North Carolina
Department of State Treasurer
Financial Information
Town of Clayton

Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Electric System 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			2011	2010	2009	2008	2007	2006
	Revenues by Source
		Property Tax	$7,244,251	7,306,114	7,292,034	7,163,604	5,192,790	4,800,759
		Utility	20,669,182	19,457,164	18,890,155	18,980,392	17,614,965	16,830,421
		Sales Tax	1,847,868	1,868,459	2,340,337	2,202,723	2,150,906	1,857,610
		Sales & Services	2,464,151	2,356,040	2,599,159	2,285,540	2,252,447	1,698,333
		Intergovernmental	2,281,644	2,246,883	2,069,610	2,428,995	2,240,516	3,507,892
		Debt Proceeds	6,883,103	5,485,367	626,835	624,614	947,690	753,328
		Other Miscellaneous	1,199,125	622,106	5,538,505	13,545,383	4,138,976	4,126,534
		Total	$42,589,324	39,342,133	39,356,635	47,231,251	34,538,290	33,574,877

	Expenditures by Function
		Utility	$19,041,854	18,510,626	20,014,713	20,961,575	20,416,348	18,379,384
		Debt Service	4,465,322	4,053,871	3,763,758	2,806,178	1,983,427	1,693,627
		Transportation	1,601,830	1,748,587	1,664,740	1,045,199	3,175,388	1,759,077
		General Government	4,091,622	2,440,937	2,983,833	3,059,297	2,393,114	2,079,224
		Public Safety	9,682,983	5,823,460	5,556,636	5,897,715	4,803,613	4,787,465
		Other	5,177,237	5,025,688	7,727,863	6,779,525	3,366,933	2,641,970
		Total	$44,060,848	37,603,169	41,711,543	40,549,489	36,138,823	31,340,747

	Expenditures by Object
		Salaries & Wages	$9,091,894	8,925,354	8,391,395	7,498,767	6,325,596	5,564,152
		Capital Outlay	9,075,893	3,041,627	7,562,455	9,822,621	8,104,993	5,838,417
		Other Operating + Debt Service	25,893,061	25,636,188	25,757,693	23,228,101	21,708,234	19,938,178
		Total	$44,060,848	37,603,169	41,711,543	40,549,489	36,138,823	31,340,747


	Per Capita Revenues by Source
		Property Tax	$446	510	532	555	428	414
		Utility	1,273	1,358	1,379	1,470	1,453	1,453
		Sales Tax	113	130	171	172	177	160
		Sales & Services	152	164	190	177	186	147
		Intergovernmental	141	157	151	188	185	303
		Debt Proceeds	424	383	46	48	78	65
		Other Miscellaneous	74	43	404	1,049	341	356
		Total	$2,623	2,745	2,873	3,659	2,848	2,898

	Per Capita Expenditures by Function
		Utility	$1,173	1,291	1,461	1,624	1,684	1,587
		Debt Service	275	283	275	217	164	146
		Transportation	99	122	122	81	262	152
		General Government	251	171	217	237	196	180
		Public Safety	596	406	406	457	396	413
		Other	319	351	564	525	278	228
		Total	$2,713	2,624	3,045	3,141	2,980	2,706

	Per Capita Expenditures by Object
		Salaries & Wages	$560	623	613	581	522	480
		Capital Outlay	559	212	552	761	668	504
		Other Operating	1,594	1,789	1,880	1,799	1,790	1,722
		Total	$2,713	2,624	3,045	3,141	2,980	2,706

	Population Group		Electric 10,000 to 49,999	Electric 10,000 to 49,999	Electric 10,000 to 49,999	Electric 10,000 to 49,999	Electric 10,000 to 49,999	Electric 10,000 to 49,999
		Number of Municipalites in Group	22	23	22	22	22	22
		Average Population In Group	22,715	20,466	20,622	22,003	21,233	20,452
		Town of Clayton Population	16,238	14,333	13,700	12,908	12,126	11,584
	Group Average Per Capita Revenues by Source
		Property Tax	406	389	401	365	353	344
		Utility	2,103	1,830	1,741	1,897	1,838	1,897
		Sales Tax	126	129	143	154	155	149
		Sales & Services	112	112	106	102	99	91
		Intergovernmental	196	221	190	170	182	209
		Debt Proceeds	79	48	114	152	79	102
		Other Miscellaneous	99	150	327	279	287	167
		Total	3,121	2,879	3,022	3,119	2,993	2,959

	Group Average Per Capita Expenditures by Function
		Utility	1,936	1,782	1,815	1,907	1,817	1,915
		Debt Service	175	174	166	147	136	192
		Transportation	144	147	121	120	116	119
		General Government	130	183	184	157	136	134
		Public Safety	410	415	412	393	374	363
		Other	303	287	340	357	288	270
		Total	3,098	2,988	3,038	3,081	2,867	2,993

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	641	644	628	623	586	561
		Capital Outlay	236	358	440	429	329	352
		Other Operating	2,221	1,986	1,969	2,028	1,952	2,080
		Total	3,098	2,988	3,037	3,080	2,867	2,993


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$15,020,652	14,525,201	15,024,360	14,496,955	12,209,372	10,969,030
	General Fund expenditures		14,947,060	15,712,061	15,265,239	16,537,169	12,975,196	10,877,856
	Operating transfers in		67,468	-	-	185,363	-	-
	Operating transfers out		-	47,817	15,000	-	35,816	-
	Capital leases and installment purchase proceeds		297,000	5,050,368	401,218	4,194,135	296,480	659,000
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		438,060	3,815,691	145,339	2,339,284	(505,160)	750,174

	Fund balance available (FBA):
		In dollars	$0	9,307,482	6,592,808	6,464,250	4,338,930	4,706,888
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	86.91	44.31	52.37	34.13	46.06
		Group weighted average FBA %	76.50	38.21	39.96	38.75	37.01	40.17
		State weighted average Electric Group	67.13	33.60	34.33	35.35	33.92	35.62
		State weighted average FBA %	29.01	37.47	37.03	36.35	36.54	36.96


