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



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



Cabarrus County





County Revenues and Expenditures Financial Profile
Go to top of page		200920082007200620052004

Revenues by Source







Property Taxes$132,808,111104,015,88097,939,77792,871,80575,279,52767,881,477


Other Taxes2,409,8834,541,8894,161,2773,839,5683,156,2262,707,328


Sales Tax30,960,06836,904,26635,405,47629,837,26627,376,17223,791,703


Sales & Services11,254,99611,394,73110,944,68512,532,48111,365,73710,386,796


Intergovernmental22,857,44022,145,24221,670,58419,897,71218,089,56618,642,571


Debt Proceeds62,593,57849,302,63698,076,633054,724,00042,217,498


Other Miscellaneous8,721,83816,135,80015,218,06412,368,63310,171,1787,434,194


Total$271,605,914244,440,444283,416,496171,347,465200,162,406173,061,567










Expenditures by Function







Education$96,353,77581,544,431103,085,96578,695,38760,024,70861,639,191


Debt Service35,439,58730,821,68924,603,14324,910,47821,696,15519,829,246


Human Services39,612,01739,290,24737,597,82337,726,75634,047,27532,528,773


General Government19,695,73818,302,71515,239,50613,460,82712,539,16411,746,520


Public Safety58,971,61952,196,26443,513,20926,764,82918,949,30618,615,998


Other18,015,39315,995,87814,972,94515,008,65616,916,94319,388,594


Total$268,088,129238,151,224239,012,591196,566,933164,173,551163,748,322










Expenditures by Object







Salaries & Wages$37,582,66633,989,82631,390,87529,009,73427,186,31525,791,244


Capital Outlay41,357,04333,846,03927,953,9018,551,9362,695,9933,410,592


Other Operating83,610,56777,036,07163,856,12467,845,26462,531,88161,358,805


Public School Capital44,809,65934,198,19559,937,84441,745,32324,199,18130,697,514


Public School Current49,713,83844,865,54638,232,91734,676,39931,517,83529,721,718


Other11,014,35614,215,54717,640,93014,738,27716,042,34612,768,449


Total$268,088,129238,151,224239,012,591196,566,933164,173,551163,748,322










Per Capita Revenues by Source







Property Taxes$780632623618513474


Other Taxes142826262219


Sales Tax182225225198187166


Sales & Services666970837872


Intergovernmental134135138132123130


Debt Proceeds3673006240373294


Other Miscellaneous519897826952


Total$1,5941,4871,8031,1391,3651,207










Per Capita Expenditures by Function







Education$565497656523410430


Debt Service208187157166148138


Human Services232239239251232227


General Government11611197898682


Public Safety346318277178129130


Other1069795100115135


Total$1,5731,4491,5211,3071,1201,142










Per Capita Expenditures by Object







Salaries & Wages$221207200193185180


Capital Outlay243206178571824


Other Operating489469407451428428


Public School Capital263208381277165214


Public School Current292273243231215207


Other65861129810989


Total$1,5731,4491,5211,3071,1201,142










Group Average Per Capita Revenues by Source







Property Taxes$655$632$599$581$550$531


Other Taxes465253524946


Sales Tax171217218205193183


Sales & Services101110109120111107


Intergovernmental277265250242239226


Debt Proceeds224207291133196192


Other Miscellaneous497180646446


Total$1,523$1,554$1,600$1,397$1,402$1,331










Group Average Per Capita Expenditures by Function







Education$559$529$505$463$414$403


Debt Service170152148137129118


Human Services356368362368374357


General Government11611811211210598


Public Safety205203193178165154


Other161162154148142136


Total$1,567$1,532$1,474$1,406$1,329$1,266










Group Average Per Capita Expenditures by Object







Salaries & Wages$283$282$271$263$253$250


Capital Outlay1009488807871


Other Operating542529505500483446


Public School Capital219201196172131129


Public School Current300295282265254248


Other123131132126130122


Total$1,567$1,532$1,474$1,406$1,329$1,266











Number of Reporting (AFIR) Counties in Group252525242323


Average Population of Group243,487238,611231,141230,654231,564227,480








General Fund
Go to top of page		200920082007200620052004

General Fund revenues$202,801,050 182,019,581 172,964,043 161,828,273 136,969,940 120,451,591

General Fund expenditures186,306,130 172,595,221 151,784,890 145,823,692 132,328,390 125,846,938

Operating transfers in967,503 2,793,897 740,012 561,664 427,050 1,007,648

Operating transfers out13,748,252 15,305,130 19,802,850 7,754,099 2,696,048 1,480,552

Proceeds from capital leases and installment purchases0 0 689,546 0 0 0

Other items0 0 0 0 0 343,845

Excess of revenues and other sources over (under) expenditures and other uses$3,714,171 (3,086,873)2,805,861 8,812,146 2,372,552 (5,524,406)










Fund balance available (FBA):







In dollars$41,476,373 36,636,176 40,329,777 39,021,789 30,918,303 28,688,929


FBA as a % of GF Net Expenditures:







 Unit's FBA %20.73%19.50%23.60%25.41%22.90%22.53%


 Group weighted average FBA %19.33%18.26%19.24%18.09%17.91%16.89%


 State weighted average FBA %20.62%20.15%23.53%24.18%24.31%23.51%


Number of Reporting Counties in Group (Audit)26 25 25 24 23 23








Enterprise Funds:
Go to top of page






Landfill













Combined financial results:







