North Carolina
Department of State Treasurer
Financial Information
Rowan 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

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Go to Rowan County Map Page



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




Rowan County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$70,675,34169,688,19269,307,04867,779,67962,566,86761,564,192


Other Taxes5,267,7525,251,7145,982,5405,487,4454,985,5394,880,486


Sales Tax16,523,50214,500,72518,580,48522,913,11222,489,47021,512,989


Sales & Services12,481,58412,701,63812,457,36711,413,50010,735,90510,091,435


Intergovernmental27,920,61327,649,20526,560,34327,616,17822,872,88320,974,858


Debt Proceeds6,785,3003,825,0009,254,0003,800,0006,587,0001,129,000


Other Miscellaneous2,723,5853,182,1604,152,8519,445,4578,645,0606,125,187


Total$142,377,677136,798,634146,294,634148,455,371138,882,724126,278,147










Expenditures by Function







Education$39,898,89841,440,28942,572,40045,329,97049,560,45567,266,021


Debt Service15,018,05314,969,72313,604,10213,063,65813,357,07713,638,465


Human Services30,288,76832,268,29032,743,04032,059,31231,875,52431,693,397


General Government9,954,8179,918,26110,258,4309,700,2348,640,51710,196,516


Public Safety26,815,50726,964,66429,327,40025,676,40121,894,33619,330,154


Other16,740,74314,782,35413,235,30815,085,96416,804,47616,418,060


Total$138,716,786140,343,581141,740,680140,915,539142,132,385158,542,613










Expenditures by Object







Salaries & Wages$29,839,86430,389,24130,800,80729,237,50527,330,64126,571,242


Capital Outlay5,188,7286,760,4088,111,9405,993,4475,497,5815,363,118


Other Operating61,952,33459,884,69755,382,83052,621,11250,672,32350,264,387


Public School Capital1,811,5452,347,5945,307,50410,158,13417,116,21238,635,708


Public School Current35,282,34434,554,55934,535,06933,065,28830,530,38826,869,157


Other4,641,9716,407,0827,602,5309,840,05310,985,24010,839,001


Total$138,716,786140,343,581141,740,680140,915,539142,132,385158,542,613










Per Capita Revenues by Source







Property Taxes$510497500497465462


Other Taxes383743403737


Sales Tax119103134168167161


Sales & Services909090848076


Intergovernmental201197192202170157


Debt Proceeds49276728498


Other Miscellaneous202330696446


Total$1,0279741,0561,0881,032947










Per Capita Expenditures by Function







Education$288294307331368505


Debt Service108107989699102


Human Services218230236235237238


General Government727174716476


Public Safety193192212188163145


Other12110596111125123


Total$1,0009991,0231,0321,0561,189










Per Capita Expenditures by Object







Salaries & Wages$215216222214203199


Capital Outlay374859444140


Other Operating448426400386376377


Public School Capital13173874127290


Public School Current254246249242227202


Other334655728281


Total$1,0009991,0231,0321,0561,189










Group Average Per Capita Revenues by Source







Property Taxes$659$675$662$632$599$581


Other Taxes454647525352


Sales Tax145148176217218205


Sales & Services102102107110109120


Intergovernmental216216281265250242


Debt Proceeds106223234207291133


Other Miscellaneous443954718064


Total$1,317$1,449$1,561$1,554$1,600$1,397










Group Average Per Capita Expenditures by Function







Education$411$454$568$530$505$463


Debt Service181178173152148137


Human Services275288360368362368


General Government113112118118112112


Public Safety212207210203193178


Other143150174162154148


Total$1,335$1,389$1,603$1,533$1,474$1,406










Group Average Per Capita Expenditures by Object







Salaries & Wages$269$277$289$282$271$263


Capital Outlay9188110948880


Other Operating540547552530505500


Public School Capital86122224201196172


Public School Current287296303295282265


Other6259125131132126


Total$1,335$1,389$1,603$1,533$1,474$1,406











Number of Reporting (AFIR) Counties in Group262626252524


Average Population of Group247,941242,758238,338238,611231,141230,654








General Fund
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201120102009200820072006

General Fund revenues$123,411,323 120,193,882 124,534,639 129,656,268 120,717,409 115,110,733

General Fund expenditures125,008,266 123,021,668 126,443,922 127,496,156 120,660,911 115,086,032

