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



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




Swain County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$4,687,3614,551,9834,426,4104,348,8284,165,0343,916,088


Other Taxes714,539665,158690,373721,356676,318741,321


Sales Tax2,005,9992,297,6232,882,5603,191,3263,092,0042,800,295


Sales & Services2,842,1732,683,4042,812,7772,910,2012,339,5272,436,562


Intergovernmental6,482,7746,461,8405,329,3995,189,0393,988,4354,284,461


Debt Proceeds1,006,5780938,3056,181,6006,314,2112,570,228


Other Miscellaneous2,668,0041,002,864626,227741,303970,378837,803


Total$20,407,42817,662,87217,706,05123,283,65321,545,90717,586,758










Expenditures by Function







Education$1,430,4541,020,4331,052,2781,471,8453,857,5171,288,627


Debt Service1,558,5351,598,0731,597,986983,239871,8481,005,921


Human Services6,954,3365,941,5616,136,4136,053,6615,348,4485,502,130


General Government2,559,6822,110,9413,104,4782,757,3792,310,8173,311,492


Public Safety3,567,3023,314,6314,528,1017,393,4565,285,8863,618,996


Other2,615,4983,413,5962,947,4573,823,4682,545,5372,761,291


Total$18,685,80717,399,23519,366,71322,483,04820,220,05317,488,457










Expenditures by Object







Salaries & Wages$6,584,1175,972,4046,393,3295,931,4765,188,3904,875,721


Capital Outlay1,104,2691,331,8402,696,2916,007,3353,251,2993,030,262


Other Operating8,705,9728,203,4468,037,8477,647,8316,398,2906,887,761


Public School Capital511,578345,000121,745578,9283,114,563621,698


Public School Current793,876550,433805,533767,917617,954571,929


Other985,995996,1121,311,9681,549,5611,649,5571,501,086


Total$18,685,80717,399,23519,366,71322,483,04820,220,05317,488,457










Per Capita Revenues by Source







Property Taxes$335328317312298289


Other Taxes514849524955


Sales Tax143166206230222206


Sales & Services203194201210168179


Intergovernmental462467381374286315


Debt Proceeds72067445453189


Other Miscellaneous1907245537062


Total$1,4561,2751,2661,6761,5461,295










Per Capita Expenditures by Function







Education$102757510627695


Debt Service111115114716374


Human Services496429439436384405


General Government183152222199166244


Public Safety254239324532379266


Other187246211275183203


Total$1,3331,2561,3851,6191,4511,287










Per Capita Expenditures by Object







Salaries & Wages$470431457427372359


Capital Outlay7996193433233223


Other Operating621592574550461507


Public School Capital362594222346


Public School Current574058554442


Other707294112118110


Total$1,3331,2561,3851,6191,4511,287










Group Average Per Capita Revenues by Source







Property Taxes$603$600$572$555$515$518


Other Taxes757378827778


Sales Tax130137182213205195


Sales & Services202198193188170165


Intergovernmental328326305306316337


Debt Proceeds92701714512891


Other Miscellaneous413757888971


Total$1,471$1,441$1,404$1,577$1,500$1,455










Group Average Per Capita Expenditures by Function







Education$246$232$270$320$304$226


Debt Service10410098998995


Human Services310309326368350343


General Government157152161169177184


Public Safety346309302314280247


Other313302318323286296


Total$1,476$1,404$1,475$1,593$1,486$1,391










Group Average Per Capita Expenditures by Object







Salaries & Wages$448$434$419$402$362$345


Capital Outlay151110155198187170


Other Operating580577558566523538


Public School Capital60448413913665


Public School Current174177174168157152


Other636285120121121


Total$1,476$1,404$1,475$1,593$1,486$1,391











Number of Reporting (AFIR) Counties in Group262626252626


Average Population of Group16,02615,75715,73315,98715,64215,539








General Fund
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201120102009200820072006

General Fund revenues$17,656,992 14,734,056 14,272,555 14,147,386 12,853,322 12,832,695

General Fund expenditures16,869,057 14,888,586 16,449,684 15,198,161 14,763,250 14,361,489

