North Carolina
Department of State Treasurer
Financial Information
Town of Cameron

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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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	$106,717	104,566	83,137	71,209	72,422	74,209
		Utility	81,929	77,991	75,061	73,474	68,494	71,214
		Sales Tax	57,719	65,432	65,366	62,296	56,347	52,435
		Sales & Services	11,745	11,543	12,062	10,824	10,549	10,625
		Intergovernmental	21,658	22,394	21,602	20,449	20,469	20,193
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	48,760	37,232	226,557	30,410	23,924	18,454
		Total	$328,528	319,158	483,785	268,662	252,205	247,130

	Expenditures by Function
		Utility	$53,697	52,460	69,979	156,371	54,486	69,112
		Debt Service	11,100	10,417	10,771	11,096	10,450	10,535
		Transportation	17,800	48,928	17,865	21,640	20,263	26,251
		General Government	59,844	56,181	48,282	51,991	47,607	44,105
		Public Safety	80,291	85,575	76,030	72,506	71,852	90,863
		Other	37,433	31,123	234,306	39,703	31,607	30,520
		Total	$260,165	284,684	457,233	353,307	236,265	271,386

	Expenditures by Object
		Salaries & Wages	$124,069	119,988	124,932	127,268	118,138	114,111
		Capital Outlay	-	40,490	201,674	92,507	7,674	28,876
		Other Operating + Debt Service	136,096	124,206	130,627	133,532	110,453	128,399
		Total	$260,165	284,684	457,233	353,307	236,265	271,386


	Per Capita Revenues by Source
		Property Tax	$381	371	293	250	251	257
		Utility	293	277	264	258	238	246
		Sales Tax	206	232	230	218	196	181
		Sales & Services	42	41	42	38	37	37
		Intergovernmental	77	79	76	72	71	70
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	174	132	798	107	83	64
		Total	$1,173	1,132	1,703	943	876	855

	Per Capita Expenditures by Function
		Utility	$192	186	246	549	189	239
		Debt Service	40	37	38	39	36	36
		Transportation	64	174	63	76	70	91
		General Government	212	200	170	183	166	153
		Public Safety	287	303	268	254	249	314
		Other	134	110	825	139	110	106
		Total	$929	1,010	1,610	1,240	820	939

	Per Capita Expenditures by Object
		Salaries & Wages	$443	425	440	447	410	395
		Capital Outlay	-	144	710	325	27	100
		Other Operating	486	441	460	468	383	444
		Total	$929	1,010	1,610	1,240	820	939

	Population Group		No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
		Number of Municipalites in Group	116	117	117	119	121	124
		Average Population In Group	261	260	259	260	262	266
		Town of Cameron Population	280	282	284	285	288	289
	Group Average Per Capita Revenues by Source
		Property Tax	417	506	464	472	449	472
		Utility	254	365	338	379	292	291
		Sales Tax	131	163	157	148	145	134
		Sales & Services	47	68	62	68	50	62
		Intergovernmental	530	538	464	331	618	491
		Debt Proceeds	71	66	58	274	13	96
		Other Miscellaneous	169	273	237	250	212	230
		Total	1,619	1,979	1,780	1,922	1,779	1,776

	Group Average Per Capita Expenditures by Function
		Utility	594	851	468	528	445	399
		Debt Service	66	134	82	175	151	82
		Transportation	104	204	145	154	172	151
		General Government	303	311	293	305	288	295
		Public Safety	217	254	212	239	212	252
		Other	239	348	482	291	528	402
		Total	1,523	2,102	1,682	1,692	1,796	1,581

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	322	400	361	369	327	348
		Capital Outlay	581	816	448	500	456	500
		Other Operating	620	886	873	823	1,013	733
		Total	1,523	2,102	1,682	1,692	1,796	1,581


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$246,432	236,571	408,468	186,803	183,182	175,270
	General Fund expenditures		195,368	221,807	376,483	185,840	171,329	191,739
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		-	-	-	-	-	-
	Capital leases and installment purchase proceeds		-	-	-	-	-	28,038
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		51,064	14,764	31,985	963	11,853	11,569

