North Carolina
Department of State Treasurer
Financial Information
Town of Andrews

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

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The AFIR report that was received. 05/03/2011 has not been reviewed.

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	$0	472,543	457,460	490,914	377,759	397,010
		Utility	-	813,461	796,422	762,383	727,514	670,192
		Sales Tax	-	470,452	463,940	584,726	490,467	403,369
		Sales & Services	-	153,838	171,282	161,388	147,103	133,894
		Intergovernmental	-	247,734	172,552	200,999	219,514	325,963
		Debt Proceeds	-	2,975	16,537	7,180	4,997	-
		Other Miscellaneous	-	43,816	35,547	110,684	113,958	128,979
		Total	$0	2,204,819	2,113,740	2,318,274	2,081,312	2,059,407

	Expenditures by Function
		Utility	$0	716,538	699,603	810,852	715,293	789,245
		Debt Service	-	77,376	122,278	133,986	137,200	102,604
		Transportation	-	158,697	226,979	165,730	208,852	166,805
		General Government	-	275,329	265,035	217,518	228,126	213,305
		Public Safety	-	380,836	389,142	421,476	375,639	325,568
		Other	-	407,740	397,056	438,807	366,485	426,184
		Total	$0	2,016,516	2,100,093	2,188,369	2,031,595	2,023,711

	Expenditures by Object
		Salaries & Wages	$0	1,097,228	1,085,546	1,078,608	1,000,870	1,051,766
		Capital Outlay	-	172,847	274,840	326,254	236,764	179,630
		Other Operating + Debt Service	-	746,441	739,707	783,507	793,961	792,315
		Total	$0	2,016,516	2,100,093	2,188,369	2,031,595	2,023,711


	Per Capita Revenues by Source
		Property Tax	$0	246	239	257	200	215
		Utility	-	424	416	399	385	363
		Sales Tax	-	244	241	306	258	218
		Sales & Services	-	80	89	85	78	73
		Intergovernmental	-	129	90	105	116	177
		Debt Proceeds	-	2	9	4	3	-
		Other Miscellaneous	-	23	19	58	60	70
		Total	$0	1,148	1,103	1,214	1,100	1,116

	Per Capita Expenditures by Function
		Utility	$0	373	365	425	378	428
		Debt Service	-	40	64	70	73	56
		Transportation	-	83	118	87	110	90
		General Government	-	144	139	113	120	116
		Public Safety	-	198	203	221	199	176
		Other	-	212	207	230	194	231
		Total	$0	1,050	1,096	1,146	1,074	1,097

	Per Capita Expenditures by Object
		Salaries & Wages	$0	571	567	565	529	570
		Capital Outlay	-	90	143	171	125	97
		Other Operating	-	389	386	410	420	430
		Total	$0	1,050	1,096	1,146	1,074	1,097

	Population Group		No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
		Number of Municipalites in Group	96	100	101	101	103	103
		Average Population In Group	1,660	1,652	1,661	1,642	1,638	1,632
		Town of Andrews Population	1,913	1,920	1,916	1,909	1,892	1,845
	Group Average Per Capita Revenues by Source
		Property Tax	411	422	406	369	348	331
		Utility	429	436	423	430	399	379
		Sales Tax	152	178	201	195	180	172
		Sales & Services	81	76	80	77	71	71
		Intergovernmental	227	228	217	220	243	219
		Debt Proceeds	39	33	46	38	46	57
		Other Miscellaneous	115	162	261	203	273	141
		Total	1,454	1,535	1,634	1,532	1,560	1,370

	Group Average Per Capita Expenditures by Function
		Utility	479	531	572	461	487	425
		Debt Service	128	154	126	110	108	107
		Transportation	138	146	139	141	130	132
		General Government	204	216	265	200	222	193
		Public Safety	349	352	386	348	327	294
		Other	175	201	203	206	205	170
		Total	1,473	1,600	1,691	1,466	1,479	1,321

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	479	498	467	447	422	409
		Capital Outlay	270	327	514	332	400	308
		Other Operating	724	775	710	686	657	604
		Total	1,473	1,600	1,691	1,465	1,479	1,321


