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



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




Rockingham County





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

Revenues by Source







Property Taxes$44,584,41243,772,90942,894,98242,076,10540,274,82737,125,130


Other Taxes4,111,6363,594,0793,591,4383,862,0673,872,2763,722,085


Sales Tax9,398,18610,091,95313,773,32716,067,89915,920,64014,787,515


Sales & Services10,503,0019,929,23711,801,17110,376,62910,924,80811,640,582


Intergovernmental22,069,54520,736,19920,342,58019,452,37516,942,69622,957,871


Debt Proceeds209,50700006,181,000


Other Miscellaneous3,357,8213,429,1184,353,3014,687,3895,226,9853,777,284


Total$94,234,10891,553,49596,756,79996,522,46493,162,232100,191,467










Expenditures by Function







Education$30,573,91020,274,74019,577,03619,121,72119,018,05725,029,601


Debt Service11,114,4317,566,7606,939,0225,359,3235,489,4065,027,600


Human Services25,638,50926,097,34830,816,88832,129,68633,553,39933,718,996


General Government9,215,3408,596,8038,499,4409,590,7929,362,6258,762,074


Public Safety30,317,10240,321,35338,514,53520,936,29118,767,25618,022,652


Other8,388,9768,117,8508,448,8178,026,50511,731,32813,756,565


Total$115,248,268110,974,854112,795,73895,164,31897,922,071104,317,488










Expenditures by Object







Salaries & Wages$35,054,62634,322,43336,486,77636,802,60235,849,05534,973,411


Capital Outlay11,776,93623,299,08121,330,6795,493,3558,642,5289,584,721


Other Operating32,427,06627,820,42428,762,68224,732,65124,985,38725,250,258


Public School Capital12,412,6402,113,4701,318,7331,317,9881,914,6277,810,187


Public School Current15,834,84015,834,84015,981,87315,707,00015,102,72614,697,160


Other7,742,1607,584,6068,914,99511,110,72211,427,74812,001,751


Total$115,248,268110,974,854112,795,73895,164,31897,922,071104,317,488










Per Capita Revenues by Source







Property Taxes$476476468460439404


Other Taxes443939424241


Sales Tax100110150175173161


Sales & Services112108129113119127


Intergovernmental235226222212185250


Debt Proceeds2000067


Other Miscellaneous363747515741


Total$1,0059961,0551,0531,0151,091










Per Capita Expenditures by Function







Education$327221213208207273


Debt Service1198276586055


Human Services273284336351365367


General Government98949310510295


Public Safety323439420228204196


Other89889288128150


Total$1,2291,2081,2301,0381,0661,136










Per Capita Expenditures by Object







Salaries & Wages$374374398402390381


Capital Outlay1262542336094104


Other Operating345302314270273275


Public School Capital1322314142185


Public School Current169172174171164160


Other838397121124131


Total$1,2291,2081,2301,0381,0661,136










Group Average Per Capita Revenues by Source







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


Other Taxes555151525154


Sales Tax121126163199197186


Sales & Services139143147159159146


Intergovernmental254245245228223227


Debt Proceeds12611593214224129


Other Miscellaneous393143666853


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










Group Average Per Capita Expenditures by Function







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


Debt Service1181051181058879


Human Services280284318338339329


General Government9797102116108104


Public Safety243245251231211202


Other192186186214193183


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










Group Average Per Capita Expenditures by Object







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


Capital Outlay97901021239698


Other Operating471464482476453424


Public School Capital10310710616016286


Public School Current204201197197185179


Other747391122117117


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











Number of Reporting (AFIR) Counties in Group252426272627


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








General Fund
Go to top of page
201120102009200820072006

General Fund revenues$79,769,514 77,615,608 82,744,253 81,402,935 83,457,690 82,054,707

General Fund expenditures74,803,590 74,283,377 79,691,336 79,759,358 79,344,084 80,966,081

Operating transfers in1,256,635 797,775 1,031,775 1,210,636 3,779 4,781

Operating transfers out3,418,911 4,394,928 4,203,508 4,547,796 7,328,492 4,504,647

Proceeds from capital leases and installment purchases0 0 0 260,000 0 0

Other items0 0 0 0 0 481,000

Excess of revenues and other sources over (under) expenditures and other uses$2,803,648 (264,922)(118,816)(1,433,583)(3,211,107)(2,930,240)