Enterprise Funds: Go to top of page
	Electric, Water/Sewer

	Combined financial results:
		Working capital	$5,901,248	6,241,710	7,614,855	8,813,611	4,532,602	6,003,072
		Quick ratio	2.44	2.34	2.93	2.99	1.95	2.82
		Net income	2,504,747	482,229	(78,211)	2,911,186	904,585	3,183,005
		Cashflow from operations	2,708,975	2,266,962	73,796	1,232,465	180,353	1,263,360
		Depreciation & Amortization Expense	1,136,289	1,118,015	1,095,078	1,042,102	919,155	802,164



Cash, Investments and Financing Go to top of page			2011	2010	2009	2008	2007	2006

		Population at July 1st of the Previous Year	16,238	14,333	13,700	12,908	12,126	11,584
		Population Group	Electric 10,000 to 49,999	Electric 10,000 to 49,999	Electric 10,000 to 49,999	Electric 10,000 to 49,999	Electric 10,000 to 49,999	Electric 10,000 to 49,999
		Cash &Investments	$12,108,865	$18,233,302	$16,146,162	$19,593,584	$8,667,948	$11,170,612
		Investment Earnings	40,013	49,616	227,089	467,654	519,020	468,133
		Tax Rate Equivalent	0.0030	0.0037	0.0169	0.0353	0.0492	0.0480
		Tax Rate Equivalent Group weighted average	0.0064	0.0102	0.0304	0.0707	0.0793	0.0520
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2003	2003	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	$1,339,198,287	1,347,261,020	1,340,809,887	1,324,620,457	1,054,257,830	974,835,080
		Tax Rate	0.5400	0.5400	0.5400	0.5400	0.4900	0.4900
		Tax Rate Group weighted average	0.4410	0.4364	0.4411	0.4498	0.4454	0.4425
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	98.69	90.05	85.55	89.26	91.71	97.04
		Assessment -to-Sales Ratio Group weighted average	101.31	96.93	88.67	87.55	90.13	92.19
		Assessment -to-Sales Ratio Statewide	101.47	98.27	90.81	88.53	88.41	92.28
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$1,356,974,655	1,496,125,508	1,567,282,159	1,484,002,305	1,149,556,024	1,004,570,363
		EffectiveTax Rate	0.5329	0.4863	0.4620	0.4820	0.4494	0.4755
		Group weighted average Effective Tax Rate	0.4468	0.4230	0.3911	0.3938	0.4015	0.4080
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	98.5300	98.8500	98.9600	98.9900	98.6900	98.9100
		Percent Collected Group weighted average	96.54	96.58	96.54	96.79	96.51	96.74
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	99.22	99.47	99.72	99.79	99.65	99.75
		Percent Collected Excluding Motor Vehicles Group weighted average	97.46	97.39	97.57	98.03	97.73	98.00
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.35	98.23	98.30	98.65	98.59	98.61
		Percent Collected Motor Vehicles Only	90.27	91.13	90.47	89.56	89.53	90.58
		Percent Collected Motor Vehicles Only Group weighted average	85.60	85.57	84.72	83.94	84.21	85.28
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	616,066	590,723	604,864	575,509	510,512	448,534
		Tax Rate Equivalent	0.0460	0.0438	0.0451	0.0434	0.0484	0.0460
		Dominant County: Johnston
	Debt Information
		Population Group	10,000 to 24,999	10,000 to 24,999	10,000 to 24,999	10,000 to 24,999	10,000 to 24,999	10,000 to 24,999
		Ratings:
		Fitch
		Moody's	Aa3	Aa3	A3	A3	A3	A3
		S & P	AA	AA	AA	A	A	A

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$345,000	475,000	580,000	690,000	790,000	885,000
		General Government GO Debt	4,750,000	5,000,000	0	0	0	0
		Total General Obligation Debt	5,095,000	5,475,000	580,000	690,000	790,000	885,000
		Per Capita	$314	382	42	53	65	76
		Total Per Capita for the Population Group	111	132	130	153	166	163
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.3755%	0.3659%	0.0370%	0.0465%	0.0687%	0.0881%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1155%	0.1377%	0.1320%	0.1585%	0.1868%	0.1912%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4280%	0.4134%	0.3909%	0.4132%	0.4706%	0.5275%
		Total Authorized but not Issued General Obligation Debt	$2,000,000	2,000,000	2,040,000	7,000,000

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$2,175,040	2,789,615	3,417,110	2,970,538	1,802,133	2,061,228
		--General Government	11,878,826	6,563,154	7,317,482	11,505,144	4,436,647	4,833,746
		Total*	$14,053,867	9,352,770	10,734,592	14,475,682	6,238,779	6,894,973
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$7,993,183	8,964,864	9,936,546	10,908,228	6,659,909	3,259,370


Annual Financial Information Report Detail Go to top of page
Line	Section	Description	2011	2010	2009	2008	2007	2006
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		16,238	14,333	13,700	12,908	12,126	11,584

