North Carolina
Department of State Treasurer
Financial Information
Watauga County





Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Capital Resources and Expenditures for Schools | Annual Financial Information Report Detail
Financial Graphs and Comparisons | Download Excel 97 Version of Financial Summary

Institute of Government North Carolina Counties Web Site
Economic Development Information System (EDIS) County Profiles

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Go to Watauga County Map Page



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




Watauga County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$27,426,68427,431,50526,702,82726,000,63124,484,79423,233,814


Other Taxes4,275,6304,226,7374,095,9274,083,0413,974,5442,668,822


Sales Tax8,827,9529,098,52610,679,66212,424,19212,231,53811,327,346


Sales & Services4,602,8984,455,5474,671,0375,031,8634,517,6164,258,532


Intergovernmental8,229,2427,013,9776,061,4995,667,0715,005,4696,291,469


Debt Proceeds135,2901,785,2742,600,000001,500,000


Other Miscellaneous2,016,3251,832,2312,321,7252,215,4912,276,5702,830,406


Total$55,514,02155,843,79757,132,67755,422,28952,490,53152,110,389










Expenditures by Function







Education$19,626,84632,716,94047,344,42924,573,59011,496,34311,142,536


Debt Service8,348,9968,158,0498,359,78410,831,1143,353,3022,965,705


Human Services7,145,5997,129,1207,584,2797,657,4537,602,7547,518,811


General Government8,258,2148,390,3948,670,0789,446,1769,955,82510,379,316


Public Safety10,587,36110,463,34010,379,0679,910,3868,837,01210,281,384


Other7,726,8167,101,52610,459,8278,432,9146,084,0947,594,283


Total$61,693,83273,959,36992,797,46470,851,63347,329,33049,882,035










Expenditures by Object







Salaries & Wages$14,911,10114,783,08415,097,53414,297,88013,110,75712,283,992


Capital Outlay2,385,9252,083,8115,415,4644,818,0243,812,9597,826,740


Other Operating19,501,12819,163,72019,470,82921,192,01715,633,66514,438,556


Public School Capital7,850,68020,781,83934,542,21112,972,684797,8031,402,511


Public School Current10,985,31511,066,25111,150,73410,572,4929,740,6689,076,117


Other6,059,6836,080,6647,120,6926,998,5364,233,4784,854,119


Total$61,693,83273,959,36992,797,46470,851,63347,329,33049,882,035










Per Capita Revenues by Source







Property Taxes$535605590581564541


Other Taxes839390919262


Sales Tax172201236278282264


Sales & Services909810311310499


Intergovernmental160155134127115147


Debt Proceeds339570035


Other Miscellaneous394051505266


Total$1,0821,2311,2611,2401,2091,214










Per Capita Expenditures by Function







Education$3827201,046550265260


Debt Service1631801842427769


Human Services139157167171175175


General Government161185191211229242


Public Safety206231229222204239


Other151157231189140177


Total$1,2021,6302,0481,5851,0901,162










Per Capita Expenditures by Object







Salaries & Wages$291326333320302286


Capital Outlay464611910888182


Other Operating380422431473360337


Public School Capital1534587622901833


Public School Current214244246237224211


Other11813415715798113


Total$1,2021,6302,0481,5851,0901,162










Group Average Per Capita Revenues by Source







Property Taxes$527$618$549$560$528$504


Other Taxes555956636267


Sales Tax121167192238233216


Sales & Services139176170202185182


Intergovernmental254277235238222230


Debt Proceeds1269290124116215


Other Miscellaneous393754697873


Total$1,261$1,426$1,346$1,494$1,424$1,487










Group Average Per Capita Expenditures by Function







Education$341$356$369$338$332$316


Debt Service118138128124104104


Human Services280298297354340336


General Government97131141146136127


Public Safety243294294283257232


Other192271238256236213


Total$1,271$1,488$1,467$1,501$1,405$1,328










Group Average Per Capita Expenditures by Object







Salaries & Wages$322$386$352$371$325$307


Capital Outlay97129157159143112


Other Operating471566517537516506


Public School Capital10310112998116112


Public School Current204228209213196185


Other7478103123109106


Total$1,271$1,488$1,467$1,501$1,405$1,328











Number of Reporting (AFIR) Counties in Group252022212323


Average Population of Group69,76637,67837,48436,93237,49437,026








General Fund
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201120102009200820072006

