North Carolina
Department of State Treasurer
Financial Information
Rutherford 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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Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year




Rutherford County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$30,583,32630,583,58330,306,37230,525,59725,935,90525,472,228


Other Taxes2,705,7612,695,6553,246,6902,947,5112,977,8192,739,427


Sales Tax9,251,9489,371,12911,275,72513,495,28913,357,58012,492,114


Sales & Services5,981,5695,795,7275,838,9656,134,9846,145,4045,423,606


Intergovernmental13,227,75514,063,38212,783,22014,096,99412,668,68711,360,895


Debt Proceeds729,5792,000,0005,938,83820,234,3537,905,8007,157,800


Other Miscellaneous4,794,6101,316,3901,716,8793,004,4612,894,8092,487,251


Total$67,274,54865,825,86671,106,68990,439,18971,886,00467,133,321










Expenditures by Function







Education$14,268,57516,525,99624,961,65419,186,89717,946,24016,332,496


Debt Service11,642,45610,869,64810,038,8499,155,7628,159,9187,461,654


Human Services13,714,47613,374,78014,935,54116,735,07916,502,39015,521,176


General Government6,010,7655,844,8266,539,17611,185,8976,144,3355,641,902


Public Safety14,492,94814,569,23814,895,83014,256,63812,897,40411,549,741


Other8,243,4406,668,0188,489,9229,157,1909,144,3728,054,438


Total$68,372,66067,852,50679,860,97279,677,46370,794,65964,561,407










Expenditures by Object







Salaries & Wages$15,296,20815,368,36215,541,41914,934,16313,474,27812,645,137


Capital Outlay1,737,4071,633,1112,818,9548,312,9944,288,8243,852,912


Other Operating35,764,15232,995,10933,167,99831,928,32929,330,81926,185,013


Public School Capital140,7842,417,27310,724,4685,044,6674,082,1384,028,574


Public School Current11,995,01412,146,85012,146,85011,793,05911,122,00710,592,388


Other3,439,0953,291,8015,461,2837,664,2518,496,5937,257,383


Total$68,372,66067,852,50679,860,97279,677,46370,794,65964,561,407










Per Capita Revenues by Source







Property Taxes$448479478485411404


Other Taxes404251474743


Sales Tax136147177214211197


Sales & Services889192979786


Intergovernmental195220201224201179


Debt Proceeds113193322125113


Other Miscellaneous712127484639


Total$9891,0311,1191,4371,1381,061










Per Capita Expenditures by Function







Education$210259393303285259


Debt Service171170158146129118


Human Services202210235266261245


General Government88921031789789


Public Safety213228234227204182


Other121104134146145127


Total$1,0051,0631,2571,2661,1211,020










Per Capita Expenditures by Object







Salaries & Wages$225241245237213200


Capital Outlay2626441326861


Other Operating525516522508465413


Public School Capital238169806564


Public School Current176190191187176167


Other515286122134115


Total$1,0051,0631,2571,2661,1211,020










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
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201120102009200820072006

General Fund revenues$48,436,977 53,616,562 54,759,323 58,307,295 53,154,494 50,942,067

General Fund expenditures49,847,118 48,408,702 50,356,707 50,769,276 47,328,134 44,533,893

Operating transfers in523,595 765,220 1,023,580 1,008,408 460,584 478,433

Operating transfers out1,105,395 7,230,576 7,897,525 8,704,929 6,945,015 6,507,933

Proceeds from capital leases and installment purchases729,579 0 1,519,638 1,965,483 1,236,400 1,135,300

Other items3,156,244 58,532 1,003,200 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses$1,893,882 (1,198,964)51,509 1,806,981 578,329 1,513,974










Fund balance available (FBA):







In dollars$14,504,460 11,939,667 13,277,245 9,621,369 10,718,341 10,696,344


FBA as a % of GF Net Expenditures:







Unit's FBA %28.88%21.46%23.40%16.73%20.21%21.43%


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:
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Solid Waste Solid Waste Reserve













Combined financial results:







Working capital$0 $1,627,976 $0 $1,978,505 $1,947,359 $1,720,208


Net income0 (131,024)0 (56,901)116,543 230,958


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year68,006 63,821 63,555 62,926 63,178 63,303


