North Carolina
Department of State Treasurer
Financial Information
Town of Columbus



Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Financial Graphs and Comparisons
Download Excel 97 Version of Financial Summary

Institute of Government North Carolina Cities Web Site

Go to North Carolina County and Municipal Financial Information Home Page
Go to Polk County Map Page



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
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201020092008200720062005

Revenues by Source







Property Tax$475,842 451,084 426,711 401,756 414,437 328,879


Utility 1,039,347 1,119,000 1,069,812 924,819 938,396 909,273


Sales Tax 172,095 193,128 209,637 201,245 185,268 177,513


Sales & Services 73,099 62,002 64,364 55,580 53,317 52,509


Intergovernmental 122,291 128,473 114,120 103,783 120,916 83,120


Debt Proceeds 49,839 - - - - -


Other Miscellaneous 70,394 78,830 292,994 383,521 179,046 92,007


Total$2,002,907 2,032,517 2,177,638 2,070,704 1,891,380 1,643,301










Expenditures by Function







Utility$849,660 965,850 885,663 967,006 811,716 744,959


Debt Service 233,457 185,232 308,020 216,636 233,139 48,324


Transportation 81,375 201,174 220,316 163,537 208,599 83,330


General Government 317,388 251,757 277,463 251,058 195,253 202,886


Public Safety 405,305 402,219 377,795 389,845 405,405 355,063


Other 76,804 72,033 - - 54,754 96,589


Total$1,963,989 2,078,265 2,069,257 1,988,082 1,908,866 1,531,151










Expenditures by Object







Salaries & Wages$800,396 912,418 828,772 704,538 671,221 572,628


Capital Outlay - - - 48,955 117,768 197,493


Other Operating + Debt Service 1,163,593 1,165,847 1,240,485 1,234,589 1,119,877 761,030


Total$1,963,989 2,078,265 2,069,257 1,988,082 1,908,866 1,531,151



















Per Capita Revenues by Source







Property Tax$446 429 404 380 391 313


Utility 975 1,065 1,013 874 885 866


Sales Tax 161 184 199 190 175 169


Sales & Services 69 59 61 53 50 50


Intergovernmental 115 122 108 98 114 79


Debt Proceeds 47 - - - - -


Other Miscellaneous 66 75 277 362 169 88


Total$1,879 1,934 2,062 1,957 1,784 1,565










Per Capita Expenditures by Function







Utility$797 919 839 914 766 709


Debt Service 219 176 292 205 220 46


Transportation 76 191 209 155 197 79


General Government 298 239 262 237 184 194


Public Safety 380 383 358 368 382 338


Other 72 69 - - 52 92


Total$1,842 1,977 1,960 1,879 1,801 1,458










Per Capita Expenditures by Object







Salaries & Wages$751 868 785 666 633 545


Capital Outlay - - - 46 111 188


Other Operating 1,091 1,109 1,175 1,167 1,057 725


Total$1,842 1,977 1,960 1,879 1,801 1,458










Population GroupNo Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499


Number of Municipalites in Group 96 100 101 101 103 103


Average Population In Group 1,660 1,652 1,661 1,642 1,638 1,632


Town of Columbus Population 1,066 1,051 1,056 1,058 1,060 1,050

Group Average Per Capita Revenues by Source







Property Tax 411 422406369348331


Utility 429 436423430399379


Sales Tax 152 178201195180172


Sales & Services 81 7680777171


Intergovernmental 227 228217220243219


Debt Proceeds 39 3346384657


Other Miscellaneous 115 162261203273141


Total 1,454 1,5351,6341,5321,5601,370










Group Average Per Capita Expenditures by Function







Utility 479 531572461487425


Debt Service 128 154126110108107


Transportation 138 146139141130132


General Government 204 216265200222193


Public Safety 349 352386348327294


Other 175 201203206205170


Total 1,473 1,6001,6911,4661,4791,321










Group Average Per Capita Expenditures by Object







Salaries & Wages 479 498467447422409


Capital Outlay 270 327514332400308


Other Operating 724 775710686657604


Total 1,473 1,6001,6911,4651,4791,321


















General Fund
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201020092008200720062005

