North Carolina
Department of State Treasurer
Financial Information
Town of Catawba

Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail
Financial Graphs and Comparisons
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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	$324,088	320,416	308,356	280,071	253,302	255,400
		Utility	-	-	-	-	-	3,434
		Sales Tax	134,211	167,022	160,430	147,624	153,500	141,242
		Sales & Services	15,653	13,320	16,749	16,597	6,675	6,600
		Intergovernmental	710,170	256,896	316,311	612,036	81,918	205,331
		Debt Proceeds	378,129	25,589	-	1,000,000	20,790	17,201
		Other Miscellaneous	176,364	225,870	221,239	187,745	150,517	3,922,442
		Total	$1,738,615	1,009,113	1,023,085	2,244,073	666,702	4,551,650

	Expenditures by Function
		Utility	$0	-	-	-	76,462	10,442
		Debt Service	25,804	20,166	43,940	64,471	81,175	851,896
		Transportation	113,079	128,699	107,312	163,782	77,858	52,668
		General Government	274,603	238,673	212,492	622,324	291,779	476,882
		Public Safety	821,400	466,971	354,468	384,432	294,317	341,122
		Other	725,495	171,187	212,083	723,582	142,208	328,445
		Total	$1,960,381	1,025,696	930,295	1,958,591	963,799	2,061,455

	Expenditures by Object
		Salaries & Wages	$478,639	420,096	385,571	358,276	311,786	279,895
		Capital Outlay	379,135	142,833	55,228	171,027	125,889	666,875
		Other Operating + Debt Service	1,102,607	462,767	489,496	1,429,288	526,124	1,114,685
		Total	$1,960,381	1,025,696	930,295	1,958,591	963,799	2,061,455


	Per Capita Revenues by Source
		Property Tax	$434	432	422	387	352	356
		Utility	-	-	-	-	-	5
		Sales Tax	179	225	219	205	214	197
		Sales & Services	21	18	23	23	9	9
		Intergovernmental	951	347	433	845	114	286
		Debt Proceeds	506	35	-	1,381	29	24
		Other Miscellaneous	236	305	303	259	209	5,471
		Total	$2,327	1,362	1,400	3,100	927	6,348

	Per Capita Expenditures by Function
		Utility	$0	-	-	-	106	15
		Debt Service	35	27	60	89	113	1,188
		Transportation	151	174	147	226	108	73
		General Government	367	322	291	860	406	665
		Public Safety	1,100	630	485	531	409	476
		Other	971	231	290	999	198	458
		Total	$2,624	1,384	1,273	2,705	1,340	2,875

	Per Capita Expenditures by Object
		Salaries & Wages	$641	567	527	495	434	390
		Capital Outlay	508	193	76	236	175	930
		Other Operating	1,475	624	670	1,974	731	1,555
		Total	$2,624	1,384	1,273	2,705	1,340	2,875

	Population Group		No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999
		Number of Municipalites in Group	94	96	96	95	96	93
		Average Population In Group	726	729	726	727	731	737
		Town of Catawba Population	747	741	731	724	719	717
	Group Average Per Capita Revenues by Source
		Property Tax	371	402	335	298	276	259
		Utility	376	407	350	306	270	262
		Sales Tax	154	191	166	155	150	138
		Sales & Services	84	69	65	51	49	42
		Intergovernmental	368	290	366	360	367	365
		Debt Proceeds	98	87	67	73	139	104
		Other Miscellaneous	168	255	250	188	130	324
		Total	1,619	1,701	1,599	1,431	1,381	1,494

	Group Average Per Capita Expenditures by Function
		Utility	389	413	404	484	538	482
		Debt Service	102	98	83	71	58	77
		Transportation	113	149	153	117	109	99
		General Government	287	324	312	224	211	263
		Public Safety	278	293	250	241	219	197
		Other	357	293	280	292	192	180
		Total	1,526	1,570	1,482	1,429	1,327	1,298

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	386	404	352	309	299	279
		Capital Outlay	276	278	334	370	432	442
		Other Operating	864	888	796	750	596	577
		Total	1,526	1,570	1,482	1,429	1,327	1,298


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$734,611	859,881	729,565	834,525	524,685	619,593
	General Fund expenditures		1,315,022	929,735	697,682	1,232,129	808,712	1,192,407
	Operating transfers in		-	-	-	140,256	1,097,263	645,472
	Operating transfers out		21,687	32,105	-	-	532,700	2,254
	Capital leases and installment purchase proceeds		378,129	25,589	-	1,000,000	20,790	17,201
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		(223,969)	(76,370)	31,883	742,652	301,326	87,605

