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



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




Yancey County





County Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Taxes$11,317,12411,368,12810,963,7447,896,7597,655,6367,270,533


Other Taxes1,368,5041,300,8721,551,1201,139,3301,124,6381,049,566


Sales Tax2,579,9632,578,6863,839,1274,267,4754,166,3083,808,106


Sales & Services494,285435,883620,684586,106456,086463,608


Intergovernmental5,282,1904,319,6224,879,9854,161,0104,405,9689,398,220


Debt Proceeds01,970,000021,99500


Other Miscellaneous404,693221,804370,670643,5172,408,8461,095,462


Total$21,446,75922,194,99522,225,33018,716,19220,217,48223,085,495










Expenditures by Function







Education$4,289,2374,091,3855,267,0273,804,9663,505,3883,542,913


Debt Service1,414,488156,466223,865429,4891,467,337980,923


Human Services4,594,8714,857,3575,828,6035,688,4175,348,3576,050,496


General Government2,155,3972,019,5622,180,6212,156,9271,792,8721,621,140


Public Safety5,064,2244,682,0034,591,0144,137,8683,942,0914,748,042


Other4,305,8923,738,8903,977,8303,302,4593,568,4338,000,820


Total$21,824,10919,545,66322,068,96019,520,12619,624,47824,944,334










Expenditures by Object







Salaries & Wages$4,783,6404,704,7414,717,4224,117,3293,999,6823,911,895


Capital Outlay611,648440,9391,123,3341,398,3211,565,1336,889,047


Other Operating11,657,7429,817,4169,758,2208,608,7619,003,9128,922,726


Public School Capital784,450582,3071,750,888961,228951,474937,100


Public School Current3,218,2673,222,5583,229,6192,568,2382,304,1142,376,013


Other768,362777,7021,489,4771,866,2491,800,1631,907,553


Total$21,824,10919,545,66322,068,96019,520,12619,624,47824,944,334










Per Capita Revenues by Source







Property Taxes$635613591426417400


Other Taxes777083616158


Sales Tax145139206230227210


Sales & Services282333322526


Intergovernmental297233262224240518


Debt Proceeds01060100


Other Miscellaneous2312203513160


Total$1,2051,1961,1951,0091,1011,272










Per Capita Expenditures by Function







Education$242221283205190195


Debt Service79812238054


Human Services258262314307291333


General Government1211091171169889


Public Safety284252247223215262


Other242202214178194441


Total$1,2261,0541,1871,0521,0681,374










Per Capita Expenditures by Object







Salaries & Wages$269254254222218216


Capital Outlay3424607585380


Other Operating655529525464490490


Public School Capital443194525252


Public School Current181174174138125131


Other43428010198105


Total$1,2261,0541,1871,0521,0681,374










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$18,633,080 18,102,790 20,154,982 16,711,590 15,760,773 15,650,513

General Fund expenditures17,898,615 17,086,656 19,971,130 16,911,562 16,379,981 16,894,251

Operating transfers in0 69,761 0 0 0 22,015

Operating transfers out101,329 441,482 164,040 120,974 248,747 2,350,206

Proceeds from capital leases and installment purchases0 0 0 21,995 0 400,000

Other items0 0 0 203,028 1,843,547 0

Excess of revenues and other sources over (under) expenditures and other uses$633,136 644,413 19,812 (95,923)975,592 (3,171,929)










Fund balance available (FBA):







In dollars$390,488 284,595 (2,001,398)(1,444,693)(1,368,144)(1,805,445)


FBA as a % of GF Net Expenditures:







Unit's FBA %2.17%1.62%-9.94%-8.49%-8.23%-9.58%


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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Landfill













Combined financial results:







Working capital$0 $0 $0 $0 $0 $0


Net income0 0 0 0 0 0


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year17,802 18,551 18,592 18,550 18,368 18,152


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


Cash & Investments at June 30th2,414,569 2,737,743 284,623 300,390 49,601 186,686