Operating transfers in853,334 1,301,116 953,000 591,847 241,736 842,300

Operating transfers out1,055,000 855,150 887,102 2,697,468 450,000 425,000

Proceeds from capital leases and installment purchases515,300 1,075,000 722,000 0 587,000 1,129,000

Other items127,832 26,909 58,000 1,142,333 714,852 470,190

Excess of revenues and other sources over (under) expenditures and other uses($1,155,477)(1,279,911)(1,063,385)1,196,824 1,150,086 2,041,191










Fund balance available (FBA):







In dollars$30,060,584 30,861,223 32,377,123 31,239,811 27,576,539 30,005,023


FBA as a % of GF Net Expenditures:







Unit's FBA %23.94%25.13%25.57%23.99%22.88%26.23%


Group weighted average FBA %22.01%19.50%19.31%18.41%19.35%18.20%


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


Number of Reporting Counties in Group (Audit)27 27 26 25 25 24








Enterprise Funds:
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Landfill Sports Authority













Combined financial results:







Working capital$0 $12,915,749 $10,714,650 $7,999,197 $6,474,469 $4,668,531


Net income0 155,164 193,567 6,896,131 525,114 (3,997)


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year138,651 140,495 138,512 136,486 134,540 133,339


Population Group100,000 and Above100,000 and Above100,000 and Above100,000 and Above100,000 and Above100,000 and Above


Cash & Investments at June 30th59,406,568 55,796,440 59,787,423 54,513,477 47,771,383 45,395,993


Investment Earnings543,575 662,565 1,810,165 3,336,425 3,019,115 1,782,774


Tax Rate Equivalent0.0046 0.0056 0.0155 0.0294 0.0307 0.0187


Tax Rate Equivalent Group weighted average0.0039 0.0062 0.0141 0.0285 0.0343 0.0233


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


Latest year of Revaluation 2007 2007 2007 2007 2003 2003


January 1, Prior Year Assessed Valuation11,842,061,153 11,805,760,656 11,687,977,791 11,345,799,236 9,832,313,486 9,536,149,786


Tax Rate0.5950 0.5950 0.5950 0.5950 0.6300 0.6300


Tax Rate Group weighted average0.6317 0.6318 0.6359 0.6827 0.6857 0.6884


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio104.60 97.76 96.72 96.72 94.90 98.39


Assessment -to-Sales Ratio Group Average101.50 98.50 91.68 90.78 90.41 93.11


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


Assessed Valuation adjusted for Assessed to Sales Ratio11,321,282,173 12,076,269,083 12,084,344,283 11,730,561,658 10,360,709,680 9,692,194,111


Tax Rate Adjusted0.6224 0.5817 0.5755 0.5755 0.5979 0.6199


Tax Rate Adjusted Group weighted average0.6412 0.6223 0.5830 0.6198 0.6199 0.6409


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected96.04 95.83 96.22 97.06 97.16 97.08


Percent Collected Group weighted average97.68 97.65 97.61 97.83 97.92 96.81


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


Percent Collected Excluding Motor Vehicles96.61 96.43 96.84 97.80 97.99 97.90


Percent Collected Excluding Motor Vehicles Group weighted average98.37 98.36 98.34 98.77 98.73 97.72


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


Percent Collected Motor Vehicles Only 88.98 88.50 89.46 89.72 89.82 90.40


Percent Collected Motor Vehicles Only Group weighted average88.09 88.00 88.79 88.02 89.89 88.09


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


Tax Uncollected2,803,427 2,932,646 2,662,933 2,009,767 1,783,639


Tax Rate Equivalent0.0237 0.0248 0.0228 0.0177 0.0181 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999


Ratings:







FitchAA-AA-AA-AA-AA-AA-


Moody'sAa2Aa2Aa3Aa3Aa3Aa3


S & PAA-AA-A+A+A+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 Government65,440,000 72,710,000 79,025,000 85,185,000 90,395,000 95,650,000


Total65,440,000 72,710,000 79,025,000 85,185,000 90,395,000 95,650,000


Total Per Capita472 518 571 624 672 717


Total Per Capita for the Population Group611 667 675 650 624 604


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.5780%0.6021%0.6539%0.7262%0.8725%0.9869%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.6200%0.6600%0.6100%0.6600%0.6900%0.7400%


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 Debt12,000,000023,365,0000023,365,000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$3,120,521 4,178,5432,349,0643,132,0853,915,1074,885,639