Fund balance available (FBA):







In dollars$16,880,891 13,396,330 13,772,624 13,970,762 13,656,330 17,653,452


FBA as a % of GF Net Expenditures:







Unit's FBA %21.58%17.03%16.42%16.62%15.76%20.65%


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


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


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








Enterprise Funds:
Go to top of page







Water/Sewer Landfill













Combined financial results:







Working capital($765,457)$14,362,226 $12,563,143 $11,589,832 $9,763,945 $9,558,713


Net income0 1,706,105 823,622 2,268,787 1,955,853 2,019,579


























Cash, Investments and Financing
Go to top of page
201120102009200820072006











Population at July 1st of the Previous Year93,764 91,878 91,691 91,646 91,830 91,817


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


Cash & Investments at June 30th40,605,174 42,612,207 40,572,440 35,471,448 29,642,039 40,133,038


Investment Earnings316,018 895,700 1,716,311 1,932,745 2,282,277 2,028,325


Tax Rate Equivalent0.0052 0.0147 0.0285 0.0324 0.0385 0.0351


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


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


Latest year of Revaluation 2003 2003 2003 2003 2003 2003


January 1, Prior Year Assessed Valuation6,034,184,255 6,103,353,640 6,027,529,713 5,966,080,678 5,924,428,387 5,781,105,285


Tax Rate0.7150 0.7150 0.7050 0.7050 0.6850 0.6350


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


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio98.82 91.64 88.08 88.08 88.92 95.56


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


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


Assessed Valuation adjusted for Assessed to Sales Ratio6,106,237,862 6,660,141,467 6,843,244,452 6,773,479,426 6,662,650,008 6,049,712,521


Tax Rate Adjusted0.7066 0.6552 0.6210 0.6210 0.6091 0.6068


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


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected97.10 97.04 96.81 96.30 96.67 96.75


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


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


Percent Collected Excluding Motor Vehicles98.01 97.87 97.74 97.54 97.75 97.91


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


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


Percent Collected Motor Vehicles Only 88.41 89.58 89.14 86.72 87.95 88.51


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


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


Tax Uncollected1,294,201 1,285,316 1,366,610 1,560,922 1,347,374


Tax Rate Equivalent0.0214 0.0211 0.0227 0.0262 0.0227 0.0000










Debt Information2011 2010 2009 2008 2007 2006


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


Ratings:







Fitch







Moody's




A1


S & P




A











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 0 185,000


Total0 0 0 0 0 185,000


Total Per Capita0 0 0 0 0 2


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


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0031%


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


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


Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$7,728,079 8,564,5309,381,49310,179,68510,959,57011,690,647


--General Government*89,943,43291,443,67382,918,07532,924,22135,048,30736,971,945


Total*97,671,510100,008,20392,299,56843,103,90646,007,87648,662,591


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




Revenue Bond Debt 1,505,839 1,694,069 1,882,299 2,070,528 2,258,758 2,446,988


Total Debt Listed Above*$99,177,349 101,702,27294,181,86745,174,43448,266,63551,109,579








County School Report
Go to top of page
201120102009200820072006


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)813,572947,4121,113,8831,233,3311,105,4791,105,479


Article 42 (60% restricted)1,898,3331,889,5032,211,8632,453,7552,200,7842,200,784


Interest on restricted sales taxes51,61818,95153,91374,32375,74575,745

Withdrawals from the State Public School Building Capital Fund
157,150463,8792,339,8681,908,8421,908,842

Grants from Public School Building Bond Fund






NC Lottery Proceeds1,127,701646,618




Net proceeds from public school debt financing:







General obligation bonds3,856,31010,683,803





Installment purchase contracts







Interest on public school debt proceeds
2,481

92,62092,620

Unrestricted sources381,750381,750508,998932,6521,090,1211,090,121


Total Sources8,129,28414,727,6684,352,5367,033,9296,473,5916,473,591









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)946,715996,4851,138,392527,870640,743640,743


Public school capital outlay

271,202273,6171,349,2151,349,215

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)2,209,0011,987,3742,260,5301,050,2161,275,5881,275,588