	Fund balance available (FBA):
		In dollars	$1,174,502	1,373,877	1,457,795	1,432,305	701,234	377,320
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	122.53	146.74	208.95	617.03	53.10	32.05
		Group weighted average FBA %	103.50	87.97	100.30	101.57	105.10	108.69
		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
	None

	Combined financial results:
		Working capital
		Quick ratio
		Net income
		Cashflow from operations
		Depreciation & Amortization Expense



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

		Population at July 1st of the Previous Year	747	741	731	724	719	717
		Population Group	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999
		Cash &Investments	$2,081,338	2,286,320	2,308,330	2,226,147	1,947,074	2,281,664
		Investment Earnings	38,770	84,352	105,016	71,742	34,864	33,137
		Tax Rate Equivalent	0.0538	0.1151	0.1524	0.1190	0.0660	0.0622
		Tax Rate Equivalent Group weighted average	0.0185	0.0244	0.0375	0.0327	0.0200	0.0130
		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	$72,014,622	73,254,759	68,895,118	60,290,363	52,837,840	53,297,211
		Tax Rate	0.4800	0.4800	0.4800	0.4800	0.4800	0.4800
		Tax Rate Group weighted average	0.1910	0.1936	0.2310	0.2737	0.3263	0.3351
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	97.94	88.84	94.58	96.47	99.30	99.65
		Assessment -to-Sales Ratio Group weighted average	87.47	87.67	77.67	88.06	77.84	81.47
		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	$73,529,326	82,456,955	72,843,221	62,496,489	53,210,312	53,484,406
		EffectiveTax Rate	0.4701	0.4264	0.4540	0.4631	0.4766	0.4783
		Group weighted average Effective Tax Rate	0.1670	0.1697	0.1794	0.2410	0.2540	0.2730
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	90.91	90.72	95.57	94.68	95.20	94.96
		Percent Collected Group weighted average	96.93	96.28	96.02	95.56	95.90	94.77
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	91.52	91.63	96.67	95.78	96.41	96.97
		Percent Collected Excluding Motor Vehicles Group weighted average	96.83	97.42	97.36	97.10	96.98	97.01
		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	82.05	78.37	82.41	82.80	78.10	70.80
		Percent Collected Motor Vehicles Only Group weighted average	83.80	83.23	81.48	82.58	83.94	82.10
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	4,008	31,123	13,657	15,237	12,275	13,028
		Tax Rate Equivalent	0.0056	0.0425	0.0198	0.0253	0.0232	0.0244
		Dominant County: Catawba
	Debt Information
		Population Group	500 to 999	500 to 999	500 to 999	500 to 999	500 to 999	500 to 999
		Ratings:
		Fitch
		Moody's
		S & P

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$0	0	0	0	0	0
		General Government GO Debt	0	0	0	0	10,000	20,000
		Total General Obligation Debt	0	0	0	0	10,000	20,000
		Per Capita	$0	0	0	0	14	28
		Total Per Capita for the Population Group	200	215	212	223	227	267
		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%	0.0188%	0.0374%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.0813%	0.0883%	0.1085%	0.1673%	0.1884%	0.2559%
		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		747	741	731	724	719	717