	Fund balance available (FBA):
		In dollars	$271,868	207,283	181,372	161,454	203,948	189,925
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	139.16	93.45	48.18	86.88	119.04	116.02
		Group weighted average FBA %	121.81	116.82	119.65	123.14	110.05	128.31
		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	$21,622	4,348	(14,377)	(8,531)	76,205	73,118
		Quick ratio	1.57	1.10	0.74	0.85	7.08	6.96
		Net income	(5,022)	(4,397)	(29,540)	(23,181)	(21,611)	(33,485)
		Cashflow from operations	28,978	27,872	4,257	3,487	13,402	(188)
		Depreciation & Amortization Expense	30,406	31,107	31,107	29,406	31,698	31,698



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

		Population at July 1st of the Previous Year	280	282	284	285	288	289
		Population Group	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
		Cash &Investments	$330,977	251,458	220,376	203,209	292,276	273,173
		Investment Earnings	2,569	10,256	6,777	7,316	2,087	3,010
		Tax Rate Equivalent	0.0130	0.0542	0.0424	0.0491	0.0141	0.0204
		Tax Rate Equivalent Group weighted average	0.0138	0.0403	0.0513	0.0318	0.0173	0.0098
		Tax Rate Equivalent Statewide weighted average	0.0133	0.0524	0.0920	0.0573	0.0415	0.0340
		Latest year of Revaluation		2007	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	$19,784,145	18,934,131	15,985,140	14,911,566	14,829,124	14,755,514
		Tax Rate	0.5750	0.5600	0.5600	0.4900	0.4900	0.5100
		Tax Rate Group weighted average	0.2821	0.2676	0.3651	0.3049	0.3181	0.3240
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	94.12	100.00	89.66	97.16	100.00	100.00
		Assessment -to-Sales Ratio Group weighted average	86.15	87.73	75.64	81.67	87.64	94.38
		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	$21,020,129	18,934,131	17,828,619	15,347,433	14,829,124	14,755,514
		EffectiveTax Rate	0.5412	0.5600	0.5021	0.4761	0.4900	0.5100
		Group weighted average Effective Tax Rate	0.2430	0.2348	0.2762	0.2490	0.2788	0.3058
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	97.65	98.88	97.10	97.57	98.41	98.26
		Percent Collected Group weighted average	96.11	96.32	97.25	97.71	97.79	97.61
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	99.13	99.67	98.15	99.13	99.28	99.22
		Percent Collected Excluding Motor Vehicles Group weighted average	96.69	97.12	97.74	98.29	98.48	98.56
		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	86.19	90.84	87.85	82.91	90.77	89.15
		Percent Collected Motor Vehicles Only Group weighted average	82.93	84.77	83.59	84.25	84.13	83.38
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	1,819	1,154	2,462	1,769	1,163	1,284
		Tax Rate Equivalent	0.0092	0.0061	0.0154	0.0119	0.0078	0.0087
		Dominant County: Moore
	Debt Information
		Population Group	Under 500	Under 500	Under 500	Under 500	Under 500	Under 500
		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	$54,000	62,000	69,000	76,000	83,000	89,000
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	54,000	62,000	69,000	76,000	83,000	89,000
		Per Capita	$193	220	243	267	288	308
		Total Per Capita for the Population Group	161	155	201	217	236	300
		Total Per Capita Statewide	455	456	478	495	505	548
		Total per Assessed Valuation Adjusted for Current Year Sales	0.2569%	0.3275%	0.3870%	0.4952%	0.5597%	0.6032%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.0782%	0.0794%	0.1282%	0.1208%	0.1597%	0.2110%
		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	$0	0	0	0	0	0


Annual Financial Information Report Detail Go to top of page
Line	Section	Description	2009	2008	2007	2006	2005	2004
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		280	282	284	285	288	289

