North Carolina
Department of State Treasurer
Financial Information
Town of Chapel Hill

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			2010	2009	2008	2007	2006	2005
	Revenues by Source
		Property Tax	$34,898,333	33,803,352	30,416,361	28,581,323	27,734,865	25,631,432
		Utility	338,434	354,485	413,065	417,031	359,594	329,489
		Sales Tax	8,765,035	9,033,512	9,758,126	9,594,569	9,138,060	8,456,040
		Sales & Services	4,930,824	5,627,844	4,875,986	4,624,539	4,729,204	4,072,951
		Intergovernmental	30,103,753	29,265,371	31,676,283	28,492,136	29,738,241	19,249,000
		Debt Proceeds	5,578,685	927,921	1,581,823	5,817,725	836,468	1,039,973
		Other Miscellaneous	5,338,384	7,040,446	13,600,893	10,976,185	7,995,418	5,612,853
		Total	$89,953,448	86,052,931	92,322,537	88,503,508	80,531,850	64,391,738

	Expenditures by Function
		Utility	$865,762	1,543,972	967,959	792,815	701,007	489,054
		Debt Service	10,511,035	5,969,585	5,536,025	4,817,285	3,067,200	2,559,070
		Transportation	27,509,102	25,399,543	28,647,222	30,290,920	27,089,069	16,566,434
		General Government	10,236,221	10,667,440	12,115,843	21,152,555	23,150,863	11,376,183
		Public Safety	20,283,859	19,780,448	19,249,886	18,911,603	17,850,918	16,735,760
		Other	18,467,000	19,992,841	26,622,356	16,330,171	15,128,278	14,997,197
		Total	$87,872,979	83,353,829	93,139,291	92,295,349	86,987,335	62,723,698

	Expenditures by Object
		Salaries & Wages	$35,116,896	33,880,759	32,647,613	31,009,405	28,950,462	27,828,594
		Capital Outlay	9,030,126	11,317,035	23,213,463	28,403,992	28,640,076	7,094,011
		Other Operating + Debt Service	43,725,957	38,156,035	37,278,215	32,881,952	29,396,797	27,801,093
		Total	$87,872,979	83,353,829	93,139,291	92,295,349	86,987,335	62,723,698


	Per Capita Revenues by Source
		Property Tax	$615	608	554	535	529	498
		Utility	6	6	8	8	7	6
		Sales Tax	154	162	177	180	174	164
		Sales & Services	87	101	89	87	90	79
		Intergovernmental	530	526	577	533	568	374
		Debt Proceeds	98	17	29	109	16	20
		Other Miscellaneous	94	127	248	205	153	109
		Total	$1,584	1,547	1,682	1,657	1,537	1,250

	Per Capita Expenditures by Function
		Utility	$15	28	18	15	13	9
		Debt Service	185	107	101	90	59	50
		Transportation	485	457	522	567	517	322
		General Government	181	192	219	396	441	220
		Public Safety	357	356	351	354	341	325
		Other	325	359	485	306	289	291
		Total	$1,548	1,499	1,696	1,728	1,660	1,217

	Per Capita Expenditures by Object
		Salaries & Wages	$618	609	595	581	553	540
		Capital Outlay	159	203	423	532	547	138
		Other Operating	771	687	678	615	560	539
		Total	$1,548	1,499	1,696	1,728	1,660	1,217

	Population Group		No Electric 50,000 and Above	No Electric 50,000 and Above	No Electric 50,000 and Above	No Electric 50,000 and Above	No Electric 50,000 and Above	No Electric 50,000 and Above
		Number of Municipalites in Group	11	11	10	10	10	10
		Average Population In Group	213,963	208,221	219,011	209,977	203,653	197,088
		Town of Chapel Hill Population	56,778	55,616	54,904	53,416	52,397	51,519
	Group Average Per Capita Revenues by Source
		Property Tax	486	484	463	452	427	420
		Utility	333	310	325	322	313	281
		Sales Tax	153	168	190	193	187	177
		Sales & Services	177	187	197	194	175	151
		Intergovernmental	242	228	258	253	224	216
		Debt Proceeds	368	318	396	414	348	311
		Other Miscellaneous	222	197	321	424	305	283
		Total	1,981	1,892	2,150	2,252	1,979	1,839

	Group Average Per Capita Expenditures by Function
		Utility	370	391	428	413	380	338
		Debt Service	309	318	268	279	263	241
		Transportation	324	359	337	381	357	297
		General Government	140	154	155	133	137	116
		Public Safety	411	423	404	401	390	369
		Other	395	429	383	363	348	343
		Total	1,949	2,074	1,975	1,970	1,875	1,704

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	513	531	514	503	470	461
		Capital Outlay	503	562	539	566	537	443
		Other Operating	933	981	922	901	868	800
		Total	1,949	2,074	1,975	1,970	1,875	1,704


General Fund Go to top of page			2010	2009	2008	2007	2006	2005
	General Fund revenues		$47,184,508	48,050,474	51,635,153	48,602,175	47,556,852	43,287,285
	General Fund expenditures		46,125,739	45,473,363	42,759,828	40,369,018	38,382,613	37,594,858
	Operating transfers in		375,687	373,206	191,558	250,845	260,175	615,342
	Operating transfers out		1,175,681	1,552,916	7,062,102	8,188,090	6,814,199	3,940,431
	Capital leases and installment purchase proceeds		-	-	-	-	-	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		258,775	1,397,401	2,004,781	295,912	2,620,215	2,367,338