--General Government*18,310,54914,150,10616,986,65810,348,2308,682,3454,770,755


Total*21,431,07018,328,64919,335,72213,480,31512,597,4529,656,394


* 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*$21,431,070 18,328,64919,335,72213,480,31512,597,4529,656,394








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)1,278,8051,417,4021,475,7971,642,9371,484,4881,484,488


Article 42 (60% restricted)2,557,6112,908,9472,929,4273,266,1972,952,3562,952,356


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund367,000
2,360,0003,808,375384,133384,133

Grants from Public School Building Bond Fund






NC Lottery Proceeds2,045,0002,500,0002,145,0002,602,529


Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds
1,09021,77761,9491,288,1491,288,149

Unrestricted sources6,631,3794,863,7176,121,5069,862,7556,791,1556,791,155


Total Sources12,879,79511,691,15615,053,50721,244,74212,900,28112,900,281









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)



700,000700,000


Public school capital outlay1,156,9341,417,4021,475,7971,642,937784,488784,488

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)2,270,0002,315,000

1,825,0001,825,000


Public school capital outlay287,611593,9473,198,0274,259,591647,317647,317

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)

2,360,0002,410,000



Public school capital outlay367,000

1,398,375384,133384,133

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)8,676,3798,511,8337,950,1657,123,8006,791,1556,791,155


Public school capital outlay:







From Capital Projects Funds
336,245356,7862,137,95436,819,77036,819,770


From General Fund and all other funds

276,894719,277



Fair market value of assets donated to public school county







Total Uses12,757,92413,174,42715,617,66919,691,93447,951,86347,951,863









Sources of county funding over (under) uses of county funding121,871-1,483,271-564,1621,552,808-35,051,582-35,051,582









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes

268,6001,261,994707,450707,450

Unexpended proceeds from other sources restricted







for public school capital outlay
1,483,2711,778,8331,835,16043,752,49043,752,490









Equals: Ending Balance, June 30, Current Year






Total ending balance121,871
1,214,6713,387,9688,700,9088,700,908

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes121,871

268,6001,187,4891,187,489


Unexpended proceeds from other sources restricted







for public school capital outlay

1,483,2711,778,8338,220,8698,220,869









Additional Information:






Average daily membership20,00220,23520,64320,63220,70020,732

Adjusted unit-wide tax rate0.62240.58170.57550.57550.59790.6199

Weighted average adjusted unit-wide tax rate for population group0.64120.62230.58300.61980.61990.6409

Assessed valuation per student592,044583,433566,196549,913474,991459,972

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






Department of Revenue Lottery Allocation2,557,6252,734,8632,557,757719,448545,777








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year138,651140,495138,512136,486134,540133,339
1.5AGASB34Governmental Activities Assets121,528,447119,266,983123,548,989117,758,412119,983,815129,133,792
1.5BFISCAL Governmental Activities Liabilities99,184,374103,539,071110,542,176109,351,170115,804,088121,482,478
3.5ASUMMARYBusiness Type Activities Assets28,766,44727,973,46226,761,89226,361,05718,134,11017,272,268
3.5B
Business Type Activities Liabilties9,589,6808,143,7517,015,3546,743,6145,412,7985,037,735
6.5A
Fiduciary Funds Assets293,275340,829434,470292,465368,304189,769
6.5B
Fiduciary Funds Liabilties293,275340,829434,470292,465368,304189,769
10PART 2Current Collections Of Unit Wide Levy67,281,33066,649,38466,929,08665,445,80260,262,11059,260,613
11TAXCurrent Collections of Special Tax District 3,875,2603,808,1803,657,0873,359,9772,874,3582,822,193
12REVENUESPrior Years' Levy Collections2,469,2852,042,0291,433,7841,367,0541,483,1301,552,471
13
Penalties and Interest921,285902,954848,375876,053812,840746,271
14
Collections of Tax Previously Written off3,44193,82595,80390,7708,7874,837
15
Animal Tax25,42226,10727,75528,80032,43237,997
16
Deed Stamp Excise Tax





17
Real Property Transfer Tax234,235251,657280,396468,464581,631505,582
18
Scrap Tire Disposal Tax166,240155,315186,845183,751143,453175,086
18.1
Solid Waste Disposal Tax66,23966,18142,833


