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			2010	2009	2008	2007	2006	2005
	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 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	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	346	336	310	306	296
		Utility	318	315	313	317	332	313
		Sales Tax	123	144	160	159	152	147
		Sales & Services	84	82	78	76	71	66
		Intergovernmental	194	179	175	172	159	163
		Debt Proceeds	52	152	111	24	28	35
		Other Miscellaneous	118	157	179	229	189	134
		Total	1,226	1,375	1,352	1,287	1,237	1,154

	Group Average Per Capita Expenditures by Function
		Utility	413	414	370	332	305	290
		Debt Service	101	100	102	96	98	101
		Transportation	93	95	110	111	111	105
		General Government	178	185	168	159	156	157
		Public Safety	319	318	319	310	281	268
		Other	216	219	230	235	209	215
		Total	1,320	1,331	1,299	1,243	1,160	1,136

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	431	436	423	414	398	394
		Capital Outlay	345	342	300	270	224	203
		Other Operating	543	553	576	557	537	535
		Total	1,319	1,331	1,299	1,241	1,159	1,132


General Fund Go to top of page			2010	2009	2008	2007	2006	2005
	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 %	32.06	39.73	32.41	45.58	53.69	54.31
		Group weighted average FBA %	68.00	70.26	65.07	64.31	62.32	62.21
		State weighted average Non-Electric Group	39.13	37.89	36.65	37.39	37.38	36.82
		State weighted average FBA %	37.79	37.09	36.34	36.54	36.96	36.78


Enterprise Funds: Go to top of page
	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 ratio	12.34	12.89	20.57	12.98	20.51	19.15
		Net income	118,428	(92,734)	183,632	273,883	165,070	(6,349)
		Cashflow from operations	106,518	(12,283)	129,254	368,106	340,949	184,327
		Depreciation & Amortization Expense	330,749	336,071	311,363	319,026	316,321	274,461



Cash, Investments and Financing Go to top of page			2010	2009	2008	2007	2006	2005

		Population at July 1st of the Previous Year	5,301	4,776	4,587	4,434	4,214	4,060
		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
		Cash &Investments	$0	0	0	0	0	0
		Investment Earnings	0	0	0	0	0	0
		Tax Rate Equivalent	0.0000	0.0000	0.0000	0.0000	0.0000	0.0000
		Tax Rate Equivalent Group weighted average	0.0001	0.0007	0.0012	0.0012	0.0003	0.0003
		Tax Rate Equivalent Statewide weighted average	0.0013	0.0034	0.0069	0.0101	0.0080	0.0043
		Latest year of Revaluation	2007	0	2007	2003	2003	2003
		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 Rate	0.4300	0.4300	0.4300	0.4500	0.4300	0.4300
		Tax Rate Group weighted average	0.2417	0.2697	0.2669	0.3116	0.3191	0.3626
		Tax Rate State Wide	0.4060	0.4262	0.4238	0.4450	0.4321	0.4448
		Assessment -to-Sales Ratio	96.52	94.12	100.00	89.66	97.16	100.00
		Assessment -to-Sales Ratio Group weighted average	102.73	92.17	90.92	83.51	91.52	85.31
		Assessment -to-Sales Ratio Statewide	98.29	90.81	88.53	88.41	92.28	92.35
		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 Rate	0.4150	0.4047	0.4300	0.4035	0.4178	0.4300
		Group weighted average Effective Tax Rate	0.2483	0.2486	0.2427	0.2602	0.2921	0.3093
		Statewide weighted average Effective Tax Rate	0.3990	0.3870	0.3752	0.3934	0.3987	0.4108
		Percent Collected	99.1100	99.0500	98.9900	98.8400	98.8800	98.8500
		Percent Collected Group weighted average	96.69	95.41	95.81	96.70	96.72	96.85
		Percent Collected Statewide	97.61	97.36	97.56	97.58	97.55	97.42
		Percent Collected Excluding Motor Vehicles	99.67	99.61	99.74	99.71	99.76	99.59
		Percent Collected Excluding Motor Vehicles Group weighted average	97.44	97.55	98.06	97.99	98.08	97.96
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.30	98.31	98.65	98.59	98.61	98.36
		Percent Collected Motor Vehicles Only	89.68	90.70	88.89	89.07	89.56	89.90
		Percent Collected Motor Vehicles Only Group weighted average	85.63	85.23	85.75	86.04	86.22	85.87
		Percent Collected Motor Vehicles Only Statewide weighted average	86.89	86.67	86.74	86.71	86.80	87.31
		Tax Uncollected	173,166	182,164	184,523	172,711	159,506	133,939
		Tax Rate Equivalent	0.0258	0.0287	0.0307	0.0412	0.0387	0.0346
		Dominant County: Moore
	Debt Information
		Population Group	5,000 to 9,999	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	89	158	152	149	162	162
		Total Per Capita Statewide	449	455	456	478	495	505
		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	0.0700%	0.1078%	0.1101%	0.1223%	0.1565%	0.1724%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4104%	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 Government	800,000	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 Go to top of page
Line	Section	Description	2010	2009	2008	2007	2006	2005
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		5,301	4,776	4,587	4,434	4,214	4,060