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	3,891,907	3,827,110	3,815,481	2,323,010	4,457,592	2,127,193
1.5B	FISCAL	Governmental Activities Liabilities	509,695	168,311	139,736	64,644	238,878	310,869
3.5A	SUMMARY	Business Type Activities Assets						2,635,418
3.5B		Business Type Activities Liabilties
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	306,061	304,266	294,577	270,904	243,511	245,512
11	TAX	Current collection of special tax districts	126,285	123,967	103,040	101,606	103,896	93,361
12	REVENUES	Prior years' levy collections	13,571	12,772	10,052	7,218	6,871	7,818
13		Penalties and interest	4,456	3,378	3,727	1,949	2,920	2,070
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax	61,747	75,255	69,444	67,380	73,075	65,308
17		1/2% Local government sales and use taxes (Article 40)	28,030	31,194	30,942	26,737	26,296	25,078
18		1/2% Local government sales and use taxes (Article 42)	27,680	30,860	30,629	26,498	26,015	24,754
18.5		1/2% Local government sales and use taxes (Article 44)	16,754	29,713	29,415	27,009	28,114	26,102
19		Licenses Privilege
19.1		Privilege - Occupational & business licensing & permit taxes
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV	961	899	7,354	4,219	3,917	4,258
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			799
29	REVENUES	General government
30		Public safety	2,400	2,400	2,400
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax
34		Housing/community development
35		All Other	609,264	94,087	222,964	280,121
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	8,995
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	48,263	54,608	46,132	36,025	38,986	32,807
45		Beer and Wine tax	3,328	3,367	3,272	3,176	1,020	5,250
46		Powell Bill	28,856	32,797	29,427	29,143	28,485	25,761
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	9,064	69,637		69,211		90,983
53		Transportation - Streets
54		Transportation - All other				180,557
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						48,130
61	LOCAL	LOCAL Payment in lieu of taxes
62	INTERGOV	General government
63	REVENUES	Public safety			11,317	13,803	13,427	2,400
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	825	730	1,155	2,950	1,145	680
72.1		Amusements licensing and permit taxes
73		Other permits	1,000	1,250	1,220	1,460	1,200	1,465
74	SALES &	Parking revenues				6,600	6,600	6,600
75	SERVICES	Rents and royalties	600	600	6,600
76		Airport
77		Fire protection charges
78		Solid waste	14,978	12,545	10,049	9,847
79		Ambulance and rescue squad charges
80		Cemeteries
81		Recreation service revenues	75	175	100	150	75
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						3,434
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	38,770	84,352	105,016	71,742	34,864	33,137
91		Special assessments
92		Private contribution and donations
93		Sales of materials and fixed assets						3,786,576
94		Sales of real property
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge
97		ABC profit distribution
98		Other miscellaneous revenues
99		Proceeds of the sale of bonds and notes				1,000,000
100		Proceeds of capital leases and installment purchases	378,129	25,589			20,790	17,201
101		Other	8,523	14,672	3,454	5,768	5,495	2,965
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	6,000	5,000	6,000	3,000	3,000	3,000
109B	GENERAL	Governing body - All other Direct
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	113,382	107,693	85,292	110,397	90,714	75,991
110B		Administration - All other Direct	129,371	102,380	98,300	94,110	148,829	66,892
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures				23,310	11,396	288,005
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	17,500	15,800	15,200	14,500	14,500	14,500
112B		Finance - All other Direct	8,350	7,800	7,700	5,300	5,300	5,300
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					18,040	23,194
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				371,707
118C		General Government All Other - Construction
118D		General Government All Other - Land, Equipment, and Existing Structures
119A	PUBLIC	Police and Communications - Salaries	158,170	121,103	116,077	113,090	102,355	84,723
119B	SAFETY	Police and Communications - All other Direct	48,416	46,333	46,640	41,344	38,069	27,398
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures		12,825	25,013	31,000	34,431	37,234
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					22,304
121B		Emergency Management - All other Direct					84,771
121C		Emergency Managment - Construction
121D		Emergency Management - Land, Equipment, and Existing Structures					10,152
122A		Fire - Salaries	86,504	77,842	75,189	34,205		27,565
122B		Fire - All other Direct	142,492	93,423	82,075	77,841		67,976
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures	379,135	110,105	7,575	84,717		94,881
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	50,407	49,387	45,740	43,920	11,869	13,143
128B		Streets and Highways - All other Direct	62,672	59,409	38,932	88,724	38,379	31,885
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures		19,903	22,640	31,138	27,610	7,640
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	43,586	40,361	39,051	36,531	67,044	60,973
136B	MENTAL	Solid Waste - All other Direct	30,312	28,835	29,645	28,714	30,055	28,028
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures						141,216
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	645,359	95,961	137,042	651,198
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	3,090	2,910	3,022	2,633
153B	RECREATION	Recreation and Parks - All other Direct	3,148	3,120	3,323	3,644	2,809	1,389
153C		Recreation and Parks - Construction					42,300
153D		Recreation and Parks - Land, Equipment, and Existing Structures				862		96,839
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
158B		Water and Sewer - All other Direct					76,462	9,382
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures						1,060
159A		Electric Power - Salaries
159B		Electric Power - All other Direct
159C		Electric Power - Construction
159D		Electric Power - Land, Equipment, and Existing Structures
160A		Natural Gas - Salries
160B		Natural Gas - All other Direct
160C		Natural Gas - Construction
160D		Natural Gas - Land, Equipment and Existing Structures
160.1A		Storm water salaries
160.1B		Storm water other operating
160.1C		Storm water contruction
160.1C		Storm water land, equipment and existing structures
161B	DEBT	Water and Sewer - Debt Service Interest Payments
161D	SERVICE	Water and Sewer - Debt Service Principal Payments						786,576
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	3,781	4,291	5,927	55,944	70,249	12,425
166D		All Other - Debt Service Principal Payments	22,023	15,875	38,013	8,527	10,926	52,895
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)	6,683	5,340	1,899	2,235	2,235	1,345
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	314,853	312,405	284,533	261,815	238,893	238,680
180	OTHER	Current Year Levy Motor Vehicles Only	21,818	22,984	23,701	24,326	16,893	19,860
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	26,693	26,151	9,487	11,052	8,575	7,228
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	3,917	4,972	4,170	4,185	3,700	5,800
183		Percentage of Taxes Collected - Current Year All Property	90.91	90.72	95.57	94.68	95.20	94.96
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	91.52	91.63	96.67	95.78	96.41	96.97
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	82.05	78.37	82.41	82.80	78.10	70.80
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	2,081,338	2,286,320	2,308,330	2,226,147	1,947,074	2,281,664
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	2,025,043	1,041,218	1,023,085	2,384,329	2,836,950	7,249,379
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in	286,428	32,105		140,256	2,170,248	2,697,729
194D		Amounts - Net Revenues per AFIR	1,738,615	1,009,113	1,023,085	2,244,073	666,702	4,551,650
		Calculated amount	1,738,615	1,009,113	1,023,085	2,244,073	666,702	4,551,650
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	2,246,809	1,057,801	930,295	2,098,847	3,134,047	4,759,184
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out	286,428	32,105		140,256	2,170,248	2,697,729
195D		Amounts Net Expenditures per AFIR	1,960,381	1,025,696	930,295	1,958,591	963,799	2,061,455
		Calculated amount	1,960,381	1,025,696	930,295	1,958,591	963,799	2,061,455
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Kathy johnson
951		Title of Official	Town Clerk
952		Date Certified	01/07/2010	04/27/2009	01/10/2007
953		Person to Contact	Debora B Wentz
954		Title of Person to Contact	CPA
955		Telephone Number	828-464-1925
956		Facsimile Number	828-464-9794