19
1% Local Government Option Sales Tax5,341,1985,408,4916,742,9557,898,6137,626,5687,720,198
20
1/2% Local Government Option Sales Tax (40)4,856,7084,724,6724,919,3245,476,4585,425,6574,948,292
21
1/2% Local Government Option Sales Tax (42)3,669,5193,814,9124,882,3795,443,6625,394,4094,920,593
21.1
1/2% Local Government Option Sales Tax (44)325,493552,6502,035,8274,094,3794,042,8363,923,906
21.2
1/4% Local Government Option Sales Tax (46)2,330,584




22
Local Occupancy Tax315,125320,294302,666322,162309,228301,101
23
Prepared Food Tax





24
911 Charges

835,750506,742480,741505,134
25
Gross Receipts Tax on Short Term Leased Vehicles41,35639,87337,31340,66840,79140,061
26
White Goods Disposal Tax41,73844,76642,90751,83956,16952,514
27
Privilege Licenses16,39718,15514,52114,24714,98916,802
28
Other Licenses485,740521,186554,467510,795451,747424,016
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.32,88223,9379,89632,41531,03926,398
33
General Government

9,29712,329
626,435
34
Public Safety729,886835,452352,047270,833387,604407,691
35
Transportation - Streets





36
Transportation - Mass Transit1,129,403430,504233,450242,212256,298148,843
36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection

5,4662,0481,800
39
Econ. & Phys. Dev. - Housing/Comm. Dev.251,324550,061114,439133,61929,353
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other



26,078
41
Human Services: Health2,305,9732,291,0332,203,4772,003,7601,838,4441,754,987
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services13,315,47913,000,02212,059,99611,342,90910,721,62610,619,162
45
Human Services: All Other1,113,5831,114,8631,041,5951,047,9211,042,266934,108
46
Culture and Recreation

17,03010,82515,00084,719
46.5STATENC Education Lottery Proceeds2,045,0002,500,0002,145,0002,602,5291,929,971
47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges


156,648287,120224,369
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)749,570749,570



50.2
ETSF Interest Income1,7711,740



51
Beer and Wine Tax351,503112,620348,181352,298347,400339,561
52
Court Costs - Facilities, Jail and Arrest Fees274,161273,273294,331317,663317,555301,117
53
Public School Building Capital Fund367,000
2,360,0003,808,375158,996384,133
54
Public School building bond fund





58
General Government11,013
58,65014,596
34,065
59
Public Safety619,308605,141554,390543,153555,386719,616
60
Transportation549,972600,272328,7061,285,602821,351352,046
61
Environmental Protection32,26421,99158,61521,47637,06221,870
62
Econ. & Phys. Dev. - Housing/Community Dev348,553323,35326,43167,318261,35270,824
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other
17,194379,0938,000

64
Human Services: Health 1,202,7281,216,8211,084,0841,029,561850,034849,705
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services1,516,5481,855,9061,775,1631,220,5981,768,3781,835,969
68
Human Services: All Other2,0002,0002,0002,0002,0002,000
69
Culture and Recreation346,179314,905316,259287,914395,797423,860
70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local27,42020,89020,68220,77416,93518,356
72REVENUESGeneral Government





73
Public Safety30,00060,000



74
Transportation30,00010,00030,000


75
Environmental Protection





76
Economic And Physical Development537,093558,079579,065625,802621,038642,024
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation
159,578153,000153,000153,000153,000
81& FEESBuilding Permits367,396442,922498,1321,014,485861,285830,516
82
Register of Deeds545,829565,022592,852780,473847,882858,534
83
Inspection Fees





84
Concealed Handgun Permits100,94581,520130,46038,48423,99633,754
85
Other Permits14,00514,07519,2106,9453,5655,890
86SALES &Parking Revenues





87SERVICESRents and Royalties182,423241,708260,197340,209231,543229,810
88
Airport1,062,9501,165,1541,204,0221,553,3141,361,4251,158,145
89
Fire Protection Charges





90
Solid Waste5,055,5635,074,9765,088,8723,799,9903,782,3313,685,942
91
Ambulance and Rescue Squad Charges3,077,4732,843,8852,491,0332,157,8332,191,6292,042,308
92
Cemeteries





93
Recreation Service Revenues1,156,7431,162,4011,171,8671,181,3281,031,574893,616
94
Library Service Revenues120,232114,787113,357112,428112,242100,069
95
Other Cultural and Rec Service Revenues95,005128,230116,120117,54775,00075,100
96
Client and Third Party Payments - Health284,206316,494420,401547,145444,758413,349
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv48,90776,67571,57944,35144,31146,522
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated11,3346,3063,7117,1648,1966,000
101MISC.Other Sales and Services1,386,7481,571,0221,516,2081,552,1911,452,5641,432,509
102REVENUESWater and Sewer Charges