General Fund revenues$44,989,341 45,100,992 45,423,837 46,608,342 44,931,835 43,201,845

General Fund expenditures45,860,429 45,895,073 48,058,869 50,192,709 39,945,143 40,390,413

Operating transfers in403,792 6,117,019 10,652,151 11,843,637 1,741,660 3,549,079

Operating transfers out497,790 7,521,795 5,559,700 10,804,839 4,559,855 5,046,129

Proceeds from capital leases and installment purchases0 1,785,274 0 0 0 1,500,000

Other items0 0 0 0 0 0

Excess of revenues and other sources over (under) expenditures and other uses($965,086)(413,583)2,457,419 (2,545,569)2,168,497 2,814,382










Fund balance available (FBA):







In dollars$18,553,441 17,487,284 18,175,337 13,649,919 16,547,339 13,943,551


FBA as a % of GF Net Expenditures:







Unit's FBA %40.02%33.87%33.90%22.38%37.18%31.74%


Group weighted average FBA %26.27%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)26 22 22 22 23 23








Enterprise Funds:
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Solid Waste













Combined financial results:







Working capital$0 $2,802,937 $2,164,388 $2,764,996 $3,226,766 $3,267,212


Net income0 301,173 (292,682)(15,159)(9,647)361,288


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year51,326 45,377 45,319 44,696 43,410 42,934


Population Group50,000 - 99,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Cash & Investments at June 30th29,000,200 34,852,209 49,960,596 87,352,091 28,946,946 27,905,675


Investment Earnings89,417 101,307 741,735 1,036,774 1,159,516 794,246


Tax Rate Equivalent0.0010 0.0012 0.0086 0.0124 0.0149 0.0137


Tax Rate Equivalent Group weighted average0.0026 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 2006 2006 2006 2006 2006 2002


January 1, Prior Year Assessed Valuation8,755,822,288 8,737,294,961 8,638,107,274 8,343,937,556 7,805,843,783 5,813,664,137


Tax Rate0.3130 0.3130 0.3130 0.3130 0.3130 0.3950


Tax Rate Group weighted average0.5831 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 Ratio97.91 91.01 78.38 78.38 97.53 76.49


Assessment -to-Sales Ratio Group Average98.25 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 Ratio8,942,725,246 9,600,368,049 11,020,805,402 10,645,493,182 8,003,530,999 7,600,554,500


Tax Rate Adjusted0.3065 0.2849 0.2453 0.2453 0.3053 0.3021


Tax Rate Adjusted Group weighted average0.5729 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 Collected97.21 97.42 97.01 97.87 98.23 98.32


Percent Collected Group weighted average96.18 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 Vehicles97.54 97.69 97.32 98.23 98.63 98.82


Percent Collected Excluding Motor Vehicles Group weighted average97.05 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 89.04 90.93 90.18 90.45 90.84 91.30


Percent Collected Motor Vehicles Only Group weighted average85.56 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 Uncollected766,281 703,294 807,178 556,701 433,267


Tax Rate Equivalent0.0088 0.0080 0.0093 0.0067 0.0056 0.0000










Debt Information2011 2010 2009 2008 2007 2006


Population Group50,000 - 99,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,99925,000 - 49,999


Ratings:







Fitch







Moody'sAa2Aa2A1A1A1A1


S & PAAAAAA-AA-AA











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$193,190 250,233 312,656 375,618 439,656 504,770


General Government4,601,810 5,819,767 7,092,344 8,379,382 9,680,344 11,000,230


Total4,795,000 6,070,000 7,405,000 8,755,000 10,120,000 11,505,000


Total Per Capita93 134 163 196 233 268


Total Per Capita for the Population Group346 180 185 207 270 255


Total Per Capita Statewide809 837 842 803 796 717


Total per Assessed Valuation Adjusted for Current Year Sales0.0536%0.0632%0.0672%0.0822%0.1264%0.1514%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.3800%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*69,101,58872,671,94174,797,99375,626,05513,612,3757,690,310


Total*69,101,58872,671,94174,797,99375,626,05513,612,3757,690,310


* 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*$69,101,588 72,671,94174,797,99375,626,05513,612,3757,690,310








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)560,350545,030582,718632,991559,683559,683


Article 42 (60% restricted)1,463,4751,286,7451,160,7761,247,8211,104,8681,104,868


