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

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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	$472,543	457,460	490,914	377,759	397,010	330,001
		Utility	813,461	796,422	762,383	727,514	670,192	668,267
		Sales Tax	470,452	463,940	584,726	490,467	403,369	436,294
		Sales & Services	153,538	171,132	160,863	146,528	133,319	124,859
		Intergovernmental	247,734	172,552	210,956	228,714	325,963	345,404
		Debt Proceeds	-	-	68,495	59,063	93,000	24,421
		Other Miscellaneous	47,091	52,234	39,937	51,267	36,554	60,066
		Total	$2,204,819	2,113,740	2,318,274	2,081,312	2,059,407	1,989,312

	Expenditures by Function
		Utility	$716,538	699,603	810,852	715,293	789,245	756,389
		Debt Service	77,376	122,278	133,986	137,200	102,604	58,015
		Transportation	158,697	226,979	165,730	208,852	166,805	168,422
		General Government	275,329	265,035	217,518	228,126	213,305	179,470
		Public Safety	380,836	389,142	421,476	375,639	325,568	357,848
		Other	407,740	397,056	438,807	366,485	426,184	373,591
		Total	$2,016,516	2,100,093	2,188,369	2,031,595	2,023,711	1,893,735

	Expenditures by Object
		Salaries & Wages	$1,150,915	1,093,386	1,064,235	948,620	1,022,579	930,727
		Capital Outlay	68,655	188,227	251,373	164,766	110,821	128,175
		Other Operating + Debt Service	796,946	818,480	872,761	918,209	890,311	834,833
		Total	$2,016,516	2,100,093	2,188,369	2,031,595	2,023,711	1,893,735


	Per Capita Revenues by Source
		Property Tax	$246	239	257	200	215	181
		Utility	424	416	399	385	363	366
		Sales Tax	244	242	306	259	219	239
		Sales & Services	80	89	84	77	72	68
		Intergovernmental	129	90	111	121	177	189
		Debt Proceeds	-	-	36	31	50	13
		Other Miscellaneous	25	27	21	27	20	33
		Total	$1,148	1,103	1,214	1,100	1,116	1,089

	Per Capita Expenditures by Function
		Utility	$373	365	425	378	428	414
		Debt Service	40	64	70	73	56	32
		Transportation	83	118	87	110	90	92
		General Government	144	139	113	120	116	98
		Public Safety	198	203	221	199	176	196
		Other	212	207	230	194	231	205
		Total	$1,050	1,096	1,146	1,074	1,097	1,037

	Per Capita Expenditures by Object
		Salaries & Wages	$599	571	557	501	554	510
		Capital Outlay	36	98	132	87	60	70
		Other Operating	415	427	457	486	483	457
		Total	$1,050	1,096	1,146	1,074	1,097	1,037

	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	100	101	101	103	102	106
		Average Population In Group	1,652	1,661	1,642	1,638	1,648	1,644
		Town of Andrews Population	1,920	1,916	1,909	1,892	1,845	1,826
	Group Average Per Capita Revenues by Source
		Property Tax	399	406	369	348	331	319
		Utility	405	415	423	391	374	340
		Sales Tax	169	199	195	179	172	157
		Sales & Services	79	82	76	72	71	64
		Intergovernmental	226	222	221	246	220	257
		Debt Proceeds	71	129	69	170	89	82
		Other Miscellaneous	138	192	196	160	125	137
		Total	1,487	1,645	1,549	1,566	1,382	1,356

	Group Average Per Capita Expenditures by Function
		Utility	504	572	461	487	425	445
		Debt Service	147	126	110	108	107	86
		Transportation	139	140	142	131	132	139
		General Government	204	265	201	221	193	174
		Public Safety	331	384	346	326	294	315
		Other	190	203	206	206	170	159
		Total	1,515	1,690	1,466	1,479	1,321	1,318

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	453	450	427	402	397	376
		Capital Outlay	287	483	305	373	283	317
		Other Operating	775	757	734	704	641	625
		Total	1,515	1,690	1,466	1,479	1,321	1,318


