North Carolina
Department of State Treasurer
Financial Information
Town of Aberdeen



Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Financial Graphs and Comparisons
Download Excel 97 Version of Financial Summary

Institute of Government North Carolina Cities Web Site

Go to North Carolina County and Municipal Financial Information Home Page
Go to Moore County Map Page



Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year



Municipality Revenues and Expenditures Financial Profile
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201020092008200720062005

Revenues by Source







Property Tax$2,909,173 2,732,778 2,592,350 2,051,177 1,813,099 1,693,859


Utility 2,110,491 1,842,238 1,917,089 1,977,631 1,746,469 1,504,791


Sales Tax 826,600 883,306 999,970 955,491 878,540 759,524


Sales & Services 503,889 484,955 468,847 469,011 417,743 390,252


Intergovernmental 1,222,834 1,361,076 1,346,404 731,333 505,145 449,818


Debt Proceeds 291,931 152,212 230,817 1,234,752 109,854 68,073


Other Miscellaneous 570,711 847,855 1,120,037 719,126 648,631 587,704


Total$8,435,629 8,304,420 8,675,514 8,138,521 6,119,481 5,454,021










Expenditures by Function







Utility$2,137,047 2,070,225 2,061,305 2,533,996 1,644,508 1,578,733


Debt Service 273,596 321,874 250,881 154,884 165,007 149,522


Transportation 758,013 687,283 901,618 666,089 404,068 483,600


General Government 978,917 730,497 732,571 605,058 490,444 472,967


Public Safety 3,420,525 3,439,972 3,029,591 2,595,501 2,283,698 2,059,766


Other 1,186,937 1,067,404 2,808,504 887,039 645,662 556,305


Total$8,755,035 8,317,255 9,784,470 7,442,567 5,633,387 5,300,893










Expenditures by Object







Salaries & Wages$3,361,412 3,264,636 3,022,253 2,701,830 2,440,913 2,193,739


Capital Outlay 1,039,125 1,226,505 2,902,243 1,639,689 664,771 810,847


Other Operating + Debt Service 4,354,498 3,826,114 3,859,974 3,101,048 2,527,703 2,296,307


Total$8,755,035 8,317,255 9,784,470 7,442,567 5,633,387 5,300,893



















Per Capita Revenues by Source







Property Tax$549 572 565 463 430 417


Utility 398 386 418 446 414 371


Sales Tax 155 184 218 215 209 186


Sales & Services 95 102 102 106 99 96


Intergovernmental 231 285 294 165 120 111


Debt Proceeds 55 32 50 278 26 17


Other Miscellaneous 108 178 244 162 154 145


Total$1,591 1,739 1,891 1,835 1,452 1,343










Per Capita Expenditures by Function







Utility$403 433 449 571 390 389


Debt Service 52 67 55 35 39 37


Transportation 143 144 197 150 96 119


General Government 185 154 160 138 117 117


Public Safety 645 720 660 585 542 507


Other 224 223 612 200 153 137


Total$1,652 1,741 2,133 1,679 1,337 1,306










Per Capita Expenditures by Object







Salaries & Wages$634 684 659 609 579 540


Capital Outlay 196 257 633 370 158 200


Other Operating 822 800 841 700 600 566


Total$1,652 1,741 2,133 1,679 1,337 1,306










Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999


Number of Municipalites in Group 122 120 120 124 123 120


Average Population In Group 4,664 4,697 4,793 4,727 4,663 4,600


Town of Aberdeen Population 5,301 4,776 4,587 4,434 4,214 4,060

Group Average Per Capita Revenues by Source







Property Tax 337 346336310306296


Utility 318 315313317332313


Sales Tax 123 144160159152147


Sales & Services 84 8278767166


Intergovernmental 194 179175172159163


Debt Proceeds 52 152111242835


Other Miscellaneous 118 157179229189134


Total 1,226 1,3751,3521,2871,2371,154










Group Average Per Capita Expenditures by Function







Utility 413 414370332305290


Debt Service 101 1001029698101


Transportation 93 95110111111105


General Government 178 185168159156157


Public Safety 319 318319310281268


Other 216 219230235209215


Total 1,320 1,3311,2991,2431,1601,136










Group Average Per Capita Expenditures by Object







Salaries & Wages 431 436423414398394


Capital Outlay 345 342300270224203


Other Operating 543 553576557537535


Total 1,319 1,3311,2991,2411,1591,132


















General Fund
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201020092008200720062005

