| 2007 | 2006 | 2002-2005 | |||||
| # | Local Government | Total Debt Submitted | Current Debt Submitted | Debts Setoff | Amount Setoff | Amount Setoff | Amount Setoff |
| 1 | Ahoskie, Town of | $33,608.40 | $27,838.81 | 17 | $1,861.59 | $2,788.42 | $0.00 |
| 2 | Alamance County | $1,605,484.34 | $1,490,116.88 | 687 | $87,881.31 | $0.00 | $0.00 |
| 3 | Albemarle Regional Health Services | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 4 | Albemarle, City of | $1,185,736.26 | $778,773.35 | 341 | $55,343.74 | $62,176.69 | $155,582.95 |
| 5 | Alexander County | $478,331.25 | $255,261.83 | 324 | $40,616.69 | $11,208.27 | $16,402.65 |
| 6 | Angier, Town of | $80,278.21 | $61,312.28 | 65 | $8,581.38 | $2,445.18 | $0.00 |
| 7 | Anson County | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 8 | Ashe County | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 9 | Asheboro, Town of | $197,136.93 | $165,102.08 | 207 | $27,663.67 | $0.00 | $0.00 |
| 10 | Asheville, City of | $9,758,424.47 | $1,900,843.96 | 1,388 | $179,292.70 | $130,236.20 | $303,629.24 |
| 11 | Aulander, Town of | $4,899.67 | $4,899.67 | 0 | $0.00 | $0.00 | $0.00 |
| 12 | Ayden, Town of | $509.50 | $509.50 | 0 | $0.00 | $0.00 | $0.00 |
| 13 | Bailey, Town of | $8,012.67 | $3,615.00 | 0 | $0.00 | $0.00 | $2,799.48 |
| 14 | Beaufort County | $847,773.55 | $844,892.36 | 641 | $83,391.07 | $150,345.08 | $51,783.79 |
| 15 | Beaufort, Town of | $87,802.05 | $75,239.87 | 68 | $7,946.50 | $2,045.50 | $0.00 |
| 16 | Belfast Patetown Sanitary | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 17 | Belhaven, Town of | $51,284.53 | $44,558.30 | 11 | $1,764.89 | $1,150.19 | $3,002.20 |
| 18 | Belmont, City of | $16,448.99 | $12,690.34 | 40 | $3,541.40 | $100.38 | $0.00 |
| 19 | Benson, Town of | $30,037.79 | $26,011.71 | 17 | $4,330.36 | $0.00 | $0.00 |
| 20 | Bermuda Run, Town of | $1,832.25 | $1,623.78 | 0 | $0.00 | $208.47 | $0.00 |
| 21 | Bertie County | $1,264,089.87 | $587,696.05 | 772 | $116,140.80 | $142,104.30 | $305,866.84 |
| 22 | Bessemer City, Town of | $10,699.21 | $10,089.20 | 3 | $610.01 | $0.00 | $0.00 |
| 23 | Black Creek, Town of | $7,604.17 | $7,332.26 | 2 | $271.91 | $0.00 | $0.00 |
| 24 | Black Mountain, Town of | $52,278.21 | $50,689.82 | 49 | $5,688.37 | $7,535.36 | $13,725.59 |
| 25 | Bladen County | $1,267,385.57 | $739,969.24 | 378 | $69,340.23 | $45,557.46 | $0.00 |
| 26 | Blowing Rock, Town of | $10,684.18 | $8,416.80 | 1 | $113.79 | $0.00 | $0.00 |
| 27 | Boiling Spring Lakes, City of | $127,744.62 | $68,137.03 | 38 | $16,943.27 | $620.94 | $0.00 |
| 28 | Boiling Springs, Town of | $24,973.06 | $18,873.31 | 50 | $5,277.55 | $2,163.11 | $722.02 |
| 29 | Boone, Town of | $17,936.83 | $11,992.90 | 8 | $697.60 | $1,490.97 | $2,375.21 |
| 30 | Boonville, Town of | $3,211.36 | $2,264.56 | 1 | $177.76 | $342.08 | $0.00 |
| 31 | Bostic, Town of | $11,739.04 | $9,852.50 | 10 | $1,432.90 | $912.67 | $0.00 |
| 32 | Broad River Water Authority | $267,672.71 | $201,076.34 | 149 | $20,469.05 | $21,253.85 | $19,776.06 |