1.5A	FISCAL	Governmental Activities Assets	52,693,598	47,057,947	42,192,228	39,840,212	7,580,451	8,041,635
1.5B	SUMMARY	Governmental Activities Liabilities	25,398,045	20,343,938	15,689,351	15,495,133	1,416,607	1,521,352
3.5A		Business Type Activities Assets	48,187,939	48,632,474	49,472,249	49,843,065	42,263,422	39,281,815
3.5B		Business Type Activities Liabilties	13,010,987	15,274,055	16,596,059	16,888,664	12,220,207	8,830,917
6.5A		Fiduciary Funds Assets	678,501	462,070	142,543	91,566	13,016	77,719
6.5B		Fiduciary Funds Liabilties	678,501	462,070	142,543	91,566	13,016	77,629
10.0	PART 2	Current Collections of Unit -Wide Levy	7,153,560	7,316,730	7,099,624	7,082,517	5,122,067	4,725,091
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections	71,792	-39,138	170,474	62,110	56,475	60,278
13.0		Penalties and Interest	18,899	28,522	21,936	18,977	14,248	15,390
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax	9,716	9,336	6,007
16.0		1% Local Government Option Sales Tax	845,528	811,664	886,941	791,367	812,058	709,694
17.0		1/2% Local Government Option Sales Tax (40)	569,012	549,630	586,981	506,524	474,049	403,512
18.0		1/2% Local Government Option Sales Tax (42)	438,368	467,157	582,061	502,790	470,228	400,690
18.5		1/2% Local Government Option Sales Tax (44)	-5,040	40,008	284,354	402,042	394,571	343,714
19.0		Privilege Licenses	101,310	32,061	43,214	59,624	58,300	57,150
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses	58,518	58,133	57,654	56,437	52,214	48,558
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses			181,817	170,097	145,504	105,065
23.0		Local Occupancy Tax
24.0		Prepared Food Tax
25.0		911 Charges
26.0		Gross Short Term lease and Rental Tax
27.0	FEDERAL	Payments In Lieu of Taxes - Federal			9,308	8,945	10,347	10,425
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General Government
30.0		Public Safety	38,217	94,400	141,353
31.0		Transportation - Streets
32.0		Transportation - All Other
33.0		Environmental Protection	234,000
34.0		Econ. & Phys. Dev. - Housing/Comm. Dev.
35.0		Econ. & Phys. Dev. - All Other
36.0		Human Services: Health, Mental Hlt & Hosp
37.0		Human Services: All Other
38.0		Culture & Recreation
39.0	STATE	Payments In Lieu of Taxes - State
40.0	INTERGOV	Unauthorized Substance Tax	19,263	8,705	11,922
41.0	REVENUES	Transitional Hold Harmless	555,263	439,263	163,866
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	861,348	825,180	608,789	533,764	489,710	435,217
45.0		Beer and Wine Tax	63,171	19,540	57,970	55,857	52,346	48,052
46.0		Powell Bill	385,168	371,002	400,846	425,368	363,656	348,954
50.0		Court Fees - Facilities and Arrest Fees	24,111	8,282	915	4,416	1,929	2,525
51.0		General Government
52.0		Public Safety	74,304	62,787	64,069	22,069	42,655	50,106
53.0		Transportation - Streets
54.0		Transportation - All Other					9,478	20,000
55.0		Environmental Protection			79,160
56.0		Econ. & Phys. Dev. - Housing/Community Dev			6,162
57.0		Econ. & Phys. Dev. - All Other		324,000	45,000
58.0		Human Services -Health, Mental Health, Hosp
59.0		Human Services - All Other
60.0		Culture and Recreation		84,111	450,000
61.0	LOCAL	Payments in Lieu of Taxes - Local	9,910	9,613	30,250	32,000	32,000	28,125
62.0	INTERGOV	General Government	16,889				1,426
63.0	REVENUES	Public Safety
64.0		Transportation - Streets				150,000	1,236,969	914,656
65.0		Transportation - All Other
66.0		Environmental Protection						1,649,832
67.0		Economic and Physical Development				1,196,576
68.0		Human Services - Health, Mental Hlt & Hosp
69.0		Human Services - All Other
70.0		Culture and Recreation			475,000	4,697	25,000	4,600
71.0	PERMITS	Building Permits	287,134	352,869	340,654	489,123	445,064	507,292
72.0	& FEES	Inspection Fees	100,959	60,372	89,880	197,379	131,987	193,918
72.1		Amusements licensing and permit taxes	8,875
73.0		Other Permits	8,850	39,313	193,839
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties	213,520	249,000	284,786	212,163	215,141	160,137
76.0		Airport
77.0		Fire Protection Charges	825,484	764,754	856,424	1,019,627	762,302	726,864
78.0		Solid Waste	1,131,698	1,071,404	1,071,496	900,056	752,666	686,667
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries	40,945	67,800	62,040	26,450	65,010	40,438
81.0		Recreation Service Revenues	228,841	150,155	113,221	115,206	76,900	74,172
82.0		Library Service Revenues	14,813	13,614	17,353	12,038	380,428	10,055
83.0		Other Cultural and Rec Service Revenues
84.0		Mass Transit - City Operated
85.0		Other Sales and Services	5,016	31,288
86.0	UTILITY	Water and Sewer Charges	7,843,674	6,885,636	6,899,591	7,733,316	7,161,481	6,838,479
87.0	REVENUES	Electric Charges	12,820,492	12,540,240	11,990,564	11,247,076	10,453,484	9,991,942
88.0		Gas Charges
88.1		Storm Water Fees
89.0	MISC.	Investment Earnings - Bond Proceeds
90.0	REVENUES	Investment Earnings - All Other Funds	40,013	49,616	227,089	467,654	519,020	468,133
91.0		Special Assessments						4
92.0		Private Contributions and Donations	234,000
93.0		Sales of Materials and Fixed Assets	9,135	23,815	5,978	16,121	103	8,146
94.0		Sale of Real Property	310,000
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution	49,181	45,240	50,725	62,994	35,535	33,920