General Fund revenues$5,819,750 5,547,393 5,775,569 4,831,379 4,178,557 3,702,456

General Fund expenditures 6,399,649 5,880,531 5,647,638 4,761,314 3,988,879 3,722,160

Operating transfers in 155,008 21,672 21,097 21,097 21,097 21,097

Operating transfers out - - 500,000 - - -

Capital leases and installment purchase proceeds 244,000 388,100 135,685 86,595 - 166,225

Other items - - - - 66,198 -

Excess of revenues and other sources over (under) expenditures and other uses (180,891) 76,634 (215,287) 177,757 276,973 167,618










Fund balance available (FBA):







In dollars$1,973,665 2,182,191 1,948,326 2,130,918 2,141,650 1,931,222


FBA as a % of GF Net Expenditures:







Unit's FBA %32.0639.7332.4145.5853.6954.31


Group weighted average FBA %68.0070.2665.0764.3162.3262.21


State weighted average Non-Electric Group39.1337.8936.6537.3937.3836.82


State weighted average FBA %37.7937.0936.3436.5436.9636.78

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$2,647,548 2,684,235 2,872,562 2,831,788 3,204,624 3,060,149


Quick ratio12.34 12.89 20.57 12.98 20.51 19.15


Net income118,428 (92,734)183,632 273,883 165,070 (6,349)


Cashflow from operations106,518 (12,283)129,254 368,106 340,949 184,327


Depreciation & Amortization Expense330,749 336,071 311,363 319,026 316,321 274,461


























Cash, Investments and Financing
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201020092008200720062005











Population at July 1st of the Previous Year5,3014,7764,5874,4344,2144,060


Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999


Cash &Investments$0 0 0 0 0 0


Investment Earnings0 0 0 0 0 0


Tax Rate Equivalent0.00000.00000.00000.00000.00000.0000


Tax Rate Equivalent Group weighted average0.00010.00070.00120.00120.00030.0003


Tax Rate Equivalent Statewide weighted average0.00130.00340.00690.01010.00800.0043


Latest year of Revaluation 200702007200320032003


January 1, Prior Year Assessed Valuation$672,344,493 635,317,856 600,764,380 419,383,009 411,764,055 386,897,562


Tax Rate0.43000.43000.43000.45000.43000.4300


Tax Rate Group weighted average0.24170.26970.26690.31160.31910.3626


Tax Rate State Wide0.40600.42620.42380.44500.43210.4448


Assessment -to-Sales Ratio96.5294.12100.0089.6697.16100.00


Assessment -to-Sales Ratio Group weighted average102.7392.1790.9283.5191.5285.31


Assessment -to-Sales Ratio Statewide98.2990.8188.5388.4192.2892.35


Assessed Valuation Adjusted for Assesment to Sales Ratio$696,585,674 675,008,347 600,764,380 467,748,170 423,799,974 386,897,562


EffectiveTax Rate0.41500.40470.43000.40350.41780.4300


Group weighted average Effective Tax Rate0.24830.24860.24270.26020.29210.3093


Statewide weighted average Effective Tax Rate0.39900.38700.37520.39340.39870.4108


Percent Collected99.110099.050098.990098.840098.880098.8500


Percent Collected Group weighted average96.6995.4195.8196.7096.7296.85


Percent Collected Statewide97.6197.3697.5697.5897.5597.42


Percent Collected Excluding Motor Vehicles99.6799.6199.7499.7199.7699.59


Percent Collected Excluding Motor Vehicles Group weighted average97.4497.5598.0697.9998.0897.96


Percent Collected Excluding Motor Vehicles Statewide weighted average98.3098.3198.6598.5998.6198.36


Percent Collected Motor Vehicles Only 89.6890.7088.8989.0789.5689.90


Percent Collected Motor Vehicles Only Group weighted average85.6385.2385.7586.0486.2285.87


Percent Collected Motor Vehicles Only Statewide weighted average 86.8986.6786.7486.7186.8087.31


Tax Uncollected173,166 182,164 184,523 172,711 159,506 133,939


Tax Rate Equivalent0.02580.02870.03070.04120.03870.0346


Dominant County: Moore






Debt Information








Population Group5,000 to 9,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,999


Ratings:







Fitch







Moody's







S & P
















General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group89 158 152 149 162 162


Total Per Capita Statewide449 455 456 478 495 505


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0700%0.1078%0.1101%0.1223%0.1565%0.1724%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.4104%0.3909%0.4132%0.4706%0.5275%0.5588%


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 0 0 0 0


--General Government800,000 866,667 974,797 1,079,803 116,391 151,298


Total*$800,000 866,667 974,797 1,079,803 116,391 151,298


* The total only includes the contracts that require Local Government Commission approval.




