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I Appendix A (Continued) Page 103 K Total county revenues from all sources include revenues from all sources and other financing arrangements less all interfund transfers. This information was compiled from the AFIR. L Average daily membership for 1986-87 was obtained from the Controller's Office of the N.C. Department of Public Education. Students in the Kannapolis City, Rocky Mount City, and Kings Mountain City Schools Here allocated between the appropriate counties according to ratios dete~mlned by the Controller's Office. Average daily membership for city school systems Has cembined ~ith the county average daily membership to obtain a total average daily membership for each county. M Per student school capital expenditures (using 1986-87 values) were calculated by the Department of State Treasurer by totaling the annual school debt service payment, the current year school capital outlay, and the change in school capital reserve funds (Columns C, E, and F) and dividing this total by the average daily membership. N Per student school current expenditures were calculated by the Department of State Treasurer by dividing the county appropriation to the school local current expense fund for the 1986-89 fiscal year (Column H) by the average daily membership (Column L), 0 Per capita school expenditures (using 1986--89 values) were calculated by the Department of State Treasurer by totaling the annual school debt service payment~ the current year school capital outlay, and the change in school capital reserve funds (Columns C, ED and F) and dividing this total by the county population. P . Per capita school capital expenditures were calculated by the Department of State Treasurer by dividing the county appropriation to the school local current expense fund for the 1986-87 fiscal year (Column H) by the county population. School capital funding as a ~ of property tax collections was calculated by the Department of State Treasurer by totaling the school annual debt service payment, the current year school capital outlay expenditure, and the change in school capital reserve funds (Columns C, ED and F) and dividing by collections of the 1986-87 property tax levy. This information was reported by each county on the 1986-87 AFIR. R,S Fund balance available is the amount available for appropriation in each county's general fund. Fund balance as a X of general fund expenditures is the fund balance available divided by general fund expenditures. Both of these values were compiled by the Department of State Treasurer from audited financial information for the 1985-86 fiscal year.