Investment Earnings12,214 9,995 20,766 45,526 34,042 56,647


Tax Rate Equivalent0.0005 0.0004 0.0008 0.0027 0.0022 0.0038


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 2008 2008 2008 2000 2000 2000


January 1, Prior Year Assessed Valuation2,620,551,510 2,627,233,723 2,601,974,395 1,663,986,417 1,577,600,803 1,473,702,648


Tax Rate0.4500 0.4500 0.4500 0.5000 0.5000 0.5000


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 Ratio100.22 95.07 99.74 99.74 66.87 75.91


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 Ratio2,614,798,952 2,763,472,939 2,608,757,164 1,668,324,060 2,359,205,627 1,941,381,436


Tax Rate Adjusted0.4510 0.4278 0.4488 0.4987 0.3344 0.3796


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 Collected92.61 92.83 93.03 95.19 95.79 95.15


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 Vehicles93.20 93.45 93.80 96.80 97.37 96.92


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 82.45 82.32 81.53 80.89 81.36 79.48


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 Uncollected868,331 832,344 803,322 388,321 320,941


Tax Rate Equivalent0.0331 0.0317 0.0309 0.0233 0.0203 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's







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 Government0 0 0 0 0 0


Total0 0 0 0 0 0


Total Per Capita0 0 0 0 0 0


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 Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


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 000155,360227,557


--General Government*3,276,0003,510,0001,613,3331,760,0001,943,8163,052,746


Total*3,276,0003,510,0001,613,3331,760,0002,099,1763,280,303


* 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*$3,276,000 3,510,0001,613,3331,760,0002,099,1763,280,303








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)248,524250,655312,113961,228282,782282,782


Article 42 (60% restricted)345,523370,535634,988
562,818562,818


Interest on restricted sales taxes



6,7626,762

Withdrawals from the State Public School Building Capital Fund214,754
405,496



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






Unrestricted sources



91,50091,500


Total Sources808,801621,1901,352,597961,228943,862943,862









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)







Public school capital outlay248,524250,655312,113321,958282,782282,782

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)







Public school capital outlay370,535370,535634,988639,270562,818562,818

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay

405,496



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







From General Fund and all other funds



91,50091,500


Fair market value of assets donated to public school county







Total Uses619,059621,1901,352,597961,228937,100937,100









Sources of county funding over (under) uses of county funding189,742


6,7626,762









Add: Beginning Balance, July 1, Prior Year






Unexpended restricted portions of local option sales taxes



-6,762-6,762

Unexpended proceeds from other sources restricted







for public school capital outlay














Equals: Ending Balance, June 30, Current Year






Total ending balance189,742


6,7626,762

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes-25,012






Unexpended proceeds from other sources restricted







for public school capital outlay214,754













Additional Information:






Average daily membership2,3412,3605,9182,4602,5302,520

Adjusted unit-wide tax rate0.45100.42780.44880.49870.33440.3796

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

Assessed valuation per student1,119,4151,113,235439,671676,417623,558584,803

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






Department of Revenue Lottery Allocation155,971307,681155,97144,27233,283








Annual Financial Information Report Detail
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201120102009200820072006


Population at July 1st of the Previous Year17,80218,55118,59218,55018,36818,152
1.5AGASB34Governmental Activities Assets18,436,74617,554,44315,616,57015,728,62014,410,03116,009,283
1.5BFISCAL Governmental Activities Liabilities5,586,2682,123,8983,850,9113,440,7573,551,5716,041,600
3.5ASUMMARYBusiness Type Activities Assets