General Fund revenues$943,365 948,845 952,081 882,766 875,193 783,536

General Fund expenditures 915,375 940,543 918,526 849,818 911,470 758,591

Operating transfers in - - - - - -

Operating transfers out - - - - - -

Capital leases and installment purchase proceeds - - - - 62,500 40,000

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses 27,990 8,302 33,555 32,948 26,223 64,945










Fund balance available (FBA):







In dollars$474,560 489,249 451,629 447,891 315,708 336,712


FBA as a % of GF Net Expenditures:







Unit's FBA %51.8452.0249.1752.7037.1946.86


Group weighted average FBA %66.6566.0562.4465.4864.5869.64


State weighted average Non-Electric Group39.1337.8936.6537.3937.3836.82


State weighted average FBA %37.7937.0936.3436.5436.9636.78

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$674,281 728,767 765,350 757,879 797,262 775,630


Quick ratio4.08 4.48 3.82 4.28 5.97 5.16


Net income64,444 (36,217)170,248 (182,356)38,385 275,433


Cashflow from operations72,585 108,331 188,511 99,310 83,273 332,632


Depreciation & Amortization Expense190,480 188,482 166,449 148,756 138,994 113,683


























Cash, Investments and Financing
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201020092008200720062005











Population at July 1st of the Previous Year1,0661,0511,0561,0581,0601,050


Population GroupNo Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499


Cash &Investments$0 0 0 0 0 0


Investment Earnings0 0 0 0 0 0


Tax Rate Equivalent0.00000.00000.00000.00000.00000.0000


Tax Rate Equivalent Group weighted average0.00000.00000.00000.00040.00140.0000


Tax Rate Equivalent Statewide weighted average0.00130.00340.00690.01010.00800.0043


Latest year of Revaluation 200902001200120012001


January 1, Prior Year Assessed Valuation$128,626,495 102,117,987 96,217,492 90,120,401 80,897,634 79,900,280


Tax Rate0.39000.45000.45000.45000.45000.4000


Tax Rate Group weighted average0.29700.29830.28600.34240.32970.3306


Tax Rate State Wide0.40600.42620.42380.44500.43210.4448


Assessment -to-Sales Ratio87.8960.8062.1668.4275.6076.34


Assessment -to-Sales Ratio Group weighted average97.6986.7788.9479.9685.7186.82


Assessment -to-Sales Ratio Statewide98.2990.8188.5388.4192.2892.35


Assessed Valuation Adjusted for Assesment to Sales Ratio$146,349,408 167,957,215 154,790,045 131,716,459 107,007,452 104,663,715


EffectiveTax Rate0.34280.27360.27970.30790.34020.3054


Group weighted average Effective Tax Rate0.29010.25890.25440.27370.28260.2870


Statewide weighted average Effective Tax Rate0.39900.38700.37520.39340.39870.4108


Percent Collected95.830098.080098.090098.620098.570096.2400


Percent Collected Group weighted average95.5095.9996.8697.1896.9496.84


Percent Collected Statewide97.6197.3697.5697.5897.5597.42


Percent Collected Excluding Motor Vehicles96.4498.9698.6998.8499.0896.77


Percent Collected Excluding Motor Vehicles Group weighted average96.0096.6797.7898.0197.7697.85


Percent Collected Excluding Motor Vehicles Statewide weighted average98.3098.3198.6598.5998.6198.36


Percent Collected Motor Vehicles Only 84.5785.8990.6995.7292.4489.78


Percent Collected Motor Vehicles Only Group weighted average85.4284.6085.1686.0785.5486.22


Percent Collected Motor Vehicles Only Statewide weighted average 86.8986.6786.7486.7186.8087.31


Tax Uncollected42,889 35,129 37,803 33,638 33,217 33,394


Tax Rate Equivalent0.03330.03440.03930.03730.04110.0418


Dominant County: Polk






Debt Information








Population Group1,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,499


Ratings:







Fitch







Moody's







S & P
















General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group256 265 277 294 297 306


Total Per Capita Statewide449 455 456 478 495 505


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1838%0.1750%0.1852%0.2336%0.2606%0.2847%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.4104%0.3909%0.4132%0.4706%0.5275%0.5588%


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$527,656 558,149 700,000 0 0 0


--General Government397,624 449,003 303,460 407,213 169,589 189,030


Total*$925,279 1,007,153 1,003,460 407,213 169,589 189,030


* The total only includes the contracts that require Local Government Commission approval.