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund
679,422168,616
412,923412,923

Grants from Public School Building Bond Fund






NC Lottery Proceeds874,980
437,920



Net proceeds from public school debt financing:







General obligation bonds







Installment purchase contracts
1,290,274
70,000,000



Interest on public school debt proceeds28812,265261,242213,582


Unrestricted sources4,908,30020,685,330797,974
1,128,1261,128,126


Total Sources7,807,39324,499,0663,409,24672,094,3943,205,6003,205,600









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)560,350545,030582,718632,991559,683559,683


Public school capital outlay


1,440,319


Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)1,463,4751,286,7451,160,7761,247,8211,104,8681,104,868


Public school capital outlay






Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay
679,422168,616
412,923412,923

Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)4,324,1424,682,4034,929,5346,936,000138,538138,538


Public school capital outlay:







From Capital Projects Funds7,442,86619,814,87433,137,70111,532,365



From General Fund and all other funds407,814
1,235,894
989,588989,588


Fair market value of assets donated to public school county







Total Uses14,198,64727,008,47441,215,23921,789,4963,205,6003,205,600









Sources of county funding over (under) uses of county funding-6,391,254-2,509,408-37,805,99350,304,898










Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes

29,6251,469,9441,469,9441,469,944

Unexpended proceeds from other sources restricted







for public school capital outlay7,382,11920,348,23851,745,221444









Equals: Ending Balance, June 30, Current Year






Total ending balance990,86517,838,83013,939,22850,304,90244

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes

29,62529,6251,469,9441,469,944


Unexpended proceeds from other sources restricted







for public school capital outlay990,86517,838,83013,939,22851,745,22144









Additional Information:






Average daily membership4,4424,4324,5754,6124,6074,563

Adjusted unit-wide tax rate0.30650.28490.24530.24530.30530.3021

Weighted average adjusted unit-wide tax rate for population group0.57290.46270.41120.42480.42890.4582

Assessed valuation per student1,971,1441,971,4111,888,1111,809,1801,694,3441,274,088

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






Department of Revenue Lottery Allocation272,209556,110272,20978,09558,087








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year51,32645,37745,31944,69643,41042,934
1.5AGASB34Governmental Activities Assets179,230,220184,575,146148,468,248149,340,80376,803,83562,670,306
1.5BFISCAL Governmental Activities Liabilities76,646,60382,603,19386,930,54391,072,67126,226,87221,290,216
3.5ASUMMARYBusiness Type Activities Assets8,760,8548,159,5848,108,8008,494,4978,470,3438,368,270
3.5B
Business Type Activities Liabilties537,545501,785747,965847,400808,087696,367
6.5A
Fiduciary Funds Assets722,51949,24134,652365,861258,856257,595
6.5B
Fiduciary Funds Liabilties51,61449,24134,652365,861258,856257,595
10PART 2Current Collections Of Unit Wide Levy26,712,34026,606,34026,203,05225,540,93624,056,95822,743,850
11TAXCurrent Collections of Special Tax District 2,639,5882,648,3812,547,0292,042,2851,702,4471,294,585
12REVENUESPrior Years' Levy Collections557,711657,812379,447355,489326,787370,794
13
Penalties and Interest156,633167,353120,328104,206101,049119,170
14
Collections of Tax Previously Written off





15
Animal Tax



177887
16
Deed Stamp Excise Tax287,153317,805354,128608,690780,549781,257
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax53,69250,10447,32048,77146,17943,823
18.1
Solid Waste Disposal Tax23,81023,880



19
1% Local Government Option Sales Tax4,536,6624,726,7775,293,0665,945,9055,819,3985,533,093
20
1/2% Local Government Option Sales Tax (40)1,867,8341,816,7671,942,3942,109,9712,093,4111,865,610
21
1/2% Local Government Option Sales Tax (42)2,439,1252,144,5741,934,6272,079,7022,064,3171,841,446
21.1
1/2% Local Government Option Sales Tax (44)-15,669410,4081,509,5752,288,6142,254,4122,087,197
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax821,075730,718778,309821,796728,144
23
Prepared Food Tax





24
911 Charges


128,021259,105253,636
25
Gross Receipts Tax on Short Term Leased Vehicles37,55639,32534,94230,40234,03030,278
26
White Goods Disposal Tax13,48114,64714,05116,72618,03316,903
27
Privilege Licenses