	Fund balance available (FBA):
		In dollars	$15,709,738	15,511,541	11,223,093	11,385,932	11,256,595	10,714,268
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	33.21	32.98	22.53	23.45	24.91	25.80
		Group weighted average FBA %	25.92	24.27	22.35	23.61	24.59	23.70
		State weighted average Non-Electric Group	39.13	37.89	36.65	37.39	37.38	36.82
		State weighted average FBA %	37.79	37.09	36.34	36.54	36.96	36.78


Enterprise Funds: Go to top of page
	Housing, Parking Fund, Storm Water, Transportation

	Combined financial results:
		Working capital	$14,430,469	11,876,686	9,762,504	7,306,284	7,883,536	4,745,545
		Quick ratio	6.78	0.00	0.00	0.00	0.00	0.00
		Net income	3,605,848	4,023,613	9,021,726	8,317,643	9,962,900	1,552,435
		Cashflow from operations	0	0	0	0	0	0
		Depreciation & Amortization Expense	0	0	0	0	0	0



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

		Population at July 1st of the Previous Year	56,778	55,616	54,904	53,416	52,397	51,519
		Population Group	No Electric 50,000 and Above	No Electric 50,000 and Above	No Electric 50,000 and Above	No Electric 50,000 and Above	No Electric 50,000 and Above	No Electric 50,000 and Above
		Cash &Investments	$0	0	0	0	0	0
		Investment Earnings	8,953	0	0	0	0	0
		Tax Rate Equivalent	0.0001	0.0000	0.0000	0.0000	0.0000	0.0000
		Tax Rate Equivalent Group weighted average	0.0025	0.0058	0.0124	0.0187	0.0148	0.0080
		Tax Rate Equivalent Statewide weighted average	0.0013	0.0034	0.0069	0.0101	0.0080	0.0043
		Latest year of Revaluation	2009	0	2005	2005	2005	2001
		January 1, Prior Year Assessed Valuation	$7,045,574,326	5,835,597,388	5,640,522,787	5,470,714,313	5,233,424,086	4,458,644,107
		Tax Rate	0.4940	0.5220	0.5220	0.5220	0.5220	0.5750
		Tax Rate Group weighted average	0.4525	0.4817	0.4782	0.4849	0.4576	0.4681
		Tax Rate State Wide	0.4060	0.4262	0.4238	0.4450	0.4321	0.4448
		Assessment -to-Sales Ratio	98.65	79.33	83.14	89.74	95.58	83.77
		Assessment -to-Sales Ratio Group weighted average	96.75	90.78	87.34	90.02	92.79	93.67
		Assessment -to-Sales Ratio Statewide	98.29	90.81	88.53	88.41	92.28	92.35
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$7,141,991,207	7,356,104,107	6,784,367,076	6,096,182,653	5,475,438,466	5,322,483,117
		EffectiveTax Rate	0.4873	0.4141	0.4340	0.4684	0.4989	0.4817
		Group weighted average Effective Tax Rate	0.4378	0.4373	0.4177	0.4365	0.4246	0.4385
		Statewide weighted average Effective Tax Rate	0.3990	0.3870	0.3752	0.3934	0.3987	0.4108
		Percent Collected	99.2000	99.4300	99.4400	99.4800	99.4900	99.4500
		Percent Collected Group weighted average	98.39	98.18	98.31	98.25	98.16	97.85
		Percent Collected Statewide	97.61	97.36	97.56	97.58	97.55	97.42
		Percent Collected Excluding Motor Vehicles	99.40	99.69	99.70	99.74	99.76	99.77
		Percent Collected Excluding Motor Vehicles Group weighted average	99.00	98.90	99.14	99.09	99.04	98.63
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.30	98.31	98.65	98.59	98.61	98.36
		Percent Collected Motor Vehicles Only	94.54	94.56	94.66	95.08	95.15	94.71
		Percent Collected Motor Vehicles Only Group weighted average	88.30	88.26	88.24	88.33	88.07	88.43
		Percent Collected Motor Vehicles Only Statewide weighted average	86.89	86.67	86.74	86.71	86.80	87.31
		Tax Uncollected	1,697,545	1,791,806	1,699,473	1,670,137	1,641,335	1,658,185
		Tax Rate Equivalent	0.0241	0.0307	0.0301	0.0305	0.0314	0.0372
		Dominant County: Orange
	Debt Information
		Population Group	50,000 to 99,999	50,000 to 99,999	50,000 to 99,999	50,000 to 99,999	50,000 to 99,999	50,000 to 99,999
		Ratings:
		Fitch
		Moody's	Aaa	Aaa	Aaa	Aaa	Aaa	Aaa
		S & P	AAA	AAA	AAA	AAA	AA+	AA+

		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	15,285,000	17,415,000	19,515,000	21,630,000	18,545,000	20,725,000
		Total General Obligation Debt	15,285,000	17,415,000	19,515,000	21,630,000	18,545,000	20,725,000
		Per Capita	$269	313	355	405	354	402
		Total Per Capita for the Population Group	139	165	348	346	372	376
		Total Per Capita Statewide	449	455	456	478	495	505
		Total per Assessed Valuation Adjusted for Current Year Sales	0.2140%	0.2367%	0.2876%	0.3548%	0.3387%	0.3894%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1572%	0.1772%	0.3766%	0.3712%	0.4382%	0.4687%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4104%	0.3909%	0.4132%	0.4706%	0.5275%	0.5588%
		Total Authorized but not Issued General Obligation Debt	$20,410,000	20,410,000	20,410,000	20,410,000	25,360,000	25,360,000