Revenue Bond Debt $1,325,813 1,414,201 1,502,588 1,590,976 1,679,363 1,767,751


















Annual Financial Information Report Detail
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LineSectionDescription201020092008200720062005

Population at July 1st of the Previous Year Adjusted for Boundry Changes1,0661,0511,0561,0581,0601,050









1.5AFISCAL Governmental Activities Assets1,363,9561,322,3141,254,0351,155,7341,125,1331,084,564
1.5BSUMMARYGovernmental Activities Liabilities179,832178,284100,063138,161207,660181,366
3.5A
Business Type Activities Assets4,570,2894,600,3574,578,9944,168,7024,111,6744,197,834
3.5B
Business Type Activities Liabilties2,310,0552,404,5672,346,9872,106,9431,867,5591,992,104
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy471,615445,941425,458401,756382,175305,851
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections4,2275,1431,253
33,94826,222
13.0
Penalties and Interest



-1,686-3,194
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax





16.0
1% Local Government Option Sales Tax43,02348,28252,40950,31154,08244,378
17.0
1/2% Local Government Option Sales Tax (40)49,90856,00760,79558,36148,98450,944
18.0
1/2% Local Government Option Sales Tax (42)49,90856,00760,79558,36148,81751,479
18.5
1/2% Local Government Option Sales Tax (44)29,25632,83235,63834,21233,38530,712
19.0
Privilege Licenses17,0284,0035,5103,6295,0321,293
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses1,3861,7141,86710,0139,5939,108
23.0
Local Occupancy Tax22,94223,45824,74722,99524,20421,879
24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety





31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection





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





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax





41.0REVENUESTransitional 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 Tax88,05185,16666,39861,45945,38644,249
45.0
Beer and Wine Tax1,4994,7424,8745,042

46.0
Powell Bill31,70338,00342,63136,32838,95438,871
50.0
Court Fees - Facilities and Arrest Fees1,0385622179541,271
51.0
General Government





52.0
Public Safety





53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection





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





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection



35,305
67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation





71.0PERMITS Building Permits1,8209,38021,169


72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits


3,2941,7501,000
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties





76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste73,09962,00264,36452,28651,56751,509
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues





82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services





86.0UTILITYWater and Sewer Charges1,039,3471,119,0001,069,812924,819938,396909,273
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds11,97619,77953,34953,88435,21714,727
91.0
Special Assessments





92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets





94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution15,24220,49620,65710,00010,0005,000
98.0
Other Miscellaneous Revenues49,839




99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases

165,695283,00095,00040,000
101.0
Other75,07359,28150,08574,78681,905213,238
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits4,5857,0101,8794,1762,330-824
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages9,60019,500



109BGENERALGoverning Body - Other Direct2,8131,38722,35119,50022,21619,500
109CGOVTGoverning Body - Construction





109D
Governing Body - Purchase of P,P&E





110A
Administration - Salaries & Wages104,45976,82956,03067,36869,16389,090
110B
Administration - Other Direct200,516154,041199,082164,190103,87488,708
110C
Administration - Construction





110D
Administration - Purchase of P,P&E




5,588
111A
Elections - Salaries & Wages





111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages





112B
Finance - Other Direct





112C
Finance - Construction





112D
Finance - Purchase of P,P&E





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





114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct





115C
Public Buildings - Construction





115D
Public Buildings - Purchase of P,P&E





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





118B
Gen. Govt. All Other - Other Direct





118C
Gen. Govt. All Other - Construction





118D
Gen. Govt. All Other - Purchase of P,P&E





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages270,565269,565249,686196,231202,952177,440
119BSAFETYPolice & Comm - Traffic Control - Other Direct85,17783,45079,013129,509127,366117,649
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E


19,91730,09215,565
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





122B
Fire - Other Direct40,01939,38637,06531,62731,62731,416
122C
Fire - Construction