Working capital$3,327,004 $5,560,579 $5,575,299 $6,297,593 $4,629,360 $4,515,823


Net income(35,360)(24,531)909,926 1,868,733 265,042 (21,105)


























Cash, Investments and Financing
Go to top of page		200920082007200620052004











Population at July 1st of the Previous Year170,406 164,384 157,179 150,434 146,628 143,433


Population Group100,000 and Above100,000 and Above100,000 and Above100,000 and Above100,000 and Above100,000 and Above


Cash & Investments at June 30th86,127,523 78,942,139 76,715,968 71,305,031 60,492,103 54,480,566


Investment Earnings2,027,569 4,688,164 4,855,735 3,055,631 1,319,331 841,844


Tax Rate Equivalent0.0098 0.0288 0.0316 0.0209 0.0094 0.0072


Tax Rate Equivalent Group weighted average0.0140 0.0285 0.0343 0.0233 0.0147 0.0065


Tax Rate Equivalent Statewide weighted average0.0135 0.0283 0.0350 0.0245 0.0146 0.0067


Latest year of Revaluation #N/A2004 2004 2004 2004 1999


January 1, Prior Year Assessed Valuation20,694,366,037 16,260,119,680 15,354,436,550 14,609,617,750 13,969,812,745 11,689,890,650


Tax Rate0.6300 0.6300 0.6289 0.6300 0.5300 0.5600


Tax Rate Group weighted average0.6359 0.6827 0.6857 0.6884 0.6659 0.6684


Tax Rate State Wide0.6076 0.6271 0.6489 0.6504 0.6460 0.6494


Assessment -to-Sales Ratio100.00 100.00 96.03 98.33 100.00 89.45


Assessment -to-Sales Ratio Group Average91.68 90.78 90.41 93.11 94.47 93.41


Assessment -to-Sales Ratio Statewide89.75 89.17 87.65 91.33 91.52 91.40


Assessed Valuation adjusted for Assessed to Sales Ratio20,694,366,037 16,260,119,680 15,989,208,112 14,857,742,042 13,969,812,745 13,068,631,247


Tax Rate Adjusted0.6300 0.6300 0.6039 0.6195 0.5300 0.5009


Tax Rate Adjusted Group weighted average0.5830 0.6198 0.6199 0.6409 0.6291 0.6244


Tax Rate Adjusted Statewide0.5453 0.5592 0.5687 0.5941 0.5912 0.5936


Percent Collected98.06 98.35 98.16 97.87 97.70 96.53


Percent Collected Group weighted average97.61 97.83 97.92 96.81 97.59 97.28


Percent Collected Statewide weighted average97.18 97.38 97.45 96.63 97.04 96.70


Percent Collected Excluding Motor Vehicles98.59 99.16 98.99 98.67 98.46 97.33


Percent Collected Excluding Motor Vehicles Group weighted average98.33 98.77 98.73 97.72 98.48 98.29


Percent Collected Excluding Motor Vehicles Statewide97.97 98.37 98.38 97.63 98.01 97.78


Percent Collected Motor Vehicles Only 90.79 89.95 89.53 89.47 89.52 88.83


Percent Collected Motor Vehicles Only Group weighted average88.83 88.02 89.89 88.09 88.77 87.63


Percent Collected Motor Vehicles Only Statewide weighted average 87.88 87.19 88.42 87.23 87.67 86.69


Tax Uncollected2,574,969 1,699,728 1,790,709 1,980,674 1,718,404


Tax Rate Equivalent0.0124 0.0105 0.0117 0.0136 0.0123 0.0000










Debt Information2009 2008 2007 2006 2005 2004


Population Group100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999100,000 - 249,999


Ratings:







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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$846,962 1,575,513 2,335,311 3,123,068 3,943,716 4,782,455


General Government118,988,038 125,319,487 131,644,689 88,721,932 93,861,284 47,712,545


Total119,835,000 126,895,000 133,980,000 91,845,000 97,805,000 52,495,000


Total Per Capita703 772 852 611 667 366


Total Per Capita for the Population Group769 650 624 604 570 526


Total Per Capita Statewide1,234 803 796 717 704 685


Total per Assessed Valuation Adjusted for Current Year Sales0.5791%0.7804%0.8379%0.6182%0.7001%0.4017%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.7900%0.6600%0.6900%0.7400%0.7300%0.7000%


 Total per Assessed Valuation Adjusted for Current Year Sales - Statewide1.1300%0.7500%0.8000%0.7900%0.8200%0.8400%


 Total Authorized but not Issued Including Enterprise Debt00048,000,000100,120,00052,120,000











Installment Sales Purchases and Lease Obligations*







--Enterprise*$0 00000


--General Government*238,484,108189,155,286151,832,857111,240,429120,539,484125,388,596


Total*238,484,108189,155,286151,832,857111,240,429120,539,484125,388,596


* 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*$238,484,108 189,155,286151,832,857111,240,429120,539,484125,388,596








County School Report
Go to top of page		200920082007200620052004


















Sources of County Funding for Public School Capital Outlays:






Restricted portions of local option sales taxes:







Article 40 (30% restricted)1,934,2362,068,5421,988,2091,647,9211,302,7381,302,738


Article 42 (60% restricted)3,814,5394,087,0343,929,3923,261,6882,570,2422,570,242


Interest on restricted sales taxes






Withdrawals from the State Public School Building Capital Fund50,249155,1972,834,056336,000


