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HomeMy WebLinkAboutCatawba County - Public Financial ReportAnnual Financial Highlights M A K I N G L I V I N G B E T T E R For the Fiscal Year Ended June 30, 2021 2 INSIDE THIS REPORT Board of Commissioners . . . . . . . . . . . . . . . 2 Management’s Message . . . . . . . . . . . . . . . 3 Catawba County Government . . . . . . . . . . . 3 Community Profile . . . . . . . . . . . . . . . . . . . . . 4 Economic Outlook . . . . . . . . . . . . . . . . . . . . . . . 5 Long-term Financial Planning . . . . . . . . . . . . 8 Revenues & Expenses . . . . . . . . . . . . . . . . . . 9 Net Positfon . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Capital Assets . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Long-term Obligatfons . . . . . . . . . . . . . . . 12 General Fund . . . . . . . . . . . . . . . . . . . . . . . . . 13 Fund Balance . . . . . . . . . . . . . . . . . . . . . 14 Achievements . . . . . . . . . . . . . . . . . . . . . . . . . 15 CONDENSED FINANCIAL STATEMENT This publicatfon provides you, the public, with an easy-to-read overview of the County’s finances. The informatfon is derived from the County’s 2021 Annual Comprehensive Financial Report. The Annual Comprehensive Financial Report includes more detailed informatfon, was prepared in conformance with Generally Accepted Accountfng Principles (GAAP), and was audited by the County’s independ- ent auditors. The 2021 Annual Comprehensive Financial Report is available for review on the County’s website at www.catawbacountync.gov Sherry E. Butler Kitty W. Barnes CATAWBA COUNTY | FISCAL YEAR 2021 ANNUAL FINANCIAL HIGHLIGHTS BOARD OF COMMISSIONERS C. Randall Isenhower Chair Barbara G. Beatty Vice Chair Austfn M. Allran 3 Mick Berry County Manager The County Manager is the Chief Executfve Officer and is responsible for enforcement of laws and ordi- nances, preparatfon and administratfon of the annu- al budget, delivery of services, implementfng poli- cies, managing daily operatfons and appointment of department heads. Catawba County provides its citfzens with a broad range of services that include public safety, environ- mental protectfon, health and human services, cul- tural and recreatfonal programs, community and economic development, and educatfon. CATAWBA COUNTY GOVERNMENT In 1937, Catawba County became the third county in the State to adopt the council-manager form of government. The Board of Commissioners is com- prised of a five-member board elected at large on staggered terms in a countywide electfon. The Board of Commissioners is the policy-making and legislatfve authority for the County. It is responsible for adoptfng the annual budget, approving zoning and planning issues and other matters related to the health and welfare of the County. The Board makes appointments to various boards and commissions and appoints the County Manager. MANAGEMENT’S MESSAGE Jeanne Jarrett Interim CFO Located in a peaceful valley just east of the Blue Ridge Mountains, Catawba County is conveniently located within a 1-hour drive to Charlotte, Asheville, and Winston-Salem, and affords easy access to both Interstate 40 and Highway 321. The County’s mid- Atlantfc locatfon is halfway between New York and Miami and includes a land of scenic beauty and di- verse cultures with a large industrial workforce. Three beautfful lakes are located within its 414 square miles, and the Catawba River winds along its western, northern and eastern border. Early Catawbans were German and Scotch-Irish, who initfally settled in Pennsylvania and migrated to the south when converging factors of crowding and un- der-employment evolved. The County is named for the river and the Catawba Indians who settled in the valley and welcomed the first German and Scotch- Irish settlers who arrived in 1747. Catawba County was officially established on De- cember 12, 1842 when Lincoln County was divided by an act of the North Carolina General Assembly. The County has eight citfes and towns within its boundaries, and is home to a populatfon of 160,732 residents, which positfons it as the 18th largest coun- ty in North Carolina and one of the 29 urban coun- tfes with populatfon of 100,000 or more. Education  28 Catawba County Schools  7 Newton-Conover Schools  10 Hickory City Schools  Catawba Valley Community College Human Services  Social Services  Public Health  Mental Health  Medical Examiner Public Safety  Sheriff  Emergency Services  Fire/Rescue Services  Veterans Services  Animal Control  E911/Comm. Center Economic Develop- ment & Planning  3 County Parks  Informatfon Technology  Planning & Zoning  Utflitfes & Engineering  Facilitfes Culture & Recreation  7 County Libraries Environmental Protection  Cooperatfve Extension  Soil & Water Conservatfon  Forest Ranger General Government Administration  Board of Commissioners  County Management  Legal  Budget  Tax Assessor/Collector  Board of Electfons  Human Resources  Self Insurance  Register of Deeds  Finance & Purchasing Solid Waste Management  Blackburn Landfill  Recycling/Convenience Centers  Household Hazardous Waste  Methane Recovery Water and Sewer  Water & Sewer Management ABOUT CATAWBA COUNTY COUNTY SERVICES 4 CATAWBA COUNTY | FISCAL YEAR 2021 ANNUAL FINANCIAL HIGHLIGHTS and plans to invest $9.55M in building reno- vatfons and machinery and create 300 new jobs over five years.  