General Fund Go to top of page			2010	2009	2008	2007	2006	2005
	General Fund revenues		$1,251,588	1,338,389	1,297,032	1,426,593	1,241,737	1,158,309
	General Fund expenditures		1,362,930	1,202,563	1,308,033	1,239,298	1,176,374	1,140,749
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		32,000	32,000	32,000	32,000	42,000	30,176
	Capital leases and installment purchase proceeds		55,000	-	-	-	29,839	93,000
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		(88,342)	103,826	(43,001)	155,295	53,202	80,384

	Fund balance available (FBA):
		In dollars	$865,561	991,855	899,781	872,414	766,928	739,325
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	64.60	80.34	67.15	68.62	64.53	68.59
		Group weighted average FBA %	66.65	66.05	62.44	65.48	64.58	69.64
		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	$378,836	318,382	225,404	143,539	181,718	193,193
		Quick ratio	4.07	3.87	2.88	2.06	2.43	2.75
		Net income	(122,584)	(98,573)	(93,839)	(156,384)	(275,189)	(358,148)
		Cashflow from operations	105,003	128,358	150,027	65,501	77,492	(129,520)
		Depreciation & Amortization Expense	249,275	250,710	244,755	245,891	357,927	350,923



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

		Population at July 1st of the Previous Year	1,913	1,920	1,916	1,909	1,892	1,845
		Population Group	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
		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	0.0000	0.0000	0.0000	0.0004	0.0014	0.0000
		Tax Rate Equivalent Statewide weighted average	0.0013	0.0034	0.0069	0.0101	0.0080	0.0043
		Latest year of Revaluation	2008	0	2004	2004	2004	2004
		January 1, Prior Year Assessed Valuation	$125,410,265	124,118,558	90,824,990	81,954,468	87,807,016	83,210,115
		Tax Rate	0.3800	0.5200	0.5200	0.5200	0.4700	0.4700
		Tax Rate Group weighted average	0.2970	0.2983	0.2860	0.3424	0.3297	0.3306
		Tax Rate State Wide	0.4060	0.4262	0.4238	0.4450	0.4321	0.4448
		Assessment -to-Sales Ratio	115.04	98.20	63.24	74.80	81.88	96.86
		Assessment -to-Sales Ratio Group weighted average	97.69	86.77	88.94	79.96	85.71	86.82
		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	$109,014,486	126,393,644	143,619,529	109,564,797	107,238,661	85,907,614
		EffectiveTax Rate	0.4372	0.5106	0.3288	0.3890	0.3848	0.4552
		Group weighted average Effective Tax Rate	0.2901	0.2589	0.2544	0.2737	0.2826	0.2870
		Statewide weighted average Effective Tax Rate	0.3990	0.3870	0.3752	0.3934	0.3987	0.4108
		Percent Collected	0.0000	89.5300	89.1300	92.1000	88.2900	89.4100
		Percent Collected Group weighted average	95.50	95.99	96.86	97.18	96.94	96.84
		Percent Collected Statewide	97.61	97.36	97.56	97.58	97.55	97.42
		Percent Collected Excluding Motor Vehicles	0.00	90.77	91.71	94.43	91.15	89.19
		Percent Collected Excluding Motor Vehicles Group weighted average	96.00	96.67	97.78	98.01	97.76	97.85
		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	0.00	70.35	62.05	64.87	61.18	92.07
		Percent Collected Motor Vehicles Only Group weighted average	85.42	84.60	85.16	86.07	85.54	86.22
		Percent Collected Motor Vehicles Only Statewide weighted average	86.89	86.67	86.74	86.71	86.80	87.31
		Tax Uncollected	0	68,208	79,416	60,926	70,398	66,527
		Tax Rate Equivalent	0.0000	0.0550	0.0874	0.0743	0.0802	0.0800
		Dominant County: Cherokee
	Debt Information
		Population Group	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499
		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	256	265	277	294	297	306
		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	0.1838%	0.1750%	0.1852%	0.2336%	0.2606%	0.2847%
		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	0	0	0	0	0	0
		Total*	$0	0	0	0	0	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$229,403	244,697	268,324	291,951	315,577	339,204


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		1,913	1,920	1,916	1,909	1,892	1,845