Grants from Public School Building Bond Fund






Net proceeds from public school debt financing:







General obligation bonds

48,562,851




Installment purchase contracts
49,302,636

42,217,49842,217,498


Interest on public school debt proceeds391,1161,116,9671,185,1591,492,934344,551344,551

Unrestricted sources86,99424,204,79631,813,60619,775,02913,497,98913,497,989

Portion of NC Lottery Proceds for Construction and Debt Service on Debt Issued After January 1, 2003







Total Sources38,572,21082,427,80090,313,27326,513,57259,933,01859,933,018









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)532,628741,170611,901793,8261,850,9171,850,917


Public school capital outlay1,401,6081,327,3721,376,308854,095496,476496,476

Funded by Article 42 restricted local option sales taxes:







Public school debt service (principal and interest)1,050,4051,464,4061,209,3301,571,2013,657,4173,657,417


Public school capital outlay2,764,1342,622,6282,720,0621,690,487979,524979,524

Funded by Public School Building Capital Fund:







Public school debt service (principal and interest)







Public school capital outlay50,249155,1972,834,056336,000


Funded by Public School Building Bond Fund:







Public school capital outlay






Funded by other sources:







Public school debt service (principal and interest)23,966,28220,402,68418,199,13318,908,74211,041,30411,041,304


Public school capital outlay:







From Capital Projects Funds40,593,66830,092,99855,656,18438,864,74129,221,51429,221,514


From General Fund and all other funds







Fair market value of assets donated to public school county







Total Uses70,358,97456,806,45582,606,97463,019,09247,247,15247,247,152









Sources of county funding over (under) uses of county funding-31,786,76425,621,3457,706,299-36,505,52012,685,86612,685,866









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 outlay40,542,95314,921,60810,880,45047,385,9701,223,7541,223,754









Equals: Ending Balance, June 30, Current Year






Total ending balance8,756,18939,050,32518,586,74910,880,45013,909,62013,909,620

Total ending balance comprised of:







Unexpended restricted portions of local option sales taxes



-3,111,354-3,111,354


Unexpended proceeds from other sources restricted







for public school capital outlay8,756,18939,050,32518,586,74910,880,45017,020,97417,020,974









Additional Information:






Average daily membership
32,32030,71128,87027,18326,097

Adjusted unit-wide tax rate0.63000.63000.60390.61950.53000.5009

Weighted average adjusted unit-wide tax rate for population group0.58300.61980.61990.64090.62910.6244

Assessed valuation per student
503,098499,965506,048513,917447,940

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



44,900,00044,900,000

















Annual Financial Information Report Detail
Go to top of page		200920082007200620052004


Population at July 1st of the Previous Year170,406164,384157,179150,434146,628143,433
1ANon GASB34General Fund Assets





1BFISCAL General Fund Liabilities





2ASUMMARYDebt Service Fund Assets





2B
Debt Service Fund Liabilities





3A
Enterprise Fund Assets





3B
Enterprise Fund Liabilities





4A
Internal Service Fund Assets





4B
Internal Service Fund Liabilities





5A
Special Revenue Fund Assets





5B
Special Revenue Fund Liabilities





6A
Trust & Agency Fund Assets





6B
Trust & Agency Fund Liabilities





7A
Capital Project Fund Assets





7B
Capital Project Fund Liabilities





8A
General Fixed Assets - Assets





9B
General Long-Term Liabilities





1.5AGASB34Governmental Activities Assets345,754,288306,843,822275,956,852204,671,737217,104,380179,678,033
1.5BFISCAL Governmental Activities Liabilities394,175,636350,943,610318,417,625229,001,744237,085,795197,720,902
3.5ASUMMARYBusiness Type Activities Assets9,728,7039,665,5589,205,6188,114,9985,965,4425,748,208
3.5B
Business Type Activities Liabilties4,950,2904,851,7854,367,3144,186,6203,905,7973,953,605
6.5A
Fiduciary Funds Assets1,221,1741,094,5821,135,985875,102624,440193,878
6.5B
Fiduciary Funds Liabilties963,985876,504935,645746,376562,613167,953
10PART 2Current Collections Of Unit Wide Levy129,984,457101,378,75495,553,34890,813,41373,001,72766,020,174
11TAXCurrent Collections of Special Tax District





12REVENUESPrior Years' Levy Collections1,747,0371,737,1121,568,5791,343,7641,568,6811,277,674
13
Penalties and Interest1,074,134896,688814,832711,475705,589582,972
14
Collections of Tax Previously Written off2,4833,3263,0183,1533,530657
15
Animal Tax





16
Deed Stamp Excise Tax690,6011,349,6281,726,3401,749,5411,203,579955,626
17
Real Property Transfer Tax





18
Scrap Tire Disposal Tax177,118




18.1
Solid Waste Disposal Tax





19
1% Local Government Option Sales Tax14,042,79416,366,81615,667,21713,348,95212,962,30110,973,518
20
1/2% Local Government Option Sales Tax (40)6,447,4536,895,1416,627,3645,493,0704,696,2764,342,461
21
1/2% Local Government Option Sales Tax (42)6,357,5656,811,7236,548,9875,436,1474,643,9414,283,737
21.1
1/2% Local Government Option Sales Tax (44)4,112,2566,830,5866,561,9085,559,0975,073,6544,191,987
22
Local Occupancy Tax
2,110,6641,504,5861,118,5271,000,379881,194
23
Prepared Food Tax





