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 Go to top of page			2009	2008	2007	2006	2005	2004
	Revenues by Source
		Property Tax	$2,732,778	2,592,350	2,051,177	1,813,099	1,693,859	1,676,332
		Utility	1,842,238	1,917,089	1,977,631	1,746,469	1,504,791	1,747,127
		Sales Tax	883,306	999,970	955,491	878,540	759,524	692,760
		Sales & Services	463,845	443,997	441,876	386,681	379,276	355,298
		Intergovernmental	1,361,076	1,686,887	731,333	505,145	449,818	954,713
		Debt Proceeds	388,100	135,685	1,086,595	66,198	166,225	-
		Other Miscellaneous	633,077	899,536	894,418	723,349	500,528	398,236
		Total	$8,304,420	8,675,514	8,138,521	6,119,481	5,454,021	5,824,466

	Expenditures by Function
		Utility	$2,070,225	2,061,305	2,533,996	1,644,508	1,578,733	1,511,520
		Debt Service	321,874	250,881	154,884	165,007	149,522	165,066
		Transportation	687,283	901,618	666,089	404,068	483,600	561,840
		General Government	730,497	732,571	605,058	490,444	472,967	420,143
		Public Safety	3,439,972	3,029,591	2,595,501	2,283,698	2,059,766	1,595,059
		Other	1,067,404	2,808,504	887,039	645,662	556,305	561,359
		Total	$8,317,255	9,784,470	7,442,567	5,633,387	5,300,893	4,814,987

	Expenditures by Object
		Salaries & Wages	$3,215,487	3,004,128	2,671,478	2,416,153	2,177,364	1,871,761
		Capital Outlay	975,568	2,687,405	1,449,587	485,855	623,993	227,915
		Other Operating + Debt Service	4,126,200	4,092,937	3,321,502	2,731,379	2,499,536	2,715,311
		Total	$8,317,255	9,784,470	7,442,567	5,633,387	5,300,893	4,814,987


	Per Capita Revenues by Source
		Property Tax	$572	565	463	430	417	438
		Utility	386	418	446	414	371	456
		Sales Tax	185	217	214	208	187	181
		Sales & Services	97	97	100	92	93	93
		Intergovernmental	285	368	165	120	111	249
		Debt Proceeds	81	30	245	16	41	-
		Other Miscellaneous	133	196	202	172	123	104
		Total	$1,739	1,891	1,835	1,452	1,343	1,521

	Per Capita Expenditures by Function
		Utility	$433	449	571	390	389	395
		Debt Service	67	55	35	39	37	43
		Transportation	144	197	150	96	119	147
		General Government	154	160	138	117	117	109
		Public Safety	720	660	585	542	507	416
		Other	223	612	200	153	137	147
		Total	$1,741	2,133	1,679	1,337	1,306	1,257

	Per Capita Expenditures by Object
		Salaries & Wages	$673	655	602	573	536	489
		Capital Outlay	204	586	327	115	154	60
		Other Operating	864	892	750	649	616	708
		Total	$1,741	2,133	1,679	1,337	1,306	1,257

	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
		Number of Municipalites in Group	119	117	120	119	116	114
		Average Population In Group	4,614	4,782	4,848	4,820	4,759	4,871
		Town of Aberdeen Population	4,776	4,587	4,434	4,214	4,060	3,830
	Group Average Per Capita Revenues by Source
		Property Tax	345	342	312	306	296	284
		Utility	313	319	316	326	307	292
		Sales Tax	140	162	158	154	146	140
		Sales & Services	86	82	79	74	70	68
		Intergovernmental	184	184	176	160	165	184
		Debt Proceeds	212	176	109	95	65	77
		Other Miscellaneous	105	127	161	126	110	97
		Total	1,385	1,392	1,311	1,241	1,159	1,142

	Group Average Per Capita Expenditures by Function
		Utility	415	381	334	305	290	305
		Debt Service	101	105	97	98	101	104
		Transportation	95	113	112	112	105	100
		General Government	185	172	160	156	154	159
		Public Safety	317	325	312	280	268	261
		Other	218	235	237	209	218	199
		Total	1,331	1,331	1,252	1,160	1,136	1,128

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	430	425	408	390	385	359
		Capital Outlay	320	287	254	205	179	208
		Other Operating	581	619	590	565	572	561
		Total	1,331	1,331	1,252	1,160	1,136	1,128


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$5,547,393	5,775,569	4,831,379	4,178,557	3,702,456	3,582,931
	General Fund expenditures		5,880,531	5,647,638	4,761,314	3,988,879	3,722,160	3,303,467
	Operating transfers in		21,672	21,097	21,097	21,097	21,097	22,522
	Operating transfers out		-	500,000	-	-	-	-
	Capital leases and installment purchase proceeds		388,100	135,685	86,595	-	166,225	-
	Other items		-	-	-	66,198	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		76,634	(215,287)	177,757	276,973	167,618	301,986