Operating transfers in0 1,241,225 467,582 216,377 0 930,298

Operating transfers out1,364,854 0 0 0 148,080 0

Proceeds from capital leases and installment purchases590,000 0 250,961 1,780,000 2,060,000 1,078,883

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses$13,081 1,086,695 (1,458,586)945,602 1,992 480,387










Fund balance available (FBA):







In dollars$3,029,854 2,405,915 1,079,656 2,499,076 1,879,867 2,356,767


FBA as a % of GF Net Expenditures:







Unit's FBA %17.17%16.16%6.67%18.62%14.63%17.74%


Group weighted average FBA %27.99%22.59%20.76%23.24%24.53%26.88%


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


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








Enterprise Funds:
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Solid Waste N/A













Combined financial results:







Working capital$0 ($384,946)$0 ($394,744)($413,352)($475,035)


Net income0 (14,354)(30,853)(42,332)(45,620)(10,321)


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year14,020 13,851 13,982 13,889 13,938 13,585


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


Cash & Investments at June 30th19,202,138 17,869,154 4,740,152 6,399,385 5,929,248 4,537,462


Investment Earnings478,111 37,270 78,894 244,370 311,912 188,120


Tax Rate Equivalent0.0338 0.0026 0.0057 0.0180 0.0247 0.0160


Tax Rate Equivalent Group weighted average0.0048 0.0041 0.0150 0.0341 0.0417 0.0324


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


Latest year of Revaluation 2005 2005 2005 2005 2005 2005


January 1, Prior Year Assessed Valuation1,414,558,171 1,412,128,963 1,375,017,587 1,357,828,371 1,263,110,860 1,177,985,423


Tax Rate0.3300 0.3300 0.3300 0.3300 0.3300 0.3300


Tax Rate Group weighted average0.5110 0.5179 0.5473 0.5553 0.5615 0.5822


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio91.47 88.61 66.29 66.29 94.21 99.16


Assessment -to-Sales Ratio Group Average99.75 94.25 75.16 74.12 76.73 84.75


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


Assessed Valuation adjusted for Assessed to Sales Ratio1,546,472,254 1,593,645,145 2,074,245,870 2,048,315,539 1,340,739,688 1,187,964,323


Tax Rate Adjusted0.3019 0.2924 0.2188 0.2188 0.3109 0.3272


Tax Rate Adjusted Group weighted average0.5097 0.4881 0.4113 0.4116 0.4309 0.4934


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected92.38 92.07 93.05 94.65 94.85 94.38


Percent Collected Group weighted average94.53 94.79 94.94 95.50 95.80 95.61


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


Percent Collected Excluding Motor Vehicles93.27 92.92 94.09 96.04 96.15 95.82


Percent Collected Excluding Motor Vehicles Group weighted average95.21 95.52 95.85 96.61 97.00 96.89


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


Percent Collected Motor Vehicles Only 75.23 75.92 76.05 75.03 76.09 77.98


Percent Collected Motor Vehicles Only Group weighted average84.04 84.54 84.12 83.82 83.81 83.51


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


Tax Uncollected354,018 363,895 312,754 231,477 213,125


Tax Rate Equivalent0.0250 0.0258 0.0227 0.0170 0.0169 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group10,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,99910,000 - 24,999


Ratings:







Fitch







Moody'sA2A2Baa2Baa2Baa2Baa2


S & P
















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


Enterprise$0 0 0 0 0 0


General Government2,755,000 3,105,000 3,450,000 3,785,000 4,110,000 4,515,000


Total2,755,000 3,105,000 3,450,000 3,785,000 4,110,000 4,515,000


Total Per Capita197 224 247 273 295 332


Total Per Capita for the Population Group80 95 110 125 140 157


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.1781%0.1948%0.1663%0.1848%0.3065%0.3801%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0700%0.0800%0.0800%0.0900%0.1200%0.1600%


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


Total Authorized but not Issued Including Enterprise Debt000000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$0 00000


--General Government*6,422,1014,978,8475,360,5925,742,3384,225,417777,233


Total*6,422,1014,978,8475,360,5925,742,3384,225,417777,233


* 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*$6,422,101 4,978,8475,360,5925,742,3384,225,417777,233