122D
Fire - Purchase of P,P&E





123A
Inspectors - Salaries & Wages





123B
Inspectors - Other Direct





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





127ATRANSPORTraffic Engineering - Salaries & Wages





127BTATIONTraffic Engineering - Other Direct





127C
Traffic Engineering - Construction





127D
Traffic Engineering - Purchase of P,P&E





128A
Streets and Highways - Salaries & Wages13,128148,620136,26598,17197,01223,812
128B
Streets and Highways - Other Direct





128C
Streets and Highways - Construction


29,03830,49325,000
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





130B
Powell Bill - Other Direct68,24752,55484,05136,32881,09425,610
130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E




8,908
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





135B
Transpor. All Other - Other Direct





135C
Transpor. All Other - Construction





135D
Transpor. All Other - Purchase of P,P&E





136AENVIRONSolid Waste - Salaries & Wages9,545




136BMENTALSolid Waste - Other Direct67,25972,033

54,75462,027
136CPROTECTIONSolid 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





140AECONOMICPlanning & Zoning - Salaries & Wages





140B& PHYSICALPlanning & Zoning - Other Direct





140CDEVELOPPlanning & Zoning - Construction





140D
Planning & Zoning - Purchase of P,P&E





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





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





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - 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





153ACULTURE Recreation & Parks - Salaries & Wages





153BRECREATIONRecreation & Parks - Other Direct





153C
Recreation & Parks - Construction





153D
Recreation & Parks - Purchase of P,P&E




34,562
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





156B
Libraries - Other Direct





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





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





158AUTILITYWater & Sewer - Salaries & Wages393,099397,904386,791342,768302,094282,286
158B
Water & Sewer - Other Direct 456,561567,946498,872624,238452,439354,803
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E



57,183107,870
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





161.1B
Storm Water - Other Direct





161.1C
Storm Water - Construction





161.1D
Storm Water - Purchase of P,P&E





161BDEBTWater & Sewer - Interest & Fees30,03124,83853,28246,31871,1806,798
161DSERVICEWater & Sewer - Principal168,923147,034211,787124,940114,50020,803
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 & Fees5,6021,0144,5636,0437,5225,587
166D
All Other - Principal28,90112,34638,38839,33539,93715,136
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement9,5449,81812,03112,56113,36812,993
172B
Fringe Benefits Other





173AINTERGOVMulti-Cnty Libr Dis,Cnty,Or Other - Recipient





173BEXPENDMulti-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 vehicles477,420.426,977.00399,627.00372,802.00357,817.00293,891.00
180.0
Current year's levy -- Motor vehicles (only)25,901.30,688.0032,575.0029,325.0029,919.0023,898.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh16,988.4,441.005,228.004,313.003,298.009,496.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles3,9964,3313,0331,2542,2632,442
183.0DATAPercentage of Taxes Collected - All Property %95.8398.0898.0998.6298.5796.24
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%96.4498.9698.6998.8499.0896.77
185.0
Percentage of Taxes Collected - Motor Vehicles %84.5785.8990.6995.7292.4489.78
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





189APART 7Cash On Hand & in Bank - Debt Service





189BCASH &Cash On Hand & in Bank - Construction Bond





189CINVESTCash On Hand & in Bank - All Other1,281,2231,343,7361,432,4911,367,4981,150,3781,230,045
190A PARTAppropriations Made During FY - B(1) - B(7)





190B 8Expenditures 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





194APART 9Amount - Total Revenues2,077,9802,091,7982,227,7232,145,4901,973,2851,856,539
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues2,077,9802,091,7982,227,7232,145,4901,973,2851,856,539


Calculated amount2,077,9802,091,7982,227,7232,145,4901,973,2851,856,539


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures1,963,9892,078,2652,069,2571,988,0821,908,8661,531,151
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures1,963,9892,078,2652,069,2571,988,0821,908,8661,531,151


Calculated amount1,963,9892,078,2652,069,2571,988,0821,908,8661,531,151


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water


16,915

401BWater /Number of residential accounts billed Sewer


16

402ASewer Amount processed and/or purchased in units Water109,234,718124140,237161,344

402BOperationsAmount processed and/or purchased in units Sewer61,502,0247162,00069,737

