ROBESON COUNTY, NORTH CAROLINA Comprehensive Annual

Transcription

ROBESON COUNTY, NORTH CAROLINA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2012
ROBESON COUNTY, NORTH CAROLINA Table of Contents Page
INTRODUCTORY SECTION Letter of Transmittal ............................................................................................................................................................................................... 10 GFOA Certificate of Achievement .......................................................................................................................................................................... 16 Board of County Commissioners ........................................................................................................................................................................... 17 Organizational Chart............................................................................................................................................................................................... 18 FINANCIAL SECTION Independent Auditor's Report ............................................................................................................................................................................... 20 Management’s Discussion and Analysis ................................................................................................................................................................ 22 Basic Financial Statements Government‐wide Financial Statements: Statement of Net Assets ................................................................................................................................................................................. 32 Statement of Activities ................................................................................................................................................................................... 34 Fund Financial Statements: Balance Sheet – Governmental Funds ........................................................................................................................................................... 38 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets ................................................................... 40 Statement of Revenues, Expenditures, and Changes in Fund Balance – Governmental Funds .................................................................. 41 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities ..................................................................................................................................................................... 44 Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund ............................................ 45 Statement of Net Assets – Proprietary Funds ................................................................................................................................................ 48 Statement of Revenues, Expenses, and Changes in Fund Net Assets – Proprietary Funds ......................................................................... 50 Statement of Cash Flows – Proprietary Funds ............................................................................................................................................... 52 Statement of Fiduciary Net Assets – Fiduciary Funds .................................................................................................................................... 55 Notes to the Financial Statements ......................................................................................................................................................................... 56 -3-
ROBESON COUNTY, NORTH CAROLINA Table of Contents (Continued) Page Required Supplementary Financial Data Law Enforcement Officers' Special Separation Allowance – Schedule of Funding Progress ............................................................................... 98 Law Enforcement Officers' Special Separation Allowance – Schedule of Employer Contributions .................................................................... 99 Other Postemployment Benefits – Schedule of Funding Progress ....................................................................................................................... 100 Other Postemployment Benefits – Schedule of Employer Contributions ............................................................................................................ 101 Other Postemployment Benefits – Notes to the Required Schedules ................................................................................................................. 101 Combining and Individual Fund Schedules Major Governmental Funds – General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund ............................................. 104 Nonmajor Governmental Funds: Combining Balance Sheet – Nonmajor Governmental Funds ....................................................................................................................... 124 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Governmental Funds .............................. 125 Nonmajor Governmental Funds – Special Revenue Funds Combining Balance Sheet – Nonmajor Special Revenue Funds .................................................................................................................... 128 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Special Revenue Funds ........................................................................................................................................................................................................... 129 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – E‐911 Fund .................................................. 130 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Fire District Fund ......................................... 131 -4-
ROBESON COUNTY, NORTH CAROLINA Table of Contents (Continued) Page Combining Balance Sheet – Nonmajor Capital Project Funds ....................................................................................................................... 134 Combing Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Nonmajor Capital Project Funds .................................................................................................................................................................................. 135 Nonmajor Governmental Funds – Capital Project Funds Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Capital Reserve Capital Project Fund ............................................................................................................................................................. 136 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Community Development Block Grant .......................................................................................................................................................... 139 Enterprise Funds Schedule of Revenues and Expenditures – Budget and Actual (Non‐GAAP) – Water Fund ........................................................................ 142 Schedule of Revenues and Expenditures – Budget and Actual (Non‐GAAP) – Solid Waste Fund ............................................................... 146 Schedule of Revenues and Expenditures – Budget and Actual (Non‐GAAP) – Robeson County Housing Authority – Low Rent Housing Fund .............................................................................................................................................................................. 148 Agency Funds Combining Statement of Changes in Assets and Liabilities – Agency Funds ................................................................................................ 152 Other Schedules Schedule of Ad Valorem Taxes Receivable – General Fund ......................................................................................................................... 156 Analysis of Current Tax Levy .................................................................................................................................................................................. 157 -5-
ROBESON COUNTY, NORTH CAROLINA Table of Contents (Continued) Page Net Assets by Component ...................................................................................................................................................................................... 160 Changes in Net Assets ............................................................................................................................................................................................ 161 Fund Balance – Governmental Funds .................................................................................................................................................................... 163 Changes in Fund Balances – Governmental Funds ............................................................................................................................................... 164 STATISTICAL SECTION Financial Trends: Revenue Capacity: General Government Tax Revenues by Source ..................................................................................................................................................... 165 Assessed and Estimated Actual Value of Tax Property ......................................................................................................................................... 166 Property Tax Rates – Direct and Overlapping Governments ................................................................................................................................ 167 Principal Taxpayers ................................................................................................................................................................................................. 168 Property Tax Levies and Collections ...................................................................................................................................................................... 173 Debt Capacity: Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita ................................................................................... 174 Computation of Legal Debt Margin and Actual Debt ............................................................................................................................................ 175 Computation of Direct and Overlapping Governmental Activities Debt .............................................................................................................. 176 Outstanding Debt Ratios ........................................................................................................................................................................................ 177 Demographic and Economic Information: Demographics Statistics ......................................................................................................................................................................................... 178 Principal Employers ................................................................................................................................................................................................ 179 Operating Information: Construction Value and Bank Deposits .................................................................................................................................................................. 184 Operating Indicators by Function .......................................................................................................................................................................... 185 Operating Indicators by Function Including Capital Assets ................................................................................................................................... 186 -6-
ROBESON COUNTY, NORTH CAROLINA Table of Contents (Continued) Page COMPLIANCE SECTION Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .................................................. Independent Auditor’s Report on Compliance With Requirements Applicable to Each Major Federal Program and Internal Control Over Compliance in Accordance With OMB Circular A‐133 and the State Single Audit Implementation Act .................................................... Independent Auditor’s Report on Compliance with Requirements Applicable to Each Major State Program and Internal Control Over Compliance in Accordance With OMB Circular A‐133 and the State Single Audit Implementation Act ...................................... Schedule of Findings and Questioned Costs ............................................................................................................................................................. Corrective Action Plan ................................................................................................................................................................................................ Summary Schedule of Prior Audit Findings ............................................................................................................................................................... Schedule of Expenditures of Federal and State Awards ........................................................................................................................................... Notes to Schedule of Expenditures of Federal and State Awards ............................................................................................................................ 188 190 192 194 201 202 203 210
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Introductory Section
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Robeson County, North Carolina
701 North Elm Street
Lumberton, North Carolina 28358
Phone: (910) 671-3022 FAX: (910) 671-3010
December 21, 2012
To the Honorable Noah Woods, Chairman
Members of the Board of Commission, and
Citizens of the County of Robeson
The Comprehensive Annual Financial Report of the County of Robeson, North Carolina for the fiscal year ended June 30, 2012 is
presented herewith for your review. This report is presented by the management of the County of Robeson, which is responsible for
the completeness and reliability of the information included in this report.
Chapter 15 of the North Carolina General Statues, the Budget and Fiscal Control Act, requires that units of local government have
their accounts audited as soon as possible after the close of each fiscal year by a certified public accountant. The required report shall
have a complete set of financial statements prepared in accordance with generally accepted accounting principles, all disclosures in the
public interest required by law, and the auditor’s opinion and comments relating to the financial statements. The audited financial
report is submitted to the Local Government Commission (LGC), which is established by statute to oversee local government financial
affairs. The LGC approves all audit contracts and subsequent payments of audit fees for audits of local government units. The LGC is
authorized to issue rules and regulations concerning such audits.
The County’s financial position and results of operations reported in the government-side and fund financial statements and notes to
the financial statements have been audited by the independent, certified public accounting firm of S. Preston Douglas & Associates.
The goal of the independent audit was to provide reasonable assurance that the financial statements of the County, for the fiscal year
ended June 30, 2012 are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting
the amounts and disclosures in the basic financial statements; assessing the accounting principles used and significant estimates made
by management; and evaluating the overall financial statement presentation. The independent auditors concluded, based on the audit,
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that there was reasonable basis for rendering an unqualified opinion that the county’s basic financial statements for the year ended
June 30, 2012 were presented in conformity with generally accepted accounting principles (GAAP). The independent auditors’ report
is presented as the first component of the financial section of this report.
GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements
in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and
should be read in conjunction with it. The County’s MD&A can be found immediately following the report of the independent
auditors.
Description of the County
Robeson County was formed in 1787 from a portion of Bladen County and was named after Colonel Thomas Robeson of Tar heel,
North Carolina.
Lumberton was incorporated in 1787 and serves as the county seat. There are 14 incorporated municipalities in Robeson County.
Robeson County has long been known as a tri-racial community with Caucasians, African-Americans, and Lumbee Indians. Anglos
who settled Robeson County in the 1730's found local American Indians speaking English. They were descendants of the Tuscarora,
Cherokee, Cheraw and other tribes. Today, we are the home to the Lumbee and Tuscarora Tribes. According to the 2000 census,
Robeson County has the ninth largest population of American Indians in the United States.
Robeson County is strategically located at the intersection of I-95 and I-74, adjoining the South Carolina border. The county is 1.5
hours from the beach and 3.5 hours from the mountains. Fayetteville and Ft. Bragg are 35 minutes north of Lumberton. Other
important cities and their distance away include:
Raleigh - 1.5 hours
Washington, D.C. - 5.0 hours
Miami, Florida - 9.0 hours
New York, N.Y. - 9.0 hours
Lumber River State Park runs through a large portion of the county.
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Robeson County is home to a number of important industries, including: Campbell Soup, Mountaire Farms, Elkay, Quickie
Manufacturing and most recently Steven Roberts Original Desserts, LLC.
There are 26 county parks and numerous city parks scattered around the county. These parks have baseball and softball fields, soccer
and football fields, tennis courts, greenways, picnic shelters and a swimming pool. There are seven public libraries in the county
providing a number of services. Nearly every town has a festival, Christmas parade and many other activities.
Robeson County is proud of the Morehead Scholars and Park Scholars who have come from our public schools. We are also very
proud to be the home of Robeson Community College and the University of North Carolina at Pembroke, two of the best bargains in
the nation for quality higher education. St. Andrews College in Laurinburg is 35 minutes from Lumberton, as is Fayetteville State
University in Fayetteville.
Medical facilities include Southeastern Regional Medical Center, while other regional hospitals are in the adjoining counties of
Cumberland, Columbus, Moore and Scotland.
Fire protection is provided by 34 fire departments. Lumberton is the only municipality that provides full-time paid staff.
PROFILE OF THE GOVERNMENT
The county operates under a Commission Manager form of government. The Commissioners are the policy-making and legislative
body of county government and includes eight commission members. One commission member is elected from each of the county’s
eight districts. Members serve four year staggered terms. The chairman is elected to serve a one year term. The Chairman is the
presiding officer of the commissioners.
The County Manager is appointed by the commissioners as the Chief Executive Officer and is responsible for carrying out the policies
and ordinances of the commissioners. The Manager appoints department directors to assist with the administration of the daily
operations and programs of the county.
The County of Robeson provides a number of services for its citizens including: Sheriff’s Office, 911 Communications, Water
Department, Fire Marshal, Parks & Recreation, Health, Social Services, EMS, and Planning and Zoning. The county operates several
enterprise funds, including water and solid waste.
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ECONOMIC CONDITION AND OUTLOOK
Robeson County and the surrounding region are facing many of the same challenges from the current recession as the rest of the
county.
The Robeson County area includes intersection of I-95 and I-74 in southeastern North Carolina. Those interstate corridors should be a
tremendous asset as we ease out of tough economic times.
Industrial recruitment is handled by the county’s Economic Development Office. In the 2003-2008 time frame there were 36
announcements for new and expanded industry. Since 2008 new announcements have been infrequent although, two of the major
industries within the county have completed major expansions during 2009-2010. During 2011 the county added Steven Roberts
Original Desserts, LLC (SRO) to the list of industries beginning operations in the county. It is a privately held, Denver based
company that was founded in 1995. It manufactures and sells a broad line of frozen desserts and cookies to restaurant chains,
distributors and retailers. SRO has a diverse group of foodservice and retailer customers such as Red Lobster, Olive Garden, Chili’s,
Applebee’s, Domino’s, Sara Lee, Kroger, Sam’s Club and Wal-Mart. SRO has earned several awards of distinction from its
customers over the years including Quizno’s Gold Standard Achievement, RARE Hospitality Vendor of the Year, and Darden’s
Distinguished Supplier of the Year.
Robeson County operates a county water system with over 1,600 miles of lines and over 24,000 customers. The good water system is
one of the reasons some of our industry came to the county. New elevated tanks and well sites continue to be needed. The county is
not in the sewer business but many of our municipalities provide that service, including: Lumberton, Pembroke, Maxton, Red Springs,
Rowland, Fairmont, (regional) Parkton and St. Pauls.
Unemployment has slightly exceeded 13.9% for much of 2011, but this figure is at or below most of the counties in our region.
The county provides a landfill off N.C. Highway 20 about four miles east of St. Pauls. Life in the landfill is currently about 60 years.
Compaction stations and container sites are strategically located around the county to serve rural residents.
High growth areas continue to be the I-95 corridor for commercial projects and the north end of the county for residential. Pembroke
has also seen a huge increase in growth because of increased enrollment at UNC-P.
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BRAC will also have an impact on the county over the next five years. New troops, civilian personnel and their families are moving to
Ft. Bragg from Ft. McPherson, Ga. Defense contractors will follow the FORSCOM staff, creating job opportunities in the Ft. Bragg
area.
Agriculture continues to be an important part of the county’s economy and culture. Corn, soybeans and tobacco are huge but tobacco
production has dropped to 50% of what it was 60 years ago.
We continued to see a significant improvement of the 911 Communications department under the county manager. Improvements are
needed to help our firefighters, paramedics and law enforcement officers provide a higher level of service. The new Emergency
Operations Center opened its doors in 2011 fully staffed and operational. The new facility houses Communications, Emergency
Services and an EOC in one safe location.
For the past ten or more years the State of North Carolina has been after the county to provide more and better space for the Social
Services Department. This new 105,000 sq. ft. facility completed construction and opened for employees and clients. It houses 350
employees in a LEED certified, state of the art building. This facility is fully operational now and we’re seeing benefits due to
increased efficiency.
FINANCIAL INFORMATION
During the current fiscal year, the county’s financial policy approved reducing expenses that were not detrimental to the operations of
county government while maintaining a conservative approach to revenues. The implementation of the county-wide health clinic and
pharmacy for employees was established and expanded with hopes of reducing health care costs as well as post-employment benefits.
The county policy still remains for governmental activities as a pay as you go basis.
Internal Controls: Unreserved, undesignated fund balance available in the general fund (29% of total general fund expenditures)
falls within the policy guidelines set by the Board for budgetary and planning purposes. The county will continue to evaluate
expenditure levels and maximize revenue sources to increase this undesignated portion. There has also been an evaluation of current
healthcare expenditures in relation to post employment benefits. Various policy changes have been implemented to reduce the amount
of funding required for post employment benefits that will have a direct impact on the county’s financials.
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AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting
to Robeson County for its comprehensive annual financial report CAFR) for the fiscal year ended June 30, 2011. This was the second
year the government has received this prestigious award. In order to be awarded a Certificate of Achievement, the government had to
publish an easily readable and efficiently organized CAFR that satisfied both generally accepted accounting principles and applicable
legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current CAFR continues to meet the
Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another
certificate.
The preparation of this report would not have been possible without the efficient and dedicated service of the entire staff of the finance
and administration department. We wish to express our appreciation to all members of the department who assisted and contributed to
the preparation of this report. Credit also must be given to the manager and the governing body for their unfailing support for
maintaining the highest standards of professionalism in the management of Robeson County’s finances.
Respectfully submitted,
Ricky Harris
County Manager
Kellie Hunt Blue
Finance Director
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Certificate of
P~chievement
fc~r Excellence
in Financial
Reporting
Presented to
Robeson County
.North Carolina
For its Comprehensive Annual
Financial Report
fbr the Fiscal Year Ended
June 30, 2011
A Certificate of Achievement for ExcelJence in Financial
Reporting is presented by the Government Finance Officers
Associatic.n of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAPRs) achieve the highest
standards in government accounting
and financial reporting.
~P~t
President
~/.~
Executive Director
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ROBESON COUNTY
NORTH CAROLINA
BOARD OF COUNTY COMMISSIONERS
Noah Woods
Chairman
District 4
Tom Taylor
Vice Chairman
District 7
Raymond Cummings
District 5
Lance Herndon
District 8
Roger Oxendine
District 3
Hubert Sealey
District 2
Jerry Stephens
District 1
David Edge
District 6
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Robeson County Government Organizational Structure
Citizens of Robeson County
County Commissioners
County Attorney
County Manager
Assistant Co Managers
Rob Co Board of Ed
RCC Bd
of Trust
Rob Co Schools
RCC
Rob Co Housing Auth
Clerk to the Board
Public Buildings
Garage
Jail Health
Offenders Resource Center
Computer Operations
Soil Conservation
Public Safety
Sheriff
Sheriff
Emergency Mgt.
Fire Marshal
Emergency Medical System
Detention Center
Administrative Support
County Mgrs Office
Finance Department
Human Resources
Economic Develop
Tax Administration
Register of Deeds
Register of Deeds
Bd of Elections
Board of Elections
Community Develop
Planning
Inspections
Solid Waste
Public Works
Human Services
Bd of Soc Ser.
Bd of Health
Cooperative Ext. Service
Water Customer Service
Social Services
Health Services
Parks and Recreation Commission
Veterans Services
Robeson Restitution
Community Penalties
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Financial Section
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122MemoryPlaza
Whiteville,NC28472
(910)642‐6692Phone
(910)642‐2119Fax
Independent Auditor’s Report To the Board of County Commissioners Robeson County, North Carolina We have audited the accompanying financial statements of the governmental activities, the business‐like activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Robeson County, North Carolina, as of and for the year ended June 30, 2012, which collectively comprise the County’s basic financial statements as listed in the table of contents. These financial statements are the responsibility of Robeson County, North Carolina’s management. Our responsibility is to express opinions on these basic financial statements based on our audit. We did not audit the financial statements of Robeson County Housing Authority. Those financial statements were audited by other auditors whose report has been furnished to us, and our opinion on the financial statements, insofar as it relates to the amounts included for the Robeson County Housing Authority, is based on the report of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained on Government Auditing Standards, issued by the comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, based on our and the report of the other auditors, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, business‐like activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Robeson County, North Carolina as of June 30, 2012, and the respective changes in financial position and cash flows, where applicable, thereof and the respective budgetary comparison for the general fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standard, we have also issued our report dated December 21, 2012 on our consideration of Robeson County’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grants. S.PrestonDouglas&Associates,LLP◊www.spdouglas.com
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The purpose of the report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis and the Law Enforcement Officers’ Special Separation Allowances’ and the Other Postemployment Benefits’ Schedules of Funding Progress and Employer Contributions be presented to supplement the basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, and historical context. We have applied certain limited procedures to the required supplemental information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during out audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town of Sunset Beach basic financial statements. The combining and individual fund statements, budgetary schedules and other schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. The accompanying schedule of expenditures of federal and State awards is presented as for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A‐133, Audits of States, Local Governments, and Non Profit Organizations, and the State Single Audit Implementation Act, and is also not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The combining and individual fund financial statements, budgetary schedules, and other schedules has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements, budgetary schedules, other schedules are stated in all material respects in relation to the basic financial statements as a whole. S. Preston Douglas & Associates, LLP
December 21, 2012 -21-
Management’s Discussion and Analysis As management of Robeson County, we offer readers of Robeson County’s financial statements this narrative overview and analysis of the financial activities of Robeson County for the fiscal year ended June 30, 2012. We encourage readers to read the information presented here in conjunction with additional information that we have furnished in the County’s financial statements, which follow this narrative. Financial Highlights  The assets of Robeson County exceeded its liabilities at the close of the fiscal year by $72,256,166 (net assets).  The government’s total net assets decreased by $1,014,098 primarily due to decreases in the business‐type activities net assets.  As of the close of the current fiscal year, Robeson County’s governmental funds reported combined ending fund balances of $44,047,859 an increase of $844,236 in comparison with the prior year.  At the end of the current fiscal year, fund balance available for the General Fund was $31,927,411, or 29 percent of total general fund expenditures for the fiscal year.  Robeson County’s total debt decreased by $2,760,448 (6%) during the current fiscal year. Overview of the Financial Statements This discussion and analysis are intended to serve as an introduction to Robeson County’s basic financial statements. The County’s basic financial statements consist of three components; 1) government‐wide financial statements, 2) fund financial statements, and 3) notes to the financial statements (see Figure 1). The basic financial statements present two different views of the County through the use of government‐wide statements and fund financial statements. In addition to the basic financial statements, this report contains other supplemental information that will enhance the reader’s understanding of the financial condition of Robeson County. Required Components of Annual Financial Report
Figure 1
Management's
Basic
Discussion and
Financial
Analysis
Statements
Government-wide
Fund
Note s to the
Financial
Financial
Financial
Statements
Statements
Statements
-22Sum mary
Detail
Management’s Discussion and Analysis (Continued) Basic Financial Statements The first two statements (pages 32 through 37) in the basic financial statements are the Government‐wide Financial Statements. They provide both short and long‐term information about the County’s financial status. The next statements (pages 38 through 55) are Fund Financial Statements. These statements focus on the activities of the individual parts of the County’s government. These statements provide more detail than the government‐wide statements. There are two parts to the Fund Financial Statements: 1) the governmental funds statements; and 2) the budgetary comparison statements. The next section of the basic financial statements is the notes. The notes to the financial statements explain in detail some of the data contained in those statements. After the notes, supplemental information is provided to show details about the County’s individual funds. Budgetary information required by the General Statutes also can be found in this part of the statements. Government‐wide Financial Statements The government‐wide financial statements are designed to provide the reader with a broad overview of the County’s finances, similar in format to a financial statement of a private‐sector business. The government‐wide statements provide short and long‐term information about the County’s financial status as a whole. The two government‐wide statements report the County’s net assets and how they have changed. Net assets are the difference between the County’s total assets and total liabilities. Measuring net assets is one way to gauge the County’s financial condition. The government‐wide statements are divided into two categories: 1) governmental activities; and 2) component units. The governmental activities include most of the County’s basic services such as administration, streets and highways, and inspections. Property taxes and state and federal grant funds finance most of these activities. The final category is the component unit. Although legally separate from the County, the Robeson ABC Board is important to the County because the County exercises control over the Board by appointing its members and because the Board is required to distribute its profits to the County. The government‐wide financial statements are on pages 32 through 37 of this report. Fund Financial Statements The fund financial statements (see Figure 2) provide a more detailed look at the County’s most significant activities. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Robeson County, like all other governmental entities in North Carolina, uses fund accounting to ensure and reflect compliance (or non‐compliance) with finance‐related legal requirements, such as the General Statutes or the County’s budget ordinance. All of the funds of Robeson County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. -23-
Management’s Discussion and Analysis (Continued) Governmental Funds – Governmental funds are used to account for those functions reported as governmental activities in the government‐wide financial statements. Most of the County’s basic services are accounted for in governmental funds. These funds focus on how assets can readily be converted into cash flow in and out, and what monies are left at year‐end that will be available for spending in the next year. Governmental funds are reported using an accounting method called modified accrual accounting that provides a short‐term spending focus. As a result, the governmental fund financial statements give the reader a detailed short‐term view that helps him or her determine if there are more or less financial resources available to finance the County’s programs. The relationship between government activities (reported in the Statement of Net Assets and the Statement of Activities) and governmental funds is described in a reconciliation that is a part of the fund financial statements. Robeson County adopts an annual budget for its General Fund, as required by the General Statutes. The budget is a legally adopted document that incorporates input from the citizens of the County, the management of the County, and the decisions of the Board about which services to provide and how to pay for them. It also authorizes the County to obtain funds from identified sources to finance these current period activities. The budgetary statement provided for the General Fund demonstrates how well the County complied with the budget ordinance and whether or not the County succeeded in providing the services as planned when the budget was adopted. The budgetary comparison statement uses the budgetary basis of accounting and is presented using the same format, language, and classifications as the legal budget document. The statement shows four columns: 1) the original budget as adopted by the board; 2) the final budget as amended by the board; 3) the actual resources, charges to appropriations, and ending balances in the General Fund; and 4) the difference or variance between the final budget and the actual resources and charges. To account for the difference between the budgetary basis of accounting and the modified accrual basis, a reconciliation showing the differences in the reported activities is shown at the end of the budgetary statement. Proprietary Funds‐ Robeson County has one kind of proprietary funds. Enterprise Funds are used to report the same functions presented as business‐type activities in the government‐wide financial statements. Robeson County uses enterprise funds to account for its water and landfill operations. These funds are the same as those separate activities shown in the business‐type activities in the Statement of Net Assets and the Statement of Activities. Fiduciary Funds‐Fiduciary funds are used to account for resources held for the benefit of parties. Notes to the Financial Statements – The notes provide additional information that is essential to a full understanding of the data provided in the government‐
wide and fund financial statements. The notes to the financial statements are on pages 56 through 95 of this report. Other Information – In addition to the basic financial statements and accompanying notes, this report includes certain required supplementary information concerning Robeson County’s progress in funding its obligation to provide pension benefits to its employees. Required supplementary information can be found beginning on page 98 of this report. -24-
Management’s Discussion and Analysis (Continued) Government‐Wide Financial Analysis Robeson County's Net Assets
Figure 2
Governmental
Business
Activities
Activities
2012
Current and other assets
$
2011
2012
Total
2011
2012
2011
60,336,309
56,966,974 $
15,284,194
17,094,798 $
75,620,503
74,061,772
39,489,106
40,322,939
43,142,611
44,881,607
82,631,717
85,204,546
99,825,415
97,289,913
58,426,805
61,976,405
158,252,220
159,266,318
Long‐term liabilities outstanding
46,281,123
46,917,354
32,187,332
35,004,643
78,468,455
81,921,997
Other liabilities
5,354,104
3,767,560
2,173,495
2,029,484
7,527,599
5,797,044
51,635,227
50,684,914
34,360,827
37,034,127
85,996,054
87,719,041
related debt
16,440,352
16,410,231
24,296,111
25,396,180
40,736,463
41,806,411
Restricted
23,422,949
17,804,134
‐
‐
23,422,949
17,804,134
Unrestricted
8,326,887
12,390,634
(230,133)
(453,902)
8,096,754
11,936,732
48,190,188
46,604,999 $
24,065,978
24,942,278 $
72,256,166
71,547,277
Capital assets
Total assets
Total liabilities
Net assets:
Invested in capital assets, net of
Total net assets
$
As noted earlier, net assets may serve over time as one useful indicator of a government’s financial condition. The assets of Robeson County exceeded liabilities by $72,256,166 as of June 30, 2012. The County’s net assets increased by $708,889 for the fiscal year ended June 30, 2012. However, the second largest portion (57%) reflects the County’s investment in capital assets (e.g. land, buildings, machinery, and equipment), less any related debt still outstanding that was issued to acquire those items. Robeson County uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although Robeson County’s investment in its capital assets is reported net of the outstanding related debt, the resources needed to repay that debt must be provided by other sources, since the capital assets cannot be used to liquidate these liabilities. An additional portion of Robeson County’s net assets $23,422,949 (32%) represents resources that are subject to external restrictions on how they may be used. The remaining balance (11%) or $8,096,754 is unrestricted. -25-
Management’s Discussion and Analysis (Continued) Robeson County's Changes in Net Assets
Figure 3
Governmental
Business‐Type
Activities
Activities
2012
Total
2012
2011
2011
2012
2011
Charges for services
$ 10,931,568
$ 13,448,460
$ 15,524,305
$ 17,763,901
$ 26,455,873
$ 31,212,361
Operating grants and contributions
33,653,604
33,003,684
2,092,667
1,813,146
35,746,271
34,816,830
Capital grants and contributions
‐
‐
531,782
‐
531,782
‐
Revenues:
Program revenues:
General Revenues
Property taxes
52,780,917
51,341,657
‐
‐
52,780,917
51,341,657
Local Option Sales Taxes
18,084,314
14,963,328
‐
‐
18,084,314
14,963,328
Other taxes
722,612
482,823
18,566
59,201
741,178
542,024
Other
3,323,346
1,176,937
141,656
178,530
3,465,002
1,355,467
119,496,361
114,416,889
18,308,976
19,814,778
137,805,337
134,231,667
Total revenues
Expenses:
General government
23,757,884
20,616,275
‐
‐
23,757,884
20,616,275
Public safety
30,398,805
29,985,215
‐
‐
30,398,805
29,985,215
Economic and physical development
2,042,223
1,029,044
‐
‐
2,042,223
1,029,044
Human services
43,118,138
47,068,684
‐
‐
43,118,138
47,068,684
1,046,560
Cultural and recreation
914,661
1,046,560
‐
‐
914,661
Education
16,113,200
16,264,739
‐
‐
16,113,200
16,264,739
Interest on long‐term debt
1,856,060
1,632,462
‐
‐
1,856,060
1,632,462
Water
‐
‐
11,539,878
8,473,837
11,539,878
8,473,837
Solid waste
‐
‐
5,127,099
8,768,886
5,127,099
8,768,886
Housing
‐
‐
2,228,500
2,105,249
2,228,500
2,105,249
Loss on abandoned assets
‐
‐
‐
‐
‐
‐
Total expenses
118,200,971
117,642,979
18,895,477
19,347,972
137,096,448
136,990,951
Increase(Decrease) in net assets before transfers
1,295,390
(3,226,090) (586,501) 466,806
708,889
(2,759,284)
Transfers
289,799
3,245,883
(289,799) (3,245,883) ‐
‐
Change in net assets
1,585,189
19,793
(876,300) (2,779,077) 708,889
(2,759,284)
Net assets, July 1
46,604,999
46,585,206
24,942,278
27,721,355
71,547,277
74,306,561
Net assets, June 30
$ 48,190,188
$ 46,604,999
$ 24,065,978
$ 24,942,278
$ 72,256,166
$ 71,547,277
-26-
Management’s Discussion and Analysis (Continued) Governmental activities. Governmental activities increased the County’s net assets by $1,585,189. Business‐type activities: Business‐type activities decreased Robeson County’s net assets by $876,300 accounting for 80% of the total increase in the government’s net assets. Key element of this decrease is due to increase in accrued landfill closure and post closure care costs. Financial Analysis of the County’s Funds As noted earlier, Robeson County uses fund accounting to ensure and demonstrate compliance with finance‐related legal requirements. Governmental Funds. The focus of Robeson County’s governmental funds is to provide information on near‐term inflows, outflows, and balances of usable resources. Such information is useful in assessing Robeson County’s financing requirements. Specifically, fund balance available for appropriation can be a useful measure of a government’s net resources available for spending at the end of the fiscal year. The general fund is the chief operating fund of Robeson County. At the end of the current fiscal year, Robeson County’s fund balance available in the General Fund was $31,927,411, while total fund balance reached $44,047,859. The County currently has an available fund balance of 29% of general fund expenditures, while total fund balance represents 33% of that same amount. At June 30, 2012, the governmental funds of Robeson County reported a combined fund balance of $44,047,859, an 2 percent decrease from last year. Included in this change in fund balance is an increase in fund balance in the General Fund, and a decrease in fund balance in the Capital Project Funds. The majority of this increase in the General Fund can be attributed to the following amounts borrowed on behalf of the Public Schools of Robeson County for school renovations. The allocations are as follows: QSCBS $6,524,093 and QZABS $4,000,000. Funds have been borrowed for these projects but unexpended as of June 30, 2012. General Fund Budgetary Highlights: During the fiscal year, the County revised the budget on several occasions. Generally, budget amendments fall into one of three categories: 1) amendments made to adjust the estimates that are used to prepare the original budget ordinance once exact information is available; 2) amendments made to recognize new funding amounts from external sources, such as Federal and State grants; and 3) increases in appropriations that become necessary to maintain services. Revenues were more than the budgeted amounts primarily because of an increase in State shared revenues that the County originally had not expected to receive. However, expenditures were held below budget and the County was able to comply with its budgetary requirements. Proprietary Funds. Robeson County’s proprietary funds provide the same type of information found in the government‐wide statements but in more detail. Unrestricted net assets of the business‐type activities at the end of the fiscal year amounted to ($230,133). Other factors concerning the finances of these funds have already been addressed in the discussion of Robeson County’s business‐type activities. -27-
Management’s Discussion and Analysis (Continued) Capital Asset and Debt Administration Capital assets. Robeson County’s investment in capital assets for its governmental and business–type activities as of June 30, 2012, totals $72,256,166 (net of accumulated depreciation). These assets include buildings, land, and equipment. Robeson County's Capital Assets
Figure 4
(Net of depreciation)
Governmental
Business‐Type
Activities
Activities
Total
2012
2011
2012
2011
2012
2011
Land
$ 2,837,660
$ 2,837,660
$ 1,784,136
$ 1,702,958
$ 4,621,796
$ 4,540,618
Buildings
31,918,923
32,511,874
4,282,888
3,761,585
36,201,811
36,273,459
Equipment and vehicles
4,732,523
4,973,405
772,073
254,987
5,504,596
5,228,392
Construction in progress
‐
‐
‐
2,072,355
‐
2,072,355
Infrastructure
‐
‐
‐
986,214
‐
986,214
Plant and distribution systems
‐
‐
35,680,925
36,103,508
35,680,925
36,103,508
Total
$ 39,489,106
$ 40,322,939
$ 42,520,022
$ 44,881,607
$ 82,009,128
$ 85,204,546
Additional information on the County’s capital assets can be found in Note I of the Basic Financial Statements. -28-
Management’s Discussion and Analysis (Continued) Long‐term Debt. As of June 30, 2012, Robeson County had total long‐term debt outstanding of $53,472,846. Of this, 100% is debt backed by the full faith and credit of Robeson County. Robeson County's Outstanding Debt
Figure 5
Governmental
Business
Activities
Activities
2012
2011
Installment purchases
$ 25,154,661
$ 26,523,504
General obligation debt
‐
51,073
Qualified school construction bonds 5,871,684
6,306,623
Qualified zone academy bonds
3,600,001
3,866,667
Total
$ 34,626,346
$ 36,747,867
2012
18,846,500
$ 18,846,500
Total
2011
2012
2011
$ ‐
$ 25,154,661
$ 26,523,504
19,485,427
18,846,500
19,536,500
‐
5,871,684
6,306,623
3,600,001
3,866,667
$ 53,472,846
$ 56,233,294
$ 19,485,427
North Carolina general statutes limit the amount of general obligation debt that a unit of government can issue to 8 percent of the total assessed value of taxable property located within that government’s boundaries. The legal debt margin for Robeson County is $361,218,835. Robeson County does not have any authorized but un‐issued debt at June 30, 2012. Additional information regarding Robeson County’s long‐term debt can be found in Note II beginning on page 87 of this report. Budget Highlights for the Fiscal Year Ending June 30, 2013 Governmental Activities: Property taxes, revenues from permits and fees, and additional Medicaid relief are expected to lead the increase in budgeted revenue. The County will use these increases in revenues to finance programs currently in place. Budgeted expenditures in the General Fund are expected to increase. The largest increments are in employee compensation, including funding compensation and benefits, and adjustments. Business Activities: The water and solid waste rates in the County will increase primarily to cover increased costs of operations. General operating expenses will increase to cover increased personnel costs, and to cover increased costs of material, supplies and other operating expenses. Rates for landfill services will increase by an average to cover an equal increase in operating costs there, primarily in personnel costs. -29-
Management’s Discussion and Analysis (Continued) Requests for Information This report is designed to provide an overview of the County finances for those with an interest in this area. Questions concerning any of the information found in this report or requests for additional information should be directed to the following: Kellie H. Blue Finance Director 701 North Elm Street Lumberton, NC 28358 Telephone: (910) 671‐3029 Fax: (910) 671‐3010 Email: [email protected] -30-
Basic Financial Statements
-31-
Statement of Net Assets
June 30, 2012
Primary Government
Governmental
Activities
Business‐Type
Activities
Total
Robeson
County
Public Library
ASSETS
Cash and Investments
Restricted Cash and Cash Equivalents
Accounts Receivables (Net):
Inventory
Prepaid Insurance
Due from Other Governments
Capital Assets
Land, Nondepreciable Improvements,
and Construction in Progress
Other Capital Assets, Net of
Depreciation
Total Capital Assets
$ 23,498,853
14,054,949
17,491,381
‐
‐
5,291,126
Total Assets
$ 99,825,415 $ 58,426,805 $ 158,252,220 $ 763,861
The notes to the financial statements are an integral part of this statement.