Revenue Bond Debt $0 0 0 0 0 0


















Annual Financial Information Report Detail
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LineSectionDescription201020092008200720062005

Population at July 1st of the Previous Year Adjusted for Boundry Changes5,3014,7764,5874,4344,2144,060









1.5AFISCAL Governmental Activities Assets7,962,3078,234,2178,098,0297,144,3025,591,4545,461,108
1.5BSUMMARYGovernmental Activities Liabilities1,917,4131,796,2541,719,9821,632,960617,371737,078
3.5A
Business Type Activities Assets8,803,9028,655,1468,667,1388,573,3198,222,3148,061,594
3.5B
Business Type Activities Liabilties286,942256,614175,872265,685188,563192,913
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy2,870,2582,700,7512,562,0242,024,0221,786,9181,668,338
11.0TAXCurrent Collections of Special Tax Districts65,04775,21772,35165,69863,87364,623
12.0REVENUESPrior Years' Levy Collections20,97215,69716,67816,32015,71316,070
13.0
Penalties and Interest17,94316,33013,64810,83510,4689,451
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax3,4721,381



16.0
1% Local Government Option Sales Tax401,559377,791396,121379,283369,694332,867
17.0
1/2% Local Government Option Sales Tax (40)204,945198,980212,502202,530174,429145,401
18.0
1/2% Local Government Option Sales Tax (42)196,615196,728210,484200,624172,836144,036
18.5
1/2% Local Government Option Sales Tax (44)23,481109,807180,863173,054161,581137,220
19.0
Privilege Licenses25,10325,67321,68521,76620,16717,934
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses14,04311,25810,01742,69271,31266,177
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety





31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection





34.0
Econ. & Phys. Dev. - Housing/Comm. Dev.155,439291,865366,30246,472

35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax





41.0REVENUESTransitional Hold Harmless167,45456,398
11,76231,28047,783
42.0
Wireless Enhanced 911 Service Charges





42.1
Emergency Telephone Services Fund (ETSF) Revenues (Do not include interest)





42.2
ETSF Interest Income





43.0
Piped Natural Gas Charge Distribution





44.0
Utility Franchise Tax449,752425,798433,242319,818253,182228,599
45.0
Beer and Wine Tax7,32020,60020,42519,04217,95116,953
46.0
Powell Bill161,535161,821250,957151,163148,167144,488
50.0
Court Fees - Facilities and Arrest Fees15,35712,05612,54414,5839,1118,640
51.0
General Government





52.0
Public Safety
183,021262,934168,49345,4543,355
53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection
50,000



56.0
Econ. & Phys. Dev. - Housing/Community Dev





57.0
Econ. & Phys. Dev. - All Other





58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation
159,517



61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety265,977




64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation

340,483


71.0PERMITS Building Permits127,763187,436188,230197,358224,520141,415
72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits16,59621,11024,85027,13531,06210,976
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties203,044207,219215,725199,825164,692174,305
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste244,903221,114211,866202,833195,018186,778
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues39,34635,51216,40639,21826,97118,193
82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services





86.0UTILITYWater and Sewer Charges2,110,4911,842,2381,917,0891,977,6311,746,4691,504,791
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds26,867102,537222,188252,675180,31588,615
91.0
Special Assessments





92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets18,9884,120


35,425
94.0
Sale of Real Property

16,0982,6287,116
95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge 48,90053,514113,30049,71415,1307,290
97.0
ABC Profit Distribution





98.0
Other Miscellaneous Revenues291,931152,212230,817234,752109,85468,073
99.0
Proceeds of Sale of Bonds and Notes


1,000,000

100.0
Proceeds of Capital Leases/Install Purchases244,000388,100135,68586,59566,198166,225
101.0
Other





102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits





106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct27,24520,08523,26219,79722,20517,793
109CGOVTGoverning Body - Construction





109D
Governing Body - Purchase of P,P&E





110A
Administration - Salaries & Wages192,271220,512192,528164,873150,331140,026
110B
Administration - Other Direct55,91518,33425,52937,42838,77465,039
110C
Administration - Construction