| 33 | Broadway, Town of | $6,694.37 | $5,667.25 | 0 | $0.00 | $709.91 | $0.00 |
| 34 | Bryson City, Town of | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 35 | Buncombe County | $470,974.28 | $369,496.02 | 145 | $22,585.68 | $10,262.92 | $3,160.40 |
| 36 | Burgaw, Town of | $7,761.54 | $7,761.54 | 0 | $0.00 | $0.00 | $0.00 |
| 37 | Burke County | $647,813.31 | $447,323.94 | 51 | $7,566.88 | $8,040.93 | $12,100.69 |
| 38 | Burlington, City of | $168,244.10 | $99,813.43 | 213 | $23,733.92 | $8,164.01 | $101.71 |
| 39 | Cabarrus County | $307,622.52 | $226,196.74 | 96 | $20,320.87 | $9,531.39 | $8,178.12 |
| 40 | Cabarrus Health Alliance | $141,799.27 | $109,163.23 | 229 | $27,311.85 | $0.00 | $0.00 |
| 41 | Caldwell County | $2,749,268.39 | $2,363,024.52 | 1,479 | $236,930.72 | $89,404.38 | $123,213.25 |
| 42 | Camden County | $213,206.73 | $177,545.75 | 67 | $9,942.19 | $9,156.20 | $0.00 |
| 43 | Carolina Beach, Town of | $107,668.96 | $98,294.10 | 12 | $9,976.74 | $166.00 | $1,207.27 |
| 44 | Carteret County | $38,676.64 | $43,258.50 | 11 | $1,936.51 | $5,122.22 | $0.00 |
| 45 | Cary, Town of | $138,320.04 | $101,380.55 | 125 | $17,869.98 | $12,214.09 | $0.00 |
| 46 | Caswell County | $246,599.75 | $141,006.42 | 25 | $5,316.25 | $10,693.67 | $42,195.94 |
| 47 | Catawba County | $3,316,058.77 | $2,392,935.29 | 1,012 | $204,801.89 | $43,672.76 | $111,962.94 |
| 48 | Chadbourn, Town of | $101,064.12 | $81,314.07 | 43 | $5,281.51 | $3,709.63 | $7,583.56 |
| 49 | Chapel Hill, Town of | $883.00 | $883.00 | 0 | $0.00 | $0.00 | $0.00 |
| 50 | Charlotte, City of | $4,360,675.33 | $3,080,652.58 | 2,280 | $322,346.99 | $150,721.60 | $46,830.12 |
| 51 | Chatham County | $917,070.47 | $916,413.75 | 738 | $119,703.15 | $14,165.18 | $1,082.98 |
| 52 | Cherokee County | $427,241.36 | $427,241.36 | 83 | $14,275.74 | $10,518.21 | $27,058.98 |
| 53 | Cherryville, City of | $274,476.51 | $223,878.66 | 169 | $30,673.93 | $98.54 | $0.00 |
| 54 | Chowan County | $369,309.91 | $309,591.58 | 241 | $36,465.59 | $33,460.41 | $65,992.30 |
| 55 | Clay County | $1,960.74 | $1,960.74 | 0 | $0.00 | $0.00 | $0.00 |
| 56 | Clayton, Town of | $599,341.48 | $506,337.24 | 260 | $48,434.49 | $41,113.70 | $0.00 |
| 57 | Cleveland County | $17,967,727.56 | $6,128,062.44 | 4,269 | $626,556.09 | $522,217.60 | $1,009,737.58 |
| 58 | Clinton, City of | $43,085.05 | $19,345.55 | 21 | $1,861.66 | $2,734.34 | $4,056.73 |
| 59 | Columbia, Town of | $38,994.86 | $37,514.96 | 9 | $1,423.92 | $0.00 | $0.00 |
| 60 | Columbus County | $31,036.30 | $19,883.32 | 6 | $1,013.00 | $1,193.64 | $0.00 |
| 61 | Columbus, Town of | $66,623.39 | $65,797.23 | 1 | $211.39 | $614.77 | $0.00 |
| 62 | Concord, City of | $678,050.27 | $723,883.29 | 102 | $28,153.44 | $25,815.25 | $33,624.91 |
| 63 | Conover, City of | $62,377.36 | $40,928.45 | 66 | $6,385.90 | $5,806.09 | $5,474.39 |
| 64 | Cramerton, Town of | $14,091.60 | $11,479.48 | 27 | $3,082.94 | $0.00 | $0.00 |