$ 12,699,723 $ 36,198,576 $ 133,496
‐ 14,054,949 252,435
2,461,636 19,953,017 ‐
24,708 24,708 ‐
17,004 17,004 ‐
81,123 5,372,249 6,492
2,837,660 2,406,723
5,244,383
14,230
36,651,446 40,735,888
39,489,106 43,142,611
77,387,334
82,631,717
357,208
371,438
-32-
Statement of Net Assets (Continued)
June 30, 2012
Primary Government
Governmental
Activities
Business‐Type
Activities
Total
Robeson
County
Public Library
LIABILITIES
Accounts Payable and
Accrued Liabilities
Customer Deposits
Unearned Revenue
Noncurrent Liabilities:
Due Within One year
Due in More Than One year
Total Liabilities
$ 2,683,892 $ 627,153 $ 3,311,045 $ 5,027
‐ 893,731 893,731 ‐
62,699 1,337 64,036 ‐
2,607,513 651,274
46,281,123 32,187,332
3,258,787
78,468,455
‐
27,909
51,635,227 34,360,827
85,996,054
32,936
NET ASSETS
Invested in Capital Assets,
Net of Related Debt
Restricted
Stabilization by State Statute
Endowment
Books
School Capital Outlay
Public Buildings
E‐911
Unrestricted
16,440,352 24,296,111
40,736,463
371,438
8,247,330
‐
‐
11,441,247
2,429,452
1,304,920
8,326,887
8,247,330
‐
‐
11,441,247
2,429,452
1,304,920
8,096,754
6,492
49,089
203,346
‐
‐
‐
100,560
Total Net Assets
$ 48,190,188 $ 24,065,978 $ 72,256,166 $ 730,925
‐
‐
‐
‐
‐
‐
(230,133)
-33-
Statement of Activities
For the Year Ended June 30, 2012
Functions/Programs
Expenses
Charges
for
Services
Program Revenues
Operating
Grants
and
Contributions
Capital
Grants
and
Contributions
Primary Government:
Governmental Activities:
General Government
Public Safety
Economic and Physical Development
Human Services
Cultural and Recreation
Education
Interest on Long‐Term Debt
Total Governmental Activities
$ 23,757,884
30,398,805
2,042,223
43,118,138
914,661
16,113,200
1,856,060
118,200,971
$ 268,623 $ 177,000
8,285,251 111,371
52,089 ‐
1,874,619 33,365,233
450,986 ‐
‐ ‐
‐ ‐
10,931,568 33,653,604
$ ‐
‐
‐
‐
‐
‐
‐
‐
Business‐Type Activities:
Water
Solid Waste
Housing
Total Business‐Type Activities
11,539,878
5,127,099
2,228,500
18,895,477
10,222,379
5,301,926
‐
15,524,305
401,201
291,077
1,400,389
2,092,667
‐
‐
531,782
531,782
Total Primary Government
137,096,448 26,455,873
35,746,271
531,782
-34-
Net (Expense) Revenue and Changes in Net Assets
Primary Government
Governmental
Activities
Business‐Type
Activities
Total
Robeson
County
Public Library
$ (23,312,261)
(22,002,183)
(1,990,134)
(7,878,286)
(463,675)
(16,113,200)
(1,856,060)
(73,615,799)
$ ‐
‐
‐
‐
‐
‐
‐
‐
$ (23,312,261)
(22,002,183)
(1,990,134)
(7,878,286)
(463,675)
(16,113,200)
(1,856,060)
(73,615,799)
$ ‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
(916,298)
465,904
(296,329)
(746,723)
(916,298)
465,904
(296,329)
(746,723)
‐
‐
‐
‐
(73,615,799) (746,723) (74,362,522) ‐
-35-
Statement of Activities (Continued)
Functions/Programs
Component Units:
Library
Total Component Units
Expenses
Charges
for
Services
Program Revenues
Operating
Grants
and
Contributions
Capital
Grants
and
Contributions
$ 1,117,201 $ 24,067 $ 1,038,569 $ ‐
$ 1,117,201 $ 24,067 $ 1,038,569 $ ‐
General Revenues:
Property Taxes, Levied for General Purpose
Local Option Sales Tax
Investment Earnings
Miscellaneous
Transfers
Total General Revenues and Transfers
Change in Net Assets
Net Assets ‐ Beginning of Year
Net Assets ‐ End of Year
-36-
Net (Expense) Revenue and Changes in Net Assets
Primary Government
Governmental
Activities
Business‐Type
Activities
Total
Robeson
County
Public Library
$ ‐
‐
$ ‐
‐
$ ‐
‐
$ (54,565)
(54,565)
52,780,917
18,084,314
722,612
3,323,346
289,799
75,200,988
1,585,189
46,604,999
$ 48,190,188
‐
‐
18,566
141,656
(289,799)
(129,577)
(876,300)
24,942,278
$ 24,065,978
52,780,917 ‐
18,084,314 ‐
741,178 1,120
3,465,002 ‐
‐ ‐
75,071,411 1,120
708,889 (53,445)
71,547,277 784,370
$ 72,256,166 $ 730,925
-37-
Balance Sheet
Governmental Funds
June 30, 2012
Major Funds
Non‐Major
General
Other
Governmental
Funds
Total
Governmental
Funds
ASSETS
Restricted Cash
Receivables (Net):
Ad Valorem Taxes
Interest
Other
Due from Other Funds
$ 23,105,782 $ 393,071 $ 23,498,853
10,659,524 3,395,425 14,054,949
10,657,751
579,878
2,087,700
309,202
5,270,550
Total Assets
$ 52,670,387 $ 5,265,860 $ 57,936,247
999,671
‐
766,319
(309,202)
20,576
11,657,422
579,878
2,854,019
‐
5,291,126
-38-
Balance Sheet (Continued)
Governmental Funds
June 30, 2012
LIABILITIES AND FUND BALANCES
Major Funds
Non‐Major
General
Other
Governmental
Funds
Total
Governmental
Funds
Liabilities:
Accrued Liabilities
Unearned Revenue
Deferred Revenues
$ 1,775,196 $ 393,071 $ 2,168,267
62,699 ‐ 62,699
10,657,751 999,671 11,657,422
Total Liabilities
12,495,646 1,392,742 13,888,388
Fund Balances:
Restricted
Stabilization by State Statute
Public Buildings
E‐911
Assigned
Subsequent Year's Expenditures
Public Buildings
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
8,247,330
11,441,247
‐
‐
‐
‐
2,429,452
1,304,920
8,247,330
11,441,247
2,429,452
1,304,920
3,039,320 ‐ 3,039,320
‐ 138,746 138,746
17,446,844 ‐ 17,446,844
‐
40,174,741 3,873,118 44,047,859
‐
$ 52,670,387 $ 5,265,860 57,936,247
-39-
Balance Sheet (Continued)
Governmental Funds
June 30, 2012
Total
Governmental
Funds
Amounts reported for governmental activities in the statement of net assets
are different because:
Net fund balances ‐ total governmental funds
Capital assets used in governmental activities are not financial resources
and therefore are not reported in the funds.
Gross capital assets at historical costs
Accumulated depreciation
Other long‐term assets (accrued interest receivable from taxes) are not
available to pay for current‐period expenditures and therefore are deferred
Accrued interest ‐ taxes
Liabilities for earned but deferred revenues in fund statements.
Ad valorem taxes
Long‐term liabilities are not due and payable in the current period
and therefore are not reported in the funds.
Accrued interest payable
Qualified school construction bonds
Qualified zone academy bonds
Installment notes
Compensated absences
Other postemployment benefits
Net pension obligation
Net assets of governmental activities
$ 44,047,859
$ 60,204,921
(20,715,815) 39,489,106
2,400,063 2,400,063
11,657,422 11,657,422
(515,625)
(5,871,684)
(3,600,001)
(25,154,661)
(5,362,835)
(8,157,307)
(742,149) (49,404,262)
$ 48,190,188
-40-
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
Major Funds
Non‐Major
General
Fund
Other
Governmental
Funds
Total
Governmental
Funds
Revenues
Ad Valorem Taxes
Other Taxes and Licenses
Unrestricted Intergovernmental
Permits and Fees
Sales and Services
Restricted Intergovernmental
Investment Earnings
Miscellaneous
Total Revenues
$ 47,671,234 $ 3,678,707 $ 51,349,941
18,084,314 ‐ 18,084,314
78,734 ‐ 78,734
73,063 ‐ 73,063
967,866 ‐ 967,866
9,496,584 315,322 9,811,906
31,890,917 1,762,687 33,653,604
446,034 276,578 722,612
3,323,346 ‐ 3,323,346
112,032,092 6,033,294 118,065,386
Expenditures
Current
Governing Body
Administration
Personnel
Purchasing & Safety
Wellness
Finance
Computer Operations
Tax Administration
County Attorney
Court Facilities
Elections
Register of Deeds
Non Departmental
Central Garage
Public Buildings
Sheriff
Juvenile Outreach Program
Communications
Jail
Jail Health Services
Emergency Management
1,453,834
376,573
299,606
59,917
1,336,283
604,504
433,281
2,584,358
95,745
552,018
425,381
397,950
2,169,071
941,977
1,518,788
8,963,734
562,726
1,112,764
6,322,917
1,283,883
410,340
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
2,052,486
‐
‐
‐
‐
‐
‐
1,453,834
376,573
299,606
59,917
1,336,283
604,504
433,281
2,584,358
95,745
552,018
425,381
397,950
2,169,071
941,977
3,571,274
8,963,734
562,726
1,112,764
6,322,917
1,283,883
410,340
-41-
Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued)
Governmental Funds
Expenditures (Continued)
Current
Fire Marshall
Inspections
Coroner
Emergency Medical Services
Animal Control
Planning Board
Development Commission
Cooperative Extension
Soil Conservation
General Health
Home Health
Health Programs
Alcohol Rehabilitation Fund
Department of Social Services
Veteran Service Officer
Rob Restitution Program
Criminal Justice Partner Grant
Schools
SEATS
Parks & Recreation
Recreation Special
Special Appropriation
Fire Department(s)
E‐911
Debt Service
Principal
Interest
Capital Outlay
Governing Body
Computer Operations
Sheriff
Tax Administration
Major Funds
Non‐Major
General
Fund
Other
Governmental
Funds
Total
Governmental
Funds
$ 192,517 $ ‐ $ 192,517
417,922 ‐ 417,922
87,000 ‐ 87,000
4,761,490 ‐ 4,761,490
458,147 ‐ 458,147
301,885 ‐ 301,885
219,567 ‐ 219,567
387,295 ‐ 387,295
128,692 ‐ 128,692
9,608,941 ‐ 9,608,941
1,155,823 ‐ 1,155,823
1,289,925 ‐ 1,289,925
24,981 ‐ 24,981
32,430,138 ‐ 32,430,138
107,113 ‐ 107,113
76,813 ‐ 76,813
636,705 ‐ 636,705
16,113,200 ‐ 16,113,200
810,772 ‐ 810,772
780,764 ‐ 780,764
130,575 ‐ 130,575
3,092,769 ‐ 3,092,769
‐ 3,678,707 3,678,707
‐ 405,518 405,518
2,121,523
1,856,060
‐
‐
2,121,523
1,856,060
11,487
19,262
151,049
19,991
‐
‐
‐
11,487
19,262
151,049
19,991
‐
-42-
Governmental Funds
Major Funds
Non‐Major
General
Fund
Other
Governmental
Funds
Total
Governmental
Funds
Capital Outlay
Animal Control
General Health
Social Services
E‐911
Capital Reserve
Total Expenditures
$ 91,812 $ ‐ $ 91,812
8,749 ‐ 8,749
12,434 ‐ 12,434
99,294 ‐ 99,294
‐ 575,503 575,503
‐ 1,288,390 1,288,390
109,510,345 8,000,604 117,510,949
Excess (Deficiency) of Revenues
Over Expenditures
2,521,747
Other Financing Sources (Uses)
Transfers from Other Funds
Transfers to Other Funds
Total Other Financing Sources (Uses)
3,757,148 289,799 4,046,947
(3,464,268) (292,880) (3,757,148)
292,880 (3,081) 289,799
Net Change in Fund Balance
2,814,627
(1,970,391) 844,236
Fund Balance ‐ Beginning of Year
37,360,114
5,843,509
Fund Balance ‐ End of Year
$ 40,174,741 $ 3,873,118 $ 44,047,859
(1,967,310) 554,437
43,203,623
-43-
Governmental Funds
Amounts reported for governmental activities in the statement of activities are different
because:
Net changes in fund balances ‐ total governmental funds
$ 844,236
Governmental funds report capital outlays as expenditures. However,
in the statement of activities the costs of those assets is allocated over
their estimated useful lives and reported as depreciation expense.
Capital outlay expenditures which were capitalized
Depreciation expense
$ 2,031,944
(2,865,777) (833,833)
Revenues in the statement of activities that do not provide
current financial resources are not reported as revenue in the funds.
Change in deferred revenue for ad valorem tax revenues
Interest earned on ad valorem taxes
1,208,746
338,510
The issuance of long‐term debt provides current financial resources
to governmental funds, while the repayment of the principal of long‐term debt consumes the current financial resources of
governmental funds. Neither transaction has any effect on net assets.
Also governmental funds report the effect of issuance costs, premiums,
discounts and similar items when debt is first issued, whereas these
amounts are deferred and amortized in the statement of activities.