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$1,338,389	1,297,032	1,426,593	1,241,737	1,158,309	1,132,055
	General Fund expenditures		1,202,563	1,308,033	1,239,298	1,176,374	1,140,749	1,093,416
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		32,000	32,000	32,000	42,000	30,176	-
	Capital leases and installment purchase proceeds		-	-	-	29,839	93,000	-
	Other items		-	-	-	-	-	17,360
	Excess of revenues and other sources over (under) expenditures and other uses		103,826	(43,001)	155,295	53,202	80,384	55,999

	Fund balance available (FBA):
		In dollars	$991,855	899,781	872,414	766,928	739,325	608,529
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	80.34	67.15	68.62	64.53	68.59	55.65
		Group weighted average FBA %	65.92	62.44	65.48	64.58	69.64	70.93
		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	$318,382	225,404	143,539	181,718	193,193	247,348
		Quick ratio	3.87	2.88	2.06	2.43	2.75	3.36
		Net income	(98,573)	(93,839)	(156,384)	(275,189)	(358,148)	(279,430)
		Cashflow from operations	128,358	150,027	65,501	77,492	(129,520)	11,885
		Depreciation & Amortization Expense	250,710	244,755	245,891	357,927	350,923	350,923



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

		Population at July 1st of the Previous Year	1,920	1,916	1,909	1,892	1,845	1,826
		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	$1,559,817	1,391,784	1,303,747	1,207,599	1,177,094	1,106,327
		Investment Earnings	10,819	15,582	21,966	13,399	7,396	6,465
		Tax Rate Equivalent	0.0087	0.0172	0.0268	0.0153	0.0089	0.0100
		Tax Rate Equivalent Group weighted average	0.0130	0.0261	0.0409	0.0283	0.0164	0.0094
		Tax Rate Equivalent Statewide weighted average	0.0133	0.0524	0.0920	0.0573	0.0415	0.0340
		Latest year of Revaluation		2004	2004	2004	2004	1996
		January 1, Prior Year Assessed Valuation	$124,118,558	90,824,990	81,954,468	87,807,016	83,210,115	64,454,146
		Tax Rate	0.5200	0.5200	0.5200	0.4700	0.4700	0.5700
		Tax Rate Group weighted average	0.2983	0.2860	0.3424	0.3297	0.3306	0.3386
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	98.20	63.24	74.80	81.88	96.86	60.34
		Assessment -to-Sales Ratio Group weighted average	86.77	88.94	79.96	85.71	86.82	87.25
		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	$126,393,644	143,619,529	109,564,797	107,238,661	85,907,614	106,818,273
		EffectiveTax Rate	0.5106	0.3288	0.3890	0.3848	0.4552	0.3439
		Group weighted average Effective Tax Rate	0.2589	0.2544	0.2737	0.2826	0.2870	0.2954
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	89.53	89.13	92.10	88.29	89.41	83.90
		Percent Collected Group weighted average	96.68	96.86	97.18	96.94	96.84	96.44
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	90.77	91.71	94.43	91.15	89.19	85.39
		Percent Collected Excluding Motor Vehicles Group weighted average	96.67	97.78	98.01	97.76	97.85	97.87
		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	70.35	62.05	64.87	61.18	92.07	70.13
		Percent Collected Motor Vehicles Only Group weighted average	84.59	85.16	86.07	85.54	86.22	84.36
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	8,420	53,067	36,947	46,994	40,669	58,984
		Tax Rate Equivalent	0.0068	0.0584	0.0451	0.0535	0.0489	0.0915
		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	265	277	294	297	306	297
		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	0.1750%	0.1852%	0.2336%	0.2606%	0.2847%	0.2930%
		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	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	$244,697	268,324	291,951	315,577	339,204	41,667


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		1,920	1,916	1,909	1,892	1,845	1,826