3.5B
Business Type Activities Liabilties





6.5A
Fiduciary Funds Assets30,35549,37857,37768,41647,72736,047
6.5B
Fiduciary Funds Liabilties30,35549,37857,37768,41647,72736,047
10PART 2Current Collections Of Unit Wide Levy10,786,40110,638,09710,570,4867,596,1547,472,7416,943,017
11TAXCurrent Collections of Special Tax District 1,209,0301,168,3291,127,407717,110693,138658,706
12REVENUESPrior Years' Levy Collections409,440569,015297,313236,94499,352258,581
13
Penalties and Interest121,283161,01695,94563,66183,54368,935
14
Collections of Tax Previously Written off





15
Animal Tax





16
Deed Stamp Excise Tax





17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax25,18426,56120,05020,18219,23818,147
18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax1,168,3641,079,6031,318,9471,362,4471,303,2201,236,528
20
1/2% Local Government Option Sales Tax (40)828,414835,5171,040,3751,073,1931,060,698942,607
21
1/2% Local Government Option Sales Tax (42)575,872617,5581,058,3141,067,0901,054,941938,030
21.1
1/2% Local Government Option Sales Tax (44)7,31346,008421,491764,745747,449690,941
21.2
1/4% Local Government Option Sales Tax (46)





22
Local Occupancy Tax5,026




23
Prepared Food Tax





24
911 Charges

305,986307,150305,916282,368
25
Gross Receipts Tax on Short Term Leased Vehicles





26
White Goods Disposal Tax39,28213,8933,6815,5027,0206,874
27
Privilege Licenses





28
Other Licenses89,98292,08993,99689,38699,32683,471
29
Payments in Lieu of Taxes - US Forest Serv92,07994,73289,61927,30827,36427,093
30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other79,32177,307124,61355,34556,03356,318
32REVENUESEquitable Sharing of Fed. Forfeited Prop.
8,687



33
General Government1,947

3,618-2,6185,159
34
Public Safety15,68580,94636,595157,838375,151101,078
35
Transportation - Streets





36
Transportation - Mass Transit





36.1
Fed intergov airports





37
Transportation - Other Transportation215,393135,809115,29997,57389,238169,525
38
Environmental Protection

41,334754607,2984,498,994
39
Econ. & Phys. Dev. - Housing/Comm. Dev.146,076302,191
114,584330,313162,953
39.1
Fed intergov sewers





40
Econ. & Phys. Dev. - All Other723,952115,26776,936
21,16455,093
41
Human Services: Health





42
Human Services: Mental Health





43
Human Services: Hospitals





44
Human Services: Social Services2,390,4462,305,8492,298,3591,670,6781,583,4562,135,919
45
Human Services: All Other




1,000,000
46
Culture and Recreation





46.5STATENC Education Lottery Proceeds





47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax





49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues79,332

317,550

50
Wireless Enhanced 911 Service Charges





50.1
Emergency Telephone Services Fund (ETSF) Revenue (Do not include interest)305,916305,916



50.2
ETSF Interest Income
41



51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees76,713111,51665,53152,59837,69350,464
53
Public School Building Capital Fund214,754
429,410


54
Public School building bond fund





58
General Government12,1583,24612,52612,1649,1377,341
59
Public Safety98,23795,649146,95499,19398,53593,496
60
Transportation





61
Environmental Protection





62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other





64
Human Services: Health





65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services398,049336,648621,747947,019768,896514,182
68
Human Services: All Other27,81727,81799,249103,639107,993108,084
69
Culture and Recreation38,14927,971390,560124,724
176,132
70LOCALOther State Intergov.32,07834,53991,9409,0115,28818,068
71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government



8,221
73
Public Safety55,68544,60928,110144,110114,79536,227
74
Transportation9,8229,4225,6224,4514,49010,021
75
Environmental Protection107,58847,78447,21743,53323,67827,338
76
Economic And Physical Development2,000



28,000
77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services22,46117,84125,38845,42338,91024,364
79
Human Services: All Other136,532135,835132,976129,897100,93392,371
80PERMITS Culture And Recreation





81& FEESBuilding Permits26,00332,56937,94468,97193,20387,804
82
Register of Deeds129,877172,945173,137201,242357,938409,831
83
Inspection Fees