1.5A	FISCAL	Governmental Activities Assets	7,962,307	8,234,217	8,098,029	7,144,302	5,591,454	5,461,108
1.5B	SUMMARY	Governmental Activities Liabilities	1,917,413	1,796,254	1,719,982	1,632,960	617,371	737,078
3.5A		Business Type Activities Assets	8,803,902	8,655,146	8,667,138	8,573,319	8,222,314	8,061,594
3.5B		Business Type Activities Liabilties	286,942	256,614	175,872	265,685	188,563	192,913
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	2,870,258	2,700,751	2,562,024	2,024,022	1,786,918	1,668,338
11.0	TAX	Current Collections of Special Tax Districts	65,047	75,217	72,351	65,698	63,873	64,623
12.0	REVENUES	Prior Years' Levy Collections	20,972	15,697	16,678	16,320	15,713	16,070
13.0		Penalties and Interest	17,943	16,330	13,648	10,835	10,468	9,451
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax	3,472	1,381
16.0		1% Local Government Option Sales Tax	401,559	377,791	396,121	379,283	369,694	332,867
17.0		1/2% Local Government Option Sales Tax (40)	204,945	198,980	212,502	202,530	174,429	145,401
18.0		1/2% Local Government Option Sales Tax (42)	196,615	196,728	210,484	200,624	172,836	144,036
18.5		1/2% Local Government Option Sales Tax (44)	23,481	109,807	180,863	173,054	161,581	137,220
19.0		Privilege Licenses	25,103	25,673	21,685	21,766	20,167	17,934
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses	14,043	11,258	10,017	42,692	71,312	66,177
23.0		Local Occupancy Tax
24.0		Prepared Food Tax
25.0		911 Charges
26.0		Gross Short Term lease and Rental Tax
27.0	FEDERAL	Payments In Lieu of Taxes - Federal
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General 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.	155,439	291,865	366,302	46,472
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
39.0	STATE	Payments In Lieu of Taxes - State
40.0	INTERGOV	Unauthorized Substance Tax
41.0	REVENUES	Transitional Hold Harmless	167,454	56,398		11,762	31,280	47,783
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 Tax	449,752	425,798	433,242	319,818	253,182	228,599
45.0		Beer and Wine Tax	7,320	20,600	20,425	19,042	17,951	16,953
46.0		Powell Bill	161,535	161,821	250,957	151,163	148,167	144,488
50.0		Court Fees - Facilities and Arrest Fees	15,357	12,056	12,544	14,583	9,111	8,640
51.0		General Government
52.0		Public Safety		183,021	262,934	168,493	45,454	3,355
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
61.0	LOCAL	Payments in Lieu of Taxes - Local
62.0	INTERGOV	General Government
63.0	REVENUES	Public Safety	265,977
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
71.0	PERMITS	Building Permits	127,763	187,436	188,230	197,358	224,520	141,415
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits	16,596	21,110	24,850	27,135	31,062	10,976
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties	203,044	207,219	215,725	199,825	164,692	174,305
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste	244,903	221,114	211,866	202,833	195,018	186,778
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries
81.0		Recreation Service Revenues	39,346	35,512	16,406	39,218	26,971	18,193
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
86.0	UTILITY	Water and Sewer Charges	2,110,491	1,842,238	1,917,089	1,977,631	1,746,469	1,504,791
87.0	REVENUES	Electric Charges
88.0		Gas Charges
88.1		Storm Water Fees
89.0	MISC.	Investment Earnings - Bond Proceeds
90.0	REVENUES	Investment Earnings - All Other Funds	26,867	102,537	222,188	252,675	180,315	88,615
91.0		Special Assessments
92.0		Private Contributions and Donations
93.0		Sales of Materials and Fixed Assets	18,988	4,120				35,425
94.0		Sale of Real Property			16,098	2,628	7,116
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge	48,900	53,514	113,300	49,714	15,130	7,290
97.0		ABC Profit Distribution
98.0		Other Miscellaneous Revenues	291,931	152,212	230,817	234,752	109,854	68,073
99.0		Proceeds of Sale of Bonds and Notes				1,000,000