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$4,895,000	5,165,000	5,430,000	5,680,000	5,925,000	6,160,000
		--General Government	23,235,000	25,135,000	27,035,000	28,935,000	27,060,000	27,785,000
		Total*	$28,130,000	30,300,000	32,465,000	34,615,000	32,985,000	33,945,000
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$0	0	0	0	0	0


Annual Financial Information Report Detail Go to top of page
Line	Section	Description	2010	2009	2008	2007	2006	2005
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		56,778	55,616	54,904	53,416	52,397	51,519

1.5A	FISCAL	Governmental Activities Assets	153,954,983	157,795,025	154,872,241	148,955,561	133,665,527	51,289,936
1.5B	SUMMARY	Governmental Activities Liabilities	54,323,511	59,597,765	59,889,887	64,469,303	57,007,879	3,005,734
3.5A		Business Type Activities Assets	73,655,998	68,808,108	63,848,515	55,269,287	46,066,824	26,466,634
3.5B		Business Type Activities Liabilties	9,121,259	7,879,217	6,943,237	7,385,735	6,500,915	7,310,996
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	34,687,279	33,629,932	30,251,588	28,420,421	27,589,101	25,494,471
11.0	TAX	Current Collections of Special Tax Districts	164,272	160,921	162,129	144,489	80,296	73,474
12.0	REVENUES	Prior Years' Levy Collections	137,703	116,218	109,668	116,020	102,378	92,771
13.0		Penalties and Interest	73,351	57,202	55,105	44,882	43,386	44,190
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax	11,551	7,852	9,454	9,986	12,202	11,471
15.1		Solid Waste Disposal Tax	37,900	25,552
16.0		1% Local Government Option Sales Tax	3,120,938	3,186,025	3,262,959	3,231,085	3,247,624	3,301,164
17.0		1/2% Local Government Option Sales Tax (40)	2,069,189	2,163,575	2,383,601	2,326,554	2,119,030	1,821,072
18.0		1/2% Local Government Option Sales Tax (42)	1,659,007	2,143,607	2,366,573	2,309,899	2,104,012	1,808,218
18.5		1/2% Local Government Option Sales Tax (44)	1,915,901	1,540,305	1,744,993	1,727,031	1,667,394	1,525,586
19.0		Privilege Licenses	137,009	105,946	148,609	129,313	126,226	179,361
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses	410,050	435,819	446,031	450,146	438,322	428,024
21.0		Vehicle Tax for Public Transportation	392,677	145,273	149,404	150,049	146,107	142,675
22.0		Other Licenses	29,622	104,848	131,703	358,087	570,436	558,262
23.0		Local Occupancy Tax	806,686	891,857	985,069	991,081	783,509	675,295
24.0		Prepared Food Tax
25.0		911 Charges
26.0		Gross Short Term lease and Rental Tax
27.0	FEDERAL	Payments In Lieu of Taxes - Federal
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General Government	52,700
30.0		Public Safety	549,026	390,237	368,446	176,118	646,794	136,246
31.0		Transportation - Streets	33,960	828
32.0		Transportation - All Other	8,823,280	7,286,936	9,513,714	10,451,689	6,365,142	1,998,241
33.0		Environmental Protection	187,806	30,759	28,762	1,500	1,675	9,300
34.0		Econ. & Phys. Dev. - Housing/Comm. Dev.	2,747,650	3,588,203	2,408,671	1,971,974	2,513,898	2,751,267
35.0		Econ. & Phys. Dev. - All Other
36.0		Human Services: Health, Mental Hlt & Hosp
37.0		Human Services: All Other
38.0		Culture & Recreation	235,867
39.0	STATE	Payments In Lieu of Taxes - State
40.0	INTERGOV	Unauthorized Substance Tax
41.0	REVENUES	Transitional Hold Harmless
42.0		Wireless Enhanced 911 Service Charges
42.1		Emergency Telephone Services Fund (ETSF) Revenues (Do not include interest)
42.2		ETSF Interest Income
43.0		Piped Natural Gas Charge Distribution
44.0		Utility Franchise Tax	3,590,809	3,559,476	3,290,961	2,658,105	2,290,385	2,135,011
45.0		Beer and Wine Tax	79,323	246,572	246,056	236,766	229,729	227,888
46.0		Powell Bill	1,337,758	1,502,645	1,649,587	1,459,444	1,481,900	1,473,800
50.0		Court Fees - Facilities and Arrest Fees	54,268
51.0		General Government		24,723
52.0		Public Safety	1,210,647	1,303,661	1,281,590	1,120,835	1,195,093	1,047,373
53.0		Transportation - Streets	80,870	214,490	78,885	-67,003	67,003
54.0		Transportation - All Other	4,027,106	3,638,848	5,395,561	4,245,986	9,371,133	3,561,741
55.0		Environmental Protection	22,033	32,326	81,153	10,932	224
56.0		Econ. & Phys. Dev. - Housing/Community Dev
57.0		Econ. & Phys. Dev. - All Other
58.0		Human Services -Health, Mental Health, Hosp
59.0		Human Services - All Other			1,925
60.0		Culture and Recreation	34,079	86,737	489,471	40,242	53,401	115,892
61.0	LOCAL	Payments in Lieu of Taxes - Local
62.0	INTERGOV	General Government		12,500
63.0	REVENUES	Public Safety	90,075	97,194	77,341	68,743	94,854
64.0		Transportation - Streets
65.0		Transportation - All Other	6,946,012	7,244,592	6,654,185	6,108,734	5,410,617	5,633,005
66.0		Environmental Protection						61,746
67.0		Economic and Physical Development			106,603	8,071	16,393	97,490
68.0		Human Services - Health, Mental Hlt & Hosp	484
69.0		Human Services - All Other		4,644	3,372