Increase in accrued interest payable
Debt retirement
(502,065)
2,121,522 1,619,457
Some expenses reported in the statement of activities do not require
the use of current financial resources and, therefore, are not reported
as expenditures in governmental funds:
Compensated absences
Other postemployment benefits
Net pension obligation
(352,010)
(1,107,855)
(132,062) (1,591,927)
Total changes in net assets of governmental activities
1,547,256
$ 1,585,189
-44-
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
Budget and Actual
General Fund
Original
Budget
Final
Budget
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)
Revenues
Ad Valorem Taxes
Permits and Fees
Sales and Services
Investment Earnings
Miscellaneous
Total Revenues
$ 41,231,000
17,699,194
‐
23,050
7,858,638
‐
25,085,221
‐
2,681,437
94,578,540
$ 41,231,000
17,699,194
110,000
20,500
837,000
9,571,285
36,957,760
‐
5,504,148
111,930,887
$ 47,671,234
18,084,314
78,734
73,063
967,866
9,496,584
31,890,917
446,034
3,323,346
112,032,092
$ 6,440,234
385,120
(31,266)
52,563
130,866
(74,701)
(5,066,843)
446,034
(2,180,802)
101,205
Expenditures
Governing Body
Administration
Personnel
Purchasing & Safety
Wellness
Finance
Computer Operations
Tax Administration
County Attorney
Court Facilities
Elections
Register of Deeds
Non Departmental
Central Garage
Public Buildings
Sheriff
881,821
646,267
315,808
69,282
1,179,772
605,746
459,260
2,805,929
136,007
495,105
378,690
404,057
3,149,000
805,469
1,471,485
8,439,879
557,337
1,465,363
539,767
319,609
69,282
1,339,772
619,669
464,568
2,805,929
124,957
556,326
396,385
408,628
2,725,519
954,513
1,649,785
9,253,068
565,206
1,465,321
376,573
299,606
59,917
1,336,283
604,504
452,543
2,604,349
95,745
552,018
425,381
397,950
2,169,071
941,977
1,518,788
9,114,783
562,726
42
163,194
20,003
9,365
3,489
15,165
12,025
201,580
29,212
4,308
(28,996)
10,678
556,448
12,536
130,997
138,285
2,480
-45-
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance (Continued)
Budget and Actual
General Fund
Communications
Jail
Jail Health Services
Emergency Management
Fire Marshall
Inspections
Coroner
Animal Control
Planning Board
Development Commission
Soil Conservation
General Health
Home Health
Health Programs
Social Services
Veteran Service Officer
School Current Expenditures
SEATS
Parks & Recreation
Recreation Special
Original
Budget
Final
Budget
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)
$ 1,112,903
5,997,912
1,330,042
182,048
193,612
404,995
81,000
4,695,696
382,474
288,954
219,893
393,990
101,443
9,880,596
1,195,000
1,466,663
23,050
31,644,581
106,173
72,000
693,252
12,375,000
4,699,194
997,655
798,690
120,000
$ 1,120,956
6,331,247
1,300,542
425,630
195,000
418,170
87,000
4,872,734
466,912
301,895
222,661
393,990
132,075
11,599,503
1,129,379
1,622,408
24,981
34,014,257
105,559
77,000
693,252
12,375,000
4,699,194
943,005
798,690
220,248
$ 1,112,764
6,322,917
1,283,883
410,340
192,517
417,922
87,000
4,853,302
466,896
301,885
219,567
387,295
128,692
9,621,375
1,155,823
1,289,925
24,981
32,529,432
107,113
76,813
636,705
12,375,000
3,738,200
810,772
780,764
130,575
$ 8,192
8,330
16,659
15,290
2,483
248
‐
19,432
16
10
3,094
6,695
3,383
1,978,128
(26,444)
332,483
‐
1,484,825
(1,554)
187
56,547
‐
960,994
132,233
17,926
89,673
-46-
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance (Continued)
Budget and Actual
General Fund
Ambulance Billing
Special Appropriation
Contingency
Total Expenditures
Over Expenditures
Original
Budget
Final
Budget
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)
$ ‐
10,960,480
100,000
113,318,210
$ ‐
9,497,312
‐
118,326,946
$ ‐
7,070,352
‐
109,510,345
$ ‐
2,426,960
‐
8,816,601
(18,739,670) (6,396,059) 2,521,747 8,917,806
2,741,124 4,939,909 3,757,148 (1,182,761)
(4,126,321) (3,464,268) 662,053
2,741,124 813,588 292,880 (520,708)
Appropriated Fund Balance
3,433,237 7,526,345 ‐
$ (12,565,309) $ 1,943,874 2,814,627 $ 870,753
Fund Balance ‐ Beginning
37,360,114
$ 40,174,741
(7,526,345)
-47-
Statement of Net Assets
Proprietary Funds
June 30, 2012
Major
Water
Fund
Solid
Waste
Fund
Robeson
County
Housing
Authority
Totals
Current Assets
Accounts Receivable (Net)
Inventory
Prepaid Insurance
Total Current Assets
$ 11,711,552
1,066,872
‐
‐
61,409
12,839,833
$ 513,985
1,373,940
‐
‐
19,714
1,907,639
$ 474,186
20,824
24,708
17,004
‐
536,722
$ 12,699,723
2,461,636
24,708
17,004
81,123
15,284,194
Noncurrent Assets
Capital Assets
Land and Construction in Progress
Other Capital Assets, Net of Depreciation
Total Capital Assets
1,542,006 636,817 227,900 2,406,723
36,838,065 ‐ 3,897,823 40,735,888
38,380,071 636,817 4,125,723 43,142,611
ASSETS
Total Assets
$ 51,219,904 $ 2,544,456 $ 4,662,445 $ 58,426,805
-48-
Statement of Net Assets (Continued)
Proprietary Funds
June 30, 2012
Major
Water
Fund
Solid
Waste
Fund
Robeson
County
Housing
Authority
Totals
Current Liabilities
Accrued Liabilities
Unearned Revenue
Customer Deposits
Compensated Absences
General Obligation Bonds Payable
Total Current Liabilities
$ 426,413
‐
847,622
26,682
599,000
1,899,717
$ 63,333
‐
‐
13,933
‐
77,266
$ 137,407
1,337
46,109
11,659
‐
196,512
$ 627,153
1,337
893,731
52,274
599,000
2,173,495
Noncurrent Liabilities
Accrued Landfill Closure and
Postclosure Care Costs
Compensated Absences
Other Postemployment Benefits
General Obligation Bonds Payable
Total Noncurrent Liabilities
‐
240,136
383,379
18,247,500
18,871,015
12,949,394
125,400
206,545
‐
13,281,339
‐
34,978
‐
‐
34,978
12,949,394
400,514
589,924
18,247,500
32,187,332
Total Liabilities
$ 20,770,732 $ 13,358,605 $ 231,490 $ 34,360,827
LIABILITIES
NET ASSETS
Invested in Capital Assets, Net of Related Debt
Unrestricted
$ 19,533,571 $ 636,817 $ 4,125,723 $ 24,296,111
10,915,601 (11,450,966) 305,232 (230,133)
Total Net Assets
$ 30,449,172 $ (10,814,149) $ 4,430,955 $ 24,065,978
-49-
Statement of Revenues, Expenses, and Changes in Fund Net Assets
Proprietary Funds
Major
Water
Fund
Solid
Waste
Fund
Robeson
County
Housing
Authority
Totals
Operating Revenues
Charges for Services
Taps and Reconnections
Operating Grants
Dwelling Rental
Other
Total Operating Revenues
$ 10,001,264
221,115
‐
‐
100,000
10,322,379
$ 5,301,926
‐
‐
‐
‐
5,301,926
$ ‐
‐
860,007
540,040
342
1,400,389
$ 15,303,190
221,115
860,007
540,040
100,342
17,024,694
Operating Expenses
Non‐Departmental
Public Utilities
Water Treatment Plant
Water Treatment Wells
Water Distribution
Meter Maintenance
Landfill
Manned Dumpster Sites
Landfill Closure and Postclosure Care Costs
Administration
Tenant Services
Protective Services
Utilities
Ordinary Maintenance
General Expense
Depreciation
Total Operating Expenses
644
3,080,124
301,924
1,794,314
2,009,183
831,846
493,106
‐
‐
‐
‐
‐
‐
‐
‐
‐
2,075,269
10,586,410
‐
‐
‐
‐
‐
‐
‐
4,757,895
489,713
(2,293,876)
‐
‐
‐
‐
‐
‐
2,173,367
5,127,099
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
416,703
26,349
27,993
314,001
694,004
122,237
627,213
2,228,500
644
3,080,124
301,924
1,794,314
2,009,183
831,846
493,106
4,757,895
489,713
(2,293,876)
416,703
26,349
27,993
314,001
694,004
122,237
4,875,849
17,942,009
Operating Income (Loss)
(264,031) 174,827 (828,111) (917,315)
-50-
Statement of Revenues, Expenses, and Changes in Fund Net Assets (Continued)
Proprietary Funds
Major
Water
Fund
Solid
Waste
Fund
Robeson
County
Housing
Authority
Totals
Nonoperating Revenues (Expenses)
Solid Waste Disposal Tax
Scrap Tire Disposal Tax
White Goods Disposal Tax
State Grant
Investment Earnings
Miscellaneous
Interest Expense
Total Nonoperating Revenues (Expenses)
$ ‐
‐
‐
301,201
14,668
141,949
(953,468)
(495,650)
$ 79,853
162,599
48,625
‐
1,165
‐
‐
292,242
$ ‐
‐
‐
‐
2,733
(293)
‐
2,440
$ 79,853
162,599
48,625
301,201
18,566
141,656
(953,468)
(200,968)
Income (Loss) Before Contributions
and Transfers
(759,681) 467,069 (825,671) (1,118,283)
Contributions and Transfers
Capital Contributions
Total Contributions and Transfers
‐ ‐
(289,799) ‐
(289,799) ‐
(1,049,480) 467,069 (293,889) (876,300)
Net Assets ‐ Beginning of Year
31,498,652 (11,281,218) 4,724,844 24,942,278
Net Assets ‐ End of Year
$ 30,449,172 $ (10,814,149) $ 4,430,955 $ 24,065,978
531,782 531,782
‐ (289,799)
531,782 241,983
-51-
Statement of Cash Flows
Proprietary Funds
Major
Cash Flows from Operating Activities
Cash Received from Customers and Users
Cash Paid for Goods and Services
Cash Paid to Employees for Services
Customer Deposits Received
Customer Deposits Returned
Other Operating Revenue
Net Cash Provided (Used) by Operating Activities
Cash Flows from Noncapital Financing Activities
State Subsidy
Disposal Taxes Received
Net Cash Provided (Used) by Noncapital
Financing Activities
Cash Flows from Capital Financing Activities
Principal Paid on Bond Maturities and
Equipment Contracts
Proceeds from Capital Grants
Interest Paid on Bond Maturities and
Equipment Contracts
Acquisition and Construction of Capital Assets
Net Cash Provided (Used) by Capital Financing Activities
Water
Fund
Solid
Waste
Fund
Robeson
County
Housing
Authority
Totals
$ 10,780,509
(3,784,683)
(2,154,065)
73,915
(48,390)
100,000
4,967,286
$ 5,097,114
(3,215,731)
(1,724,823)
‐
‐
‐
156,560
$ 540,040
(1,095,858)
(483,951)
‐
‐
860,349
(179,420)
$ 16,417,663
(8,096,272)
(4,362,839)
73,915
(48,390)
960,349
4,944,426
443,150 ‐ ‐
‐ 290,080 ‐
(2,808,988) (221,935) ‐
443,150
290,080
(3,030,923)
(2,365,838) 68,145 ‐
(2,297,693)
(638,927) ‐
‐ ‐
‐ (638,927)
531,782 531,782
(882,815) ‐ ‐ (882,815)
(1,751,566) (715,613) (669,674) (3,136,853)
(3,273,308) (715,613) (137,892) (4,126,813)
-52-
Statement of Cash Flows (Continued)
Proprietary Funds
Major
Water
Fund
Solid
Waste
Fund
Robeson
County
Housing
Authority
Totals
Cash Flows from Investing Activities
Interest on Investments
Gain or Loss on Sale of Capital Assets
Net Cash Provided (Used) by Investing Activities
$ 14,668 $ 1,165 $ 2,733 $ 18,566
‐ ‐ (293) (293)
14,668 1,165 2,440 18,273
Net Increase (Decrease) in Cash and Cash Equivalents
(657,192) (489,743) (314,872) (1,461,807)
Cash and Cash Equivalents ‐ Beginning
12,368,744 1,003,728 789,058 14,161,530
Cash and Cash Equivalents ‐ Ending
$ 11,711,552 $ 513,985 $ 474,186 $ 12,699,723
-53-
Statement of Cash Flows (Continued)
Proprietary Funds
Major
Water
Fund
Solid
Waste
Fund
Robeson
County
Housing
Authority
Totals
Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities
Operating Income (Loss)
$ (264,031) $ 174,827 $ (828,111) $ (917,315)
Adjustments to Reconcile Operating Income
to Net Cash Provided (Used) by Operating Activities Depreciation
Landfill Closure and Postclosure Care Costs
Changes in Assets and Liabilities
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Inventory
(Increase) Decrease in Prepaid Insurance
(Increase) Decrease in Due to Other Governments
Increase (Decrease) in Accounts Payable and
Accrued Liabilities
Increase (Decrease) in Customer Deposits
Increase (Decrease) in Compensated Absences
Increase (Decrease) in OPEB Payable
Total Adjustments
Net Cash Provided(Used) by Operating Activities
2,075,269 2,173,367 627,213 4,875,849
‐ (2,293,876) ‐ (2,293,876)
558,130
‐
‐
(61,409)
(204,812)
‐
‐
‐
35,996
4,381
17,508
‐
389,314
4,381
17,508
(61,409)
75,066
25,525
(11,567)
51,114
54,475
‐
669
29,975
(36,407)
‐
‐
‐
93,134
25,525
(10,898)
81,089
2,712,128 (240,202) 648,691 3,120,617
$ 2,448,097 $ (65,375) $ (179,420) $ 2,203,302
-54-
Statement of Fiduciary Net Assets
Fiduciary Funds
June 30, 2012
Agency
Funds
Assets
Cash and Cash Equivalents
$ 135,088
Total Assets
$ 135,088
Liabilities
Liabilities
Miscellaneous Liabilities
Intergovernmental payable‐
Robeson County Board of Education
State of North Carolina
Total Liabilities
$ 74,327
50,083
10,678
$ 135,088
-55-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of Robeson County and its component units conform to generally accepted accounting principles as applicable to governments. The following is a summary of the more significant accounting policies: A. Reporting Entity The County, which is governed by an eight‐member board of commissioners, is one of the 100 counties established in North Carolina under North Carolina General Statute 153A‐10. As required by generally accepted accounting principles, these financial statements present the County and its component units, legally separate entities for which the County is financially accountable. Robeson County Housing Authority exists to provide low income housing. The Robeson County Public Library, which has a June 30 year‐
end, is presented as if it is a separate proprietary fund of the County. The blended presentation method presents component units as a department or unit of the County, and offers no separate presentation as with the discrete method. Reporting Separate Financial Statements Component Unit Method Criteria for Inclusion Robeson County Housing Blended Under State law [NCGS 162A‐89], the Robeson County Housing Authority County’s board of commissioners Authority also serve as the governing board for PO Box 1088 the Authority. Lumberton, NC 28359 Robeson County Public Discrete Seven of the twelve members of the Robeson County Public Library Library Board of Trustees of the Robeson PO Box 988 County Public Library are appointed Lumberton, NC 28359 by the Robeson County Board of Commissioners. The Library also receives grants from State agencies which are only available with the appropriate local match. -56-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation, Basis of Accounting 1. Basis of Presentation, Measurement Focus – Basis of Accounting Government‐wide Statements: The statement of net assets and the statement of activities display information about the primary government (the County) and its component units. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business‐type activities of the County. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non‐exchange transactions. Business‐type activities are financed in whole or in part by fees charged to external parties. The statement of activities presents a comparison between direct expenses and program revenues for the different business‐type activities of the County and for each function of the County’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Indirect expense allocations that have been made in the funds have been reversed for the statement of activities. Program revenues include (a) fees and charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues. Fund Financial Statements: The fund financial statements provide information about the County’s funds. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as non‐major funds. Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non‐operating revenues, such as subsidies, result from non‐exchange transactions. Other non‐operating items such as investment earnings are ancillary activities. The County reports the following major governmental funds: General Fund – This is the County’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The County reports the following major enterprise funds: Water Fund – This fund is used to account for the operations of the county‐wide water system. Solid Waste Fund – This fund accounts for the operation, maintenance, and development of the landfill and the solid waste collection within the county. -57-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation, Basis of Accounting (Continued) 1. Basis of Presentation, Measurement Focus – Basis of Accounting (Continued) The County reports the following fund types: Agency Funds – Agency funds are custodial in nature and do not involve the measurement of operating results. Agency funds are used to account for assets the County holds on behalf of others. The County maintains the following agency funds: the Social Services Fund, which accounts for moneys deposited with the Department of Social Services for the benefit of certain individuals; the Fines and Forfeitures Fund, which accounts for various legal fines and forfeitures that the County is required to remit to Robeson County Board of Education and the three percent interest on the first month of delinquent motor vehicle taxes that the County is required to remit to the North Carolina Department of Motor Vehicles; the Extension Services Fund, which accounts for moneys deposited with the Cooperative Extension Department for the benefit of certain individuals; the Ad Valorem Taxes Fund, which accounts for ad valorem taxes that are billed and collected by the County for various municipalities within the County; the Sanitary Districts Fund, which accounts for taxes that are billed and collected by the County for special sanitary projects within the County; and the Deed of Trust Fund, which accounts for the five dollars of each fee collected by the register of deeds for registering or filing a deed of trust or mortgage and remitted to the State Treasurer on a monthly basis. Nonmajor Funds – The County maintains four legally budgeted funds. The E‐911 and Fire District Fund are reported as nonmajor special revenue funds. The Community Development Block Grant and Capital Reserve Capital Project Fund are reported as capital project funds. 2. Measurement Focus, Basis of Accounting In accordance with North Carolina General Statutes, all funds of the County are maintained during the year using the modified accrual basis of accounting. Government‐wide, Proprietary, and Fiduciary Fund Financial Statements. The government‐wide and proprietary fund financial statements are reported using the economic resources measurement focus, except for the agency funds which have no measurement focus. The government‐wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Non‐exchange transactions, in which the County gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. -58-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation, Basis of Accounting (Continued) 2. Measurement Focus, Basis of Accounting (Continued) Proprietary funds distinguish operating revenues and expenses from non‐operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the County enterprise funds are charges to customers for sales and services. The County also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the water and sewer system. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non‐operating revenues and expenses. Governmental Fund Financial Statements. Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long‐term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long‐term debt and acquisitions under capital leases are reported as other financing sources. The County considers all revenues available if they are collected within 90 days after year‐end, except for property taxes. Ad valorem property taxes are not accrued as revenue because the amount is not susceptible to accrual. At June 30, taxes receivable are materially past due and are not considered to be an available resource to finance the operations of the current year. Also, as of January 1, 1993, State law altered the procedures for the assessment and collection of property taxes on registered motor vehicles in North Carolina. Effective with this change in the law, Robeson County is responsible for billing and collecting the property taxes on registered motor vehicles on behalf of all municipalities and special tax districts in the County. For registered motor vehicles, property taxes are due the first day of the fourth month after the vehicles are registered. The billed taxes are applicable to the fiscal year in which they become due. Therefore, taxes for vehicles registered from March 2009 through February 2010 apply to the fiscal year ended June 30, 2010. Uncollected taxes that were billed during this period are shown as a receivable in these financial statements and are offset by deferred revenues. Sales taxes and certain intergovernmental revenues, such as the utilities franchise tax, collected and held by the State at year‐end on behalf of the County are recognized as revenue. Intergovernmental revenues and sales and services are not susceptible to accrual because generally they are not measurable until received in cash. Expenditure‐driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been satisfied. Under the terms of grant agreements, the County funds certain programs by a combination of specific cost‐reimbursement grants, categorical block grants, and general revenues. Thus, when program expenses are incurred, there are both restricted and unrestricted net assets available to finance the program. It is the County’s policy to first apply cost‐reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues. All governmental and business‐type activities and enterprise funds of the County follow FASB Statements and Interpretations issued on or before November 30, 1989, Accounting Principles Board Opinions, and Accounting Research Bulletins, unless those pronouncements conflict with GASB pronouncements. -59-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Budgetary Data The County’s budgets are adopted as required by the North Carolina General Statutes. An annual budget is adopted for the General Fund, the E‐911, Fire District, Capital Reserve Capital Project Fund, and the Enterprise Funds. All annual appropriations lapse at the fiscal year end. Project ordinances are adopted for the Community Development Block Grant Fund. All budgets are prepared using the modified accrual basis of accounting. Expenditures may not legally exceed appropriations at the functional level for all annually budgeted funds and at the object level for the multi‐year funds. Amendments are required for any revisions that alter total expenditures of any fund or that change functional appropriations by more than $5,000. The governing board must approve all amendments. During the year, several immaterial amendments to the original budget were necessary. The budget ordinance must be adopted by July 1 of the fiscal year or the governing board must adopt an interim budget that covers that time until the annual ordinance can be adopted. D. Assets, Liabilities and Fund Equity 1.
Deposits and Investments All deposits of the County and the Public Library are made in board‐designated official depositories and are secured as required by G.S.159‐31. The County and the Public Library may designate, as an official depository, any bank or savings association whose principal office is located in North Carolina. Also, the County and the Public Library may establish time deposit accounts such as NOW and Super‐NOW accounts, money market accounts, and certificates of deposits. State law [G.S.159‐30(c)] authorized the County, and the Public Library to invest in obligations of the United States or obligations fully guaranteed both as to principal and interest by the United States; obligations of the State of North Carolina; bonds and notes of any North Carolina local government or public authority; high quality issues of commercial paper and bankers’ acceptances and the North Carolina Capital Management Trust (NCCMT). The County and the Public Library’s investments are carried at fair value as determined by quoted market prices. The securities of the NCCMT Cash Portfolio, an SEC‐
registered (2a‐7) money market mutual fund, are valued at fair value, which is the NCCMT’s share price. The NCCMT Term Portfolio’s securities are valued at fair value. 2.
Cash and Cash Equivalents The County pools money from several funds, except the Pension Trust Fund, to facilitate disbursement and investment and to maximize investment income. Therefore, all cash and investments are essentially demand deposits and are considered cash and cash equivalents. Robeson County Public Library considers demand deposits and investments purchased with an original maturity of three months or less, which are not limited as to use, to be cash and cash equivalents. -60-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities and Fund Equity (Continued) 3.
Restricted Assets Unexpended installment note proceeds for school capital outlay are classified as restricted assets within the General Fund because their use is completely restricted to the purpose for which the notes were originally issued. Unexpended note proceeds for public buildings are classified as restricted assets within the Capital Reserve Capital Project Fund because their use is completely restricted to the purpose for which the note was originally issued. 4.
Ad Valorem Taxes Receivable In accordance with State law [G.S.105‐347 and G.S.159‐13(a)], the County levies ad valorem taxes on property other than motor vehicles on July 1, the beginning of the fiscal year. The taxes are due on September 1 (lien date); however, penalties and interest do not accrue until the following January 6. These taxes are based on the assessed values as of January 1, 2010. As allowed by State law, the County has established a schedule of discounts that apply to taxes that are paid prior to the due date. In the County’s General Fund, ad valorem tax revenues are reported net of such discounts. 5.
Allowances for Doubtful Accounts All receivables that historically experience uncollectible accounts are shown net of an allowance for doubtful accounts. This amount is estimated by analyzing the percentage of receivables that were written off in prior years. 6.
Inventories and Prepaid Items The inventories of the County, and the Public Library are valued at cost (first‐in, first‐out), which approximates market. The County’s General Fund inventory consists of expendable supplies that are recorded as expenditures when purchased. The inventory of the County’s enterprise funds as well as those of the Public Library consists of materials and supplies held for consumption or resale. The cost of the inventory carried in the County’s enterprise funds and that of the Public Library is recorded as an expense as it is consumed or sold. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government‐wide and fund financial statements. 7.
Capital Assets Purchased or constructed capital assets are reported at cost or estimated historical cost. Donated capital assets are recorded at their estimated fair value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Minimum capitalization costs are as follows: equipment and vehicles, land, buildings, $5,000. -61-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities and Fund Equity (Continued) 7. Capital Assets (Continued) Capital assets of the County are depreciated on a straight‐line basis over the following estimated useful lives: Asset Class Buildings Improvements Vehicles Furniture and equipment Computer equipment Estimated Useful Lives 50 25 5 5 5 Minimum capitalization costs for the Library are as follows: equipment and vehicles, land, and buildings, $5,000. Capital assets of the Robeson County Public Library are depreciated over their useful lives on a straight‐line basis as follows: Asset Class Buildings Improvements Vehicles Furniture and equipment 8.
Estimated Useful Lives 50 25 5 5 Long‐Term Obligations In the government‐wide financial statements and in the proprietary fund types in the fund financial statements, long‐term debt and other long‐term obligations are reported as liabilities in the applicable governmental activities, business‐type activities, or proprietary fund type statement of net assets. In the fund financial statements for governmental fund types, the face amount of debt issued is reported as an other financing source. -62-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities and Fund Equity (Continued) 9. Compensated Absences The vacation policies of the County and the Public Library provide for the accumulation of up to thirty days earned vacation leave with such leave being fully vested when earned. For the County’s government‐wide, proprietary funds, and the Public Library an expense and a liability for compensated absences and the salary‐related payments are recorded as the leave is earned. The sick leave policies of the County and the Public Library provide for an unlimited accumulation of earned sick leave. Sick leave does not vest, but any unused sick leave accumulated at the time of retirement may be used in the determination of length of service for retirement benefit purposes. Since neither the County nor the Public Library has any obligation for the accumulated sick leave until it is actually taken, no accruals for sick leave have been made. 10. Net Assets/Fund Balances Net Assets Net assets in government‐wide and proprietary fund financial statements are classified as invested in capital assets, net of related debt; restricted; and unrestricted. Restricted net assets represent constraints on resources that are either a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or b) imposed by law through state statute. Fund Balances In the governmental fund financial statements, fund balance is composed of five classifications designed to disclose the hierarchy of constraints placed on how fund balance can be spent. The governmental fund types classify fund balances as follows: Nonspendable Fund Balance – This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. -63-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Assets, Liabilities and Fund Equity (Continued) 10. Net Assets/Fund Balances (Continued) Restricted Fund Balance – This classification includes revenue sources that are restricted to specific purposes externally imposed by creditors or imposed by law. Restricted for Stabilization by State Statute – Portion of fund balance that is restricted by State Statute [G.S. 159‐8(a)]. Restricted for School Capital Outlay – Portion of fund balance that is restricted by revenue source for school capital outlay. Restricted for Public Buildings – Portion of fund balance that is restricted by revenue source for public building capital outlay. Committed Fund Balance – Portion of fund balance that can only be used for specific purpose imposed by majority vote of Robeson County’s governing body (highest level of decision‐making authority). Any changes or removal of specific purposes requires majority action by the governing body. Committed for E‐911 – Portion of fund balance that can only be used for E‐911. Assigned Fund Balance – Portion of fund balance that the Robeson County governing board has budgeted. Subsequent year’s expenditures – Portion of fund balance that is appropriated in the next year’s budget that is not already classified in restricted or committed. Assigned for Public Buildings – Portion of the fund balance that has been budgeted by the board for public building capital outlay. Unassigned Fund Balance – Portion of fund balance that has not been restricted, committed, or assigned to specific purposes or other funds. Robeson County has a revenue spending policy that provides guidance for programs with multiple revenue sources. The Finance Officer will use resources in the following hierarchy: bond proceeds, federal funds, State funds, local non‐city funds, and county funds. For purposes of fund balance classification expenditures are to be spent from restricted fund balance first, followed in order by committed fund balance, assigned fund balance and lastly unassigned fund balance. The Finance Officer has the authority to deviate from this policy if it is in the best interest of the County. -64-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Reconciliation of Government‐wide and Fund Financial Statements 1. Explanation of certain differences between the governmental fund balance sheet and the government‐wide statement of net assets 2.
