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



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




Transylvania County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$23,648,87523,804,69922,497,03421,900,19721,203,83720,246,223


Other Taxes3,105,1042,991,5433,011,7853,026,6493,071,7443,042,517


Sales Tax5,540,5515,239,8836,720,2658,234,1078,145,8347,603,940


Sales & Services4,585,1203,844,8964,487,1474,774,6684,119,6883,861,424


Intergovernmental6,272,4687,513,8086,873,8086,965,5766,492,6829,447,080


Debt Proceeds01,297,7782,900,000000


Other Miscellaneous722,242962,0341,547,6812,779,7333,107,4714,483,366


Total$43,874,36045,654,64148,037,72047,680,93046,141,25648,684,550










Expenditures by Function







Education$10,822,95410,400,58710,450,53410,901,4369,565,5358,703,353


Debt Service2,926,4332,846,3862,685,2112,704,8382,650,8332,661,642


Human Services7,710,6218,156,5719,604,7989,621,7099,081,0088,731,622


General Government5,003,0064,575,8265,019,5445,627,5075,694,3825,122,829


Public Safety12,039,28714,365,62224,635,01413,841,7379,741,10410,713,941


Other4,821,6515,362,0835,365,1457,444,2044,980,8669,646,614


Total$43,323,95245,707,07557,760,24650,141,43141,713,72845,580,001










Expenditures by Object







Salaries & Wages$12,797,75812,535,15512,667,30412,033,57410,915,97010,411,833


Capital Outlay943,8713,999,01814,975,2607,585,3821,976,4458,887,595


Other Operating16,238,82016,400,60516,627,26516,200,70717,495,99715,887,795


Public School Capital1,188,6411,300,4201,869,4631,869,4632,034,5821,879,519


Public School Current9,336,8838,758,7398,239,6437,648,5477,210,7136,621,722


Other2,817,9792,713,1383,381,3114,803,7582,080,0211,891,537


Total$43,323,95245,707,07557,760,24650,141,43141,713,72845,580,001










Per Capita Revenues by Source







Property Taxes$712764725713699678


Other Taxes94969798101102


Sales Tax167169217268268254


Sales & Services138124145155136129


Intergovernmental189242222226214316


Debt Proceeds04294000


Other Miscellaneous22315090102150


Total$1,3221,4681,5501,5501,5201,629










Per Capita Expenditures by Function







Education$326335337354315291


Debt Service889287888789


Human Services232262310313299292


General Government151147162183188171


Public Safety363462795450321359


Other145172173242164323


Total$1,3051,4701,8641,6301,3741,525










Per Capita Expenditures by Object







Salaries & Wages$386403409391360348


Capital Outlay2812948324765297


Other Operating489527537526575532


Public School Capital364260616763


Public School Current281282266249238222


Other85871091566963


Total$1,3051,4701,8641,6301,3741,525










Group Average Per Capita Revenues by Source







Property Taxes$601$618$549$560$528$504


Other Taxes565956636267


Sales Tax150167192238233216


Sales & Services183176170202185182


Intergovernmental268277235238222230


Debt Proceeds1299290124116215


Other Miscellaneous383754697873


Total$1,425$1,426$1,346$1,494$1,424$1,487










Group Average Per Capita Expenditures by Function







Education$284$356$369$338$332$316


Debt Service136138128124104104


Human Services289298297354340336


General Government130131141146136127


Public Safety275294294283257232


Other236271238256236213


Total$1,350$1,488$1,467$1,501$1,405$1,328










Group Average Per Capita Expenditures by Object







Salaries & Wages$359$386$352$371$325$307


Capital Outlay97129157159143112


Other Operating571566517537516506


Public School Capital4510112998116112


Public School Current216228209213196185


Other6278103123109106


Total$1,350$1,488$1,467$1,501$1,405$1,328











Number of Reporting (AFIR) Counties in Group192022212323


Average Population of Group38,15637,67837,48436,93237,49437,026








General Fund
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201120102009200820072006

General Fund revenues$39,803,703 39,743,074 40,873,094 43,031,368 41,642,386 39,281,538