	Fund balance available (FBA):
		In dollars	$2,182,191	1,948,326	2,130,918	2,141,650	1,931,222	1,757,372
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	39.73	32.41	45.58	53.69	54.31	53.20
		Group weighted average FBA %	70.08	65.07	64.31	62.32	62.21	61.38
		State weighted average Non-Electric Group	37.77	36.63	37.38	37.38	36.82	36.42
		State weighted average FBA %	37.00	36.34	36.55	36.96	36.78	36.35


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$2,684,235	2,872,562	2,831,788	3,204,624	3,060,149	3,066,149
		Quick ratio	12.89	20.57	12.98	20.51	19.15	24.40
		Net income	(92,734)	183,632	273,883	165,070	(6,349)	511,047
		Cashflow from operations	(12,283)	129,254	368,106	340,949	184,327	291,900
		Depreciation & Amortization Expense	336,071	311,363	319,026	316,321	274,461	271,411



Cash, Investments and Financing Go to top of page			2009	2008	2007	2006	2005	2004

		Population at July 1st of the Previous Year	4,776	4,587	4,434	4,214	4,060	3,830
		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
		Cash &Investments	$4,966,149	4,897,855	5,816,709	5,257,440	4,935,523	4,726,758
		Investment Earnings	102,537	222,188	252,675	180,315	88,615	68,084
		Tax Rate Equivalent	0.0161	0.0370	0.0602	0.0438	0.0229	0.0179
		Tax Rate Equivalent Group weighted average	0.0129	0.0296	0.0439	0.0322	0.0212	0.0115
		Tax Rate Equivalent Statewide weighted average	0.0133	0.0524	0.0920	0.0573	0.0415	0.0340
		Latest year of Revaluation		2007	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	$635,317,856	600,764,380	419,383,009	411,764,055	386,897,562	379,703,074
		Tax Rate	0.4300	0.4300	0.4500	0.4300	0.4300	0.4800
		Tax Rate Group weighted average	0.2710	0.2682	0.3126	0.3191	0.3626	0.3759
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	94.12	100.00	89.66	97.16	100.00	100.00
		Assessment -to-Sales Ratio Group weighted average	92.21	90.92	83.47	91.52	85.31	89.22
		Assessment -to-Sales Ratio Statewide	90.81	88.52	88.41	92.28	92.35	92.18
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$675,008,347	600,764,380	467,748,170	423,799,974	386,897,562	379,703,074
		EffectiveTax Rate	0.4047	0.4300	0.4035	0.4178	0.4300	0.4800
		Group weighted average Effective Tax Rate	0.2499	0.2438	0.2610	0.2921	0.3093	0.3354
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	99.05	98.99	98.84	98.88	98.85	98.75
		Percent Collected Group weighted average	97.20	96.72	96.76	96.72	96.85	96.72
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	99.61	99.74	99.71	99.76	99.59	99.63
		Percent Collected Excluding Motor Vehicles Group weighted average	97.55	98.08	98.00	98.08	97.96	98.15
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.31	98.65	98.59	98.61	98.36	98.39
		Percent Collected Motor Vehicles Only	90.70	88.89	89.07	89.56	89.90	87.77
		Percent Collected Motor Vehicles Only Group weighted average	85.15	85.75	86.04	86.22	85.87	85.65
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	16,125	26,066	23,728	20,254	19,295	20,730
		Tax Rate Equivalent	0.0025	0.0043	0.0057	0.0049	0.0050	0.0055
		Dominant County: Moore
	Debt Information
		Population Group	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 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 Debt	0	0	0	0	0	0
		Total General Obligation Debt	0	0	0	0	0	0
		Per Capita	$0	0	0	0	0	0
		Total Per Capita for the Population Group	158	152	149	162	162	159
		Total Per Capita Statewide	455	456	478	495	505	548
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1078%	0.1101%	0.1223%	0.1565%	0.1724%	0.1878%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.3909%	0.4131%	0.4706%	0.5275%	0.5588%	0.6442%
		Total Authorized but not Issued General Obligation Debt

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$0	0	0	0	0	0
		--General Government	866,667	974,797	1,079,803	116,391	151,298	184,578
		Total*	$866,667	974,797	1,079,803	116,391	151,298	184,578
		* 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 Go to top of page
Line	Section	Description	2009	2008	2007	2006	2005	2004
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		4,776	4,587	4,434	4,214	4,060	3,830