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 %	53.10%	617.03%	208.95%	146.74%	122.53%
Group average FBA %	105.10%	101.57%	100.30%	87.97%	103.50%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	105.10%	36.34%	37.00%

Municipal Population Group: No Electric 500 to 999

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2005 2006 2007 2008 2009

Municipality 95.20% 94.68% 95.57% 90.72% 90.91%

Pop. Group 95.90% 95.56% 96.02% 96.28% 96.93%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

Municipal Population Group: No Electric 500 to 999

	2005	2006	2007	2008	2009
Municipality	95.20%	94.68%	95.57%	90.72%	90.91%
Pop. Group	95.90%	95.56%	96.02%	96.28%	96.93%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

Municipal Population Group: No Electric 500 to 999

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2005 2006 2007 2008 2009

Municipality 14 0 0 0 0

Pop. Group 227 223 212 215 200

Statewide 505 495 478 456 455

Municipal Population Group: 500 to 999

	2005	2006	2007	2008	2009
Municipality	14	0	0	0	0
Pop. Group	227	223	212	215	200
Statewide	505	495	478	456	455

Municipal Population Group: 500 to 999

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2005 2006 2007 2008 2009

Property Tax $352 387 422 432 434

Utility 0 0 0 0 0

Sales Tax 214 205 219 225 179

Sales & Services 9 23 23 18 21

Intergovernmental 114 845 433 347 951

Debt Proceeds 29 1,381 0 35 506

Other Miscellaneous 209 259 303 305 236

Total $927 3,100 1,400 1,362 2,327

	2005	2006	2007	2008	2009
Property Tax	$352	387	422	432	434
Utility	0	0	0	0	0
Sales Tax	214	205	219	225	179
Sales & Services	9	23	23	18	21
Intergovernmental	114	845	433	347	951
Debt Proceeds	29	1,381	0	35	506
Other Miscellaneous	209	259	303	305	236
Total	$927	3,100	1,400	1,362	2,327

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2009
2009

Category Revenue
Per Capita

Property Tax $324,088
$434

Water/Sewer 0
0

Electric 0
0

Utility 0
0

Sales Tax 134,211
179

Sales & Services 15,653
21

Intergovernment 710,170
951

Debt Proceeds 378,129
506

Miscellaneous 176,364
236

Total $1,738,615
$2,327

Municipal Population Group: No Electric 500 to 999

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2009
2009

Category Expenditures
Per Capita

General Government $274,603
$367

Water/Sewer 0
0

Electric 0
0

Utilities 0
0

Debt Service 25,804
35

Transportation 113,079
151

Public Safety 821,400
1,100

Other 725,495
971

Total $1,960,381
$2,624

Municipal Population Group: No Electric 500 to 999

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $478,639
$641

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 379,135
508

Other Operating 1,102,607
1,475

Total $1,960,381
$2,624

Municipal Population Group: No Electric 500 to 999

Last Updated 6/11/2010 9:30:45 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$324,088	$434
Water/Sewer	0	0
Electric	0	0
Utility	0	0
Sales Tax	134,211	179
Sales & Services	15,653	21
Intergovernment	710,170	951
Debt Proceeds	378,129	506
Miscellaneous	176,364	236
Total	$1,738,615	$2,327

Municipal Population Group: No Electric 500 to 999

North CarolinaDepartment of State TreasurerFinancial InformationTown of Catawba

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Catawba