The governmental fund balance sheet includes reconciliation between fund balance – total governmental funds and net assets – governmental activities as reported in the government‐wide statement of net assets. The net adjustment of $(4,142,329) consists of several elements as follows: Capital assets used in governmental activities are not financial resources and are therefore not reported in the funds (total capital assets on government‐wide statement in governmental activities column) $ 60,204,921 Less accumulated depreciation (20,715,815) Net capital assets 39,489,106 Accrued interest receivable less the amount claimed as unearned revenue in the government‐wide statements as these funds are not available and therefore deferred in the fund statements 2,061,552 Liabilities for revenue deferred but earned and therefore reported in the fund statements but not the government‐wide 11,657,422 Liabilities that, because they are not due and payable in the current period, do not require current resources to pay and are therefore not reported in the fund statements: Accrued interest payable (515,625) Qualified school construction bonds (5,871,684) Qualified zone academy bonds (3,600,001) Installment notes (25,154,661) Compensated absences (5,362,835) Other postemployment benefits (8,157,307) Net pension obligation (742,149) Total adjustment $ (4,142,329) Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balance and the government‐wide statement of activities The governmental fund statement of revenues, expenditures, and changes in fund balances includes reconciliation between net changes in fund balances – total governmental funds and changes in net assets of governmental activities as reported in the government‐wide statement of activities. There are several elements of that total adjustment of $(740,953) as follows: -65-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Reconciliation of Government‐wide and Fund Financial Statements (Continued) 2. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balance and the government‐wide statement of activities (Continued) Description Amount Capital outlay expenditures recorded in the fund statements but capitalized as assets in the statement of activities $ 2,031,944 Depreciation expense, the allocation of those assets over their useful lives, that is recorded on the statement of activities but not in the fund statements (2,865,777) New debt issued during the year is recorded as a source of funds on the fund statements; it has no effect on the statement of activities – it affects only the government‐wide statements ‐ Accrued interest payable (13,560) Principal payments on debt owed are recorded as a use of funds on the fund‐statements but again affect only the statement of net assets in the government‐wide statements 2,121,522 Expenses reported in the statement of activities that do not require the use of current resources to pay are not recorded as expenditures in the fund statements Compensated absences are accrued in the government‐wide statements but not in the fund statements because they do not use current resources (352,010) Other Postemployment Benefits (1,107,855) Net pension obligation (132,062) Revenues reported in the statement of activities that do not provide current resources are not recorded as revenues in the fund statements Increase in deferred revenue for ad valorem tax revenues 1,208,746 Decrease in deferred revenue for sanitation revenues ‐ ‐ Decrease in deferred revenue for emergency services Interest earned on ad valorem taxes 338,510 Total adjustment $ (740,953) -66-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS A. Assets 1. Deposits All of the County and the Public Library deposits are either insured or collateralized by using one of two methods. Under the Dedicated Method, all deposits exceeding the federal depository insurance coverage level are collateralized with securities held by the County’s, or the Public Library’s agents in these units’ names. Under the Pooling Method, which is a collateral pool, all uninsured deposits are collateralized with securities held by the State Treasurer’s agent in the name of the State Treasurer. Since the State Treasurer is acting in a fiduciary capacity for the County, and the Public Library, these deposits are considered to be held by the County’s agents in the entities’ names. The amount of the pledged collateral is based on an approved averaging method for non‐interest bearing deposits and the actual current balance for interest‐
bearing deposits. Depositories using the Pooling Method report to the State Treasurer the adequacy of their pooled collateral covering uninsured deposits. The State Treasurer does not confirm this information with the County, the Public Library or with the escrow agent. Because of the inability to measure the exact amounts of collateral pledged for the County, or the Public Library under the Pooling Method, the potential exists for under‐collateralization, and this risk may increase in periods of high cash flows. However, the State Treasurer of North Carolina enforces strict standards of financial stability for each depository that collateralizes public deposits under the Pooling Method. The County and the Public Library have no policy regarding custodial credit risk for deposits. At June 30, 2012, the County’s deposits had a carrying amount of $37,020,367 and a bank balance of $40,529,316. Of the bank balance, $1,247,210 was covered by federal depository insurance; all deposits were covered by collateral held under the Pooling Method. At June 30, 2012, Robeson County had $6,260 cash on hand. At June 30, 2012, the Public Library’s deposits had a carrying amount of $385,931 and a bank balance of $394,222. All of the bank balance was covered by federal depository insurance. At June 30, the Library’s petty cash fund totaled $100. -67-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) A. Assets (Continued) 2. Investments As of June 30, 2012, the County had the following investments and maturities. Less Than 6‐12 Investment Type Fair Value 6 months Months 1‐3 Years NC Capital Management Trust – Cash Portfolio $13,361,986 N/A N/A N/A Interest Rate Risk. The County does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Credit Risk. The county’s investments in the NC Capital Management Trust Cash Portfolio carried a credit rating of AAAm by Standard & Poor’s as of June 30, 2010. The County’s investment in the NC Capital Management Trust Term Portfolio is unrated. The County has no policy on credit risk. Concentration of Credit Risk. The County places no limit on the amount the County may invest in any one issuer. -68-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) A. Assets (Continued) 3. Accounts Receivables Receivables at the government‐wide level at June 30, 2012, were as follows Taxes and Related Accrued Special Accounts Interest Assessments Governmental Activities General $ 4,367,578 $ 14,247,813 $ ‐ Other Governmental 766,319 999,671 ‐ Total Receivables 5,133,897 15,247,485 ‐ Less: Allowance Amount 1,700,000 1,190,000 ‐ Total $ 3,433,897 $ 14,057,485 $ ‐ Business‐type Activities Water Fund $ 1,266,872 $ ‐ $ ‐ Solid Waste Fund 1,555,940 ‐ ‐ Housing Authority 20,824 ‐ ‐ Total Receivables 2,843,636 ‐ ‐ Less: Allowance Amount 382,000 ‐ ‐ Total $ 2,461,636 $ ‐ $ ‐ Due from other governments that owed to the County consists of the following: Local Option Sales Tax $ 3,068,704 Other Taxes and Grants 2,222,422 Total $ 5,291,126 Total $ 18,615,391 1,765,990 20,381,382 2,890,000 17,491,381 $ 1,266,872 1,555,940 20,824 2,843,636 382,000 $ 2,461,636 -69-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) A. Assets (Continued) 4. Capital Assets Primary Government Capital asset activity for the year ended June 30, 2012, was as follows: Beginning Balance Increases Governmental Activities: Capital assets not being depreciated Land Construction in process Total assets not being depreciated Ending Decreases Balance $ 2,837,660 $ ‐ $ ‐ $ 2,837,660
‐
2,837,660
Capital assets being depreciated: ‐
‐
‐
2,837,660
Buildings and improvements 41,156,932
‐ ‐
41,156,932
Equipment and vehicles 14,178,385
2,031,944 ‐
16,210,329
55,335,317
2,031,944 ‐
57,367,261
Total Assets being depreciated Less accumulated depreciation for: Buildings and improvements 8,645,058
592,951 ‐
9,238,009
9,204,980
2,272,826 ‐
11,477,806
Total accumulated depreciation 17,850,038 $ 2,865,777 $ ‐
20,715,815
Total capital assets being depreciated, net 37,485,289
36,451,466
Governmental activity capital assets, net $ 40,322,939
$ 39,489,106
Equipment and vehicles -70-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) A. Assets (Continued) 4. Capital Assets (Continued) Depreciation expense was charged to programs of the primary government as follows: Depreciation General Government Public Safety Economic and Physical Development Human Services Cultural and Recreation $ 587,505
1,533,253
‐
533,253
211,766
Total $ 2,865,777
-71-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) A. Assets (Continued) 4. Capital Assets (Continued) Business‐Type Activities Water Fund Beginning Balance Capital assets not being depreciated Land Construction in process Increases Decreases Ending Balance
$ 838,241
$ 703,765 $ ‐
$ 1,542,006
‐ 1,027,137
‐
1,849,738
703,765 ‐
1,542,006
1,379,921
‐ ‐
1,379,921
67,145,587 1,027,137 ‐
68,172,724
5,084,848
1,047,801 ‐
6,132,649
73,610,356
2,074,938 ‐
75,685,294
Less accumulated depreciation for: Buildings and improvements Plant and distribution systems Furniture and maintenance equipment 735,433
31,042,079
4,994,448
207,743 1,449,720 417,806 ‐
‐
‐
943,176
32,491,799
5,412,254
Total accumulated depreciation 36,771,960
$ 2,075,269 $ ‐
38,847,229
36,838,065
$ 38,703,774
$ 38,380,071
Total capital assets not being depreciated Capital assets being depreciated Buildings and improvements Plant and distribution systems Furniture and maintenance equipment Total capital assets being depreciated Water Fund capital assets, net 1,027,137 -72-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) A. Assets (Continued) 4. Capital Assets (Continued) Solid Waste Fund Beginning Balance Capital assets not being depreciated Land Total capital assets not being depreciated Capital assets being depreciated Increases Decreases Ending Balance
$ 636,817
636,817 $ ‐ $ ‐
$ 636,817
‐ ‐
636,817
Buildings and improvements 1,924,614
‐ ‐
1,924,614
Infrastructure 7,173,527 426,109 ‐
7,599,663
Other equipment 8,155,932 289,504 ‐
8,445,436
715,613 ‐
17,969,686
Total capital assets being depreciated Less accumulated depreciation for: Buildings and improvements Infrastructure Other equipment Total accumulated depreciation Total capital assets being depreciated, net Solid Waste Fund capital assets, net 17,254,073
1,571,569
6,187,313
8,037,437
353,047 1,412,321 407,999 ‐
‐
‐
1,924,616
7,599,634
8,445,436
15,796,319
$ 2,173,367 $ ‐
17,969,868
1,457,754
‐
$ 2,094,571
$ 636,817
-73-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) A. Assets (Continued) 4. Capital Assets (Continued) Beginning Balance Robeson County Housing Authority Increases Capital assets not being depreciated Land $ 227,900 $ ‐
Construction in progress Total capital assets not being depreciated Capital assets being depreciated Dwelling structures Ending Balance Decreases $ ‐
$ 227,900
‐
‐
‐
‐
227,900
‐
‐
227,900
12,328,201
669,674
‐
12,997,875
324,179
‐
44,112
280,067
12,652,380
669,674
44,112
13,277942
Less accumulated depreciation for: Dwelling structures Furniture and equipment 8,546,830
250,188
604,900
22,313
‐
44,112
9,151,730
228,389
Total accumulated depreciation 8,797,018
$ 627,213
$ 44,112
9,380119
3,897,823
$ 4,083,262
$ 4,125,723
Furniture and equipment Total capital assets being depreciated Robeson County Housing Authority capital assets, net Business‐Type Activities capital assets, net $ 43,142,611
-74-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) A. Assets (Continued) 4. Capital Assets (Continued) Discretely presented component unit Activity for the Robeson County Public Library for the year ended June 30, 2012 was as follows: Beginning Balance Capital assets not being depreciated Land Total capital assets not being depreciated Capital assets being depreciated Building Equipment and books Total capital assets being depreciated Increases Decreases Ending Balance
$ 14,230 $ ‐ $ ‐ $ 14,230
14,230 ‐ ‐
2,055,550
‐ ‐
125,540
‐ ‐
125,540
2,181,090
‐ ‐
2,181,090
14,230
2,055,550
Less accumulated depreciation for: Building Equipment and books 1,673,525
83,693
‐
‐
1,715,081
108,801
Total accumulated depreciation 1,757,218 $ 66,479 $ ‐
1,823,882
Total capital assets being depreciated, net Public Library capital assets, net 41,556 25,108 423,872
357,208
$ 438,102
$ 371,438
-75-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities 1. Payables Payables at the government‐wide level at June 30, 2012, were as follows: Vendors Other Total Governmental Activities General $ ‐ $ 1,775,196 $ 1,775,196 Other Governmental 393,071 515,625 908,696 Total $ 393,071 $ 2,290,821 $ 2,683,892 Business‐type Activities Water Fund $ 426,413 $ ‐ $ 426,413 Solid Waste Fund 63,333 ‐ 63,333 Housing Authority 137,407 ‐ 137,407 Total $ 627,153 $ ‐ $ 627,153 2. Pension Plan Obligations Plan Description – Robeson County contributes to the statewide Local Governmental Employees’ Retirement System (LGERS), a cost‐sharing multiple‐employer defined benefit pension plan administered by the State of North Carolina. LGERS provides retirement and disability benefits to plan members and beneficiaries. Article 3 of G.S. Chapter 128 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. The Local Governmental Employees’ Retirement System is included in the Comprehensive Annual Financial Report (CAFR) for the State of North Carolina. The State’s CAFR includes financial statements and required supplementary information for LGERS. That report may be obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699‐1410, or by calling (919) 981‐5454. -76-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) a. Local Governmental Employees’ Retirement System (Continued) Funding Policy – Plan members are required to contribute six percent of their annual covered salary. The County is required to contribute at an actuarially determined rate. For the County, the current rate for employees not engaged in law enforcement and for law enforcement officers is 6.97% and 7.05%, respectively, of annual covered payroll. For the Public Library, the current rate for employees not engaged in law enforcement is 7.07% of annual covered payroll. The contribution requirements of members and of Robeson County and the Public Library are established and may be amended by the North Carolina General Assembly. The County’s contributions to LGERS for the years ended June 30, 2012, 2011 and 2010 were $2,691,360, $2,487,369, and $1,916,156, respectively. The Public Library’s contributions to LGERS for the years ended June 30, 2012, 2011, and 2010 were $31,068, $29,288, and $21,302, respectively. The contributions made by the County and the Public Library equaled the required contributions for each year. b. Law Enforcement Officers Special Separation Allowance 1. Plan Description Robeson County administers a public employee retirement system (the “Separation Allowance”), a single‐employer defined benefit pension plan that provides retirement benefits to the County’s qualified sworn law enforcement officers. The Separation Allowance is equal to .85 percent of the annual equivalent of the base rate of compensation most recently applicable to the officer for each year of creditable service. The retirement benefits are not subject to any increases in salary or retirement allowances that may be authorized by the General Assembly. Article 12D of G.S. Chapter 143 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. All full‐time law enforcement officers of the County are covered by the Separation Allowance. At December 31, 2011, the Separation Allowance’s membership consisted of: Retirees receiving benefits 3 Terminated plan members entitled to but not yet receiving benefits ‐ Active plan members 131 Total 134 A separate report was not issued for the plan. -77-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) b. Law Enforcement Officers Special Separation Allowance (Continued) 2. Summary of Significant Accounting Policies Basis of Accounting – The County has chosen to fund the Separation Allowance on a pay as you go basis. Pension expenditures are made from the General Fund, which is maintained on the modified accrual basis of accounting. Method Used to Value Investments – Funds were previously set aside to pay benefits and administrative costs but have been fully disbursed. These expenditures are now paid as they come due. 3. Contributions The County is required by Article 12D of G.S. Chapter 143 to provide these retirement benefits and has chosen to fund the benefit payments on a pay as you go basis through appropriations made in the General Fund operating budget. The County’s obligation to contribute to this plan is established and may be amended by the North Carolina General Assembly. There were no contributions made by employees. The annual required contribution for the current year was determined as part of the December 31, 2011 actuarial valuation using the projected unit credit actuarial cost method. The actuarial assumptions included (a) 5% investment rate of return (net of administrative expenses) and (b) projected salary increases ranging from 4.25% to 7.85% per year. Both (a) and (b) included inflation component of 3.00%. The assumptions did not include postretirement benefit increases. The unfunded actuarial accrued liability is being amortized as a level percent of payroll on a closed basis. The remaining amortization period at December 31, 2011, was 19 years. Annual Pension Cost and Net Pension Obligation. The County’s annual pension cost and net pension obligation to the Separation Allowance for the current year were as follows: Annual required contribution $ 191,262 30,504 Interest on net pension obligation Adjustment to annual required contribution (36,395) Annual pension cost 185,371 Contributions made (53,309) Increase (decrease) in net pension obligation 132,062 Net pension obligation beginning of year 610,087 Net pension obligation end of year $ 742,149 -78-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) b. Law Enforcement Officers Special Separation Allowance (Continued) 3. Contributions (Continued) 3 Year Trend Information For Year Ended Annual Pension Cost Percentage of APC Net Pension June 30 (APC) Contributed Obligation 2010 95,863 53.27% 480,711 2011 182,685 29.18% 610,087 2012 185,371 28.76% 742,149 4. Funded Status and Funding Progress As of December 31, 2011, the most recent actuarial valuation date, the plan was funded as previously discussed. The actuarial accrued liability for benefits was $1,600,793 and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability (UAAL) of $1,600,793. The covered payroll (annual payroll of active employees covered by the plan) was $5,237,254, and the ratio of the UAAL to the covered payroll was 30.57 percent. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets are increasing or decreasing over time relative to the actuarial accrued liability for benefits. -79-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) c. Supplemental Retirement Income Plan for Law Enforcement Officers Law Enforcement Officers Plan Description – The County contributes to the Supplemental Retirement Income Plan (Plan), a defined contribution pension plan administered by the Department of State Treasurer and a Board of Trustees. The Plan provides retirement benefits to law enforcement officers employed by the County. Article 5 of G.S. Chapter 135 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. The Supplemental Retirement Income Plan for Law Enforcement Officers is included in the Comprehensive Annual Financial Report (CAFR) for the State of North Carolina. The State’s CAFR includes the pension trust fund financial statements for the Internal Revenue Code Section 401(k) plan that includes the Supplemental Retirement Income Plan for Law Enforcement Officers. That report may be obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699‐1410, or by calling (919) 981‐
5454. Funding Policy – Article 12E of G.S. Chapter 143 requires that the County contribute each month an amount equal to 5 percent of each officer’s salary, and all amounts contributed are vested immediately. Also, the law enforcement officers may make voluntary contributions to the plan. Contributions for the year ended June 30, 2012 were $264,181, which consisted of $264,181 from the County and $0 from the law enforcement officers. All Other Employees Plan Description – The County has elected to contribute to the Supplemental Retirement Income Plan (Plan), a defined contribution pension plan administered by the Department of State Treasurer and a Board of Trustees, for all other employees. The Plan provides retirement benefits to employees of the County. Article 5 of G.S. Chapter 135 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. The Supplemental Retirement Income Plan for Law Enforcement Officers is included in the Comprehensive Annual Financial Report (CAFR) for the State of North Carolina. The State’s CAFR includes the pension trust fund financial statements for the Internal Revenue Code Section 401(k) plan that includes the Supplemental Retirement Income Plan for Law Enforcement Officers. That report may be obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699‐1410, or by calling (919) 981‐5454. Funding Policy – The County contributes each month an amount equal to 4 percent of each employee’s salary, and all amounts contributed are vested immediately. Also, the employees may make voluntary contributions to the plan. Contributions for the year ended June 30, 2012 were $2,043,272 which consisted of $1,342,223 from the County and $701,049 from the employees. -80-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) d. Registers of Deed’s Supplemental Pension Fund Plan Description – Robeson County also contributes to the Registers of Deed’s Supplemental Pension Fund (Fund), a noncontributory, defined contribution plan administered by the North Carolina Department of State Treasurer. The Fund provides supplemental pension benefits to any eligible county register of deeds who is retired under the Local Government Employees’ Retirement System (LGERS) or an equivalent locally sponsored plan. Article 3 of G.S. Chapter 161 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. The Registers of Deeds’ Supplemental Pension Fund is included in the Comprehensive Annual Financial Report (CAFR) for the State of North Carolina. The State’s CAFR includes financial statements and required supplementary information for the Registers of Deeds’ Supplemental Pension Fund. That report may be obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699‐1410, or by calling (919) 981‐5454. Funding Policy – On a monthly basis, the County remits to the Department of State Treasurer an amount equal to one and one‐half percent (1.5%) of the monthly receipts collected pursuant to Article 1 of G.S. 161. Immediately following January 1 of each year, the Department of State Treasurer divides ninety‐three percent (93%) of the amount in the Fund at the end of the preceding calendar year into equal shares to be disbursed as monthly benefits. The remaining seven percent (7%) of the Fund’s assets may be used by the State Treasurer in administering the Fund. For the fiscal year ended June 30, 2012, the County’s required and actual contributions were $5,890. e. Other Postemployment Benefit Plan Description. Under the terms of a County resolution, the County administers a single‐employer defined benefit Healthcare Benefits Plan (the HCB Plan). This plan provides postemployment healthcare benefits to retirees of the County who have at least 20 years of service, including any purchase of military service; and is at least 50 years of age. The County also provides health care benefits to retirees of the County who have 30 years or more of services within the retirement system, which may include military service purchased and/or sick leave credited towards retirement, along with working at Robeson County for at least 20 years of service; or if Robeson County has provided health insurance to an employee for 30 years and; then once the retiree is eligible for a Medicare Supplement the County will provide a paid AARP Medicare Supplement Medical Insurance Plan (Plan I coverage supplement) and the Standard Prescription Drug Plan until death of retiree. The County pays the full cost of coverage for these benefits through private insurers. However, all membership fees must be paid by the retiree and must be in a current status at all times, since membership fees are not the responsibility of the County to pay. Dental and Vision benefits are offered to retirees, but the retiree is responsible for the full cost of coverage. Also, the County's retirees can purchase coverage for their dependents at the County's group rates. The Board of Commissioners may amend the benefit provisions. A separate report was not issued for the plan. -81-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) e. Other Postemployment Benefit (Continued) Currently 99 retirees are eligible for postretirement health benefits. For the fiscal year ended June 30, 2012, the County made payments for postretirement health benefit premiums of $1,918,752. The County obtains healthcare coverage through private insurers. The County's required contributions, under a Board resolution, for employees not engaged in law enforcement and for law enforcement officers represented 100% and 100% of covered payroll, respectively. Membership of the HCB Plan consisted of the following at December 31, 2011, the date of the latest actuarial valuation: Law General Enforcement Employees: Officers: 90 9 Retirees and dependents receiving benefits Terminated plan members entitled to but not yet receiving benefits 0 0 Active plan members 911 131 Total 1001 141 Funding Policy. The County pays the full cost of coverage for the healthcare benefits paid to qualified retirees under a County resolution that can be amended by the Board of Commissioners. The County’s members pay $171 per month for dependent coverage. The County has chosen to fund the healthcare benefits on a pay as you go basis. The current ARC rate is 8.05% of annual covered payroll. For the current year, the County contributed $1,918,752 or 5.0% of annual covered payroll. The County obtains healthcare coverage through private insurers. The County's required contributions, under a County resolution, for employees not engaged in law enforcement and for law enforcement officers represented 1.3% and 1.2% of covered payroll, respectively. There were no contributions made by employees, except for dependent coverage in the amount of $968,526. The County’s obligation to contribute to HCB Plan is established and may be amended by the Board of Commissioners. -82-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) e. Other Postemployment Benefit (Continued) Summary of Significant Accounting Policies. Postemployment expenditures are made from the General Fund, which is maintained on the modified accrual basis of accounting. No funds are set aside to pay benefits and administration costs. These expenditures are paid as they come due. Annual OPEB Cost and Net OPEB Obligation. The County‘s annual OPEB cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The following table shows the components of the County’s annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the County’s net OPEB obligation for the healthcare benefits: Annual required contribution
$ 3,094,185
Interest on net OPEB obligation
302,331
Adjustment to annual required contribution
(288,820)
Annual OPEB cost (expense)
3,107,696
Contributions made
(1,918,752)
Increase (decrease) in net OPEB obligation
1,188,944
Net OPEB obligation, beginning of year
7,558,287
Net OPEB obligation, end of year
$ 8,747,231
The County’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2012 were as follows: 3 Year Trend Information
For Year Ended
June 30
2010
2011
2012
Annual OPEB Cost
3,093,809
3,094,151
3,107,696
Percentage of Annual
OPEB Cost Contributed
14.60%
26.40%
61.70%
Net OPEB
Obligation
5,280,963
7,558,287
8,747,231
-83-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) e. Other Postemployment Benefit (Continued) Funded Status and Funding Progress. As of December 31, 2011, the most recent actuarial valuation date, the plan was not funded. The actuarial accrued liability for benefits and, thus, the unfunded actuarial accrued liability (UAAL) was $32,371,541. The covered payroll (annual payroll of active employees covered by the plan) was $38,416,509, and the ratio of the UAAL to the covered payroll was 84.3 percent. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and healthcare trends. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. Actuarial Methods and Assumptions. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members at that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short‐term volatility in actuarial accrued liabilities and the actuarial value assets, consistent with the long‐term perspective of the calculations. In the December 31, 2011 actuarial valuation, the projected unit credit actuarial cost method was used. The actuarial assumptions included a 4.00 percent investment rate of return (net of administrative expenses), which is the expected long‐term investment returns on the employer’s own investments calculated based on the funded level of the plan at the valuation date, and an annual medical cost trend increase of 9.50 to 5.00 percent annually. The investment rate included a 3.00 percent inflation assumption. The actuarial value of assets, if any, was determined using techniques that spread the effects of short‐term volatility in the market value of investments over a 5 year period. The UAAL is being amortized as a level percentage of projected payrolls on an open basis. The remaining amortization period at December 31, 2011, was 30 years. f. Other Employment Benefits The County has elected to provide death benefits to employees through the Death Benefit Plan for members of the Local Governmental Employees’ Retirement System (Death Benefit Plan), a multiple‐employer, State‐administered, cost‐sharing plan funded on a one‐year term cost basis. The beneficiaries of those employees who die in active service after one year of contributing membership in the System, or who die within 180 days after retirement or termination of service and have at least one year of contributing membership service in the System at the time of death are eligible for death benefits. Lump sum death benefit payments to beneficiaries are equal to the employee’s 12 highest months’ salary in a row during the 24 months prior to the employee’s death, but the benefit will be a minimum of $25,000 and will not exceed $50,000. All death benefit payments are made from the Death Benefit Plan. The County has no liability beyond the payment of monthly contributions. The contributions to the Death Benefit Plan cannot be separated between the post employment benefit amount and the other benefit amount. The County considers these contributions to be immaterial. -84-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 2. Pension Plan Obligations (Continued) f. Other Employment Benefits (Continued) In addition, the County has elected to provide a group‐term life insurance policy to its employees through Met Life. Lump sum death benefit payments to beneficiaries for department heads, law enforcement officers, and general employees are $25,000, $20,000, and $10,000, respectively. The County pays all premiums for the employees for this additional life insurance. Employees may elect to purchase insurance for dependents, but the employee is responsible for all dependent premiums through payroll deduction. The County considers the cost of the additional life insurance premiums to be immaterial. 3. Closure and Postclosure Care Costs – Robeson County Facility State and federal laws and regulations require the County to place a final cover on its Robeson County Landfill Facility when it stops accepting waste and to perform certain maintenance and monitoring functions at the site for thirty years after closure. Although closure and postclosure care costs will be paid only near or after the date that the landfill stops accepting waste, the County reports a portion of these closure and postclosure care costs as an operating expense in each period based on landfill capacity used as of each balance sheet date. The $12,949,394 reported as landfill closure and postclosure care liability at June 30, 2012 represents a cumulative amount reported to‐date based on the use of 85 percent of the total estimated capacity of the landfill. The County will recognize the remaining estimated cost of closure and postclosure care of $4,939,547as the remaining estimated capacity is filled. These amounts are based on what it would cost to perform all closure and postclosure care in 2012. The County expects to close the Robeson County Landfill Facility in 2014. Actual costs may be higher due to inflation, changes in technology, or changes in regulations. The County has met the requirements of a local government financial test that is one option under State and federal laws and regulations that help determine if a unit is financially able to meet closure and postclosure care requirements. 4. Deferred/ Unearned Revenues The balance in deferred revenues at year‐end is comprised of the following elements: Deferred Unearned Revenue Revenue Taxes Receivable $ 11,657,422 $ ‐ Prepaid taxes ‐ 62,699 Total $ 11,657,422 $ 62,699 -85-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 5. Risk Management The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County participates in three self‐funded risk financing pools administered by the Risk Management Agency of the North Carolina Association of County Commissioners. Through these pools, the County obtains property coverage equal to replacement cost values of owned property subject to a limit of $109.3 million for any one occurrence, general, auto, and professional liability coverage of $2 million per occurrence, auto physical damage coverage for owned autos at actual cash value, crime coverage of $250,000 per occurrence, workers’ compensation coverage up to the statutory limits, and health insurance for county employees. The pools are audited annually by certified public accountants, and the audited financial statements are available to the County upon request. Two of the pools are reinsured through a multi‐state public entity captive for single occurrence losses in excess of $500,000 up to a $2 million limit for liability coverage, $600,000 of aggregate damage, and crime coverage, and single occurrence losses of $350,000 for workers compensation. For health insurance, the County is reinsured for individual losses in excess of $50,000 and aggregate annual losses in excess of 115% of expected claims. The pool is reinsured through commercial carrier for individual losses in excess of $100,000. The County carries no flood insurance through the National Flood Insurance Plan (NFIP). In accordance with G.S. 159‐29, the County’s employees that have access to $100 or more at any given time of the County’s funds are performance bonded through a commercial surety bond. The Director of Finance and tax collector are each individually bonded for $65,000 and $50,000, respectively. The remaining employees that have access to funds are bonded under a blanket bond for $250,000. The County carries commercial coverage for all other risks of loss. There have been no significant reductions in insurance coverage from the previous year and settled claims have not exceeded coverage in any of the past three fiscal years. The Robeson County Public Library is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Public Library carries commercial insurance for these risks of loss. There have been no significant reductions in insurance coverage from the previous year and settled claims have not exceeded coverage in any of the past three fiscal years. 