24
911 Charges737,696330,130358,770356,235361,144359,984
25
Gross Receipts Tax on Short Term Leased Vehicles99,004109,062102,45693,48282,89565,827
26
White Goods Disposal Tax34,40531,09662,12245,08755,79251,720
27
Privilege Licenses





28
Other Licenses671,059611,309407,003476,696452,437392,977
29
Payments in Lieu of Taxes - US Forest Serv





30FEDERALPayments in Lieu of Taxes - TVA





31INTERGOVPayments in Lieu of Taxes - Other





32REVENUESEquitable Sharing of Fed. Forfeited Prop.
139,41713,81195,493
42,118
33
General Government25,015
40,576
32,947156,508
34
Public Safety233,609192,707839,5711,461,399660,562352,373
35
Transportation - Streets





36
Transportation - Mass Transit





36
Fed intergov airports





37
Transportation - Other Transportation





38
Environmental Protection





39
Econ. & Phys. Dev. - Housing/Comm. Dev.472,757236,466334,353598,604658,860251,752
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 Services17,690,07516,248,85514,430,68115,005,26913,743,05612,960,081
45
Human Services: All Other738,373674,430593,506506,006463,614454,089
46
Culture and Recreation110,678426,565260,529

50,000
46.5STATENC Education Lottery Proceeds1,035,1561,492,6272,648,767


47INTERGOVPayments in Lieu of Taxes - State





48REVENUESControlled Substance Tax28,51825,81737,36140,96495,41337,860
49
Intangibles Tax Reimbursement





49.1
Transitional Hold Harmless Revenues





50
Wireless Enhanced 911 Service Charges
260,325395,217154,463207,736189,316
51
Beer and Wine Tax





52
Court Costs - Facilities, Jail and Arrest Fees838,498914,339834,686798,624811,264635,270
53
Public School Building Capital Fund50,249155,197185,289336,000240,000
54
Public School building bond fund





55
Food Stamp Purchases Tax Reimbursement





56
Inventories Tax Reimbursement





57
Senior Citizens Exemption - 50%





58
General Government





59
Public Safety209,57461,23637,40842,03544,2526,546
60
Transportation993,1491,013,525434,226383,381622,428228,619
61
Environmental Protection81,18729,83536,11732,74327,63530,366
62
Econ. & Phys. Dev. - Housing/Community Dev





62.1
State intergov - sewers





63
Econ. & Phys. Dev. - All Other25,000
71,13071,130169,693151,228
64
Human Services: Health





65
Human Services: Mental Health





66
Human Services: Hospitals





67
Human Services: Social Services71,70971,21271,709117,74065,73380,282
68
Human Services: All Other2,0002,0002,0002,0002,0002,000
69
Culture and Recreation251,893200,689203,647201,861194,373178,939
70LOCALOther State Intergov.





71INTERGOVPayments in Lieu of Taxes - Local





72REVENUESGeneral Government





73
Public Safety





74
Transportation





75
Environmental Protection




590
76
Economic And Physical Development





77
Human Services: Health, Mental Hlt & Hosp





78
Human Services: Social Services





79
Human Services: All Other




2,784,634
80PERMITS Culture And Recreation

200,00050,00050,00050,000
81& FEESBuilding Permits





82
Register of Deeds994,4241,313,8321,482,9901,467,7711,302,6081,404,432
83
Inspection Fees1,851,8903,474,5863,605,4744,052,7652,762,7712,172,644
84
Concealed Handgun Permits85,83545,88531,83027,79517,96033,670
85
Other Permits943,7963,176,0351,785,415977,730589,067205,282
86SALES &Parking Revenues16,22016,25816,21815,62516,27016,865
87SERVICESRents and Royalties87,301213,995291,750515,003426,957438,633
88
Airport





89
Fire Protection Charges





90
Solid Waste1,256,6221,474,1611,515,9942,868,131890,112811,054
91
Ambulance and Rescue Squad Charges3,885,4183,577,9843,117,5772,829,3252,400,1191,861,205
92
Cemeteries





93
Recreation Service Revenues248,918218,620224,214190,815190,049194,297
94
Library Service Revenues118,978117,338113,675106,605101,01993,008
95
Other Cultural and Rec Service Revenues777,724787,204698,456605,3701,706,1231,821,056
96
Client and Third Party Payments - Health





97
Client and Third Party Payments - Ment Hlth





98
Client and Third Party Payments - Soc Serv2,902,2313,006,7023,196,5223,449,3234,171,7183,304,176
99
Client and Third Party Payments - Cty Home





100UTILITY Mass Transit - County Operated





101MISC.Other Sales and Services1,961,5841,982,4691,770,2791,952,2841,463,3701,846,502
102REVENUESWater and Sewer Charges





103
Investment Earnings - Bond Proceeds458,9792,007,9971,784,1831,492,934641,646344,551
104
Investment Earnings - All Other Funds2,027,5694,688,1644,855,7353,055,6311,319,331841,844
105
Special Assessments





106
Private Contributions and Other Donations563,656837,604941,171626,474646,9421,437,047
107
Sales of Materials and Fixed Assets1,140,58646,859107,08960,272267,93422,445
108
Sale of Real Property





109
1 Cent and 5 Cent Bottle Tax





110
Mixed Drink Surcharge





111
ABC Profit Distribution241,93269,90264,95658,18351,41745,333
112
Other Miscellaneous Revenues413,171474,936559,221281,656671,804926,946
113
Proceeds of the Sale of Bonds & Notes59,172,18449,302,63683,076,633
50,366,00042,217,498
114
Proceeds of Capital Leases & Install Purch3,421,394
15,000,000
4,358,000
115
Other