110D
Administration - Purchase of P,P&E6,71732,8857,833


111A
Elections - Salaries & Wages





111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages135,805115,82191,47382,94278,22574,268
112B
Finance - Other Direct129,479122,304103,01091,92786,71185,229
112C
Finance - Construction





112D
Finance - Purchase of P,P&E





113A
Taxes - Salaries & Wages





113B
Taxes - Other Direct





113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct





114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct293,423156,869265,184178,34875,21767,719
115C
Public Buildings - Construction





115D
Public Buildings - Purchase of P,P&E





116A
Court Facilities - Salaries & Wages





116B
Court Facilities - Other Direct





116C
Court Facilities - Construction





116D
Court Facilities - Purchase of P,P&E





117A
Central Services - Salaries & Wages





117B
Central Services - Other Direct





117C
Central Services - Construction





117D
Central Services - Purchase of P,P&E





118A
Gen. Govt. All Other - Salaries & Wages





118B
Gen. Govt. All Other - Other Direct138,06243,68723,75229,74338,98122,893
118C
Gen. Govt. All Other - Construction





118D
Gen. Govt. All Other - Purchase of P,P&E





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages1,136,5701,058,5091,045,629951,199896,460774,339
119BSAFETYPolice & Comm - Traffic Control - Other Direct560,990514,434477,637433,009402,301326,686
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E175,25186,493130,329171,424125,152242,118
120A
Emergency Communications - Salaries & Wages





120B
Emergency Communications - Other Direct





120C
Emergency Communications - Construction





120D
Emergency Communications - Purchase of P,P&E





120B
Emergency Telephone Service Fund (ETSF) Expenditures - Operating





120C
ETSF Expenditures - Capital Construction





120D
ETSF Expenditures - Capital Purchases





121A
Emergency Mgmt - Salaries & Wages





121B
Emergency Mgmt - Other Direct





121C
Emergency Mgmt - Construction





121D
Emergency Mgmt - Purchase of P,P&E





122A
Fire - Salaries & Wages635,567606,699552,021423,106304,143275,374
122B
Fire - Other Direct446,253383,379364,980290,989198,473202,029
122C
Fire - Construction





122D
Fire - Purchase of P,P&E32,145310,774168,00324,85673,4338,638
123A
Inspectors - Salaries & Wages229,199208,691166,230171,525161,402122,150
123B
Inspectors - Other Direct130,580194,41572,04282,79977,11969,456
123C
Inspectors - Construction
10,629


3,086
123D
Inspectors - Purchase of P,P&E





124A
Rescue Units - Salaries & Wages





124B
Rescue Units - Other Direct





124C
Rescue Units - Construction





124D
Rescue Units - Purchase of P,P&E





125A
Animal Control - Salaries & Wages





125B
Animal Control - Other Direct





125C
Animal Control - Construction





125D
Animal Control - Purchase of P,P&E





126A
Pub. Safety All Other - Salaries & Wages





126B
Pub. Safety All Other - Other Direct





126C
Pub. Safety All Other - Construction





126D
Pub. Safety All Other - Purchase of P,P&E





127ATRANSPORTraffic Engineering - Salaries & Wages63,39474,36066,90766,12363,71966,050
127BTATIONTraffic Engineering - Other Direct





127C
Traffic Engineering - Construction





127D
Traffic Engineering - Purchase of P,P&E259,836250,937214,838190,102178,916186,854
128A
Streets and Highways - Salaries & Wages218,659225,726166,056154,331139,957137,179
128B
Streets and Highways - Other Direct





128C
Streets and Highways - Construction
38,835



128D
Streets and Highways - Purchase of P,P&E





129A
Street Cleaning - Salaries & Wages





129B
Street Cleaning - Other Direct





129C
Street Cleaning - Construction





129D
Street Cleaning - Purchase of P,P&E





130A
Powell Bill - Salaries & Wages





130B
Powell Bill - Other Direct216,12497,425453,817255,53321,4768,489
130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E




85,028
131A
Parking Facilities - Salaries & Wages





131B
Parking Facilities - Other Direct





131C
Parking Facilities - Construction





131D
Parking Facilities - Purchase of P,P&E





132A
Mass Transit - City - Salaries & Wages





132B
Mass Transit - City - Other Direct





132C
Mass Transit - City - Construction





132D
Mass Transit - City - Purchase of P,P&E





133B
Mass Transit - Private - Other Direct





134A
Airport - Salaries & Wages





134B
Airport - Other Direct





134C
Airport - Construction





134D
Airport - Purchase of P,P&E





135A
Transpor. All Other - Salaries & Wages





135B
Transpor. All Other - Other Direct





135C
Transpor. All Other - Construction





135D
Transpor. All Other - Purchase of P,P&E





136AENVIRONSolid Waste - Salaries & Wages164,627150,658153,993140,868149,679150,014
136BMENTALSolid Waste - Other Direct383,692236,340258,415178,384175,908166,130
136CPROTECTIONSolid Waste - Construction