6. Contingent Liabilities At June 30, 2012, the County was a defendant to various lawsuits. In the opinion of the County’s management and the County attorney, the ultimate effect of these legal matters will not have a material adverse effect on the County’s financial position. -86-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 7. Long‐Term Obligations a. Installment Purchase An installment purchase was executed on June 22, 2006 for various property improvements for use by the County Courthouse. The transaction requires 39 payments by the County of $58,758 and one annual payment of $78,874 at an interest rate of 4.5%. An installment purchase was executed on June 22, 2006 for various property improvements for use by the County Courthouse. The transaction requires 39 payments by the County of $26,690 and one annual payment of $35,511 at an interest rate of 4.375%. An installment purchase was executed on December 10, 2009 for the construction of DSS facilities, EOC facilities, and school board appropriations. The transaction requires 38 payments by the County of $1,351,351 plus interest and one payment of $675,676 at an interest rate of 4.89%. For Robeson County, the future minimum payments as of June 30, 2012, including $15,766,878 of interest, are: Governmental Activities Year Ending June 30 Principal Interest 2013 1,369,623 1,207,075 2014 1,370,438 1,140,179 2015 1,371,290 1,073,246 2016 1,372,179 1,006,276 2017 1,373,108 939,266 2018‐2022 6,880,988 3,689,664 2023‐2027 6,911,277 2,007,349 2028‐2032 3,570,572 482,850 2033‐2037 239,055 188,185 2038‐2042 297,345 129,895 2043‐2047 398,787 57,390 Total 25,154,661 11,921,374 -87-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 7. Long‐Term Obligations (Continued) b. Qualified Zone Academy Bonds As authorized by State law (G.S. 160A‐20), the County entered into an installment financing agreement on December 22, 2010 for the purposes of providing funds up to $4,000,000 to pay a portion of the renovation of a public school facility. The County’s obligation under the contract will be designated as “Qualified Zone Academy Bonds (QZAB)” pursuant to the federal QZAB program. Under the QZAB program, the County’s interest rate is 5.80% and the county will receive refundable tax credits that equal the amount of interest that it paid. The installment purchase was issued pursuant to a deed of trust that requires that legal title remain with the County as long as the debt is outstanding. The County entered into a lease with the Board of Education that transfers rights and responsibilities for the maintenance and insurance of the property to the Board of Education. The lease calls for nominal lease payments and a bargain purchase option. The lease term the same as that of the installment purchase agreement. Due to the economic substance of the transaction, the capital assets associated with the installment purchase obligation are recorded by the Board of Education. For Robeson County, the future minimum payments as of June 30, 2012 are: Governmental Activities Year Ending June 30 Principal Interest 2013 266,667 204,933 2014 266,667 189,467 2015 266,667 174,000 2016 266,667 158,533 2017 266,667 143,067 2018‐2022 1,333,333 483,333 2023‐2026 933,333 108,267 Total 3,600,000 1,461,600 -88-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 7. Long‐Term Obligations (Continued) c. Qualified School Construction Bonds As authorized by State law (G.S. 160A‐20), the County entered into an installment financing agreement on December 22, 2010 for the purposes of providing funds up to $6,524,093 to pay a portion of the renovation of a public school facility. The County’s obligation under the contract will be designated as “Qualified School Construction Bonds (QSCB)” pursuant to the federal QSCB program. Under the QSCB program, the County’s interest rate is 5.80% and the county will receive refundable tax credits that equal the amount of interest that it paid. The installment purchase was issued pursuant to a deed of trust that requires that legal title remain with the County as long as the debt is outstanding. The County entered into a lease with the Board of Education that transfers rights and responsibilities for the maintenance and insurance of the property to the Board of Education. The lease calls for nominal lease payments and a bargain purchase option. The lease term the same as that of the installment purchase agreement. Due to the economic substance of the transaction, the capital assets associated with the installment purchase obligation are recorded by the Board of Education. For Robeson County, the future minimum payments as of June 30, 2012 are: Governmental Activities Year Ending June 30 Principal Interest 2013 434,940 334,251 2014 434,940 309,025 2015 434,940 283,798 2016 434,940 258,572 2017 434,940 233,345 2018‐2021 2,174,698 788,328 2022‐2026 1,522,288 176,586 Total 5,871,684 2,383,904 -89-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 7. Long‐Term Obligations (Continued) d. General Obligation Indebtedness All general obligation bonds serviced by the County’s General Fund are collateralized by the full faith, credit, and taxing power of the County. Robeson County’s Water Fund issues general obligation bonds to provide funds for the acquisition and construction of major water system capital improvements. These bonds, which are recorded in the Water Fund, are collateralized by the full faith, credit, and taxing power of the Water Fund. Principal and interest payments are appropriated when due. The County’s general obligation bonds payable at June 30, 2012 are comprised of the following individual issues: Serviced by the County’s Water Fund: $1,430,000 Water Bonds Interest due September 1 and March 1, principal due March 1, in annual installments through March 1, 2019 630,000 $6,875,000 Water Bond 6,091,000 6,000,500 $6,555,000 Water Notes – Issued December 2002 $7,900,000 Refunding Bonds 6,125,000 Total 18,846,500 -90-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 7. Long‐Term Obligations (Continued) d. General Obligation Indebtedness (Continued) Annual debt service requirements to maturity for the County’s and the Water Fund’s general obligation bonds and bond anticipation notes are as follows: Governmental Activities Business‐type Activities Year Ending June 30 Principal Interest Principal Interest 2013 599,000 715,316 2014 618,500 697,376 2015 643,500 678,759 2016 664,000 659,368 2017 680,000 639,938 2018‐2022 3,313,500 2,892,291 2023‐2027 3,758,000 2,329,896 2028‐2032 3,044,000 1,669,071 2033‐2037 2,730,000 1.058,538 2038‐2042 2,522,000 397,100 2043 274,000 13,015 Total $ 18,846,500 $ 11,750,668 e. Advance Refundings On March 1, 1994 and April 1, 2000, the County issued 14.84 and 11.82 million, respectively, in general obligation advanced refunding bonds to provide resources to purchase U.S. Government securities that were placed in an irrevocable trust for the purpose of general resources for all future debt service payments of $13,856,700 and $11,475,000 of general obligation bonds. As a result, the original bonds are considered to be defeased and the liability has been removed from the governmental activities and business‐type of the statement of net activities. The reacquisition price exceeded the carrying amount of the old debt by $983,300 and $345,000. This amount is being netted against the new debt and amortized over the life of the refunded debt, which is shorter than the life of the new debt issued. The advance refunding was undertaken to reduce total debt service payments over the life of the debt by $1,190,167 and $1,353,000. -91-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 7. Long‐Term Obligations (Continued) f. Long‐Term Obligation Activity Current Beginning Ending Portion of Governmental activities: Balance Increases Decreases Balance Balance General obligation debt $ 51,073 $ ‐ $ 51,073 $ ‐ $ ‐ Installment purchase 26,523,504 ‐ 1,368,843 25,154,661 1,369,623 Qualified school construction bonds 6,306,623 ‐ 434,939 5,871,684 434,939 Qualified zone academy bonds 3,866,668 ‐ 266,667 3,600,001 266,667 Compensated absences 5,010,825 379,935 27,925 5,362,835 536,284 Net Pension Obligation 610,087 185,371 53,309 742,149 ‐ Other Post‐Employment Benefits 7,049,452 2,830,814 1,722,959 8,157,307 ‐ Total governmental activities $ 49,418,232 $ 3,396,120 $ 3,925,715 $ 48,888,636 $ 2,607,513 Business‐type activities: General obligation debt $ 19,485,427 $ ‐ $ 638,927 $ 18,846,500 $ 599,000 Accrued landfill closure and postclosure care costs 15,243,270 ‐ 2,293,876 12,949,394 ‐ Compensated absences 417,048 8,378 19,284 452,788 52,274 Other Post‐Employment Benefits 508,835 276,882 195,793 589,924 ‐ Total business‐type activities $ 35,654,580 $ 285,260 $ 3,147,880 $ 32,838,606 $ 651,274 Compensated absences, net pension obligation, and other post‐employment benefits for governmental activities typically have been liquidated in the general fund. Current Beginning Ending Portion of Robeson County Public Library: Balance Increases Decreases Balance Balance Compensated absences $ 19,583 $ 8,326 $ ‐ $ 27,909 $ 2,791 Total Robeson County Public Library $ 19,583 $ 8,326 $ ‐ $ 27,909 $ 2,791 -92-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 II. DETAIL NOTES ON ALL FUNDS (Continued) B. Liabilities (Continued) 8. Interfund Balances and Activity Transfers to/from other funds at June 30, 2012, consists of the following: From the E‐911 Fund to the General Fund to support expenditures $ 16,000 276,880 From the Capital Reserve Project Fund to the General Fund to support expenditures From the Water Fund to the Community Block Development Grant to support expenditures 289,799 Total $ 582,679 9. Fund Balance The following schedule provides management and citizens with information on the portion of General fund balance that is available for appropriation: Total fund balance – General Fund $ 40,174,741 Less: Stabilization by State Statute 8,247,330 School Capital Outlay 11,441,247 Appropriated Fund Balance in 2012 budget 3,039,320 Remaining Fund Balance 17,446,844 The outstanding encumbrances are amounts needed to pay any commitments related to purchase orders and contracts that remain unperformed at year‐end. Encumbrances General Fund Non‐Major Funds $ ‐ $ ‐ $ ‐ -93-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 III. RELATED ORGANIZATION The County appoints the entire seven member board of the Robeson County Industrial Facility and Pollution Control Authority, but has no financial responsibility or benefit, nor equity interest, in the Authority. IV. JOINT VENTURES A. Lumberton Airport Authority The county, in conjunction with the City of Lumberton, participates in the Lumberton Airport Authority. The County appoints three members, the City of Lumberton appoints six members and the Airport Commission appoints three members of the twelve‐member commission. The Airport is a joint venture established to facilitate economic expansion within the County and improve the quality of life for its citizens. The Airport has been in existence for several years, but it is not yet self‐sustaining. The County has an ongoing financial responsibility for the Airport because it and the County are legally obligated under the intergovernmental agreement that created the Airport to honor any deficiencies in the event that proceeds from other default remedies are insufficient. The County contributed $141,703 to the Airport during the fiscal year ended June 30, 2012. The participating governments do not have any equity interest in the joint venture, so no equity interest has been reflected in the financial statements at June 30, 2012. Complete financial statements for the Airport can be obtained from the Airport’s administrative offices in Lumberton, North Carolina. B. Robeson Community College The County, in conjunction with the State of North Carolina and the Robeson County Board of Education, participates in a joint venture to operate Robeson Community College. Each of the three participants appoints four members of the twelve‐member board of trustees of the community college. The president of the community college’s student government serves as an ex officio nonvoting member of the community college’s board of trustees. The community college is included as a component unit of the State. The County has the basic responsibility for providing funding for the facilities of the community college and also provides some financial support for the community college’s operations. In addition to providing some annual appropriations for the facilities, the County periodically issues general obligation bonds to provide financing for new and restructured facilities. Of the last general obligation bond issue for this purpose, no debt is still outstanding. The County has an ongoing financial responsibility for the community college because of the statutory responsibilities to provide funding for the community college’s facilities. The County contributed $1,900,000 and $225,000 to the community college for operating and capital purposes, respectively, during the fiscal year ended June 30, 2012. In addition, the County made debt service payments of $31,460 during the fiscal year on general obligation bonds issued for community college capital facilities. The participating governments do not have any equity interest in the joint venture; therefore, no equity interest has been reflected in the County’s financial statements at June 30, 2012. Complete financial statements for the community college may be obtained from the community college’s administrative offices in Lumberton, North Carolina. C. Lumber River Council of Governments The County, in conjunction with four other counties and twenty‐four municipalities, established the Lumber River Council of Governments (Council). The participating governments established the Council to coordinate various funding received from federal and State agencies. Each participating government appoints one member to the Council’s governing board. The County paid membership fees of $109,580 to the Council during the fiscal year ended June 30, 2012. The County was the sub‐recipient of several grants and programs passed through the Council. -94-
ROBESON COUNTY, NORTH CAROLINA Notes to Financial Statements (Continued) June 30, 2012 V. BENEFIT PAYMENTS ISSUED BY THE STATE The amounts listed below were paid directly to individual recipients by the State from federal and State moneys. County personnel are involved with certain functions, primarily eligibility determinations that cause benefit payments to be issued by the State. These amounts disclose this additional aid to County recipients that do not appear in the basic financial statements because they are not revenues and expenditures of the County. Federal State Temporary assistance to needy families $ 2,030,552 $ (108,157) Medicaid 171,101,488 100,667,382 Food stamp program 66,874,667 ‐ Energy assistance 1,154,182 ‐ Adoption assistance 776,523 189,649 WIC 4,179,663 ‐ Title IV‐E, foster care 394,405 105,662 Total $ 246,511,480 $ 100,854,536 VI. SUMMARY DISCLOSURE OF SIGNIFICANT COMMITMENTS AND CONTINGENCIES A. Federal and State Assisted Programs The County has received proceeds from several federal and State grants. Periodic audits of these grants are required and certain costs may be questioned as not being appropriate expenditures under the grant agreements. Such audits could result in the refund of grant moneys to the grantor agencies. Management believes that any required funds will be immaterial. No provision has been made in the accompanying financial statements for the refund of grant moneys. -95-
-96-
Required Supplemental Financial Data
-97-
Law Enforcement Officers' Special Separation Allowance
Required Supplementary Information
Schedule of Funding Progress
Actuarial
Valuation
Date
12/31/2002
12/31/2003
12/31/2004
12/31/2005
12/31/2006
12/31/2007
12/31/2009
12/31/2010
12/31/2011
Actuarial Value of
Assets
(a)
Actuarial
Accrued
Liability
(AAL)‐
Projected
Unit Credit
(b)
Unfunded
AAL
(UAAL)
(b‐a)
$ 330,589 $ 734,880 $ 404,291
336,060 673,150 337,090
339,375 809,693 470,318
327,700 819,708 492,008
314,916 791,382 476,466
312,985 910,356 597,371
‐ 1,461,866 1,461,866
‐ 1,487,142 1,487,142
‐ 1,600,793 1,600,793
Funded Ratio
(a/b)
Covered
Payroll
(c)
44.99%
49.92%
41.91%
39.98%
39.79%
34.38%
0%
0%
0%
$ 2,832,297
2,812,064
2,956,134
3,609,407
4,027,738
4,239,456
5,266,527
5,309,733
5,237,254
UAAL as a
% of Covered
Payroll
((b‐a)/c)
14.27%
11.99%
15.91%
13.63%
11.83%
14.09%
27.76%
28.01%
30.57%
-98-
Law Enforcement Officers' Special Separation Allowance
Schedule of Employer Contributions
Year Ended
June 30
Annual Pension
Cost
2007
2008
2009
2010
2011
2012
$ 84,502
87,277
95,361
110,542
182,685
185,371
Percentage
Contributed
20.12%
75.84%
53.55%
46.20%
29.18%
28.76%
Notes to the Required Schedules:
The information presented in the required supplementary schedules was determined as part of the actuarial valuations at the dates indicated. Additional information as of the latest actuarial valuation follows.
Valuation Date
12/31/2011
Actuarial Cost Method
Projected Unit Credit
Amortization Method
Level Percent of Pay Closed Remaining Amortization Period
19 years
Asset Valuation Method
Market Value
Actuarial Assumptions:
Investment Rate of Return
5.00%
Projected Salary Increases
4.25% ‐ 7.85%
Includes Inflation at
3.00%
Cost of Living Adjustments
N/A
-99-
Schedule of Funding Progress
Actuarial
Valuation
Date
Actuarial Value of
Assets
(a)
Actuarial
Accrued
Liability
(AAL)‐
Projected
Unit Credit
(b)
Unfunded
AAL
(UAAL)
(b‐a)
12/31/2007 $ ‐ $ 31,913,907 $ 31,913,907
12/31/2011 $ ‐ $ 32,371,541 $ 32,371,541
Funded Ratio
(a/b)
Covered
Payroll
(c)
0.00% $ 34,960,465
0.00% $ 38,416,509
UAAL as a
% of Covered
Payroll
((b‐a)/c)
91.30%
84.30%
-100-
Schedule of Employer Contributions
Year Ended
June 30
Annual Required
Contributions
2009
2010
2011
2012
$ 3,093,809
3,093,809
3,094,151
3,107,696
Percentage
Contributed
14.65%
14.65%
26.40%
61.70%
Notes to the Required Schedules:
The information presented in the required supplementary schedules was determined as part of the actuarial valuations at the dates indicated. Additional information as of the latest actuarial valuation follows.
Valuation Date
12/31/2011
Actuarial Cost Method
Projected Unit Credit
Amortization Method
Level Percent of Pay Open
Remaining Amortization Period
30 Years
Asset Valuation Method
Market Value
Actuarial Assumptions:
Investment Rate of Return
4.00%
Medical Costs Trend
Pre‐Medicare
Post‐Medicare
Year of Ultimate Trend
9.50%‐5.00%
7.00%‐5.00%
2018
Includes Inflation at
3.00%
-101-
-102-
Major Governmental Funds
General Fund
-103-
General Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance
Budget and Actual
Budget
Revenues
Ad Valorem Taxes
Taxes
Interest and Penalties
Total Ad Valorem Taxes
Actual
Variance
Positive
(Negative)
$ 44,760,063 2,911,171 $ 41,231,000 47,671,234 $ 6,440,234 Local Option Sales Taxes
Article 39 – one percent
Article 40 ‐ ½ of one percent
Total Local Option Sales Taxes
5,729,932 6,165,885 3,875,899 2,312,598 17,699,194 18,084,314 385,120 Other Taxes and Licenses
Register of Deeds Excise Tax
110,000 78,734 (31,266)
Beer & Wine Tax
ABC Distributions
Total Unrestricted Intergovernmental
3,586 69,477 20,500 73,063 52,563 Permits and Fees
Building Permits
Inspection Fees
Register of Deeds
Total Permits and Fees
191,297 341,622 434,947 837,000 967,866 130,866 -104-
General Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance (Continued)
Budget and Actual
Budget
Actual
Variance
Positive
(Negative)
Sales and Services
Sheriff Fees
Jail Fees
Fire Inspections
Ambulance Fees
Animal Control Fees
Transportation Revenue
Extension Service Fees
Soil Conservation Fees
Home Health
Recreation Fees
Rent and Concessions
Motor Vehicle Collection Fees
Wellness Fees
Total Sales and Services
$ 1,659,804 89,016 7,553 4,052,931 72,419 1,120,341 356 51,733 1,084,469 31,678 419,308 116,826 790,150 $ 9,571,285 9,496,584 $ (74,701)
Court Facilities Fees
General Health
Epidemiology
Adult Health Services
Maternal & Child Health
Home & Community
State Emergency Management
DSS Revenue
Other Grants
ABC Revenue
Total Restrictred Intergovernmental
260,238 166,216 2,015,400 50,405 6,780,329 153,990 111,371 22,175,968 152,019 24,981 36,957,760 31,890,917 (5,066,843)
Investment Earnings
General
‐ 446,034 446,034 -105-
General Fund
Budget and Actual
Budget
Miscellaneous
Insurance refunds
Elections reimbursement
Other miscellaneous
Total Miscellaneous
Actual
Variance
Positive
(Negative)
$ 99,941 56,277 3,167,128 $ 7,801,402 3,323,346 $ (4,478,056)
Total Revenues
114,228,141 112,032,092 (2,196,049)
Expenditures
Governing Body
Salaries and Benefits
Other Expenditures
Capital Outlay
Total Governing Body
279,487 1,174,347 11,487 1,465,363 1,465,321 ‐ Administration
Other Expenditures
Total Administration
351,250 25,323 539,767 376,573 163,194 Personnel
Other Expenditures
Total Personnel
263,332 36,274 319,609 299,606 20,003 Purchasing & Safety
Other Expenditures
Total Purchasing & Safety
55,583 4,334 69,282 59,917 ‐ -106-
General Fund
Budget and Actual
Budget
Actual
Variance
Positive
(Negative)
Wellness
Other Expenditures
Total Wellness
$ 363,811 972,472 $ 1,339,772 1,336,283 $ 3,489 Finance
Other Expenditures
Total Finance
548,620 55,884 619,669 604,504 15,165 Computer Operations
Other Expenditures
Capital Outlay
Total Computer Operations
289,210 144,071 19,262 464,568 452,543 12,025 Tax Administration
Other Expenditures
Capital Outlay
Total Tax Administration
2,053,856 530,502 19,991 2,805,929 2,604,349 201,580 County Attorney
Other Expenditures
Total County Attorney
94,438 1,307 124,957 95,745 29,212 Court Facilities
Other Expenditures
Total Court Facilities
146,654 405,364 556,326 552,018 4,308 -107-
General Fund
Budget and Actual
Budget
Actual
Variance
Positive
(Negative)
Elections
Other Expenditures
Total Elections
$ 263,864 161,517 $ 396,385 425,381 $ (28,996)
Register of Deeds
Other Expenditures
Total Register of Deeds
334,276 63,674 408,628 397,950 10,678 Non Departmental
Other Expenditures
699,255 1,469,816 Total Non Departmental
2,725,519 2,169,071 556,448 Central Garage
Other Expenditures
Total Non Departmental 329,968 612,009 954,513 941,977 12,536 Public Buildings
Other Expenditures
Total Public Buildings
712,068 806,720 1,649,785 1,518,788 130,997 Sheriff
Other Expenditures
Capital Outlay
Total Sheriff
7,149,662 1,814,072 151,049 9,253,068 9,114,783 138,285 -108-
General Fund
Budget and Actual
Budget
Actual
Variance
Positive
(Negative)
Total Juvenile Outreach Program
$ 562,726 $ 565,206 562,726 $ 2,480 Communications
Other Expenditures
Total Comminications
1,030,849 81,915 1,120,956 1,112,764 8,192 Jail
Other Expenditures
Total Jail
4,208,619 2,114,298 6,331,247 6,322,917 8,330 Jail Health Services
Other Expenditures
Total Jail Health Services
793,691 490,192 1,300,542 1,283,883 16,659 Emergency Management
Other Expenditures
Total Emergency Management
153,639 256,701 425,630 410,340 15,290 Fire Marshal
Other Expenditures
Total Fire Marshal
100,589 91,928 195,000 192,517 2,483 -109-
General Fund
Budget and Actual
Budget
Actual
Variance
Positive
(Negative)
Inspections
Other Expenditures
Total Inspections
$ 387,387 30,535 $ 418,170 417,922 Coroner
Professional service
Total Coroner
87,000 87,000 87,000 ‐ Emergency Medical Services
Other Expenditures
Capital Outlay
Total Emergency Medical Services
3,951,318 810,172 91,812 4,872,734 4,853,302 19,432 Animal Control
Other Expenditures
Capital Outlay
Total Animal Control
247,440 210,707 8,749 466,912 466,896 16 Planning Board
Other Expenditures
Total Planning Board
289,869 12,016 301,895 301,885 10 Development Commission
Other Expenditures
Total Development Commission
193,782 25,785 222,661 219,567 ‐ $ ‐ -110-
General Fund
Budget and Actual
Budget
Actual
Variance
Positive
(Negative)
Other Expenditures
Total Cooperative Extension
$ 3,690 383,605 $ 393,990 387,295 $ 6,695 Soil Conservation
Other Expenditures
Total Soil Conservation
95,216 33,476 132,075 128,692 3,383 General Health
General Health
Other Expenditures
Total General Health
626,955 346,689 973,644 Environmental Health
Other Expenditures
Total Environmental Health
466,487 65,606 532,093 HIV Case Management
Other Expenditures
Total HIV Case Management
23,263 3,560 26,823 Epidemiology
Other Expenditures
Total Epidemiology
342,693 18,293 360,986 -111-
General Fund
Budget and Actual
Budget
Actual
Communicable Disease
Other Expenditures
Total Communicable Disease
$ 34,907 4,630 39,537 Tuberculosis Health
Other Expenditures
Total Tuberculosis Health
114,764 16,844 131,608 AIDS Health
Other Expenditures
Total AIDS Health
24,091 96 24,187 Health School Nutrition
Other Expenditures
Total Health School Nutrition
21,985 991 22,976 Family Support
Other Expenditures
Total Family Support
5,843 93,620 99,463 Variance
Positive
(Negative)
-112-
General Fund
Budget and Actual
Budget
Actual
Health Focus Group Family Support
Other Expenditures
Total Health Focus Group Family Support
$ 30,535 139 30,674 Nurse Family Partnership
Other Expenditures
Total Nurse Family Partnership
421,090 45,028 466,118 Immunization Action Plan
Other Expenditures
Total Immunization Action Plan
41,762 9,596 51,358 Adult Health
Other Expenditures
Total Adult Health
167,136 8,908 176,044 Health Promotion
Other Expenditures
Total Health Promotion
38,150 593 38,743 Health Personal Care
Total Health Promotion
788 788 Child Services Coordination
Other Expenditures
Total Child Service Coordination
393,765 22,589 416,354 Variance
Positive
(Negative)
-113-
General Fund
Budget and Actual
Budget
Actual
Health WIC Administration
Other Expenditures
Total Health WIC Administration
$ 14,292 884 15,176 Child Health
Other Expenditures
Total Child Health
560,680 482,747 1,043,427 Family Planning Health
Other Expenditures
Total Family Planning Health
635,867 118,922 754,789 Maternity Outreach
Other Expenditures
Total Maternity Outreach
401,889 21,068 422,957 WIC Nutrition Health
Other Expenditures
Total WIC Nutrition Health
160,700 13,126 173,826 WIC Clinic Health
Other Expenditures
Total WIC Clinic Health
501,337 145,156 646,493 Variance
Positive
(Negative)
-114-
General Fund
Budget and Actual
Budget
Actual
Maternal Health
Other Expenditures
Total Maternal Health
$ 611,038 109,508 720,546 WIC Breastfeeding
Other Expenditures
Total WIC Breastfeeding
16,967 10,022 26,989 Orthopedic Health
Other Expenditures
Total Orthopedic Health
16,342 3,224 19,566 Child Safety Promotion
Other Expenditures
Total Child Safety Promotion
$ 1 1 Learning Together II
Other Expenditures
Total Learning Together II
1,627 119,986 121,613 EPSDT Outreach Project/Health
Other Expenditures
Total EPSDT Outreach Project/Health
46,329 702 47,031 Variance
Positive
(Negative)
-115-
General Fund
Budget and Actual
Budget
Actual
Enhanced Counseling Other Expenditures
Total Enhanced Counseling 138,680 138,680 Teen Pregnancy Prevention
Other Expenditures
Total Teen Pregnancy Prevention
67,498 67,498 Health Homespun Nurturing
Other Expenditures
Total Health Homespun Nurturing
49,696 2,425 52,121 Dental Health Care
Other Expenditures
Total Dental Health Care
113,848
371,364
485,212
Syphilis Elimination
Other Expenditures
Total Syphilis Elimination
62,092 20,416 82,508 Child Health Auxillary
Other Expenditures
Total Child Health Auxillary
224,550 224,550 Comm DIS All Other
Other Expenditures
Total Comm DIS All Other
26,607 38,436 65,043 Variance
Positive
(Negative)
-116-
General Fund
Budget and Actual
Budget
Actual
HCV HIV Jail
Other Expenditures
Total HCV HIV Jail
$ 100,947 15,555 116,502 Health Disparities II
Other Expenditures
Total Health Disparities II
70,438 12,370 82,808 Diabetic Grant
Other Expenditures
Total Healthy Carolinas
255 241 496 Parents as Teachers
Other Expenditures
Total Parents as Teachers
155,574 30,735 186,309 Syphillis III
Other Expenditures
12,659 12,659 Folic Acid Grant
Other Expenditures
3,775 3,775 Variance
Positive
(Negative)
-117-
General Fund
Budget and Actual
Budget
Actual
School Influenza
Other Expenditures
$ 6,457 6,457 HeadStart Act/Nutrition
Total HeadStart Act/Nutrition
19,649 19,649 Minority Health Grant
Total Minority Health Grant
23,766 23,766 Diabetes Education
Other Expenditures Total Minority Health Grant
49,869 24,681 74,550 Health ‐ Bioterrorism
Other Expenditures
Total Health ‐ Bioterrorism
76,723 2,138 78,861 WIC Breastfeeding
Other Expenditures
Total WIC Breastfeeding
22,058 205 22,263 Health Disparities
Other Expenditures
Total Health Disparities
76,090 4,014 80,104 Variance
Positive
(Negative)
-118-
General Fund
Budget and Actual
Budget
Actual
Community Transformation
Other Expenditures
Capital Outlay
Total Community Transformation
$ 8,864 4,919 12,434 26,217 Adolescent Repro Health
Other Expenditures
Total Adolescent Repro Health
66,367 251,189 317,556 Health Essential Services
Other Expenditures
Total Health Essential Services
69,932 49 69,981 Total General Health
Health Programs
Ryan White
Other Expenditures
Total Ryan White
Dogwood Consortium II
Other Expenditures
Total Dogwood Consortium
Variance
Positive
(Negative)
$ 11,599,503 9,621,375 $ 1,978,128 $ 117,427 684,044 801,471 49,675 126,113 175,788 -119-
General Fund
Budget and Actual
Budget
HOPWA III
Other Expenditures
Total HOPWA III
Total Health Programs
Home Health
Home Health
Other Expenditures
Total Home Health
Actual
Variance
Positive
(Negative)
$ 13,755 298,911 312,666 $ 1,622,408 1,289,925 $ 332,483 $ 741,664 414,159 1,155,823 Total Home Health
$ 1,129,379 1,155,823 $ (26,444)
Other Expenditures
Total Alcohol Rehabilitation Fund
24,981 24,981 24,981 ‐ Social Services
Other Expenditures
Capital Outlay
Total Social Services
17,399,689 15,030,449 99,294 34,014,257 32,529,432 1,484,825 Veteran Service Officer
Other Expenditures
Total Veteran Service Officer
101,525 5,588 105,559 107,113 (1,554)
Other Expenditures
Total Rob Restitution Program
57,898 18,915 77,000 76,813 187 -120-
General Fund
Budget and Actual
Budget
Actual
Variance
Positive
(Negative)
Other Expenditures
Total Criminal Justice Partner Grant
$ 347,774 288,931 $ 693,252 636,705 $ 56,547 School Current Expenditures
Other Expenditures
Total School Current Expenditures
12,375,000 12,375,000 12,375,000 ‐ School Capital Outlay
Other Expenditures
Total School Capital Outlay
4,699,194
SEATS
Other Expenditures
Total SEATS
526,072 284,700 943,005 810,772 132,233 Parks & Recreation
Other Expenditures
Total Parks & Recreation
$ 480,543 300,221 $ 798,690 780,764 $ 17,926 Recreation Special
Other Expenditures
Total Recreation Special
130,575 220,248 130,575 89,673 Special Appropriation
Other Expenditures
Debt Service ‐ Principal
Debt Service ‐ Interest
Total Special Appropriation
3,092,769 2,121,523 1,856,060 9,497,312 7,070,352 2,426,960 Total Expenditures
3,738,200 3,738,200 960,994 118,326,946 109,510,345 8,803,852 -121-
General Fund
Budget and Actual
Budget
Excess (Deficiency) of Revenues Over Expenditures
Transfers from Other Funds:
E‐911 Fund
Capital Reserve Capital Project Fund Transfers to Other Funds:
E‐911 Project Fund
Variance
Positive
(Negative)
Actual
$ (4,098,805) $ 2,521,747 $ 6,607,803 16,000 16,000 ‐ ‐ 276,880 276,880 (1,943,536) ‐ 1,943,536 (1,927,536) 292,880 2,220,416 3,285,217 ‐ (3,285,217)
$ (2,741,124)
2,814,627 $ 5,543,002 Fund Balance ‐ Beginning
37,360,114 Fund Balance ‐ Ending
$ 40,174,741 `
-122-
Nonmajor Governmental Funds
-123-
Combining Balance Sheet
June 30, 2012
Total
Nonmajor
Special
Revenue
Funds
Total
Nonmajor
Capital
Projects
Funds
Total
Nonmajor
Governmental
Funds
Restricted Cash
Taxes Receivable (Net)
Due from Other Government
Other Receivable
$ 393,071
1,289,518
999,671
15,402
‐
$ ‐
2,105,907
‐
5,174
766,319
$ 393,071
3,395,425
999,671
20,576
766,319
Total Assets
LIABILITIES AND FUND BALANCES
$ 2,697,662 $ 2,877,400 $ 5,575,062
ASSETS
Liabilities:
Accounts Payable and Accrued Liabilities
Deferred Revenue
Due to Other Funds $ 393,071 $ ‐ $ 393,071
999,671 ‐ 999,671
‐ 309,202 309,202
Total Liabilities
1,392,742 309,202 1,701,944
Fund Balances:
Restricted:
Public Buildings
E‐911
Assigned
Public Buildings
‐
Total Fund Balances
1,304,920 2,568,198 3,873,118
$ 2,697,662 $ 2,877,400 $ 5,575,062
‐ 2,429,452 2,429,452
1,304,920 ‐ 1,304,920
138,746 138,746
-124-
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Total
Nonmajor
Special
Revenue
Funds
Total
Nonmajor
Capital
Projects
Funds
Total
Nonmajor
Governmental
Funds
Revenues
Ad Valorem Taxes
Sales and Services
Investment Revenues Total Revenues
$ 3,678,707
‐
315,322
‐
3,994,029
$ ‐
1,762,687
‐
276,578
2,039,265
$ 3,678,707
1,762,687
315,322
276,578
6,033,294
Expenditures
Current:
Fire Department
E‐911
Public Buildings
Capital Outlay
Total Expenditures
3,678,707
405,518
‐
575,503
4,659,728
‐
‐
2,052,486
1,288,390
3,340,876
3,678,707
405,518
2,052,486
1,863,893
8,000,604
Over Expenditures
(665,699) (1,301,611) (1,967,310)
‐ 289,799 289,799
(16,000) (276,880) (292,880)
(16,000) 12,919 (3,081)
(681,699) (1,288,692) (1,970,391)
Fund Balance, Beginning
1,986,619 3,856,890 5,843,509
Fund Balance, Ending
$ 1,304,920 $ 2,568,198 $ 3,873,118
-125-
-126-
Special Revenue Funds
-127-
Nonmajor Special Revenue Funds
June 30, 2012
E‐911
Fund
Fire
District
Fund
Total
Restricted Cash Due from Other Government
Taxes Receivable (Net)
$ ‐
1,289,518
15,402
‐
$ 393,071
‐
‐
999,671
$ 393,071
1,289,518
15,402
999,671
Total Assets
$ 1,304,920 $ 1,392,742 $ 2,697,662
Assets
Liabilities
Accounts Payable and Accrued Liabilities
Deferred Revenue
Total Liabiliites
$ ‐
‐
‐
$ 393,071 $ 393,071
999,671 999,671
1,392,742 1,392,742
Fund Balances
Restricted E‐911
Total Fund Balances
1,304,920 ‐
1,304,920 ‐
$ 1,304,920 $ 1,392,742 $ 2,697,662
1,304,920
1,304,920
-128-
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Special Revenue Funds
E‐911
Fund
Fire
District
Fund
Total
Revenues
Ad Valorem Taxes
Sales and Services
Total Revenues
$ ‐ $ 3,678,707 $ 3,678,707
315,322 ‐ 315,322
315,322 3,678,707 3,994,029
Expenditures
Current:
Fire Department
E‐911
Capital Outlay
Total Expenditures
‐
405,518
575,503
981,021
3,678,707
‐
‐
3,678,707
3,678,707
405,518
575,503
4,659,728
Over Expenditures
(665,699) ‐
(665,699)
(16,000) ‐
(16,000) ‐
(16,000)
(16,000)
(681,699) ‐
(681,699)
1,986,619 ‐
1,986,619
$ 1,304,920 $ ‐
$ 1,304,920
-129-
E‐911 Fund
Budget and Actual
Final
Budget
Actual
Variance
Positive
(Negative)
Revenues
Sales and Services
E‐911
$ 315,322 $ 315,322 $ ‐
Expenditures
E‐911
Other Expenditures
Capital Outlay
Total Expenditures
405,518
575,503 ‐
981,021 981,021 ‐
Over Expenditures
(665,699) (665,699) ‐
Transfers Out:
General Fund
16,000 (16,000) ‐
16,000 (16,000) ‐
649,699 ‐
$ ‐
(649,699)
(681,699) $ (649,699)
1,986,619
$ 1,304,920
-130-
Fire District Fund
Budget and Actual
Final
Budget
Revenues
Ad Valorem Taxes
Fire District Taxes
Expenditures
Fire Department
Big Marsh
Britts
Red Springs
Raynham/McDonald
Deep Branch
E Howellsville
Evans Crossroad
Lumber Bridge
North Woods
Piney Forest
Prospect
Raft Swamp
Saddletree
Scuffletown
Shannon
Wisharts
Kingsdale
Orrum
Jacobs Swamp
Phil/Burnt Swamp
Whitehouse
Sterling
Ashpole
Actual
Variance
Positive
(Negative)
$ 3,662,247 $ 3,678,707 $ 16,460
241,814
113,834
92,582
130,295
188,137
144,132
109,700
177,161
181,360
160,137
167,755
171,610
151,764
215,700
117,451
104,789
76,267
60,515
21,780
110,272
53,921
34,471
162,648
-131-
Fire District Fund
Budget and Actual
Final
Budget
Actual
Variance
Positive
(Negative)
Fire Department (Continued)
Smiths
Rennert
Rowland
Quehill
Southeast Maxton
Total Expenditures
99,689
98,977
86,869
314,538
90,539
3,662,247 3,678,707 (16,460)
$ ‐
‐
‐
$ ‐
$ ‐
-132-
Capital Project Funds
-133-
Nonmajor Capital Project Funds
June 30, 2012
Community
Development
Block
Grant
Capital
Reserve
Capital
Project
Fund
Total
Assets
Restricted Cash
$ ‐
$ 2,105,907 $ 2,105,907
766,319 5,174 766,319
Total Assets
$ 766,319 $ 2,111,081 $ 2,872,226
Liabilities
Due to Other Funds
$ 309,202 $ ‐
$ 309,202
Total Liabilities
309,202 ‐
309,202
Fund Balances
Restricted:
Public Buildings
Assigned
Public Buildings
Total Fund Balances
318,371 2,111,081 2,429,452
138,746 ‐
138,746
457,117 2,111,081 2,568,198
$ 766,319 $ 2,111,081 $ 2,877,400
-134-
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
Nonmajor Capital Project Funds
Community
Development
Block
Grant
Capital
Reserve
Capital
Project
Fund
Total
Revenues
Investment Earnings $ 1,762,687 $ ‐ $ 1,762,687
‐ 276,578 276,578
Expenditures
Current:
Public Buildings
Capital Outlay
2,052,486 ‐ 2,052,486
‐ 1,288,390 1,288,390
Revenues Over (Under) Expenditures
(289,799) (1,011,812) (1,301,611)
Other Financing Sources
Transfers to Other Funds 289,799 ‐ 289,799
‐ (276,880) (276,880)
‐
457,117 3,399,773 3,856,890
$ 457,117 $ 2,111,081 $ 2,568,198
(1,288,692) (1,288,692)
-135-
Community Development Block Grant
Budget and Actual
From Inception and for the Year Ended June 30, 2012
Actual
Project
Authorization
Prior
Year
Current
Year
Totals
to
Date
Variance
Positive
(Negative)
Revenues
Crisis Housing ‐ Hurricane Frances
NC Rural Center
Caring Touch Home Health
Steve Roberts Original Desserts
Forest Acres
Single Family Rehabilitation
Scattered Site
Total Revenues
$ 4,928,300
765,000
171,700
480,000
6,810
172,680
149,582
6,674,072
$ 1,824,980
‐
‐
‐
‐
‐
‐
1,824,980
$ 16,915
765,000
171,700
480,000
6,810
172,680
149,582
1,762,687
$ 1,841,895
765,000
171,700
480,000
6,810
172,680
149,582
3,587,667
$ (3,086,405)
‐
‐
‐
‐
‐
‐
(3,086,405)
Expenditures
Public Buildings
Crisis Housing ‐ Hurricane Frances
NC Rural Center
Caring Touch Home Health
Steve Roberts Original Desserts
Forest Acres
Single Family Rehabilitation
Scattered Site
Total Expenditures
4,928,300
1,054,799
171,700
480,000
6,810
172,680
149,582
6,963,871
1,506,609
‐
‐
‐
‐
‐
‐
1,506,609
16,915
1,054,799
171,700
480,000
6,810
172,680
149,582
2,052,486
1,523,524
1,054,799
171,700
480,000
6,810
172,680
149,582
3,559,095
3,404,776
‐
‐
‐
‐
‐
‐
3,404,776
Over Expenditures
(289,799) 318,371 (289,799) 28,572
318,371
-136-
Budget and Actual
Actual
Project
Authorization
Prior
Year
Totals
to
Date
Current
Year
Variance
Positive
(Negative)
Transfers in:
Water Fund
Total Other Financing
Sources (Uses)
289,799 138,746 289,799 428,545 138,746
$ ‐
289,799 138,746 289,799 428,545 138,746
$ 457,117 ‐
457,117
Fund Balance ‐ Ending
$ 457,117
$ 457,117
$ 457,117
-137-
Budget and Actual
Prior
Year
Prior year actual numbers have been reduced by the following amounts for projects closed.