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)203,624205,306219,354242,594209,604209,604


Article 42 (60% restricted)283,162319,102435,111482,445417,228417,228


Interest on restricted sales taxes1,4762,33118,44439,87036,92936,929

Withdrawals from the State Public School Building Capital Fund237,561250,343184,678242,413147,809147,809

Grants from Public School Building Bond Fund






NC Lottery Proceeds






Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts







Interest on public school debt proceeds


7,352


Unrestricted sources511,578345,000121,74595,000121,698121,698


Total Sources1,237,4011,122,082979,3321,109,674933,268933,268









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)198,469325,293245,239167,765192,088192,088


Public school capital outlay



98,61398,613

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)297,704508,792491,213336,035389,997389,997


Public school capital outlay



253,578253,578

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)237,561250,343184,678242,413



Public school capital outlay



147,809147,809

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)







Public school capital outlay:







From Capital Projects Funds


483,928



From General Fund and all other funds511,578345,000121,74595,000121,698121,698


Fair market value of assets donated to public school county







Total Uses1,245,3121,429,4281,042,8751,325,1411,203,7831,203,783









Sources of county funding over (under) uses of county funding-7,911-307,346-63,543-215,467-270,515-270,515









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes1,012,7491,320,0951,383,6381,122,5291,010,2701,010,270

Unexpended proceeds from other sources restricted







for public school capital outlay23,54423,54423,544500,120










Equals: Ending Balance, June 30, Current Year






Total ending balance15,633-283,802-39,999284,653-270,515-270,515

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes1,004,8381,012,7491,320,0951,383,638739,755739,755


Unexpended proceeds from other sources restricted







for public school capital outlay23,54423,54423,54423,544










Additional Information:






Average daily membership2,0572,0272,0401,9721,9271,932

Adjusted unit-wide tax rate0.30190.29240.21880.21880.31090.3272

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

Assessed valuation per student687,680696,660674,028688,554655,480609,723

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






Department of Revenue Lottery Allocation113,290243,282113,29031,69224,175








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year14,02013,85113,98213,88913,93813,585
1.5AGASB34Governmental Activities Assets41,303,53739,577,31727,063,62726,630,49321,845,51514,309,282
1.5BFISCAL Governmental Activities Liabilities19,391,51119,213,62820,244,43320,042,07814,622,1868,355,476
3.5ASUMMARYBusiness Type Activities Assets180,007256,248348,925630,554466,663633,303
3.5B
Business Type Activities Liabilties261,466315,663393,986644,762438,539559,559
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10PART 2Current Collections Of Unit Wide Levy4,291,8034,223,1394,186,9714,093,9433,924,1763,681,619
11TAXCurrent Collections of Special Tax District





12REVENUESPrior Years' Levy Collections310,153245,357174,387180,335185,531182,921
13
Penalties and Interest85,40583,48765,05274,55055,32751,548
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax59,48063,08575,883128,913185,999304,154
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax



14,35513,525
18.1
Solid Waste Disposal Tax10,165




19
1% Local Government Option Sales Tax855,317992,9581,079,3721,008,459965,402898,514
20
1/2% Local Government Option Sales Tax (40)678,745684,355731,179808,647788,836698,682
21
1/2% Local Government Option Sales Tax (42)471,937531,836725,185804,075784,563695,380
21.1
1/2% Local Government Option Sales Tax (44)
88,474346,824570,145553,203507,719
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax368,196329,922320,184347,146290,573249,043
23
Prepared Food Tax





24
911 Charges261,860261,861283,686236,297152,626153,831
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax4,458


5,6555,123
27
Privilege Licenses





28
Other Licenses10,38010,29010,6209,00027,11015,645
29
Payments in Lieu of Taxes - US Forest Serv578,572565,605548,815345,762351,311344,792
30FEDERALPayments in Lieu of Taxes - TVA613,760665,556508,553495,928431,997390,122
31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government43,87553,26355,533
4,922136,566
34
Public Safety141,209116,855130,195142,147150,530208,618
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection
233,106167,55651,059
166,533
39
Econ. & Phys. Dev. - Housing/Comm. Dev.25,912