84
Concealed Handgun Permits6,7756,29510,5307,4805,4252,635
85
Other Permits





86SALES &Parking Revenues





87SERVICESRents and Royalties
1,1223,3663,3663,3663,355
88
Airport





89
Fire Protection Charges





90
Solid Waste314,093287,753456,283408,407276,794339,169
91
Ambulance and Rescue Squad Charges





92
Cemeteries





93
Recreation Service Revenues179,676136,884160,644169,805134,98293,520
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 Serv





99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services51610,1243914,52840,94427,564
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds





104
Investment Earnings - All Other Funds12,2149,99520,76645,52634,04256,647
105
Special Assessments





106
Private Contributions and Other Donations200,700
-91


107
Sales of Materials and Fixed Assets





108
Sale of Real Property

4,330203,0281,843,547
109
1 Cent and 5 Cent Bottle Tax





110
Mixed Drink Surcharge





111
ABC Profit Distribution1,700




112
Other Miscellaneous Revenues27,424
124,054117,27074,691138,545
113
Proceeds of the Sale of Bonds & Notes





114
Proceeds of Capital Leases & Install Purch
1,970,000
21,995

115
Other




400,000
116NON-REVFines and Forfeitures





117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units





120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes





123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients





125APART 4Governing Body - Salaries & Wages48,01537,25157,69549,52659,84245,764
125BGENERALGoverning Body - Other Direct63,74047,85656,70748,23836,32552,196
125CGOVTGoverning Body - Construction





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

207


126A
Administration - Salaries & Wages94,63795,03263,50655,20153,65352,044
126B
Administration - Other Direct28,27932,11535,03524,83020,38722,100
126C
Administration - Construction





126D
Administration - Purchase of P,P&E




172
127A
Elections - Salaries & Wages75,77961,87765,63654,70047,72350,966
127B
Elections - Other Direct58,97764,50040,10950,53731,35731,199
127C
Elections - Construction





127D
Elections - Purchase of P,P&E1,9528,6521,1501,374
1,146
128A
Finance - Salaries & Wages84,52876,20160,83346,83954,01752,080
128B
Finance - Other Direct27,19823,64527,33521,22020,48523,701
128C
Finance - Construction





128D
Finance - Purchase of P,P&E





129A
Taxes - Salaries & Wages181,092142,985160,369147,788137,334130,003
129B
Taxes - Other Direct170,741125,748179,878131,236282,615119,387
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E1,8222,9411,169

200
130A
Legal - Salaries & Wages

7,3992,500
2,301
130B
Legal - Other Direct60,27546,95784,31036,92327,87830,347
130C
Legal - Construction





130D
Legal - Purchase of P,P&E1,4522,4006,82612,0361,0201,936
131A
Register of Deeds - Salaries & Wages126,201121,995130,844126,171123,022115,364
131B
Register of Deeds - Other Direct65,34460,12470,41967,665105,86164,958
131C
Register of Deeds - Construction





131D
Register of Deeds - Purchase of P,P&E14,460

848500
132A
Public Buildings - Salaries & Wages104,47992,42392,999113,160124,459155,661
132B
Public Buildings - Other Direct268,875262,351320,174366,408258,110280,380
132C
Public Buildings - Construction





132D
Public Buildings - Purchase of P,P&E42,0593,622

7,948
133A
Court Facilities - Salaries & Wages





133B
Court Facilities - Other Direct





133C
Court Facilities - Construction





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





134A
Central Services - Salaries & Wages





134B
Central Services - Other Direct





134C
Central Services - Construction





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





135A
Gen. Govt. All Other - Salaries & Wages38,629




135B
Gen. Govt. All Other - Other Direct554,599574,832539,410650,332361,493381,324
135C
Gen. Govt. All Other - Construction