98.0		Other Miscellaneous Revenues	516,103	417,896	626,835	624,614	947,690	753,328
99.0		Proceeds of Sale of Bonds and Notes	6,367,000	5,067,471
100.0		Proceeds of Capital Leases/Install Purchases			4,066,494	12,021,257	2,726,249	2,699,748
101.0		Other	80,445			20	677	5,564
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		-26,834	-21,421	6,581	9,269	40,291
106.0		Deposits Other than Utility
107.0		Prepaid Taxes		6,376	5,922	912	1,474	2,518
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages	50,698	23,936	41,536	36,050	37,654	36,890
109B	GENERAL	Governing Body - Other Direct	12,700	53,015	41,329	83,804	29,489	29,144
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	339,968	39,386	192,556	106,613	228,959	217,798
110B		Administration - Other Direct	358,464	403,163	560,280	245,979	57,211	26,370
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	236,880	101,121	52,909	98,416	246,999	211,263
112B		Finance - Other Direct	259,023	269,047	266,196	212,351	1,245	24,858
112C		Finance - Construction
112D		Finance - Purchase of P,P&E						10,339
113A		Taxes - Salaries & Wages
113B		Taxes - Other Direct
113C		Taxes - Construction
113D		Taxes - Purchase of P,P&E
114A		Legal - Salaries & Wages
114B		Legal - Other Direct	97,066	106,339	146,702	143,996	95,555	63,650
114C		Legal - Construction
114D		Legal - Purchase of P,P&E			17,830
115A		Public Buildings - Salaries & Wages		380,336	312,121	165,545	235,397	215,863
115B		Public Buildings - Other Direct		143,074	212,705	523,796	359,844	408,823
115C		Public Buildings - Construction
115D		Public Buildings - Purchase of P,P&E				28,827	21,231	134,867
116A		Court Facilities - Salaries & Wages
116B		Court Facilities - Other Direct
116C		Court Facilities - Construction
116D		Court Facilities - Purchase of P,P&E
117A		Central Services - Salaries & Wages
117B		Central Services - Other Direct
117C		Central Services - Construction
117D		Central Services - Purchase of P,P&E
118A		Gen. Govt. All Other - Salaries & Wages	1,043,408	301,215	26,452	19,537	476,831	431,053
118B		Gen. Govt. All Other - Other Direct	734,215	480,230	915,983	670,323	269,118	185,645
118C		Gen. Govt. All Other - Construction	519,251
118D		Gen. Govt. All Other - Purchase of P,P&E	439,949	140,075	197,234	724,060	333,581	82,661
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	2,904,360	2,906,036	2,762,206	2,583,944	1,785,442	1,616,615
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	893,214	570,027	423,101	451,094	987,336	1,045,309
119C		Police & Comm - Traffic Control - Construction	3,625,520
119D		Police & Comm - Traffic Control - Purchase of P,P&E	268,289	26,508	172,499	350,169	31,483	260,220
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	1,077,276	1,033,267	1,018,134	877,145	587,855	453,850
122B		Fire - Other Direct	555,724	473,991	571,827	628,387	633,143	529,043
122C		Fire - Construction						440,733
122D		Fire - Purchase of P,P&E		42,550	138,330	529,908	298,940	60,934
123A		Inspectors - Salaries & Wages	340,732	377,522	361,773	426,534	309,309	256,366
123B		Inspectors - Other Direct	17,868	38,266	17,530	32,614	119,488	90,631
123C		Inspectors - Construction
123D		Inspectors - Purchase of P,P&E		32,966			16,289
124A		Rescue Units - Salaries & Wages
124B		Rescue Units - Other Direct
124C		Rescue Units - Construction
124D		Rescue Units - Purchase of P,P&E
125A		Animal Control - Salaries & Wages
125B		Animal Control - Other Direct
125C		Animal Control - Construction
125D		Animal Control - Purchase of P,P&E
126A		Pub. Safety All Other - Salaries & Wages
126B		Pub. Safety All Other - Other Direct
126C		Pub. Safety All Other - Construction
126D		Pub. Safety All Other - Purchase of P,P&E
127A	TRANSPOR	Traffic Engineering - Salaries & Wages
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E
128A		Streets and Highways - Salaries & Wages	285,488	406,055	390,879	299,256	172,171	150,517
128B		Streets and Highways - Other Direct	365,496	63,902	153,109	91,825	632,187	202,068
128C		Streets and Highways - Construction	850,563				1,333,617	914,656
128D		Streets and Highways - Purchase of P,P&E	100,283		330,413		161,814
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		299,550	302,891	239,991
130B		Powell Bill - Other Direct		331,348	276,537	289,350	81,847	129,353
130C		Powell Bill - Construction		647,732	210,911	120,140	477,557	56,971
130D		Powell Bill - Purchase of P,P&E
131A		Parking Facilities - Salaries & Wages
131B		Parking Facilities - Other Direct
131C		Parking Facilities - Construction
131D		Parking Facilities - Purchase of P,P&E
132A		Mass Transit - City - Salaries & Wages
132B		Mass Transit - City - Other Direct
132C		Mass Transit - City - Construction
132D		Mass Transit - City - Purchase of P,P&E
133B		Mass Transit - Private - Other Direct
134A		Airport - Salaries & Wages
134B		Airport - Other Direct
134C		Airport - Construction
134D		Airport - Purchase of P,P&E
135A		Transpor. All Other - Salaries & Wages					316,195	305,512
135B		Transpor. All Other - Other Direct
135C		Transpor. All Other - Construction				4,637
135D		Transpor. All Other - Purchase of P,P&E
136A	ENVIRON	Solid Waste - Salaries & Wages