98,2499,178231,733
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health515,257389,100337,299399,568236,900407,284
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services2,294,4421,539,6841,215,8421,184,944966,6081,069,076
45
Human Services: All Other
109,449293,043178,32293,547100,421
46
Culture and Recreation


17,917

46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues450,82124,551120,382370,373

50
Wireless Enhanced 911 Service Charges



104,34959,630
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)





50.2
ETSF Interest Income





51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees491,513542,802317,415384,594394,064501,219
53
Public School Building Capital Fund237,561250,343184,678242,413176,819147,809
54
Public School building bond fund





58
General Government

65,96451,009135,776
59
Public Safety

26,746
116,300
60
Transportation116,772123,526


69,273
61
Environmental Protection150,924140,138239,09521,42156,16379,907
62
Econ. & Phys. Dev. - Housing/Community Dev

171,954242,04732,721
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other87,249818,603
336,730

64
Human Services: Health 212,559361,137256,557162,251241,958147,678
65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services520,348526,122563,646276,298345,421221,800
68
Human Services: All Other2,0002,000117,154111,397139,8712,000
69
Culture and Recreation

8,97276,610

70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety





74
Transportation





75
Environmental Protection





76
Economic And Physical Development





77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds68,12569,02274,60392,175107,649128,264
83
Inspection Fees63,70452,15168,046109,753125,899125,339
84
Concealed Handgun Permits





85
Other Permits





86SALES &Parking Revenues





87SERVICESRents and Royalties167,630146,750211,133263,99699,90099,900
88
Airport





89
Fire Protection Charges17,00017,00017,0002,83314,41819,346
90
Solid Waste809,910805,920779,219857,756805,582778,340
91
Ambulance and Rescue Squad Charges708,447530,148632,852450,049408,799397,813
92
Cemeteries





93
Recreation Service Revenues115,205111,231106,031130,091116,443154,984
94
Library Service Revenues





95
Other Cultural and Rec Service Revenues72,91581,04738,347


96
Client and Third Party Payments - Health858,915951,301966,3921,133,125894,385932,669
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv4,066
21,44834,928
53,510
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services88,08540,00740,35537,423

102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds478,11137,27078,894244,370311,912188,120
105
Special Assessments





106
Private Contributions and Other Donations



137,171106,772
107
Sales of Materials and Fixed Assets
4,6051,0013,1232,969
108
Sale of Real Property1,505,647




109
1 Cent and 5 Cent Bottle Tax6,3235,7775,5225,6014,4515,283
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues546,094834,039398,161286,281280,327284,025
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch1,006,578
938,3056,181,6006,314,2112,570,228
115
Other





116NON-REVFines and Forfeitures92,268133,952160,546172,968140,920125,571
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units19,38921,01824,45524,70921,33527,479
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes129-839-12,937-11,818-77,10686,598
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients





125APART 4Governing Body - Salaries & Wages36,09133,60835,54733,59733,55033,768
125BGENERALGoverning Body - Other Direct51,35847,01344,22852,21544,86947,061
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages167,767157,883159,058152,657151,019140,415
126B
Administration - Other Direct277,364142,811227,099318,412186,141243,914
126C
Administration - Construction

916,330


126D
Administration - Purchase of P,P&E175,002132,342
216,401
750,918
127A
Elections - Salaries & Wages63,85668,32368,92459,33859,65860,995
127B
Elections - Other Direct78,93874,86667,58476,31951,19938,250
127C
Elections - Construction





127D
Elections - Purchase of P,P&E2,6003,519
18,5385,825154,932
128A
Finance - Salaries & Wages92,11989,96893,59385,66060,50660,386
128B
Finance - Other Direct114,341110,039121,815105,29589,66781,617
128C
Finance - Construction





128D
Finance - Purchase of P,P&E



5,201
129A
Taxes - Salaries & Wages223,317233,866263,491272,822225,931201,794
129B
Taxes - Other Direct213,589186,386264,781224,090201,490150,574
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E4,893