1A	Non GASB34	General Fund Assets
1B	FISCAL	General Fund Liabilities
2A	SUMMARY	Debt-service Assets
2B		Debt service Liabilities
3A		Enterprise Assets
3B		Enterprise Liabilities
4A		Internal Service Assets
4B		Internal service Liabilities
5A		Special Revenue Assets
1.5A	GASB34	Governmental Activities Assets	8,234,217	8,098,029	7,144,302	5,591,454	5,461,108	5,260,481
1.5B	FISCAL	Governmental Activities Liabilities	1,796,254	1,719,982	1,632,960	617,371	737,078	604,169
3.5A	SUMMARY	Business Type Activities Assets	8,655,146	8,667,138	8,573,319	8,222,314	8,061,594	8,056,077
3.5B		Business Type Activities Liabilties	256,614	175,872	265,685	188,563	192,913	205,504
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
5B		Special Revenue Liabilities
6A		Trust & Agency Assets
6B		Trust & Agency Liabilities
7A		Capital Project Assets
7B		Capital Project Liabilities
8A		General Fixed Assets
9B		General Long term debt - Liabilities
10	PART 2	Current collections of unit-wide levy	2,700,751	2,562,024	2,024,022	1,786,918	1,668,338	1,642,373
11	TAX	Current collection of special tax districts	75,217	72,351	65,698	63,873	64,623	66,568
12	REVENUES	Prior years' levy collections	15,697	16,678	16,320	15,713	16,070	21,846
13		Penalties and interest	16,330	13,648	10,835	10,468	9,451	12,113
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax	1,381
16		1% Local government sales and use tax	377,791	396,121	379,283	369,694	332,867	289,461
17		1/2% Local government sales and use taxes (Article 40)	198,980	212,502	202,530	174,429	145,401	137,809
18		1/2% Local government sales and use taxes (Article 42)	196,728	210,484	200,624	172,836	144,036	136,402
18.5		1/2% Local government sales and use taxes (Article 44)	109,807	180,863	173,054	161,581	137,220	129,088
19		Licenses Privilege						12,822
19.1		Privilege - Occupational & business licensing & permit taxes	25,673	21,685	21,766	20,167	17,934
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV	11,258	10,017	42,692	71,312	66,177	56,319
23		Local occupancy tax
24		Prepared food tax
25		911 charges
26		Gross Receipts Tax on Short Term Vehicles Leases
27	FEDERAL	FEDERAL Payment in lieu of taxes
28	INTERGOV	Equitable sharing of Federally forfeited property
29	REVENUES	General government
30		Public safety						75,890
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax
34		Housing/community development	291,865	366,302	46,472			432,383
35		All Other
36		Human services: Health, mental health, hospitals
37		All other
38		Culture and recreation
39	STATE	State Payment in Lieu of Taxes
40	INTERGOV	Controlled substance tax
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues	56,398		11,762	31,280	47,783	47,783
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	425,798	433,242	319,818	253,182	228,599	237,266
45		Beer and Wine tax	20,600	20,425	19,042	17,951	16,953	16,002
46		Powell Bill	161,821	250,957	151,163	148,167	144,488	126,394
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	12,056	12,544	14,583	9,111	8,640	7,963
51		General Government
52		Public safety	183,021	262,934	168,493	45,454	3,355	11,032
53		Transportation - Streets
54		Transportation - All other
55		Environmental protection	50,000
56		Econ. & Phys. Dev. - Housing/Comm. Dev.
57		Econ. & Phys. Dev. - All Other
58		Human Services: Health, mental health, hospitals
59		All Other
60		Culture and recreation	159,517
61	LOCAL	LOCAL Payment in lieu of taxes
62	INTERGOV	General government
63	REVENUES	Public safety
64		Transportatin - Streets
65		Transportation - All other
66		Environmental protection
67		Economic and physical development
68		Human Services: Health, Mental Health & Hosp
69		Human Services: All Other
70		Culture and recreation		340,483
71	PERMITS	Building permits	187,436	188,230	197,358	224,520	141,415	96,878
72	& FEES	Inspection fees
72.1		Amusements licensing and permit taxes
73		Other permits	21,110	24,850	27,135	31,062	10,976	8,224
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties	207,219	215,725	199,825	164,692	174,305	157,749
76		Airport
77		Fire protection charges
78		Solid waste	221,114	211,866	202,833	195,018	186,778	182,041
79		Ambulance and rescue squad charges
80		Cemeteries
81		Recreation service revenues	35,512	16,406	39,218	26,971	18,193	15,508
82		Library service revenues
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services
86	UTILITY	Water and sewer charges	1,842,238	1,917,089	1,977,631	1,746,469	1,504,791	1,747,127
87	REVENUES	Electric charges
88		Gas charges
88.1		Storm Water Fees
89	MISC.	On bond proceeds
90	REVENUES	On general and all other funds	102,537	222,188	252,675	180,315	88,615	68,084
91		Special assessments
92		Private contribution and donations
93		Sales of materials and fixed assets	4,120				35,425	2,457
94		Sales of real property		16,098	2,628	7,116
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge	53,514	113,300	49,714	15,130	7,290	9,734
97		ABC profit distribution
98		Other miscellaneous revenues	152,212	230,817	234,752	109,854	68,073	77,150
99		Proceeds of the sale of bonds and notes			1,000,000
100		Proceeds of capital leases and installment purchases	388,100	135,685	86,595	66,198	166,225