Public school capital outlay

538,531544,3712,698,4302,698,430

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)1,127,701157,150463,8792,339,8681,908,8421,908,842


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)549,841646,618





Public school capital outlay:







From Capital Projects Funds11,261,115961,945

2,672,4212,672,421


From General Fund and all other funds1,151,5251,151,525509,000500,0001,090,1211,090,121


Fair market value of assets donated to public school county







Total Uses17,245,8985,901,0975,181,5345,235,94211,635,36011,635,360









Sources of county funding over (under) uses of county funding-9,116,6148,826,571-828,9981,797,987-5,161,769-5,161,769









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes408,347536,3401,365,33612,581,9692,581,969

Unexpended proceeds from other sources restricted







for public school capital outlay10,211,1961,256,6321,256,634823,9824,847,9344,847,934









Equals: Ending Balance, June 30, Current Year






Total ending balance1,094,58210,083,203427,6362,621,969-313,835-313,835

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes16,154408,347536,3401,365,33611


Unexpended proceeds from other sources restricted







for public school capital outlay1,486,77510,211,1961,256,6321,256,6342,268,1332,268,133









Additional Information:






Average daily membership13,71013,87514,04014,26914,30714,421

Adjusted unit-wide tax rate0.70660.65520.62100.62100.60910.6068

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

Assessed valuation per student440,130439,881429,311418,115414,093400,881

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






Department of Revenue Lottery Allocation1,690,5711,756,7041,690,571468,551360,754








Annual Financial Information Report Detail
Go to top of page
201120102009200820072006


Population at July 1st of the Previous Year93,76491,87891,69191,64691,83091,817
1.5AGASB34Governmental Activities Assets103,569,269114,048,309106,726,19551,066,24646,408,69147,328,077
1.5BFISCAL Governmental Activities Liabilities111,356,129109,539,16599,960,36342,727,59343,687,27646,206,103
3.5ASUMMARYBusiness Type Activities Assets37,384,34136,728,84135,860,92735,776,92634,564,43233,452,687
3.5B
Business Type Activities Liabilties14,650,04115,486,81416,325,00517,064,62618,120,91918,965,027
6.5A
Fiduciary Funds Assets760,358789,162776,275785,413723,157635,329
6.5B
Fiduciary Funds Liabilties111,78644,83146,46935,44431,3364,469
10PART 2Current Collections Of Unit Wide Levy43,056,22642,129,44241,118,82340,414,93538,886,53435,425,401
11TAXCurrent Collections of Special Tax District 2,983,1902,915,0762,851,7512,822,0432,781,5212,655,482
12REVENUESPrior Years' Levy Collections1,087,7531,215,0841,266,1061,261,7321,038,6391,372,682
13
Penalties and Interest440,433
510,053399,438349,654327,047
14
Collections of Tax Previously Written off
428,383



15
Animal Tax55,86660,72470,47169,50966,02969,116
16
Deed Stamp Excise Tax140,264151,110217,915293,030288,012275,016
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax





18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax3,534,9043,632,3964,754,5115,027,7074,894,5754,776,578
20
1/2% Local Government Option Sales Tax (40)3,458,1843,453,0983,712,9434,111,1024,111,1243,684,929
21
1/2% Local Government Option Sales Tax (42)2,425,4932,726,1373,686,4384,089,5914,090,5053,667,973
21.1
1/2% Local Government Option Sales Tax (44)-20,395280,3221,619,4352,839,4992,824,4362,658,035
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax462,104419,148424,434458,491415,003408,791
23
Prepared Food Tax





24
911 Charges425,048
7149,740247,937244,899
25
Gross Receipts Tax on Short Term Leased Vehicles30,33930,36519,37625,01623,13321,868
26
White Goods Disposal Tax


36,08938,54435,129
27
Privilege Licenses14,82517,6567,4848,14912,09711,784
28
Other Licenses





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.39,14415,981135,1999,64036,00422,878
33
General Government38,660
131,757
121,311332,419
34
Public Safety9,60010,00010,000121,946159,517120,752
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports247,125383,91599,70695,545324,71596,913
37
Transportation - Other Transportation





38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.1,345,367444,261278,682
40,945912,588
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 Services