General Fund expenditures38,922,184 38,739,515 40,208,614 39,908,817 37,410,595 34,098,371

Operating transfers in794,698 324,947 841,398 309,248 1,008,509 2,970,017

Operating transfers out905,183 924,045 1,040,301 17,132,193 4,078,428 5,937,188

Proceeds from capital leases and installment purchases0 0 0 141,110 0 0

Other items18,553 19,120 74,920 45,263 51,157 455,137

Excess of revenues and other sources over (under) expenditures and other uses$789,587 423,581 540,497 (13,514,021)1,213,029 2,671,133










Fund balance available (FBA):







In dollars$17,563,455 16,499,218 14,716,225 13,012,145 25,888,396 21,362,086


FBA as a % of GF Net Expenditures:







Unit's FBA %44.10%41.60%35.68%22.87%62.40%53.36%


Group weighted average FBA %26.25%24.71%23.66%22.65%27.66%27.36%


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


Number of Reporting Counties in Group (Audit)21 22 22 22 23 23








Enterprise Funds:
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Solid Waste













Combined financial results:







Working capital$0 $829,757 $1,265,377 ($957,096)($844,716)($1,107,796)


Net income0 851,788 682,837 861,902 403,394 (146,257)


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year33,189 31,091 30,991 30,758 30,360 29,880


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Cash & Investments at June 30th28,976,249 28,304,788 29,655,749 38,858,171 38,632,143 32,297,128


Investment Earnings76,069 179,231 783,281 1,799,628 1,844,657 1,230,466


Tax Rate Equivalent0.0013 0.0030 0.0189 0.0447 0.0478 0.0330


Tax Rate Equivalent Group weighted average0.0016 0.0030 0.0099 0.0247 0.0301 0.0235


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


Latest year of Revaluation 2009 2009 2002 2002 2002 2002


January 1, Prior Year Assessed Valuation5,964,781,434 5,965,665,900 4,146,664,737 4,030,374,908 3,858,582,620 3,724,038,517


Tax Rate0.3949 0.3949 0.5400 0.5400 0.5400 0.5400


Tax Rate Group weighted average0.4787 0.4634 0.4666 0.4852 0.5025 0.5209


Tax Rate State Wide0.6026 0.6026 0.6076 0.6271 0.6489 0.6504


Assessment -to-Sales Ratio98.77 99.43 79.71 79.71 82.00 92.31


Assessment -to-Sales Ratio Group Average104.42 99.84 88.12 87.54 85.35 87.96


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


Assessed Valuation adjusted for Assessed to Sales Ratio6,039,061,895 5,999,865,131 5,202,188,856 5,056,297,714 4,705,588,561 4,034,274,203


Tax Rate Adjusted0.3900 0.3926 0.4304 0.4304 0.4428 0.4985


Tax Rate Adjusted Group weighted average0.4998 0.4627 0.4112 0.4248 0.4289 0.4582


Tax Rate Adjusted Statewide0.6095 0.5913 0.5453 0.5592 0.5687 0.5941


Percent Collected99.50 99.69 99.48 99.50 99.27 98.08


Percent Collected Group weighted average95.81 95.49 95.85 96.23 96.48 96.09


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


Percent Collected Excluding Motor Vehicles99.71 99.90 99.86 99.89 99.77 98.81


Percent Collected Excluding Motor Vehicles Group weighted average96.61 96.35 96.74 97.19 97.55 97.24


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


Percent Collected Motor Vehicles Only 94.43 95.43 94.09 94.35 92.88 88.62


Percent Collected Motor Vehicles Only Group weighted average84.01 83.33 84.67 85.37 84.90 85.01


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


Tax Uncollected119,065 74,029 116,405 107,726 151,984


Tax Rate Equivalent0.0020 0.0012 0.0028 0.0027 0.0039 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group25,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Ratings:







Fitch







Moody'sAa2Aa2A1A1A2A2


S & PAAAAAA











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 Government10,695,000 12,645,000 14,560,000 16,460,000 18,020,000 19,650,000