101		Other
102	NON-REV	Supplemental schools taxes - current levy collections
103	RECEIPTS	Prior years' levy collections
104		Tax collections for units other than reporting unit
105		Utilities customers' deposits
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries
109B	GENERAL	Governing body - All other Direct	20,085	23,262	19,797	22,205	17,793	20,617
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	220,512	192,528	164,873	150,331	140,026	125,014
110B		Administration - All other Direct	18,334	25,529	37,428	38,774	65,039	-18,150
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures	32,885	7,833				13,840
111A		Elections (cost of) - Salaries
111B		Elections (cost of) - All other Direct
111C		Elections (cost of) - Construction
111D		Elections (cost of) - Land, Equipment and Existing Structures
112A		Finance - Salaries	115,821	91,473	82,942	78,225	74,268	88,079
112B		Finance - All other Direct	122,304	103,010	91,927	86,711	85,229	86,581
112C		Finance - Construction
112D		Finance - Land, Equipment. and Existing Structures
113A		Taxes - Salaries
113B		Taxes - All other Direct
113C		Taxes - Construction
113D		Taxes - Land, Equipment, and Existing Structures
114A		Legal - Salaries
114B		Legal - All other Direct
114C		Legal - Construction
114D		Legal - Land, Equipment, and Existing Structures
115A		Public Buildings - Salaries
115B		Public Buildings - All other Direct	156,869	265,184	178,348	75,217	67,719	56,222
115C		Public Buildings - Construction
115D		Public Buildings - Land, Equipment, and Existing Structures
116A		Court Facilities - Salaries
116B		Court Facilities - All other Direct
116C		Court Facilities - Construction
116D		Court Facilities - Land, Equipment, and Existing Structures
117A		Central Facilites - Salaries
117B		Central Facilities - All other Direct
117C		Central Facilites - Construction
117D		Central Facilites - Land, Equipment, and Existing Structures
118A		General Government All Other - Salaries
118B		General Government All Other - All other Direct	43,687	23,752	29,743	38,981	22,893	47,940
118C		General Government All Other - Construction
118D		General Government All Other - Land, Equipment, and Existing Structures
119A	PUBLIC	Police and Communications - Salaries	1,058,509	1,045,629	951,199	896,460	774,339	705,000
119B	SAFETY	Police and Communications - All other Direct	514,434	477,637	433,009	402,301	326,686	306,662
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures	86,493	130,329	171,424	125,152	242,118	950
120A		Emergency Communications - Salaries
120B		Emergency Communications - All other Direct
120C		Emergency Communications - Construction
120D		Emergency Communications - Land, Equipment and Existing Structures
121A		Emergency Management - Salaries
121B		Emergency Management - All other Direct
121C		Emergency Managment - Construction
121D		Emergency Management - Land, Equipment, and Existing Structures
122A		Fire - Salaries	606,699	552,021	423,106	304,143	275,374	178,949
122B		Fire - All other Direct	383,379	364,980	290,989	198,473	202,029	181,430
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures	310,774	168,003	24,856	73,433	8,638	15,800
123A		Inspectors - Salaries	208,691	166,230	171,525	161,402	122,150	115,805
123B		Inspectors - All other Direct	194,415	72,042	82,799	77,119	69,456	58,542
123C		Inspectors - Construction
123D		Inspectors - Land, Equipment, and Existing Structures	10,629				3,086
124A		Rescue Units - Salaries
124B		Rescue Units - All other Direct
124C		Rescue Units - Construction
124D		Rescue Units - Land, Equipment, and Existing Structures
125A		Animal Control - Salaries
125B		Animal Control - All other Direct
125C		Animal Control - Construction
125D		Animal Control - Land, Equipment, and Existing Structures
126A		Public Safety All Other - Salaries
126B		Public Safety All Other - All other Direct
126C		Public Safety All Other - Construction
126D		Public Safety All Other - Land, Equipment, and Existing Structures
127A	TRANSPOR	Traffic Engineering - Salaries
127B	TATION	Traffic Engineering - All other Direct	74,360	66,907	66,123	63,719	66,050	58,603
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Land, Equipment, and Existing Structures
128A		Streets and Highways - Salaries	250,937	214,838	190,102	178,916	186,854	152,096
128B		Streets and Highways - All other Direct	225,726	166,056	154,331	139,957	137,179	214,469
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures	38,835
129A		Street Cleaning - Salaries
129B		Street Cleaning - All other Direct
129C		Street Cleaning - Construction
129D		Street Cleaning - Land, Equipment, and Existing Structures
130A		State Street Aid Allocation - Powell Bill - Salries
130B		State Street Aid Allocation - Powell Bill - All other Direct	97,425	453,817	255,533	21,476	8,489	10,969
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures					85,028	125,703
131A		Parking Facilities - Salaries
131B		Parking Facilities - All other Direct
131C		Parking Facilities - Construction
131D		Parking Facilites - Land, Equipment, and Existing Structures
132A		Mass Transit - City - Salaries
132B		Mass Transit - City - All other Direct