136B	MENTAL	Solid Waste - Other Direct	1,217,922	1,180,937	1,247,291	1,035,157	802,961	721,346
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E
137A		Drainage & Watershed - Salaries & Wages
137B		Drainage & Watershed - Other Direct
137C		Drainage & Watershed - Construction
137D		Drainage & Watershed - Purchase of P,P&E
138A		Cemeteries - Salaries & Wages
138B		Cemeteries - Other Direct
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		272,660	359,613	233,300	177,284	213,464
140B	& PHYSICAL	Planning & Zoning - Other Direct		62,728	77,197	108,166	109,357	153,282
140C	DEVELOP	Planning & Zoning - Construction
140D		Planning & Zoning - Purchase of P,P&E
141A		Economic Development - Salaries & Wages		71,853	71,350	67,486	48,927
141B		Economic Development - Other Direct		394,239	70,620	100,396	76,487
141C		Economic Development - Construction			60,000
141D		Economic Development - Purchase of P,P&E
142A		Community Development - Salaries & Wages
142B		Community Development - Other Direct
142C		Community Development - Construction
142D		Community Development - Purchase of P,P&E
143A		Housing & Urban Renewal - Salaries & Wages
143B		Housing & Urban Renewal - Other Direct
143C		Housing & Urban Renewal - Construction
143D		Housing & Urban Renewal - Purchase of P,P&E
144A		Special Empl Programs - Salaries & Wages
144B		Special Empl Programs - Other Direct
144C		Special Empl Programs - Construction
144D		Special Empl Programs - Purchase of P,P&E
145A		Econ. Dev. All Other - Salaries & Wages
145B		Econ. Dev. All Other - Other Direct
145C		Econ. Dev. All Other - Construction
145D		Econ. Dev. All Other - Purchase of P,P&E
146A	HUMAN	Health - Salaries & Wages
146B	SERVICES	Health - Other Direct
146C		Health - Construction
146D		Health - Purchase of P,P&E
147A		Mental Health - Salaries & Wages
147B		Mental Health - Other Direct
147C		Mental Health - Construction
147D		Mental Health - Purchase of P,P&E
148A		Social Services - Salaries & Wages
148B		Social Services - Other Direct
148C		Social Services - Construction
148D		Social Services - Purchase of P,P&E
149B		Hospital-City - Other Direct
150B		Hospital-Private - Other Direct
151A		Legal Aid - Salaries & Wages
151B		Legal Aid - Other Direct
151C		Legal Aid - Construction
151D		Legal Aid - Purchase of P,P&E
152A		Human Serv. All Other - Salaries & Wages
152B		Human Serv. All Other - Other Direct
152C		Human Serv. All Other - Construction
152D		Human Serv. All Other - Purchase of P,P&E
153A	CULTURE	Recreation & Parks - Salaries & Wages	646,333	582,674	730,772	636,583	448,489	400,100
153B	RECREATION	Recreation & Parks - Other Direct	372,615	429,405	581,325	607,856	547,259	637,590
153C		Recreation & Parks - Construction	14,340	105,181		2,134,368	293,182
153D		Recreation & Parks - Purchase of P,P&E	2,115,076	156,942	22,096		99,534	176,807
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	310,753	321,780	313,460	301,554	209,421	190,889
156B		Libraries - Other Direct	77,945	91,511	134,791	77,771	140,042	148,492
156C		Libraries - Construction					383,400
156D		Libraries - Purchase of P,P&E					30,590
157A		Cult. & Recr. All Other - Salaries & Wages	269,900	274,460
157B		Cult. & Recr. All Other - Other Direct	152,353	254,489
157C		Cult. & Recr. All Other - Construction		826,829	4,059,348	1,476,888
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages	863,477	816,833	728,440	763,201	581,008	489,451
158B		Water & Sewer - Other Direct	4,605,510	4,591,150	4,904,866	5,189,722	5,210,413	4,525,475
158C		Water & Sewer - Construction	554,940	47,987	1,038,841	2,217,490	2,811,003	1,432,785
158D		Water & Sewer - Purchase of P,P&E	551,089	860,675	848,706	1,324,419	1,147,406	2,239,277
159A		Electric Power - Salaries & Wages	722,621	716,670	726,303	643,612	463,655	374,521
159B		Electric Power - Other Direct	11,707,624	11,323,129	11,301,310	9,911,416	9,537,497	9,289,708
159C		Electric Power - Construction	36,593	135,283	466,247	306,727
159D		Electric Power - Purchase of P,P&E		18,899		604,988	665,366	28,167
160A		Natural Gas - Salaries & Wages
160B		Natural Gas - Other Direct
160C		Natural Gas - Construction
160D		Natural Gas - Purchase of P,P&E
161.1A		Storm Water - Salaries & Wages
161.1B		Storm Water - Other Direct
161.1C		Storm Water - Construction
161.1D		Storm Water - Purchase of P,P&E
161B	DEBT	Water & Sewer - Interest & Fees	304,644	355,487	387,772	341,372	225,942	166,276
161D	SERVICE	Water & Sewer - Principal	1,563,462	1,574,349	1,388,316	979,052	798,200	580,206
162B		Electric - Interest & Fees	25,668	36,289	49,814	24,321	7,734	9,226
162D		Electric - Principal	361,000	388,838	486,341	224,475	88,604	248,325
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	645,725	409,069	154,933	136,257	180,347	149,227
166D		All Other - Principal	1,564,823	1,289,839	1,296,582	1,100,701	682,600	540,367
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		322,327	91,236	17,920	34,328	33,764
172B		Fringe Benefits Other
173A	INTERGOV	Multi-Cnty Libr Dis,Cnty,Or Other - Recipient
173B	EXPEND	Multi-Cnty Libr Dis,Cnty,Or Other - Item #
173C		Multi-Cnty Libr Dis,Cnty,Or Other - Amount
174A		Gen Gov Activities Shared W/ Cnty - Recipient