136D
Solid Waste - Purchase of P,P&E126,770
8,584125,606

137A
Drainage & Watershed - Salaries & Wages





137B
Drainage & Watershed - Other Direct





137C
Drainage & Watershed - Construction





137D
Drainage & Watershed - Purchase of P,P&E





138A
Cemeteries - Salaries & Wages





138B
Cemeteries - Other Direct





138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E





139A
Environ. All Other - Salaries & Wages





139B
Environ. All Other - Other Direct





139C
Environ. All Other - Construction





139D
Environ. All Other - Purchase of P,P&E





140AECONOMICPlanning & Zoning - Salaries & Wages





140B& PHYSICALPlanning & Zoning - Other Direct





140CDEVELOPPlanning & Zoning - Construction





140D
Planning & Zoning - Purchase of P,P&E





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct





141C
Economic Development - Construction





141D
Economic Development - Purchase of P,P&E





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct





142C
Community Development - Construction218,339308,965371,74541,029

142D
Community Development - Purchase of P,P&E





143A
Housing & Urban Renewal - Salaries & Wages





143B
Housing & Urban Renewal - Other Direct





143C
Housing & Urban Renewal - Construction





143D
Housing & Urban Renewal - Purchase of P,P&E





144A
Special Empl Programs - Salaries & Wages





144B
Special Empl Programs - Other Direct





144C
Special Empl Programs - Construction





144D
Special Empl Programs - Purchase of P,P&E





145A
Econ. Dev. All Other - Salaries & Wages





145B
Econ. Dev. All Other - Other Direct





145C
Econ. Dev. All Other - Construction





145D
Econ. Dev. All Other - Purchase of P,P&E





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - Other Direct





146C
Health - Construction





146D
Health - Purchase of P,P&E





147A
Mental Health - Salaries & Wages





147B
Mental Health - Other Direct





147C
Mental Health - Construction





147D
Mental Health - Purchase of P,P&E





148A
Social Services - Salaries & Wages





148B
Social Services - Other Direct





148C
Social Services - Construction





148D
Social Services - Purchase of P,P&E





149B
Hospital-City - Other Direct





150B
Hospital-Private - Other Direct





151A
Legal Aid - Salaries & Wages





151B
Legal Aid - Other Direct





151C
Legal Aid - Construction





151D
Legal Aid - Purchase of P,P&E





152A
Human Serv. All Other - Salaries & Wages





152B
Human Serv. All Other - Other Direct





152C
Human Serv. All Other - Construction





152D
Human Serv. All Other - Purchase of P,P&E





153ACULTURE Recreation & Parks - Salaries & Wages160,268170,519144,075132,921135,196117,523
153BRECREATIONRecreation & Parks - Other Direct120,822138,378137,789112,246169,879114,805
153C
Recreation & Parks - Construction
57,5341,703,782106,229

153D
Recreation & Parks - Purchase of P,P&E12,4195,01030,12149,75615,0007,833
154A
Coliseum - Salaries & Wages





154B
Coliseum - Other Direct





154C
Coliseum - Construction





154D
Coliseum - Purchase of P,P&E





155A
Museums - Salaries & Wages





155B
Museums - Other Direct





155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





157A
Cult. & Recr. All Other - Salaries & Wages





157B
Cult. & Recr. All Other - Other Direct





157C
Cult. & Recr. All Other - Construction





157D
Cult. & Recr. All Other - Purchase of P,P&E





158AUTILITYWater & Sewer - Salaries & Wages425,052433,141443,341413,942361,801336,816
158B
Water & Sewer - Other Direct 1,504,3471,512,6411,350,9561,189,3671,010,437964,627
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E207,648124,443267,008930,687272,270277,290
159A
Electric Power - Salaries & Wages