3,23419,549
130A
Legal - Salaries & Wages29,414




130B
Legal - Other Direct





130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages93,81477,22989,12987,67483,14480,452
131B
Register of Deeds - Other Direct143,900131,860137,794177,527196,276265,020
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E



5,49010,628
132A
Public Buildings - Salaries & Wages251,730242,237246,413210,388200,660208,304
132B
Public Buildings - Other Direct380,964225,825232,801307,933224,063377,990
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E19,50321,857
28,2904,28027,831
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct23,40124,88622,14224,07118,87820,377
133C
Court Facilities - Construction





133D
Court Facilities - Purchase of P,P&E





134A
Central Services - Salaries & Wages42,26440,78541,00345,40936,06136,126
134B
Central Services - Other Direct62,87733,38746,29855,84356,82927,930
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E10,58018,89413,43221,12965,591
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct
13,35713,016183,771301,255272,661
135C
Gen. Govt. All Other - Construction





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





136APUBLICSheriff & Communications - Salaries & Wages665,180575,511611,916575,402478,614476,418
136BSAFETYSheriff & Communications - Other Direct492,284447,390583,674445,050334,195312,835
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E386,014
105,21360,769
79,600
137A
Jail - Salaries & Wages539,232490,135599,920384,828351,129354,622
137B
Jail - Other Direct455,560512,232595,140357,383406,888365,457
137C
Jail - Construction

1,120,0124,635,9662,810,1551,326,845
137D
Jail - Purchase of P,P&E




17,336
138A
Emergency Communications - Salaries & Wages

204,282172,725156,572165,766
138B
Emergency Communications - Other Direct

179,483123,896135,291138,609
138C
Emergency Communications - Construction





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

13,26450,441144,3778,913
138.1B
Emergency Telephone Service Fund (ETSF) Operation182,182485,218



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp86,805248,952



139A
Emergency Management - Salaries & Wages66,60532,35931,51134,82628,89813,405
139B
Emergency Management - Other Direct53,85577,97055,56871,35264,08371,297
139C
Emergency Management - Construction





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





140A
Fire - Salaries & Wages
33,26634,149


140B
Fire - Other Direct72414,94111,132


140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages62,44385,505107,991141,393112,38696,287
141B
Inspectors - Other Direct55,11743,88666,89089,91767,40649,776
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E


19,72132,405
142A
Rescue Units - Salaries & Wages





142B
Rescue Units - Other Direct39,32643,32334,87232,00810,28227,123
142C
Rescue Units - Construction





142D
Rescue Units - Purchase of P,P&E





143A
Animal Control - Salaries & Wages





143B
Animal Control - Other Direct





143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E





144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct19,80017,40017,20010,80013,1008,500
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages183,780

23,12423,27727,298
145B
Pub. Safety All Other - Other Direct70,9892,1476,14234,27119,0399,479
145C
Pub. Safety All Other - Construction





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





146ATRANSImprovements Subdivisions and Streets - Salaries & Wages





146BPORTATIONImprovements Subdivisions and Streets - Other Direct





146C
Improvements Subdivisions and Streets - Construction





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





147A
Parking Facilities - Salaries & Wages





147B
Parking Facilities - Other Direct





147C
Parking Facilities - Construction





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





148A
Airport - Salaries & Wages





148B
Airport - Other Direct





148C
Airport - Construction





148D
Airport - Purchase of P,P&E





149A
Mass Transit-County - Salaries & 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 & Wages270,567262,836283,754295,550294,335275,246
152BMENTALSolid Waste - Other Direct493,123547,443532,780566,568488,423473,776
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E

129,304

219,035
153A
Drainage & Watershed - Salaries & Wages55,51253,37950,07550,87524,05422,888
153B
Drainage & Watershed - Other Direct34,77528,48633,10433,15913,4068,712
153C
Drainage & Watershed - Construction





153D
Drainage & Watershed - Purchase of P,P&E27,311



3,900
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 & Wages34,29233,04533,31627,85425,54624,617
157B
Economic Development - Other Direct413,525369,193369,559544,652324,367267,630
157C
Economic Development - Construction150,070882,912239,095360,558116,4847,684
157D
Economic Development - Purchase of P,P&E