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	2,577,921	2,536,987	2,504,292	2,343,204	2,281,140	2,221,823
1.5B	FISCAL	Governmental Activities Liabilities	446,455	488,942	530,751	637,252	653,753	624,855
3.5A	SUMMARY	Business Type Activities Assets	6,466,263	6,603,227	6,749,372	6,909,806	7,206,051	7,605,810
3.5B		Business Type Activities Liabilties	360,176	398,567	450,873	454,923	170,108	211,719
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	414,148	434,960	429,972	354,415	344,914	307,312
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	48,639	16,120	44,428	20,022	49,836	21,011
13		Penalties and interest	9,756	6,380	16,514	3,322	2,260	1,678
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax
17		1/2% Local government sales and use taxes (Article 40)
18		1/2% Local government sales and use taxes (Article 42)	470,452	463,940	584,726	490,467	403,369	436,294
18.5		1/2% Local government sales and use taxes (Article 44)
19		Licenses Privilege						5,188
19.1		Privilege - Occupational & business licensing & permit taxes	4,722	4,896	3,623	2,372	3,928
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV			3,145	6,275	5,548	8,371
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
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax
34		Housing/community development
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
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	105,738	62,056	73,796	83,376	47,839	58,125
45		Beer and Wine tax	8,605	8,794	8,549	8,882	8,082	7,885
46		Powell Bill	62,475	69,893	62,271	62,746	62,201	56,462
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees				3,373	13,419
51		General Government
52		Public safety	15,780	12,167	13,615	13,077	12,788	7,280
53		Transportation - Streets
54		Transportation - All other
55		Environmental protection			42,436	42,436	85,761
56		Econ. & Phys. Dev. - Housing/Comm. Dev.
57		Econ. & Phys. Dev. - All Other						77,367
58		Human Services: Health, mental health, hospitals
59		All Other
60		Culture and recreation		2,190
61	LOCAL	LOCAL Payment in lieu of taxes	12,700	7,452	332	5,624	8,437
62	INTERGOV	General government
63	REVENUES	Public safety		10,000				3,392
64		Transportatin - Streets
65		Transportation - All other
66		Environmental protection
67		Economic and physical development	42,436				87,436	134,893
68		Human Services: Health, Mental Health & Hosp
69		Human Services: All Other
70		Culture and recreation			9,957	9,200
71	PERMITS	Building permits
72	& FEES	Inspection fees
72.1		Amusements licensing and permit taxes
73		Other permits	300	150	525	575	575	550
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties	2,400	3,817	4,900	4,055	3,010	3,600
76		Airport
77		Fire protection charges
78		Solid waste	126,814	134,762	132,791	124,460	109,949	102,013
79		Ambulance and rescue squad charges
80		Cemeteries	3,975	10,800	6,680	6,300	6,050	9,057
81		Recreation service revenues	20,218	21,539	16,239	11,290	14,039	9,778
82		Library service revenues	131	214	253	423	271	411
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services
86	UTILITY	Water and sewer charges	813,461	796,422	762,383	727,514	670,192	668,267
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	10,819	15,582	21,966	13,399	7,396	6,465
91		Special assessments
92		Private contribution and donations	1,275	1,124	998	8,513	7,395	8,242
93		Sales of materials and fixed assets
94		Sales of real property						17,360
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge
97		ABC profit distribution	27,000	13,945	2,500	15,136	11,712	13,890
98		Other miscellaneous revenues	2,975	16,537	7,180	4,997
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases			68,495	59,063	93,000	24,421
101		Other
102	NON-REV	Supplemental schools taxes - current levy collections				354,415	344,914	307,312
103	RECEIPTS	Prior years' levy collections					49,836	21,011
104		Tax collections for units other than reporting unit
105		Utilities customers' deposits				17,755	17,755	-17,949
106		Deposits other than utility
107		Prepaid taxes						3,341
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries
109B	GENERAL	Governing body - All other Direct
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	152,844	152,045	126,010	104,861	97,216	69,076
110B		Administration - All other Direct	121,060	111,149	91,508	115,940	116,089	110,394
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures	1,425	1,841		7,325
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
112B		Finance - All other Direct
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
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
118C		General Government All Other - Construction
118D		General Government All Other - Land, Equipment, and Existing Structures
119A	PUBLIC	Police and Communications - Salaries	280,468	262,215	271,933	247,609	243,515	271,106