70.0		Culture and Recreation	355,175	1,767,871	6,825,826	244,211	413,412	685,634
71.0	PERMITS	Building Permits	118,474	91,180	160,119	299,910	202,848	115,500
72.0	& FEES	Inspection Fees	662,439	892,891	670,372	514,129	616,947	654,830
72.1		Amusements licensing and permit taxes
73.0		Other Permits	441,039	1,256,927	713,778	413,037	523,096	273,007
74.0	SALES &	Parking Revenues	1,921,724	2,043,999	2,102,350	2,138,673	2,080,546	1,933,579
75.0	SERVICES	Rents and Royalties	469,992	509,814	571,589	529,204	487,353	427,671
76.0		Airport
77.0		Fire Protection Charges	894	996	444	566	562	628
78.0		Solid Waste	367,557	400,623	396,895	417,532	415,903	390,065
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries	107,940	72,270	84,170	92,465	103,455	73,350
81.0		Recreation Service Revenues	724,794	609,107	390,367	341,452	508,544	419,568
82.0		Library Service Revenues	160,533	144,239	152,890	147,214	147,432	148,085
83.0		Other Cultural and Rec Service Revenues
84.0		Mass Transit - City Operated	736,351	589,869	463,503	544,396	462,313	406,998
85.0		Other Sales and Services	338,434	354,485	413,065	417,031	359,594	329,489
86.0	UTILITY	Water and Sewer Charges
87.0	REVENUES	Electric Charges
88.0		Gas Charges
88.1		Storm Water Fees	1,768,208	1,740,119	1,711,271	1,741,379	1,651,616	1,708,292
89.0	MISC.	Investment Earnings - Bond Proceeds	8,953
90.0	REVENUES	Investment Earnings - All Other Funds	122,063	343,825	1,480,916	2,239,516	2,032,883	551,283
91.0		Special Assessments
92.0		Private Contributions and Donations	294,015	264,140	213,880	444,378	72,365	107,786
93.0		Sales of Materials and Fixed Assets	57,190	49,314	117,221	159,511	848,249	65,966
94.0		Sale of Real Property
95.0		Nongovt Contr For Streets & Traffic Signals		38,590	388,889
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution
98.0		Other Miscellaneous Revenues	822,102	927,921	1,581,823	849,988	836,468	1,039,973
99.0		Proceeds of Sale of Bonds and Notes	4,756,583			4,967,737
100.0		Proceeds of Capital Leases/Install Purchases				3,100,000		-345,000
101.0		Other						31,311,733
102.0	NON-REV	School - Current Levy Collections
103.0	RECEIPTS	Prior Years' Levy Collections
104.0		Tax Collections for Other Units
105.0		Utilities Customer's Deposits
106.0		Deposits Other than Utility
107.0		Prepaid Taxes
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages	179,888	178,744	172,625	161,847	163,211	45,709
109B	GENERAL	Governing Body - Other Direct	253,738	186,509	182,670	159,570	200,442	296,127
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E						20,000
110A		Administration - Salaries & Wages	1,452,154	1,464,937	1,265,317	1,180,249	1,111,016	1,059,199
110B		Administration - Other Direct	976,444	1,077,181	846,159	750,799	641,265	564,328
110C		Administration - Construction
110D		Administration - Purchase of P,P&E
111A		Elections - Salaries & Wages
111B		Elections - Other Direct
111C		Elections - Construction
111D		Elections - Purchase of P,P&E
112A		Finance - Salaries & Wages	1,333,522	1,229,293	1,144,698	972,815	930,401	815,081
112B		Finance - Other Direct	1,148,156	1,079,267	1,056,489	898,444	782,961	702,568
112C		Finance - Construction	7,497	56,304	12,654
112D		Finance - Purchase of P,P&E	127,605	139,515	23,861	52,422	7,498	17,456
113A		Taxes - Salaries & Wages
113B		Taxes - Other Direct
113C		Taxes - Construction
113D		Taxes - Purchase of P,P&E
114A		Legal - Salaries & Wages	209,480	209,437	202,385	191,270	184,305	174,511
114B		Legal - Other Direct	66,913	58,907	88,815	66,629	58,637	68,531
114C		Legal - Construction
114D		Legal - Purchase of P,P&E
115A		Public Buildings - Salaries & Wages	456,050	542,793	1,377,403	1,375,144	1,400,537	1,114,139
115B		Public Buildings - Other Direct	291,994	312,335	1,105,634	956,660	949,230	820,167
115C		Public Buildings - Construction	851,435	1,042,191	2,008,600	11,779,110	14,123,474	3,397,193
115D		Public Buildings - Purchase of P,P&E				6,364
116A		Court Facilities - Salaries & Wages
116B		Court Facilities - Other Direct
116C		Court Facilities - Construction
116D		Court Facilities - Purchase of P,P&E
117A		Central Services - Salaries & Wages	333,115	440,269	449,494	485,820	471,704	389,079
117B		Central Services - Other Direct	958,702	945,185	971,449	804,487	624,264	567,290
117C		Central Services - Construction
117D		Central Services - Purchase of P,P&E		6,321			26,520
118A		Gen. Govt. All Other - Salaries & Wages				31,438	35,289
118B		Gen. Govt. All Other - Other Direct	1,589,528	1,698,252	1,207,590	1,279,487	1,440,109	1,324,805
118C		Gen. Govt. All Other - Construction
118D		Gen. Govt. All Other - Purchase of P,P&E
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	6,934,181	6,941,006	6,891,672	6,702,749	6,393,684	6,059,947
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	4,450,601	4,382,339	4,215,535	4,116,028	4,083,903	3,801,810