Total10,695,000 12,645,000 14,560,000 16,460,000 18,020,000 19,650,000


Total Per Capita322 407 470 535 594 658


Total Per Capita for the Population Group163 180 185 207 270 255


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.1771%0.2108%0.2799%0.3255%0.3829%0.4871%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1400%0.1400%0.1300%0.1600%0.2200%0.2400%


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*3,882,1644,219,6603,151,230383,912419,926455,941


Total*3,882,1644,219,6603,151,230383,912419,926455,941


* 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*$3,882,164 4,219,6603,151,230383,912419,926455,941








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)417,953427,882496,975552,789485,330485,330


Article 42 (60% restricted)835,187853,037984,1371,096,289962,874962,874


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund

137,268124,754322,070322,070

Grants from Public School Building Bond Fund






NC Lottery Proceeds96,740137,842




Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts
1,274,937





Interest on public school debt proceeds1,982


6,0946,094

Unrestricted sources2,419,0852,326,9782,770,61711,507,3561,878,3261,878,326


Total Sources3,770,9475,020,6764,388,99713,281,1883,654,6943,654,694









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)

496,975552,789485,330485,330


Public school capital outlay417,953427,882




Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)206,177233,956984,1371,096,289962,874962,874


Public school capital outlay629,010619,081




Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)

137,268124,754322,070322,070


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)2,419,0852,303,059903,3109,637,893



Public school capital outlay:







From Capital Projects Funds44,938115,6151,0781,0781,1931,193


From General Fund and all other funds96,740137,8421,868,3851,868,3851,878,3261,878,326


Fair market value of assets donated to public school county







Total Uses3,813,9033,837,4354,391,15313,281,1883,649,7933,649,793









Sources of county funding over (under) uses of county funding-42,9561,183,241-2,156
4,9014,901









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 outlay1,209,92827,76529,92029,92026,09726,097









Equals: Ending Balance, June 30, Current Year






Total ending balance1,166,9721,211,00627,76429,92030,99830,998

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes







Unexpended proceeds from other sources restricted







for public school capital outlay1,166,9721,211,00627,76429,92030,99830,998









Additional Information:






Average daily membership3,6573,7303,8363,9003,9333,955

Adjusted unit-wide tax rate0.39000.39260.43040.43040.44280.4985

Weighted average adjusted unit-wide tax rate for population group0.49980.46270.41120.42480.42890.4582

Assessed valuation per student1,631,0591,599,3741,080,9871,033,429981,079941,603

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






Department of Revenue Lottery Allocation232,239468,865232,23965,48049,558








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year33,18931,09130,99130,75830,36029,880
1.5AGASB34Governmental Activities Assets67,388,94568,263,19666,565,55063,343,29359,321,37356,366,355
1.5BFISCAL Governmental Activities Liabilities17,988,64819,731,17221,721,54120,451,09221,096,07023,415,217
3.5ASUMMARYBusiness Type Activities Assets9,134,0398,543,8877,907,5897,270,3536,568,6705,814,915
3.5B
Business Type Activities Liabilties3,240,0293,160,5003,375,9903,421,5913,581,8103,231,449
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10PART 2Current Collections Of Unit Wide Levy23,466,96523,552,49222,220,15621,516,86620,555,80319,685,064
11TAXCurrent Collections of Special Tax District 2,139,2262,138,6541,951,8111,737,1871,580,8921,500,878
12REVENUESPrior Years' Levy Collections58,166122,740133,172240,475476,484381,186
13
Penalties and Interest123,744129,467143,706142,856171,550179,973
14
Collections of Tax Previously Written off





15
Animal Tax



177638
16
Deed Stamp Excise Tax139,304141,732143,683180,559217,144229,178
17
Real Property Transfer Tax313,878348,948294,740527,579768,937865,313
18
Scrap Tire Disposal Tax36,78834,26333,92341,52041,14733,899
18.1
Solid Waste Disposal Tax19,38919,46912,728