100.0		Proceeds of Capital Leases/Install Purchases	244,000	388,100	135,685	86,595	66,198	166,225
101.0		Other
102.0	NON-REV	School - Current Levy Collections
103.0	RECEIPTS	Prior 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
109A	PART 4	Governing Body - Salaries & Wages
109B	GENERAL	Governing Body - Other Direct	27,245	20,085	23,262	19,797	22,205	17,793
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	192,271	220,512	192,528	164,873	150,331	140,026
110B		Administration - Other Direct	55,915	18,334	25,529	37,428	38,774	65,039
110C		Administration - Construction
110D		Administration - Purchase of P,P&E	6,717	32,885	7,833
111A		Elections - Salaries & Wages
111B		Elections - Other Direct
111C		Elections - Construction
111D		Elections - Purchase of P,P&E
112A		Finance - Salaries & Wages	135,805	115,821	91,473	82,942	78,225	74,268
112B		Finance - Other Direct	129,479	122,304	103,010	91,927	86,711	85,229
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 Direct	293,423	156,869	265,184	178,348	75,217	67,719
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 Direct	138,062	43,687	23,752	29,743	38,981	22,893
118C		Gen. Govt. All Other - Construction
118D		Gen. Govt. All Other - Purchase of P,P&E
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	1,136,570	1,058,509	1,045,629	951,199	896,460	774,339
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	560,990	514,434	477,637	433,009	402,301	326,686
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E	175,251	86,493	130,329	171,424	125,152	242,118
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 & Wages	635,567	606,699	552,021	423,106	304,143	275,374
122B		Fire - Other Direct	446,253	383,379	364,980	290,989	198,473	202,029
122C		Fire - Construction
122D		Fire - Purchase of P,P&E	32,145	310,774	168,003	24,856	73,433	8,638
123A		Inspectors - Salaries & Wages	229,199	208,691	166,230	171,525	161,402	122,150
123B		Inspectors - Other Direct	130,580	194,415	72,042	82,799	77,119	69,456
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
127A	TRANSPOR	Traffic Engineering - Salaries & Wages	63,394	74,360	66,907	66,123	63,719	66,050
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E	259,836	250,937	214,838	190,102	178,916	186,854
128A		Streets and Highways - Salaries & Wages	218,659	225,726	166,056	154,331	139,957	137,179
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 Direct	216,124	97,425	453,817	255,533	21,476	8,489
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
136A	ENVIRON	Solid Waste - Salaries & Wages	164,627	150,658	153,993	140,868	149,679	150,014
136B	MENTAL	Solid Waste - Other Direct	383,692	236,340	258,415	178,384	175,908	166,130
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E	126,770		8,584	125,606
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
140A	ECONOMIC	Planning & Zoning - Salaries & Wages
140B	& PHYSICAL	Planning & Zoning - Other Direct
140C	DEVELOP	Planning & 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 - Construction	218,339	308,965	371,745	41,029
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
146A	HUMAN	Health - Salaries & Wages
146B	SERVICES	Health - 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
153A	CULTURE	Recreation & Parks - Salaries & Wages	160,268	170,519	144,075	132,921	135,196	117,523
153B	RECREATION	Recreation & Parks - Other Direct	120,822	138,378	137,789	112,246	169,879	114,805
153C		Recreation & Parks - Construction		57,534	1,703,782	106,229
153D		Recreation & Parks - Purchase of P,P&E	12,419	5,010	30,121	49,756	15,000	7,833
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
158A	UTILITY	Water & Sewer - Salaries & Wages	425,052	433,141	443,341	413,942	361,801	336,816
158B		Water & Sewer - Other Direct	1,504,347	1,512,641	1,350,956	1,189,367	1,010,437	964,627
158C		Water & Sewer - Construction