Revenues
$ 400,000
Expenditures
Public Buildings
485,000
Over Expenditures
(85,000)
Transfers
85,000
$ ‐
-138-
Capital Reserve Capital Project Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
Budget
Actual
Variance
Positive
(Negative)
Revenues
Investment Earnings $ ‐ $ 276,578 $ 276,578
Expenditures
Capital Reserve
Capital Outlay
Total Expenditures
1,300,000
Revenues Over (Under)
Expenditures
(1,300,000) (1,011,812) 288,189
Transfer to Other Funds Total Other Financing Sources (Uses)
1,300,000 (276,880) 1,576,880
‐ (276,880) 276,880
‐ ‐ 1,300,000
$ ‐ (1,288,692) $ 1,588,189
1,288,390
1,288,390
3,399,773
Fund Balance ‐ Ending
$ 2,111,081
11,611
-139-
-140-
Enterprise Funds
-141-
Water Fund
Schedule of Revenues and Expenditures
Budget and Actual (Non‐GAAP)
Final
Budget
Actual
Variance
Positive
(Negative)
Operating Revenues
Taps and Reconnections
Other
$ 10,001,264
221,115
100,000
$ 10,300,097 10,322,379 $ 22,282
Nonoperating Revenues
Investment Earnings
State Grant
Miscellaneous
Total Nonoperating Revenues
14,668
301,201
141,949
183,424 457,818 274,394
Total Revenues
10,483,521 10,780,197 296,676
Expenditures
Non‐Departmental
Total Nondepartmental
644
125,774 644 125,130
Other Expenditures
Total Water Customer Service
355,104
2,711,857
3,135,351 3,066,961 68,390
Public Utilities
Other Expenditures
Total Public Utilities
277,995
15,987
294,358 293,982 376
-142-
Water Fund
Schedule of Revenues and Expenditures (Continued)
Final
Budget
Actual
Variance
Positive
(Negative)
Water Treatment Plant
Other Expenditures
Capital Outlay
Total Water Treatment Plant
586,856
1,215,490
349,200
5,251,812 2,151,546 3,100,266
Water Treatment Wells
Other Expenditures
Capital Outlay
Total Water Treatment Wells
246,320
1,756,529
993,508
8,269,639 2,996,357 5,273,282
Water Distribution
Other Expenditures
Capital Outlay
Total Water Distribution
333,018
493,753
408,858
1,623,375 1,235,629 387,746
Meter Maintenance
Other Expenditures
Total Meter Maintenance
393,677
84,364
497,536 478,041 19,495
-143-
Water Fund
Final
Budget
Debt Service
Principal Retirement
Interest Paid
Total Debt Service Actual
Variance
Positive
(Negative)
638,927
882,815
2,250,877 1,521,742 729,135
Total Expenditures
21,448,722 11,744,902 9,703,820
Over Expenditures
(10,965,201) (964,705) 10,000,496
Transfers out:
(289,799) (289,799) ‐
(289,799) (289,799) ‐
11,255,000 ‐
$ ‐
(11,255,000)
$ (1,254,504) $ (1,254,504)
-144-
Water Fund
Final
Budget
Actual
Variance
Positive
(Negative)
Reconciliation from Budgetary Basis
(Modified Accrual) to Full Accrual:
Reconciling Items:
Depreciation Expense
Capital Outlays
Debt Principal
Increase in Accrued Interest Payable
Decrease in Compensated Absences
Increase in Other Postemployment Benefits
Total Reconciling Items
$ (1,254,504)
(2,075,269)
1,751,566
638,927
(70,653)
11,567
(51,114)
205,024
$ (1,049,480)
-145-
Solid Waste Fund
Final
Budget
Actual
Variance
Positive
(Negative)
Operating Revenues
$ 5,301,926
$ 7,573,628 5,301,926 $ (2,271,702)
Solid Waste Disposal Tax
Scrap Tire Disposal Tax
White Goods Disposal Tax
Investment Earnings
79,853
162,599
48,625
1,165
322,000 292,242 (29,758)
Total Revenues
7,895,628 5,594,168 (2,301,460)
Expenditures
Landfill
Other Expenditures
Capital Outlay
Total Landfill
1,265,754
3,461,498
715,613
7,384,290 5,442,865 1,941,425
Manned Dumpster Sites
Other Expenditures
Total Manned Dumpster Sites
489,713
‐
511,338 489,713 21,625
Total Expenditures
7,895,628 5,932,578 1,963,050
Over Expenditures
‐ (338,410) (338,410)
-146-
Solid Waste Fund
Final
Budget
Actual
Variance
Positive
(Negative)
Transfers out:
Water Fund Total Other Financing Sources (Uses)
‐ ‐ ‐
‐ ‐ ‐
‐ ‐ ‐
$ ‐ $ (338,410) $ (338,410)
Reconciling Items:
Capital Outlays
Decrease in Compensated Absences
Decrease in Accrued Landfill Closure
and Postclosure Care Costs
Increase in Other Postemployment Benefits
$ (338,410)
(2,173,367)
715,613
(669)
2,293,876
(29,975)
805,478
$ 467,068
-147-
Robeson County Housing Authority
Final
Budget
Actual
Variance
Positive
(Negative)
Operating Revenues
Operating Grants
Dwelling Rental
Other Revenue
$ 803,323
540,040
342
$ 1,436,876 1,343,705 $ (93,171)
Gain (Loss) on Sale of Capital Assets
Investment Earnings
(293)
2,733
6,000 2,440 (3,560)
Total Revenues
1,442,876 1,346,145 (96,731)
Expenditures
Administration
Tenant Services
Protection Services
Utilities
Ordinary Maintenance
General Expense
Total Expenditures
410,002
26,349
27,993
314,001
676,769
122,237
1,527,688 1,577,351 (49,663)
Over Expenditures
(84,812) (231,206) (146,394)
-148-
Robeson County Housing Authority
Final
Budget
Actual
Variance
Positive
(Negative)
Transfers out:
General Fund
‐
‐
‐
‐
‐
‐
‐
‐
‐
$ (84,812) $ (231,206) $ (146,394)
Reconciling Items:
Operating Grants
Capital Fund Expense
Capital Contributions
$ (231,206)
(627,213)
56,684
(23,936)
531,782
(62,683)
$ (293,889)
-149-
-150-
Agency Funds
-151-
Agency Funds
Combining Statement of Changes in Assets and Liabilities
Balance
July 1,
2011
Additions
Deductions
Balance
June 30,
2012
Assets
$ 63,581
$ ‐
$ ‐
$ 63,581
Liabilities
$ 63,581
$ ‐
$ ‐
$ 63,581
$ 90,475
$ 881,817
$ 911,531 $ 60,761
$ 80,852
$ 879,620
$ 910,389 $ 50,083
9,623
$ 90,475
100,620
$ 980,240
99,565 10,678
$ 1,009,954 $ 60,761
Assets
$ 11,696
$ 7,842
$ 8,792 $ 10,746
Liabilities
$ 11,696
$ 7,842
$ 8,792 $ 10,746
Social Services
Fines and Forfeitures
Assets
Liabilities
Total Liabilities
Extension Service
-152-
Agency Funds
Combining Statement of Changes in Assets and Liabilities (Continued)
Balance
July 1,
2011
Additions
Assets
$ ‐
$ 2,538,575
$ 2,538,575 $ ‐
Liabilities
$ ‐
$ 2,538,575
$ 2,538,575 $ ‐
Assets
$ ‐
$ 29,749
$ 29,749 $ ‐
Liabilities
$ ‐
$ 29,749
$ 29,749 $ ‐
Assets
$ ‐
$ 612,238
$ 612,238 $ ‐
Liabilities
$ ‐
$ 612,238
$ 612,238 $ ‐
Deductions
Balance
June 30,
2012
Ad Valorem Taxes
Sanitary Districts
Deed of Trust Fund
-153-
Agency Funds
Combining Statement of Changes in Assets and Liabilities (Continued)
Balance
July 1,
2011
Additions
Deductions
Balance
June 30,
2012
$ 165,752
$ 4,070,221
$ 4,100,885
$ 135,088
$ 75,277
$ 2,576,166
$ 2,577,116
$ 74,327
80,852
879,620
910,389
50,083
9,623
$ 165,752
712,858
$ 4,168,644
711,803
$ 4,199,308
10,678
$ 135,088
Totals ‐ All Agency Funds
Assets
Liabilities
Total Liabilities
-154-
Other Schedules
-155-
General Fund
Schedule of Ad Valorem Taxes Receivable
June 30, 2012
Fiscal Year
Uncollected
Balance
June 30, 2011
Additions
and
Adjustments
Collections
and
Credits
Uncollected
Balance
June 30, 2012
2011‐12
2010‐11
2009‐10
2008‐09
2007‐08
2006‐07
2005‐06
2004‐05
2003‐04
2002‐03
2001‐02
$ ‐
4,472,217
1,908,724
1,273,839
881,601
676,563
517,772
409,066
195,148
166,240
124,115
46,404,546
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
41,681,216
2,263,242
520,285
252,689
119,609
65,373
55,439
38,886
31,557
29,669
124,115
$ 4,723,330
2,208,975
1,388,439
1,021,150
761,992
611,190
462,333
370,180
163,591
136,571
‐
$ 10,625,285 $ 46,404,546 $ 45,182,080 11,847,751
Less: Allowance for Uncollectible Accounts:
General Fund
1,190,000
Ad Valorem Taxes Receivable ‐ Net
10,657,751
Reconcilement with Revenues
Ad Valorem Taxes ‐ General Fund
Reconciling Items:
Interest and Penalties Collected
Taxes Released
Taxes Written Off
(2,911,171)
297,902
124,115
Total Collections and Credits
$ 45,182,080
47,671,234
-156-
Analysis of Current Tax Levy
County‐Wide Levy
June 30, 2012
Total Levy
Property
Valuation
Town‐Wide
Rate
Per
$100
Property
Excluding
Registered
Motor
Vehicles
Amount
of Levy
Registered
Motor
Vehicles
Original Levy:
Property Taxed at
Current Year's Rate
$ 6,104,142,108
Discoveries:
Current Year Taxes
Penalties
‐
‐
0.770 $ 47,001,894 $ 41,155,812 $ 5,846,082
0.770 ‐ ‐ ‐
‐ ‐ ‐
Abatements:
Property Taxes ‐
Current Year's Rate
(77,577,699)
0.770 (597,348) (487,896) (109,452)
Total Property Valuations
$ 6,026,564,409
Net Levy
46,404,546 40,667,916 5,736,630
Uncollected Taxes at June 30, 2012
(4,723,330) (3,157,147) (1,566,183)
Current Year's Taxes Collected
$ 41,681,216 $ 37,510,769 $ 4,170,447
Current Levy Collection Percentage
89.82%
92.24%
72.70%
-157-
Analysis of Current Tax Levy (Continued)
County‐Wide Levy
June 30, 2012
Secondary Market Disclosures
Assessed Valuation:
Assessment Ratio
Real Property
Personal Property
Public Service Companies
Total Assessed Valuation
Tax Rate per $100
Levy (includes discoveries, releases and abatements
100%
$ 5,017,837,610
745,016,939
263,709,860
$ 6,026,564,409
0.770
$ 46,404,546
In addition to the County‐wide rate, the following table lists the levies by the
County on behalf of fire districts for the fiscal year ended June 30:
Fire Districts
Total
3,678,706
$ 3,678,706
-158-
Statistical Section This part of Robeson County’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures and required supplementary information says about the County’s overall financial health. Financial Trends These schedules contain information to help the reader understand how the County’s financial performance and well‐being have changed over time. Revenue Capacity These schedules contain information to help the reader assess the County’s ability to generate its property and sales taxes. Debt Capacity These schedules present information to help the reader assess the affordability of the County’s current levels of outstanding debt and the County’s ability to issue additional debt in the future. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the County’s financial activities take place. Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the County’s financial report relates to the services the County provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial report for the relevant year. The County implemented GASB Statement 34 in 2003; schedules presenting government‐wide information include information beginning in that year. -159-
Net Assets by Component
Last Seven Fiscal Years
(Accrual Basis of Accounting)
2006
2007
2008
2009
2010
2011
2012
Net assets:
Governmental activities: Invested in capital assets, net of related debt
Restricted
Unrestricted
$ 16,610,445
‐
35,625,816
$ 15,921,244
‐
38,118,650
18,347,955
‐
35,001,713
$ 17,181,131
‐
30,279,151
$ (606,610)
‐ 47,191,816
$ 16,410,231
17,804,134
12,390,634
$ 16,440,352
23,422,949
8,326,887
Total governmental activities net assets
$ 52,236,261
$ 54,039,894
$ 53,349,668
$ 47,460,282
$ 46,585,206
$ 46,604,999
$ 48,190,188
Business‐type activities:
Invested in capital assets, net of related debt
Unrestricted
$ 18,851,221
13,865,155
$ 19,054,128
17,034,863
$ 16,913,748
12,355,940
$ 20,860,977
8,681,482
$ 23,603,145
4,118,210
$ 25,396,180
(453,902)
$ 24,296,111
(230,133)
Total business‐type activities net assets
$ 32,716,376
$ 36,088,991
$ 29,269,688
$ 29,542,459
$ 27,721,355
$ 24,942,278
$ 24,065,978
Primary government Invested in capital assets, net of related debt
Restricted
Unrestricted
$ 35,461,666
‐ 49,490,971
$ 34,975,372
‐ 55,153,513
$ 35,261,703
‐
47,357,653
$ 38,042,108
‐
38,960,633
$ 22,996,535
‐ 51,310,026
$ 41,806,411
17,804,134
11,936,732
$ 40,736,463
23,422,949
8,096,754
Total primary government net assets
$ 84,952,637
$ 90,128,885
$ 82,619,356
$ 77,002,741
$ 74,306,561
$ 71,547,277
$ 72,256,166
Data is presented since implementation of Government Accounting Standards Board Statement No. 34.
SCOURCE: THE SOURCES FOR THE DATA PROVIDED IN THE FINANCIAL TRENDS PORTION OF THE STATISTICAL SECTION ARE THE
CURRENT AND PRIOR YEARS' AUDITED FINANCIAL STATEMENTS FOR THE COUNTY.