19
1% Local Government Option Sales Tax2,676,1792,279,8092,674,2003,085,7823,083,8902,989,372
20
1/2% Local Government Option Sales Tax (40)1,594,7011,578,5821,656,5821,842,6291,801,6771,617,767
21
1/2% Local Government Option Sales Tax (42)1,250,8031,261,5671,640,2281,827,1481,786,3491,604,790
21.1
1/2% Local Government Option Sales Tax (44)18,868119,925749,2551,478,5481,473,9181,392,011
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax321,041303,488307,018343,762320,835280,621
23
Prepared Food Tax





24
911 Charges

255,873179,363124,930125,811
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax14,3164,98912,00916,67917,6826,179
27
Privilege Licenses





28
Other Licenses121,162




29
Payments in Lieu of Taxes - US Forest Serv106,332114,948133,83663,14263,272190,022
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other194,080209,360204,536128,878129,533
32REVENUESEquitable Sharing of Fed. Forfeited Prop.





33
General Government1,75310,620



34
Public Safety69,875144,11652,66528,133106,13124,035
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation142,473146,304248,137132,692

38
Environmental Protection




1,681,941
39
Econ. & Phys. Dev. - Housing/Comm. Dev.42,248475,798



39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other




16,697
41
Human Services: Health318,267330,818257,588252,641297,766262,328
42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services3,677,5383,884,3063,748,1163,502,5953,342,1173,546,736
45
Human Services: All Other38,72230,000



46
Culture and Recreation34,12420,05424,74023,28915,631889,333
46.5STATENC Education Lottery Proceeds96,740137,842

232,239
47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues


331,124

50
Wireless Enhanced 911 Service Charges


76,512130,939119,694
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)255,869255,869



50.2
ETSF Interest Income9811,329



51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees37,66843,71351,35965,78852,56552,371
53
Public School Building Capital Fund

137,268124,754314,407322,070
54
Public School building bond fund





58
General Government

21,367

3,725
59
Public Safety

58,238148,508109,79339,451
60
Transportation87,09788,57793,22087,10984,33980,412
61
Environmental Protection41,818142,494316,602285,650334,239937,048
62
Econ. & Phys. Dev. - Housing/Community Dev

32,50834,263157,802204,306
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other15,98329,908110,864467,28355,373152,017
64
Human Services: Health 463,571510,060559,889448,750407,025337,469
65
Human Services: Mental Health

76,05075,00075,000
66
Human Services: Hospitals





67
Human Services: Social Services342,010380,365397,908379,640267,434228,399
68
Human Services: All Other148,484151,943180,021156,002158,338171,220
69
Culture and Recreation137,564366,13293,34399,90498,75394,773
70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government
19,51715,000


73
Public Safety6,450




74
Transportation2,136




75
Environmental Protection





76
Economic And Physical Development





77
Human Services: Health, Mental Hlt & Hosp
10,00048,28742,54951,65988,611
78
Human Services: Social Services





79
Human Services: All Other





80PERMITS Culture And Recreation10,6859,73512,26611,3708,3274,422
81& FEESBuilding Permits180,452208,632219,267366,793429,102340,913
82
Register of Deeds93,25393,05582,34985,97292,54893,550
83
Inspection Fees66,74277,16581,099135,663158,709125,990
84
Concealed Handgun Permits22,96517,87527,435


85
Other Permits1,4251,3256,6858,79512,2702,950
86SALES &Parking Revenues





87SERVICESRents and Royalties57,45153,04039,0209,0204,0202,220
88
Airport





89
Fire Protection Charges





90
Solid Waste1,100,9101,248,5751,291,0711,470,0361,387,3221,307,823
91
Ambulance and Rescue Squad Charges1,206,6261,134,1151,065,8291,130,409811,196667,830
92
Cemeteries





93
Recreation Service Revenues46,12145,06443,90440,17642,17345,821
94
Library Service Revenues34,67635,49538,27636,94926,53722,138
95
Other Cultural and Rec Service Revenues