562,590
103,792
158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct106,157214,912238,290273,697111,215305,269
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages168,008116,139119,416134,58282,64169,625
159B
Agriculture Expansion - Other Direct57,22880,52056,62073,48952,36549,041
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 & Wages39,58468,34671,665


161B
Econ. Dev. All Other - Other Direct17,54420,96815,202


161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages1,193,4801,163,5311,169,9701,216,5651,099,2021,070,600
162BSERVICESHealth - Other Direct762,409682,256647,143707,746595,530834,273
162C
Health - Construction





162D
Health - Purchase of P,P&E



8,500
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 & Wages1,552,6031,373,4971,341,6671,210,6411,051,222951,869
164B
Administration - Other Direct1,273,4701,092,321947,623953,345742,513745,825
164C
Administration - Construction





164D
Administration - Purchase of P,P&E

53,18020,000
21,318
165B
Assistance Programs - Other Direct719,571352,576175,08591,28691,127113,999
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages4,3024,3344,2856,2034,2854,841
168B
Other Human Services - Other Direct584540545747584
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 & Wages615,270587,863592,438548,251447,931391,108
170B
Human Serv. All Other - Other Direct307,705388,927430,861422,539336,972318,621
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E241,491
100,961

84,150
171ACULTURE Recreation & Parks - Salaries & Wages132,887148,759139,816161,112157,769108,891
171BANDRecreation & Parks - Other Direct216,919168,198239,747283,733329,538236,300
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E
23,3645,50012,93249,757193,831
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 & Wages





174B
Libraries - Other Direct





174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E





175A
All Other - Salaries & Wages





175B
All Other - Other Direct





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 & Fees





177DSERVICEWater & Sewer - Principal





178B
Public School - Interest & Fees168,010183,165197,269209,949133,285142,085
178D
Public School - Principal483,333478,333468,333458,333405,000440,000
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees465,657483,544367,91456,58363,31615,427
181D
All Other - Principal441,535453,031564,470258,374270,247408,409
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement27,85824,09625,64323,47819,45119,924
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount

411,022672,388768,814755,361
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount122,477132,549105,83068,19286,38993,283
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount86,31689,055104,07188,95790,02297,106
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount793,876550,433805,533767,917617,954571,929
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount511,578345,000121,745578,9283,114,563621,698
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount125,000125,000125,000125,000125,00095,000
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount





195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount





196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount74,65874,11251,73246,80125,35719,776
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount189,000189,000189,000185,000190,896174,000
198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount179,548180,300124,099106,10678,33849,506
199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - RecipientSAFE PROGRAMSAFE PROGRAMSAFE PROGRAMSAFE PROGRAMSAFE PROGRAMSAFE PROGRAM
200B
Other - Item Number





200C
Other - Amount14,50014,50014,50017,49216,85610,000
201A
Other - Recipient


HUMANE SOCIETYHUMANE SOCIETYHUMANE SOCIETY
201B
Other - Item Number





201C
Other - Amount


18,57115,33621,987
202A
Other - RecipientOTHER APPROPRIATIONSOTHER APPROPRIATIONSOTHER APPROPRIATIONSOTHER APPROPRIATIONSOTHER APPROPRIATIONSOTHER APPROPRIATIONS
202B
Other - Item Number





202C
Other - Amount159,068160,324143,657179,973216,402159,702
203A
Other - RecipientNC FORESTRYNC FORESTRYNC FORESTRYNC FORESTRYNC FORESTRYNC FORESTRY
203B
Other - Item Number





203C
Other - Amount35,42831,27243,05741,08136,14725,365
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 vehicles4,417,3934,357,2554,239,3904,039,3543,869,8673,586,826
206OTHERCurrent year's levy -- Motor vehicles (only)228,428229,779260,335286,066267,434314,014
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles297,433308,563250,394160,050149,175150,064
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles56,58555,33262,36071,42763,95069,157
209
Percentage of Taxes Collected All Property %92.3892.0793.0594.6594.8594.38
210
Percentage of Taxes Collected Exclude Motor Vehicles %93.2792.9294.0996.0496.1595.82
211
Percentage of Taxes Collected Motor Vehicles %75.2375.9276.0575.0376.0977.98
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance1,036,2931,343,6391,407,1821,622,649739,7551,010,270
213B
Capital Rev Funds - Schools - Ending Balance1,028,3821,036,2931,343,6391,407,1821,122,529739,755
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 Funds19,202,13817,869,1544,740,1526,399,3855,929,2484,537,462
216APART 8-AAppropriations Made During FY - B(1) - B(7)





