,760119,936162,199129,539
125CGOVTGoverning Body - Construction





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


2,664

126A
Administration - Salaries & Wages175,232160,253148,482141,488172,170161,036
126B
Administration - Other Direct111,957108,293124,286122,467165,563146,011
126C
Administration - Construction





126D
Administration - Purchase of P,P&E

1,56824,23018,7008,011
127A
Elections - Salaries & Wages70,88370,88369,90066,87764,31661,201
127B
Elections - Other Direct68,68372,51586,26675,86754,52757,506
127C
Elections - Construction





127D
Elections - Purchase of P,P&E6,209
2,9246003,832197,895
128A
Finance - Salaries & Wages1,616,094161,694159,444152,555146,872140,892
128B
Finance - Other Direct73,73767,67875,15674,59766,76165,572
128C
Finance - Construction





128D
Finance - Purchase of P,P&E1,8125001,249
4,2112,191
129A
Taxes - Salaries & Wages273,133290,928272,722255,632242,203210,060
129B
Taxes - Other Direct159,730177,919272,026439,136197,132122,207
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E3,7094,7143002,03613,2722,584
130A
Legal - Salaries & Wages





130B
Legal - Other Direct35,72926,33023,38352,18541,28832,347
130C
Legal - Construction





130D
Legal - Purchase of P,P&E10,715




131A
Register of Deeds - Salaries & Wages100,792100,47099,62495,41892,41889,010
131B
Register of Deeds - Other Direct61,39265,99655,48861,76675,00675,426
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E2,7608,8859,3657,1354,96230,896
132A
Public Buildings - Salaries & Wages103,351121,837123,24481,632100,04187,036
132B
Public Buildings - Other Direct221,431237,328304,0651,532,992479,597157,754
132C
Public Buildings - Construction244,247641,0242,961,5361,462,4271,824,6578,374,744
132D
Public Buildings - Purchase of P,P&E3,79229,3826,671125,900128,4671,797,471
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct2964,5626382,3112,9442,228
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E6,209
7,123

2,500
134A
Central Services - Salaries & Wages91,657102,153107,11473,94043,87739,720
134B
Central Services - Other Direct530,807459,836484,002443,921414,277484,539
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E9,99010,14711,9722,84737,44717,624
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct





135C
Gen. Govt. All Other - Construction





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





136APUBLICSheriff & Communications - Salaries & Wages809,564830,069822,299836,681877,043796,162
136BSAFETYSheriff & Communications - Other Direct416,779397,045407,562398,674376,061335,155
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E198,034155,529113,76739,504166,246106,868
137A
Jail - Salaries & Wages271,691295,756285,004252,024238,537226,815
137B
Jail - Other Direct296,565218,536247,633225,998189,085205,081
137C
Jail - Construction
9,993



137D
Jail - Purchase of P,P&E5,625

6,355

138A
Emergency Communications - Salaries & Wages

287,127274,663319,034317,448
138B
Emergency Communications - Other Direct

254,680237,458256,164275,830
138C
Emergency Communications - Construction





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


3,60027,1867,337
138.1B
Emergency Telephone Service Fund (ETSF) Operation696,182596,598



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp679499



139A
Emergency Management - Salaries & Wages299,09429,99429,57728,29827,34526,547
139B
Emergency Management - Other Direct10,92521,73711,18311,1428,18117,582
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E6,200

4,8004,42356,535
140A
Fire - Salaries & Wages





140B
Fire - Other Direct





140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages121,854114,321181,173178,890168,068162,912
141B
Inspectors - Other Direct
46,86571,63277,95180,06576,630
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E1,700
1,78021,762
23,735
142A
Rescue Units - Salaries & Wages630,463672,539651,259576,602529,461482,896
142B
Rescue Units - Other Direct327,395304,093335,448322,232255,314242,079
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E17,360
8,68998,065121,54016,238
143A
Animal Control - Salaries & Wages26,73027,55627,56030,60560,53443,832
143B
Animal Control - Other Direct109,74759,08757,10849,71753,88734,785
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E32,4964,5491,68036935,006700
144A
Med Examiner/Coroner - Salaries & Wages




3,600
144B
Med Examiner/Coroner - Other Direct6,30010,7008,1007,90010,80013,050
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages





145B
Pub. Safety All Other - Other Direct





145C
Pub. Safety All Other - Construction





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





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages





146BPORTATIONImprovements Subdivisions and Streets - Other Direct





146C
Improvements Subdivisions and Streets - Construction





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





147A
Parking Facilities - Salaries & Wages





147B
Parking Facilities - Other Direct





147C
Parking Facilities - Construction





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





148A
Airport - Salaries & Wages





148B
Airport - Other Direct





148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & Wages366,986355,705343,547325,134301,430279,861
149B
Mass Transit-County - Other Direct334,827298,385279,360287,038255,323246,192
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E191,91914,73161,45673,440473162,098
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 & Wages50,78437,79935,167


152BMENTALSolid Waste - Other Direct1,071,0111,072,7861,258,0951,315,6311,117,907849,088
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E12,42012,00011,80012,2974,755121,382
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 & Wages58,28758,28757,47054,96953,12251,851
155B
Environ. All Other - Other Direct56,51330,96132,57241,21644,6722,717,518
155C
Environ. All Other - Construction





155D
Environ. All Other - Purchase of P,P&E45,40645,33636,93638,90642,19134,131
156AECON & Planning & Zoning - Salaries & Wages66,32766,32763,52359,4723,211
156BPHYSPlanning & Zoning - Other Direct82,19791,330102,97950,05742,911
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E1781,480
6022,135
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct1,370,637191,89330,088


157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct


71,007218,403119,016
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages145,771150,613145,054101,99397,93782,871
159B
Agriculture Expansion - Other Direct151,562165,21858,39329,57426,08522,695
159C
Agriculture Expansion - Construction





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

4,7611,760
2,523
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





161C
Econ. Dev. All Other - Construction





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



313,997
163C
Mental Health - Construction





163D
Mental Health - Purchase of P,P&E





164A
Administration - Salaries & Wages1,113,8451,099,8971,027,655960,513893,918896,554
164B
Administration - Other Direct697,606540,073488,438503,933417,974445,031
164C
Administration - Construction1,076,795




164D
Administration - Purchase of P,P&E21,12019,447126,92524,41840,07115,146
165B
Assistance Programs - Other Direct1,611,6201,616,6612,291,0522,384,8352,437,7522,305,767
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
52,33949,82447,66956,52054,079
170B
Human Serv. All Other - Other Direct14,98433,42730,98630,27027,06937,838
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E
19,08595,6532,2721,075291,689
171ACULTURE Recreation & Parks - Salaries & Wages214,381206,608201,414187,165154,765128,353
171BANDRecreation & Parks - Other Direct170,106163,561479,196365,692387,875260,981
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E11,8326,6904,63535,22325,13921,569
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 & Wages287,186319,189314,889297,873275,140232,136
174B
Libraries - Other Direct217,093217,379251,542255,597233,519181,630
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E18010,93314,29388,479
8,998
175A
All Other - Salaries & Wages178,389204,328201,838193,158183,293180,332
175B
All Other - Other Direct206,131183,80389,893148,495134,085131,168
175CUTILITYAll Other - Construction





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


3,216

176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct 32,97775,041102,224


176C
Water & Sewer - Construction





176D
Water & Sewer - Purchase of P,P&E254,110




177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees235,083291,012394,317456,708518,855581,482
178D
Public School - Principal840,9312,250,7871,381,6671,391,6671,401,6671,411,667
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees233,226307,236362,316448,453448,439487,158
181D
All Other - Principal2,760,000760,0001,251,690830,7771,055,846950,162
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement154,997126,533137,077131,808130,482118,624
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount





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 - Amount4,385,0544,451,3494,234,7884,060,2003,905,5493,757,896
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount162,00095,705216,561216,561216,561216,267
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount121,042101,678119,535132,71092,398100,268
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount





195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount113,471118,471113,471115,227105,98898,134
196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount185,57474,99174,99174,99174,99174,991
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 - Amount1,135,6191,067,8051,044,910945,566917,246836,637
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 vehicles13,440,31513,333,78912,547,51111,502,06211,541,58710,846,232
206OTHERCurrent year's levy -- Motor vehicles (only)793,808891,0021,165,7931,214,7401,127,7791,051,520
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles382,069429,265298,058221,887172,038258,300
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles92,95095,452131,520129,573121,298125,432
209
Percentage of Taxes Collected All Property %96.6696.3196.8797.2497.6896.77
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.1696.7897.6298.0798.5197.62
211
Percentage of Taxes Collected Motor Vehicles %88.2989.2988.7289.3389.2488.07
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 Fund626,372514,929406,632299,847196,00996,740
215BCASH &Cash On Hand & in Bank - Construction Bond