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


Cash & Investments at June 30th21,231,271 21,768,127 21,870,097 20,884,186 21,167,015 19,716,438


Investment Earnings84,786 160,578 513,401 1,217,528 1,284,351 1,046,790


Tax Rate Equivalent0.0014 0.0027 0.0088 0.0212 0.0302 0.0258


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 2007 2007 2007 2007 2002 2002


January 1, Prior Year Assessed Valuation5,919,232,960 5,888,470,667 5,864,428,705 5,737,173,435 4,259,651,386 4,049,534,468


Tax Rate0.5300 0.5300 0.5300 0.5300 0.6100 0.6200


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 Ratio100.48 93.29 93.24 93.24 82.45 88.61


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 Ratio5,890,956,369 6,312,006,289 6,289,606,076 6,153,124,662 5,166,344,919 4,570,064,855


Tax Rate Adjusted0.5325 0.4944 0.4942 0.4942 0.5029 0.5494


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 Collected93.20 93.80 94.42 96.41 96.16 96.02


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 Vehicles93.84 94.48 95.30 97.40 97.49 97.44


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 83.03 83.16 81.83 83.64 82.66 82.90


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 Uncollected2,139,932 1,939,490 1,744,384 1,101,058 1,002,204


Tax Rate Equivalent0.0362 0.0329 0.0297 0.0192 0.0235 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'sAa3Aa3A2A2A2A2


S & PA+A+AAAA











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$3,875,000 4,125,000 2,775,000 2,925,000 1,445,000 1,520,000


General Government945,000 2,910,000 4,945,000 7,050,000 9,230,000 11,490,000


Total4,820,000 7,035,000 7,720,000 9,975,000 10,675,000 13,010,000


Total Per Capita71 110 121 159 169 206


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 Sales0.0818%0.1115%0.1227%0.1621%0.2066%0.2847%


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*$131,009 272,228406,548460,463577,397688,426


--General Government*50,014,34554,257,93657,354,93056,955,41244,953,67841,104,419


Total*50,145,35454,530,16457,761,47757,415,87545,531,07541,792,845


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




Revenue Bond Debt 265,120 281,690 298,260 314,830 331,400 0


Total Debt Listed Above*$50,410,474 54,811,85458,059,73757,730,70545,862,47541,792,845








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)686,136707,161855,735974,777887,837887,837


Article 42 (60% restricted)1,372,2731,409,7991,697,0971,937,5891,766,1211,766,121


Interest on restricted sales taxes1,6303,35331,13782,20887,44387,443

Withdrawals from the State Public School Building Capital Fund2,902480,0191,000,0001,000,000


Grants from Public School Building Bond Fund






NC Lottery Proceeds1,496,5341,545,802750,000



Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts
500,0001,000,00016,421,0074,502,5004,502,500


Interest on public school debt proceeds
2,449157,264292,933146,267146,267

Unrestricted sources1,676,1441,649,7831,783,5131,865,0791,659,1361,659,136


Total Sources5,235,6196,298,3667,274,74622,573,5939,049,3049,049,304









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)686,136708,301866,3211,002,728917,568917,568


Public school capital outlay






Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)1,372,273912,0121,717,6481,991,8461,823,8331,823,833


Public school capital outlay
500,000




Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)2,902480,0191,000,0001,000,000



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)4,698,4174,591,0663,057,7452,098,1512,348,2482,348,248


Public school capital outlay:







From Capital Projects Funds35,7841,817,27310,481,3674,813,1423,818,5743,818,574


From General Fund and all other funds105,000100,000243,101231,525210,000210,000


Fair market value of assets donated to public school county







Total Uses6,900,5129,108,67117,366,18211,137,3929,118,2239,118,223









Sources of county funding over (under) uses of county funding-1,664,893-2,810,305-10,091,43611,436,201-68,919-68,919









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 outlay1,373,8454,184,15014,275,5862,590,0623,040,2173,040,217









Equals: Ending Balance, June 30, Current Year






Total ending balance-291,0481,373,8454,184,15014,026,2632,971,2982,971,298

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes1,630






Unexpended proceeds from other sources restricted







for public school capital outlay-292,6781,373,8454,184,15014,026,2632,971,2982,971,298