28
Other Licenses399,275401,877320,148386,350405,880247,453
29
Payments in Lieu of Taxes - US Forest Serv54157230,04013,18213,34913,276
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other22,71922,538



32REVENUESEquitable Sharing of Fed. Forfeited Prop.2,1231,52329,954100,788

33
General Government1,000



22,338
34
Public Safety35,01370,658

49,991
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection249,830

142,512

39
Econ. & Phys. Dev. - Housing/Comm. Dev.623,598214,38868,40493,036630,0691,792,944
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other





41
Human Services: Health





42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services
151,142



45
Human Services: All Other381,156418,321



46
Culture and Recreation





46.5STATENC Education Lottery Proceeds874,98096,509437,920


47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax14,65413,799


76,870
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues648,991596,977327,171387,814

50
Wireless Enhanced 911 Service Charges

398,243250,160146,463118,229
50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)388,212388,212



50.2
ETSF Interest Income1,9191,523



51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees211,464206,536225,842236,992226,544264,492
53
Public School Building Capital Fund
679,422168,616


54
Public School building bond fund





58
General Government32,1135,74067,751

2,321
59
Public Safety262,401261,995173,191155,361197,227203,280
60
Transportation135,780165,893154,745143,691132,06691,971
61
Environmental Protection280,176152,15065,49214,56717,702
62
Econ. & Phys. Dev. - Housing/Community Dev


81,93337,02333,673
62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other


290,632
25,000
64
Human Services: Health





65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services3,412,4933,037,7103,166,4083,092,6542,621,6942,824,700
68
Human Services: All Other22,79619,603493,462565,625590,217771,575
69
Culture and Recreation455,000




70LOCALOther State Intergov.

2,6492,3242,324
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government126,839490,69045,00089,80044,80044,800
73
Public Safety
1,500



74
Transportation




6,000
75
Environmental Protection9,098
2,700


76
Economic And Physical Development

200,000
290,000
77
Human Services: Health, Mental Hlt & Hosp
16,5763,9116,0006,000
78
Human Services: Social Services23,564




79
Human Services: All Other12,782




80PERMITS Culture And Recreation





81& FEESBuilding Permits





82
Register of Deeds325,771318,409341,061412,365488,549477,548
83
Inspection Fees189,241182,348227,359321,125417,926334,766
84
Concealed Handgun Permits31,93526,88844,44722,56016,06014,722
85
Other Permits2253,7108,79834,91741,96011,992
86SALES &Parking Revenues





87SERVICESRents and Royalties59,29061,36340,16947,33548,83755,279
88
Airport





89
Fire Protection Charges4,0803,3253,1223,9484,72210,792
90
Solid Waste3,841,1043,765,5403,913,4994,247,8973,789,4193,683,391
91
Ambulance and Rescue Squad Charges





92
Cemeteries





93
Recreation Service Revenues285,409278,675298,768291,030332,516323,476
94
Library Service Revenues





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 Serv19,42411,250



99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services393,591335,394415,479441,653342,122185,594
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds89,417101,307741,7351,036,7741,159,516794,246
105
Special Assessments





106
Private Contributions and Other Donations421,20516,57646,753301,04116,5211,044,840
107
Sales of Materials and Fixed Assets604,473312,87828,85021,82724,31933,543
108
Sale of Real Property
300,800



109
1 Cent and 5 Cent Bottle Tax18,29318,30218,81318,27418,54518,047
110
Mixed Drink Surcharge





111
ABC Profit Distribution





112
Other Miscellaneous Revenues335,765551,013293,67628,60875,174100,702
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch135,2901,785,2742,600,000

1,500,000
115
Other

570,23318,00018,000
116NON-REVFines and Forfeitures317,925348,370371,589370,134429,490369,398
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units169,799102,01192,859107,98396,532
120
Utilities Customers' Deposits





121
Deposits Other Than Utility614




122
Prepaid Taxes
29813,94327,36811,666157,748
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients

29,275,63126,009,24425,396,319
125APART 4Governing Body - Salaries & Wages52,52452,471



125BGENERALGoverning Body - Other Direct4,5397,00054,61762,14958,34846,662
125CGOVTGoverning Body - Construction