267,4221,899,698
116NON-REVFines and Forfeitures1,786,4722,095,7273,309,6301,846,3221,698,9061,926,003
117RECEIPTSSchool - Current Levy Collections





118
School - Prior Years' Levy Collections





119
Tax Collections for Other Units27,183,09820,577,67418,333,79317,057,42416,252,94614,540,822
120
Utilities Customers' Deposits





121
Deposits Other Than Utility





122
Prepaid Taxes510,318809,312481,7332,935,559889,495813,531
123
Prepaid Privilege Licenses





124
Assistance Passed Directly To Recipients
129,885,819119,245,01241,754,910109,948,977102,641,087
125APART 4Governing Body - Salaries & Wages82,35366,68468,36690,82689,12481,902
125BGENERALGoverning Body - Other Direct239,796280,650257,746248,925214,326258,713
125CGOVTGoverning Body - Construction





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



28,2068,198
126A
Administration - Salaries & Wages601,381512,198485,465458,119411,875367,131
126B
Administration - Other Direct298,787273,361272,780249,463224,912224,951
126C
Administration - Construction





126D
Administration - Purchase of P,P&E





127A
Elections - Salaries & Wages272,638261,340214,998194,307185,997140,999
127B
Elections - Other Direct332,338366,672228,089244,066260,047156,775
127C
Elections - Construction





127D
Elections - Purchase of P,P&E10,770
174,6505,88229,956
128A
Finance - Salaries & Wages730,775657,470582,346521,427495,895462,894
128B
Finance - Other Direct355,169303,715263,996259,379241,729294,424
128C
Finance - Construction





128D
Finance - Purchase of P,P&E39,261




129A
Taxes - Salaries & Wages1,772,1831,770,0351,608,8401,508,7451,421,7871,370,318
129B
Taxes - Other Direct1,255,8481,237,4481,009,322971,402850,6021,048,474
129C
Taxes - Construction





129D
Taxes - Purchase of P,P&E
18,7917,5419,233

130A
Legal - Salaries & Wages201,746128,5274,89120,37892,698165,929
130B
Legal - Other Direct694,226667,690213,800308,669263,658
130C
Legal - Construction





130D
Legal - Purchase of P,P&E





131A
Register of Deeds - Salaries & Wages371,940351,640341,813320,774308,891299,883
131B
Register of Deeds - Other Direct435,710520,584488,312488,845467,564408,285
131C
Register of Deeds - Construction





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





132A
Public Buildings - Salaries & Wages





132B
Public Buildings - Other Direct





132C
Public Buildings - Construction
3,610

10,66528,954
132D
Public Buildings - Purchase of P,P&E270,852




133A
Court Facilities - Salaries & Wages24,97431,53319,57320,25421,29417,514
133B
Court Facilities - Other Direct459,038375,751249,439337,842192,076175,767
133C
Court Facilities - Construction
-352


121,627
133D
Court Facilities - Purchase of P,P&E111,355




134A
Central Services - Salaries & Wages3,452,6872,941,4002,670,4732,490,7452,444,1162,653,171
134B
Central Services - Other Direct5,426,4375,030,4243,877,7083,535,1753,172,9403,016,008
134C
Central Services - Construction





134D
Central Services - Purchase of P,P&E786,822697,991375,271226,00093,541
135A
Gen. Govt. All Other - Salaries & Wages317,246286,591250,263118,29193,718
135B
Gen. Govt. All Other - Other Direct893,3171,064,321787,619720,087638,458431,453
135C
Gen. Govt. All Other - Construction143,698173,861632,387111,993240,08913,150
135D
Gen. Govt. All Other - Purchase of P,P&E114,391280,780153,818
45,000
136APUBLICSheriff & Communications - Salaries & Wages5,662,1335,246,4064,757,8584,447,4304,211,4013,971,484
136BSAFETYSheriff & Communications - Other Direct3,364,4053,079,0432,403,0312,279,4822,246,2881,980,279
136C
Sheriff & Communications - Construction

1,325,932866,974

136D
Sheriff & Communications - Purchase of P,P&E349,049456,459746,389472,598336,285276,823
137A
Jail - Salaries & Wages2,820,6211,999,6562,026,8761,982,8581,567,2521,265,191
137B
Jail - Other Direct2,834,1322,401,7812,466,8532,266,0231,808,2171,571,125
137C
Jail - Construction30,226,90225,973,26420,667,4305,967,6141,072,470125,432
137D
Jail - Purchase of P,P&E1,677,724895,246
26,799

138A
Emergency Communications - Salaries & Wages





138B
Emergency Communications - Other Direct740,979545,331347,261376,152444,804508,028
138C
Emergency Communications - Construction





138D
Emergency Communications - Purchase of P,P&E42,303




139A
Emergency Management - Salaries & Wages314,551287,987229,070255,166246,894242,330
139B
Emergency Management - Other Direct679,127705,890717,167558,115309,472576,243
139C
Emergency Management - Construction





139D
Emergency Management - Purchase of P,P&E838,6181,934,97229,0621,30478,70721,885
140A
Fire - Salaries & Wages