174B		Gen Gov Activities Shared W/ Cnty - Item #
174C		Gen Gov Activities Shared W/ Cnty - Amount
175A		Highways (Payments to State) - Recipient
175B		Highways (Payments to State) - Item No.
175C		Highways (Payments to State) - Amount
176A		Other - Intergovt. Expenditures - Recipient
176B		Other - Intergovt. Expenditures - Item #
176C		Other - Intergovt. Expenditures - Amount
177A		Other - Intergovt. Expenditures - Recipient
177B		Other - Intergovt. Expenditures - Item #
177C		Other - Intergovt. Expenditures - Amount
178A		Other - Intergovt. Expenditures - Recipient
178B		Other - Intergovt. Expenditures - Item #
178C		Other - Intergovt. Expenditures - Amount
179.0		Current year's levy -- Excluding motor vehicles	6,696,298.	6,847,220.00	6,587,783.00	6,593,051.00	4,696,195.00	4,339,646.00
180.0		Current year's levy -- Motor vehicles (only)	564,119.	554,724.00	586,296.00	561,813.00	494,053.00	437,605.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	51,947.	35,999.00	18,568.00	13,696.00	16,459.00	10,929.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	54,910	49,215	55,887	58,651	51,722	41,231
183.0	DATA	Percentage of Taxes Collected - All Property %	98.53	98.85	98.96	98.99	98.69	98.91
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	99.22	99.47	99.72	99.79	99.65	99.75
185.0		Percentage of Taxes Collected - Motor Vehicles %	90.27	91.13	90.47	89.56	89.53	90.58
186.0		Ttl Amt Salaries/Wages for Construction
187A		Capital Reserve Schools - July 1, 2009
187B		Capital Reserve Schools - June 30, 2010
188A		Capital Reserve Hospitals - July 1, 2009
188B		Capital Reserve Hospitals - June 30, 2010
189A	PART 7	Cash On Hand & in Bank - Debt Service
189B	CASH &	Cash On Hand & in Bank - Construction Bond
189C	INVEST	Cash On Hand & in Bank - All Other	12,108,865	18,233,302	16,146,162	19,593,584	8,667,948	11,170,612
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	42,679,485	39,399,286	39,445,380	47,231,271	34,538,967	33,580,441
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In		47,817	82,738
194D		Amount - Net Revenues	42,679,485	39,351,469	39,362,642	47,231,271	34,538,967	33,580,441
		Calculated amount	42,679,485	39,351,469	39,362,642	47,231,271	34,538,967	33,580,441
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	44,060,848	37,650,986	41,794,281	40,549,489	36,138,823	31,340,747
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out		47,817	82,738
195D		Amount - Net Expenditures	44,060,848	37,603,169	41,711,543	40,549,489	36,138,823	31,340,747
		Calculated amount	44,060,848	37,603,169	41,711,543	40,549,489	36,138,823	31,340,747
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water					2,504
401B	Water /	Number of residential accounts billed Sewer					12,126
402A	Sewer	Amount processed and/or purchased in units Water	829	784	800	841,494	776,235
402B	Operations	Amount processed and/or purchased in units Sewer	598	650	590	501,586	499,856
403A		Total amount billed in units - Water	678	635	706	724,622	722,738
403B		Total amount billed in units - Sewer	391	500	439	450,179	551,952
404A		Of the total in 403A above how many units were Residential W	322	302	307	329,962	643,305
404B		Of the total in 403B above how many units were Residential S					372,913
405A		Of the total in 403 above, how many units were Outside Muni W					263,117
405B		Of the total in 403 above, how many units were Outside Muni S					2,504
406A		Of the total in 405A above how many units were Residential W					1,889
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	3,759,503	2,337,293	3,124,231	3,075,148	2,935,906
408A		Dollars related to 403A above	2,559,480	2,826,926	2,452,263	2,459,265	2,925,562
408B		Dollars related to 403B above	1,908,949	1,507,590	1,536,127	1,553,385	2,755,114
409A		Dollars related to 404A above	1,574,372	1,432,936	1,475,919	1,458,177	2,728,928
409B		Dollars related to 404B above					1,424,703
410A		Dollars related to 405A above					1,367,201
410B		Dollars related to 405B above					19,328
411A		Dollars related to 406A above					20,086
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above	5,787	5,796	6,360	12,126
421A		Number of residential accounts billed - Water	5,554	5,566	5,391	12,126
421B		Number of residential accounts billed - Sewer	681	602	559	164
422A		Number of non-residential & bulk accounts billed - Water	540	526	469	164
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	Michael Grannis
951.0		Title	Mayor Pro-Tem
952.0		Date	01/00/1900	11/22/2010	11/13/2009	10/22/2008	10/29/2007	10/23/2006
953.0		Contact	Kenneth R. Anderson
954.0		Title	CPA
955.0		Phone	910-895-2899
956.0		Fax	910-997-3464
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	16,238	14,333	13,700	12,908	12,126	11,584
Population Group	Electric 10,000 and Above	Electric 10,000 and Above	Electric 10,000 and Above	Electric 10,000 and Above	Electric 10,000 and Above	Electric 10,000 and Above
Total Operating Revenues	$0	6,557,029	6,303,617	6,378,897	6,275,789	5,922,023
Total Operating Revenues Per Capita	$0	457	460	494	518	511
Group Weighted Average Revenues Per Capita	25	325	304	312	318	307
State Weighted Average Revenues Per Capita	7	272	252	255	255	249