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





126A
Administration - Salaries & Wages422,883403,739406,885373,518342,144311,701
126B
Administration - Other Direct8,2318,7009,98812,74513,16449,406
126C
Administration - Construction





126D
Administration - Purchase of P,P&E




1,919
127A
Elections - Salaries & Wages176,910175,401213,822175,130158,846148,035
127B
Elections - Other Direct119,09691,18897,806107,52469,538100,347
127C
Elections - Construction





127D
Elections - Purchase of P,P&E

39,771
32,03433,141
128A
Finance - Salaries & Wages267,810338,554383,865372,781358,564308,176
128B
Finance - Other Direct60,01666,11348,50456,03551,43170,821
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages1,204,1721,284,3531,301,4361,208,4481,137,455968,391
129B
Taxes - Other Direct114,22794,038168,850118,298128,214233,319
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E221,50093,432295,58818,6214,04638,190
130A
Legal - Salaries & Wages





130B
Legal - Other Direct38,53843,40740,64241,09071,07444,775
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages370,041387,679414,713378,368341,077327,007
131B
Register of Deeds - Other Direct87,51892,79575,91382,819105,20357,505
131C
Register of Deeds - Construction





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


68,020
13,670
132A
Public Buildings - Salaries & Wages853,878957,8411,022,6141,131,5691,042,877947,600
132B
Public Buildings - Other Direct1,044,7471,000,8351,012,104918,106889,069848,861
132C
Public Buildings - Construction


2,511,6172,185,9681,031,919
132D
Public Buildings - Purchase of P,P&E741,432557,615938,52117,693168,35631,820
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct6641,7231,45261,8226,5528,545
133C
Court Facilities - Construction





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


45,227

134A
Central Services - Salaries & Wages




237,028
134B
Central Services - Other Direct




196,696
134C
Central Services - Construction





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




134,421
135A
Gen. Govt. All Other - Salaries & Wages331,721280,332277,120237,551240,182
135B
Gen. Govt. All Other - Other Direct1,952,1021,499,7401,767,1571,345,6512,426,168525,179
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E185,665953,43898,710101,394125,5153,664,182
136APUBLICSheriff & Communications - Salaries & Wages3,047,8472,902,3102,377,9642,133,9921,941,1612,146,885
136BSAFETYSheriff & Communications - Other Direct294,010342,780298,181309,574277,271345,368
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E180,91922,256221,453268,285162,226272,532
137A
Jail - Salaries & Wages1,294,0761,261,3901,243,0771,176,6951,019,900892,814
137B
Jail - Other Direct450,940599,866445,011585,148505,044465,336
137C
Jail - Construction



150,7991,901,466
137D
Jail - Purchase of P,P&E

7,747

16,284
138A
Emergency Communications - Salaries & Wages

504,566482,246352,109
138B
Emergency Communications - Other Direct

334,952252,05429,890251,614
138C
Emergency Communications - Construction





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

65,62539,18828,448323,831
138.1B
Emergency Telephone Service Fund (ETSF) Operation273,569251,811



138.1C
Emergency Telephone Service Fund (ETSF) Construction





138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp
22,454



139A
Emergency Management - Salaries & Wages218,416218,813220,392188,978195,256190,318
139B
Emergency Management - Other Direct392,246401,997101,90868,430180,50577,158
139C
Emergency Management - Construction





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

31,36026,708232,52327,566
140A
Fire - Salaries & Wages





140B
Fire - Other Direct




306,525
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages533,666526,895647,210622,389537,911499,896
141B
Inspectors - Other Direct25,01143,223131,84574,07657,08583,985
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E


56,114
19,095
142A
Rescue Units - Salaries & Wages





142B
Rescue Units - Other Direct102,000102,000102,000118,00087,00077,000
142C
Rescue Units - Construction





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





143A
Animal Control - Salaries & Wages102,489103,542123,796142,996138,330132,109
143B
Animal Control - Other Direct24,49931,76643,88448,14931,92117,890
143C
Animal Control - Construction





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


17,3312,68016,800
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct19,30025,00035,50022,20021,00018,700
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 Direct875,687853,951791,412841,799784,620812,396
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 Direct147,646161,698197,872136,368134,804108,578
151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages1,245,2931,204,5551,156,7091,068,016936,751871,572
152BMENTALSolid Waste - Other Direct2,382,4732,584,5772,820,9283,048,6642,719,2982,687,031
152CPROTECT.Solid Waste - Construction