-160-
Changes in Net Assets
2006
2007
Expenses
Governmental activities:
General government
Public safety
Environmental protection
Human services
Education
Total governmental activities expenses
$ 9,564,241
22,855,924
3,389,786
9,069
52,625,768
1,056,093
19797256
150,530
109,448,667 ‐
Water
Solid waste
Housing
Total business‐type activities expenses
7,410,801
2,317,526
1,711,002
11,439,329
Total primary government expenses
Program revenues
Governmental activities: Charges for services:
General government
Public safety
Human services
Total governmental activities program revenues
Water and sewer:
Charges for services:
Water
Solid waste
Housing
Capital grants and contributions
Total business‐type activities program revenues
Total primary government program revenues
‐
2008
2009
2010
2011
2012
10,549,278
22,998,228
3,401,220
‐
57,234,888
1,432,834
19,769,835
119,531
115,505,814 ‐
$ 17,877,856
25,582,520
873,658
‐
56,048,258
1,683,631
18,123,943
170,903
120,360,769
$ 20,686,717
27,868,698
1,338,155
‐
52,710,045
2,465,112
17,641,387
133,647
122,843,761
$ 20,708,803
28,320,770
1,303,127
‐
49,384,762
996,087
18,775,481
113,180
119,602,210
$ 20,616,275
29,985,215
1,029,044
‐
47,068,684
1,046,560
16,264,739
1,632,462
117,642,979
$ 23,757,884
30,398,805
2,042,223
‐
43,118,138
914,661
16,113,200
1,856,060
118,200,971
7,349,141
2,490,968
1,741,577
11,581,686 ‐
7,690,570
9,622,773
‐
17,313,343
8,405,079
7,243,156
1,756,086
17,404,321
7,383,757
6,027,497
2,929,712
16,340,966
8,473,837
8,768,886
2,105,249
19,347,972
11,539,878
5,127,099
2,228,500
18,895,477
$ 120,887,996
$ 127,087,500
$ 137,674,112
$ 140,248,082
$ 135,943,176
$ 136,990,951
$ 137,096,448
$ 513,217
7,340,213
45,647
1,904,843
21,418
30,792,557
40,617,895
$ 509,042
4,129,481
20,735
6,339,033
1,432,834
31,019,353
43,450,478
$ 1,753,127
9,501,505
150,131
1,271,345
26,322
31,019,353
43,721,783
$ 2,510,391
10,320,579
22,927
869,474
324,858
33,377,017
47,425,246
$ 469,874
7,570,286
12,547
1,264,382
424,702
35,500,371
45,242,162
$ 2,805,989
8,989,614
22,895
1,221,701
408,261
33,003,684
46,452,144
$ 268,623
8,285,251
52,089
1,874,619
450,986
33,653,604
44,585,172
9,118,220
2,792,527
1,131,059
‐
‐
13,041,806
8,528,871
2,884,206
1,171,260
‐
602,153
13,186,490
10,098,747
3,727,492
‐
751,422
‐
13,837,567
11,144,001
3,265,303
589,422
792,745
‐
15,791,471
10,755,376
6,423,072
1,535,601
670,519
‐
19,384,568
10,812,351
5,488,631
1,462,919
1,813,146
‐
19,577,047
10,222,379
5,301,926
‐
2,092,667
531,782
18,148,754
$ 53,659,701
$ 56,636,968
$ 57,559,350
$ 63,216,717
$ 64,626,730
$ 66,029,191
$ 62,733,926
-161-
Changes in Net Assets
2006
2007
2008
2009
2010
2011
2012
Total net (expense) revenue by program:
Governmental activities:
General government
Public safety
Environmental protection
Human services
Education
$ (9,051,024)
(14,552,757)
(2,466,577)
(9,069)
(21,768,884)
(1,034,675)
(19,797,256)
(150,530)
$ (10,040,236)
(17,901,353)
(1,654,030)
‐
(22,570,351)
(1,406,512)
(19,769,835)
(119,531)
$ (15,808,327)
(15,627,500)
695,085
‐
(26,189,491)
(1,403,529)
(18,123,943)
(170,903)
$ (17,847,184)
(16,837,231)
(1,315,228)
‐
(19,503,584)
(2,140,254)
(17,641,387)
(133,647)
$ (20,106,015)
(20,419,817)
(1,290,580)
‐
(14,653,424)
(571,385)
(18,775,481)
1,456,654
$ (17,492,680)
(20,995,601)
(1,006,149)
‐
(13,160,905)
(638,299)
(16,264,739)
(1,632,462)
$ (23,312,261)
(22,002,183)
(1,990,134)
Water and sewer
Solid waste
Robeson housing authority
1,707,419
475,001
(579,943)
1,179,730
393,238
31,836
2,408,177
(5,883,953)
‐
2,738,922
(3,977,853)
(373,919)
3,371,619
395,575
(723,592)
2,582,846
(2,968,043)
614,272
(916,298)
465,904
(296,329)
Total net program (expense) revenue
$ (67,228,295)
$ (71,857,044)
$ (80,104,384)
$ (77,031,365)
$ (71,316,446)
$ (70,961,760)
$ (74,362,522)
$ 44,436,057
20,629,335
193,018
1,214,017
2,639,821
1,455,101
$ 45,640,706
24,037,872
190,936
1,488,268
3,576,333
331,366
$ 44,642,604
29,413,953
156,062
887,965
1,609,652
791058
$ 47,650,388
21,537,479
110,592
112,735
595,706
3,459,438
$ 47,296,035
15,903,728
116,366
166,076
501,395
5,564,163
$ 51,341,657
14,963,328
‐
482,823
1,176,937
3,245,883
$ 52,780,917
18,084,314
‐
722,612
3,323,346
289,799
70,567,349
75,265,481
77,501,294
73,466,338
69,547,763
71,210,628
75,200,988
‐
‐
18,566
‐
141,656
(289,799)
General revenues and transfers
Governmental activities: Taxes:
Property taxes, levied for general purposes
Local option sales tax
Other taxes and licenses
Investment earnings, unrestricted
Miscellaneous
Transfers
Total governmental activities general revenues and transfers
Water and solid waste:
Local option sales tax
Other taxes and licenses
Investment earnings, unrestricted
Loss on abandoned assets
Miscellaneous
Transfers
Total business‐type activities general revenues and transfers
‐
‐
1,334,071
384,710
(1,455,101)
1,360,352
2298885
(1,404,760)
(331,366)
172,273
705,790
‐
190,011
(791,058)
‐
250,572
(3,459,438)
‐
180,701
(5,564,163)
‐
‐
59,201
‐
178,530
(3,245,883)
(295,776)
1,923,111
733,024
(2,330,803)
(4,864,706)
(3,008,152)
(129,577)
Total net program (expense) revenue
70,271,573
77,188,592
78,234,318
71,135,535
64,683,057
68,202,476
75,071,411
Total change in net assets:
Governmental activities Business‐type activities
1,736,577
1,306,701
52,236,261
32,561,076
890,874
(2,742,752)
(1,952,177)
(3,943,653)
(4,812,285)
(1,821,104)
19,793
(2,779,077)
1,585,189
(876,300)
Total primary government
$ 3,043,278
$ 84,797,337
$ (1,851,878)
$ (5,895,830)
$ (6,633,389)
$ (2,759,284)
$ 708,889
774,615
‐
‐
‐
‐
‐
‐
‐
(7,878,286)
(463,675)
(16,113,200)
(1,856,060)
246,398
272,358
-162-
Fund Balance ‐ Governmental Funds
Last Ten Fiscal Years
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Fund Balance
General Fund
Restricted:
Restricted by state statute
$ 932,622
$ 2,344,149
$ 1,944,289
$ 1,626,493
$ 3,001,944
$ 6,244,975
$ 4,848,736
$ 9,231,669
$ 4,639,585
$ 8,247,330
Restricted for school capital outlay
‐
‐
‐
‐
‐
‐
‐
‐
10,535,112
11,441,247
Assigned:
Designated for subsequent year's expenditures
9,131,608
8,519,239
6,363,499
8,331,237
5,959,399
2,754,481
2,492,919
3,346,354
3,433,237
3,039,320
Unassigned
14,504,257
18,528,875
17,095,194
17,918,831
19,318,916
22,183,760
21,594,062
15,688,209
18,752,180
17,446,844
Total general fund
$ 24,568,487
$ 29,392,263
$ 25,402,982
$ 27,876,561
$ 28,280,259
$ 31,183,216
$ 28,935,717
$ 28,266,232
$ 37,360,114
$ 40,174,741
All other governmental funds
Restricted:
Restricted by state statute
$ 333,217
$ 345,437
$ 312,880
$ 639,846
$ 56,756
$ 85,069
$ ‐
$ ‐
$ ‐
$ ‐
Restricted for public buildings
‐
‐
‐
‐
‐
‐
‐
‐
2,629,437
2,429,452
‐
‐
‐
‐
‐
‐
‐
‐
1,986,619
1,304,920
138,746
Committed
Committed for E‐911
Assigned
Assigned for public buildings
‐
‐
‐
‐
‐
‐
‐
‐
1,227,453
Unassigned
1,710,960
1,347,235
1,354,438
1,110,591
1,950,505
1,218,839
1,343,436
2,049,540
‐
Total all other governmental funds
$ 2,044,177
$ 1,692,672
$ 1,667,318
$ 1,750,437
$ 2,007,261
$ 1,303,908
$ 1,343,436
$ 2,049,540
$ 5,843,509
$ 3,873,118
-163-
Changes in Fund Balances ‐ Governmental Funds
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Ad valorem taxes
$ 35,386,336
$ 37,580,004
$ 37,789,467
$ 45,447,828
$ 44,207,255
$ 47,540,919
$ 47,077,854
$ 46,259,832
$ 50,160,668
$ 51,349,941
16,481,722
22,330,025
21,247,019
20,629,335
24,037,872
29,413,953
21,537,479
15,903,728
14,963,328
18,084,314
116,464
192,393
191,310
193,018
190,936
156,062
110,592
116,366
98,391
78,734
93,158
25,359
40,998
24,794
48,723
857,451
329,142
311,281
317,606
73,063
27,631,959
27,083,795
28,841,575
30,767,763
31,019,353
29,615,116
33,047,876
1,003,928
33,003,757
33,653,604
Licenses and Permits
1,001,322
1,106,073
1,089,050
989,530
1,282,674
1,002,404
923,256
10,483,327
823,561
967,866
Sales and Services
10,156,228
9,605,414
9,370,102
9,281,560
10,160,211
10,084,134
12,280,373
34,257,624
12,208,830
9,811,906
Investment Earnings
445,843
285,122
559,111
1,214,017
1,488,268
887,965
112,735
166,076
482,823
722,612
Miscellaneous
(7,598)
258,560
1,033,088
2,194,069
3,109,338
1,297,598
595,706
948,836
1,176,939
3,323,346
Total Revenues
91,305,434
98,466,745
100,161,720
110,741,914
115,544,630
120,855,602
116,015,013
109,450,998
113,235,903
118,065,386
General Government
7,595,576
8,453,303
9,168,369
10,322,027
10,421,094
17,877,856
20,686,719
16,245,059
23,715,225
23,186,045
Public Safety
17,100,702
19,821,805
20,132,522
22,349,380
23,072,916
25,582,520
27,839,078
28,320,770
24,489,583
25,497,564
Human Services
45,619,152
46,327,461
49,042,952
51,713,527
56,012,982
56,048,258
52,710,045
49,384,762
45,703,519
44,509,808
Economic and Physical Development
3,555,161
2,415,902
5,917,290
3,372,224
3,358,518
873,658
1,338,155
1,303,127
966,286
1,037,439
Cultural and Recreation
656,824
1,012,595
930,770
1,082,678
1,417,119
1,683,631
2,465,112
996,087
995,274
911,339
Community Promotions
3,047
‐
42,925
‐
‐
‐
‐
‐
‐
Revenues
Expenditures
Capital Outlay
‐
‐
‐
‐
‐
‐
8,963,440
8,222,847
19,515,766
2,031,944
Education
17,643,066
17,512,944
18,743,043
19,797,256
19,769,835
18,123,943
17,641,687
18,775,481
12,375,000
16,113,200
Debt Service:
Principal
1,221,133
928,955
1,076,358
1,057,194
1,040,227
‐
578,346
573,807
885,762
2,121,523
Interest
355,555
377,052
139,795
150,530
122,793
170,903
133,647
113,180
1,618,902
1,856,060
Total Expenditures
93,750,216
96,850,017
105,194,024
109,844,816
115,215,484
120,360,769
132,356,229
123,935,120
130,265,317
117,264,922
(2,444,782)
1,616,728
(5,032,304)
897,098
329,146
494,833
(16,341,216)
(14,484,122)
(17,029,414)
554,437
Operating Transfers
1,927,825
5,373,315
1,752,865
1,619,858
564,745
1,814,706
3,534,438
7,963,440
3,245,883
289,799
Proceeds from Issuance of Debt
(1,216,909)
(2,605,827)
(897,971)
(164,757)
(233,379)
(711,594)
(75,000)
(2,295,411)
‐
25,000,000
10,524,093
Prior Period Adjustment
(249,800)
‐
‐
‐
‐
‐
‐
‐
‐
Sale of assets
‐
‐
‐
‐
‐
‐
‐
‐
‐
Total Change in Fund Balance
$ (1,983,666)
$ 4,384,216
$ (4,177,410)
$ 2,352,199
$ 660,512
$ 1,597,945
$ (12,881,778)
$ 16,183,907
$ (3,259,438)
Excess of Revenues Over (Under)
Expenditures
Other Financing Sources (Uses), Net
Installment Purchase Obligations Issued
‐
$ 844,236
Debt Service as a Percentage of
Noncapital Expenditures
1.68%
1.35%
1.16%
1.10%
1.01%
0.14%
0.58%
0.60%
0.23%
0.34%
-164-
General Governmental Tax Revenues by Source
(modified accrrual basis of accounting)
Fiscal
Year
Property Tax
Sales
Tax
Governmental Activities
Total
2003
32,697,491
16,481,722
116,464
17,521,952
66,817,629
2004
34,582,627
22,330,025
192,393
18,043,126
75,148,171
2005
34,678,928
21,247,019
191,310
19,457,341
75,574,598
2006
40,173,092
20,629,335
193,018
20,438,595
81,434,040
2007
39,528,201
24,037,872
190,936
20,857,477
84,614,486
2008
42,612,457
29,413,953
156,062
21,503,257
93,685,729
2009
43,123,341
21,537,479
110,592
22,382,876
87,154,288
2010
42,166,174
15,903,728
116,366
24,164,758
82,351,026
2011
45,249,384
14,963,328
98,391
22,652,801
82,963,904
2012
44,760,063
18,084,314
78,734
22,175,968
85,099,079
36.89%
9.72%
‐32.40%
26.56%
27.36%
Change from 2003 to 2012
In North Carolina, property tax would be considered an own‐source revenue. Information about the tax rate and assessed value is found in
the Revenue Capacity tables in the Statistical Section.
-165-
Assessed and Estimated Actual Value of Taxable Property
Fiscal
Year
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Real Property
Estimated
Assessed
Actual
Value
Value
2,194,063,557
2,194,063,557
2,494,720,746
3,315,870,145
4,304,077,375
4,612,577,651
4,486,387,068
4,481,779,826
4,920,520,153
5,017,837,610
3,879,382,000
3,893,820,000
3,954,381,000
5,221,600,000
5,306,783,000
5,653,669,000
5,497,277,437
5,395,893,875
5,928,337,534
6,052,880,108
Personal
Property
Public Service
Companies
Total
Assessed
Value
Assessed
Value
Assessed
Value
1,409,877,219
1,206,704,541
1,267,265,770
1,684,393,970
756,283,125
790,635,411
769,158,618
768,378,703
680,413,520
745,016,939
168,963,400
192,394,933
192,394,933
221,336,070
246,422,250
250,455,734
247,118,908
203,377,583
281,164,191
263,709,860
3,772,904,176
3,593,163,031
3,954,381,449
5,221,600,185
5,306,782,750
5,653,668,796
5,502,664,594
5,453,536,112
5,882,097,864
6,026,564,409
Estimated
Actual
Value
Ratio of Total
Assessed Value
to Total Estimated
Actual Value
Property Tax Rate
(per $100
Assessed
Value)
5,458,222,619
5,292,919,474
5,414,041,703
7,127,330,040
6,309,488,375
6,694,760,145
6,513,554,963
6,367,650,161
6,889,915,245
7,061,606,907
69.12%
67.89%
73.04%
73.26%
84.11%
84.45%
84.48%
85.64%
85.37%
85.34%
0.91
0.91
0.80
0.80
0.80
0.80
0.80
0.79
0.79
0.77
Sources: A revaluation of all property is required every eight (8) years by state statute. Robeson County adopted a four year revaluation schedule in FY 2005.
-166-
Property Tax Rates ‐ Direct and Overlapping Governments
(Per $100 of Assessed Value)
Robeson County
Town of Fairmont
Town of Lumber Bridge
City of Lumberton
Town of Marietta
Town of Maxton
Town of McDonald
Town of Orrum
Town of Parkton
Town of Pembroke
Town of Proctorville
Town of Raynham
Town of Red Springs
Town of Rennert
Town of Rowland
Town of St. Pauls
Fire District #11 Southeast Maxton
Fire District #16 Smiths
Fire District #17 Big Marsh
Fire District #18 Red Springs
Fire District #19 Ashpole
Fire Distrcit #20 White House
Fire District #21 Lumber Bridge
Fire District #22 Piney Forest
Fire District #23 Saddletree
Fire District #24 Shannon
Fire District #25 Wishart
Fire District #26 Northwoods
Fire District #27 Raft Swamp
Fire District #28 East Howellsville
Fire District #29 Evans Crossroads
Fire District #30 Prospect
Fire District #31 Scuffletown
Fire District #32 Deep Branch
Fire District #33 Kingsdale
Fire District #34 Orrum
Fire District #35 Jacobs Swamp
Fire District #36 Britts
Fire District #37 Raynham
Fire District #38 Phil/Burnt Swamp
Fire District #39 Sterlings
Fire District #40 Quehill
Fire District #41 Rennert
Fire District #42 Rowland
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
0.77
0.73
0.30
0.63
0.00
0.80
0.05
0.00
0.50
0.64
0.20
0.15
0.64
0.10
0.76
0.60
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.15
0.10
0.15
0.10
0.07
0.10
0.15
0.10
0.77
0.73
0.30
0.63
0.00
0.80
0.05
0.00
0.50
0.64
0.20
0.20
0.62
0.10
0.76
0.60
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.15
0.10
0.15
0.10
0.07
0.10
0.15
0.10
0.79
0.69
0.30
0.63
0.00
0.80
0.05
0.00
0.50
0.64
0.20
0.20
0.62
0.10
0.76
0.60
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.15
0.10
0.15
0.10
0.07
0.10
0.15
0.10
0.80
0.69
0.30
0.63
0.00
0.80
0.05
0.00
0.50
0.64
0.20
0.20
0.62
0.10
0.76
0.60
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.15
0.10
0.15
0.10
0.07
0.10
0.15
0.10
0.80
0.69
0.30
0.63
0.00
0.80
0.05
0.00
0.50
0.62
0.20
0.20
0.62
0.10
0.76
0.60
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.15
0.10
0.15
0.10
0.07
0.10
0.15
0.10
0.80
0.69
0.30
0.63
0.00
0.80
0.05
0.00
0.47
0.62
0.20
0.20
0.62
0.10
0.73
0.60
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.15
0.10
0.15
0.10
0.07
0.10
0.15
0.10
0.80
0.69
0.30
0.63
0.00
0.80
0.05
0.00
0.47
0.62
0.20
0.20
0.62
0.10
0.73
0.55
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.10
0.07
0.15
0.10
0.07
0.10
0.15
0.10
0.80
0.69
0.33
0.65
0.00
0.80
0.05
0.00
0.47
0.62
0.20
0.20
0.62
0.10
0.73
0.50
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.10
0.07
0.15
0.10
0.07
0.10
0.15
0.10
0.91
0.69
0.30
0.65
0.00
0.90
0.05
0.00
0.47
0.67
0.20
0.25
0.66
0.10
0.78
0.55
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.10
0.10
0.07
0.15
0.10
0.07
0.10
0.15
0.10
0.91
0.69
0.30
0.65
0.00
0.85
0.05
0.00
0.47
0.67
0.20
0.25
0.63
0.10
0.73
0.55
0.15
0.15
0.10
0.15
0.10
0.10
0.10
0.10
0.10
0.15
0.05
0.15
0.07
0.10
0.10
0.10
0.10
0.15
0.10
0.08
0.10
0.07
0.15
0.10
0.07
0.10
0.15
0.10
-167-
Principal Taxpayers For the Year
Fiscal Years Ended June 30, 2012 thru 2003
Fiscal Year 2012
Taxpayer
Campbell Soup Supply Co LLC
Mountaire Farms of NC Inc.
Progress Energy Carolinas
Lumbee River EMC
CSX Transportation
Silgan Can Company
Bellsouth Telephone Co.
Piedmont Natural Gas Co Inc.
Prestage Foods Inc
NC Power Holdings LLC/Lumberton
Type of Enterprise
Canned Soup
Poultry Processing
Electricity
Electricity
Railroad Transportation
Manufacturing
Communications
Manufacturing
Manufacturing
Electricity
Total Assessed
Valuation
Percent of Total Assessed
Valuation
$ 204,696,424
97,195,537
78,784,213
65,996,506
51,568,976
33,105,300
23,453,884
18,942,370
18,590,332
15,470,431
4.56%
2.17%
1.76%
1.47%
1.15%
0.74%
0.52%
0.42%
0.41%
0.34%
$ 607,803,973
13.55%
Fiscal Year 2011
Taxpayer
Lumbee River EMC
CSX Transportation
Prestage Foods Inc.
Silgan Can Company
Nash Finch Inc.
Total Type of Enterprise
Canned Soup
Electricity
Poultry Processing
Electricity
Manufacturing
Manufacturing
Manufacturing
Communications
Manufacturing
Assessed
Valuation
Valuation
$ 211,644,490
99,035,135
95,476,569
60,812,675
48,469,645
41,094,755
40,855,294
26,723,900
23,782,133
17,952,964
4.72%
2.21%
2.13%
1.36%
1.08%
0.92%
0.91%
0.60%
0.53%
0.40%
$ 665,847,560
14.84%
Source: Robeson County Tax Department.
-168-
Fiscal Year 2010
Taxpayer
Lumbee River EMC
CSX Transportation
Silgan Can Company
Prestage Foods Inc. Bellsouth Telephone Co.
NC Power Holdings LLC/ Lumberton
Type of Enterprise
Canned Soup
Electricity
Electricity
Poultry Processing
Manufacturing
Manufacturing
Communications
Manufacturing
Electricity
Total Assessed
Valuation
Valuation
$ 205,762,164
100,664,758
79,547,745
78,538,277
42,899,094
28,376,075
28,243,984
26,929,180
17,339,202
16,540,481
4.59%
2.24%
1.77%
1.75%
0.96%
0.63%
0.63%
0.60%
0.39%
0.37%
$ 624,840,960
13.93%
Fiscal Year 2009
Taxpayer
Lumbee River EMC
CSX Transportation
Silgan Can Company
Prestage Foods Inc. Elkay Southern Corporation
Graphic Packaging Corporation
Total
Type of Enterprise
Canned Soup
Electricity
Poultry Processing
Electricity
Manufacturing
Communications
Manufacturing
Manufacturing
Packaging
Assessed
Valuation
Valuation
$ 171,781,988
102,226,076
66,378,640
55,982,316
32,060,916
28,373,982
27,407,584
23,943,015
19,793,734
15,282,432
3.83%
2.28%
1.48%
1.25%
0.71%
0.63%
0.61%
0.53%
0.44%
0.34%
$ 547,443,928
9.68%
-169-
Fiscal Year 2008
Taxpayer
Campbell Soup Company
Mountaire Farms of NC Inc
Lumbee River EMC
CSX Transportatiopn
Silgan Can Company
Prestage Foods Inc
BellSouth Telephone Co
Elkay Southern Corporation
Graphic Packaging
Type of Enterprise
Canned Soup
Electricity
Poultry Processing
Electricity
Manufacturing
Poultry Processing
Communication
Manufacturing
Manufacturing
Valuation
Assessed
Valuation
3.04%
1.81%
1.17%
0.99%
0.57%
0.50%
0.49%
0.48%
0.35%
0.28%
$171,781,988
$102,226,076
$66,378,640
$55,982,316
$32,060,916
$28,373,982
$27,881,947
$27,407,584
$19,793,734
$15,556,745
$ 547,443,928
Total 9.68%
Fiscal Year 2007
Taxpayer
Lumbee River EMC
NK‐7 Lumberton Property LLC
CSX Transportation
Silgan Can Company
Prestage Foods Inc.
Total
Type of Enterprise
Canned Soup
Electricity
Poultry Processing
Electricity
Realty
Manufacturing
Communications
Manufacturing
Poultry Processing
Manufacturing
Assessed
Valuation
Valuation
$ 191,461,348
104,280,669
61,734,437
52,111,303
49,193,500
32,135,642
31,201,770
28,713,098
20,123,083
19,846,369
3.61%
1.97%
1.16%
0.98%
0.93%
0.61%
0.59%
0.54%
0.38%
0.37%
$ 590,801,219
11.13%
-170-
Fiscal Year 2006
Taxpayer
Silgan Can Company
Mountaire Farms of NC Inc
SL Outer Banks LLC
Nash Finch Inc.
Wal‐Mart Real Est Business Tru
SPX Mueller Steam Specialty
Kirkpatrick James R‐Trustee
Type of Enterprise
Canned Soup
Manufacturing
Poultry Processing
Textiles
Manufacturing
Manufacturing
Manufacturing
Realty
Manufacturing
Investment Company
Valuation
Assessed
Valuation
2.93%
1.15%
0.47%
0.32%
0.30%
0.32%
0.29%
0.25%
0.22%
0.20%
$152,946,056
$59,951,079
$24,723,519
$16,735,366
$15,773,935
$16,893,392
$15,370,532
$13,219,000
$11,672,000
$10,470,400
$ 337,755,279
Total 6.47%
Fiscal Year 2005
Taxpayer
Silgan Can Company
SL Outer Banks LLC
Nash Finch Inc.
Croft Realty, LLC
Wal‐Mart Real Est Business Trust
Brown's Realty Partnership
Total
Type of Enterprise
Canned Soup
Manufacturing
Poultry Processing
Textiles
Manufacturing
Manufacturing
Manufacturing
Realty
Realty
Realty
Assessed
Valuation
Valuation
$ 152,946,056
59,951,079
24,723,519
16,735,366
16,893,392
15,370,532
12,057,347
12,131,800
13,219,000
11,270,200
3.87%
1.52%
0.63%
0.42%
0.43%
0.39%
0.30%
0.31%
0.33%
0.29%
$ 335,298,291
8.48%
-171-
Fiscal Year 2004
Taxpayer
NC Power Holdings LLC
Carolina Power & Light Co.
Lumbee River EMC
United States Cold Storage Inc.
BellSouth Telephone Co
Buckeye Lumberton Inc.
CSX Transportation
Mueller Steam Specialities
Type of Enterprise
Canned Soup
Electricity
Electricity
Electricity
Storage
Communications
Poultry Processing
Manufacturing
Manufacturing
Valuation
Assessed
Valuation
2.33%
2.05%
2.20%
1.50%
0.51%
1.12%
0.66%
0.73%
0.81%
0.60%
$83,750,823
$73,772,497
$79,130,854
$53,736,116
$18,212,439
$40,188,151
$23,693,920
$26,084,308
$29,076,736
$21,536,103
$ 449,181,947
Total 12.50%
Fiscal Year 2003
Taxpayer
Carolina Power & Light Co.
Lumbee River EMC
Mountaire Farms Inc.
CPX Valves & Controls
CSX Transportation
Silgan Can Company
Kayser Roth Leasing Corporation
Williamette Industries Inc.
Total
Type of Enterprise
Canned Soup
Electricity
Electricity
Poultry Processing
Communications
Manufacturing
Manufacturing
Manufacturing Rental
Manufacturing
Assessed
Valuation
Valuation
$ 99,624,462
69,368,248
48,143,917
25,922,455
32,598,624
26,723,141
27,516,867
18,699,882
19,095,846
16,762,906
2.64%
1.84%
1.28%
0.69%
0.86%
0.71%
0.73%
0.50%
0.51%
0.44%
$ 384,456,348
10.19%
-172-
Property Tax Levies and Collections
Collection within the Fiscal Year of Levy
Percent
Amount
Collection
in Subsequent
Years
Total Tax
Collections
87.65%
$ 1
$ 29,524,302
87.65%
$ 4,158,622
$ 31,357,632
88.43%
$ (952,729)
$ 30,404,903
85.75%
$ 5,054,506
$ 35,984,871
$ 31,906,920
88.67%
$ (1,916,225)
$ 29,990,695
83.34%
$ 5,994,176
2006
$ 41,772,802
$ 37,426,737
89.60%
$ (5,210,795)
$ 32,215,942
77.12%
$ 9,556,860
2007
$ 44,700,655
$ 38,076,279
85.18%
$ (3,320,065)
$ 34,756,214
77.75%
$ 9,944,441
2008
$ 45,229,350
$ 39,153,984
86.57%
$ (2,389,108)
$ 36,764,876
81.29%
$ 8,464,474
2009
$ 43,978,220
$ 39,801,975
90.50%
$ 8,352,490
$ 39,801,975
90.50%
$ (4,176,245)
2010
$ 43,167,151
$ 38,936,884
90.20%
$ 8,460,535
$ 38,936,884
90.20%
$ (4,230,267)
2011
$ 46,646,709
$ 42,174,493
91.24%
$ 8,944,432
$ 42,174,493
90.41%
$ (4,472,216)
2012
$ 46,302,579
$ 41,681,193
90.02%
$ 9,242,772
$ 41,681,193
90.02%
$ (4,621,386)
Fiscal
Year
Net Tax
Levy
2003
$ 33,682,924
$ 29,524,301
2004
$ 35,459,409
2005
Total Tax
Collections to
Net Tax Levy
Outstanding
Delinquent Taxes
-173-
Ratio of Net General Bonded Debt To Assessed Value and Net Bonded Debt Per Capita
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Assessed Value (000 ommitted)
$ 3,707,331
$ 3,893,820
$ 3,954,381
$ 5,331,600
$ 5,306,783
$ 5,653,669
$ 5,497,277
$ 5,395,893
$ 5,904,646,711
$ 5,006,091,926
Gross General Bonded Debt
34,310,563
38,338,523
32,858,500
30,091,000
27,321,500
24,765,000
23,000,500
21,232,500
54,709,790
51,966,832
Less Debt Pay From
27,430,930
32,501,178
28,112,000
26,442,323
24,716,312
23,073,937
21,873,437
20,663,214
19,485,427
18,846,500
6,879,633
5,837,345
4,746,500
3,648,677
Enterprise Revenues
Net General Bonded Debt
Ratio of Net Bonded Debt
0.1856%
14.9900%
0.1200%
0.0684%
2,605,188
1,691,063
1,127,063
569,286
35,224,363
33,120,332
0.0491%
0.0299%
0.0205%
0.1055%
0.0100%
0.6616%
130,311
131,071
131,988
132,911
134,168
137,222
19.99
12.90
8.54
4.28
262.54
241.36
to Actual Value
Population
Net General Bonded Debt 127,972
53.76
129,892
44.94
131,812
36.01
134,524
27.12
Per Capita
-174-
Computation of Legal Debt Margin and Actual Debt
Fiscal
Year
Assessed
Valuation
Legal Debt
Limit
Installment
Debt
Legal Debt
Margin
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
3,773,004,176
3,893,820,220
3,954,381,449
5,221,600,185
5,306,782,750
5,653,668,796
5,497,277,437
5,395,893,875
5,904,646,711
5,017,837,610
301,840,334
311,505,618
316,350,516
417,728,015
424,542,620
452,293,504
439,782,195
426,275,616
466,467,090
386,373,496
6,879,633
5,837,355
4,746,500
3,648,677
2,605,188
1,691,063
1,556,280
1,127,063
25,569,286
25,154,661
294,960,701
305,668,263
311,604,016
414,079,338
421,937,432
450,602,441
438,225,915
425,148,554
440,897,804
361,218,835
Ratio of
Outstanding
Debt to
Debt Limit
2.279%
1.874%
1.500%
0.873%
0.614%
0.374%
0.354%
0.264%
5.481%
6.510%
-175-
Computation of Direct and Overlapping Governmental Activities Debt
June 30, 2012
Jurisdiction Robeson County
General Bond Debt
Net General
Bond Debt
$ ‐
Percentage Applicable to
County
100.00%
County
Share of Net Debt
100%
Underlying:
City of Lumberton
Town of St. Pauls
Town of Red Springs
Town of Parkton
Town of Pembroke
Town of Maxton
Town of Rowland
Town of Fairmont
$ ‐
$ ‐
$ ‐
$ ‐
$ ‐
$ ‐
$ ‐
$ ‐
-176-
Outstanding Debt Ratios
Business‐type Activities
Governmental Activities
Fiscal
Year
General Obligation
Bonds
Installment
Financing
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
6,719,177
6,017,282
4,760,987
3,648,677
2,605,188
1,691,063
1,127,063
569,286
51,073
‐ ‐
‐
‐
‐
1,581,100
1,571,626
‐
‐
‐
25,154,661
Qualified
Bonds
General Obligation
Bonds
Installment
Financing
Total Primary
Government
Debt
9,471,685
29,633,568
29,377,248
28,097,513
26,442,323
24,716,312
23,073,937
21,873,437
20,663,214
19,485,427
18,846,500
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
36,352,745
35,394,530
32,858,500
30,091,000
28,902,600
26,336,626
23,000,500
21,232,500
19,536,500
53,472,846
Ratio of Outstanding
Debt to
Personal
Income
Total
Outstanding
Debt
per Capita
19.72%
18.39%
16.58%
14.66%
13.67%
12.34%
10.43%
20.97%
23.85%
21.64%
2,841
2,725
2,528
2,299
2,207
2,009
1,743
3,594
4,191
2,969
Population data is shown on the Demographic Statistics schedule. Personal income was determined by multiplying population by per capita income, as shown on the Demograhic Statistics schedule.
