{"county":"Clay County","type":"Annual finances","summary":{"headline":"FY2025: $44.4M in revenues, $43.7M spent.","detail":"General-fund balance available 39.4% of spending (state average 47.7%); tax rate $0.43 per $100 (state average $0.554); general-obligation debt $0.0M, $0 per resident. Source: the county's Annual Financial Information Report to the State Treasurer."},"records":[{"id":1906726,"fiscal_year":2025,"population":12099,"revenues_total":44432497,"revenue_property_tax":9693975,"revenue_sales_tax":5125024,"revenue_other_taxes":970752,"revenue_sales_services":4255635,"revenue_intergovernmental":21254642,"revenue_debt_proceeds":0,"revenue_other":3132469,"expenditures_total":43738844,"spend_education":16196601,"spend_public_safety":10128112,"spend_human_services":6436188,"spend_general_government":5657985,"spend_debt_service":1345242,"spend_other":3974716,"spend_salaries":9261364,"spend_capital":6760828,"gf_revenues":26165037,"gf_expenditures":26791303,"fund_balance_available":10325463,"fund_balance_pct":39.4,"fund_balance_pct_state":47.7,"cash_investments":17760263,"assessed_valuation":2216136864,"revaluation_year":2018,"tax_rate":0.43,"tax_rate_state":0.5538,"collection_pct":97.7,"tax_uncollected":220444,"go_debt_total":0,"go_debt_per_capita":0.0,"debt_installment_total":4674072,"debt_authorized_unissued":null,"rating_moodys":null,"rating_sp":null,"rating_fitch":null,"source_url":"https://www.nctreasurer.gov/divisions/state-and-local-government-finance/lgc/local-fiscal-management/afir"},{"id":1906727,"fiscal_year":2024,"population":11725,"revenues_total":32464966,"revenue_property_tax":9474283,"revenue_sales_tax":4937729,"revenue_other_taxes":951627,"revenue_sales_services":4409146,"revenue_intergovernmental":10657481,"revenue_debt_proceeds":0,"revenue_other":2034700,"expenditures_total":31389908,"spend_education":2214820,"spend_public_safety":11286560,"spend_human_services":6439124,"spend_general_government":6615829,"spend_debt_service":1117176,"spend_other":3716399,"spend_salaries":9661765,"spend_capital":6785252,"gf_revenues":25138051,"gf_expenditures":24481316,"fund_balance_available":10646468,"fund_balance_pct":43.7,"fund_balance_pct_state":47.6,"cash_investments":18228917,"assessed_valuation":2164609469,"revaluation_year":2018,"tax_rate":0.43,"tax_rate_state":0.5777,"collection_pct":97.9,"tax_uncollected":199831,"go_debt_total":null,"go_debt_per_capita":null,"debt_installment_total":5629305,"debt_authorized_unissued":null,"rating_moodys":null,"rating_sp":null,"rating_fitch":null,"source_url":"https://www.nctreasurer.gov/divisions/state-and-local-government-finance/lgc/local-fiscal-management/afir"},{"id":1906728,"fiscal_year":2023,"population":11547,"revenues_total":29315340,"revenue_property_tax":9170467,"revenue_sales_tax":4773932,"revenue_other_taxes":938392,"revenue_sales_services":3964889,"revenue_intergovernmental":8341799,"revenue_debt_proceeds":0,"revenue_other":2125861,"expenditures_total":26947154,"spend_education":2176917,"spend_public_safety":7732400,"spend_human_services":6181160,"spend_general_government":5910290,"spend_debt_service":1213420,"spend_other":3732967,"spend_salaries":9212027,"spend_capital":3470445,"gf_revenues":24918886,"gf_expenditures":23614670,"fund_balance_available":10064670,"fund_balance_pct":42.0,"fund_balance_pct_state":47.7,"cash_investments":15605539,"assessed_valuation":2108575717,"revaluation_year":2018,"tax_rate":0.43,"tax_rate_state":0.6257,"collection_pct":98.9,"tax_uncollected":100347,"go_debt_total":null,"go_debt_per_capita":null,"debt_installment_total":6582333,"debt_authorized_unissued":null,"rating_moodys":null,"rating_sp":null,"rating_fitch":null,"source_url":"https://www.nctreasurer.gov/divisions/state-and-local-government-finance/lgc/local-fiscal-management/afir"},{"id":1906729,"fiscal_year":2022,"population":11258,"revenues_total":25584959,"revenue_property_tax":9040462,"revenue_sales_tax":4408351,"revenue_other_taxes":999806,"revenue_sales_services":3428409,"revenue_intergovernmental":6801824,"revenue_debt_proceeds":0,"revenue_other":906107,"expenditures_total":23998520,"spend_education":2482083,"spend_public_safety":6976785,"spend_human_services":5461476,"spend_general_government":3771927,"spend_debt_service":1390313,"spend_other":3915936,"spend_salaries":8614577,"spend_capital":1694546,"gf_revenues":21591938,"gf_expenditures":20723737,"fund_balance_available":7572524,"fund_balance_pct":35.5,"fund_balance_pct_state":44.7,"cash_investments":13200257,"assessed_valuation":2068316496,"revaluation_year":2018,"tax_rate":0.43,"tax_rate_state":0.6272,"collection_pct":97.9,"tax_uncollected":188392,"go_debt_total":0,"go_debt_per_capita":0.0,"debt_installment_total":7533286,"debt_authorized_unissued":null,"rating_moodys":null,"rating_sp":null,"rating_fitch":null,"source_url":"https://www.nctreasurer.gov/divisions/state-and-local-government-finance/lgc/local-fiscal-management/afir"},{"id":1906730,"fiscal_year":2021,"population":11049,"revenues_total":27773803,"revenue_property_tax":8948864,"revenue_sales_tax":3795091,"revenue_other_taxes":1175927,"revenue_sales_services":4219020,"revenue_intergovernmental":8810520,"revenue_debt_proceeds":43822,"revenue_other":780559,"expenditures_total":29055360,"spend_education":9005043,"spend_public_safety":6178614,"spend_human_services":5286495,"spend_general_government":3697090,"spend_debt_service":2095258,"spend_other":2792860,"spend_salaries":7359403,"spend_capital":1211529,"gf_revenues":22557991,"gf_expenditures":20425480,"fund_balance_available":5370719,"fund_balance_pct":25.7,"fund_balance_pct_state":43.4,"cash_investments":8576376,"assessed_valuation":2012370680,"revaluation_year":2018,"tax_rate":0.43,"tax_rate_state":0.6391,"collection_pct":97.9,"tax_uncollected":187535,"go_debt_total":0,"go_debt_per_capita":0.0,"debt_installment_total":8482184,"debt_authorized_unissued":0,"rating_moodys":null,"rating_sp":null,"rating_fitch":null,"source_url":"https://www.nctreasurer.gov/divisions/state-and-local-government-finance/lgc/local-fiscal-management/afir"}]}