490,7961,327,773906,3991,489,602
215CINVESTCash On Hand & in Bank - All Other Funds10,447,28810,631,59912,027,4479,411,40510,174,0678,802,407
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 Designated12,000




220B
Opening Balance(s) White Goods Account Undesignated



2,8152,815
221
Total Revenue Credited to white Goods Account





222A
Total Expenditures for Operations



2,815
222B
Total Expenditures for Capital Improvements6,000




222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated6,000



2,815
224B
The Amount of White Goods Tax Actually Received





225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected





228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources28,973,50525,662,68435,256,14430,858,47827,234,51128,728,964
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In766,264541,0743,375,0204,609,9221,477,4801,174,715
229D
Amount - Net Revenues Per AFIR28,207,24125,121,61031,881,12426,248,55625,757,03127,554,249


Calculated amount28,988,44125,121,61031,881,12426,248,55625,757,03127,554,249


Amounts in AGREEMENT??NoYesYesYesYesYes


Difference-781,200




230A
Amount - Total Expend & Other Financing Uses27,920,24024,374,02430,321,57030,510,34326,498,96835,656,315
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out766,264541,0743,375,0204,609,9221,477,4801,174,715
230D
Amount - Net Expenditures Per AFIR27,153,97623,832,95026,946,55025,900,42125,021,48834,481,600


Calculated amount28,818,74223,832,95026,946,55025,900,42125,021,48834,481,600


Amounts in AGREEMENT??NoYesYesYesYesYes


Difference-1,664,766















Water and Sewer Data







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







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







Gallons (in millions) billed-water2






Gallons (in millions) billed-sewer1






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.2,629






Of the total, how many dollars were residential-water?7,661






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







Number of residential accounts billed-water.2






Number of residential accounts billed-sewer.







Number of non-residential and bulk accounts billed-water.4






Number of non-residential and bulk accounts billed-sewer.2













950PART 10OfficialSandra Q. Hug
951CERTI-TitleCounty Financ
952FICATIONDate12/15/201112/15/201001/00/190011/01/200801/11/200801/10/2007
953
ContactSandra Q. Hug
954
TitleCounty Financ
955
Telephone828-8094-3302
956
Fax #




Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County34.89%33.96%25.05%33.86%30.53%
Pop. Group24.53%23.24%20.76%22.59%27.99%
Statewide21.33%20.25%20.57%21.07%23.41%






Polk County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20072008200920102011
County97.68%97.24%96.87%96.31%96.66%
Pop. Group95.80%95.50%94.94%94.79%94.53%
Statewide97.45%97.38%97.13%97.15%97.19%






Polk County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20072008200920102011
County1491117300
Pop. Group1401251109580
Statewide796803842837809






Polk County


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

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Analysis of Revenue

20072008200920102011
Property Taxes666685731726692
Other Taxes7369666665
Sales Tax191200161114100
Sales & Services115115118127109
Intergovernmental231236246208317
Debt Proceeds0090090
Other Miscellaneous74742675735
Total1,3501,3791,6791,2981,408

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$14,255,786
$692
Other Taxes1,334,194
65
Sales Tax2,050,123
100
Sales & Services2,252,389
109
Intergovernmental6,531,970
317
Debt Proceeds1,850,000
90
Other Miscellaneous713,979
35
Total$28,988,441
$1,408





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$4,668,096
$226
Debt Service4,069,240
198
Human Services4,835,015
235
General Government4,093,182
199
Public Safety5,575,999
271
Other5,577,210
271
Total$28,818,742
$1,400




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$7,072,494
$344
Capital Outlay2,165,497
105
Other Operating13,477,991
654
Public School Capital162,000
8
Public School Current4,385,054
213
Other1,555,706
76
Total$28,818,742
$1,400




Population Group: 24,999 and Below


Last Updated 3/25/2013 10:15:22 AM