96
Client and Third Party Payments - Health181,006214,346233,046362,365275,158347,833
97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv311,860303,979281,919229,628238,124193,250
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services1,646,470810,2821,494,0821,496,0851,335,1581,274,509
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds




6,094
104
Investment Earnings - All Other Funds76,069179,231783,2811,799,6281,844,6571,230,466
105
Special Assessments





106
Private Contributions and Other Donations26,52073,93252,52842,479303,9042,081,478
107
Sales of Materials and Fixed Assets30,570101,31392,29352,60549,900115,980
108
Sale of Real Property



1,25714,570
109
1 Cent and 5 Cent Bottle Tax8,492

3,0387,5557,531
110
Mixed Drink Surcharge





111
ABC Profit Distribution41,83260,05357,26468,86948,43443,401
112
Other Miscellaneous Revenues173,922149,453145,480165,891159,13582,943
113
Proceeds of the Sale of Bonds & Notes

2,900,000


114
Proceeds of Capital Leases & Install Purch
1,297,778



115
Other


50,000
337,500
116NON-REVFines and Forfeitures110,004135,887170,141222,186172,424175,030
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units4,318,5753,925,071



120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes-78,70930,770-26,6933,584

123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients35,351,55332,954,081



125APART 4Governing Body - Salaries & Wages48,43448,43448,54243,84044,84642,877
125BGENERALGoverning Body - Other Direct53,00152,70070,601107,73847,73227,986
125CGOVTGoverning Body - Construction


165,36913,856
125D
Governing Body - Purchase of P,P&E



251,334
126A
Administration - Salaries & Wages234,314236,711236,518226,719231,348226,161
126B
Administration - Other Direct699,333734,203737,134858,193851,088722,605
126C
Administration - Construction23,41827,40214,78153,998
427
126D
Administration - Purchase of P,P&E


20,683
13,157
127A
Elections - Salaries & Wages177,612173,293180,010177,307142,631139,611
127B
Elections - Other Direct147,108175,723139,103188,194111,669104,588
127C
Elections - Construction





127D
Elections - Purchase of P,P&E


5,336231,31825,927
128A
Finance - Salaries & Wages231,036223,275233,874225,533192,684182,423
128B
Finance - Other Direct163,989143,714154,831135,264128,01894,029
128C
Finance - Construction





128D
Finance - Purchase of P,P&E



6,200
129A
Taxes - Salaries & Wages470,131485,890503,610477,727440,262442,441
129B
Taxes - Other Direct370,839335,474412,019384,571282,854295,566
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E83,891




130A
Legal - Salaries & Wages





130B
Legal - Other Direct25,90640,974103,67659,98878,371214,199
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages174,526176,946176,946163,896149,527140,216
131B
Register of Deeds - Other Direct309,925312,728276,644380,756504,552528,768
131C
Register of Deeds - Construction





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





132A
Public Buildings - Salaries & Wages363,748361,808317,040310,154288,696253,880
132B
Public Buildings - Other Direct521,768485,366463,887412,389403,893371,766
132C
Public Buildings - Construction


426,87970,17132,861
132D
Public Buildings - Purchase of P,P&E13,950106,711121,215
5,99833,987
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct35,42029,43929,74029,12329,87329,647
133C
Court Facilities - Construction
77,5431,50042,389

133D
Court Facilities - Purchase of P,P&E5,957
15,0009,600

134A
Central Services - Salaries & Wages277,924276,674276,674265,880245,987204,803
134B
Central Services - Other Direct141,948142,176124,106135,077123,93185,287
134C
Central Services - Construction




72,538
134D
Central Services - Purchase of P,P&E12,235
6,42390,78239,410405,278
135A
Gen. Govt. All Other - Salaries & Wages





135B
Gen. Govt. All Other - Other Direct416,593-71,358375,670230,122745,451431,801
135C
Gen. Govt. All Other - Construction



32,682
135D
Gen. Govt. All Other - Purchase of P,P&E





136APUBLICSheriff & Communications - Salaries & Wages2,287,6552,333,6352,431,6302,227,3221,908,5621,824,038
136BSAFETYSheriff & Communications - Other Direct1,249,4141,208,2981,240,8521,256,4851,038,337839,260
136C
Sheriff & Communications - Construction