Euromarket Designs, Inc., an Illinois cor- poratfon d/b/a Crate and Barrel, announced plans in September 2020 to develop a new 736,000 sq. ft. regional warehouse and distri- butfon center in Newton. The company in- tends to invest $38.5M and create 150 jobs by the end of 2022.  RMC Advanced Technologies, a subsidiary of NanoXplore headquarter in Montreal, Canada, announced plans to ex- pand its existfng manufacturing facility in New- ton. Over the next three years, the company plans to create 49 new jobs and invest a mini- mum of $7M in new facility constructfon, ma- chinery and equipment.  American Fuji Seal, Inc., a leading maker of shrink-sleeve and self-adhesive labels and pack- aging that is part of Japan’s Fuji Seal Interna- tfonal, announced its commitment to create 101 jobs and invest $52M in establishing new pro- ductfon operatfons in Hickory.  Bassett Furniture Industries, a leading manu- facturer and marketer of high quality home fur- nishings, announced in March 2021 that it would expand its Newton manufactur- ing opera- tfons, in- vestfng al- most $900,000 and hiring an additfonal 117 employ- ees. Local Economy As of Spring 2020, Catawba County was in the midst of over a decade of economic expansion, nearing record levels in low unemployment. Then came the novel coronavirus (COVID-19) and the COVID-19 pandemic with employment falling natfonally, and at the state and county levels. Since this tfme, the local economy has stabilized, and new and expand- ing industry announcements are at an all-tfme high despite natfonal concerns about labor availability. Economic Development Catawba County has taken a proactfve, aggressive approach in chartfng its economic future through targeted expansion. Efforts have been made to sig- nificantly add to the employment opportunitfes for county citfzens, diversify the County’s economic base from traditfonal manufacturing and textfles, and increase the tax base. In spite of Covid-19’s effects on the natfonal and local economy, economic development actfvity has been surprisingly high with several significant an- nouncements.  MaxPax LLC, a contract packaging company serving the needs of the cleaners, sanitfzers, personal care and industrial products industries began operatfons in a new facility in September 2020. MaxPax immediately hired 80 employees ECONOMIC OVERVIEW 2021 Top 10 Employers  Catawba County Schools  Catawba Valley Medical Center  CommScope  Target Stores Div.  Corning Optical Communications  Catawba County Government  Wal-Mart Associates  Frye Regional Medical Center  Gkn Driveline Newton  Sutter Street Manufacturing 5 - 2.00 4.00 6.00 8.00 10.00 12.00 14.00 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Un e m p l o y m e n t R a t e Year Unemployment rate -11 years Catawba County North Carolina United States  Apple, Inc., announced in April 2021 that it plans to invest $1 billion in North Carolina over 10 years for expansion, almost half of which will be invested in constructfon, improvements and equipment at its Maiden facilitfes.  Room & Board, announced plans in June 2021 to expand its Newton distributfon center by 135,000 s.f. investfng $9M and adding 6 new jobs. While Catawba County’s economy is built upon a large industrial base, deliberate and targeted growth in several key sectors has resulted in a more bal- anced economic compositfon today than what exist- ed a decade ago. Deliberately Driving Workforce Development Catawba County has made significant strides in pre- paring its workforce with the skills to meet current and future labor needs of local employers. Pro- grams have been designed to target high-school stu- dents as well as college-aged students and adult learners to ensure the County’s workforce is poised to help local businesses thrive. Several key initfatfve include: K-64 K-64 is a systemic approach to shaping future ca- reers and meetfng workforce demands by con- nectfng students and employers throughout the ed- ucatfonal curriculum. K-64 increases student and employer engagement in educatfonal programs proven to prepare a qualified workforce by collabo- ratfng with employers to align courses of study with workforce needs, connectfng students to real-world careers and related curriculum choices from early on, and empowering adults to enhance employabil- ity