| 65 | Craven County | $1,991,795.34 | $1,989,947.50 | 771 | $106,038.61 | $113,618.79 | $361,117.91 |
| 66 | Creedmoor, City of | $23,628.81 | $14,483.05 | 10 | $1,606.46 | $1,461.13 | $5,384.28 |
| 67 | Cumberland County | $1,161,420.79 | $1,007,806.40 | 353 | $53,457.90 | $51,772.00 | $88,947.11 |
| 68 | Currituck County | $147,784.61 | $47,998.76 | 8 | $838.89 | $905.59 | $3,751.04 |
| 69 | Dallas, Town of | $129,206.46 | $113,128.27 | 40 | $5,518.07 | $8,420.57 | $1,662.92 |
| 70 | Dare County | $14,151.02 | $10,278.95 | 6 | $840.83 | $365.04 | $0.00 |
| 71 | Davidson County | $92,666.74 | $81,322.91 | 9 | $3,029.40 | $871.31 | $0.00 |
| 72 | Davidson, Town of | $600.00 | $600.00 | 0 | $0.00 | $0.00 | $225.00 |
| 73 | Davie County | $1,086,171.34 | $577,043.36 | 413 | $79,649.35 | $70,368.58 | $52,080.39 |
| 74 | Dunn, City of | $92,181.02 | $85,226.17 | 49 | $6,700.81 | $5,787.33 | $6,753.99 |
| 75 | Duplin County | $2,955,348.13 | $2,159,941.23 | 898 | $131,841.82 | $148,445.51 | $348,017.29 |
| 76 | Durham County | $16,037,413.85 | $1,714,639.04 | 2,306 | $380,195.15 | $333,999.51 | $725,588.07 |
| 77 | Durham, City of | $2,743,078.75 | $2,516,368.88 | 1,048 | $172,445.43 | $191,272.73 | $306,666.70 |
| 78 | East Bend, Town of | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 79 | Eastern Wayne Sanitary | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 80 | Eden, City of | $87,872.38 | $80,245.26 | 136 | $13,420.57 | $398.03 | $3,329.39 |
| 81 | Edenton, Town of | $71,396.19 | $49,438.13 | 33 | $4,429.50 | $2,786.74 | $8,207.58 |
| 82 | Edgecombe County | $1,047,205.80 | $1,004,933.21 | 295 | $43,375.05 | $42,729.28 | $149,083.09 |
| 83 | Elizabeth City, City of | $1,143,682.67 | $1,037,904.98 | 308 | $52,795.07 | $53,242.78 | $116,760.08 |
| 84 | Elizabethtown, Town of | $54,470.02 | $34,589.21 | 13 | $1,368.95 | $1,923.84 | $5,340.18 |
| 85 | Elkin, Town of | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 86 | Ellerbe, Town of | $5,430.26 | $3,467.47 | 1 | $298.00 | $0.00 | $0.00 |
| 87 | Elm City, Town of | $26,483.34 | $25,462.62 | 10 | $1,020.72 | $2,361.50 | $1,456.88 |
| 88 | Elon, Town of | $2,649.19 | $2,581.01 | 0 | $0.00 | $0.00 | $0.00 |
| 89 | Enfield, Town of | $6,478.22 | $6,478.22 | 3 | $398.60 | $0.00 | $0.00 |
| 90 | Erwin, Town of | $10,349.50 | $10,349.50 | 3 | $808.00 | $715.02 | $0.00 |
| 91 | Farmville, Town of | $240,249.33 | $238,756.98 | 61 | $10,185.40 | $13,472.06 | $35,122.31 |
| 92 | Fayetteville, City of | $315,641.56 | $290,609.36 | 33 | $8,782.21 | $0.00 | $0.00 |
| 93 | Flat Rock, Village of | $1,388.07 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 94 | Forest City, Town of | $271,760.41 | $249,880.77 | 149 | $21,879.64 | $26,871.93 | $21,836.82 |
| 95 | Fork Township Sanitary | $3,970.48 | $3,970.48 | 0 | $0.00 | $0.00 | $0.00 |
| 96 | Forsyth County | $6,389,873.77 | $1,397,091.96 | 269 | $44,006.52 | $140,999.76 | $302,785.03 |
| 97 | Franklin County | $946,548.12 | $945,933.47 | 318 | $55,662.66 | $51,018.87 | $125,539.45 |