Additional Information:






Average daily membership10,05010,01810,21510,35710,35510,293

Adjusted unit-wide tax rate0.53250.49440.49420.49420.50290.5494

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

Assessed valuation per student588,978587,789574,100553,942411,362393,426

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






Department of Revenue Lottery Allocation601,6671,177,371601,667172,516128,391








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year68,00663,82163,55562,92663,17863,303
1.5AGASB34Governmental Activities Assets80,157,60584,906,89785,438,88144,940,43463,591,75859,196,265
1.5BFISCAL Governmental Activities Liabilities61,141,72069,221,08275,086,71475,660,76161,231,61258,215,535
3.5ASUMMARYBusiness Type Activities Assets4,382,4044,488,6304,771,8565,162,3605,013,2165,037,185
3.5B
Business Type Activities Liabilties2,780,7972,907,8033,060,0052,813,9482,607,9032,748,415
6.5A
Fiduciary Funds Assets


1,219,5651,179,4311,212,905
6.5B
Fiduciary Funds Liabilties


216,4091,179,4311,212,905
10PART 2Current Collections Of Unit Wide Levy29,057,59029,088,69829,112,45529,213,32624,771,06124,227,034
11TAXCurrent Collections of Special Tax District 1,818,4851,827,8291,812,6231,732,8501,390,9761,319,939
12REVENUESPrior Years' Levy Collections1,211,4521,188,095898,052997,283898,475973,027
13
Penalties and Interest314,284306,790295,865314,988266,369272,167
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax141,459174,036189,723288,887504,013498,498
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax74,58969,10368,27369,71267,24863,665
18.1
Solid Waste Disposal Tax37,70238,70116,135


19
1% Local Government Option Sales Tax4,213,1194,155,9544,342,9884,610,6014,515,2314,322,585
20
1/2% Local Government Option Sales Tax (40)2,784,2542,723,2342,852,4493,249,2573,234,2242,959,456
21
1/2% Local Government Option Sales Tax (42)2,264,0282,281,2252,828,4953,229,3153,214,7752,943,536
21.1
1/2% Local Government Option Sales Tax (44)-9,453210,7161,251,7932,406,1162,393,3502,266,537
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax547,329498,852523,142580,615563,852390,562
23
Prepared Food Tax





24
911 Charges

546,043181,416370,528376,271
25
Gross Receipts Tax on Short Term Leased Vehicles13,58911,56812,01813,58913,18911,077
26
White Goods Disposal Tax16,26318,85720,80125,28326,48724,109
27
Privilege Licenses13,19011,70012,70012,90012,80012,350
28
Other Licenses43,15545,00945,23242,25928,72642,956
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.56,50971,74082,743130,22416,22717,933
33
General Government133,9118,683



34
Public Safety102,970131,74557,893199,701144,452128,605
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.94,18021,811156,999508,002722,900688,638
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 Services8,377,5238,707,0738,132,0587,918,9857,448,2067,384,843
45
Human Services: All Other370,721377,136369,157371,633381,619356,086
46
Culture and Recreation544-4012,49012,467

46.5STATENC Education Lottery Proceeds1,496,5341,545,802750,000


47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax79,448




49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues

-84,54845,021

50
Wireless Enhanced 911 Service Charges


378,604161,540159,605
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)546,043546,043



50.2
ETSF Interest Income





51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees109,149136,933145,923166,148191,107152,068
53
Public School Building Capital Fund2,902430,0191,000,0001,000,0001,140,000
54
Public School building bond fund





58
General Government4,151
38,337


59
Public Safety





60
Transportation471,358292,689228,832215,067339,580525,187
61
Environmental Protection136,108171,199150,66362,956112,670486,221
62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other



10,480
64
Human Services: Health





65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services339,389297,967346,999280,71054,37956,944
68
Human Services: All Other278,275260,323260,747277,462266,036252,640
69
Culture and Recreation152,700480,914175,695177,021179,745167,826
70LOCALOther State Intergov.3,29852,75413,3005,00014,121394,704
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety152,266149,429150,333173,387136,546136,888
74
Transportation