140B
Fire - Other Direct





140C
Fire - Construction





140D
Fire - Purchase of P,P&E





141A
Inspectors - Salaries & Wages1,169,2631,086,8241,013,213819,553722,207681,564
141B
Inspectors - Other Direct606,785581,695526,636455,244392,498357,928
141C
Inspectors - Construction





141D
Inspectors - Purchase of P,P&E


26,581

142A
Rescue Units - Salaries & Wages3,364,3773,122,3623,017,2962,729,5762,592,0422,493,865
142B
Rescue Units - Other Direct2,116,2672,034,6531,443,0761,468,9921,368,2611,238,406
142C
Rescue Units - Construction


99,507

142D
Rescue Units - Purchase of P,P&E417,769236,954186,849111,252139,06277,025
143A
Animal Control - Salaries & Wages446,695406,621405,068386,868365,520371,228
143B
Animal Control - Other Direct237,951234,512211,703217,963202,741184,195
143C
Animal Control - Construction





143D
Animal Control - Purchase of P,P&E88,16756,90177,01147,569
22,835
144A
Med Examiner/Coroner - Salaries & Wages





144B
Med Examiner/Coroner - Other Direct82,49955,80056,70073,11637,47552,650
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 Direct245,047241,166228,168227,535238,0412,075,838
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 & Wages779,606695,951657,457611,596535,139280,744
149B
Mass Transit-County - Other Direct1,126,8251,011,409845,507870,752930,8451,131,979
149C
Mass Transit-County - Construction





149D
Mass Transit-County - Purchase of P,P&E512,362372,461
91,080198,728
150B
Mass Transit-Private - Other Direct





151A
Trans. All Other - Salaries & Wages





151B
Trans. All Other - Other Direct





151C
Trans. All Other - Construction





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





152AENVIRONSolid Waste - Salaries & Wages365,194360,921324,234303,575279,194270,587
152BMENTALSolid Waste - Other Direct714,028626,817496,894608,699479,250379,263
152CPROTECT.Solid Waste - Construction


3,383

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


615

153A
Drainage & Watershed - Salaries & Wages132,793126,155128,221118,834113,514109,891
153B
Drainage & Watershed - Other Direct84,31174,55974,82867,15965,93666,856
153C
Drainage & Watershed - Construction





153D
Drainage & Watershed - Purchase of P,P&E
26,391



154A
Cemeteries - Salaries & Wages





154B
Cemeteries - Other Direct





154C
Cemeteries - Construction





154D
Cemeteries - Purchase of P,P&E





155A
Environ. All Other - Salaries & Wages183,074162,834119,078127,604127,379123,200
155B
Environ. All Other - Other Direct127,396128,239100,733117,865114,126113,249
155C
Environ. All Other - Construction





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



-445539
156AECON & Planning & Zoning - Salaries & Wages522,789485,667454,447431,830409,654388,773
156BPHYSPlanning & Zoning - Other Direct257,082358,969268,489279,179284,564195,619
156CDEVELOP.Planning & Zoning - Construction





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





157A
Economic Development - Salaries & Wages
597,486324,917250,084217,110192,270
157B
Economic Development - Other Direct1,306,9542,521,1671,200,0504,256,7625,397,9115,394,921
157C
Economic Development - Construction





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





158A
Community Development - Salaries & Wages152,238142,256134,642111,903117,047111,944
158B
Community Development - Other Direct480,278285,394441,297627,954686,646311,767
158C
Community Development - Construction





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





159A
Agriculture Extension - Salaries & Wages247,15731,000273,584242,622304,863324,782
159B
Agriculture Expansion - Other Direct291,372
219,656263,691256,575190,423
159C
Agriculture Expansion - Construction
244,112173,267


159D
Agriculture Expansion - Purchase Of P,P&E
140,411



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 Direct445,298438,000438,000438,000418,835438,835
161C
Econ. Dev. All Other - Construction





161D
Econ. Dev. All Other - Purchase of P,P&E280

120,383

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 & Wages10,137,2489,097,9248,470,1377,885,0177,063,3696,637,022
164B
Administration - Other Direct7,553,2867,204,6946,948,7556,891,3986,420,8816,095,354
164C
Administration - Construction56,611221,91310,55836,29612,501
164D
Administration - Purchase of P,P&E702,051225,937



165B
Assistance Programs - Other Direct9,449,2998,695,5937,558,9398,751,5967,437,3676,907,006
166B
Hospital-County - Other Direct





167B
Hospital-Private - Other Direct





168A
Other Human Services - Salaries & Wages144,646147,610135,875132,18993,09387,449
168B
Other Human Services - Other Direct66,47556,83751,38052,05931,93633,048
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 & Wages895,235758,516655,625527,772483,585416,160
170B
Human Serv. All Other - Other Direct1,283,9411,146,3661,040,828985,817769,889804,244
170C
Human Serv. All Other - Construction





170D
Human Serv. All Other - Purchase of P,P&E139,147




171ACULTURE Recreation & Parks - Salaries & Wages652,895539,300481,315443,879422,787471,401
171BANDRecreation & Parks - Other Direct568,194480,258490,769496,277414,337410,718
171CRECREAT.Recreation & Parks - Construction





171D
Recreation & Parks - Purchase of P,P&E4,764,7171,718,1913,340,647337,13459,040954,770
172A
Coliseum - Salaries & Wages93,736112,25888,77896,716481,113498,678
172B
Coliseum - Other Direct1,307,2091,304,0241,279,8371,208,5931,870,2221,929,866
172C
Coliseum - Construction