1.5A	FISCAL	Governmental Activities Assets		2,577,921	2,536,987	2,504,292	2,343,204	2,281,140
1.5B	SUMMARY	Governmental Activities Liabilities		446,455	488,942	530,751	637,252	653,753
3.5A		Business Type Activities Assets		6,466,263	6,603,227	6,749,372	6,909,806	7,206,051
3.5B		Business Type Activities Liabilties		360,176	398,567	450,873	454,923	170,108
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy		414,148	434,960	429,972	354,415	344,914
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections		48,639	16,120	44,428	20,022	49,836
13.0		Penalties and Interest		9,756	6,380	16,514	3,322	2,260
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax
16.0		1% Local Government Option Sales Tax
17.0		1/2% Local Government Option Sales Tax (40)
18.0		1/2% Local Government Option Sales Tax (42)		470,452	463,940	584,726	490,467	403,369
18.5		1/2% Local Government Option Sales Tax (44)
19.0		Privilege Licenses		4,722	4,896	3,623	2,372	3,928
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses				3,145	6,275	5,548
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.
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
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		105,738	62,056	73,796	83,376	47,839
45.0		Beer and Wine Tax		8,605	8,794	8,549	8,882	8,082
46.0		Powell Bill		62,475	69,893	62,271	62,746	62,201
50.0		Court Fees - Facilities and Arrest Fees					3,373	13,419
51.0		General Government
52.0		Public Safety		15,780	12,167	13,615	13,077	12,788
53.0		Transportation - Streets
54.0		Transportation - All Other
55.0		Environmental Protection				42,436	42,436	85,761
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			2,190
61.0	LOCAL	Payments in Lieu of Taxes - Local		12,700	7,452	332	5,624	8,437
62.0	INTERGOV	General Government
63.0	REVENUES	Public Safety			10,000
64.0		Transportation - Streets
65.0		Transportation - All Other
66.0		Environmental Protection
67.0		Economic and Physical Development		42,436				87,436
68.0		Human Services - Health, Mental Hlt & Hosp
69.0		Human Services - All Other
70.0		Culture and Recreation				9,957	9,200
71.0	PERMITS	Building Permits
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits		300	150	525	575	575
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties		2,400	3,817	4,900	4,055	3,010
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste		126,814	134,762	132,791	124,460	109,949
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries		3,975	10,800	6,680	6,300	6,050
81.0		Recreation Service Revenues		20,218	21,539	16,239	11,290	14,039
82.0		Library Service Revenues		131	214	253	423	271
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		813,461	796,422	762,383	727,514	670,192
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		10,819	15,582	21,966	13,399	7,396
91.0		Special Assessments
92.0		Private Contributions and Donations		1,275	1,124	998	8,513	7,395
93.0		Sales of Materials and Fixed Assets
94.0		Sale of Real Property
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution		27,000	13,945	2,500	15,136	11,712
98.0		Other Miscellaneous Revenues		2,975	16,537	7,180	4,997
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases				68,495	59,063	93,000
101.0		Other
102.0	NON-REV	School - Current Levy Collections					354,415	344,914
103.0	RECEIPTS	Prior Years' Levy Collections						49,836
104.0		Tax Collections for Other Units
105.0		Utilities Customer's Deposits					17,755	17,755
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
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages		152,844	152,045	126,010	104,861	97,216
110B		Administration - Other Direct		121,060	111,149	91,508	115,940	116,089
110C		Administration - Construction
110D		Administration - Purchase of P,P&E		1,425	1,841		7,325
111A		Elections - Salaries & Wages
111B		Elections - Other Direct
111C		Elections - Construction
111D		Elections - Purchase of P,P&E
112A		Finance - Salaries & Wages
112B		Finance - Other Direct
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
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
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		280,468	262,215	271,933	247,609	243,515
119B	SAFETY	Police & Comm - Traffic Control - Other Direct		55,929	54,019	51,603	50,456	36,688
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E			19,575	40,162	45,632	17,821
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				3,196
122B		Fire - Other Direct		14,241	15,827	20,989	15,390	11,555
122C		Fire - Construction
122D		Fire - Purchase of P,P&E		9,648	7,949	5,692
123A		Inspectors - Salaries & Wages
123B		Inspectors - Other Direct
123C		Inspectors - Construction
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
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E		104,192	86,613	74,881	71,998	68,809
128A		Streets and Highways - Salaries & Wages		50,505	78,773	89,254	124,248	97,996
128B		Streets and Highways - Other Direct
128C		Streets and Highways - Construction		4,000	61,593	1,595	12,606