39,19346,59451,594
45
Human Services: All Other1,975,0142,029,6911,797,8831,757,3821,598,7301,584,348
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds1,127,701646,618



47INTERGOVPayments in Lieu of Taxes - State



3,066161,608
48REVENUESControlled Substance Tax19,9851,75723,5529,65712,918
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues617,356585,000167,132148,735131,277403,587
50
Wireless Enhanced 911 Service Charges

486,527239,097173,041140,942
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)
421,048



50.2
ETSF Interest Income
6,722



51
Beer and Wine Tax231,22074,788235,283242,064237,264232,854
52
Court Costs - Facilities, Jail and Arrest Fees257,382271,006329,906381,167409,827191,265
53
Public School Building Capital Fund
157,150463,8792,339,86850,0002,058,842
54
Public School building bond fund





58
General Government





59
Public Safety836,087568,538629,349436,023320,876946,058
60
Transportation145,135


17,1005,787
61
Environmental Protection37,00011,01618,09856,55063,17954,762
62
Econ. & Phys. Dev. - Housing/Community Dev


78,353

62.1
State intergov - sewers35,000




63
Econ. & Phys. Dev. - All Other236,369280,136523,362262,523474,424617,114
64
Human Services: Health 1,525,0701,529,8821,237,0171,188,1951,135,4381,310,059
65
Human Services: Mental Health

196,996143,760144,7632,960,681
66
Human Services: Hospitals





67
Human Services: Social Services11,217,10311,174,18211,226,17310,130,8589,480,9099,250,383
68
Human Services: All Other1,841,5161,466,8711,638,952688,095760,7952,000
69
Culture and Recreation154,183147,699146,454167,706173,2111,035,000
70LOCALOther State Intergov.
354,822303,117761,911814,95966,748
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety124,021139,560134,117151,503206,078250
74
Transportation9,50715,556120,287


75
Environmental Protection





76
Economic And Physical Development




326,222
77
Human Services: Health, Mental Hlt & Hosp




72,217
78
Human Services: Social Services





79
Human Services: All Other



3,155
80PERMITS Culture And Recreation

9,1522,6042,600
81& FEESBuilding Permits89,60384,74180,639106,56765,92969,122
82
Register of Deeds349,911373,324396,030500,112534,117558,948
83
Inspection Fees196,476200,001318,668364,467262,586278,261
84
Concealed Handgun Permits34,74522,91549,69028,16019,3205,785
85
Other Permits




247,797
86SALES &Parking Revenues





87SERVICESRents and Royalties37,87537,12634,03236,40639,95434,940
88
Airport



-1,00016,667
89
Fire Protection Charges





90
Solid Waste3,560,7583,384,4363,362,5423,473,7603,475,2403,425,324
91
Ambulance and Rescue Squad Charges4,078,6453,510,0883,758,2771,791,7892,647,1312,330,699
92
Cemeteries





93
Recreation Service Revenues





94
Library Service Revenues


67,67560,36753,372
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health1,719,9991,770,3491,823,2631,695,0411,627,8641,586,065
97
Client and Third Party Payments - Ment Hlth
46,6391,735,7242,221,7902,074,2692,872,463
98
Client and Third Party Payments - Soc Serv


16,25019,05021,900
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services307,378402,219296,410311,693260,744766,150
102REVENUESWater and Sewer Charges798,346778,380790,923762,225721,189533,002
103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds316,018895,7001,716,3111,932,7452,282,2772,028,325
105
Special Assessments





106
Private Contributions and Other Donations557,469409,514454,694374,750312,05549,204
107
Sales of Materials and Fixed Assets40,01623,55412,83514,93682,98745,463
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax18,21015,37522,00018,07217,74718,011
110
Mixed Drink Surcharge





111
ABC Profit Distribution10,75317,04315,76013,16014,17911,716
112
Other Miscellaneous Revenues1,744,6201,386,9511,286,6741,074,4201,635,788464,652
113
Proceeds of the Sale of Bonds & Notes209,507




114
Proceeds of Capital Leases & Install Purch




6,181,000
115
Other


260,000

116NON-REVFines and Forfeitures432,441427,846



117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units15,668,0176,145,273
14,976,61714,049,95813,698,391
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes


45,104-94,364-257,432
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients


127,542,131109,098,812115,624,174
125APART 4Governing Body - Salaries & Wages186,218181,848181,251174,623151,361118,792
125BGENERALGoverning Body - Other Direct76,51475,40779,97988,06186,12484,961
125CGOVTGoverning Body - Construction





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

8551,460
8,478
126A
Administration - Salaries & Wages247,831244,326183,196311,982300,050271,103
126B
Administration - Other Direct14,18411,02011,14930,38821,50119,141
126C
Administration - Construction





126D
Administration - Purchase of P,P&E



1,163
127A
Elections - Salaries & Wages236,928235,757271,003279,955213,573225,380
127B
Elections - Other Direct89,85885,333120,645157,94874,161128,145
127C
Elections - Construction





127D
Elections - Purchase of P,P&E26,83118,37445,9487,680125,311332,419
128A
Finance - Salaries & Wages464,089455,144471,397457,595424,389402,339
128B
Finance - Other Direct33,44730,69832,41926,65324,86725,092
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages1,362,1071,325,6651,312,2771,302,9641,216,3501,269,023
129B
Taxes - Other Direct319,490272,303362,500278,140295,834273,254
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E2,907
97412,956
25,614
130A
Legal - Salaries & Wages328,775319,936317,890305,090269,785253,237
130B
Legal - Other Direct10,92410,24511,73311,19210,91512,084
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages458,409450,368477,946521,196511,613493,857
131B
Register of Deeds - Other Direct177,926171,715185,185268,669211,541250,966
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E2,991

99823,39912,302
132A
Public Buildings - Salaries & Wages681,435685,170539,641535,709480,507416,150
132B
Public Buildings - Other Direct487,271455,568421,141431,414492,845424,738
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E98,722124,329142,50065,724205,582939,046
133A
Court Facilities - Salaries & Wages63,77760,92860,43457,00355,1345,329
133B
Court Facilities - Other Direct239,575200,254213,769205,665229,568179,052
133C
Court Facilities - Construction


1,068,9871,178,00578,069
133D
Court Facilities - Purchase of P,P&E


2,61892,00225,087
134A
Central Services - Salaries & Wages104,503134,327511,478496,905503,258438,877
134B
Central Services - Other Direct-11,74645,014244,498346,927254,838269,008
134C
Central Services - Construction





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

108,121304,213107,01384,313
135A
Gen. Govt. All Other - Salaries & Wages1,039,6661,078,628824,3871,739,8381,656,1461,589,983
135B
Gen. Govt. All Other - Other Direct2,362,9171,855,5491,367,12486,981117,40375,703
135C
Gen. Govt. All Other - Construction
68,897



135D
Gen. Govt. All Other - Purchase of P,P&E109,791

11,25828,38730,532
136APUBLICSheriff & Communications - Salaries & Wages4,878,7204,632,1634,560,6584,530,6364,352,8054,311,528
136BSAFETYSheriff & Communications - Other Direct711,114754,449792,191892,565801,912819,381
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E259,216339,335244,192283,019161,580417,019
137A
Jail - Salaries & Wages2,514,0042,230,6172,047,1361,961,7531,863,3671,792,606
137B
Jail - Other Direct923,719873,9031,158,377890,490859,480793,950
137C
Jail - Construction





137D
Jail - Purchase of P,P&E
28,015

23,10261,029
138A
Emergency Communications - Salaries & Wages

930,264928,616884,310834,079
138B
Emergency Communications - Other Direct

535,112329,182320,656430,818
138C
Emergency Communications - Construction





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

1,983,168

48,459
138.1B
Emergency Telephone Service Fund (ETSF) Operation676,203175,875



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp





139A
Emergency Management - Salaries & Wages100,544104,493123,693115,335124,437119,926
139B
Emergency Management - Other Direct281,50453,11044,60718,41125,93915,609
139C
Emergency Management - Construction



31,264
139D
Emergency Management - Purchase of P,P&E22,471245,31453,904
4,49710,674
140A
Fire - Salaries & Wages234,758228,135225,870221,104247,197234,810
140B
Fire - Other Direct117,346119,476116,447119,913119,140123,915
140C
Fire - Construction