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	324,196	270,158	257,071	221,500	224,627	211,237
1.5B	FISCAL	Governmental Activities Liabilities	9,120	6,146	7,823	4,237	8,327	6,790
3.5A	SUMMARY	Business Type Activities Assets	837,546	855,356	880,109	920,020	903,732	932,070
3.5B		Business Type Activities Liabilties	84,494	97,282	117,638	128,009	88,540	95,267
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	105,679	102,436	81,934	70,352	71,751	72,514
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	667	1,852	830	866	864	980
13		Penalties and interest	371	278	373	-9	-193	715
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax	85
16		1% Local government sales and use tax	28,859	32,716	32,683	31,148	28,174	26,200
17		1/2% Local government sales and use taxes (Article 40)	14,430	16,358	16,341	15,574	14,087	13,116
18		1/2% Local government sales and use taxes (Article 42)	14,430	16,358	16,342	15,574	14,086	13,119
18.5		1/2% Local government sales and use taxes (Article 44)
19		Licenses Privilege						60
19.1		Privilege - Occupational & business licensing & permit taxes	30	54	30	55	70
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV	1,220	1,143	205			760
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						493
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	10,809	10,292	10,594	9,180	9,085	9,186
45		Beer and Wine tax	1,266	1,308	1,288	1,272	1,279	1,258
46		Powell Bill	9,583	10,794	9,720	9,997	10,105	9,256
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees
51		General Government
52		Public safety
53		Transportation - Streets
54		Transportation - All other
55		Environmental protection
56		Econ. & Phys. Dev. - Housing/Comm. Dev.
57		Econ. & Phys. Dev. - All Other
58		Human Services: Health, mental health, hospitals
59		All Other
60		Culture and recreation
61	LOCAL	LOCAL Payment in lieu of taxes
62	INTERGOV	General government
63	REVENUES	Public safety
64		Transportatin - Streets
65		Transportation - All other
66		Environmental protection
67		Economic and physical development
68		Human Services: Health, Mental Health & Hosp
69		Human Services: All Other
70		Culture and recreation
71	PERMITS	Building permits
72	& FEES	Inspection fees
72.1		Amusements licensing and permit taxes
73		Other permits	11,985	12,380	12,460	14,260	14,565	11,200
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties
76		Airport
77		Fire protection charges
78		Solid waste	11,745	11,543	12,062	10,824	10,549	10,625
79		Ambulance and rescue squad charges
80		Cemeteries
81		Recreation service revenues
82		Library service revenues
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services
86	UTILITY	Water and sewer charges	81,929	77,991	75,061	73,474	68,494	71,214
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	2,569	10,256	6,777	7,316	2,087	3,010
91		Special assessments
92		Private contribution and donations	6,546	12,184	204,711	7,500
93		Sales of materials and fixed assets
94		Sales of real property	24,600
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge
97		ABC profit distribution
98		Other miscellaneous revenues	1,810	1,215	2,374	1,279	7,202	3,424
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases
101		Other
102	NON-REV	Supplemental schools taxes - current levy collections
103	RECEIPTS	Prior years' levy collections
104		Tax collections for units other than reporting unit
105		Utilities customers' deposits
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries
109B	GENERAL	Governing body - All other Direct
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	29,830	27,915	19,359	18,938	18,381	18,530
110B		Administration - All other Direct	30,014	28,266	28,923	33,053	29,226	25,575
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures
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	45,319	43,300	41,024	40,221	38,955	38,105
119B	SAFETY	Police and Communications - All other Direct	14,647	16,284	12,514	10,358	10,021	9,270
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures						28,876
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
122B		Fire - All other Direct	18,513	16,593	13,043	12,647	13,630	13,064
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures
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		7,674	7,674	7,674	7,674
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	5,542	6,940	10,152	10,956	9,680	9,684
128B		Streets and Highways - All other Direct	12,258	9,172	7,713	10,684	10,583	16,567
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures
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		32,816
136A	ENVIRON	Solid Waste - Salaries	10,032	9,548	20,279	20,798	13,449	10,787
136B	MENTAL	Solid Waste - All other Direct	19,223	18,872	20,027	18,905	18,158	19,733
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures
137A		Drainage and Watershed - Salaries
137B		Drainage and Watershed - All other Direct
137C		Drainage and Watershed - Construction
137D		Drainage and Watershed - Land, Equipment, and Existing Structures
138A		Cemeteries - Salaries
138B		Cemeteries - All other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures
139A		Environmental Protection - All Other - Salaries
139B		Environmental Protection - All Other - All other Direct
139C		Environmental Protection - All Other - Construction
139D		Environmental Protection All Other - Land, Equipment, and Existing Structures
140A	ECONOMIC	Planning and Zoning - Salaries
140B	& PHYSICAL	Planning and Zoning - All other Direct
140C	DEVELOP	Planning and Zoning - Construction
140D		Planning and Zoning - Land, Equipment, and Existing Structures
141A		Economic Development - Salaries
141B		Economic Development - All other Direct
141C		Economic Development - Construction
141D		Economic Development - Land, Equipment, and Existing Structures
142A		Community Development - Salaries
142B		Community Development - All other Direct
142C		Community Development - Construction
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	6,048	2,703
153B	RECREATION	Recreation and Parks - All other Direct	2,130
153C		Recreation and Parks - Construction
153D		Recreation and Parks - Land, Equipment, and Existing Structures			194,000
154A		Coliseum - Salaries
154B		Coliseum - All other Direct
154C		Coliseum - Construction
154D		Coliseum - Land, Equipment, and Existing Structures
155A		Museums - Salaries
155B		Museums - All other Direct
155C		Museums - Construction
155D		Museums - Land, Equipment, and Existing Structures
156A		Libraries - Salaries
156B		Libraries - All other Direct
156C		Libraries - Construction
156D		Libraries - Land, Equipment, and Existing Structures
157A		Culture and Recreation - All Other - Salaries
157B		Human Services - All Other - All other Direct
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	27,298	29,582	34,118	36,355	37,673	37,005
158B		Water and Sewer - All other Direct	26,399	22,878	35,861	35,183	16,813	32,107
158C		Water and Sewer - Construction				84,833
158D		Water and Sewer - Land, Equipment, and Existing Structures
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	3,100	3,417	3,771	4,096	4,450	4,535
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	8,000	7,000	7,000	7,000	6,000	6,000
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
166D		All Other - Debt Service Principal Payments
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)	1,812	1,724	1,775	1,606	1,572	1,548
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	96,655	93,543	76,147	65,767	65,475	67,098
180	OTHER	Current Year Levy Motor Vehicles Only	12,460	9,248	8,657	7,003	7,467	7,058
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	841	307	1,410	572	474	518
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	1,721	847	1,052	1,197	689	766
183		Percentage of Taxes Collected - Current Year All Property	97.65	98.88	97.10	97.57	98.41	98.26
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	99.13	99.67	98.15	99.13	99.28	99.22
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	86.19	90.84	87.85	82.91	90.77	89.15
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	330,977	251,458	220,376	203,209	292,276	273,173
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	328,613	319,158	483,785	268,662	252,205	247,130
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in
194D		Amounts - Net Revenues per AFIR	328,613	319,158	483,785	268,662	252,205	247,130
		Calculated amount	328,613	319,158	483,785	268,662	252,205	247,130
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	260,165	284,684	457,233	353,307	236,265	271,386
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out
195D		Amounts Net Expenditures per AFIR	260,165	284,684	457,233	353,307	236,265	271,386
		Calculated amount	260,165	284,684	457,233	353,307	236,265	271,386
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Carol Lucas
951		Title of Official	Town Clerk/Finance Officer
952		Date Certified	Nov. 16, 2009	Dec. 19, 2008	10/26/2007
953		Person to Contact	Carol Lucas
954		Title of Person to Contact	Town Clerk/Finance Officer
955		Telephone Number	910-245-3212
956		Facsimile Number	910-245-3212