152D
Solid Waste - Purchase of P,P&E391,938220,228421,945876,011160,973260,941
153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct





153C
Drainage & Watershed - Construction




23,094
153D
Drainage & Watershed - Purchase of P,P&E


141,949241,402
154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages106,759104,665103,18892,13286,769
155B
Environ. All Other - Other Direct266,381243,06314,66211,0078,707
155C
Environ. All Other - Construction



290,000
155D
Environ. All Other - Purchase of P,P&E



1,467
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 & Wages





157B
Economic Development - Other Direct59,10337,51275,22884,61828,013
157C
Economic Development - Construction





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

3,200,000


158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct





158C
Community Development - Construction614,095214,38868,404557,949

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





159A
Agriculture Extension - Salaries & Wages220,907201,305196,841214,712195,635152,145
159B
Agriculture Expansion - Other Direct15,90415,28517,06416,24817,51015,944
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




84,425
161B
Econ. Dev. All Other - Other Direct




2,156,386
161C
Econ. Dev. All Other - Construction





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




1,440
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





163C
Mental Health - Construction





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





164A
Administration - Salaries & Wages2,686,6462,555,7112,573,4482,426,6482,292,8302,170,048
164B
Administration - Other Direct487,396418,357359,787320,953329,964318,033
164C
Administration - Construction





164D
Administration - Purchase of P,P&E

26,34038,50518,255
165B
Assistance Programs - Other Direct1,395,2631,505,0661,567,6111,098,2212,746,7991,049,358
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages107,229105,278103,97897,588
122,212
168B
Other Human Services - Other Direct2,8253,1374,1372,873
2,554
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 & Wages914,710971,8181,062,8551,055,6141,121,7441,115,966
170B
Human Serv. All Other - Other Direct238,361232,038252,563259,038254,059255,623
170C
Human Serv. All Other - Construction



1,626
170D
Human Serv. All Other - Purchase of P,P&E


1,553
3,826
171ACULTURE Recreation & Parks - Salaries & Wages753,124746,432763,055718,509671,216657,664
171BANDRecreation & Parks - Other Direct156,742142,100135,312150,876149,751150,025
171CRECREAT.Recreation & Parks - Construction50,376




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


31,8596,64110,603
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 & Fees2,693,9402,929,1783,073,028999,8831,385,000459,817
178D
Public School - Principal3,654,0273,585,0003,600,0008,301,000561,4301,343,272
179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees269,134299,294312,457258,840298,581282,368
181D
All Other - Principal1,731,8951,344,5771,374,2991,271,3911,108,291880,248
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 28,52419,56620,74929,84228,56028,560
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement84,57485,33983,40676,52669,80162,671
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount11,78229,981565,9901,128,859
1,241,035
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount168,323155,174176,555141,121
267,672
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount288,443284,746
231,094
163,920
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount10,985,31511,066,25111,150,73410,572,4929,740,6689,076,117
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount7,850,68020,781,83934,542,21112,972,684797,8031,402,511
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount790,851790,851761,754800,480690,933655,408
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount
77,999889,730227,934266,9398,500
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount541,127565,127584,413556,584530,080504,838
196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount303,494302,687306,602298,802307,397303,726
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount495,000495,000510,310462,200435,157414,435
198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount2,639,5882,648,3812,547,0292,329,6662,002,9721,294,585
199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - RecipientWATAUGA DISTRWATAUGA COUNTY DISTRICT U TOURISM DEVELOPMENT AUTHORITYWATAUGA COUNTY DISTRICT U TOURISM DEVELOPMENT AUTHORITYWatauga County District U Tourism Development Authority

200B
Other - Item Number420420



200C
Other - Amount821,075730,718778,309821,796

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 vehicles26,435,04526,228,70725,841,60824,881,91723,225,91521,597,388
206OTHERCurrent year's levy -- Motor vehicles (only)1,048,9651,080,9271,168,3741,215,7201,264,3101,535,744
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles651,345605,271692,419440,547317,455255,699
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles114,93698,023114,759116,154115,812133,583
209
Percentage of Taxes Collected All Property %97.2197.4297.0197.8798.2398.32
210
Percentage of Taxes Collected Exclude Motor Vehicles %97.5497.6997.3298.2398.6398.82
211
Percentage of Taxes Collected Motor Vehicles %89.0490.9390.1890.4590.8491.30
212
Total Amount of Exp for Salaries & Wages