7,951506,5021,402,357
172D
Coliseum - Purchase of P,P&E35,31963,19347,49943,51020,365121,746
173A
Museums - Salaries & Wages





173B
Museums - Other Direct





173C
Museums - Construction





173D
Museums - Purchase of P,P&E





174A
Libraries - Salaries & Wages1,670,4921,574,6741,446,1561,360,7961,267,7571,292,940
174B
Libraries - Other Direct1,084,6731,190,3281,046,5071,062,5441,033,198995,225
174C
Libraries - Construction





174D
Libraries - Purchase of P,P&E28,875104,9535,59029,34922,96936,523
175A
All Other - Salaries & Wages





175B
All Other - Other Direct80,24678,50070,54669,40879,4301,050,000
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 & Fees62,16584,958108,589129,104162,652162,467
177DSERVICEWater & Sewer - Principal728,514759,759787,716820,606838,695970,353
178B
Public School - Interest & Fees11,089,34210,337,7669,317,1828,686,0426,829,2776,961,898
178D
Public School - Principal15,165,19012,864,53911,452,47711,504,75711,919,7779,587,740
179B
Comm/Tech College - Interest & Fees141,46012,47615,94718,95923,88634,769
179D
Comm/Tech College - Principal190,943111,573115,679120,509123,165142,396
180B
Hospital - Interest & Fees





180D
Hospital - Principal





181B
All Other - Interest & Fees4,079,0052,847,3141,047,875817,317783,228954,148
181D
All Other - Principal3,982,9683,803,3041,757,6782,813,1841,015,4751,015,475
182BPENSIONDirect Benefit Program - Other Direct





183BFRINGEFringe Benefits Unallocated





184BBENEFITSSeparation Allowance - Law Enforcement 350,675340,536392,503377,815358,891322,574
185B
Separation Allowance - Other Employees





186B
Supplemental Retirement - Law Enforcement295,580272,205238,057222,743210,778199,070
187B
Other





188AINTERGOVMedicaid Payments Cty - Recipient





188BEXPENDMedicaid Payments Cty - Item Number





188C
Medicaid Payments Cty - Amount2,362,3914,984,9255,940,3926,028,8065,488,2304,521,255
189A
AFDC Payments Cty - Recipient





189B
AFDC Payments Cty - Item Number





189C
AFDC Payments Cty - Amount741,352792,181874,789879,343862,7951,492,561
190A
Special Assistance to Adults - Recipient





190B
Special Assistance to Adults - Item Number





190C
Special Assistance to Adults - Amount1,364,0651,222,1011,338,0551,217,0951,139,5781,153,117
191A
Education - School Current Exp - Recipient





191B
Education - School Current Exp - Item Number





191C
Education - School Current Exp - Amount49,713,83844,865,54638,232,91734,676,39931,517,83529,721,718
192A
Education - School Capital Outlay - Recipient





192B
Education - School Capital Outlay - Item #





192C
Education - School Capital Outlay - Amount44,809,65934,198,19559,937,84441,745,32324,199,18130,697,514
193A
Education - Comm College - Current Recipient





193B
Education - Comm College - Current - Item #





193C
Education - Comm College - Current - Amount1,798,4961,858,0041,570,4731,335,400988,669913,940
194A
Education - Comm College - Cap Outlay - Recipient





194B
Education - Comm College - Cap Outlay - Item





194C
Education - Comm College - Cap Outlay - Amount31,782622,6863,344,731938,2653,319,023306,019
195A
Multi-Cty Health Dist - Recipient





195B
Multi-Cty Health Dist - Item Number





195C
Multi-Cty Health Dist - Amount4,028,9614,019,4883,861,1473,626,2483,535,3863,503,966
196A
Multi-Cty Area Mental Hlth Auth - Recipient





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





196C
Multi-Cty Area Mental Hlth Auth - Amount687,309716,162711,343713,120708,665877,591
197A
Multi-Cty or Mun Library District - Recipient





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





197C
Multi-Cty or Mun Library District - Amount





198A
Fire Protection to a Munic - Recipient





198B
Fire Protection to a Munic - Item #





198C
Fire Protection to a Munic - Amount





199A
Gen Govt Activities W/ City - Recipient





199B
Gen Govt Activities W/ City - Item #





199C
Gen Govt Activities W/ City - Amount





200A
Other - Recipient





200B
Other - Item Number





200C
Other - Amount





201A
Other - Recipient





201B
Other - Item Number





201C
Other - Amount





202A
Other - Recipient





202B
Other - Item Number





202C
Other - Amount





203A
Other - Recipient





203B
Other - Item Number





203C
Other - Amount





204A
Other - Recipient





204B
Other - Item Number





204C
Other - Amount





204.1A
Other - Recipient





204.1B
Other - Item Number





204.1C
Other - Amount





204.2A
Other - Recipient





204.2B
Other - Item Number





204.2C
Other - Amount





205PART 6Current year's levy -- Excluding motor vehicles123,889,17494,184,78188,989,50384,697,17868,366,49960,213,571
206OTHERCurrent year's levy -- Motor vehicles (only)8,929,9039,075,4158,500,5158,108,1526,353,6826,245,701
207DATAUncollected Taxes - Curr Year's Levy Exclude Motor Vehicles1,752,807787,850901,1161,127,2841,052,7221,605,722
208
Uncollected Taxes - Curr Year's Levy Motor Vehicles822,162911,878889,593853,390665,682697,723
209
Percentage of Taxes Collected All Property %98.0698.3598.1697.8797.7096.53
210
Percentage of Taxes Collected Exclude Motor Vehicles %98.5999.1698.9998.6798.4697.33
211
Percentage of Taxes Collected Motor Vehicles %90.7989.9589.5389.4789.5288.83
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 6,817,52313,130,6365,163,853599,50149,124,54119,571,916
215CINVESTCash On Hand & in Bank - All Other Funds86,127,52378,942,13976,715,96871,305,03160,492,10354,480,566
216APART 8-AAppropriations Made During FY - B(1) - B(7)754,2691,449,980689,4244,168,2994,737,9225,474,991
216B
Expenditures Made During FY - B(1) - B(7)452,581985,548
3,388,8804,485,1274,770,477
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 Designated30,000