in a dynamic work environment. Catawba County Promise Lenoir-Rhyne University offers a program called the Catawba County Promise to provide a minimum of 50% off tuitfon for any first-year undergraduate student with a 3.5 or higher high school GPA who is a resident of North Carolina or to a transfer under- graduate student with more than 30 attempted hours from an accredited North Carolina community college and a 3.5 GPA. 6 CATAWBA COUNTY | FISCAL YEAR 2021 ANNUAL FINANCIAL HIGHLIGHTS Manufacturing Solutions Center (MSC) A branch of Catawba Valley Community College (CVCC), MSC is focused on helping manufacturers increase sales, and improve product quality and pro- ductfon efficiency. To assist manufacturers in in- creasing sales, MSC develops marketfng materials, identffies new or expanded export opportunitfes, and positfons companies to market products at trade shows. MSC brings all of the resources needed to launch a product together, under one umbrellas. This combinatfon of expertfse and equipment has enabled the development of inno- vatfve products such as wearable technology that measures and regulates blood circulatfon, deliv- ers actfve ingredients to the skin through fabric and integrated QR codes in the material so it can be scanned and tracked through the productfon process. The MSC has helped over 1,000 entrepreneurs and worked with companies in all 50 states and 32 countries to conduct product testfng or proto- typing, or to find domestfcally-produced produc- tfon inputs. Medical Well positfoned to meet the future medical and health care needs of its citfzens, the County is home to a prospering medical and healthcare com- munity and two large medical centers. Catawba Valley Medical Center (CVMC) is the largest not-for-profit community hospital in the region. While technically owned by the Catawba County, CVMC is completely self-supportfng. Based on the quality and consistency of medical care pro- vided, CVMC has received numerous awards in re- cent years, including:  Women’s Choice Awards for Best Hospital in patfent experience and various medical special- tfes  American Nurses Credentfaling Center— Magnet Designatfon  The Joint Commission Top Performer Quality Measures in Heart Attack, Pneumonia, Surgical Care, Stroke and Perinatal Care 7 Long Term Financial Planning Catawba County’s economy contfnues to grow as reflected in strong retail sales, increasing building permit actfvity, business investment and the Coun- ty’s low unemployment rate. The County is taking deliberate steps to accelerate and reinforce this eco- nomic growth. Over the course of the past couple of years, the Board of Commissioners led a strategic planning pro- cess aimed at enhancing and promotfng the County’s quality of life in order to attract working-age families and to contfnue to grow the economy. In the com- ing years, the County will contfnue to focus on antfci- patfng future service pressures and delivering re- sponsive serves to the community. In looking towards the future, the strategic plan in- vests in services and infrastructure related to many of the 10 major focus areas as well as general service needs. Some of the highlights of these investments include: Education $1.3 million dedicated to K-64 for the fifth year of a 5 year commitment, 2 percent per pupil current expense increase for the three public school systems, and a 2 percent increase in funding to Catawba Valley Community College. Additfonally, the budget funds $7.8 million in schools’ annual capital needs and plans for up to $43.5 million in projects over a four-year construc- tfon funding cycle. Parks The budget provides for a new Mountain Creek Park in the southeastern sectfon of the County. Public Safety The budget includes $3 million in initfal funding for the constructfon of a new emergency medical services base in Newton. The County is able to make these invest- ments within available revenues, maintain- ing the property tax rate of $0.575 for eve- ry $100 of valuatfon, thanks to a strong tra- ditfon of fiscal stewardship and conserva- tfve budgetfng. Comprehensive long-range plans have been devel- oped for critfcal service areas such as school con- structfon, jail ex- pansion, water and sewer infra- structure, parks, libraries, and solid waste. 8 CATAWBA COUNTY | FISCAL YEAR 2021 ANNUAL FINANCIAL HIGHLIGHTS REVENUES - Monies the County receives from a variety of sources to provide services to citfzens. Local governments rely heavily on tax revenues for operatfng governmental and business-type actfvi- tfes. Catawba County is no exceptfon, 75% of the total operatfng revenue is attributed to taxes, which consist mainly of property tax and sales tax.  Property tax, the County’s largest single reve- nue source, accounted for $120.6 million or 54% of governmental revenue. The property tax rate of $.575 for every $100 of value is be- low the State average of $0.676 making Cataw- ba County’s tax rate the 21st lowest of all 100 countfes in North Carolina.  