403A
Total amount billed in units - Water78,648,9978391,41994,980

403B
Total amount billed in units - Sewer55,351,8226065,54173,021

404A
Of the total in 403A above how many units were Residential W51,4435558,16751,303

404B
Of the total in 403B above how many units were Residential S


24,320

405A
Of the total in 403 above, how many units were Outside Muni W


25,589

405B
Of the total in 403 above, how many units were Outside Muni S


16,915

406A
Of the total in 405A above how many units were Residential W


18,937

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 bulk506,236531,560179,706273,070

408A
Dollars related to 403A above434,351454,462282,487162,301

408B
Dollars related to 403B above387,527406,912170,864179,950

409A
Dollars related to 404A above303,312317,355181,288193,475

409B
Dollars related to 404B above


150,438

410A
Dollars related to 405A above


163,368

410B
Dollars related to 405B above


195,537

411A
Dollars related to 406A above


163,291

411B
Dollars related to 406B above





412A
Dollars related to 407A above





412B
Dollars related to 407B above792772759


421A
Number of residential accounts billed - Water409391388


421B
Number of residential accounts billed - Sewer146161166


422A
Number of non-residential & bulk accounts billed - Water121135139


422B
Number of non-residential & bulk accounts billed - Sewer222222
423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialJonathan Kanipe

951.0
TitleTown Manager/Finance Officer

952.0
Date10/26/201001/00/190010/28/200801/03/200810/28200611/30/2005
953.0
ContactKathy Gregory

954.0
TitleAssistant Finance Officer

955.0
Phone828-894-8236




956.0
Fax828-894-2797




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Columbus













201020092008200720062005








Population
1,0661,0511,0561,0581,0601,050
Population Group
No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499
Total Operating Revenues
$1,039,3471,119,0001,069,812942,237938,396909,273
Total Operating Revenues Per Capita
$9751,0651,013891885866
Group Weighted Average Revenues Per Capita330321319302290280
State Weighted Average Revenues Per Capita306290293293286262








% to Total Operating Revenues






Operating Expenses
100.08%103.16%98.35%118.42%95.22%82.57%
Group Weighted Average
104.07%106.58%105.52%106.56%103.88%102.64%
State Weighted Average
83.80%88.94%85.72%81.18%80.03%84.59%








Operating Margin
-0.08%-3.16%1.65%-18.42%4.78%17.43%
Group Weighted Average
-4.07%-6.58%-5.52%-6.56%-3.88%-2.64%
State Weighted Average
16.20%11.06%14.28%18.82%19.97%15.41%








Operating Transfers In
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
9.98%5.97%5.53%3.13%3.89%4.67%
State Weighted Average
1.47%1.12%1.21%1.12%1.45%1.59%








Operating Transfers Out
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
1.49%6.71%1.78%2.63%14.23%0.66%
State Weighted Average
1.66%2.70%3.12%1.85%2.76%2.79%








Net Income before capital contributions
6.20%-3.24%15.91%-19.35%4.09%30.29%
Group Weighted Average
10.39%-25.58%23.38%12.88%9.73%16.11%
State Weighted Average
12.99%-9.68%14.10%18.23%15.30%15.64%








Key Ratios and Cash Flow














Quick Ratio
4.084.483.824.285.975.16
Group Weighted Average
3.373.102.843.253.583.48
State Weighted Average
3.202.812.962.902.821.82








Days Sales in Receivables
8.026.527.031.741.529.2
Group Weighted Average
55.244.749.448.843.443.8
State Weighted Average
58.858.656.160.758.160.0








Days Cash on Hand
335.0322.2387.3341.2390.8498.6
Group Weighted Average
432.3414.6426.4624.7477.4496.4
State Weighted Average
526.9479.1507.5565.1514.1479.7








Cash flow from Operations
$72,585108,331188,51199,31083,273332,632








Debt to Equity
0.991.061.000.970.810.86
Group Weighted Average
0.240.260.280.270.280.27
State Weighted Average
0.600.560.570.550.520.54








Debt per Capita
2,1022,2212,1031,8911,7211,816
Group Weighted Average
483501535482473500
State Weighted Average
997927932886798753