135D
Gen. Govt. All Other - Purchase of P,P&E42,264136,055178,611149,39538,8437,911
136APUBLICSheriff & Communications - Salaries & Wages804,620824,812814,392662,731625,815619,037
136BSAFETYSheriff & Communications - Other Direct426,692399,560385,928306,286284,574357,234
136C
Sheriff & Communications - Construction





136D
Sheriff & Communications - Purchase of P,P&E12,76515,33950,9617,81960816,612
137A
Jail - Salaries & Wages387,998342,748


137,144
137B
Jail - Other Direct344,321286,852


97,164
137C
Jail - Construction

29,590604,195666,2361,432,765
137D
Jail - Purchase of P,P&E149




138A
Emergency Communications - Salaries & Wages

204,353198,043174,706159,356
138B
Emergency Communications - Other Direct

180,253161,249116,990160,553
138C
Emergency Communications - Construction

6,5037,12115,985623
138D
Emergency Communications - Purchase of P,P&E

11,69040,8781,57730,838
138.1B
Emergency Telephone Service Fund (ETSF) Operation166,471144,486



138.1C
Emergency Telephone Service Fund (ETSF) Construction30,1458,040



138.1D
Emergency Telephone Service Fund (ETSF) Capital Exp177,63712,731



139A
Emergency Management - Salaries & Wages15,63914,40019,41623,73331,21017,538
139B
Emergency Management - Other Direct4,22446,9513,7953,57610,33245,391
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E1,48913,8878,164
18,3403,144
140A
Fire - Salaries & Wages





140B
Fire - Other Direct1,209,0341,168,3521,127,407717,110693,138658,706
140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages113,795111,514110,51899,04497,86892,493
141B
Inspectors - Other Direct48,45247,01846,51240,00247,19245,482
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E

2,726

539
142A
Rescue Units - Salaries & Wages





142B
Rescue Units - Other Direct866,160827,640790,944739,000702,903669,776
142C
Rescue Units - Construction





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





143A
Animal Control - Salaries & Wages7,6007,2773,7058,221
17,794
143B
Animal Control - Other Direct43,10244,97238,27925,707
41,937
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E370




144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct21,66416,80015,80011,00013,80011,800
144C
Med Examiner/Coroner - Construction





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





145A
Pub. Safety All Other - Salaries & Wages186,087167,639337,465182,119187,2027,141
145B
Pub. Safety All Other - Other Direct166,591150,471372,604275,245230,18282,283
145C
Pub. Safety All Other - Construction
2,126



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




19,850
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 & Wages179,684172,346175,735158,149158,808160,187
151B
Trans. All Other - Other Direct246,242202,738194,992160,548119,099134,459
151C
Trans. All Other - Construction





151D
Trans. All Other - Purchase of P,P&E
2,143

57084,555
152AENVIRONSolid Waste - Salaries & Wages316,228294,958337,351307,761301,870294,087
152BMENTALSolid Waste - Other Direct1,105,5041,058,6301,163,478852,278809,108634,877
152CPROTECT.Solid Waste - Construction





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




1,047
153A
Drainage & Watershed - Salaries & Wages





153B
Drainage & Watershed - Other Direct





153C
Drainage & Watershed - Construction





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





154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages51,07548,41441,49726,47125,79624,979
155B
Environ. All Other - Other Direct478,664295,153161,335155,088106,891100,620
155C
Environ. All Other - Construction





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

41,334754739,1894,498,994
156AECON & Planning & Zoning - Salaries & Wages68,49998,44893,67178,01963,76960,028
156BPHYSPlanning & Zoning - Other Direct36,44048,91145,08948,55137,36634,277
156CDEVELOP.Planning & Zoning - Construction





156D
Planning & Zoning - Purchase of P,P&E5,24018114,478500444428
157A
Economic Development - Salaries & Wages





157B
Economic Development - Other Direct435,413122,60571,936-2,192117,470833,802
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages





158B
Community Development - Other Direct146,076302,191
113,784178,07753,280
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages108,01995,464100,22393,84798,49684,451
159B
Agriculture Expansion - Other Direct197,384184,175199,182160,209148,488137,323
159C
Agriculture Expansion - Construction


1,800

159D
Agriculture Expansion - Purchase Of P,P&E1,9421,3972,570


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 Direct119,99637,515
125,416239,990150,473
161C
Econ. Dev. All Other - Construction





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



21,16155,093
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 & Wages1,517,6691,585,6211,591,1891,467,1331,436,3411,400,576
164B
Administration - Other Direct566,210568,792615,734561,388527,799528,258
164C
Administration - Construction





164D
Administration - Purchase of P,P&E57,3244,70780023,24815,12612,773
165B
Assistance Programs - Other Direct1,626,5781,866,8842,009,3941,656,4681,517,9921,571,128
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages11,69711,50611,43611,0037,8969,087
168B
Other Human Services - Other Direct2,0362,2712,9792,1082,5464,849
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 & Wages68,12468,87976,84369,93267,18070,253
170B
Human Serv. All Other - Other Direct296,751290,875350,631338,775254,664311,177
170C
Human Serv. All Other - Construction




497,029
170D
Human Serv. All Other - Purchase of P,P&E



837
171ACULTURE Recreation & Parks - Salaries & Wages190,458196,875159,127132,473122,675153,561
171BANDRecreation & Parks - Other Direct243,151192,091207,726171,33596,627121,326
171CRECREAT.Recreation & Parks - Construction30042,008


206,323
171D
Recreation & Parks - Purchase of P,P&E
950442,83850,71236,7492,015
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 & Wages3,0881,3901,2202,765

174B
Libraries - Other Direct88,10188,50189,26387,29780,15378,952
174C
Libraries - Construction220,278183,760223,717497,641

174D
Libraries - Purchase of P,P&E

100,000

15,054
175A
All Other - Salaries & Wages
34,686



175B
All Other - Other Direct30,750
77,70846,86633,25048,242
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 & Fees





178D
Public School - Principal





179B
Comm/Tech College - Interest & Fees





179D
Comm/Tech College - Principal





180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees1,180,48872,33070,02686,409205,387189,879
181D
All Other - Principal234,00084,136153,839343,0801,261,950791,044
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement





185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement29,21928,38830,00924,78923,43322,842
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount49,70337,520745,2921,199,8541,210,6731,372,262
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount1,1625,0836,9928,43112,05819,545
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount130,617148,219150,313105,07770,24561,349
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount3,218,2673,222,5583,229,6192,568,2382,304,1142,376,013
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount784,450582,3071,750,888961,228951,474937,100
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount255,320255,320255,320245,500219,800199,800
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount31,20031,20031,20030,00030,00030,000
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 - Amount267,000267,000267,000245,000225,000192,210
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount





198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount





199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - Recipient
YANCEY COUNTY ECONOMIC DEVELOPMENT COMMISSIONYANCEY COUNTY ECONIMIC DEVELOPMENTYancey County Economic Development CommissionYancey County Economic Development CommissionYancey County Economic Development Commission
200B
Other - Item Number





200C
Other - Amount33,36033,36033,36032,38732,38732,387
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 vehicles11,116,76810,953,59410,796,2777,255,5266,874,5906,637,690
206OTHERCurrent year's levy -- Motor vehicles (only)637,743652,114725,966816,246753,178751,325
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles756,419717,079669,219232,333180,538204,564
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles111,912115,265134,103155,988140,403154,158
209
Percentage of Taxes Collected All Property %92.6192.8393.0395.1995.7995.15
210
Percentage of Taxes Collected Exclude Motor Vehicles %93.2093.4593.8096.8097.3796.92
211
Percentage of Taxes Collected Motor Vehicles %82.4582.3281.5380.8981.3679.48
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