Sales and other taxes accounted for $49.1 mil- lion or 21.9% of revenue. Catawba County re- mains a retail magnet. For the twelfth year in a row, the County saw an increase in taxable sales. Shopping in Catawba County helps sup- port local business and keeps property taxes low. EXPENSES - Monies the County spends to pro- vide services to citfzens. The County incurs a number of expense to provide a variety of quality services to its citfzens. Expenses increased by $10.8M from the prior year. Educatfon increased $6.9M. Other significant variances in- clude: (a) Human Services increase of $2.9M, (b) $1M increase in public safety, and (c) $2.9M decrease in the business –type actfvitfes. The difference between revenues and expenses/transfers represent the Change in Net Positfon. One of the most important questfons asked about the County’s finances is, “Is the County, as a whole, better off as a result of the past 2021 FINANCIAL HIGHLIGHTS (Revenues/Expenses) 2021 Top 10 Taxpayers (15% of the assessed value)  Apple, Inc.  Duke Energy Carolinas  GKN Driveline Newton  Corning Cable Systems  Prysmian Cables and Systems  CommScope, Inc.  Duke Lifepoint (Frye Regional)  Piedmont Natural Gas Co.  Target Corporation  Hickory Springs Mfg. Co.  Valley Hills Mall 9 0.53 0.53 0.53 0.53 0.575 0.575 0.575 0.575 0.575 0.575 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 PROPERTY TAX RATES 2021 2020 2019 ALL FUNDS Assets and Deferred Outflows 526,026,193$ 472,723,109$ 466,042,334$ Liabilities and Deferred Inflows 280,871,763 244,790,245 251,998,564 Net Position 245,154,430$ 227,932,864$ 214,043,770$ REVENUES Governmental Activities 224,356,216$ 207,695,914$ 197,610,111$ Business-type Activities 10,273,414 12,930,565 12,001,079 Total 234,629,630$ 220,626,479$ 209,611,190$ EXPENSES Governmental Activities 209,258,095$ 195,574,931$ 191,209,490$ Business-type Activities 8,254,698 11,162,454 9,787,320 Total 217,512,793$ 206,737,385$ 200,996,810$ CAPITAL ASSETS - net of depreciation Governmental Activities 164,390,764$ 158,089,436$ 139,105,513$ Business-type Activities 76,577,071 75,648,002 72,539,992 Total 240,967,835$ 233,737,438$ 211,645,505$ LONG-TERM DEBT OUTSTANDING Governmental Activities 163,178,809$ 159,961,557$ 175,393,380$ Business-type Activities 5,621,380 6,822,036 8,012,447 Total 168,800,189$ 166,783,593$ 183,405,827$ year’s actfvitfes?” The Statement of Net Positfon presents informatfon on the County assets, deferred outilow of resources, liabilitfes, and deferred inflows of resource with the difference reported as net posi- tfon. As of June 30, 2021, the County’s net positfon to- taled $245M. The three components of net positfon are:  The largest component, approximately $195M or 80%, represents the County’s investment in capi- tal assets less any related debt used to construct or acquire those assets. The County uses these capital assets to provide services to citfzens, con- sequently, they are not available for future spending.  The second component, restricted net position, represents resources that are subject to external restrictfons on how they may be used. External restrictfons include those imposed by grantors, regulators, or restrictfons imposed by legislatfon. Total restricted net positfon is approximately 14%.  The final component of net positfon is unrestrict- ed, which is 6% of the total net positon. Unre- stricted net positfon consists of resources that the County may use to meet its ongoing obliga- tfons to citfzens and creditors. Because the Coun- ty funds school capital needs through long-term borrowing but does not carry the resultfng assets on the financial statements, we report a deficit in unrestricted net positfon. Catawba County contfnues strategic investments in the high priority are- as of educatfon, public safety, eco- nomic development and quality of life. These assets include land, buildings, infrastructure, machinery & equipment and vehicles. As of June 30, 2021, the County’s capital assets (net of depreciatfon) totaled $240.9M an increase of $7.2M over the prior year.  