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

	2009	2008	2007	2006	2005	2004

Population	280	282	284	285	288	289
Population Group	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
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	15	2	0	44	6
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!	72.90%	104.20%	#DIV/0!	6.43%	287.79%
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!	27.10%	-4.20%	#DIV/0!	93.57%	-187.79%
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!	-20.51%	0.00%	#DIV/0!	0.00%	0.00%
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!	2558.99%	22041.01%	#DIV/0!	1247.98%	5241.12%
State Weighted Average	968.20%	480.53%	1193.75%	778.98%	531.01%	2097.68%

Key Ratios and Cash Flow

Quick Ratio	1.57	1.10	0.74	0.85	7.08	6.96
Group Weighted Average	2.88	2.95	2.93	2.91	1.94	2.91
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	0.0	N/A
Group Weighted Average	#DIV/0!	29.7	#DIV/0!	#DIV/0!	0.0	35.4
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	0.0	-80.4	0.0	0.0	0.0	-16.4
State Weighted Average	-46.5	-344.5	-221.9	-343.5	-346.7	-208.8

Cash flow from Operations	$28,978	27,872	4,257	3,487	13,402	-188

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.00	0.29	0.01	1.73	0.11	0.19
State Weighted Average	27.79	3.77	5.74	3.82	2.36	3.93

Debt per Capita	0	0	0	0	0	0
Group Weighted Average	0	65	9	114	50	18
State Weighted Average	754	535	335	660	675	266