3328,065
103
Investment Earnings - Bond Proceeds


2,306198,6271,288,149
104
Investment Earnings - All Other Funds543,575662,5651,810,1653,336,4253,019,1151,782,774
105
Special Assessments





106
Private Contributions and Other Donations415,011710,526405,8622,592,5112,469,285535,492
107
Sales of Materials and Fixed Assets429,015329,200301,338511,405734,234372,414
108
Sale of Real Property

56,500926,157214,393327,883
109
1 Cent and 5 Cent Bottle Tax33,73333,98134,39332,28929,76929,016
110
Mixed Drink Surcharge





111
ABC Profit Distribution114,243216,167281,00025,00015,000
112
Other Miscellaneous Revenues159,833126,18222,939178,977227,90960,765
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch6,785,3003,825,0009,254,0003,800,0006,587,0001,129,000
115
Other





116NON-REVFines and Forfeitures844,235912,3571,273,0511,616,1931,363,6151,300,489
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units25,920,72126,835,75625,478,39824,821,76522,128,80821,025,860
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes220,30236,036-35,561-37,787-99,164-494,178
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients158,812,393152,601,059142,107,936124,283,366117,709,528118,574,663
125APART 4Governing Body - Salaries & Wages63,77563,72863,02563,72863,57763,724
125BGENERALGoverning Body - Other Direct60,50541,46048,69749,60457,31861,694
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages442,962514,997580,342535,623486,088466,462
126B
Administration - Other Direct209,385199,251225,180217,454278,589250,963
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages151,438160,737190,883148,457106,274110,493
127B
Elections - Other Direct141,232209,534198,250239,22388,802709,509
127C
Elections - Construction





127D
Elections - Purchase of P,P&E




60,070
128A
Finance - Salaries & Wages516,889525,319534,851559,578489,225499,824
128B
Finance - Other Direct510,678481,891325,228342,532289,007306,792
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages1,154,1791,177,3851,143,8651,132,2391,115,0381,068,958
129B
Taxes - Other Direct1,040,876950,9611,061,1461,076,277982,217989,908
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E
26,639

8,59516,925
130A
Legal - Salaries & Wages





130B
Legal - Other Direct145,113136,262127,526112,049132,530157,260
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages318,038315,893347,398370,948357,593349,116
131B
Register of Deeds - Other Direct222,220190,904246,007240,196276,976273,872
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
157,12210,776
9,338
132A
Public Buildings - Salaries & Wages544,478594,873583,642568,666513,042538,601
132B
Public Buildings - Other Direct1,336,8111,424,1921,638,2021,569,3411,358,3911,474,964
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E241,39478,625183,68773,08696,910120,632
133A
Court Facilities - Salaries & Wages49,28048,86648,71547,35745,83644,524
133B
Court Facilities - Other Direct676,296356,504361,864334,568339,129263,870
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E
40,43725,76261,4309,535
134A
Central Services - Salaries & Wages684,556732,090703,721657,199601,335589,503
134B
Central Services - Other Direct1,228,7531,265,6481,040,805908,080774,238624,191
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E101,53933,280238,969157,69931,143668,730
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct114,420191,663274,889114,143129,791351,598
135C
Gen. Govt. All Other - Construction





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

55,000120,757
134,333
136APUBLICSheriff & Communications - Salaries & Wages5,320,9455,661,2675,023,8024,803,6274,500,7264,362,191
136BSAFETYSheriff & Communications - Other Direct4,091,1954,227,2613,071,3922,912,0472,485,4152,516,671
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E393,758399,808465,494590,8721,193,926395,779
137A
Jail - Salaries & Wages2,039,8172,128,8542,056,9591,920,6791,713,3411,652,842
137B
Jail - Other Direct2,496,3912,575,1222,487,5792,357,6691,736,0401,491,769
137C
Jail - Construction1,328,1851,195,7803,154,977572,349

137D
Jail - Purchase of P,P&E48,65020,360
52,18078,4036,969
138A
Emergency Communications - Salaries & Wages

852,416851,662722,609692,409
138B
Emergency Communications - Other Direct

923,489918,656971,736960,272
138C
Emergency Communications - Construction





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

479,14492,285610,74433,937
138.1B
Emergency Telephone Service Fund (ETSF) Operation283,534303,220