Purchase of new public safety vehicles including ambulances  Upgrades to emergency communicatfons equip- ment and software  Increase in constructfon in progress for the jail expansion, new parks and business development sites  Increase in the water and sewer fund for the con- structfon of water and sewer infrastructure  Constructfon of new landfill cells and equipment 2021 FINANCIAL HIGHLIGHTS (Net Position/Capital Assets) Buildings Construction in progress Plant & distribution systems/water lines Improvements other than buildings Machinery, equipment & vehicles Land Catawba County's Total Capital Assets (net of depreciation) 10 CATAWBA COUNTY | FISCAL YEAR 2021 ANNUAL FINANCIAL HIGHLIGHTS 2021 2020 2019 NET POSITION - Primary Government Invested in capital assets 195,430,139$ 184,429,183$ 167,539,957$ Restricted 35,266,100 39,677,297 47,104,886 Unrestricted 14,458,191 3,826,384 (601,073) Total Net Position 245,154,430$ 227,932,864$ 214,043,770$ BOARD OF ELECTION After a $2.1M renovatfon to the former animal shel- ter, the Catawba County Board of Electfon moved into the 6,877 square-foot building located on the Catawba County Government Center campus. The new locatfon brings the electfon offices, training facility and ballot machine storage all to one loca- tfon. MOUNTAIN CREEK PARK October 2020, Catawba County Commissioners cele- brated the official groundbreaking of Mountain Creek Park, Catawba County’s planned 606-acre park scheduled to open Summer 2021. Phase 1 of the park will feature a variety of amenitfes including an 18-mile trail network, pickleball courts, a moun- tain bike pump track, an adventure playground, a dog park and canoe/kayak access to Lake Norman. 11 Below are highlights of a few major projects in progress or completed during fiscal year 2021. ST. STEPHENS HIGH SCHOOL RENOVATION Constructfon contfnues for a $9.7M renovatfon to St. Stephens High School. Scheduled to open summer of 2021, the remodel will add 32,000 square-feet to the existfng school and feature Career and Technical Edu- catfon (CTE) classrooms, including a welding lab, an auto repair lab and nursing lab as well as 4 new gen- eral classrooms. Education Public Safety Economic Development Water & Sewer Available Debt Capacity The County’s large capital improvement projects normally require long-term financing. The outstand- ing debt obligatfons consist of the following purpos- es: Educatfon, Public Safety Jail Expansion, Water & Sewer Projects, Economic Development Data Center and new County Park. As of June 30, 2021, the County’s long-term debt totaled $168.8M, an increase of $2M over the prior year. Education Public Safety Water & Sewer Economic Development Uses of Outstanding Debt 2021 BOND RATING The County obtains a credit ratfng or evaluatfon of its credit- worthiness by an independent ratfng agency. Standard and Poor’s maintained the Catawba County’s general obligatfon debt bond ratfng of AA+, for the 4th con- secutfve year. Also, for the twelfth consecutfve year, the County maintained its Aa1 bond ratfng from Moody’s Investor Service. This stable bond ratfng is a clear indicatfon of the sound fiscal conditfon of the County, keeping inter- est costs low on the County’s outstanding debt. DEBT CAPACITY North Carolina general statutes limit the amount of debt that a unit can issue. The County’s total debt outstanding of $168.8M is 10% of the legal debt available by general statute. LONG-TERM DEBT OBLIGATIONS 2021 Total $168.8M 2021 County Debt Capacity 10% 12 CATAWBA COUNTY | FISCAL YEAR 2021 ANNUAL FINANCIAL HIGHLIGHTS 2021 2020 2019 TOTAL DEBT OUTSTANDING - Primary Government Certificate of Participation 3,895,000$ 4,940,000$ 6,015,000$ Installment Purchases 66,226,794 55,215,331 62,808,302 Qualified Zone Academy Bonds 50,000 100,000 150,000 Qualified School Const. Bonds 27,808,553 27,808,553 27,808,553 Limited Obligation Bonds 62,685,000 69,200,000 75,730,000 Federal Revolving Loan 675,000 750,000 825,000 NC Department of Commerce - 540,796 1,070,988 Premium on long-term debt 7,459,842 8,228,913 8,997,984 Total Debt Outstanding 168,800,189$ 166,783,593$ 183,405,827$ Education Public Safety Economic Development Water & Sewer Available Debt Capacity GENERAL FUND The General Fund is the primary operatfng fund of the County and supports the regular day-to-day op- eratfons. This fund captures the general revenues and expenditures of primary governmental actfvitfes including educatfon, public safety, human services, parks, libraries and general government. Unlike the informatfon presented earlier, which focused on the government as a whole, the General Fund is presented using a current resources focus (amounts to be collected or paid in the near term). Property and Sales Tax repre- sent the most significant source of revenue for the General Fund representfng 74% of the total revenue collected. Other major sources of revenue, in the Gen- eral Fund, are shown above. Once the County collects reve- nues, the funds must be spent efficiently to provide services to citfzens and businesses. The General Fund finances the regu- lar day-to-day operatfons of the County. In 2021, the General Fund expenditures of $186 million were lower than budget by $16.9 million. This conservatfve approach to spending is a hall- mark of the County. 