75
Environmental Protection1,0005002,276


76
Economic And Physical Development318,776380,662793,3232,174,6061,349,079452,707
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits234,677253,090267,436400,181404,019400,234
82
Register of Deeds279,064294,859329,211412,499463,594473,898
83
Inspection Fees4,3756,5505,1506,9759,025
84
Concealed Handgun Permits20,2508,20227,29013,7559,2266,790
85
Other Permits4,7503,7641,1621,007900800
86SALES &Parking Revenues





87SERVICESRents and Royalties183,68684,061104,884137,75473,693172,161
88
Airport9,679140,16950,69517,81114,23716,336
89
Fire Protection Charges





90
Solid Waste3,052,0292,801,9772,878,7103,068,0893,064,4493,125,333
91
Ambulance and Rescue Squad Charges1,736,8741,805,2291,822,8711,702,0271,935,5441,152,500
92
Cemeteries





93
Recreation Service Revenues


405435545
94
Library Service Revenues20,84622,17222,53019,70115,74214,082
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health





97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv





99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services978,455942,119959,2751,189,1971,041,304942,649
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds84,786160,578513,4011,217,5281,284,3511,046,790
105
Special Assessments





106
Private Contributions and Other Donations372,50972,91179,36057,00457,57666,365
107
Sales of Materials and Fixed Assets50,06158,53233,68141,133303,113118,170
108
Sale of Real Property3,156,244

74,550

109
1 Cent and 5 Cent Bottle Tax12,59612,61612,53212,56911,91011,543
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues574,699336,887319,327264,815331,095348,445
113
Proceeds of the Sale of Bonds & Notes




1,520,000
114
Proceeds of Capital Leases & Install Purch729,5792,000,0005,938,83820,234,3537,905,8005,637,800
115
Other599108,401128,329502,44520,00014,216
116NON-REVFines and Forfeitures300,416321,027348,040419,090462,465474,813
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units6,952,5186,879,7006,907,0836,095,6885,638,5835,803,260
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes197,469201,217125,689220,642174,415134,844
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients114,411,044108,425,443101,511,90095,383,12587,439,53581,455,987
125APART 4Governing Body - Salaries & Wages149,155149,086149,426145,811114,602127,047
125BGENERALGoverning Body - Other Direct131,207123,965140,576128,025127,059125,982
125CGOVTGoverning Body - Construction





125D
Governing Body - Purchase of P,P&E
3,1841,6075,2443,765
126A
Administration - Salaries & Wages231,339188,266189,113185,599168,100154,202
126B
Administration - Other Direct86,59280,12383,78581,34676,76971,290
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages138,526135,046152,561138,837117,264131,269
127B
Elections - Other Direct76,413103,79774,358109,79459,59270,430
127C
Elections - Construction





127D
Elections - Purchase of P,P&E

19,77031,624249,695373,704
128A
Finance - Salaries & Wages229,116228,845230,204224,789240,946216,949
128B
Finance - Other Direct154,005153,438144,052145,546141,382123,414
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages886,009840,205886,994796,959824,078799,429
129B
Taxes - Other Direct507,676475,011514,606428,317443,865424,214
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E
6,300
2,28330,48711,000
130A
Legal - Salaries & Wages





130B
Legal - Other Direct154,832121,946132,49474,91280,70264,260
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages138,456151,882165,318152,625161,524155,835
131B
Register of Deeds - Other Direct108,403116,055121,029147,968189,900149,940
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E
12,0007,5715,50931,38918,818
132A
Public Buildings - Salaries & Wages489,474483,942513,320483,450420,484393,421
132B
Public Buildings - Other Direct1,062,688938,167879,246827,345751,306699,695
132C
Public Buildings - Construction166,439298,630320,332


132D
Public Buildings - Purchase of P,P&E
1,540253,4564,900,693136,312116,481
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct99,755120,822146,961171,142174,593156,063
133C
Court Facilities - Construction




56,039
133D
Court Facilities - Purchase of P,P&E1,46528,07812,0028,40180,400
134A
Central Services - Salaries & Wages310,757311,470310,483321,888241,324231,854
134B
Central Services - Other Direct495,495502,754516,809672,484441,384252,064
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E153,859115,782293,414441,623255,027201,256
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct239,104154,492279,689553,683582,386517,246
135C
Gen. Govt. All Other - Construction