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp
5,800



139A
Emergency Management - Salaries & Wages256,979261,588246,397212,273169,063164,509
139B
Emergency Management - Other Direct468,181412,563258,621268,430277,078253,785
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E


122,38850,50099,484
140A
Fire - Salaries & Wages





140B
Fire - Other Direct3,906,6303,837,8423,682,0003,382,7562,896,4732,842,436
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages597,844557,248624,756564,188

141B
Inspectors - Other Direct295,626262,152291,576271,935

141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E

57,45530,938

142A
Rescue Units - Salaries & Wages2,165,6902,140,4302,103,9041,982,5771,857,9901,707,580
142B
Rescue Units - Other Direct1,931,6491,630,3441,735,4001,631,2201,412,2021,222,721
142C
Rescue Units - Construction

503,931673,214

142D
Rescue Units - Purchase of P,P&E
240,620253,402496,389292,780
143A
Animal Control - Salaries & Wages318,219302,954291,399282,386249,992230,254
143B
Animal Control - Other Direct277,466250,460239,191215,715202,299207,238
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E22,29421,94340,833
16,00016,894
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct1,7008,70011,70010,10012,0008,700
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages




34,424
145B
Pub. Safety All Other - Other Direct131,093131,093134,873136,467145,547154,546
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 & Wages165,191230,535247,100220,392206,873194,783
148B
Airport - Other Direct904,965994,6141,003,6661,474,6421,057,5131,106,759
148C
Airport - Construction





148D
Airport - Purchase of P,P&E70,54248,0168,9331,316,0131,153,9331,313,482
149A
Mass Transit-County - Salaries & Wages106,90669,83971,68067,20069,64870,667
149B
Mass Transit-County - Other Direct1,262,890571,749367,468333,652325,912218,585
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E330,016174,64291,610157,875162,413223,506
150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages991,4211,009,1611,052,890987,019731,446740,524
152BMENTALSolid Waste - Other Direct2,255,9192,065,3551,869,6381,632,1961,241,8751,147,404
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E781,390509,088247,194553,712443,045601,071
153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct





153C
Drainage & Watershed - Construction





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





154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages



671,007575,808
155B
Environ. All Other - Other Direct



416,355259,450
155C
Environ. All Other - Construction





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



61,80315,147
156AECON & Planning & Zoning - Salaries & Wages385,110445,205384,294339,738298,462293,368
156BPHYSPlanning & Zoning - Other Direct211,761216,542251,821229,353141,628145,923
156CDEVELOP.Planning & Zoning - Construction





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


6,850
11,645
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct863,224998,306838,017761,9462,620,3782,487,692
157C
Economic Development - Construction1,725,935684,827379,743


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


500,000452,734379,361
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct599,880873,415140,870232,436294,20570,824
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages

3,6498,56883,249158,355
159B
Agriculture Expansion - Other Direct220,776225,111264,465297,966185,197108,713
159C
Agriculture Expansion - Construction





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





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 & Wages36,13936,30534,97530,29535,11028,954
161B
Econ. Dev. All Other - Other Direct26,56431,71343,13930,36425,76321,675
161C
Econ. Dev. All Other - Construction





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

13,786


162AHUMANHealth - Salaries & Wages3,220,2603,226,0563,368,5843,008,2342,809,7092,721,153
162BSERVICESHealth - Other Direct2,595,4392,377,6502,299,8802,216,2961,854,7811,732,569
162C
Health - Construction





162D
Health - Purchase of P,P&E16,00526,1885,52021,35252,62625,000
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 & Wages7,012,9326,856,1606,896,5036,573,1786,250,1866,080,660
164B
Administration - Other Direct5,938,9274,948,3754,267,2904,226,0943,842,9583,849,811
164C
Administration - Construction
2,674,3041,722,395134,074

164D
Administration - Purchase of P,P&E31,436343,530

18,892233,306
165B
Assistance Programs - Other Direct7,989,3658,301,2717,741,6166,604,9876,612,5476,603,985
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages32,13432,13431,52928,45134,68233,420
168B
Other Human Services - Other Direct17,62214,86717,2387,22312,18213,494
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 & Wages603,896643,773596,145599,288555,618523,125
170B
Human Serv. All Other - Other Direct1,132,5901,113,8671,115,3921,162,8871,061,8661,003,496
170C
Human Serv. All Other - Construction