% to Total Operating Revenues
Operating Expenses	0.00%	95.52%	102.14%	105.34%	103.95%	94.90%
Group Weighted Average	84.93%	90.72%	91.59%	82.79%	78.09%	77.93%
State Weighted Average	91.62%	83.21%	87.12%	84.06%	80.00%	79.32%

Operating Margin	0.00%	4.48%	-2.14%	-5.34%	-3.95%	5.10%
Group Weighted Average	15.07%	9.28%	8.41%	17.21%	21.91%	22.07%
State Weighted Average	8.38%	16.79%	12.88%	15.94%	20.00%	20.68%

Operating Transfers In	0.00%	0.00%	0.00%	4.70%	0.00%	0.00%
Group Weighted Average	28.98%	0.87%	1.22%	1.46%	1.17%	0.74%
State Weighted Average	27.09%	1.59%	1.20%	1.28%	1.10%	1.57%

Operating Transfers Out	0.00%	0.00%	0.00%	0.00%	4.78%	0.00%
Group Weighted Average	49.08%	2.83%	2.69%	3.60%	4.23%	2.51%
State Weighted Average	52.67%	1.55%	2.65%	3.15%	1.86%	2.84%

Net Income before capital contributions	0.00%	4.14%	2.67%	17.15%	7.77%	23.28%
Group Weighted Average	151.85%	7.08%	1.46%	15.22%	20.32%	3.45%
State Weighted Average	643.66%	15.82%	-9.92%	18.20%	25.61%	24.40%

Key Ratios and Cash Flow

Quick Ratio	1.91	1.88	2.73	2.63	1.41	2.27
Group Weighted Average	4.64	3.89	3.31	3.28	3.43	3.14
State Weighted Average	4.02	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	116.8	126.4	121.5	121.4	102.8
Group Weighted Average	2.8	50.2	60.8	53.8	57.2	53.6
State Weighted Average	1.2	57.9	58.5	56.7	61.6	59.8

Days Cash on Hand	0.0	179.4	220.9	252.9	63.3	160.9
Group Weighted Average	-78.6	442.8	341.6	394.1	422.2	383.2
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$2,091,174	1,724,685	13,067	689,845	207,812	967,764

Debt to Equity	0.00	0.50	0.57	0.55	0.43	0.29
Group Weighted Average	0.10	0.30	0.33	0.32	0.47	0.49
State Weighted Average	0.22	0.59	0.54	0.54	0.55	0.55

Debt per Capita	0	837	989	989	753	544
Group Weighted Average	12	502	737	758	720	750
State Weighted Average	8	897	783	781	761	733

Capital Expenditures:	2011	2010	2009	2008	2007	2006
	$0	826,829	4,059,348	1,476,888	0	0

	2005	2004	2003	2002
	$201,993	587,488	1,425,567	1,672,269

Capital Contributions: Excluded from income above	$837,258	0	79,160	1,196,576	0	1,649,832


Operating Statistics

Estimated population of the areas served Water	0	0	0	0	12,126	NA
Estimated population of the areas served Sewer	0	0	0	0	12,126	NA

Number of Gallons of Water Processed (000) omitted	829	784	800	841,494	776,235	NA
Number of Gallons of Sewage Processed (000) omitted	598	650	590	501,586	499,856	NA

Number of Gallons of Water Billed (000) omitted	678	635	706	724,622	722,738	NA
Number of Gallons of Sewage Billed (000) omitted	391	500	439	450,179	551,952	NA

Ratio of Water Billed to Water Processed	0.81838	0.80984	0.88250	0.86111	0.93108	NA
Ratio of Sewage Billed to Sewage Processed	0.65345	0.76879	0.74407	0.89751	1.10422	NA

Total Revenue from Water Sales	3,759,503	2,337,293	3,124,231	3,075,148	2,935,906	NA
Total Revenue from Sewage Sales	2,559,480	2,826,926	2,452,263	2,459,265	2,925,562	NA

Water Revenue per 1000 gallons of Sales					242.11661	NA
Sewage Revenue per 1000 gallons of Sales					241.26357	NA

Group Average Sales per thousand Gallons Water	$0.00026	$0.01246	$4.86341	$7.69779	$0.85985	NA
Group Average Sales per thousand Gallons Sewage	$0.00023	$5.67863	$6.93208	$1,583.42962	$1.23144	NA

State Average Sales per thousand Gallons Water	$0.00011	$39.04205	$39.12016	$9.21753	$4,470.42307	NA
State Average Sales per thousand Gallons Sewage	$0.00012	$47.04724	$56.85673	$42.71639	$3,516.06083	NA

Residential Water Sales per thousand Gallons	$5,919.95596	4,993.67340	5,003.67101	4.70777	4.28275	NA
Residential Sewage Sales per thousand Gallons	$6,166.26978	5,930.04469	5,927.38554	5.88494	5.26382	NA

Water Sales per thousand Gallons outside Municipal Limits					3.82047	NA
Sewage Sales per thousand Gallons outside Municipal Limits					5.19617	NA

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

Go to top of page Key Ratios of Electric Systems for The
Town of Clayton

	2011	2010	2009	2008	2007	2006

Population	16,238	14,333	13,700	12,908	12,126	11,584
Power Agency Group	N.C. Easterrn Municipal Power Agency
Total Operating Revenues	$12,801,917	12,514,228	11,936,594	11,247,076	10,453,484	9,991,942
Group Weighted Average	17,364,198	15,757,433	15,168,623	13,678,216	13,200,898	12,603,524

% to Total Operating Revenues
Power Purchases	0.0%	76.6%	77.3%	71.2%	74.3%	72.8%
Group Weighted Average	0.0%	81.8%	82.4%	80.0%	81.0%	80.6%

Other Operating Expenses	99.2%	21.8%	26.0%	25.1%	23.3%	26.0%
Group Weighted Average	96.0%	14.8%	15.1%	17.5%	16.1%	16.4%

Operating Margin	0.8%	1.7%	-3.3%	3.6%	2.4%	1.3%
Group Weighted Average	4.0%	3.4%	2.5%	2.5%	2.9%	3.1%

Operating Transfers In	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
Group Weighted Average	0.2%	0.0%	0.0%	0.3%	0.2%	0.0%

Operating Transfers Out	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
Group Weighted Average Out	2.5%	2.0%	2.1%	2.2%	2.4%	2.1%

Net Income	0.9%	1.7%	-2.7%	5.5%	4.0%	1.5%
Group Weighted Average	2.9%	3.6%	2.7%	3.6%	2.7%	1.6%

Key Ratios and Cash Flow

Quick Ratio	3.2	3.1	3.2	3.5	3.2	3.9
Group Weighted Average	2.7	2.7	2.6	2.6	2.6	2.9

Coverage Ratio	0.00	1.01	0.95	1.08	1.07	1.01
Group Weighted Average	N/A	1.09	1.08	1.10	1.09	1.08

Days Sales in Receivables	0.0	49.7	47.3	50.7	22.0	43.8
Group Weighted Average	N/A	44.8	40.7	43.1	40.5	42.2