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
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E
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		72,000	68,761	67,763	62,935	56,372
136B	MENTAL	Solid Waste - Other Direct		34,537	35,847	36,703	36,188	27,380
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E			4,019		7,003	93,000
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		9,255	13,532	11,511	10,627	14,447
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		42,436		42,436	42,436
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
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		54,820	52,322	30,806	14,596	74,750
153B	RECREATION	Recreation & Parks - Other Direct		55,918	57,319	58,137	60,467	69,693
153C		Recreation & Parks - Construction
153D		Recreation & Parks - Purchase of P,P&E		23,778	36,312	86,159	36,305
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		101,540	94,237	90,873	84,500	77,839
156B		Libraries - Other Direct		13,456	9,707	12,389	11,428	12,703
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E			25,000	2,030
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		385,051	377,193	398,773	362,121	404,078
158B		Water & Sewer - Other Direct		301,683	290,472	296,344	297,277	385,167
158C		Water & Sewer - Construction
158D		Water & Sewer - Purchase of P,P&E		29,804	31,938	115,735	55,895
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		8,610	11,856	13,055	29,425	5,513
161D	SERVICE	Water & Sewer - Principal		37,114	67,069	71,217	57,440	31,321
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		1,783	4,043	5,624	6,476	23,358
166D		All Other - Principal		29,869	39,310	44,090	43,859	42,412
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		20,550	29,557	27,901	16,552	15,989
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	.	434,500.00	445,560.00	430,459.00	363,157.00	355,766.00
180.0		Current year's levy -- Motor vehicles (only)	.	28,093.00	42,467.00	36,962.00	38,252.00	28,086.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	.	40,115.00	36,949.00	23,964.00	32,146.00	38,441.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles		8,330	16,118	12,983	14,848	2,228
183.0	DATA	Percentage of Taxes Collected - All Property %	0.00	89.53	89.13	92.10	88.29	89.41
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	0.00	90.77	91.71	94.43	91.15	89.19
185.0		Percentage of Taxes Collected - Motor Vehicles %	0.00	70.35	62.05	64.87	61.18	92.07
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		1,559,817	1,391,784	1,303,747	1,207,599	1,177,094
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		2,204,819	2,113,740	2,318,274	2,081,312	2,059,407
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In
194D		Amount - Net Revenues		2,204,819	2,113,740	2,318,274	2,081,312	2,059,407
		Calculated amount		2,204,819	2,113,740	2,318,274	2,081,312	2,059,407
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures		2,016,516	2,100,093	2,188,369	2,031,595	2,023,711
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out
195D		Amount - Net Expenditures		2,016,516	2,100,093	2,188,369	2,031,595	2,023,711
		Calculated amount		2,016,516	2,100,093	2,188,369	2,031,595	2,023,711
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water
401B	Water /	Number of residential accounts billed Sewer				1,900
402A	Sewer	Amount processed and/or purchased in units Water		116,923	116,192
402B	Operations	Amount processed and/or purchased in units Sewer		66,190	65,502
403A		Total amount billed in units - Water		82,340	81,825
403B		Total amount billed in units - Sewer		60,724	60,094
404A		Of the total in 403A above how many units were Residential W		46,722	46,579
404B		Of the total in 403B above how many units were Residential S
405A		Of the total in 403 above, how many units were Outside Muni W
405B		Of the total in 403 above, how many units were Outside Muni S
406A		Of the total in 405A above how many units were Residential W
406B		Of the total in 405B above how many units were Residential S
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		485,366	482,335	498,868
408A		Dollars related to 403A above		237,760	235,294	289,244
408B		Dollars related to 403B above		276,662	274,931	397,413
409A		Dollars related to 404A above		102,239	101,176	144,680
409B		Dollars related to 404B above				245,150
410A		Dollars related to 405A above				1,486
410B		Dollars related to 405B above				238,323
411A		Dollars related to 406A above				1,486
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above		1,119	1,112
421A		Number of residential accounts billed - Water		674	667
421B		Number of residential accounts billed - Sewer		220	220
422A		Number of non-residential & bulk accounts billed - Water		191	191
422B		Number of non-residential & bulk accounts billed - Sewer		2	2	2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	William Green
951.0		Title	FINANCE OFFICER
952.0		Date
953.0		Contact	WILLIAM GREEN
954.0		Title	FINANCE OFFICER
955.0		Phone	828-321-3113
956.0		Fax	828-321-4159
957.0		E-Mail:

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

	2010	2009	2008	2007	2006	2005

Population	1,913	1,920	1,916	1,909	1,892	1,845
Population Group	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
Total Operating Revenues	$777,520	813,461	796,422	762,383	727,514	670,192
Total Operating Revenues Per Capita	$406	424	416	399	385	363
Group Weighted Average Revenues Per Capita	330	321	319	302	290	280
State Weighted Average Revenues Per Capita	306	290	293	293	286	262

% to Total Operating Revenues
Operating Expenses	119.12%	115.24%	114.56%	123.43%	139.84%	170.13%
Group Weighted Average	104.07%	106.58%	105.52%	106.56%	103.88%	102.64%
State Weighted Average	83.80%	88.94%	85.72%	81.18%	80.03%	84.59%

Operating Margin	-19.12%	-15.24%	-14.56%	-23.43%	-39.84%	-70.13%
Group Weighted Average	-4.07%	-6.58%	-5.52%	-6.56%	-3.88%	-2.64%
State Weighted Average	16.20%	11.06%	14.28%	18.82%	19.97%	15.41%

Operating Transfers In	4.12%	3.93%	4.02%	4.20%	5.77%	4.50%
Group Weighted Average	9.98%	5.97%	5.53%	3.13%	3.89%	4.67%
State Weighted Average	1.47%	1.12%	1.21%	1.12%	1.45%	1.59%

Operating Transfers Out	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	1.49%	6.71%	1.78%	2.63%	14.23%	0.66%
State Weighted Average	1.66%	2.70%	3.12%	1.85%	2.76%	2.79%

Net Income before capital contributions	-15.77%	-12.12%	-11.78%	-20.51%	-37.83%	-66.24%
Group Weighted Average	10.39%	-25.58%	23.38%	12.88%	9.73%	16.11%
State Weighted Average	12.99%	-9.68%	14.10%	18.23%	15.30%	15.64%

Key Ratios and Cash Flow

Quick Ratio	4.07	3.87	2.88	2.06	2.43	2.75
Group Weighted Average	3.37	3.10	2.84	3.25	3.58	3.48
State Weighted Average	3.20	2.81	2.96	2.90	2.82	1.82

Days Sales in Receivables	8.0	14.1	14.7	16.3	19.3	22.1
Group Weighted Average	55.2	44.7	49.4	48.8	43.4	43.8
State Weighted Average	58.8	58.6	56.1	60.7	58.1	60.0

Days Cash on Hand	247.9	209.6	168.1	123.0	146.7	118.9
Group Weighted Average	432.3	414.6	426.4	624.7	477.4	496.4
State Weighted Average	526.9	479.1	507.5	565.1	514.1	479.7

Cash flow from Operations	$105,003	128,358	150,027	65,501	77,492	-129,520

Debt to Equity	0.04	0.05	0.05	0.06	0.06	0.06
Group Weighted Average	0.24	0.26	0.28	0.27	0.28	0.27
State Weighted Average	0.60	0.56	0.57	0.55	0.52	0.54

Debt per Capita	130	145	165	200	204	224
Group Weighted Average	483	501	535	482	473	500
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
	$37,421	2,436,278	1,513,652	2,017,129

Capital Contributions: Excluded from income above	$0	0	0	0	0	85,761


Operating Statistics

Estimated population of the areas served Water	0	0	0	3,300	NA	NA
Estimated population of the areas served Sewer	0	0	0	1,900	NA	NA

Number of Gallons of Water Processed (000) omitted	0	116,923	116,192	0	NA	NA
Number of Gallons of Sewage Processed (000) omitted	0	66,190	65,502	0	NA	NA

Number of Gallons of Water Billed (000) omitted	0	82,340	81,825	0	NA	NA
Number of Gallons of Sewage Billed (000) omitted	0	60,724	60,094	0	NA	NA

Ratio of Water Billed to Water Processed		0.70422	0.70422		NA	NA
Ratio of Sewage Billed to Sewage Processed		0.91742	0.91744		NA	NA

Total Revenue from Water Sales	0	0	0	0	NA	NA
Total Revenue from Sewage Sales	0	237,760	235,294	289,244	NA	NA

Water Revenue per 1000 gallons of Sales				0.00000	NA	NA
Sewage Revenue per 1000 gallons of Sales				152.23368	NA	NA