300,390

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





215CINVESTCash On Hand & in Bank - All Other Funds2,414,5692,737,743284,623
49,601186,686
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-306,987-282,893-259,383-235,265-210,555-186,138
221
Total Revenue Credited to white Goods Account5,9585,5266,1105,5027,0206,874
222A
Total Expenditures for Operations20,56329,62029,62029,62031,73031,291
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-321,592-306,987-282,893-259,383-235,265-210,555
224B
The Amount of White Goods Tax Actually Received5,9585,5266,1105,502
6,874
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected4685986658219511,073
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources21,446,75922,194,99522,389,37018,837,16620,466,22925,457,716
229BFISCALAmount - Subtract Refunding Debt Proceeds





229CSUMMARYAmount - Subtract Interfund Transfers In

164,040120,974248,7472,372,221
229D
Amount - Net Revenues Per AFIR21,446,75922,194,99522,225,33018,716,19220,217,48223,085,495


Calculated amount21,446,75922,194,99522,225,33018,716,19220,217,48223,085,495


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





230A
Amount - Total Expend & Other Financing Uses21,824,10921,515,66322,233,00019,641,10019,873,22527,316,555
230B
Amount - Subtract Pymts to Refunded Debt Agent
1,970,000



230C
Amount - Subtract Interfund Transfers Out

164,040120,974248,7472,372,221
230D
Amount - Net Expenditures Per AFIR21,824,10919,545,66322,068,96019,520,12619,624,47824,944,334


Calculated amount21,824,10919,545,66322,068,96019,520,12619,624,47824,944,334


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 10OfficialBrandi Burleson
951CERTI-TitleFinance Officer
952FICATIONDate01/27/201202/14/201101/21/201003/09/200901/24/200803/20/2007
953
ContactBrandi Burleson
954
TitleFinance Officer
955
Telephone828-682-3971
956
Fax #828-682-4301



Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
County-8.23%-8.49%-9.94%1.62%2.17%
Pop. Group24.53%23.24%20.76%22.59%27.99%
Statewide21.33%20.25%20.57%21.07%23.41%






Yancey County




Population Group for 1999: 24,999 and Below

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Analysis of Property Tax

20072008200920102011
County95.79%95.19%93.03%92.83%92.61%
Pop. Group95.80%95.50%94.94%94.79%94.53%
Statewide97.45%97.38%97.13%97.15%97.19%






Yancey County


Population Group for 1999: 24,999 and Below

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Analysis of General Obligation Debt

20072008200920102011
County00000
Pop. Group1401251109580
Statewide796803842837809






Yancey County


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

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Analysis of Revenue

20072008200920102011
Property Taxes417426591613635
Other Taxes6161837077
Sales Tax227230206139145
Sales & Services2532332328
Intergovernmental240224262233297
Debt Proceeds0101060
Other Miscellaneous13135201223
Total1,1011,0091,1951,1961,205

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Analysis of Revenue for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Property Taxes$11,317,124
$635
Other Taxes1,368,504
77
Sales Tax2,579,963
145
Sales & Services494,285
28
Intergovernmental5,282,190
297
Debt Proceeds0
0
Other Miscellaneous404,693
23
Total$21,446,759
$1,205





Population Group: 24,999 and Below

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Analysis of Expenditures by Function for Fiscal 2011

2011
2011
CategoryTotal
Per Capita
Education$4,289,237
$242
Debt Service1,414,488
79
Human Services4,594,871
258
General Government2,155,397
121
Public Safety5,064,224
284
Other4,305,892
242
Total$21,824,109
$1,226




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$4,783,640
$269
Capital Outlay611,648
34
Other Operating11,657,742
655
Public School Capital784,450
44
Public School Current3,218,267
181
Other768,362
43
Total$21,824,109
$1,226




Population Group: 24,999 and Below


Last Updated 3/25/2013 10:18:12 AM