140D
Fire - Purchase of P,P&E35,8892,9122,1128,9769,02131,220
141A
Inspectors - Salaries & Wages724,389653,955762,092719,696701,239649,209
141B
Inspectors - Other Direct70,70545,84777,09977,25475,971116,727
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E28814,6453,73313,10522,41611,100
142A
Rescue Units - Salaries & Wages3,160,1403,088,3373,070,7322,995,1152,839,1742,686,310
142B
Rescue Units - Other Direct865,594793,702784,492629,713531,097553,305
142C
Rescue Units - Construction


2,132,441853,30681,872
142D
Rescue Units - Purchase of P,P&E227,728180,567538,96662,972303,899588,235
143A
Animal Control - Salaries & Wages221,915159,055164,109165,019142,215135,876
143B
Animal Control - Other Direct210,263216,135314,279178,469138,206126,313
143C
Animal Control - Construction1,623,379




143D
Animal Control - Purchase of P,P&E
101,607
16,821
15,564
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct30,80036,20038,10063,00063,40032,050
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages1,273,0501,249,90687,13193,63082,99253,348
145B
Pub. Safety All Other - Other Direct218,080257,460123,808137,869152,273165,750
145C
Pub. Safety All Other - Construction





145D
Pub. Safety All Other - Purchase of P,P&E7,917,71820,472,94316,523,690
69,03730,285
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 Direct70,00070,00070,00070,00070,00070,000
148C
Airport - Construction



367,139482,382
148D
Airport - Purchase of P,P&E629,660708,979780,26495,556
26,667
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 & Wages679,022609,018607,045604,501559,827627,315
152BMENTALSolid Waste - Other Direct1,087,873935,0191,036,8921,226,4371,051,638733,713
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E312,099193,372690,574667,2772,779,1491,142,482
153A
Drainage & Watershed - Salaries & Wages152,262147,516132,740162,266152,419146,149
153B
Drainage & Watershed - Other Direct40,56717,7278,16814,07414,21114,578
153C
Drainage & Watershed - Construction





153D
Drainage & Watershed - Purchase of P,P&E


2,361

154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages





155B
Environ. All Other - Other Direct





155C
Environ. All Other - Construction





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





156AECON & Planning & Zoning - Salaries & Wages





156BPHYSPlanning & Zoning - Other Direct





156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages124,289198,247



157B
Economic Development - Other Direct2,6349,249
331,313283,475283,129
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct63,54851,89162,57561,7758,826255,778
158C
Community Development - Construction





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


53,157

159A
Agriculture Extension - Salaries & Wages171,979151,678202,551221,340210,430194,984
159B
Agriculture Expansion - Other Direct45,63641,66742,48945,18742,65053,444
159C
Agriculture Expansion - Construction





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




1,262
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 & Wages233,799252,371413,873385,843447,828449,433
161B
Econ. Dev. All Other - Other Direct2,384,7821,981,4502,090,2631,665,5341,604,2152,302,467
161C
Econ. Dev. All Other - Construction





161D
Econ. Dev. All Other - Purchase of P,P&E
9,99210,151
7,73181,979
162AHUMANHealth - Salaries & Wages4,269,0814,305,2654,384,6864,378,7154,113,0324,009,507
162BSERVICESHealth - Other Direct803,325775,994815,370860,461829,420829,702
162C
Health - Construction





162D
Health - Purchase of P,P&E109,635124,75850,139130,56572,95917,116
163A
Mental Health - Salaries & Wages
134,8602,828,4092,919,1683,431,7173,755,041
163B
Mental Health - Other Direct8,074902,473602,649717,062757,2852,455,830
163C
Mental Health - Construction





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


1,05471,63550,829
164A
Administration - Salaries & Wages7,402,0507,357,3217,212,5237,504,2397,245,4676,867,734
164B
Administration - Other Direct6,699,2485,679,0057,144,9456,486,3086,301,4596,010,512
164C
Administration - Construction





164D
Administration - Purchase of P,P&E129,59816,289
232,038164,401107,365
165B
Assistance Programs - Other Direct