Group Average Sales per thousand Gallons Water	$57.50679	$27.87923	$1,769.81984	$14,046.04813	NA	NA
Group Average Sales per thousand Gallons Sewage	$65.99734	$34.82867	$854.41571	$7,762.65881	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	5.92145	5.90247		NA	NA
Residential Sewage Sales per thousand Gallons	$0.00000	3.94152	3.94156		NA	NA

Water Sales per thousand Gallons outside Municipal Limits	$0.00000				NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits	$0.00000				NA	NA

Total Water Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	0.00000	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

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Analysis of Available Fund Balance: General Fund

	2006	2007	2008	2009	2010
Unit's FBA %	64.53%	68.62%	67.15%	80.34%	64.60%
Group average FBA %	64.58%	65.48%	62.44%	66.05%	66.65%
State average Electric/Non Electric Group FBA %	37.38%	37.39%	36.65%	37.89%	39.13%
State average FBA %	36.96%	36.54%	64.58%	37.09%	37.79%

Municipal Population Group: No Electric 1,000 to 2,499

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2005 2006 2007 2008 2009

Municipality 89.41% 88.29% 92.10% 89.13% 89.53%

Pop. Group 96.84% 96.94% 97.18% 96.86% 95.99%

Statewide 97.42% 97.55% 97.58% 97.56% 97.36%

Municipal Population Group: No Electric 1,000 to 2,499

	2005	2006	2007	2008	2009
Municipality	89.41%	88.29%	92.10%	89.13%	89.53%
Pop. Group	96.84%	96.94%	97.18%	96.86%	95.99%
Statewide	97.42%	97.55%	97.58%	97.56%	97.36%

Municipal Population Group: No Electric 1,000 to 2,499

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2006 2007 2008 2009 2010

Municipality 0 0 0 0 0

Pop. Group 297 294 277 265 256

Statewide 495 478 456 455 449

Municipal Population Group: 1,000 to 2,499

	2006	2007	2008	2009	2010
Municipality	0	0	0	0	0
Pop. Group	297	294	277	265	256
Statewide	495	478	456	455	449

Municipal Population Group: 1,000 to 2,499

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2005 2006 2007 2008 2009

Property Tax $215 200 257 239 246

Utility 363 385 399 416 424

Sales Tax 218 258 306 241 244

Sales & Services 73 78 85 89 80

Intergovernmental 177 116 105 90 129

Debt Proceeds 0 3 4 9 2

Other Miscellaneous 70 60 58 19 23

Total $1,116 1,100 1,214 1,103 1,148

	2005	2006	2007	2008	2009
Property Tax	$215	200	257	239	246
Utility	363	385	399	416	424
Sales Tax	218	258	306	241	244
Sales & Services	73	78	85	89	80
Intergovernmental	177	116	105	90	129
Debt Proceeds	0	3	4	9	2
Other Miscellaneous	70	60	58	19	23
Total	$1,116	1,100	1,214	1,103	1,148

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2009
2009

Category Revenue
Per Capita

Property Tax $472,543
$246

Water/Sewer 0
0

Electric 813,461
424

Other Utilities 0
0

Sales Tax 470,452
244

Sales & Services 153,838
80

Intergovernment 247,734
129

Debt Proceeds 2,975
2

Miscellaneous 43,816
23

Total $2,204,819
$1,148

Municipal Population Group: No Electric 1,000 to 2,499

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2009
2009

Category Expenditures
Per Capita

General Government $275,329
$144

Water/Sewer 0
0

Electric 716,538
373

Other Utilities 0
0

Debt Service 77,376
40

Transportation 158,697
83

Public Safety 380,836
198

Other 407,740
212

Total $2,016,516
$1,050

Municipal Population Group: No Electric 1,000 to 2,499

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $1,097,228
$571

Water/Sewer Capital 0
0

Electric Capital 29,804
16

Other Capital 143,043
75

Other Operating 746,441
389

Total $2,016,516
$1,050

Municipal Population Group: No Electric 1,000 to 2,499

Last Updated 5/4/2011 8:10:38 PM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$472,543	$246
Water/Sewer	0	0
Electric	813,461	424
Other Utilities	0	0
Sales Tax	470,452	244
Sales & Services	153,838	80
Intergovernment	247,734	129
Debt Proceeds	2,975	2
Miscellaneous	43,816	23
Total	$2,204,819	$1,148

Municipal Population Group: No Electric 1,000 to 2,499

North CarolinaDepartment of State TreasurerFinancial InformationTown of Andrews

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Andrews