119C		Police & Comm - Traffic Control - Construction				3,933	30,886	52,446
119D		Police & Comm - Traffic Control - Purchase of P,P&E	172,499	21,194		29,093		88,225
120A		Emergency Communications - Salaries & Wages
120B		Emergency Communications - Other Direct
120C		Emergency Communications - Construction
120D		Emergency Communications - Purchase of P,P&E
120B		Emergency Telephone Service Fund (ETSF) Expenditures - Operating
120C		ETSF Expenditures - Capital Construction
120D		ETSF Expenditures - Capital Purchases
121A		Emergency Mgmt - Salaries & Wages
121B		Emergency Mgmt - Other Direct
121C		Emergency Mgmt - Construction
121D		Emergency Mgmt - Purchase of P,P&E
122A		Fire - Salaries & Wages	4,466,314	4,367,534	4,315,562	3,979,405	3,454,482	3,316,961
122B		Fire - Other Direct	2,764,866	2,667,904	2,842,657	2,538,879	2,657,390	2,108,560
122C		Fire - Construction	4,333			99,651
122D		Fire - Purchase of P,P&E		15,452	9,800	38,715	78,924	147,229
123A		Inspectors - Salaries & Wages	430,829	422,154	441,095	496,597	464,915	506,702
123B		Inspectors - Other Direct	264,692	240,567	241,717	256,151	250,995	251,951
123C		Inspectors - Construction
123D		Inspectors - Purchase of P,P&E
124A		Rescue Units - Salaries & Wages
124B		Rescue Units - Other Direct
124C		Rescue Units - Construction
124D		Rescue Units - Purchase of P,P&E
125A		Animal Control - Salaries & Wages
125B		Animal Control - Other Direct
125C		Animal Control - Construction
125D		Animal Control - Purchase of P,P&E
126A		Pub. Safety All Other - Salaries & Wages
126B		Pub. Safety All Other - Other Direct
126C		Pub. Safety All Other - Construction
126D		Pub. Safety All Other - Purchase of P,P&E	501,616	430,814		388,786	203,759	174,259
127A	TRANSPOR	Traffic Engineering - Salaries & Wages	1,142,185	985,495	662,551	768,632	637,945	577,355
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E	547,266	599,108	616,233	491,559	499,294	572,663
128A		Streets and Highways - Salaries & Wages	1,094,617	697,892	587,705	553,714	357,222	417,067
128B		Streets and Highways - Other Direct	892,763	273,821	685,560	717,681	433,263	156,386
128C		Streets and Highways - Construction	28,325		6,100		55,289
128D		Streets and Highways - Purchase of P,P&E
129A		Street Cleaning - Salaries & Wages
129B		Street Cleaning - Other Direct
129C		Street Cleaning - Construction
129D		Street Cleaning - Purchase of P,P&E
130A		Powell Bill - Salaries & Wages	302,184	353,642	367,792	381,028	370,350	325,925
130B		Powell Bill - Other Direct	875,634	988,865	1,046,902	826,116	1,000,303	919,238
130C		Powell Bill - Construction	159,940	160,138	234,893	252,300	111,247	228,637
130D		Powell Bill - Purchase of P,P&E
131A		Parking Facilities - Salaries & Wages	531,279	534,605	515,556	507,010	471,377	491,761
131B		Parking Facilities - Other Direct	803,714	760,991	658,931	650,213	678,137	676,036
131C		Parking Facilities - Construction
131D		Parking Facilities - Purchase of P,P&E
132A		Mass Transit - City - Salaries & Wages	7,777,935	7,382,296	7,206,348	6,883,133	6,225,670	6,160,183
132B		Mass Transit - City - Other Direct	7,806,524	7,600,625	7,942,443	6,500,498	5,636,489	5,551,545
132C		Mass Transit - City - Construction		117,583	1,159,268	9,821,566	7,275,206
132D		Mass Transit - City - Purchase of P,P&E	5,546,736	4,944,482	6,956,940	1,937,470	3,337,277	489,638
133B		Mass Transit - Private - Other Direct
134A		Airport - Salaries & Wages
134B		Airport - Other Direct
134C		Airport - Construction
134D		Airport - Purchase of P,P&E
135A		Transpor. All Other - Salaries & Wages
135B		Transpor. All Other - Other Direct
135C		Transpor. All Other - Construction
135D		Transpor. All Other - Purchase of P,P&E
136A	ENVIRON	Solid Waste - Salaries & Wages	1,197,271	1,282,137	1,173,667	1,162,865	1,135,618	1,213,048
136B	MENTAL	Solid Waste - Other Direct	2,101,749	2,224,712	2,101,069	2,059,225	2,097,330	2,230,356
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E			14,358			21,096
137A		Drainage & Watershed - Salaries & Wages	299,855		311,135	269,693	235,937	409,340
137B		Drainage & Watershed - Other Direct	349,402		225,987	206,848	169,057	359,960
137C		Drainage & Watershed - Construction
137D		Drainage & Watershed - Purchase of P,P&E
138A		Cemeteries - Salaries & Wages
138B		Cemeteries - Other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Purchase of P,P&E
139A		Environ. All Other - Salaries & Wages
139B		Environ. All Other - Other Direct
139C		Environ. All Other - Construction
139D		Environ. All Other - Purchase of P,P&E
140A	ECONOMIC	Planning & Zoning - Salaries & Wages	1,421,380	1,389,557	1,687,886	1,212,300	1,234,369	1,275,879
140B	& PHYSICAL	Planning & Zoning - Other Direct	737,065	1,124,011	974,427	738,026	710,560	899,463
140C	DEVELOP	Planning & Zoning - Construction
140D		Planning & Zoning - Purchase of P,P&E		67,358	24,799	11,882	67,003