132C		Mass Transit - City - Construction
132D		Mass Transit - City - Land, Equipment, and Existing Structures
133B		Mass Transit - Private - All other Direct only
134A		Airport - Salaries
134B		Airport - All other Direct
134C		Airport - Construction
134D		Airport - Land, Equipment, and Existing Structures
135A		Transportation - All Other - Salaries
135B		Transportation - All Other - All other Direct
135C		Transportation - All Other - Construction
135D		Transportation - All Other - Land, Equipment, and Existing Structures
136A	ENVIRON	Solid Waste - Salaries	150,658	153,993	140,868	149,679	150,014	142,346
136B	MENTAL	Solid Waste - All other Direct	236,340	258,415	178,384	175,908	166,130	240,516
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures		8,584	125,606
137A		Drainage and Watershed - Salaries
137B		Drainage and Watershed - All other Direct
137C		Drainage and Watershed - Construction
137D		Drainage and Watershed - Land, Equipment, and Existing Structures
138A		Cemeteries - Salaries
138B		Cemeteries - All other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures
139A		Environmental Protection - All Other - Salaries
139B		Environmental Protection - All Other - All other Direct
139C		Environmental Protection - All Other - Construction
139D		Environmental Protection All Other - Land, Equipment, and Existing Structures
140A	ECONOMIC	Planning and Zoning - Salaries
140B	& PHYSICAL	Planning and Zoning - All other Direct
140C	DEVELOP	Planning and Zoning - Construction
140D		Planning and Zoning - Land, Equipment, and Existing Structures
141A		Economic Development - Salaries
141B		Economic Development - All other Direct
141C		Economic Development - Construction
141D		Economic Development - Land, Equipment, and Existing Structures
142A		Community Development - Salaries
142B		Community Development - All other Direct
142C		Community Development - Construction	308,965	371,745	41,029
142D		Community Development - Land, Equipment, and Existing Structures
143A		Housing and Urban Renewal - Salaries
143B		Housing and Urban Renewal - All other Direct
143C		Housing and Urban Renewal - Construction
143D		Housing and Urban Renewal - Land, Equipment, and Existing Structures
144A		Special Employment Programs (JTPA) - Salaries
144B		Special Employment Programs (JTPA) - All other Direct
144C		Special Employment Programs (JTPA) - Construction
144D		Special Employment Programs (JTPA) - Land, Equipment, and Existing Structures
145A		Economic and Physical Development - All Other - Salaries [A]
145B		Economic and Physical Development - All Other - All other Direct
145C		Economic and Physical Development - All Other - Construction
145D		Economic and Physical Development - All Other - Land, Equipment, and Existing Structures
146A	HUMAN	Health - Salaries
146B	SERVICES	Health - All other Direct
146C		Health - Construction
146D		Health - Land, Equipment, and Existing Structures
147A		Mental Health - Salaries
147B		Mental Health - All other Direct
147C		Mental Health - Construction
147D		Mental Health - Land, Equipment, and Existing Structures
148A		Social Services - Salaries
148B		Social Services - All other Direct
148C		Social Services - Construction
148D		Social Services - Land, Equipment, and Existing Structures
149B		Subsidies Paid: Hospitals - City Owned - All other Direct
150B		Subsidies Paid: Hospitals - Private Owned - All other Direct
151A		Other Human Services: Legal Aid - Salaries
151B		Other Human Services: Legal Aid - All other Direct
151C		Other Human Services: Legal Aid - Construction
151D		Other Human Services: Legal Aid - Land, Equipment, and Existing Structures
152A		Human Services - All Other - Salaries
152B		Human Services - All Other - All other Direct
152C		Human Services - All Other - Construction
152D		Human Services - All Other - Land, Equipment, and Existing Structures
153A	CULTURE	Recreation and Parks - Salaries	170,519	144,075	132,921	135,196	117,523	53,271
153B	RECREATION	Recreation and Parks - All other Direct	138,378	137,789	112,246	169,879	114,805	124,776
153C		Recreation and Parks - Construction	57,534	1,703,782	106,229
153D		Recreation and Parks - Land, Equipment, and Existing Structures	5,010	30,121	49,756	15,000	7,833	450
154A		Coliseum - Salaries
154B		Coliseum - All other Direct
154C		Coliseum - Construction
154D		Coliseum - Land, Equipment, and Existing Structures
155A		Museums - Salaries
155B		Museums - All other Direct
155C		Museums - Construction
155D		Museums - Land, Equipment, and Existing Structures
156A		Libraries - Salaries
156B		Libraries - All other Direct
156C		Libraries - Construction
156D		Libraries - Land, Equipment, and Existing Structures
157A		Culture and Recreation - All Other - Salaries
157B		Human Services - All Other - All other Direct
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	433,141	443,341	413,942	361,801	336,816	311,201
158B		Water and Sewer - All other Direct	1,512,641	1,350,956	1,189,367	1,010,437	964,627	1,129,147
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures	124,443	267,008	930,687	272,270	277,290	71,172
159A		Electric Power - Salaries
159B		Electric Power - All other Direct