159B
Electric Power - Other Direct





159C
Electric Power - Construction





159D
Electric Power - Purchase of P,P&E





160A
Natural Gas - Salaries & Wages





160B
Natural Gas - Other Direct





160C
Natural Gas - Construction





160D
Natural Gas - Purchase of P,P&E





161.1A
Storm Water - Salaries & Wages





161.1B
Storm Water - Other Direct





161.1C
Storm Water - Construction





161.1D
Storm Water - Purchase of P,P&E





161BDEBTWater & Sewer - Interest & Fees





161DSERVICEWater & Sewer - Principal





162B
Electric - Interest & Fees





162D
Electric - Principal





163B
Gas - Interest & Fees





163D
Gas - Principal





164B
School - Interest & Fees





164D
School - Principal





165B
Hospital - Interest & Fees





165D
Hospital - Principal





166B
All Other - Interest & Fees46,86649,31450,37312,32012,70414,255
166D
All Other - Principal226,730272,560200,508142,564152,303135,267
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement73,97065,94952,72046,59445,21535,890
172B
Fringe Benefits Other





173AINTERGOVMulti-Cnty Libr Dis,Cnty,Or Other - Recipient





173BEXPENDMulti-Cnty Libr Dis,Cnty,Or Other - Item #





173C
Multi-Cnty Libr Dis,Cnty,Or Other - Amount





174A
Gen Gov Activities Shared W/ Cnty - Recipient





174B
Gen Gov Activities Shared W/ Cnty - Item #





174C
Gen Gov Activities Shared W/ Cnty - Amount





175A
Highways (Payments to State) - Recipient





175B
Highways (Payments to State) - Item No.





175C
Highways (Payments to State) - Amount





176A
Other - Intergovt. Expenditures - Recipient





176B
Other - Intergovt. Expenditures - Item #





176C
Other - Intergovt. Expenditures - Amount





177A
Other - Intergovt. Expenditures - Recipient





177B
Other - Intergovt. Expenditures - Item #





177C
Other - Intergovt. Expenditures - Amount





178A
Other - Intergovt. Expenditures - Recipient





178B
Other - Intergovt. Expenditures - Item #





178C
Other - Intergovt. Expenditures - Amount





179.0
Current year's levy -- Excluding motor vehicles2,731,940.2,559,631.002,413,044.001,876,118.001,645,982.001,555,123.00
180.0
Current year's levy -- Motor vehicles (only)164,215.172,259.00178,270.00167,274.00155,479.00127,523.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh8,951.9,905.006,253.005,437.004,027.006,416.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles16,94716,02619,81318,29116,22712,879
183.0DATAPercentage of Taxes Collected - All Property %99.1199.0598.9998.8498.8898.85
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%99.6799.6199.7499.7199.7699.59
185.0
Percentage of Taxes Collected - Motor Vehicles %89.6890.7088.8989.0789.5689.90
186.0
Ttl Amt Salaries/Wages for Construction





187A
Capital Reserve Schools - July 1, 2009





187B
Capital Reserve Schools - June 30, 2010





188A
Capital Reserve Hospitals - July 1, 2009





188B
Capital Reserve Hospitals - June 30, 2010





189APART 7Cash On Hand & in Bank - Debt Service





189BCASH &Cash On Hand & in Bank - Construction Bond





189CINVESTCash On Hand & in Bank - All Other4,472,6844,966,1494,897,8555,816,7095,257,4404,935,523
190A PARTAppropriations Made During FY - B(1) - B(7)





190B 8Expenditures Made During FY - B(1) - B(7)





191.0
Investment in Property - B(1) - B(4)





192.0
Amount Expended During FY - B(5) and B(7)





193.0
Amount of Tax Revenues Taken Into Account





194APART 9Amount - Total Revenues8,594,1098,327,4739,246,6118,289,6186,140,5785,475,118
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In155,00821,672571,097151,09721,09721,097
194D
Amount - Net Revenues8,439,1018,305,8018,675,5148,138,5216,119,4815,454,021


Calculated amount8,439,1018,305,8018,675,5148,138,5216,119,4815,454,021


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures8,910,0438,338,92710,355,5677,593,6645,654,4845,321,990
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out155,00821,672571,097151,09721,09721,097
195D
Amount - Net Expenditures8,755,0358,317,2559,784,4707,442,5675,633,3875,300,893


Calculated amount8,755,0358,317,2559,784,4707,442,5675,633,3875,300,893


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water


13,568

401BWater /Number of residential accounts billed Sewer


4,670

402ASewer Amount processed and/or purchased in units Water434436
421,623

402BOperationsAmount processed and/or purchased in units Sewer244244225,725188,153