Capital Expenditures:	2009	2008	2007	2006	2005	2004
	$0	0	0	84,833	0	0

	2003	2002	2001	2000
	$38,394	0	0	0

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


Operating Statistics

Estimated population of the areas served Water	0	0	495	NA	NA	NA
Estimated population of the areas served Sewer	0	0	0	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	11	10,800	10,800	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	0	0	0	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	11	7,953	9,048	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	0	0	0	NA	NA	NA

Ratio of Water Billed to Water Processed	0.99099	0.73639	0.83778	NA	NA	NA
Ratio of Sewage Billed to Sewage Processed				NA	NA	NA

Total Revenue from Water Sales	79,000	75,318	72,816	NA	NA	NA
Total Revenue from Sewage Sales	0	0	0	NA	NA	NA

Water Revenue per 1000 gallons of Sales			147.10303	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales				NA	NA	NA

Group Average Sales per thousand Gallons Water	$19.73896	$3,526.31757	$3,934.54117	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$17.56449	$2,331.22681	$2,500.46314	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	$7,200.00000	9.47143	8.07212	NA	NA	NA
Residential Sewage Sales per thousand Gallons				NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits			9.00000	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 %	119.04%	86.88%	48.18%	93.45%	139.16%
Group average FBA %	110.05%	123.14%	119.65%	116.82%	121.81%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	110.05%	36.34%	37.00%

Municipal Population Group: No Electric 499 and Below

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2005 2006 2007 2008 2009

Municipality 98.41% 97.57% 97.10% 98.88% 97.65%

Pop. Group 97.79% 97.71% 97.25% 96.32% 96.11%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

Municipal Population Group: No Electric 499 and Below

	2005	2006	2007	2008	2009
Municipality	98.41%	97.57%	97.10%	98.88%	97.65%
Pop. Group	97.79%	97.71%	97.25%	96.32%	96.11%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

Municipal Population Group: No Electric 499 and Below

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2005 2006 2007 2008 2009

Municipality 288 267 243 220 193

Pop. Group 236 217 201 155 161

Statewide 505 495 478 456 455

Municipal Population Group: Under 500

	2005	2006	2007	2008	2009
Municipality	288	267	243	220	193
Pop. Group	236	217	201	155	161
Statewide	505	495	478	456	455

Municipal Population Group: Under 500

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2005 2006 2007 2008 2009

Property Tax $251 250 293 371 381

Utility 238 258 264 277 293

Sales Tax 196 218 230 232 206

Sales & Services 37 38 42 41 42

Intergovernmental 71 72 76 79 77

Debt Proceeds 0 0 0 0 0

Other Miscellaneous 83 107 798 132 174

Total $876 943 1,703 1,132 1,173

	2005	2006	2007	2008	2009
Property Tax	$251	250	293	371	381
Utility	238	258	264	277	293
Sales Tax	196	218	230	232	206
Sales & Services	37	38	42	41	42
Intergovernmental	71	72	76	79	77
Debt Proceeds	0	0	0	0	0
Other Miscellaneous	83	107	798	132	174
Total	$876	943	1,703	1,132	1,173

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2009
2009

Category Revenue
Per Capita

Property Tax $106,717
$381

Water/Sewer 81,929
293

Electric 0
0

Other Utilities 0
0

Sales Tax 57,719
206

Sales & Services 11,745
42

Intergovernment 21,658
77

Debt Proceeds 0
0

Miscellaneous 48,760
174

Total $328,528
$1,173

Municipal Population Group: No Electric 499 and Below

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2009
2009

Category Expenditures
Per Capita

General Government $59,844
$212

Water/Sewer 53,697
192

Electric 0
0

Other Utilities 0
0

Debt Service 11,100
40

Transportation 17,800
64

Public Safety 80,291
287

Other 37,433
134

Total $260,165
$929

Municipal Population Group: No Electric 499 and Below

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $124,069
$443

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 0
0

Other Operating 136,096
486

Total $260,165
$929

Municipal Population Group: No Electric 499 and Below

Last Updated 6/11/2010 9:29:05 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$106,717	$381
Water/Sewer	81,929	293
Electric	0	0
Other Utilities	0	0
Sales Tax	57,719	206
Sales & Services	11,745	42
Intergovernment	21,658	77
Debt Proceeds	0	0
Miscellaneous	48,760	174
Total	$328,528	$1,173

Municipal Population Group: No Electric 499 and Below

North CarolinaDepartment of State TreasurerFinancial InformationTown of Cameron

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Cameron