159C		Electric Power - Construction
159D		Electric Power - Land, Equipment, and Existing Structures
160A		Natural Gas - Salries
160B		Natural Gas - All other Direct
160C		Natural Gas - Construction
160D		Natural Gas - Land, Equipment and Existing Structures
160.1A		Storm water salaries
160.1B		Storm water other operating
160.1C		Storm water contruction
160.1C		Storm water land, equipment and existing structures
161B	DEBT	Water and Sewer - Debt Service Interest Payments
161D	SERVICE	Water and Sewer - Debt Service Principal Payments
162B		Electric - Debt Service Interest Payments
162D		Electric - Debt Service Principal Payments
163B		Gas - Debt Service Interest Payments
163D		Gas - Debt Service Principal Payments
164B		School - Debt Service Interest Payments
164D		School - Debt Service Principal Payments
165B		Hospital - Debt Service Interest Payments
165D		Hospital - Debt Service Principal Payments
166B		All Other - Debt Service Interest Payments	49,314	50,373	12,320	12,704	14,255	19,712
166D		All Other - Debt Service Principal Payments	272,560	200,508	142,564	152,303	135,267	145,354
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit
168B	FRINGE	Fringe Benefits Unallocated - (B)
169B		Separation Allowance - Law Enforcement Officers -(B)
170B		Separation Allowance - Other Employees - (B)
171B		Supplemental Retirement Income Plan for Law Enforcement Officers - (B)	65,949	52,720	46,594	45,215	35,890	31,921
172B		Fringe Benefits Other - (B)
173A		Multi-County Library District, County, or Other Municipality Authority
173B	INTERGOV	Multi-County Library District, County, or Other Municipality (Item number)
173C	EXPEND	Multi-County Library District, County, or Other Municipality (Amount)
174A		General Governmental Actitivies shared with the County (County)
174B		General Governmental Actitivies shared with the County (Item number)
174C		General Governmental Actitivies shared with the County (Amount)
175A		Highways (Payments to State) (State)
175B		Highways (Payments to State) (Item number)
175C		Highways (Payments to State) (Amount)
176A		Others - Name of Payee #1
176B		Others - 1 (B)
176C		Others - 1 (C)
177A		Others - Name of Payee #2
177B		Others - 2 (B)
177C		Others - 2 (C)
178A		Others - Name of Payee #3
178B		Others - 3 (B)
178C		Others - 3 (C)
179	PART 6	Current Year Levy Excluding Motor Vehicles	2,559,631	2,413,044	1,876,118	1,645,982	1,555,123	1,538,004
180	OTHER	Current Year Levy Motor Vehicles Only	172,259	178,270	167,274	155,479	127,523	122,747
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	9,905	6,253	5,437	4,027	6,416	5,714
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	16,026	19,813	18,291	16,227	12,879	15,016
183		Percentage of Taxes Collected - Current Year All Property	99.05	98.99	98.84	98.88	98.85	98.75
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	99.61	99.74	99.71	99.76	99.59	99.63
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	90.7	88.89	89.07	89.56	89.90	87.77
186		Total Amount of Expenditures for Salaries and Wages to Unit's Own Personnal
187A		Capital Reserve or Available Funds - Schools - July 1, Previous Year
187B		Capital Reserve or Available Funds - Schools - June 30, Current Year
188A		Capital Reserve or Available Funds - Hospitals - July 1, Previous Year
188B		Capital Reserve or Available Funds - Hospitals - June 30, Current Year
189A	PART 7	Cash on Hand and in Bank, and Securities - Held in Debt Service Fund
189B	CASH &	Cash on Hand and in Bank, and Securities - Construction Bond Fund - Unexpended bond proceeds
189C	INVEST	Cash on Hand and in Bank, and Securities - All Other	4,966,149	4,897,855	5,816,709	5,257,440	4,935,523	4,726,758
190A	PART	Appropriations made during the fiscal year pursuant to subsections b (1- 7)
190B	8	Expenditures made during the fiscal year pursuant to subsections b (1- 7)
191		Investment in Property Acquired at any time under G.S. 158
192		Amount Expended during the fiscal year pursuant to subsections b (5) and b (7)
193		Amount of Tax Revenues taken into account under G.S.
194A	PART 9	Amounts - Total Revenues and other financing sources per audit	8,327,473	9,246,611	8,289,618	6,140,578	5,475,118	5,926,988
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in	21,672	571,097	151,097	21,097	21,097	102,522
194D		Amounts - Net Revenues per AFIR	8,305,801	8,675,514	8,138,521	6,119,481	5,454,021	5,824,466
		Calculated amount	8,305,801	8,675,514	8,138,521	6,119,481	5,454,021	5,824,466
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	8,338,927	10,355,567	7,593,664	5,654,484	5,321,990	4,917,509
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out	21,672	571,097	151,097	21,097	21,097	102,522
195D		Amounts Net Expenditures per AFIR	8,317,255	9,784,470	7,442,567	5,633,387	5,300,893	4,814,987
		Calculated amount	8,317,255	9,784,470	7,442,567	5,633,387	5,300,893	4,814,987
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Beth F. Wentland
951		Title of Official	Finance Officer
952		Date Certified	12/14/2009	12/19/2008	11/21/2007
953		Person to Contact	Beth F. Wentland
954		Title of Person to Contact	Finance Officer
955		Telephone Number	910-944-1115
956		Facsimile Number