Days Cash on Hand	92.9	97.4	97.4	139.6	84.2	105.9
Group Weighted Average	67.9	64.0	62.5	73.6	71.7	75.3

Cash flow from Operations	$617,801	542,277	60,729	542,620	-27,459	295,596

Capital Expenditures:	$1,106,029	908,662	1,887,547	3,541,909	3,958,409	3,672,062


	2011	2010	2009	2008	2007	2006
Capital Contributions: Excluded from Income Above	$0	0	0	0	0	0

Operating Transfers to the General Fund as a % of GF Revenues	2011	2010	2009	2008	2007	2006
	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

	2005	2004	2003	2002	2001	2000
	0.44%	0.40%	0.42%	0.35%	0.25%	0.25%

Gross Electric Fund Assets as Cost	$10,378,416	10,341,823	10,187,641	9,721,394	9,116,406	8,451,040
Estimated Tax Loss from Municipal Ownership of Utility	$56,043	$55,846	55,013	52,496	44,670	41,410
Tax Rate Equivalent	0.0042	0.0041	0.0041	0.0040	0.0042	0.0042

Operating Transfers to the General Fund as a % of Gross Fixed Assets	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Operating Transfers to the General Fund as a Tax Rate Equivalent	0.0000	0.0000	0.0000	0.0000	0.0000	0.0000

Tax Rate Adjusted for Assessed to Sales Ratio	0.5329	0.4863	0.4620	0.4820	0.4494	0.4755

Tax Rate Adjusted Excluding Transfers	0.5329	0.4863	0.4620	0.4820	0.4494	0.4755

Weighted Average Group Rate Adjusted	0.4468	0.4230	0.3911	0.3938	0.4015	0.4080

Weighted Average Non Electric Adjusted Rate	0.4263	0.4191	0.4007	0.4107	0.4309	0.4353

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

	2007	2008	2009	2010	2011
Unit's FBA %	34.13%	52.37%	44.31%	86.91%	0.00%
Group average FBA %	37.01%	38.75%	39.96%	38.21%	76.50%
State average Electric/Non Electric Group FBA %	33.92%	35.35%	34.33%	33.60%	67.13%
State average FBA %	36.54%	36.35%	37.01%	37.47%	29.01%

Municipal Population Group: Electric 10,000 to 49,999

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2007 2008 2009 2010 2011

Municipality 98.69% 98.99% 98.96% 98.85% 98.53%

Pop. Group 96.51% 96.79% 96.54% 96.58% 96.54%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

Municipal Population Group: Electric 10,000 to 49,999

	2007	2008	2009	2010	2011
Municipality	98.69%	98.99%	98.96%	98.85%	98.53%
Pop. Group	96.51%	96.79%	96.54%	96.58%	96.54%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

Municipal Population Group: Electric 10,000 to 49,999

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2007 2008 2009 2010 2011

Municipality 65 53 42 382 314

Pop. Group 166 153 130 132 111

Statewide 478 456 455 449 450

Municipal Population Group: 10,000 to 24,999

	2007	2008	2009	2010	2011
Municipality	65	53	42	382	314
Pop. Group	166	153	130	132	111
Statewide	478	456	455	449	450

Municipal Population Group: 10,000 to 24,999

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2007 2008 2009 2010 2011

Property Tax $428 555 532 510 446

Utility 1,453 1,470 1,379 1,358 1,273

Sales Tax 177 172 171 130 113

Sales & Services 186 177 190 164 152

Intergovernmental 185 188 151 157 141

Debt Proceeds 78 48 46 383 424

Other Miscellaneous 341 1,049 404 43 74

Total $2,848 3,659 2,873 2,745 2,623

	2007	2008	2009	2010	2011
Property Tax	$428	555	532	510	446
Utility	1,453	1,470	1,379	1,358	1,273
Sales Tax	177	172	171	130	113
Sales & Services	186	177	190	164	152
Intergovernmental	185	188	151	157	141
Debt Proceeds	78	48	46	383	424
Other Miscellaneous	341	1,049	404	43	74
Total	$2,848	3,659	2,873	2,745	2,623

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2011
2011

Category Revenue
Per Capita

Property Tax $7,244,251
$446

Water/Sewer 5,016
0

Electric 7,843,674
483

Other Utilities 12,820,492
790

Sales Tax 1,847,868
113

Sales & Services 2,464,151
152

Intergovernment 2,281,644
141

Debt Proceeds 6,883,103
424

Miscellaneous 1,199,125
74

Total $42,589,324
$2,623

Municipal Population Group: Electric 10,000 to 49,999

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2011
2011

Category Expenditures
Per Capita

General Government $4,091,622
$251

Water/Sewer 422,253
26

Electric 6,575,016
405

Other Utilities 12,044,585
742

Debt Service 4,465,322
275

Transportation 1,601,830
99

Public Safety 9,682,983
596

Other 5,177,237
319

Total $44,060,848
$2,713

Municipal Population Group: Electric 10,000 to 49,999

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $9,091,894
$560

Water/Sewer Capital 0
0

Electric Capital 1,106,029
68

Other Capital 7,969,864
491

Other Operating 25,893,061
1,594

Total $44,060,848
$2,713

Municipal Population Group: Electric 10,000 to 49,999

Last Updated 2/7/2012 2:16:01 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$7,244,251	$446
Water/Sewer	5,016	0
Electric	7,843,674	483
Other Utilities	12,820,492	790
Sales Tax	1,847,868	113
Sales & Services	2,464,151	152
Intergovernment	2,281,644	141
Debt Proceeds	6,883,103	424
Miscellaneous	1,199,125	74
Total	$42,589,324	$2,623

Municipal Population Group: Electric 10,000 to 49,999

North CarolinaDepartment of State TreasurerFinancial InformationTown of Clayton

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Clayton