403A
Total amount billed in units - Water

402,688421,623

403B
Total amount billed in units - Sewer

192,655,000188,153

404A
Of the total in 403A above how many units were Residential W

158,789142,143

404B
Of the total in 403B above how many units were Residential S


16,411

405A
Of the total in 403 above, how many units were Outside Muni W


2,556

405B
Of the total in 403 above, how many units were Outside Muni S


13,568

406A
Of the total in 405A above how many units were Residential W


1,972

406B
Of the total in 405B above how many units were Residential S


151,060

407A
Of the total in 403A, how many units were sold for redistribution





407B
Of the total in 403B how many unit were delivered in bulk111,131,6751,135,628

408A
Dollars related to 403A above
1664,599624,745

408B
Dollars related to 403B above

526,381456,554

409A
Dollars related to 404A above

372,668329,087

409B
Dollars related to 404B above


91,306

410A
Dollars related to 405A above


17,351

410B
Dollars related to 405B above


74,696

411A
Dollars related to 406A above


12,830

411B
Dollars related to 406B above


302,120

412A
Dollars related to 407A above





412B
Dollars related to 407B above3,4883,4453,411


421A
Number of residential accounts billed - Water2,6462,6162,558


421B
Number of residential accounts billed - Sewer807781756


422A
Number of non-residential & bulk accounts billed - Water569569550


422B
Number of non-residential & bulk accounts billed - Sewer222222
423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialBeth F. Wentland

951.0
TitleFinance Officer

952.0
Date11/23/201012/14/200912/19/200811/21/200711/17/200611/22/2005
953.0
ContactBeth F. Wentland

954.0
TitleFinance Officer

955.0
Phone910-944-1115




956.0
Fax910-944-9629




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Aberdeen













201020092008200720062005








Population
5,3014,7764,5874,4344,2144,060
Population Group
No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999
Total Operating Revenues
$2,110,4911,842,2381,917,0891,977,6311,746,4691,504,791
Total Operating Revenues Per Capita
$398386418446414371
Group Weighted Average Revenues Per Capita288283275278288272
State Weighted Average Revenues Per Capita306290293293286262








% to Total Operating Revenues






Operating Expenses
107.09%123.86%109.84%97.36%96.68%104.73%
Group Weighted Average
92.33%91.31%92.27%89.43%86.85%89.77%
State Weighted Average
83.80%88.94%85.72%81.18%80.03%84.59%








Operating Margin
-7.09%-23.86%-9.84%2.64%3.32%-4.73%
Group Weighted Average
7.67%8.69%7.73%10.57%13.15%10.23%
State Weighted Average
16.20%11.06%14.28%18.82%19.97%15.41%








Operating Transfers In
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
1.46%1.47%0.98%1.63%1.57%1.81%
State Weighted Average
1.47%1.12%1.21%1.12%1.45%1.59%








Operating Transfers Out
0.00%1.18%1.10%1.07%1.21%1.40%
Group Weighted Average
3.56%9.03%4.19%3.11%2.20%2.67%
State Weighted Average
1.66%2.70%3.12%1.85%2.76%2.79%








Net Income before capital contributions
-1.91%-5.03%9.58%13.85%9.45%-0.42%
Group Weighted Average
15.83%9.10%15.31%4.36%14.34%18.20%
State Weighted Average
12.99%-9.68%14.10%18.23%15.30%15.64%








Key Ratios and Cash Flow














Quick Ratio
12.3412.8920.5712.9820.5119.15
Group Weighted Average
3.003.223.123.263.673.54
State Weighted Average
3.202.812.962.902.821.82








Days Sales in Receivables
8.0111.0111.7135.3134.1135.4
Group Weighted Average
58.161.853.954.254.153.6
State Weighted Average
58.858.656.160.758.160.0








Days Cash on Hand
440.9448.4507.4571.9788.0781.6
Group Weighted Average
389.6441.3485.2520.4454.6443.8
State Weighted Average
526.9479.1507.5565.1514.1479.7








Cash flow from Operations
$106,518-12,283129,254368,106340,949184,327








Debt to Equity
0.000.000.000.000.000.00
Group Weighted Average
0.290.280.240.260.240.25
State Weighted Average
0.600.560.570.550.520.54








Debt per Capita
000060
Group Weighted Average
391386343339315324
State Weighted Average
997927932886798753








Capital Expenditures:
201020092008200720062005


$000000










2004200320022001



$71,17283,351146,767141,837









Capital Contributions: Excluded from income above
$158,66400000
















Operating Statistics














Estimated population of the areas served Water0005,838NANA
Estimated population of the areas served Sewer0004,670NANA