Capital Expenditures:
201020092008200720062005


$000000










2004200320022001



$86,15137,867162,00745,243









Capital Contributions: Excluded from income above
$000000
















Operating Statistics














Estimated population of the areas served Water000945NANA
Estimated population of the areas served Sewer00016NANA








Number of Gallons of Water Processed (000) omitted109,234,718124140,237161,344NANA
Number of Gallons of Sewage Processed (000) omitted61,502,0247162,00069,737NANA








Number of Gallons of Water Billed (000) omitted78,648,9978391,41994,980NANA
Number of Gallons of Sewage Billed (000) omitted55,351,8226065,54173,021NANA








Ratio of Water Billed to Water Processed0.720000.671550.651890.58868NANA
Ratio of Sewage Billed to Sewage Processed0.900000.849871.057111.04709NANA








Total Revenue from Water Sales506,236531,560179,706273,070NANA
Total Revenue from Sewage Sales434,351454,462282,487162,301NANA








Water Revenue per 1000 gallons of Sales



288.96296NANA
Sewage Revenue per 1000 gallons of Sales



10,143.81250NANA








Group Average Sales per thousand Gallons Water$57.50679$27.87923$1,769.81984$14,046.04813NANA
Group Average Sales per thousand Gallons Sewage$65.99734$34.82867$854.41571$7,762.65881NANA








State Average Sales per thousand Gallons Water$25.53413$28.47236$12,972.02948$5,350.70834NANA
State Average Sales per thousand Gallons Sewage$40.97199$44.63671$11,463.64343$3,991.93085NANA








Residential Water Sales per thousand Gallons$7.533137,460.799412.937473.50759NANA
Residential Sewage Sales per thousand Gallons$9.695139,287.532925.390826.90464NANA








Water Sales per thousand Gallons outside Municipal Limits


6.18577NANA
Sewage Sales per thousand Gallons outside Municipal Limits


6.38431NANA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.000000.00000NANA
Total Sewage Sales per thousand gallons for Redistribution$0.000000.000000.000000.00000NANA




Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20062007200820092010
Unit's FBA %37.19%52.70%49.17%52.02%51.84%
Group average FBA %64.58%65.48%62.44%66.05%66.65%
State average Electric/Non Electric Group FBA %37.38%37.39%36.65%37.89%39.13%
State average FBA %36.96%36.54%64.58%37.09%37.79%






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

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Analysis of Property Tax

20062007200820092010
Municipality98.57%98.62%98.09%98.08%95.83%
Pop. Group96.94%97.18%96.86%95.99%95.50%
Statewide97.55%97.58%97.56%97.36%97.61%






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






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Analysis of General Obligation Debt

20062007200820092010
Municipality00000
Pop. Group297294277265256
Statewide495478456455449






Municipal Population Group: 1,000 to 2,499






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Analysis of Revenue

20062007200820092010
Property Tax$391380404429446
Utility8858741,0131,065975
Sales Tax175190199184161
Sales & Services5053615969
Intergovernmental11498108122115
Debt Proceeds000047
Other Miscellaneous1693622777566
Total$1,7841,9572,0621,9341,879

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Analysis of Revenue for Fiscal 2010











2010
2010
CategoryRevenue
Per Capita
Property Tax$475,842
$446
Water/Sewer0
0
Electric1,039,347
975
Other Utilities0
0
Sales Tax172,095
161
Sales & Services73,099
69
Intergovernment122,291
115
Debt Proceeds49,839
47
Miscellaneous70,394
66
Total$2,002,907
$1,879





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





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Analysis of Expenditures by Function for Fiscal 2010











2010
2010
CategoryExpenditures
Per Capita
General Government$317,388
$298
Water/Sewer0
0
Electric849,660
797
Other Utilities0
0
Debt Service233,457
219
Transportation81,375
76
Public Safety405,305
380
Other76,804
72
Total$1,963,989
$1,842





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





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Analysis of Expenditures by Object for Fiscal 2010






2010
2010
CategoryExpenditures
Per Capita
Salaries & Wages$800,396
$751
Water/Sewer Capital0
0
Electric Capital0
0
Capital Outlay0
0
Other Operating1,163,593
1,091
Total$1,963,989
$1,842





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






Last Updated 5/4/2011 8:17:59 PM