119B	SAFETY	Police and Communications - All other Direct	55,929	54,019	51,603	50,456	36,688	43,401
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures		19,575	40,162	45,632	17,821	20,640
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			3,196
122B		Fire - All other Direct	14,241	15,827	20,989	15,390	11,555	15,219
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures	9,648	7,949	5,692
123A		Inspectors - Salaries
123B		Inspectors - All other Direct
123C		Inspectors - Construction
123D		Inspectors - Land, Equipment, and Existing Structures
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
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Land, Equipment, and Existing Structures
128A		Streets and Highways - Salaries	104,192	86,613	74,881	71,998	68,809	58,133
128B		Streets and Highways - All other Direct	50,505	78,773	89,254	124,248	97,996	105,039
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures	4,000	61,593	1,595	12,606		5,250
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
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures
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	72,000	68,761	67,763	62,935	56,372	45,908
136B	MENTAL	Solid Waste - All other Direct	34,537	35,847	36,703	36,188	27,380	27,829
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures		4,019		7,003	93,000
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	9,255	13,532	11,511	10,627	14,447	6,931
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	42,436		42,436	42,436
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
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	54,820	52,322	30,806	14,596	74,750	71,493
153B	RECREATION	Recreation and Parks - All other Direct	55,918	57,319	58,137	60,467	69,693	74,653
153C		Recreation and Parks - Construction
153D		Recreation and Parks - Land, Equipment, and Existing Structures	23,778	36,312	86,159	36,305		21,687
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	101,540	94,237	90,873	84,500	77,839	70,750
156B		Libraries - All other Direct	13,456	9,707	12,389	11,428	12,703	11,163
156C		Libraries - Construction
156D		Libraries - Land, Equipment, and Existing Structures		25,000	2,030			43,177
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	385,051	377,193	398,773	362,121	404,078	344,261
158B		Water and Sewer - All other Direct	301,683	290,472	296,344	297,277	385,167	374,707
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures	29,804	31,938	115,735	55,895		37,421
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	8,610	11,856	13,055	29,425	5,513	6,543
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	37,114	67,069	71,217	57,440	31,321	30,456
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	1,783	4,043	5,624	6,476	23,358	5,339
166D		All Other - Debt Service Principal Payments	29,869	39,310	44,090	43,859	42,412	15,677
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)	20,550	29,557	27,901	16,552	15,989	7,482
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	434,500	445,560	430,459	363,157	355,766	330,439
180	OTHER	Current Year Levy Motor Vehicles Only	28,093	42,467	36,962	38,252	28,086	35,857
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	40,115	36,949	23,964	32,146	38,441	48,274
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	8,330	16,118	12,983	14,848	2,228	10,710
183		Percentage of Taxes Collected - Current Year All Property	89.53	89.13	92.10	88.29	89.41	83.90
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	90.77	91.71	94.43	91.15	89.19	85.39
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	70.35	62.05	64.87	61.18	92.07	70.13
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	1,559,817	1,391,784	1,303,747	1,207,599	1,177,094	1,106,327
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	2,204,819	2,113,740	2,318,274	2,081,312	2,059,407	1,989,312
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in
194D		Amounts - Net Revenues per AFIR	2,204,819	2,113,740	2,318,274	2,081,312	2,059,407	1,989,312
		Calculated amount	2,204,819	2,113,740	2,318,274	2,081,312	2,059,407	1,989,312
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	2,016,516	2,100,093	2,188,369	2,031,595	2,023,711	1,893,735
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out
195D		Amounts Net Expenditures per AFIR	2,016,516	2,100,093	2,188,369	2,031,595	2,023,711	1,893,735
		Calculated amount	2,016,516	2,100,093	2,188,369	2,031,595	2,023,711	1,893,735
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	William Green
951		Title of Official	FINANCE OFFICER
952		Date Certified	11/06/2009	11/13/2008	11/30/2007
953		Person to Contact	WILLIAM GREEN
954		Title of Person to Contact	FINANCE OFFICER
955		Telephone Number	828-321-3113
956		Facsimile Number	828-321-4159