-177-
Demographic Statistics
Fiscal
Year
Population
(1)
Total
Personal
Income (2)
(Thousands
of Dollars)
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
127,972
129,892
129,970
130,887
130,979
131,071
131,988
132,911
134,168
137,222
1,843,181
1,924,870
1,981,653
2,053,224
2,114,001
2,133,574
2,205,519
2,278,493
2,357,600
2,471,505
Per Capita
Income (2)
14,403
14,819
15,247
15,687
16,140
16,278
16,710
17,143
17,572
18,011
Unemployment
Rate (3)
9.6%
8.5%
7.1%
6.2%
6.3%
7%
12.2%
11.4%
13.2%
13.9%
Robeson
County
Public
School
Enrollment (4)
24,774
23,705
25,000
23,926
23,427
23,204
23,229
22,829
23,157
23,211
Source: (1) Office of Budget and Management for the State of North Carolina.
(2) Bureau of Economic Analysis Information.
(3) Bureau of Labor Statistics, Unemployment Rates for Metropolitan Areas, Annual Average Rankings
(4) Robeson County School Administration.
-178-
Principal Employers For the Year
Fiscal Year Ended June 30, 2012 thru 2003
Fiscal Year 2012
Employer
Public Schools of Robeson County
Southeastern Regional Medical Center
Moutaire Farms of NC Inc.
Robeson County
UNC at Pembroke
Campbell Soup Supply Company LLC
Wal‐Mart Associates Inc.
Branch Banking & Trust
Kayser‐Roth Corporation
Two Hawk Employment Services Llc
Type of Enterprise
Education & Health Services
Manufacturing
Public Administration
Manufacturing
Trade, Transportation & Utilities
Financial Activities
Manufacturing
Professional & Business Services
Employees
Rank
1,000
1,000
1,000
1,000
750
750
750
750
750
750
1
2
3
4
5
6
7
8
9
10
Percentage of
Total County
Employment
2.53%
2.53%
2.53%
2.53%
1.90%
1.90%
1.90%
1.90%
1.90%
1.90%
21.52%
Fiscal Year 2011
Employer
Robeson County
OSC ‐Central Payroll
Robeson Community College
Type of Enterprise
Manufacturing
Manufacturing
Manufacturing
Employees
Rank
1,000
1,000
1,000
1,000
750
750
750
750
750
750
1
2
3
4
5
6
7
8
9
10
Percentage of
Total County
Employment
2.53%
2.53%
2.53%
2.53%
1.90%
1.90%
1.90%
1.90%
1.90%
1.90%
21.52%
-179-
Fiscal Year 2010
Employer
Robeson County
Prestage Foods
Total
Type of Enterprise
Manufacturing
Manufacturing
Manufacturing
Manufacturing
Employees
Rank
1,000
1,000
1,000
1,000
750
750
750
750
350
350
1
2
3
4
5
6
7
8
9
10
Percentage of
Total County
Employment
2.53%
2.53%
2.53%
2.53%
1.90%
1.90%
1.90%
1.90%
0.88%
0.88%
19.47%
Fiscal Year 2009
Employer
Robeson County
Prestage Foods
Type of Enterprise
Poultry Processing
Public Health Care
Government
Local Government
Canned Soup
Manufacturing
2009
Number of Employees
1000+
1000+
1000+
1000+
1000+
500‐999
500‐999
500‐999
500‐999
500‐999
Valuation
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
-180-
Fiscal Year 2008
Employer
Robeson County
Prestage Foods
Type of Enterprise
Poultry Processing
Public Health Care
Government
Local Government
Canned Soup
Manufacturing
2008
Number of Employees
1000+
1000+
1000+
1000+
1000+
500‐999
500‐999
500‐999
500‐999
500‐999
Percent of
Total Assessed
Valuation
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
Fiscal Year 2007
Employer
Robeson County
Quickie Manufacturing Corporation
University of NC at Pembroke
Kayser Roth Corporation
City of Lumberton
Type of Enterprise
Poultry Processing
Public Health Care
Local Government
Canned Soup
Manufacturing
State University
Manufacturing
Local Government
2007
Number of Employees
1000+
1000+
1000+
500‐999
500‐999
500‐999
500‐999
500‐999
250‐499
250‐499
Valuation
> 3.00 %
> 3.00 %
> 3.00 %
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
.75% ‐ 1.50%
.75% ‐ 1.50%
-181-
Fiscal Year 2006
Employer
Robeson County
Prestage Foods
Type of Enterprise
Public Health Care
Poultry Processing
Local Government
Canned Soup
Manufacturing
Manufacturing
2006
Number of Employees
1000+
1000+
1000+
1000+
1000+
500‐999
500‐999
500‐999
500‐999
250‐499
Percent of
Total Assessed
Valuation
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
.75% ‐ 1.50%
Fiscal Year 2005
Employer
Robeson County
Staffing Alliance LLC
Type of Enterprise
Poultry Processing
Local Government
Canned Soup
Education
Professional & Business Services
2005
Number of Employees
1000+
1000+
1000+
1000+
1000+
500‐999
500‐999
500‐999
500‐999
500‐999
Percent of
Total Assessed
Valuation
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
-182-
Fiscal Year Ended June 30, 2012 thur 2003
Fiscal Year 2004
Employer
Robeson County
Advantage Hospice & Home Care
Type of Enterprise
Poultry Processing
Public Health Care
Local Government
Canned Soup
Education
2004
Number of Employees
1000+
1000+
1000+
1000+
1000+
500‐999
500‐999
500‐999
250‐499
250‐499
Percent of
Total Assessed
Valuation
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
> 3.00 %
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
.75% ‐ 1.50%
.75% ‐ 1.50%
Fiscal Year 2003
Employer
QSI Trade
Bo's Supermarket
Clayson Knitting Co. Inc.
Type of Enterprise
Public Health Care
Poultry Processing
Canned Soup
Transportation & Utilities
Manufacturing
Manufacturing
Trade
Manufacturing
2003
Number of Employees
1000+
1000+
500‐999
500‐999
500‐999
500‐999
250‐499
250‐499
250‐499
250‐499
Percent of
Total Assessed
Valuation
> 3.00 %
> 3.00 %
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
1.5% ‐ 3.00%
.75% ‐ 1.50%
.75% ‐ 1.50%
.75% ‐ 1.50%
.75% ‐ 1.50%
-183-
Construction Values And Bank Deposits
2012
Bank Deposits (000 Omitted) **
2011
2010
2009
2008
2007
2006
2005
2004
2003
1,063,621,000
984,252,000
996,038,000
983,259,000
971,461,000
970,351,000
892,390,000
822,650,000
815,624,000
769,342,000
78
56
57
81
80
97
75
143
203
143
15,547,914
14,790,708
10,496,437
25,960,889
18,134,831
46,263,097
23,760,806
26,040,634
14,060,347
20,408,896
115
90
178
20,224,870
19,246,975
51,644,376
Commercial Construction: ***
Number of Units
Value
Residential Construction: ***
Number of Units
Value
136
33,426,880
188
38,442,392
222
44,089,060
289
32,591,977
318
34,702,653
395
44,171,197
169
25,160,801
Source : N. C Banking Commission **
Source: U. S. Department of Commerce ***
-184-
Operating Indicators by Function
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Function
Full‐Time County Employees:
General government
644
632
628
647
764
635
814
642
891
898
Public Safety
Sheriff Civilians
JUV
Jail
Civilians
Fire
EMS
86
7
9
76
10
4
51
92
6
9
76
10
4
46
113
9
9
73
8
4
60
111
9
9
76
9
5
60
111
11
9
77
7
5
60
114
11
10
77
7
5
66
116
14
10
83
8
4
68
121
13
10
84
8
4
68
117
13
10
84
8
4
68
121
13
10
84
8
4
66
Culture and recreation
Water
Solid Waste
11
45
24
11
45
20
11
52
25
11
53
25
11
53
26
11
53
26
11
53
26
11
49
25
11
49
26
11
47
25
6
138,753
0
6
144,094
0
6
147,799
6
150,830
6
152,808
0
6
157,349
1
6
152,273
1
6
168,507
1
7
152,115
1
7
157,144
1
41
1,651
24,774
41
1,690
23,705
41
1,900
25,000
44
1,900
23,926
42
1,207
23,427
42
1,207
23,204
42
1,150
23,229
42
1,560
22,829
42
1,560
23,157
42
1,686
23,211
Libraries:
Number of Libraries
Number of Volumes
Book Mobile
Education:
Number of Schools
Number of Teachers
Number Students
Source: Robeson County Finance Department
Robeson County Public Library
-185-
Operating Indicators by Function Including Capital Assets
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Function
Emergency Operations Center (EOC)
Calls rec'd for Law Enforcement
Calls rec'd for EMS ‐ Ambulance
Calls rec'd for Fire
32,412
11,497
3,763
32,353
11,534
3,795
32,594
11,608
3,857
49,805
17,815
6,648
54,000
19,461
8,641
54,519
19,629
7,125
51,607
20,103
6,761
53,789
21,071
7,641
54,041
21,563
7,705
54,665
21,892
6,165
Fire
Inspections
Number of Stations
Number of Firemen and Officers
218
34
949
211
34
959
212
34
756
220
32
837
218
32
762
223
27
737
225
32
964
225
32
805
126
31
739
175
32
902
Solid Waste
Refuse collected (tons/day)
Dumpster/Compaction Sites
Collection Trucks
311.6
36
12
322.8
36
12
318.6
36
12
297.7
36
12
287.9
36
13
275.9
36
6
281.7
31
6
268.1
25
10
338.0
24
9
370.2
16
3
Culture and recreation
Field Rentals Community Center admissions
278
1,620
282
1,596
280
1,668
282
1,764
286
1,716
284
1,740
288
1,800
288
1,776
285
1,782
281
1,678
369
42
10.6 MGD
383
48
12 MGD
397
44
12 MGD
403
46
11.9 MGD
424
50
13.5 MGD
318
44
14 MGD
303
50
14.5 MGD
255
50
13.7 MGD
301
68
14.5 MGD
298
46
14.2MGD
Water
New connections
Water mains breaks
Average daily consumption
(thousands of gallons)
Sources: Various government departments
Note: Indicators are not available for the general government function.
-186-
Compliance Section
-187-
122MemoryPlaza
Whiteville,NC28472
(910)642‐6692Phone
(910)642‐2119Fax
Report On Internal Control Over Financial Reporting And On Compliance and Other Matters Based On An Audit Of Financial Statements Performed In Accordance With Government Auditing Standards To the Board of County Commissioners Robeson County, North Carolina We have audited the accompanying financial statements of the governmental activities, the business‐type activities, the discretely presented component unit, each major fund, and the aggregated remaining fund information of Robeson County, North Carolina, as of and for the year ended June 30, 2012, which collectively comprise Robeson County’s basic financial statements and have issued our report thereon dated December 15, 2012. Our report includes a reference to other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Other auditors audited the financial statements of the Robeson County Housing Authority, as described in our audit report on the Robeson County, North Carolina’s financial statements. This report does not include the results of the other auditors’ testing of internal control over financial reporting or compliance and other matters that are reported separately by those auditors. The financial statements of the Robeson
County Housing Authority were audited in accordance with Government Auditing Standards. Internal Control Over Financial Reporting Management of Robeson County is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered Robeson County’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Robeson County’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over financial reporting. S.PrestonDouglas&Associates,LLP◊www.spdouglas.com
-188-
A deficiency in internal control exists when designed or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether Robeson County’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. This report is intended solely for the information and use of the audit committee, management, others within the entity, members of the Board of County Commissioners, and federal and State awarding agencies and pass‐through entities and is not intended to be and should not be used by anyone other than these specified parties. S. Preston Douglas & Associates, LLP
December 21, 2012 -189-
122MemoryPlaza
Whiteville,NC28472
(910)642‐6692Phone
(910)642‐2119Fax
Report On Compliance With Requirements Applicable To Each Major Federal Program And Internal Control Over Compliance In Accordance With OMB Circular A‐133 and the State Single Audit Implementation Act To the Board of County Commissioners Robeson County, North Carolina Compliance We have audited Robeson County, North Carolina, compliance with the types of compliance requirements described in the OMB Circular A‐133 Compliance Supplement and the Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government Commission, that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2012. Robeson County’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Robeson County’s management. Our responsibility is to express an opinion on Robeson County’s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A‐133, Audits of States, Local Governments, and Non‐Profit Organizations, and the State Single Audit Implementation Act. Those standards, OMB Circular A‐133, and the State Single Audit Implementation Act require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Robeson County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Robeson County’s compliance with those requirements. In our opinion, Robeson County complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2012. S.PrestonDouglas&Associates,LLP◊www.spdouglas.com
-190-
Internal Control Over Compliance The management of Robeson County is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Robeson County’s internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A‐133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do no express an opinion on the effectiveness of the County’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the audit committee, management, others within the organization, members of the Board of County Commissioners, and federal and State awarding agencies and pass‐through entities and is not intended to be and should not be used by anyone other than these specified parties. S. Preston Douglas & Associates, LLP
December 21, 2012 -191-
122MemoryPlaza
Whiteville,NC28472
(910)642‐6692Phone
(910)642‐2119Fax
Report On Compliance With Requirements Applicable To Each Major State Program And Internal Control Over Compliance In Accordance With OMB Circular A‐133 and the State Single Audit Implementation Act To the Board of County Commissioners Robeson County, North Carolina Compliance We have audited Robeson County, North Carolina, compliance with the types of compliance requirements described in the Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government Commission, that could have a direct and material effect on each of its major State programs for the year ended June 30, 2012. Robeson County’s major State programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major State programs is the responsibility of Robeson County’s management. Our responsibility is to express an opinion on Robeson County’s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; applicable sections of OMB Circular A‐133, as described in the Audit Manual for Governmental Auditors in North Carolina, and the State Single Audit Implementation Act. Those standards, applicable sections of OMB Circular A‐133, and the State Single Audit Implementation Act require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major State program occurred. An audit includes examining, on a test basis, evidence about Robeson County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Robeson County’s compliance with those requirements. In our opinion, Robeson County complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major State programs for the year ended June 30, 2012. S.PrestonDouglas&Associates,LLP◊www.spdouglas.com
-192-
Internal Control Over Compliance The management of Robeson County is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to State programs. In planning and performing our audit, we considered Robeson County’s internal control over compliance with the requirements that could have a direct and material effect on a major State program in order to determine the auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance with applicable sections of OMB Circular A‐133 and the State Single Audit Implementation Act, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a State program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a State program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses as defined above. This report is intended solely for the information and use of the audit committee, management, others within the organization, members of Board of County Commissioners, and federal and State awarding agencies and pass‐through entities and is not intended to be and should not be used by anyone other than these specified parties. S. Preston Douglas & Associates, LLP
December 21, 2012 -193-
Schedule of Findings and Questioned Costs
SECTION I. SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued:
Unqualified
Internal control over financial reporting:
Material weakness(es) identified?
Yes
X
No
Significant deficiency(s) identified that are not considered to be material weaknesses
Yes
X
None Yes
X
No
Noncompliance material to financial statements noted
-194-
Schedule of Findings and Questioned Costs (Continued)
SECTION I. SUMMARY OF AUDITOR'S RESULTS
Federal Awards
Internal control over major federal programs:
Yes
X
No
Yes
X
None
X
No
X
No
Type of auditor's report issued on compliance for major federal programs:
Unqualified
Any audit findings disclosed that are required to be reported in
accordance with the Section 510(a) of Circular A‐133
Yes
Identification of major federal programs:
CFDA#
93.558
93.575
93.596
93.667
93.778
Program Name
TANF
Subsidized Child Care Cluster
Social Services Block Grant
Medical Assistance Program
Dollar threshold used to distinguish
between Type A and Type B Program
Auditee qualified as low‐risk auditee?
$ 3,000,000
Yes
-195-
SECTION I. SUMMARY OF AUDITOR'S RESULTS (Continued)
State Awards
Internal control over major state programs:
Yes
X
No
Yes
X
None
X
No
Type of auditor's report issued on compliance for major state programs:
Unqualified
Any audit findings disclosed that are required to be reported in
accordance with the State Single Audit Implementation Act
Yes
Identification of major state programs:
Program Name
‐
Medical Assistance Program, Child Care, TANF, and Social Services Block Grant are State matches on federal programs. Therefore, they have been included in the list of major federal programs.
-196-
-197-
SECTION II. FINANCIAL STATEMENT FINDINGS
None Reported
-198-
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
None Reported.
-199-
SECTION IV. STATE AWARD FINDINGS AND QUESTIONED COSTS
None Reported.
-200-
Corrective Action Plan
SECTION II. FINANCIAL STATEMENT FINDINGS
None Reported
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
None Reported
SECTION IV. STATE AWARD FINDINGS AND QUESTIONED COSTS
None Reported
-201-
Summary Schedule of Prior Audit Findings
Finding: 10‐1
Status: Corrected
-202-
Schedule of Expenditures of Federal and State Awards For the Year Ended June 30, 2012
State/
Federal
Federal
Pass‐through
(Direct &
Grantor/Pass‐through
CFDA
Grantor's
Pass‐through)
State
Local
Grantor/Program Title
Number
Number
Expenditures
Expenditures
Expenditures
10.561
XXXX
1,579,429
(779) 199,197
10.557
XXXX
887,898
‐
‐
10.557
XXXX
4,179,663
‐
‐
10.559
XXXX
287
‐
‐
6,647,277
(779) 199,197
316,411
‐
‐
316,411
‐
‐
Federal Awards:
U.S. Dept. of Agriculture
Food and Nutrition Service
Passed‐through the N.C. Dept. of Health and Human Services:
Division of Social Services:
Administration:
Supplemental Nutrition Assistance Program (Administrative Costs)
Division of Public Health:
Administration:
Special Supplemental Nutrition Program for
Women, Infants, & Children
Direct Benefit Payments:
Special Supplemental Nutrition Program for
Women, Infants, & Children
Administration:
AGRI‐SFP Food Program Meal
Total U.S. Dept. of Agriculture
U.S. Department of Housing and Urban Development
Housing Opportunities for Persons with Aids
14.241
XXXX
Total U.S. Department of Housing and Urban Development
-203-
State/
Federal
Federal
Pass‐through
(Direct &
CFDA
Grantor's
Pass‐through)
State
Local
Number
Number
Expenditures
Expenditures
Expenditures
Governors Highway Safety Program 16
20.601
XXXX
176,012
‐
‐
Governors Highway Safety Program 13
20.609
XXXX
160,718
‐
‐
Nonurbanized Area Formula Program
20.509
XXXX
138,656
8,682
‐
475,386
8,682
‐
U.S. Dept. of Transportation
Federal Transit Administration
Passed‐through the N.C. Department of Transportation:
Total U.S. Dept. of Transportation
U.S. Dept. of Health & Human Services
Office of the Population Affairs
Family Planning Services
93.217
XXXX
114,114
‐
‐
ACA Maternal, Infant and Early Childhood Home Visits
93.505
XXXX
65,774
‐
‐
Ryan White Program
93.917
XXXX
980,024
‐
‐
Maternal and Child Health Services BG
93.994
XXXX
265,745
‐
‐
Medical Assistance Assistance Program
93.778
XXXX
201,093
77,584
‐
Title IV‐E Foster Care ‐ Administration
93.658
XXXX
959,984
215,747
781,774
Foster Care ‐ Direct Benefit Payments
93.658
XXXX
394,405
105,662
115,461
Adoption Assistance ‐ Direct Benefit Payments
93.659
XXXX
776,523
189,649
263,371
XXXX
497,044
140,687
528,152
2,627,957
651,746
1,688,759
Health Resources and Service Administration
Administration for Children and Families
Foster Care and Adoption (Note 3) Adoption/Foster Care
Total Foster Care and Adoption (Note 3)
-204-
State/
Federal
Federal
Pass‐through
(Direct &
CFDA
Grantor's
Pass‐through)
State
Local
Number
Number
Expenditures
Expenditures
Expenditures
Families (TANF)
93.558
XXXX
2,965,619
2,720
2,540,921
Work First/TANF‐Direct Benefit Payments
93.558
XXXX
2,030,552
(108,157) 246
4,996,171
(105,437) 2,541,167
Temporary Assistance for Needy Families Cluster Work First /Temporary Assistance for Needy Family Preservation
93.556
XXXX
13,996
‐
N. C. Child Support Enforcement Section
93.563
XXXX
1,506,706
(378) 775,987
‐
Low‐Income Home Energy Assistance Block Grant:
Administration
Energy Assistance Payments‐ Direct Benefit Payments
93.568
XXXX
(48) ‐
‐
Enery Assistance Payment
63.568
XXXX
1,154,182
‐
‐
AFDC Payment and Penalities 93.560
XXXX
(3,190) (875) (875)
Crisis Intervention Program
93.568
XXXX
976,029
‐
‐
Family Violence Prevention
93.671
XXXX
628,413
‐
‐
Child Welfare Services ‐ State Grants
93.645
XXXX
31,049
61,556
12,401
SSBG ‐ Other Service and Training
‐ Permanency Planning ‐ Families for Kids
93.667
XXXX
867,193
65,557
252,267
Independent Living Grant
93.674
XXXX
10,614
3,263
‐
93.596
XXXX
257,097
‐
‐
Subsidized Child Care (Note 3)
Child Care Development Fund Cluster: Division of Social Services:
Child Care Development Fund‐Administration
Division of Child Development:
Child Care and Development Fund ‐ Discretionary
93.575
XXXX
1,574,760
‐
‐
Child Care and Development Fund ‐‐ Mandatory
93.596
XXXX
683,513
‐
‐
Child Care and Development Fund ‐‐ Match
93.596
XXXX
561,775
141,791
‐
3,077,145
141,791
‐
Total Child Care Development Fund Cluster
-205-
State/
Federal
Federal
Pass‐through
(Direct &
CFDA
Grantor's
Pass‐through)
State
Local
Number
Number
Expenditures
Expenditures
Expenditures
Affordabel Care Act Personal Responsibility Education
93.092
XXXX
136,370
‐
‐
Social Services Block Grant
93.667
XXXX
‐
1,436
‐
TANF
93.558
XXXX
54,261
‐
‐
Refugee Assistance Payment
93.566
XXXX
1,430
‐
‐
XXXX
‐
‐
1,416,437
County Funded Programs
Non‐Allocating Special Assistnace
XXXX
‐
‐
626,710
Wrk First Non Reimbursable XXXX
‐
‐
181,104
‐
Smart Start
XXXX
‐
27,620
State Appropriations
XXXX
‐
275,863
129,633
TANF ‐ MOE
XXXX
‐
568,689
‐
3,269,206
1,015,399
2,353,884
Total Subsidized Child Care Cluster (Note 3)
Centers for Medicare and Medicaid Services
Division of Medical Assistance:
Direct Benefit Payments: Medical Assistance Program
93.778
XXXX
171,101,488
100,667,382
32,564
93.778
XXXX
2,482,580
147,468
2,329,226
93.767
XXXX
99,331
75,141
8,261
93.778
XXXX
201,093
‐
‐
Administration:
State Children's Insurance Program ‐ N.C. Health Choice
-206-
State/
Federal
Federal
Pass‐through
(Direct &
CFDA
Grantor's
Pass‐through)
State
Local
Number
Number
Expenditures
Expenditures
Expenditures
93.069
XXXX
49,530
‐
‐
Centers for Disease Control and Prevention
Public Health Emergency Preparedness
Project Grants and Cooperative Agreements
for Tuberculosis Control Programs
93.116
XXXX
32,202
‐
‐
93.268
XXXX
47,765
‐
‐
Technical Assistance
The Patient Protection and Affordable Care Act
Communicable Disease Expansion Budget
93.283
93.531
93.940
XXXX
XXXX
XXXX
3,651
2,242
40,646
‐
‐
‐
‐
‐
‐
ARRA Preventing Healthccare Associated Infections
93.717
XXXX
1,831
‐
‐
Population Groups 93.943
XXXX
72,727
‐
‐
93.977
XXXX
82,447
‐
‐
93.991
XXXX
‐
‐
‐
191,922,560
102,581,696
10,192,838
199,361,635
102,589,598
10,392,035
‐
16,915
‐
‐
16,915
‐
Immunization Grants
Prevention Investigations and
Preventive Health Services Sexually Transmitted
Diseases Control Grants
Statewide Health Promotion Program
Total U.S. Dept. of Health and Human Services
Total federal awards
State Awards:
N.C. Dept. of Crime Control and Public Safety
Division of Emergency Management:
Crisis Housing Assistance Funds
Total N. C. Department of Health and Human Services
XXXX
-207-
State/
Federal
Federal
Pass‐through
(Direct &
CFDA
Grantor's
Pass‐through)
State
Local
Number
Number
Expenditures
Expenditures
Expenditures
DCD Smart Start
XXXX
‐
20,489
‐
Energy Assistance
XXXX
‐
4,637
‐
N.C. Dept. of Health and Human Services
AFDC Incentive
XXXX
‐
417
‐
TANF Incentive
XXXX
‐
4,440
‐
CWS Adoption Subsidy
XXXX
‐
470,933
130,620
F/C at Risk Maximization
XXXX
‐
6,736
3,595
Foster Special Provision
XXXX
‐
(5,089) ‐
SC/SA Domiciliary Care
XXXX
‐
1,641,198
1,641,198
SFHF Maximization
XXXX
‐
64,355
64,355
State Foster Home
XXXX
‐
83,040
83,039
‐
2,291,156
1,922,807
‐
Total Division of Social Service
Division of Public Health
Food and Lodging Fees
XXXX
‐
16,063
Environemental Health
XXXX
‐
4,000
‐
Lead Prevention Aid
XXXX
‐
936
‐
Mosquito Public Health
XXXX
‐
14,655
‐
General Aid to Counties
XXXX
‐
145,649
‐
General Communiable Disease Control
XXXX
‐
5,172
‐
Risk Reduction/ Health Promotion
XXXX
‐
8,252
‐
Interpreter Grant II
XXXX
‐
20,900
‐
Child Health
12,422
WHSF
XXXX
‐
24,098
‐
TPPI XXXX
‐
51,427
‐
Tuberculosis
XXXX
‐
64,110
‐
TB Medical Service XXXX
‐
4,093
‐
School Nurse Center
XXXX
‐
224,550
‐
‐
596,327
‐
Total Division of Public Health
-208-
State/
Federal
Federal
Pass‐through
(Direct &
CFDA
Grantor's
Pass‐through)
State
Local
Number
Number
Expenditures
Expenditures
Expenditures
‐
2,887,483
1,922,807
‐
1,322,856
‐
‐
1,322,856
‐
DOT‐16CL
‐
101,721
‐
DOT‐16CL
‐
107,773
‐
DOT‐16CL
‐
78,249
‐
‐
287,743
‐
Total N.C. Dept. of Transportation
‐
287,743
‐
Total State awards
‐
4,498,082
1,922,807
Total federal and State awards
199,361,635
107,087,680
12,314,842
Total N. C. Department of Health and Human Services
N.C. Dept. of Public Instruction
Public School Building Capital Fund
XXXX
Total N.C. Dept. of Public Instruction
N.C. Dept. of Transportation
Rural Operating Assistance Program (ROAP)
‐ ROAP Elderly and Disabled Transportation Assistance Program
‐ ROAP Rural General Public Program
‐ ROAP Work First Transitional ‐ Employment Transportation Assistance Program
Total ROAP
-209-
ROBESON COUNTY, NORTH CAROLINA Notes to Schedule of Expenditures of Federal and State Awards For the Year Ended June 30, 2012 I.
BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal and State awards includes the federal and State grant activity of Robeson County and is presented on the
modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States,
Local Governments, and Non-Profit Organizations and the State Single Audit Implementation Act. Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of the basic financial statements. Benefit payments are paid directly to recipients and are not included in the
county's basic financial statements. However, due to the county's involvement in determining eligibility, they are considered federal awards to the county and are
included on this schedule.
II.
SUBRECIPIENTS
Of the federal and State expenditures presented in the schedule, Robeson County provided federal and State awards to sub recipients as follows:
Program Title
Public School Building Capital
Fund
CFDA
Number
-
Pass through
Grantor’s
Number
XXXX
Federal
Expenditures
-
State
Expenditures
1,322,856
III. CLUSTERS
The following are clustered by the NC Department of Health and Human Services and are treated separately for state audit requirement purposes: Subsidized Child
Care and Foster Care and Adoption.
-210-

ROBESON COUNTY, NORTH CAROLINA Comprehensive Annual

Transcription

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