Number of Gallons of Water Processed (000) omitted4344360421,623NANA
Number of Gallons of Sewage Processed (000) omitted244244225,725188,153NANA








Number of Gallons of Water Billed (000) omitted00402,688421,623NANA
Number of Gallons of Sewage Billed (000) omitted00192,655,000188,153NANA








Ratio of Water Billed to Water Processed0.000000.00089
1.00000NANA
Ratio of Sewage Billed to Sewage Processed0.000000.00078853.494301.00000NANA








Total Revenue from Water Sales111,131,6751,135,628NANA
Total Revenue from Sewage Sales01664,599624,745NANA








Water Revenue per 1000 gallons of Sales



194.52347NANA
Sewage Revenue per 1000 gallons of Sales



133.77837NANA








Group Average Sales per thousand Gallons Water$146.31258$40.01634$1,510.62899$1,842.80047NANA
Group Average Sales per thousand Gallons Sewage$68.15979$34.27675$1,219.60613$1,733.12394NANA








State Average Sales per thousand Gallons Water$25.53413$28.47236$12,972.02948$5,350.70834NANA
State Average Sales per thousand Gallons Sewage$40.97199$44.63671$11,463.64343$3,991.93085NANA








Residential Water Sales per thousand Gallons
0.000003.314973.21193NANA
Residential Sewage Sales per thousand Gallons
0.000000.003553.38445NANA








Water Sales per thousand Gallons outside Municipal Limits


5.56371NANA
Sewage Sales per thousand Gallons outside Municipal Limits


6.78834NANA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.00000302,120.00000NANA
Total Sewage Sales per thousand gallons for Redistribution$0.000000.000000.000000.00000NANA




Financial Graphs and Comparisons


Go to top of page
Analysis of Available Fund Balance:  General Fund

20062007200820092010
Unit's FBA %53.69%45.58%32.41%39.73%32.06%
Group average FBA %62.32%64.31%65.07%70.26%68.00%
State average Electric/Non Electric Group FBA %37.38%37.39%36.65%37.89%39.13%
State average FBA %36.96%36.54%62.32%37.09%37.79%






Municipal Population Group: No Electric 2,500 to 9,999

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Analysis of Property Tax

20062007200820092010
Municipality98.88%98.84%98.99%99.05%99.11%
Pop. Group96.72%96.70%95.81%95.41%96.69%
Statewide97.55%97.58%97.56%97.36%97.61%






Municipal Population Group: No Electric 2,500 to 9,999






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Analysis of General Obligation Debt

20062007200820092010
Municipality00000
Pop. Group16214915215889
Statewide495478456455449






Municipal Population Group: 2,500 to 4,999






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Analysis of Revenue

20062007200820092010
Property Tax$430463565572549
Utility414446418386398
Sales Tax209215218184155
Sales & Services9910610210295
Intergovernmental120165294285231
Debt Proceeds26278503255
Other Miscellaneous154162244178108
Total$1,4521,8351,8911,7391,591

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Analysis of Revenue for Fiscal 2010











2010
2010
CategoryRevenue
Per Capita
Property Tax$2,909,173
$549
Water/Sewer0
0
Electric2,110,491
398
Other Utilities0
0
Sales Tax826,600
155
Sales & Services503,889
95
Intergovernment1,222,834
231
Debt Proceeds291,931
55
Miscellaneous570,711
108
Total$8,435,629
$1,591





Municipal Population Group: No Electric 2,500 to 9,999





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Analysis of Expenditures by Function for Fiscal 2010











2010
2010
CategoryExpenditures
Per Capita
General Government$978,917
$185
Water/Sewer0
0
Electric2,137,047
403
Other Utilities0
0
Debt Service273,596
52
Transportation758,013
143
Public Safety3,420,525
645
Other1,186,937
224
Total$8,755,035
$1,652





Municipal Population Group: No Electric 2,500 to 9,999





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Analysis of Expenditures by Object for Fiscal 2010






2010
2010
CategoryExpenditures
Per Capita
Salaries & Wages$3,361,412
$634
Water/Sewer Capital0
0
Electric Capital207,648
39
Other Capital831,477
157
Other Operating4,354,498
822
Total$8,755,035
$1,652





Municipal Population Group: No Electric 2,500 to 9,999






Last Updated 5/4/2011 8:10:15 PM