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





171ACULTURE Recreation & Parks - Salaries & Wages1,105,8971,120,1861,116,3561,080,5061,048,0411,033,141
171BANDRecreation & Parks - Other Direct1,214,2991,162,2491,222,8791,186,8901,024,4961,011,327
171CRECREAT.Recreation & Parks - Construction



10,766464,929
171D
Recreation & Parks - Purchase of P,P&E97,58469,829131,839188,234667,981365,686
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 Direct42,75045,00045,00045,00035,00033,950
173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages1,554,8891,533,6581,601,0271,593,4491,544,8811,541,870
174B
Libraries - Other Direct1,456,4191,350,4111,351,2311,343,7851,291,2251,287,766
174C
Libraries - Construction



3,544157,704
174D
Libraries - Purchase of P,P&E
9,57041,49071,75071,97018,528
175A
All Other - Salaries & Wages





175B
All Other - Other Direct191,476148,197218,793139,876126,115124,996
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct





176C
Water & Sewer - Construction





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





177BDEBTWater & Sewer - Interest & Fees173,143143,096141,498178,835222,293268,351
177DSERVICEWater & Sewer - Principal1,082,063944,564807,064807,064994,575994,575
178B
Public School - Interest & Fees3,276,3783,525,4533,750,1653,923,8003,885,3933,991,155
178D
Public School - Principal7,670,0007,301,3806,560,0005,610,0005,455,0005,325,000
179B
Comm/Tech College - Interest & Fees106,802111,888



179D
Comm/Tech College - Principal340,000340,000



180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees318,113308,031209,038126,671219,373307,003
181D
All Other - Principal2,051,5542,295,3112,136,3372,417,2882,580,4432,752,381
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 235,130175,914113,414109,00299,53776,293
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement204,531213,341223,296214,397199,935198,451
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount

2,854,4105,588,6686,907,9996,977,554
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 - Amount1,101,0091,112,7141,228,7251,292,8711,268,2891,303,388
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount35,282,34434,554,55934,535,06933,065,28830,530,38826,869,157
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount1,811,5452,347,5945,307,50410,158,13417,116,21238,635,708
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount1,995,0901,845,0901,781,1901,707,5601,665,3231,522,183
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount809,9192,693,046948,637398,988248,532238,973
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 - Amount597,153597,401597,813595,709593,189592,436
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 - RecipientNC Department of Juvenile JusticeNC Department of Juvenile JusticeNC Dept of Juvenile JusticeNC Dept of Juvenile JusticeNC Dept of Juvenile JusticeNC Dept of Juvenile Justice
200B
Other - Item Number137137137137137137
200C
Other - Amount14,83352,59977,608143,557192,096128,856
201A
Other - RecipientDHHS , Mecklenberg County ME Office, Wake Forest UniversitDHHS, Mecklenberg County, Wake Forest University - MedicalDHHS, Mecklenberg County, Wake Forest University - MedicalDHHS, Mecklenberg County, Wake Forest University - MedicalDHHS, Mecklenberg County, Wake Forest University - MedicalDHHS, Mecklenberg County, Wake Forest University - Medical
201B
Other - Item Number144144144144144144
201C
Other - Amount72,00052,80064,40062,50065,60035,875
202A
Other - RecipientNC DENRNC DENRNC DENRNC DENRNC DENRNC DENR
202B
Other - Item Number161161161161161161
202C
Other - Amount51,96753,43249,74750,20044,21239,736
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 vehicles65,474,90864,948,12964,479,09962,054,20356,297,64454,735,585
206OTHERCurrent year's levy -- Motor vehicles (only)5,277,7335,340,7965,923,1126,273,0406,424,6706,773,143
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles2,221,7252,318,3432,038,8291,364,6201,129,8321,147,124
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles581,702614,303624,104645,147653,807650,369
209
Percentage of Taxes Collected All Property %96.0495.8396.2297.0697.1697.08
210
Percentage of Taxes Collected Exclude Motor Vehicles %96.6196.4396.8497.8097.9997.90
211
Percentage of Taxes Collected Motor Vehicles %88.9888.5089.4689.7289.8290.40
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance





213B
Capital Rev Funds - Schools - Ending Balance





214A
Capital Rev Funds - Hosp - Beginning Balance





214B
Capital Rev Funds - Hosp - Ending Balance





215APART 7Cash On Hand & in Bank - Debt Service Fund





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



2,234,76011,534,118
215CINVESTCash On Hand & in Bank - All Other Funds59,406,56855,796,44059,787,42354,513,47747,771,38345,395,993
216APART 8-AAppropriations Made During FY - B(1) - B(7)