Go to top of page Key Ratios and Operations Statistics of Water and Sewer Systems for
Town of Aberdeen

	2009	2008	2007	2006	2005	2004

Population	4,776	4,587	4,434	4,214	4,060	3,830
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	$0	0	0	0	0	0
Total Operating Revenues Per Capita	$0	0	0	0	0	0
Group Weighted Average Revenues Per Capita	0	27	0	14	6	9
State Weighted Average Revenues Per Capita	2	20	12	15	16	3

% to Total Operating Revenues
Operating Expenses	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	71.48%	#DIV/0!	135.40%	131.80%	154.69%
State Weighted Average	287.00%	89.94%	84.21%	104.54%	119.75%	338.51%

Operating Margin	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	28.52%	#DIV/0!	-35.40%	-31.80%	-54.69%
State Weighted Average	-187.00%	10.06%	15.79%	-4.54%	-19.75%	-238.51%

Operating Transfers In/(out)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	4.51%	#DIV/0!	-2.87%	-57.18%	24.81%
State Weighted Average	0.00%	-0.70%	-0.66%	-1.84%	-2.09%	5.70%

Net Income before capital contributions	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	296.26%	#DIV/0!	577.57%	1261.79%	829.88%
State Weighted Average	968.20%	480.53%	1193.75%	778.98%	531.01%	2097.68%

Key Ratios and Cash Flow

Quick Ratio	12.89	20.57	12.98	20.51	19.15	24.40
Group Weighted Average	3.20	3.12	3.26	3.67	3.54	4.02
State Weighted Average	2.81	2.96	2.90	2.82	1.82	2.76

Days Sales in Receivables	N/A	N/A	N/A	N/A	N/A	N/A
Group Weighted Average	#DIV/0!	54.1	#DIV/0!	60.6	119.9	110.9
State Weighted Average	47.3	60.7	42.6	87.6	97.7	61.5

Days Cash on Hand	0.0	0.0	0.0	0.0	-3,706.1	0.0
Group Weighted Average	-5.2	-334.0	-25.4	-158.6	-68.6	-170.4
State Weighted Average	-46.5	-344.5	-221.9	-343.5	-346.7	-208.8

Cash flow from Operations	-$12,283	129,254	368,106	340,949	184,327	291,900

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.49	0.49	#DIV/0!	0.96	0.56	1.19
State Weighted Average	27.79	3.77	5.74	3.82	2.36	3.93

Debt per Capita	0	0	0	0	0	0
Group Weighted Average	31	86	84	165	92	107
State Weighted Average	754	535	335	660	675	266

Capital Expenditures:	2009	2008	2007	2006	2005	2004
	$124,443	267,008	930,687	272,270	277,290	71,172

	2003	2002	2001	2000
	$83,351	146,767	141,837	288,446

Capital Contributions: Excluded from income above	$0	0	0	0	0	0


Operating Statistics

Estimated population of the areas served Water	0	0	5,838	NA	NA	NA
Estimated population of the areas served Sewer	0	0	4,670	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	436	0	421,623	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	244	225,725	188,153	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	0	402,688	421,623	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	0	192,655,000	188,153	NA	NA	NA