166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages52,01450,41949,64292,96790,87587,911
168B
Other Human Services - Other Direct3,7855,1955,8668,1328,0668,129
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 & Wages2,360,9282,208,0992,115,0611,246,6761,235,0281,254,465
170B
Human Serv. All Other - Other Direct1,296,2022,242,3981,873,0871,629,8352,525,6001,306,444
170C
Human Serv. All Other - Construction



7,7153,490
170D
Human Serv. All Other - Purchase of P,P&E4,25354,86648,343


171ACULTURE Recreation & Parks - Salaries & Wages





171BANDRecreation & Parks - Other Direct





171CRECREAT.Recreation & Parks - Construction





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





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 & Wages1,192,6421,259,6371,293,5161,284,6341,224,3741,166,174
174B
Libraries - Other Direct437,904446,499435,376591,817609,523523,611
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E75,09149,90358,80742,41531,42853,173
175A
All Other - Salaries & Wages





175B
All Other - Other Direct9,000
41,78222,50022,00022,000
175CUTILITYAll Other - Construction


61,713174,5091,493,310
175D
All Other - Purchase of P,P&E
481,899



176A
Water & Sewer - Salaries & Wages135,302129,244124,14588,489118,156112,936
176B
Water & Sewer - Other Direct 352,218310,407303,368114,325224,922226,250
176C
Water & Sewer - Construction



1,653,9823,274,958
176D
Water & Sewer - Purchase of P,P&E188,66962,08544,238213,99172,89618,391
177BDEBTWater & Sewer - Interest & Fees314,727347,653382,774417,607448,232381,923
177DSERVICEWater & Sewer - Principal894,436876,696859,675843,577814,860553,662
178B
Public School - Interest & Fees


1,703,7911,806,0261,880,158
178D
Public School - Principal


2,208,4431,987,4441,940,423
179B
Comm/Tech College - Interest & Fees



7,77015,750
179D
Comm/Tech College - Principal



185,000190,000
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees4,263,0693,905,9012,454,81152,69551,8858,757
181D
All Other - Principal5,642,1992,436,5103,241,762133,210188,18956,927
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 102,15156,58158,14167,77461,81635,561
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement
188,846198,035191,890173,204171,548
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount1,509,8341,242,6012,598,7934,801,1795,730,2685,976,362
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 - Amount990,482997,8051,087,3751,121,287968,472978,559
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount15,834,84015,834,84015,981,87315,707,00015,102,72614,697,160
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount12,412,6402,113,4701,318,7331,317,9881,914,6277,810,187
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount2,101,4302,101,4302,076,4302,040,7182,000,7041,947,157
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount225,000225,000200,00056,015
575,097
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 - Amount2,915,4143,017,7702,952,3973,091,5232,728,3042,524,576
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 vehicles40,452,12239,148,30038,227,98037,400,66635,994,86832,789,270
206OTHERCurrent year's levy -- Motor vehicles (only)4,220,0714,330,1234,622,8944,827,4924,465,9094,641,563
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles805,099834,301864,562919,808809,290684,172
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles489,102451,015502,048641,114538,084533,470
209
Percentage of Taxes Collected All Property %97.1097.0496.8196.3096.6796.75
210
Percentage of Taxes Collected Exclude Motor Vehicles %98.0197.8797.7497.5497.7597.91
211
Percentage of Taxes Collected Motor Vehicles %88.4189.5889.1486.7287.9588.51
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance12,163,9292,582,0112,621,969823,9792,268,1337,429,903
213B
Capital Rev Funds - Schools - Ending Balance3,230,89312,163,9292,582,011


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 Funds40,605,17442,612,20740,572,44035,471,44829,642,03940,133,038
216APART 8-AAppropriations Made During FY - B(1) - B(7)694,603957,812861,5451,001,7091,003,4481,499,804
216B
Expenditures Made During FY - B(1) - B(7)116,503366,562447,688455,620425,928634,603
217
Investment in Property - B(1) - B(4)





218
Amount Expended During FY - B(5) and B(7)206,797312,174333,925399,276368,538754,903
219
Amount of Tax Revenues Taken Into Account





220APART 8-BOpening Balance(s) White Goods Account Designated35,08125,89220,592


220B
Opening Balance(s) White Goods Account Undesignated


20,5923,992-1,392
221
Total Revenue Credited to white Goods Account47,19049,00445,727
61,35047,743
222A
Total Expenditures for Operations44,54439,81540,427
44,75042,359
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated37,72735,08125,89220,592