141A		Economic Development - Salaries & Wages
141B		Economic Development - Other Direct
141C		Economic Development - Construction
141D		Economic Development - Purchase of P,P&E
142A		Community Development - Salaries & Wages	90,015	122,682	161,329	159,351	167,743	142,546
142B		Community Development - Other Direct	602,251	554,545	847,096	461,627	319,479	514,118
142C		Community Development - Construction
142D		Community Development - Purchase of P,P&E						155,880
143A		Housing & Urban Renewal - Salaries & Wages	679,934	741,967	712,236	742,906	749,759	718,719
143B		Housing & Urban Renewal - Other Direct	1,240,899	1,116,686	962,276	985,804	884,596	844,690
143C		Housing & Urban Renewal - Construction
143D		Housing & Urban Renewal - Purchase of P,P&E	197,273	1,319,290	340,385	98,984	846,114	878,366
144A		Special Empl Programs - Salaries & Wages
144B		Special Empl Programs - Other Direct
144C		Special Empl Programs - Construction
144D		Special Empl Programs - Purchase of P,P&E
145A		Econ. Dev. All Other - Salaries & Wages	31,728	30,986	29,596	18,273
145B		Econ. Dev. All Other - Other Direct	616,998	464,087	526,784	585,724	247,956	353,423
145C		Econ. Dev. All Other - Construction
145D		Econ. Dev. All Other - Purchase of P,P&E
146A	HUMAN	Health - Salaries & Wages
146B	SERVICES	Health - Other Direct
146C		Health - Construction
146D		Health - Purchase of P,P&E
147A		Mental Health - Salaries & Wages
147B		Mental Health - Other Direct
147C		Mental Health - Construction
147D		Mental Health - Purchase of P,P&E
148A		Social Services - Salaries & Wages
148B		Social Services - Other Direct
148C		Social Services - Construction
148D		Social Services - Purchase of P,P&E
149B		Hospital-City - Other Direct
150B		Hospital-Private - Other Direct
151A		Legal Aid - Salaries & Wages
151B		Legal Aid - Other Direct
151C		Legal Aid - Construction
151D		Legal Aid - Purchase of P,P&E
152A		Human Serv. All Other - Salaries & Wages
152B		Human Serv. All Other - Other Direct
152C		Human Serv. All Other - Construction
152D		Human Serv. All Other - Purchase of P,P&E
153A	CULTURE	Recreation & Parks - Salaries & Wages	3,060,725	2,649,382	1,365,677	1,254,920	1,354,180	1,249,266
153B	RECREATION	Recreation & Parks - Other Direct	2,613,204	2,270,130	1,110,704	895,082	934,754	891,637
153C		Recreation & Parks - Construction	862,642	2,303,889	11,759,819	3,392,157	1,977,585	837,423
153D		Recreation & Parks - Purchase of P,P&E	22,959	93,396	45,753
154A		Coliseum - Salaries & Wages
154B		Coliseum - Other Direct
154C		Coliseum - Construction
154D		Coliseum - Purchase of P,P&E
155A		Museums - Salaries & Wages
155B		Museums - Other Direct
155C		Museums - Construction
155D		Museums - Purchase of P,P&E
156A		Libraries - Salaries & Wages	1,297,631	1,271,985	1,265,744	1,210,259	1,151,252	1,149,994
156B		Libraries - Other Direct	1,044,019	966,041	981,629	864,245	844,986	838,493
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E						13,500
157A		Cult. & Recr. All Other - Salaries & Wages
157B		Cult. & Recr. All Other - Other Direct
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages
158B		Water & Sewer - Other Direct
158C		Water & Sewer - Construction
158D		Water & Sewer - Purchase of P,P&E
159A		Electric Power - Salaries & Wages
159B		Electric Power - Other Direct
159C		Electric Power - Construction
159D		Electric Power - Purchase of P,P&E
160A		Natural Gas - Salaries & Wages
160B		Natural Gas - Other Direct
160C		Natural Gas - Construction
160D		Natural Gas - Purchase of P,P&E
161.1A		Storm Water - Salaries & Wages	394,624	641,966	340,140	307,987	249,496	216,183
161.1B		Storm Water - Other Direct	471,138	902,006	627,819	484,828	451,511	272,871
161.1C		Storm Water - Construction
161.1D		Storm Water - Purchase of P,P&E
161B	DEBT	Water & Sewer - Interest & Fees
161D	SERVICE	Water & Sewer - Principal
162B		Electric - Interest & Fees
162D		Electric - Principal
163B		Gas - Interest & Fees
163D		Gas - Principal
164B		School - Interest & Fees
164D		School - Principal
165B		Hospital - Interest & Fees
165D		Hospital - Principal
166B		All Other - Interest & Fees	1,991,035	1,969,585	2,056,025	1,952,285	887,200	884,070
166D		All Other - Principal	8,520,000	4,000,000	3,480,000	2,865,000	2,180,000	1,675,000
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement	293,928	291,484	291,848	261,616	231,980	227,670
172B		Fringe Benefits Other
173A	INTERGOV	Multi-Cnty Libr Dis,Cnty,Or Other - Recipient	AuthorityCountyMunicipality	AuthorityCountyMunicipality	AuthorityCountyMunicipality	AuthorityCountyMunicipality	AuthorityCountyMunicipality
173B	EXPEND	Multi-Cnty Libr Dis,Cnty,Or Other - Item #
173C		Multi-Cnty Libr Dis,Cnty,Or Other - Amount
174A		Gen Gov Activities Shared W/ Cnty - Recipient	County	County	County	County	County
174B		Gen Gov Activities Shared W/ Cnty - Item #