213A
Capital Rev Funds - Schools - Beginning Balance





213B
Capital Rev Funds - Schools - Ending Balance





214A
Capital Rev Funds - Hosp - Beginning Balance





214B
Capital Rev Funds - Hosp - Ending Balance





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





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





215CINVESTCash On Hand & in Bank - All Other Funds29,000,20034,852,20949,960,59687,352,09128,946,94627,905,675
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

-34,721


220B
Opening Balance(s) White Goods Account Undesignated-43,055-50,801
-41,273-56,055-61,935
221
Total Revenue Credited to white Goods Account35,52744,33134,26251,18943,87044,025
222A
Total Expenditures for Operations41,62136,58550,34244,63729,08838,145
222B
Total Expenditures for Capital Improvements





222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated


-34,721

223B
Ending Balance in White Goods Account Undesignated-49,149-43,055-50,801
-41,273-56,055
224B
The Amount of White Goods Tax Actually Received13,48114,64714,05116,726
16,903
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected4264754157079551,068
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources56,415,60371,031,49271,542,86786,846,84161,931,53660,784,291
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In901,58215,187,69514,394,65931,424,5529,441,0058,673,902
229D
Amount - Net Revenues Per AFIR55,514,02155,843,79757,148,20855,422,28952,490,53152,110,389


Calculated amount55,514,02155,843,79757,132,67755,422,28952,490,53152,110,389


Amounts in AGREEMENT??YesYesNoYesYesYes


Difference

15,531


230A
Amount - Total Expend & Other Financing Uses62,595,41489,147,064107,192,123102,276,18556,770,33558,555,937
230B
Amount - Subtract Pymts to Refunded Debt Agent





230C
Amount - Subtract Interfund Transfers Out901,58215,187,69514,394,65931,424,5529,441,0058,673,902
230D
Amount - Net Expenditures Per AFIR61,693,83273,959,36992,797,46470,851,63347,329,33049,882,035


Calculated amount61,693,83273,959,36992,797,46470,851,63347,329,33049,882,035


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 10OfficialMARGARET PIER
951CERTI-TitleFINANCE DIREC
952FICATIONDate12/21/201111/30/201012/04/200901/13/200901/04/200712/27/2005
953
ContactMARGARET PIER
954
TitleFINANCE DIREC
955
Telephone828-265-8007
956
Fax #828-265-8006



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County37.18%22.38%33.90%33.87%40.02%
Pop. Group27.66%22.65%23.66%24.71%26.27%
Statewide21.33%20.25%20.57%21.07%23.41%






Watauga County




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

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Analysis of Property Tax

20072008200920102011
County98.23%97.87%97.01%97.42%97.21%
Pop. Group96.48%96.23%95.85%95.49%96.18%
Statewide97.45%97.38%97.13%97.15%97.19%






Watauga County


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

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Analysis of General Obligation Debt

20072008200920102011
County23319616313493
Pop. Group270207185180346
Statewide796803842837809






Watauga County


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

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Analysis of Revenue

20072008200920102011
Property Taxes564581590605535
Other Taxes9291909383
Sales Tax282278236201172
Sales & Services1041131039890
Intergovernmental115127134155160
Debt Proceeds0057393
Other Miscellaneous5250514039
Total1,2091,2401,2611,2311,082

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$27,426,684
$535
Other Taxes4,275,630
83
Sales Tax8,827,952
172
Sales & Services4,602,898
90
Intergovernmental8,229,242
160
Debt Proceeds135,290
3
Other Miscellaneous2,016,325
39
Total$55,514,021
$1,082





Population Group: 25,000 - 49,999

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$19,626,846
$382
Debt Service8,348,996
163
Human Services7,145,599
139
General Government8,258,214
161
Public Safety10,587,361
206
Other7,726,816
151
Total$61,693,832
$1,202




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$14,911,101
$291
Capital Outlay2,385,925
46
Other Operating19,501,128
380
Public School Capital7,850,680
153
Public School Current10,985,315
214
Other6,059,683
118
Total$61,693,832
$1,202




Population Group: 25,000 - 49,999


Last Updated 3/25/2013 10:17:36 AM