134,772
136D
Sheriff & Communications - Purchase of P,P&E212,31165,397283,223232,842234,886188,884
137A
Jail - Salaries & Wages1,133,2741,166,967678,109668,277512,174451,264
137B
Jail - Other Direct1,060,773982,128635,003624,150545,075407,491
137C
Jail - Construction


3,431,508174,0102,533,347
137D
Jail - Purchase of P,P&E





138A
Emergency Communications - Salaries & Wages

369,547361,453342,514302,075
138B
Emergency Communications - Other Direct

275,503264,361266,310266,750
138C
Emergency Communications - Construction



15,036
138D
Emergency Communications - Purchase of P,P&E

583,44237,191198,9516,875
138.1B
Emergency Telephone Service Fund (ETSF) Operation229,481685,624



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp
582,134



139A
Emergency Management - Salaries & Wages577,043171,830169,053169,421167,712159,055
139B
Emergency Management - Other Direct338,68092,97577,45884,44066,209100,040
139C
Emergency Management - Construction





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

35,246

24,983
140A
Fire - Salaries & Wages





140B
Fire - Other Direct



1,690,6731,544,192
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages237,187296,101339,159320,279320,205308,212
141B
Inspectors - Other Direct99,880113,041144,477149,914131,513111,713
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E

36,672

23,115
142A
Rescue Units - Salaries & Wages1,056,0391,066,9681,042,800982,462848,889813,455
142B
Rescue Units - Other Direct701,963668,010691,916673,699569,311511,197
142C
Rescue Units - Construction




52,051
142D
Rescue Units - Purchase of P,P&E149,798
111,177106,869116,705
143A
Animal Control - Salaries & Wages120,457138,558135,551111,927107,236104,572
143B
Animal Control - Other Direct68,00563,86665,74764,44656,94049,944
143C
Animal Control - Construction62,4675,49014,59036,9509,518
143D
Animal Control - Purchase of P,P&E



19,738
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct13,50026,00020,10019,00020,00010,600
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages





145B
Pub. Safety All Other - Other Direct

3,2002,372103,192
145C
Pub. Safety All Other - Construction66,8002,442,86812,955,426


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 & Wages203,147202,677201,206189,188184,613184,688
151B
Trans. All Other - Other Direct322,661294,514314,694304,345157,292140,538
151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E47,967
81,359

63,385
152AENVIRONSolid Waste - Salaries & Wages574,233562,721554,975566,589533,950527,784
152BMENTALSolid Waste - Other Direct686,613647,329742,509655,702760,855514,249
152CPROTECT.Solid Waste - Construction


2,437,814

152D
Solid Waste - Purchase of P,P&E37,662161,34090,96960,391126,320343,464
153A
Drainage & Watershed - Salaries & Wages80,33480,33482,97378,38874,63770,014
153B
Drainage & Watershed - Other Direct51,460185,561307,643191,920291,615432,855
153C
Drainage & Watershed - Construction



144,1232,130,183
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 & Wages161,817179,163179,582170,506162,886156,156
156BPHYSPlanning & Zoning - Other Direct56,72051,85052,59350,80747,62041,652
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages




25,744
157B
Economic Development - Other Direct559,227537,725724,269923,548621,197457,546
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct42,249475,79832,34931,917157,273205,264
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages92,18591,91284,77198,64997,00789,213
159B
Agriculture Expansion - Other Direct45,48858,11644,47939,09247,59785,190
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 & Wages





161B
Econ. Dev. All Other - Other Direct5,000
15,00015,000

161C
Econ. Dev. All Other - Construction





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





162AHUMANHealth - Salaries & Wages1,194,1031,157,9401,270,4991,193,4631,117,5661,067,931
162BSERVICESHealth - Other Direct647,686691,943772,111738,995767,142556,409
162C
Health - Construction