| 98 | Fremont, Town of | $31,435.70 | $31,847.94 | 20 | $3,622.83 | $5,486.45 | $847.11 |
| 99 | Garysburg, Town of | $49,164.60 | $9,991.34 | 6 | $1,001.05 | $1,186.13 | $1,183.28 |
| 100 | Gaston County | $5,347,100.44 | $5,340,491.49 | 5,365 | $837,996.75 | $1,407,495.20 | $1,543,531.62 |
| 101 | Gaston, Town of | $8,844.13 | $7,861.97 | 3 | $606.49 | $0.00 | $0.00 |
| 102 | Gastonia, City of | $2,220,433.66 | $1,733,260.69 | 1,093 | $183,013.59 | $185,833.75 | $0.00 |
| 103 | Gates County | $403,609.71 | $403,376.96 | 90 | $10,589.03 | $29,175.31 | $8,072.96 |
| 104 | Goldsboro, City of | $958,067.02 | $717,698.14 | 245 | $42,359.92 | $29,650.58 | $0.00 |
| 105 | Graham County | $300,901.95 | $261,930.41 | 62 | $15,277.92 | $3,622.07 | $1,442.28 |
| 106 | Graham, City of | $123,011.84 | $111,215.91 | 101 | $12,050.83 | $5,494.99 | $17,589.18 |
| 107 | Granite Falls, Town of | $104,418.67 | $87,713.46 | 84 | $14,042.54 | $9,152.94 | $15,579.20 |
| 108 | Granville County | $72,712.35 | $70,329.11 | 15 | $2,985.39 | $3,006.89 | $13,723.95 |
| 109 | Granville-Vance District Health Dept | $67,822.03 | $58,870.16 | 50 | $7,407.67 | $0.00 | $0.00 |
| 110 | Greene County | $577,220.89 | $553,331.03 | 155 | $23,843.39 | $29,321.43 | $72,827.48 |
| 111 | Greensboro, City of | $1,048,455.85 | $705,867.90 | 843 | $128,604.44 | $61,900.47 | $86,975.38 |
| 112 | Greenville, City of | $1,393,704.50 | $1,393,704.56 | 0 | $0.00 | $0.00 | $0.00 |
| 113 | Grimesland, Town of | $2,595.82 | $2,500.44 | 1 | $95.38 | $0.00 | $0.00 |
| 114 | Guilford County | $3,162,420.77 | $3,162,105.77 | 1,457 | $254,912.56 | $79,518.95 | $8,081.32 |
| 115 | Halifax County | $1,500,625.42 | $1,405,937.00 | 673 | $97,124.47 | $32,395.15 | $63,363.59 |
| 116 | Hamlet, Town of | $30,080.88 | $24,877.31 | 8 | $1,913.08 | $0.00 | $0.00 |
| 117 | Harnett County | $3,373,133.10 | $3,253,439.43 | 636 | $119,415.72 | $37,377.12 | $85,645.19 |
| 118 | Havelock, City of | $61,444.47 | $58,281.59 | 21 | $2,202.23 | $0.00 | $0.00 |
| 119 | Haw River, Town of | $7,654.45 | $5,870.91 | 6 | $561.34 | $999.65 | $0.00 |
| 120 | Henderson County | $429,188.03 | $197,597.38 | 40 | $6,378.41 | $2,746.71 | $64,706.33 |
| 121 | Henderson, City of | $343,934.52 | $287,825.89 | 182 | $28,060.87 | $16,265.94 | $0.00 |
| 122 | Hendersonville, City of | $34,567.28 | $23,358.55 | 7 | $1,559.17 | $821.53 | $2,892.48 |
| 123 | Hertford County | $831,686.76 | $597,272.61 | 734 | $101,733.33 | $83,239.88 | $283,712.96 |
| 124 | Hertford County Public Health Authority | $32,202.78 | $24,504.79 | 69 | $6,785.24 | $0.00 | $0.00 |
| 125 | Hertford, Town of | $131,776.67 | $107,014.99 | 41 | $6,718.26 | $10,965.60 | $6,576.86 |
| 126 | Hickory, City of | $243,832.32 | $213,558.91 | 236 | $29,063.73 | $25,972.63 | $30,871.46 |
| 127 | High Point, City of | $3,088,262.60 | $2,092,318.23 | 1,063 | $176,097.22 | $186,857.35 | $398,831.87 |
| 128 | High Shoals, City of | $4,165.60 | $4,024.34 | 1 | $141.26 | $0.00 | $0.00 |