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





136APUBLICSheriff & Communications - Salaries & Wages3,563,1243,540,3453,494,4323,161,3492,883,2822,709,862
136BSAFETYSheriff & Communications - Other Direct1,984,9061,862,1061,837,7841,611,3961,457,1181,319,571
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E44,205329,923480,755448,893280,955263,106
137A
Jail - Salaries & Wages1,255,3311,267,5391,295,9041,247,3531,128,9901,084,839
137B
Jail - Other Direct978,689891,307878,434821,634767,256710,353
137C
Jail - Construction





137D
Jail - Purchase of P,P&E
9,253

10,263
138A
Emergency Communications - Salaries & Wages

40,244153,944136,882129,084
138B
Emergency Communications - Other Direct

247,173248,897415,760231,170
138C
Emergency Communications - Construction





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

49,07675,177100,49149,726
138.1B
Emergency Telephone Service Fund (ETSF) Operation237,825293,764



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp103,98929,161



139A
Emergency Management - Salaries & Wages





139B
Emergency Management - Other Direct





139C
Emergency Management - Construction





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





140A
Fire - Salaries & Wages





140B
Fire - Other Direct2,368,8492,274,6152,441,2052,324,9552,026,8581,950,868
140C
Fire - Construction





140D
Fire - Purchase of P,P&E37,30043,52028,57984,402

141A
Inspectors - Salaries & Wages244,253337,867380,286377,055359,817318,877
141B
Inspectors - Other Direct114,980143,803164,161161,761153,949127,906
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E


17,96339,140
142A
Rescue Units - Salaries & Wages1,688,5791,650,3591,616,9511,482,8251,303,807987,875
142B
Rescue Units - Other Direct1,086,5461,029,8591,002,746954,202915,602782,481
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E102,374253,245304,298254,823256,552228,390
143A
Animal Control - Salaries & Wages89,92894,73387,75794,32380,75375,718
143B
Animal Control - Other Direct135,77883,64688,65295,124101,345127,496
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E28,4367883,36129,3653,262
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct41,89644,50054,86259,20048,12551,100
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages110,439110,866127,277238,41742,784106,580
145B
Pub. Safety All Other - Other Direct70,81970,68862,53896,102192,02767,854
145C
Pub. Safety All Other - Construction





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




51,222
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
33,845



148B
Airport - Other Direct69,550185,82385,012164,27571,54276,117
148C
Airport - Construction





148D
Airport - Purchase of P,P&E523,731321,083247,331171,034479,656266,489
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 & Wages838,788849,241880,451853,485832,837804,707
152BMENTALSolid Waste - Other Direct2,403,6712,267,6942,460,9182,292,9972,267,1042,136,021
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E24,13834,179164,496310,43519,480632,972
153A
Drainage & Watershed - Salaries & Wages62,08062,08054,22460,03065,43863,361
153B
Drainage & Watershed - Other Direct50,56954,59749,08950,39752,74659,470
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





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 & Wages78,779109,511116,780132,834111,825187,916
157B
Economic Development - Other Direct2,409,3691,023,0462,404,3132,554,2872,009,3231,564,769
157C
Economic Development - Construction





157D
Economic Development - Purchase of P,P&E42,68331,695244,253656,881971,452716,034
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct1,973




158C
Community Development - Construction94,18021,811156,999508,002724,900688,639
158D
Community Development - Purchase of P,P&E





159A
Agriculture Extension - Salaries & Wages139,818115,489143,064148,707131,875117,860
159B
Agriculture Expansion - Other Direct184,37647,70055,35656,34454,24845,713
159C
Agriculture Expansion - Construction





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

14,860
2,573
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 & Wages100,824112,318140,10595,94593,60591,539
161B
Econ. Dev. All Other - Other Direct456,669382,567471,973365,757216,978155,053
161C
Econ. Dev. All Other - Construction





161D
Econ. Dev. All Other - Purchase of P,P&E325
8,0932,8753,6533,128
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



465,152
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages3,898,7313,923,5293,891,7103,830,4723,546,5513,348,988
164B
Administration - Other Direct2,249,8152,131,1682,029,0371,935,6811,794,9481,664,566
164C
Administration - Construction