421,049354,72210,193
162D
Health - Purchase of P,P&E
5,57852,48318,979
6,678
163A
Mental Health - Salaries & Wages





163B
Mental Health - Other Direct99,26199,261175,311170,589184,05999,261
163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages2,181,9222,191,1862,194,2062,099,4771,971,0672,006,625
164B
Administration - Other Direct1,174,6141,269,6252,183,4712,067,0521,933,8851,763,960
164C
Administration - Construction


10,839

164D
Administration - Purchase of P,P&E
246,379

14,785
165B
Assistance Programs - Other Direct1,556,3951,701,2321,048,905868,393810,7591,292,684
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages13,74414,17113,54212,79510,105
168B
Other Human Services - Other Direct2,4962,6562,1822,3132,083761
168C
Other Human Services - Construction





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





169A
Legal Aid - Salaries & Wages





169B
Legal Aid - Other Direct





169C
Legal Aid - Construction





169D
Legal Aid - Purchase of P,P&E





170A
Human Serv. All Other - Salaries & Wages





170B
Human Serv. All Other - Other Direct576,566539,367555,054516,328499,583241,578
170C
Human Serv. All Other - Construction





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




6,310
171ACULTURE Recreation & Parks - Salaries & Wages278,981272,584282,022272,339243,578216,150
171BANDRecreation & Parks - Other Direct213,157208,318224,206210,499191,150166,759
171CRECREAT.Recreation & Parks - Construction219,475278,176
29410,6721,155
171D
Recreation & Parks - Purchase of P,P&E



32,5009,425
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 & Wages627,912625,377664,465619,983577,288472,445
174B
Libraries - Other Direct476,430436,995512,906462,200415,418358,171
174C
Libraries - Construction



83,2672,907,996
174D
Libraries - Purchase of P,P&E7,940
150,7056,200
5,569
175A
All Other - Salaries & Wages





175B
All Other - Other Direct30,99311,59321,47023,08620,00841,019
175CUTILITYAll Other - Construction


32,135

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


3,612

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 & Fees531,099586,000585,675905,710982,3131,055,820
178D
Public School - Principal2,094,1631,951,0151,936,0151,706,0151,666,0151,601,015
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees107,838116,03861,10686,8432,5054,807
181D
All Other - Principal193,333193,333102,4156,270

182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement

58,01660,36159,408
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement117,845121,255113,219103,44083,22880,828
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount2,433-12,316666,8511,345,9571,561,5911,502,127
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 - Amount261,401249,549249,134221,807198,190187,298
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount9,336,8838,758,7398,239,6437,648,5477,210,7136,621,722
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount1,188,6411,300,4201,869,4631,869,4632,034,5821,879,519
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount248,378248,378248,378207,161175,485171,730
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount49,05293,05093,0501,176,265144,75530,382
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount





196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount





197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount





198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount2,256,7152,134,4772,123,8981,852,568

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 vehicles22,666,29122,520,35320,891,47120,120,62519,226,90118,651,762
206OTHERCurrent year's levy -- Motor vehicles (only)949,2651,125,8451,473,8961,530,6241,500,9971,441,053
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles66,23022,56729,36721,19845,131221,763
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles52,83551,46287,03886,528106,853163,935
209
Percentage of Taxes Collected All Property %99.5099.6999.4899.5099.2798.08
210
Percentage of Taxes Collected Exclude Motor Vehicles %99.7199.9099.8699.8999.7798.81
211
Percentage of Taxes Collected Motor Vehicles %94.4395.4394.0994.3592.8888.62
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance26,68727,76428,84229,92030,99826,097
213B
Capital Rev Funds - Schools - Ending Balance25,60926,68727,76428,84229,920-1,847,328
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 Funds28,976,24928,304,78829,655,74938,858,17138,632,14332,297,128
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 Designated13,68613,24725,34422,88510,85011,983
220B
Opening Balance(s) White Goods Account Undesignated





221
Total Revenue Credited to white Goods Account21,4148,75812,009121,57930,54916,650
222A
Total Expenditures for Operations8,3148,3197,9497,5467,1896,738
222B
Total Expenditures for Capital Improvements