Ratio of Water Billed to Water Processed	0.00089		1.00000	NA	NA	NA
Ratio of Sewage Billed to Sewage Processed	0.00078	853.49430	1.00000	NA	NA	NA

Total Revenue from Water Sales	1	1,131,675	1,135,628	NA	NA	NA
Total Revenue from Sewage Sales	1	664,599	624,745	NA	NA	NA

Water Revenue per 1000 gallons of Sales			194.52347	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales			133.77837	NA	NA	NA

Group Average Sales per thousand Gallons Water	$40.43905	$1,510.62899	$1,842.80047	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$34.24740	$1,202.09823	$1,724.69791	NA	NA	NA

State Average Sales per thousand Gallons Water	$28.47236	$12,972.02948	$5,350.70834	NA	NA	NA
State Average Sales per thousand Gallons Sewage	$41.46915	$10,319.10819	$3,921.08643	NA	NA	NA

Residential Water Sales per thousand Gallons	$0.00000	3.31497	3.21193	NA	NA	NA
Residential Sewage Sales per thousand Gallons	$0.00000	0.00355	3.38445	NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits			5.56371	NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits			6.78834	NA	NA	NA

Total Water Sales per thousand gallons for Redistribution	$0.00000	0.00000	302,120.00000	NA	NA	NA
Total Sewage Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	NA	NA	NA

Financial Graphs and Comparisons

Analysis of Available Fund Balance: General Fund
Analysis of Property Tax Collection %
Analysis of General Obligation Debt
Analysis of Revenue (5 years)
Analyis of Revenue (most recent fiscal year)
Analysis of Expenditures by Function
Analysis of Expenditures by Object

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Analysis of Available Fund Balance: General Fund

	2005	2006	2007	2008	2009
Unit's FBA %	54.31%	53.69%	45.58%	32.41%	39.73%
Group average FBA %	62.21%	62.32%	64.31%	65.07%	70.08%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	62.21%	36.34%	37.00%

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

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2005 2006 2007 2008 2009

Municipality 98.85% 98.88% 98.84% 98.99% 99.05%

Pop. Group 96.85% 96.72% 96.76% 96.72% 97.20%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

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

	2005	2006	2007	2008	2009
Municipality	98.85%	98.88%	98.84%	98.99%	99.05%
Pop. Group	96.85%	96.72%	96.76%	96.72%	97.20%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

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

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2005 2006 2007 2008 2009

Municipality 0 0 0 0 0

Pop. Group 162 162 149 152 158

Statewide 505 495 478 456 455

Municipal Population Group: 2,500 to 4,999

	2005	2006	2007	2008	2009
Municipality	0	0	0	0	0
Pop. Group	162	162	149	152	158
Statewide	505	495	478	456	455

Municipal Population Group: 2,500 to 4,999

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2005 2006 2007 2008 2009

Property Tax $417 430 463 565 572

Utility 371 414 446 418 386

Sales Tax 187 208 214 217 185

Sales & Services 93 92 100 97 97

Intergovernmental 111 120 165 368 285

Debt Proceeds 41 16 245 30 81

Other Miscellaneous 123 172 202 196 133

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

	2005	2006	2007	2008	2009
Property Tax	$417	430	463	565	572
Utility	371	414	446	418	386
Sales Tax	187	208	214	217	185
Sales & Services	93	92	100	97	97
Intergovernmental	111	120	165	368	285
Debt Proceeds	41	16	245	30	81
Other Miscellaneous	123	172	202	196	133
Total	$1,343	1,452	1,835	1,891	1,739

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2009
2009

Category Revenue
Per Capita

Property Tax $2,732,778
$572

Water/Sewer 1,842,238
386

Electric 0
0

Other Utilities 0
0

Sales Tax 883,306
185

Sales & Services 463,845
97

Intergovernment 1,361,076
285

Debt Proceeds 388,100
81

Miscellaneous 633,077
133

Total $8,304,420
$1,739

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

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2009
2009

Category Expenditures
Per Capita

General Government $730,497
$154

Water/Sewer 2,070,225
433

Electric 0
0

Other Utilities 0
0

Debt Service 321,874
67

Transportation 687,283
144

Public Safety 3,439,972
720

Other 1,067,404
223

Total $8,317,255
$1,741

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

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $3,215,487
$673

Water/Sewer Capital 124,443
26

Electric Capital 0
0

Other Capital 851,125
178

Other Operating 4,126,200
864

Total $8,317,255
$1,741

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

Last Updated 6/11/2010 9:18:41 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$2,732,778	$572
Water/Sewer	1,842,238	386
Electric	0	0
Other Utilities	0	0
Sales Tax	883,306	185
Sales & Services	463,845	97
Intergovernment	1,361,076	285
Debt Proceeds	388,100	81
Miscellaneous	633,077	133
Total	$8,304,420	$1,739

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Aberdeen

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Aberdeen