500,000
60,000
216B
Expenditures Made During FY - B(1) - B(7)


500,000
1,770
217
Investment in Property - B(1) - B(4)2,593,8632,593,8632,593,8632,608,2122,883,0862,921,935
218
Amount Expended During FY - B(5) and B(7)




1,770
219
Amount of Tax Revenues Taken Into Account





220APART 8-BOpening Balance(s) White Goods Account Designated159,144146,304134,739356,430431,066401,327
220B
Opening Balance(s) White Goods Account Undesignated





221
Total Revenue Credited to white Goods Account41,73844,76642,90751,83958,87858,011
222A
Total Expenditures for Operations30,65931,92631,34227,60127,23128,272
222B
Total Expenditures for Capital Improvements


245,929106,283
222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated170,223159,144146,304134,739356,430431,066
223B
Ending Balance in White Goods Account Undesignated





224B
The Amount of White Goods Tax Actually Received41,73844,76642,90751,83956,16952,514
225B
Amount in 218 that would have been received if 100% eligible41,73844,76642,90751,83956,16952,514
226
Calculate Threshold Amount.10,43511,19210,72712,96014,04213,129
227
Total Tonnage of White Goods Scrap Metal Collected15210057372160260
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources143,661,011138,329,900147,509,736151,205,386139,135,160127,106,147
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In1,283,3341,531,2661,215,1022,750,015252,436828,000
229D
Amount - Net Revenues Per AFIR142,377,677136,798,634146,294,634148,455,371138,882,724126,278,147


Calculated amount142,377,677136,798,634146,294,634148,455,371138,882,724126,278,147


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses140,000,120141,874,847142,955,782143,665,554142,384,821159,370,613
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out1,283,3341,531,2661,215,1022,750,015252,436828,000
230D
Amount - Net Expenditures Per AFIR138,716,786140,343,581141,740,680140,915,539142,132,385158,542,613


Calculated amount138,716,786140,343,581141,740,680140,915,539142,132,385158,542,613


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference
















Water and Sewer Data







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







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







Gallons (in millions) billed-water







Gallons (in millions) billed-sewer







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







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







Total amount billed in dollars-water.







Total amount billed in dollars-sewer.







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







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







Number of residential accounts billed-water.







Number of residential accounts billed-sewer.







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







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














950PART 10OfficialLeslie Heidrick
951CERTI-TitleFinance Director
952FICATIONDate03/05/201202/15/201112/15/200911/21/200801/04/200801/11/2007
953
ContactLeslie Heidrick
954
TitleFinance Director
955
Telephone704-216-8177
956
Fax #704-216-8110



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County22.88%23.99%25.57%25.13%23.94%
Pop. Group19.35%18.41%19.31%19.50%22.01%
Statewide21.33%20.25%20.57%21.07%23.41%






Rowan County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20072008200920102011
County97.16%97.06%96.22%95.83%96.04%
Pop. Group97.92%97.83%97.61%97.65%97.68%
Statewide97.45%97.38%97.13%97.15%97.19%






Rowan County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20072008200920102011
County672624571518472
Pop. Group624650675667611
Statewide796803842837809






Rowan County


Population Group for 1999: 100,000 - 249,999

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Analysis of Revenue

20072008200920102011
Property Taxes465497500497510
Other Taxes3740433738
Sales Tax167168134103119
Sales & Services8084909090
Intergovernmental170202192197201
Debt Proceeds4928672749
Other Miscellaneous6469302320
Total1,0321,0881,0569741,027

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$70,675,341
$510
Other Taxes5,267,752
38
Sales Tax16,523,502
119
Sales & Services12,481,584
90
Intergovernmental27,920,613
201
Debt Proceeds6,785,300
49
Other Miscellaneous2,723,585
20
Total$142,377,677
$1,027





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$39,898,898
$288
Debt Service15,018,053
108
Human Services30,288,768
218
General Government9,954,817
72
Public Safety26,815,507
193
Other16,740,743
121
Total$138,716,786
$1,000




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$29,839,864
$215
Capital Outlay5,188,728
37
Other Operating61,952,334
448
Public School Capital1,811,545
13
Public School Current35,282,344
254
Other4,641,971
33
Total$138,716,786
$1,000




Population Group: 100,000 and Above


Last Updated 3/25/2013 10:15:58 AM