| 129 | Hillsborough, Town of | $283,026.02 | $252,604.15 | 176 | $29,392.43 | $16,686.17 | $9,291.04 |
| 130 | Hobgood, Town of | $19,416.36 | $16,122.46 | 14 | $3,293.90 | $0.00 | $0.00 |
| 131 | Holly Springs, Town of | $26,887.44 | $18,839.80 | 40 | $5,112.22 | $2,487.25 | $658.74 |
| 132 | Indian Trail, Town of | $30,938.11 | $17,639.19 | 7 | $857.95 | $0.00 | $0.00 |
| 133 | Iredell County | $2,116,577.83 | $2,115,983.54 | 1,163 | $251,876.43 | $149,205.03 | $268,880.28 |
| 134 | Jackson County | $536,219.81 | $301,758.04 | 43 | $15,022.97 | $11,927.80 | $22,010.29 |
| 135 | Jacksonville, City of | $423,357.85 | $392,367.35 | 181 | $23,101.62 | $22,563.96 | $45,563.00 |
| 136 | Johnston County | $723,752.04 | $379,075.61 | 1,199 | $135,228.06 | $71,894.34 | $67,809.11 |
| 137 | Jones County | $592,115.60 | $469,436.71 | 378 | $51,649.33 | $19,460.78 | $0.00 |
| 138 | Jonesville, Town of | $20,486.64 | $18,921.83 | 3 | $395.05 | $133.50 | $1,363.25 |
| 139 | Kannapolis, Town of | $322,676.12 | $239,476.56 | 147 | $18,151.35 | $19,760.51 | $37,188.69 |
| 140 | Kenansville, Town of | $12,101.75 | $10,116.34 | 3 | $647.00 | $0.00 | $0.00 |
| 141 | Kill Devil Hills, Town of | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 142 | King, City of | $85,597.02 | $48,219.42 | 65 | $11,759.56 | $5,684.94 | $9,055.42 |
| 143 | Kings Mountain, City of | $284,751.75 | $260,103.54 | 103 | $17,784.26 | $19,609.96 | $40,095.78 |
| 144 | Kinston, City of | $48,340.69 | $36,930.84 | 7 | $802.87 | $1,372.29 | $8,605.41 |
| 145 | Knightdale, Town of | $24,350.63 | $22,935.01 | 21 | $2,940.35 | $4,590.14 | $5,831.79 |
| 146 | LaGrange, Town of | $103,569.91 | $88,319.12 | 19 | $4,097.47 | $1,276.48 | $7,777.92 |
| 147 | Landis, Town of | $151,500.53 | $138,298.80 | 136 | $24,590.18 | $966.32 | $0.00 |
| 148 | Laurinburg, City of | $77,822.13 | $60,696.94 | 35 | $6,599.31 | $5,425.29 | $2,976.61 |
| 149 | Lee County | $30,153.52 | $29,144.99 | 0 | $0.00 | $619.53 | $697.00 |
| 150 | Leland, Town of | $2,832.27 | $1,953.55 | 3 | $878.74 | $0.00 | $0.00 |
| 151 | Lenoir, City of | $204,670.36 | $178,566.61 | 165 | $25,298.56 | $14,749.66 | $18,160.85 |
| 1524 | Lexington, City of | $1,854,691.62 | $1,692,740.12 | 612 | $112,424.15 | $121,949.52 | $304,328.40 |
| 153 | Liberty, Town of | $0.00 | $0.00 | 0 | $0.00 | $0.00 | $0.00 |
| 154 | Lilesville, Town of | $3,491.41 | $2,374.29 | 5 | $784.63 | $0.00 | $0.00 |
| 155 | Lincoln County | $3,788,304.35 | $2,772,630.53 | 974 | $172,956.73 | $177,381.70 | $354,114.09 |
| 156 | Lincolnton, City of | $266,478.17 | $188,849.35 | 119 | $19,960.91 | $12,508.40 | $24,629.00 |
| 157 | Littleton, Town of | $42,418.18 | $29,105.31 | 27 | $4,449.59 | $1,645.33 | $48.65 |
| 158 | Locust, City of | $29,497.69 | $26,090.26 | 25 | $6,193.01 | $2,600.62 | $2,237.75 |
| 159 | Long View, Town of | $70,754.23 | $56,688.26 | 131 | $12,600.80 | $155.97 | $0.00 |
| 160 | Lucama, Town of | $27,914.57 | $25,317.24 | 16 | |||