223B
Ending Balance in White Goods Account Undesignated



20,5923,992
224B
The Amount of White Goods Tax Actually Received27,29429,684

38,70536,335
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected189323350
9681,140
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources110,251,395102,853,562107,507,316106,198,850104,240,765108,674,068
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In16,017,28711,300,06710,750,5179,676,38611,078,5338,482,601
229D
Amount - Net Revenues Per AFIR94,234,10891,553,49596,756,79996,522,46493,162,232100,191,467


Calculated amount94,234,10891,553,49596,756,79996,522,46493,162,232100,191,467


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses131,265,555122,274,921123,546,255104,840,704109,000,604112,800,089
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out16,017,28711,300,06710,750,5179,676,38611,078,5338,482,601
230D
Amount - Net Expenditures Per AFIR115,248,268110,974,854112,795,73895,164,31897,922,071104,317,488


Calculated amount115,248,268110,974,854112,795,73895,164,31897,922,071104,317,488


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







Gallons (in millions) processed and/or purchased-water464128




Gallons (in millions) processed and/or purchased-sewer242825




Gallons (in millions) billed-water353337




Gallons (in millions) billed-sewer272827




Of the total, how many gallons (in millions) were residential-water.263026




Of the total, how many gallons (in millions) were residential-sewer.554




Total amount billed in dollars-water.308,613296,877776,031




Total amount billed in dollars-sewer.463,642406,672482,087




Of the total, how many dollars were residential-water?207,223253,510226,321




Of the total, how many dollars were residential-sewer?43,39851,73944,830




Number of residential accounts billed-water.319301313




Number of residential accounts billed-sewer.968484




Number of non-residential and bulk accounts billed-water.15128




Number of non-residential and bulk accounts billed-sewer.201428











950PART 10OfficialPat Galloway
951CERTI-TitleDirector of Financial Services
952FICATIONDate11/15/201111/15/201012/03/200901/08/200912/11/200711/03/2006
953
ContactKelly P Burton
954
TitleDeputy Finance Officer
955
Telephone336 342-8124
956
Fax #336 342-8105



Financial Graphs and Comparisons


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

20072008200920102011
County15.76%16.62%16.42%17.03%21.58%
Pop. Group24.29%24.81%23.93%25.33%26.27%
Statewide21.33%20.25%20.57%21.07%23.41%






Rockingham County




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

Go to top of page
Analysis of Property Tax

20072008200920102011
County96.67%96.30%96.81%97.04%97.10%
Pop. Group96.47%96.52%96.11%96.19%96.18%
Statewide97.45%97.38%97.13%97.15%97.19%






Rockingham County


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

Go to top of page
Analysis of General Obligation Debt

20072008200920102011
County00000
Pop. Group329398360356346
Statewide796803842837809






Rockingham County


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

Go to top of page
Analysis of Revenue

20072008200920102011
Property Taxes439460468476476
Other Taxes4242393944
Sales Tax173175150110100
Sales & Services119113129108112
Intergovernmental185212222226235
Debt Proceeds00002
Other Miscellaneous5751473736
Total1,0151,0531,0559961,005

Go to top of page
Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$44,584,412
$476
Other Taxes4,111,636
44
Sales Tax9,398,186
100
Sales & Services10,503,001
112
Intergovernmental22,069,545
235
Debt Proceeds209,507
2
Other Miscellaneous3,357,821
36
Total$94,234,108
$1,005





Population Group: 50,000 - 99,999

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

2011
2011
CategoryTotal
Per Capita
Education$30,573,910
$327
Debt Service11,114,431
119
Human Services25,638,509
273
General Government9,215,340
98
Public Safety30,317,102
323
Other8,388,976
89
Total$115,248,268
$1,229




Population Group: 50,000 - 99,999


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

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$35,054,626
$374
Capital Outlay11,776,936
126
Other Operating32,427,066
345
Public School Capital12,412,640
132
Public School Current15,834,840
169
Other7,742,160
83
Total$115,248,268
$1,229




Population Group: 50,000 - 99,999


Last Updated 3/25/2013 10:15:52 AM