216B
Expenditures Made During FY - B(1) - B(7)





217
Investment in Property - B(1) - B(4)





218
Amount Expended During FY - B(5) and B(7)





219
Amount of Tax Revenues Taken Into Account





220APART 8-BOpening Balance(s) White Goods Account Designated





220B
Opening Balance(s) White Goods Account Undesignated





221
Total Revenue Credited to white Goods Account4,4584,1524,5915,5295,6555,123
222A
Total Expenditures for Operations4,4584,1524,5915,5295,6555,123
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated





223B
Ending Balance in White Goods Account Undesignated





224B
The Amount of White Goods Tax Actually Received4,4584,1524,5915,5295,6555,123
225B
Amount in 218 that would have been received if 100% eligible4,4584,1524,5915,5295,6555,123
226
Calculate Threshold Amount.1,1151,0381,1481,3821,4141,281
227
Total Tonnage of White Goods Scrap Metal Collected102191562589452412
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources21,772,28218,994,88118,687,15624,006,32222,232,27218,614,927
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In1,364,8541,332,009981,105722,669686,3651,028,169
229D
Amount - Net Revenues Per AFIR20,407,42817,662,87217,706,05123,283,65321,545,90717,586,758


Calculated amount20,407,42817,662,87217,706,05123,283,65321,545,90717,586,758


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses20,050,66118,731,24420,347,81823,205,71720,906,41818,516,626
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out1,364,8541,332,009981,105722,669686,3651,028,169
230D
Amount - Net Expenditures Per AFIR18,685,80717,399,23519,366,71322,483,04820,220,05317,488,457


Calculated amount18,685,80717,399,23519,366,71322,483,04820,220,05317,488,457


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 10OfficialDEAN KOWAL
951CERTI-TitleFINANCE OFFICER
952FICATIONDate10/19/201110/21/201010/15/200909/15/200809/07/200709/05/2006
953
ContactDEAN KOWAL
954
TitleFIINANCE OFFICER
955
Telephone828-488-9273
956
Fax #828-488-8754



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County14.63%18.62%6.67%16.16%17.17%
Pop. Group24.53%23.24%20.76%22.59%27.99%
Statewide21.33%20.25%20.57%21.07%23.41%






Swain County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20072008200920102011
County94.85%94.65%93.05%92.07%92.38%
Pop. Group95.80%95.50%94.94%94.79%94.53%
Statewide97.45%97.38%97.13%97.15%97.19%






Swain County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20072008200920102011
County295273247224197
Pop. Group1401251109580
Statewide796803842837809






Swain County


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

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Analysis of Revenue

20072008200920102011
Property Taxes298312317328335
Other Taxes4952494851
Sales Tax222230206166143
Sales & Services168210201194203
Intergovernmental286374381467462
Debt Proceeds45344567072
Other Miscellaneous70534572190
Total1,5461,6761,2661,2751,456

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$4,687,361
$335
Other Taxes714,539
51
Sales Tax2,005,999
143
Sales & Services2,842,173
203
Intergovernmental6,482,774
462
Debt Proceeds1,006,578
72
Other Miscellaneous2,668,004
190
Total$20,407,428
$1,456





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$1,430,454
$102
Debt Service1,558,535
111
Human Services6,954,336
496
General Government2,559,682
183
Public Safety3,567,302
254
Other2,615,498
187
Total$18,685,807
$1,333




Population Group: 24,999 and Below


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$6,584,117
$470
Capital Outlay1,104,269
79
Other Operating8,705,972
621
Public School Capital511,578
36
Public School Current793,876
57
Other985,995
70
Total$18,685,807
$1,333




Population Group: 24,999 and Below


Last Updated 3/25/2013 10:16:41 AM