158D		Water & Sewer - Purchase of P,P&E	207,648	124,443	267,008	930,687	272,270	277,290
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
161B	DEBT	Water & Sewer - Interest & Fees
161D	SERVICE	Water & 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 & Fees	46,866	49,314	50,373	12,320	12,704	14,255
166D		All Other - Principal	226,730	272,560	200,508	142,564	152,303	135,267
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement	73,970	65,949	52,720	46,594	45,215	35,890
172B		Fringe Benefits Other
173A	INTERGOV	Multi-Cnty Libr Dis,Cnty,Or Other - Recipient
173B	EXPEND	Multi-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 vehicles	2,731,940.	2,559,631.00	2,413,044.00	1,876,118.00	1,645,982.00	1,555,123.00
180.0		Current year's levy -- Motor vehicles (only)	164,215.	172,259.00	178,270.00	167,274.00	155,479.00	127,523.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	8,951.	9,905.00	6,253.00	5,437.00	4,027.00	6,416.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	16,947	16,026	19,813	18,291	16,227	12,879
183.0	DATA	Percentage of Taxes Collected - All Property %	99.11	99.05	98.99	98.84	98.88	98.85
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	99.67	99.61	99.74	99.71	99.76	99.59
185.0		Percentage of Taxes Collected - Motor Vehicles %	89.68	90.70	88.89	89.07	89.56	89.90
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
189A	PART 7	Cash On Hand & in Bank - Debt Service
189B	CASH &	Cash On Hand & in Bank - Construction Bond
189C	INVEST	Cash On Hand & in Bank - All Other	4,472,684	4,966,149	4,897,855	5,816,709	5,257,440	4,935,523
190A	PART	Appropriations Made During FY - B(1) - B(7)
190B	8	Expenditures 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
194A	PART 9	Amount - Total Revenues	8,594,109	8,327,473	9,246,611	8,289,618	6,140,578	5,475,118
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In	155,008	21,672	571,097	151,097	21,097	21,097
194D		Amount - Net Revenues	8,439,101	8,305,801	8,675,514	8,138,521	6,119,481	5,454,021
		Calculated amount	8,439,101	8,305,801	8,675,514	8,138,521	6,119,481	5,454,021
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	8,910,043	8,338,927	10,355,567	7,593,664	5,654,484	5,321,990
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out	155,008	21,672	571,097	151,097	21,097	21,097
195D		Amount - Net Expenditures	8,755,035	8,317,255	9,784,470	7,442,567	5,633,387	5,300,893
		Calculated amount	8,755,035	8,317,255	9,784,470	7,442,567	5,633,387	5,300,893
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water				13,568
401B	Water /	Number of residential accounts billed Sewer				4,670
402A	Sewer	Amount processed and/or purchased in units Water	434	436		421,623
402B	Operations	Amount processed and/or purchased in units Sewer	244	244	225,725	188,153
403A		Total amount billed in units - Water			402,688	421,623
403B		Total amount billed in units - Sewer			192,655,000	188,153
404A		Of the total in 403A above how many units were Residential W			158,789	142,143
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 bulk	1	1	1,131,675	1,135,628
408A		Dollars related to 403A above		1	664,599	624,745
408B		Dollars related to 403B above			526,381	456,554
409A		Dollars related to 404A above			372,668	329,087
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 above	3,488	3,445	3,411
421A		Number of residential accounts billed - Water	2,646	2,616	2,558
421B		Number of residential accounts billed - Sewer	807	781	756
422A		Number of non-residential & bulk accounts billed - Water	569	569	550
422B		Number of non-residential & bulk accounts billed - Sewer	2	2	2	2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	Beth F. Wentland
951.0		Title	Finance Officer
952.0		Date	11/23/2010	12/14/2009	12/19/2008	11/21/2007	11/17/2006	11/22/2005
953.0		Contact	Beth F. Wentland
954.0		Title	Finance Officer
955.0		Phone	910-944-1115
956.0		Fax	910-944-9629
957.0		E-Mail:

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

	2010	2009	2008	2007	2006	2005

Population	5,301	4,776	4,587	4,434	4,214	4,060
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	$2,110,491	1,842,238	1,917,089	1,977,631	1,746,469	1,504,791
Total Operating Revenues Per Capita	$398	386	418	446	414	371
Group Weighted Average Revenues Per Capita	288	283	275	278	288	272
State Weighted Average Revenues Per Capita	306	290	293	293	286	262

% 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	12.34	12.89	20.57	12.98	20.51	19.15
Group Weighted Average	3.00	3.22	3.12	3.26	3.67	3.54
State Weighted Average	3.20	2.81	2.96	2.90	2.82	1.82

Days Sales in Receivables	8.0	111.0	111.7	135.3	134.1	135.4
Group Weighted Average	58.1	61.8	53.9	54.2	54.1	53.6
State Weighted Average	58.8	58.6	56.1	60.7	58.1	60.0

Days Cash on Hand	440.9	448.4	507.4	571.9	788.0	781.6
Group Weighted Average	389.6	441.3	485.2	520.4	454.6	443.8
State Weighted Average	526.9	479.1	507.5	565.1	514.1	479.7

Cash flow from Operations	$106,518	-12,283	129,254	368,106	340,949	184,327

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.29	0.28	0.24	0.26	0.24	0.25
State Weighted Average	0.60	0.56	0.57	0.55	0.52	0.54

Debt per Capita	0	0	0	0	6	0
Group Weighted Average	391	386	343	339	315	324
State Weighted Average	997	927	932	886	798	753

Capital Expenditures:	2010	2009	2008	2007	2006	2005
	$0	0	0	0	0	0

	2004	2003	2002	2001
	$71,172	83,351	146,767	141,837

Capital Contributions: Excluded from income above	$158,664	0	0	0	0	0


Operating Statistics

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

Number of Gallons of Water Processed (000) omitted	434	436	0	421,623	NA	NA
Number of Gallons of Sewage Processed (000) omitted	244	244	225,725	188,153	NA	NA

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

Ratio of Water Billed to Water Processed	0.00000	0.00089		1.00000	NA	NA
Ratio of Sewage Billed to Sewage Processed	0.00000	0.00078	853.49430	1.00000	NA	NA

Total Revenue from Water Sales	1	1	1,131,675	1,135,628	NA	NA
Total Revenue from Sewage Sales	0	1	664,599	624,745	NA	NA

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

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

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

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

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

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

Go to top of page

Analysis of Available Fund Balance: General Fund

	2006	2007	2008	2009	2010
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

Go to top of page

2006 2007 2008 2009 2010

Municipality 98.88% 98.84% 98.99% 99.05% 99.11%

Pop. Group 96.72% 96.70% 95.81% 95.41% 96.69%

Statewide 97.55% 97.58% 97.56% 97.36% 97.61%

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

	2006	2007	2008	2009	2010
Municipality	98.88%	98.84%	98.99%	99.05%	99.11%
Pop. Group	96.72%	96.70%	95.81%	95.41%	96.69%
Statewide	97.55%	97.58%	97.56%	97.36%	97.61%

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

Go to top of page

2006 2007 2008 2009 2010

Municipality 0 0 0 0 0

Pop. Group 162 149 152 158 89

Statewide 495 478 456 455 449

Municipal Population Group: 2,500 to 4,999

	2006	2007	2008	2009	2010
Municipality	0	0	0	0	0
Pop. Group	162	149	152	158	89
Statewide	495	478	456	455	449

Municipal Population Group: 2,500 to 4,999

Go to top of page

2006 2007 2008 2009 2010

Property Tax $430 463 565 572 549

Utility 414 446 418 386 398

Sales Tax 209 215 218 184 155

Sales & Services 99 106 102 102 95

Intergovernmental 120 165 294 285 231

Debt Proceeds 26 278 50 32 55

Other Miscellaneous 154 162 244 178 108

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

	2006	2007	2008	2009	2010
Property Tax	$430	463	565	572	549
Utility	414	446	418	386	398
Sales Tax	209	215	218	184	155
Sales & Services	99	106	102	102	95
Intergovernmental	120	165	294	285	231
Debt Proceeds	26	278	50	32	55
Other Miscellaneous	154	162	244	178	108
Total	$1,452	1,835	1,891	1,739	1,591

Go to top of page

2010
2010

Category Revenue
Per Capita

Property Tax $2,909,173
$549

Water/Sewer 0
0

Electric 2,110,491
398

Other Utilities 0
0

Sales Tax 826,600
155

Sales & Services 503,889
95

Intergovernment 1,222,834
231

Debt Proceeds 291,931
55

Miscellaneous 570,711
108

Total $8,435,629
$1,591

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

Go to top of page

2010
2010

Category Expenditures
Per Capita

General Government $978,917
$185

Water/Sewer 0
0

Electric 2,137,047
403

Other Utilities 0
0

Debt Service 273,596
52

Transportation 758,013
143

Public Safety 3,420,525
645

Other 1,186,937
224

Total $8,755,035
$1,652

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

Go to top of page

2010
2010

Category Expenditures
Per Capita

Salaries & Wages $3,361,412
$634

Water/Sewer Capital 0
0

Electric Capital 207,648
39

Other Capital 831,477
157

Other Operating 4,354,498
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



	2010	2010
Category	Revenue	Per Capita
Property Tax	$2,909,173	$549
Water/Sewer	0	0
Electric	2,110,491	398
Other Utilities	0	0
Sales Tax	826,600	155
Sales & Services	503,889	95
Intergovernment	1,222,834	231
Debt Proceeds	291,931	55
Miscellaneous	570,711	108
Total	$8,435,629	$1,591

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