2021 Where the Money Comes From Education Human Services Public Safety Economic Dev./Envir. Prot. Debt Service General Government Culture & Recreation Property/Sales taxes Federal/State funding Sales and services Permits and fees Misc. 2021 Total $203.2M 2021 Total $184.9M 2021 Where the Money Goes 13 Awards and Achievements Catawba County is known across the natfon as the home of an innovatfve county government. Our innovatfon is reflected in numerous awards. These awards are won in completfon with thousands of other outstanding programs across the state and natfon. Here are several of the most significant awards for FY2021. The Government Finance Officers Associatfon (GFOA) of the United States and Canada has given an Award for Outstanding Achievement in Popular Annual Financial Reporting to Catawba County for it’s Annual Financial Highlights report for the fiscal year ended June 30, 2020. This is a prestfgious natfonal award recognizing conformance with the highest standards for preparatfon of state and local government popular reports. Catawba County has received this award for the past thirteen years. The Government Finance Officers Associatfon (GFOA) of the United States and Canada presented the Finance Office the Certificate of Achievement for Excellence in Financial Reporting for the creatfon of an easily readable and understandable annual comprehensive financial report covering all Fund Balance is the difference between what is owned (assets) and what is owed (liabilitfes). At June 30, 2021, the ending fund balance of the General Fund was $112.6M. Of this fund balance, $57.3M is available for spend- ing at the Board’s discretfon (referred to as unas- signed fund balance.) The Board of Commissioners have determined that the County should maintain an available fund balance of at least 16% of general fund expenditures. This equates to 2 months of operatfng expenditures in case of unforeseen needs or opportunitfes, in additfon to meetfng the cash flow needs of the County. The County has consist- ently exceeded this goal. For FY2021, the County has available fund balance of 47.89% of total general fund expenditures. FUND BALANCE (General Fund) Unassigned Restricted Assigned Nonspendable Committed 2021 Fund Balance Government Finance Officers Association Award for Outstanding Achievement in Popular Annual Financial Reporting Presented to Catawba County North Carolina For its Annual Financial Report for the Fiscal Year Ended June 30, 2020 Executive Director/CEO 14 CATAWBA COUNTY | FISCAL YEAR 2021 ANNUAL FINANCIAL HIGHLIGHTS Logon to take advantage of many online services:  Pay a tax bill  Search the County library catalog  Pay permit fee  Review your property information  Sign up for community alert system  Use the online deed search  Subscribe to the County newsletter  Find the County on Facebook  Follow Catawba County on Twitter  Sign up for RSS feeds  Access County forms...and more! AWARDS & ACHIEVEMENTS funds and financial transactfons. This is the 39th consecutfve year in which Catawba County has received the award. The Government Finance Officers Associatfon (GFOA) of the United States and Canada presented the Budget Office the Distinguished Budget Presentation Award for the development of an easily understood budget document which can be used by other government units or the average citfzen. This is the 32nd consecutfve year in which Catawba County has received the award. Finance Department For more informatfon on financial matters of Cataw- ba County, please call the Finance Department at (828) 465-8210. 15 The County’s website is an excellent source for informatfon about County policies, services and events 24 hours a day, seven days a week. Find informatfon on employment opportunitfes, community events, Board of Commissioner agendas, meetfng hours, tax informatfon and much more. Visit Catawba County’s Official Website www.catawbacountync.gov Catawba County, North Carolina Popular Annual Financial Report Year Ended June 30, 2021 SM Prepared by Catawba County Finance Department ABOUT THE COVER Making. Living. Better.  Making refers to the community’s legacy as makers and doers: we make things happen.  Living refers to quality of life: we enjoy our location, our amenities, and our people.  Better refers to the community’s ‘can do’ spirit; we work together to make a difference. That story is enhanced by a graphic logo that visually represents many of these same themes:  The outer circle resembles a gear, which symbolized Catawba County’s legacy as makers and doers.  The inner circle resembles a second gear, because two gears working together drive things forward. This represents Catawba County’s collaborative spirit.  The nature scene, with the foothills and the river, creates a sense of place for the County and symbolized its good quality of life.  The foothill is an outline of Bakers Mountain, the highest and most visible peak in the County, and the water represents the Catawba River—two natural assets that speak to the County’s remarkable outdoors.