220B
Opening Balance(s) White Goods Account Undesignated13,17936,259114,79183,68444,4347,573
221
Total Revenue Credited to white Goods Account34,40531,09662,12245,08755,79251,720
222A
Total Expenditures for Operations45,73424,17617,29013,98016,54214,859
222B
Total Expenditures for Capital Improvements

123,364


222C
Expenditures for illegal dump cleanups





223A
Ending Balance in White Goods Account Designated31,85030,000



223B
Ending Balance in White Goods Account Undesignated
13,17936,259114,79183,68444,434
224B
The Amount of White Goods Tax Actually Received34,40531,09662,12245,08755,79251,720
225B
Amount in 218 that would have been received if 100% eligible





226
Calculate Threshold Amount.





227
Total Tonnage of White Goods Scrap Metal Collected4375128018411,1921,362
228
Name of Recycler or Disposal Facility





229APART 9Amount - Total Revenues & Other Financing Sources300,926,760269,997,188316,021,336184,798,285206,081,419229,997,029
229BFISCALAmount - Subtract Refunding Debt Proceeds




53,912,762
229CSUMMARYAmount - Subtract Interfund Transfers In29,233,85225,556,74432,604,84013,450,8205,919,0133,022,700
229D
Amount - Net Revenues Per AFIR271,692,908244,440,444283,416,496171,347,465200,162,406173,061,567


Calculated amount271,605,914244,440,444283,416,496171,347,465200,162,406173,061,567


Amounts in AGREEMENT??NoYesYesYesYesYes


Difference86,994




230A
Amount - Total Expend & Other Financing Uses297,321,981263,707,968271,617,431210,017,753170,092,564220,339,939
230B
Amount - Subtract Pymts to Refunded Debt Agent




53,568,917
230C
Amount - Subtract Interfund Transfers Out29,233,85225,556,74432,604,84013,450,8205,919,0133,022,700
230D
Amount - Net Expenditures Per AFIR268,088,129238,151,224239,012,591196,566,933164,173,551163,748,322


Calculated amount268,088,129238,151,224239,012,591196,566,933164,173,551163,748,322


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














950PART 10OfficialShelley B. Farris
951CERTI-TitleAccounting Supervisor
952FICATIONDate11/05/200910/28/200811/29/200711/29/200611/29/200511/18/2004
953
ContactShelley B. Farris
954
TitleAccounting supervisor
955
Telephone704-920-2886
956
Fax #704-920-2881


Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20052006200720082009
County22.90%25.41%23.60%19.50%20.73%
Pop. Group17.91%18.09%19.24%18.26%19.33%
Statewide24.31%24.18%23.53%20.15%20.62%






Cabarrus County




Population Group for 1999: 100,000 and Above

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Analysis of Property Tax

20052006200720082009
County97.70%97.87%98.16%98.35%98.06%
Pop. Group97.59%96.81%97.92%97.83%97.61%
Statewide97.04%96.63%97.45%97.38%97.18%






Cabarrus County


Population Group for 1999: 100,000 and Above

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Analysis of General Obligation Debt

20052006200720082009
County667611852772703
Pop. Group570604624650769
Statewide7047177968031,234






Cabarrus County


Population Group for 1999: 100,000 - 249,999

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Analysis of Revenue

20052006200720082009
Property Taxes513618623632780
Other Taxes2226262814
Sales Tax187198225225182
Sales & Services7883706966
Intergovernmental123132138135134
Debt Proceeds3730624300367
Other Miscellaneous6982979851
Total1,3651,1391,8031,4871,594

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Analysis of Revenue for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Property Taxes$132,808,111
$780
Other Taxes2,409,883
14
Sales Tax30,960,068
182
Sales & Services11,254,996
66
Intergovernmental22,857,440
134
Debt Proceeds62,593,578
367
Other Miscellaneous8,721,838
51
Total$271,605,914
$1,594





Population Group: 100,000 and Above

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Analysis of Expenditures by Function for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Education$96,353,775
$565
Debt Service35,439,587
208
Human Services39,612,017
232
General Government19,695,738
116
Public Safety58,971,619
346
Other18,015,393
106
Total$268,088,129
$1,573




Population Group: 100,000 and Above


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Analysis of Expenditures by Object for Fiscal 2009

2009
2009
CategoryTotal
Per Capita
Salaries & Wages$37,582,666
$221
Capital Outlay41,357,043
243
Other Operating83,610,567
489
Public School Capital44,809,659
263
Public School Current49,713,838
292
Other11,014,356
65
Total$268,088,129
$1,573




Population Group: 100,000 and Above

Last Updated 3/15/2010 8:31:53 AM