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

	2009	2008	2007	2006	2005	2004

Population	1,920	1,916	1,909	1,892	1,845	1,826
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	$0	0	0	0	0	0
Total Operating Revenues Per Capita	$0	0	0	0	0	0
Group Weighted Average Revenues Per Capita	0	75	3	32	8	0
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!	98.01%	139.02%	116.33%	209.74%	298.37%
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!	1.99%	-39.02%	-16.33%	-109.74%	-198.37%
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!	0.43%	-118.05%	2.69%	0.00%	34.58%
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!	153.87%	3582.80%	394.35%	1307.56%	44686.13%
State Weighted Average	968.20%	480.53%	1193.75%	778.98%	531.01%	2097.68%

Key Ratios and Cash Flow

Quick Ratio	3.87	2.88	2.06	2.43	2.75	3.36
Group Weighted Average	3.11	2.84	3.25	3.58	3.48	4.12
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!	39.3	#DIV/0!	25.2	72.0	42.6
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	0.0	0.0
Group Weighted Average	-34.4	-914.3	-151.5	-72.9	-18.2	-46.6
State Weighted Average	-46.5	-344.5	-221.9	-343.5	-346.7	-208.8

Cash flow from Operations	$128,358	150,027	65,501	77,492	-129,520	11,885

Debt to Equity	0.00	0.00	0.00	0.00	0.06	0.00
Group Weighted Average	1.85	0.48	11.68	2.57	0.33	0.25
State Weighted Average	27.79	3.77	5.74	3.82	2.36	3.93

Debt per Capita	0	0	0	0	224	0
Group Weighted Average	30	299	213	244	107	61
State Weighted Average	754	535	335	660	675	266

Capital Expenditures:	2009	2008	2007	2006	2005	2004
	$29,804	31,938	115,735	55,895	0	37,421

	2003	2002	2001	2000
	$2,436,278	1,513,652	2,017,129	268,731

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


Operating Statistics

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

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

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

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

Total Revenue from Water Sales	485,366	482,335	498,868	NA	NA	NA
Total Revenue from Sewage Sales	237,760	235,294	289,244	NA	NA	NA

Water Revenue per 1000 gallons of Sales			151.17212	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales			152.23368	NA	NA	NA

Group Average Sales per thousand Gallons Water	$27.87923	$1,769.81984	$14,046.04813	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$29.30419	$799.17941	$6,255.74662	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	$5.92145	5.90247		NA	NA	NA
Residential Sewage Sales per thousand Gallons	$3.94152	3.94156		NA	NA	NA

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

Total Water Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	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 %	68.59%	64.53%	68.62%	67.15%	80.34%
Group average FBA %	69.64%	64.58%	65.48%	62.44%	65.92%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	69.64%	36.34%	37.00%

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% 96.68%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

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%	96.68%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

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

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2005 2006 2007 2008 2009

Municipality 0 0 0 0 0

Pop. Group 306 297 294 277 265

Statewide 505 495 478 456 455

Municipal Population Group: 1,000 to 2,499

	2005	2006	2007	2008	2009
Municipality	0	0	0	0	0
Pop. Group	306	297	294	277	265
Statewide	505	495	478	456	455

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 219 259 306 242 244

Sales & Services 72 77 84 89 80

Intergovernmental 177 121 111 90 129

Debt Proceeds 50 31 36 0 0

Other Miscellaneous 20 27 21 27 25

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	219	259	306	242	244
Sales & Services	72	77	84	89	80
Intergovernmental	177	121	111	90	129
Debt Proceeds	50	31	36	0	0
Other Miscellaneous	20	27	21	27	25
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 813,461
424

Electric 0
0

Other Utilities 0
0

Sales Tax 470,452
244

Sales & Services 153,538
80

Intergovernment 247,734
129

Debt Proceeds 0
0

Miscellaneous 47,091
25

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 716,538
373

Electric 0
0

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 $1,150,915
$599

Water/Sewer Capital 29,804
16

Electric Capital 0
0

Other Capital 38,851
20

Other Operating 796,946
415

Total $2,016,516
$1,050

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

Last Updated 6/11/2010 9:19:33 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$472,543	$246
Water/Sewer	813,461	424
Electric	0	0
Other Utilities	0	0
Sales Tax	470,452	244
Sales & Services	153,538	80
Intergovernment	247,734	129
Debt Proceeds	0	0
Miscellaneous	47,091	25
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