16,157111,57411,32511,045
222C
Expenditures for illegal dump cleanups1,754




223A
Ending Balance in White Goods Account Designated25,03213,686
25,34422,88510,850
223B
Ending Balance in White Goods Account Undesignated

13,247


224B
The Amount of White Goods Tax Actually Received9,2374,9899,66911,69812,5176,179
225B
Amount in 218 that would have been received if 100% eligible9,23710,0169,66911,69812,51711,721
226
Calculate Threshold Amount.2,3092,5042,4172,9253,1292,930
227
Total Tonnage of White Goods Scrap Metal Collected9697148161256281
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources45,574,24146,903,63349,861,40380,872,01051,168,78548,684,550
229BFISCALAmount - Subtract Refunding Debt Proceeds


15,810,000

229CSUMMARYAmount - Subtract Interfund Transfers In1,699,8811,248,9921,823,68317,381,0805,027,529
229D
Amount - Net Revenues Per AFIR43,874,36045,654,64148,037,72047,680,93046,141,25648,684,550


Calculated amount43,874,36045,654,64148,037,72047,680,93046,141,25648,684,550


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses45,023,83346,956,06759,583,92983,191,40046,741,25745,580,001
230B
Amount - Subtract Pymts to Refunded Debt Agent


15,668,889

230C
Amount - Subtract Interfund Transfers Out1,699,8811,248,9921,823,68317,381,0805,027,529
230D
Amount - Net Expenditures Per AFIR43,323,95245,707,07557,760,24650,141,43141,713,72845,580,001


Calculated amount43,323,95245,707,07557,760,24650,141,43141,713,72845,580,001


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 10OfficialGay V. Poor
951CERTI-TitleFinance Director
952FICATIONDate10/29/201110/25/201010/30/200911/11/200810/31/200711/29/2006
953
ContactGay V. Poor
954
TitleFinance Director
955
Telephone828-884-3104
956
Fax #828-884-3119



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County62.40%22.87%35.68%41.60%44.10%
Pop. Group27.66%22.65%23.66%24.71%26.25%
Statewide21.33%20.25%20.57%21.07%23.41%






Transylvania County




Population Group for 1999: 25,000 - 49,999

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Analysis of Property Tax

20072008200920102011
County99.27%99.50%99.48%99.69%99.50%
Pop. Group96.48%96.23%95.85%95.49%95.81%
Statewide97.45%97.38%97.13%97.15%97.19%






Transylvania County


Population Group for 1999: 25,000 - 49,999

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Analysis of General Obligation Debt

20072008200920102011
County594535470407322
Pop. Group270207185180163
Statewide796803842837809






Transylvania County


Population Group for 1999: 25,000 - 49,999

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Analysis of Revenue

20072008200920102011
Property Taxes699713725764712
Other Taxes10198979694
Sales Tax268268217169167
Sales & Services136155145124138
Intergovernmental214226222242189
Debt Proceeds0094420
Other Miscellaneous10290503122
Total1,5201,5501,5501,4681,322

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$23,648,875
$712
Other Taxes3,105,104
94
Sales Tax5,540,551
167
Sales & Services4,585,120
138
Intergovernmental6,272,468
189
Debt Proceeds0
0
Other Miscellaneous722,242
22
Total$43,874,360
$1,322





Population Group: 25,000 - 49,999

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$10,822,954
$326
Debt Service2,926,433
88
Human Services7,710,621
232
General Government5,003,006
151
Public Safety12,039,287
363
Other4,821,651
145
Total$43,323,952
$1,305




Population Group: 25,000 - 49,999


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Analysis of Expenditures by Object for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Salaries & Wages$12,797,758
$386
Capital Outlay943,871
28
Other Operating16,238,820
489
Public School Capital1,188,641
36
Public School Current9,336,883
281
Other2,817,979
85
Total$43,323,952
$1,305




Population Group: 25,000 - 49,999


Last Updated 3/25/2013 10:16:47 AM