164D
Administration - Purchase of P,P&E354,76422,28898,144208,556116,32380,909
165B
Assistance Programs - Other Direct4,892,5504,960,0154,415,0754,273,5703,940,6823,951,037
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages50,82750,13953,15951,97150,20146,857
168B
Other Human Services - Other Direct19,69418,40018,41017,15215,91415,192
168C
Other Human Services - Construction





168D
Other Human Services - Purchase of P,P&E



7,409
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 & Wages265,668277,233279,118274,994130,675134,092
170B
Human Serv. All Other - Other Direct668,856662,080764,585786,499663,357716,814
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E7,253
15,35641,10416,68016,872
171ACULTURE Recreation & Parks - Salaries & Wages41,46141,46141,709
30,378
171BANDRecreation & Parks - Other Direct141,97634,65640,63358,64523,952
171CRECREAT.Recreation & Parks - Construction





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

3,78313,395

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 & Wages294,746303,065300,829280,501256,256226,976
174B
Libraries - Other Direct171,476198,153172,436174,491167,651139,547
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E52,26670,65191,41894,71288,21278,127
175A
All Other - Salaries & Wages





175B
All Other - Other Direct
300,00080,52894,33881,000
175CUTILITYAll Other - Construction





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





176A
Water & Sewer - Salaries & Wages





176B
Water & Sewer - Other Direct 59,99267,35361,26916,8236,940
176C
Water & Sewer - Construction



380,748
176D
Water & Sewer - Purchase of P,P&E





177BDEBTWater & Sewer - Interest & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees2,044,5102,239,7012,362,9152,011,3561,673,8741,676,568
178D
Public School - Principal4,715,2184,511,6094,341,8624,146,5633,918,7423,413,081
179B
Comm/Tech College - Interest & Fees16,09417,43518,72119,95410,424
179D
Comm/Tech College - Principal33,57831,81630,53029,29414,200
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees777,439752,358661,832730,2451,705,8501,569,248
181D
All Other - Principal4,055,6173,316,7292,622,9892,218,350836,828802,757
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 64,75660,44962,17678,85365,09056,782
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement139,946146,902147,179138,625127,296118,881
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount48,78630,8761,965,0363,851,8514,325,0114,111,524
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 - Amount881,678919,7331,026,5921,091,9821,068,5891,085,747
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount11,995,01412,146,85012,146,85011,793,05911,122,00710,592,388
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount140,7842,417,27310,724,4685,044,6674,082,1384,028,574
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount1,888,8061,912,7151,920,1151,722,9361,636,4611,558,534
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount243,97149,158170,221626,2351,105,634153,000
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount273,686277,151277,151269,079258,730246,410
196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount102,168102,168102,168102,168102,168102,168
197A
Multi-Cty or Mun Library District - Recipient





197B
Multi-Cty or Mun Library District - Item #





197C
Multi-Cty or Mun Library District - Amount





198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount





199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - Recipient





200B
Other - Item Number





200C
Other - Amount





201A
Other - Recipient





201B
Other - Item Number





201C
Other - Amount





202A
Other - Recipient





202B
Other - Item Number





202C
Other - Amount





203A
Other - Recipient





203B
Other - Item Number





203C
Other - Amount





204A
Other - Recipient





204B
Other - Item Number





204C
Other - Amount





204.1A
Other - Recipient





204.1B
Other - Item Number





204.1C
Other - Amount





204.2A
Other - Recipient





204.2B
Other - Item Number





204.2C
Other - Amount





205PART 6Current year's levy -- Excluding motor vehicles29,602,91729,441,92829,259,27628,435,20723,744,60022,976,553
206OTHERCurrent year's levy -- Motor vehicles (only)1,864,1641,859,3432,029,3852,208,2722,344,6502,495,037
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,823,6501,626,4651,375,745739,828595,702587,274
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles316,282313,025368,639361,230406,502426,578
209
Percentage of Taxes Collected All Property %93.2093.8094.4296.4196.1696.02
210
Percentage of Taxes Collected Exclude Motor Vehicles %93.8494.4895.3097.4097.4997.44
211
Percentage of Taxes Collected Motor Vehicles %83.0383.1681.8383.6482.6682.90
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance
1,411,8471,563,8891,541,4771,490,4451,378,412
213B
Capital Rev Funds - Schools - Ending Balance

