The Tourism Development Authority is reported in the financial statements in a manner similar to a Governmental Fund, and the Hospital is reported in a manner similar to a Proprietary Fund. Description of the County Haywood County was established in 1808 and is located in the western portion of North Carolina. It has land area of 546 square miles and a population of 50,931. There are four municipalities within the County, the largest being the town of Waynesville, which serves as the county seat. The five members of the Board of Commissioners are elected from the county at large on a partisan basis and serve four-year terms.
Commissioners hold policy-making and legislative authority.
They are responsible for adopting the budget and appointing the county manager. The manager is responsible for implementing policies, managing daily operations, and appointing department heads. The County provides it citizens with a wide range of services that include public safety, sanitation, health and social services, cultural and recreational activities, general administration, and others. This report includes all the County's activities in maintaining these services. The County also extends financial support to certain boards, agencies, and commissions to assist their efforts in serving citizens.