174C		Gen Gov Activities Shared W/ Cnty - Amount
175A		Highways (Payments to State) - Recipient	State	State	State	State	State
175B		Highways (Payments to State) - Item No.
175C		Highways (Payments to State) - Amount
176A		Other - Intergovt. Expenditures - Recipient
176B		Other - Intergovt. Expenditures - Item #
176C		Other - Intergovt. Expenditures - Amount
177A		Other - Intergovt. Expenditures - Recipient
177B		Other - Intergovt. Expenditures - Item #
177C		Other - Intergovt. Expenditures - Amount
178A		Other - Intergovt. Expenditures - Recipient
178B		Other - Intergovt. Expenditures - Item #
178C		Other - Intergovt. Expenditures - Amount
179.0		Current year's levy -- Excluding motor vehicles	33,622,258.	32,117,866.00	28,798,583.00	26,959,174.00	26,141,180.00	24,017,784.00
180.0		Current year's levy -- Motor vehicles (only)	1,496,892.	1,691,488.00	1,613,902.00	1,599,391.00	1,577,573.00	1,602,742.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	200,653.	100,318.00	85,571.00	70,746.00	63,762.00	55,443.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	81,780	92,047	86,132	78,653	76,581	84,759
183.0	DATA	Percentage of Taxes Collected - All Property %	99.20	99.43	99.44	99.48	99.49	99.45
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	99.40	99.69	99.70	99.74	99.76	99.77
185.0		Percentage of Taxes Collected - Motor Vehicles %	94.54	94.56	94.66	95.08	95.15	94.71
186.0		Ttl Amt Salaries/Wages for Construction	48,819	30,015	61,713	63,099	73,502
187A		Capital Reserve Schools - July 1, 2009
187B		Capital Reserve Schools - June 30, 2010
188A		Capital Reserve Hospitals - July 1, 2009
188B		Capital Reserve Hospitals - June 30, 2010
189A	PART 7	Cash On Hand & in Bank - Debt Service	1,546,092	1,043,368	647,527	641,042	635,619	455,089
189B	CASH &	Cash On Hand & in Bank - Construction Bond	4,584,167	4,884,233	5,504,555	9,544,233	4,190,081	4,967,986
189C	INVEST	Cash On Hand & in Bank - All Other	42,373,513	36,945,417	33,437,296	35,371,260	39,418,946	47,850,915
190A	PART	Appropriations Made During FY - B(1) - B(7)
190B	8	Expenditures Made During FY - B(1) - B(7)
191.0		Investment in Property - B(1) - B(4)
192.0		Amount Expended During FY - B(5) and B(7)
193.0		Amount of Tax Revenues Taken Into Account
194A	PART 9	Amount - Total Revenues	93,277,325	90,483,477	102,023,479	100,656,199	89,871,752	103,441,025
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In	3,285,977	4,404,994	9,700,942	12,152,691	9,339,902	7,737,554
194D		Amount - Net Revenues	89,991,348	86,078,483	92,322,537	88,503,508	80,531,850	95,703,471
		Calculated amount	89,991,348	86,078,483	92,322,537	88,503,508	80,531,850	95,703,471
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	91,158,956	87,758,823	102,840,233	104,448,040	96,327,237	70,461,252
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out	3,285,977	4,404,994	9,700,942	12,152,691	9,339,902	7,737,554
195D		Amount - Net Expenditures	87,872,979	83,353,829	93,139,291	92,295,349	86,987,335	62,723,698
		Calculated amount	87,872,979	83,353,829	93,139,291	92,295,349	86,987,335	62,723,698
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water
401B	Water /	Number of residential accounts billed Sewer
402A	Sewer	Amount processed and/or purchased in units Water
402B	Operations	Amount processed and/or purchased in units Sewer
403A		Total amount billed in units - Water
403B		Total amount billed in units - Sewer
404A		Of the total in 403A above how many units were Residential W
404B		Of the total in 403B above how many units were Residential S
405A		Of the total in 403 above, how many units were Outside Muni W
405B		Of the total in 403 above, how many units were Outside Muni S
406A		Of the total in 405A above how many units were Residential W
406B		Of the total in 405B above how many units were Residential S
407A		Of the total in 403A, how many units were sold for redistribution
407B		Of the total in 403B how many unit were delivered in bulk
408A		Dollars related to 403A above
408B		Dollars related to 403B above
409A		Dollars related to 404A above
409B		Dollars related to 404B above
410A		Dollars related to 405A above
410B		Dollars related to 405B above
411A		Dollars related to 406A above
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above
421A		Number of residential accounts billed - Water
421B		Number of residential accounts billed - Sewer
422A		Number of non-residential & bulk accounts billed - Water
422B		Number of non-residential & bulk accounts billed - Sewer	2	2	2	2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	Jeanne D. Tate
951.0		Title	Assistant Director - Business Management
952.0		Date	11/02/2010	12/30/2009	01/15/2009	01/00/1900	11/17/2006	12/01/2005
953.0		Contact	Amy K. Oland
954.0		Title	Accounting Manager
955.0		Phone	919-969-5017
956.0		Fax	919-969-2017
957.0		E-Mail:

Financial Graphs and Comparisons

Analysis of Available Fund Balance: General Fund
Analysis of Property Tax Collection %
Analysis of General Obligation Debt
Analysis of Revenue (5 years)
Analyis of Revenue (most recent fiscal year)
Analysis of Expenditures by Function
Analysis of Expenditures by Object

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Analysis of Available Fund Balance: General Fund

	2006	2007	2008	2009	2010
Unit's FBA %	24.91%	23.45%	22.53%	32.98%	33.21%
Group average FBA %	24.59%	23.61%	22.35%	24.27%	25.92%
State average Electric/Non Electric Group FBA %	37.38%	37.39%	36.65%	37.89%	39.13%
State average FBA %	36.96%	36.54%	24.59%	37.09%	37.79%

Municipal Population Group: No Electric 50,000 and Above

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2006 2007 2008 2009 2010

Municipality 99.49% 99.48% 99.44% 99.43% 99.20%

Pop. Group 98.16% 98.25% 98.31% 98.18% 98.39%

Statewide 97.55% 97.58% 97.56% 97.36% 97.61%

Municipal Population Group: No Electric 50,000 and Above

	2006	2007	2008	2009	2010
Municipality	99.49%	99.48%	99.44%	99.43%	99.20%
Pop. Group	98.16%	98.25%	98.31%	98.18%	98.39%
Statewide	97.55%	97.58%	97.56%	97.36%	97.61%

Municipal Population Group: No Electric 50,000 and Above

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2006 2007 2008 2009 2010

Municipality 354 405 355 313 269

Pop. Group 372 346 348 165 139

Statewide 495 478 456 455 449

Municipal Population Group: 50,000 to 99,999

	2006	2007	2008	2009	2010
Municipality	354	405	355	313	269
Pop. Group	372	346	348	165	139
Statewide	495	478	456	455	449

Municipal Population Group: 50,000 to 99,999

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2006 2007 2008 2009 2010

Property Tax $529 535 554 608 615

Utility 7 8 8 6 6

Sales Tax 174 180 177 162 154

Sales & Services 90 87 89 101 87

Intergovernmental 568 533 577 526 530

Debt Proceeds 16 109 29 17 98

Other Miscellaneous 153 205 248 127 94

Total $1,537 1,657 1,682 1,547 1,584

	2006	2007	2008	2009	2010
Property Tax	$529	535	554	608	615
Utility	7	8	8	6	6
Sales Tax	174	180	177	162	154
Sales & Services	90	87	89	101	87
Intergovernmental	568	533	577	526	530
Debt Proceeds	16	109	29	17	98
Other Miscellaneous	153	205	248	127	94
Total	$1,537	1,657	1,682	1,547	1,584

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2010
2010

Category Revenue
Per Capita

Property Tax $34,898,333
$615

Water/Sewer 338,434
6

Electric 0
0

Other Utilities 0
0

Sales Tax 8,765,035
154

Sales & Services 4,930,824
87

Intergovernment 30,103,753
530

Debt Proceeds 5,578,685
98

Miscellaneous 5,338,384
94

Total $89,953,448
$1,584

Municipal Population Group: No Electric 50,000 and Above

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2010
2010

Category Expenditures
Per Capita

General Government $10,236,221
$181

Water/Sewer 0
0

Electric 0
0

Utilities 865,762
15

Debt Service 10,511,035
185

Transportation 27,509,102
485

Public Safety 20,283,859
357

Other 18,467,000
325

Total $87,872,979
$1,548

Municipal Population Group: No Electric 50,000 and Above

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2010
2010

Category Expenditures
Per Capita

Salaries & Wages $35,116,896
$618

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 9,030,126
159

Other Operating 43,725,957
771

Total $87,872,979
$1,548

Municipal Population Group: No Electric 50,000 and Above

Last Updated 5/4/2011 8:16:38 PM



	2010	2010
Category	Revenue	Per Capita
Property Tax	$34,898,333	$615
Water/Sewer	338,434	6
Electric	0	0
Other Utilities	0	0
Sales Tax	8,765,035	154
Sales & Services	4,930,824	87
Intergovernment	30,103,753	530
Debt Proceeds	5,578,685	98
Miscellaneous	5,338,384	94
Total	$89,953,448	$1,584

Municipal Population Group: No Electric 50,000 and Above

North CarolinaDepartment of State TreasurerFinancial InformationTown of Chapel Hill

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Chapel Hill