1,411,8471,563,8891,541,4771,490,445
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 2,107,2932,242,1654,250,90714,346,2282,543,0053,130,472
215CINVESTCash On Hand & in Bank - All Other Funds21,231,27121,768,12721,870,09720,884,18621,167,01519,716,438
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 Account18,65530,31639,795166,53445,68678,868
220APART 8-BOpening Balance(s) White Goods Account Designated



-64,370
220B
Opening Balance(s) White Goods Account Undesignated-35,335-64,916-55,277-52,297
-59,108
221
Total Revenue Credited to white Goods Account61,90897,40196,62564,13874,55547,775
222A
Total Expenditures for Operations63,59567,820106,26467,11862,48253,037
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated




-64,370
223B
Ending Balance in White Goods Account Undesignated-37,022-35,335-64,916-55,277-52,297
224B
The Amount of White Goods Tax Actually Received16,26369,10368,27625,28326,48724,109
225B
Amount in 218 that would have been received if 100% eligible


25,28326,48724,109
226
Calculate Threshold Amount.


6,3216,6226,027
227
Total Tonnage of White Goods Scrap Metal Collected356687557278400509
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources73,493,23182,851,77192,051,192109,505,76886,493,38681,489,491
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In6,218,68317,025,90520,944,50319,066,57914,607,38214,356,170
229D
Amount - Net Revenues Per AFIR67,274,54865,825,86671,106,68990,439,18971,886,00467,133,321


Calculated amount67,274,54865,825,86671,106,68990,439,18971,886,00467,133,321


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses74,591,34384,878,41199,802,27598,744,04285,402,04178,917,577
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out6,218,68317,025,90519,941,30319,066,57914,607,38214,356,170
230D
Amount - Net Expenditures Per AFIR68,372,66067,852,50679,860,97279,677,46370,794,65964,561,407


Calculated amount68,372,66067,852,50679,860,97279,677,46370,794,65964,561,407


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 10OfficialPaula Roach
951CERTI-TitleFinance Director
952FICATIONDate02/03/201212/13/201012/09/200912/03/200812/11/200712/29/2006
953
ContactPaula Roach
954
TitleFinance Director
955
Telephone828-287-6348
956
Fax #828-287-6210



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County20.21%16.73%23.40%21.46%28.88%
Pop. Group24.29%24.81%23.93%25.33%26.27%
Statewide21.33%20.25%20.57%21.07%23.41%






Rutherford County




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

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Analysis of Property Tax

20072008200920102011
County96.16%96.41%94.42%93.80%93.20%
Pop. Group96.47%96.52%96.11%96.19%96.18%
Statewide97.45%97.38%97.13%97.15%97.19%






Rutherford County


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

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Analysis of General Obligation Debt

20072008200920102011
County16915912111071
Pop. Group329398360356346
Statewide796803842837809






Rutherford County


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

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Analysis of Revenue

20072008200920102011
Property Taxes411485478479448
Other Taxes4747514240
Sales Tax211214177147136
Sales & Services9797929188
Intergovernmental201224201220195
Debt Proceeds125322933111
Other Miscellaneous4648272171
Total1,1381,4371,1191,031989

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$30,583,326
$448
Other Taxes2,705,761
40
Sales Tax9,251,948
136
Sales & Services5,981,569
88
Intergovernmental13,227,755
195
Debt Proceeds729,579
11
Other Miscellaneous4,794,610
71
Total$67,274,548
$989





Population Group: 50,000 - 99,999

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$14,268,575
$210
Debt Service11,642,456
171
Human Services13,714,476
202
General Government6,010,765
88
Public Safety14,492,948
213
Other8,243,440
121
Total$68,372,660
$1,005




Population Group: 50,000 - 99,999


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$15,296,208
$225
Capital Outlay1,737,407
26
Other Operating35,764,152
525
Public School Capital140,784
2
Public School Current11,995,014
176
Other3,439,095
51
Total$68,372,660
$1,005




Population Group: 50,000 - 99,999


Last Updated 3/25/2013 10:16:05 AM