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

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Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year

Municipality Revenues and Expenditures Financial Profile Go to top of page			2009	2008	2007	2006	2005	2004
	Revenues by Source
		Property Tax	$451,084	426,711	401,756	414,437	328,879	275,613
		Utility	1,119,000	1,069,812	924,819	938,396	909,273	1,025,747
		Sales Tax	193,128	209,637	201,245	185,268	177,513	153,931
		Sales & Services	62,002	64,364	52,286	51,567	51,509	167,161
		Intergovernmental	128,473	114,120	103,783	120,916	83,120	143,341
		Debt Proceeds	-	165,695	283,000	95,000	40,000	60,390
		Other Miscellaneous	138,111	177,384	178,601	167,701	266,245	91,729
		Total	$2,091,798	2,227,723	2,145,490	1,973,285	1,856,539	1,917,912

	Expenditures by Function
		Utility	$965,850	885,663	967,006	811,716	744,959	631,339
		Debt Service	185,232	308,020	216,636	233,139	48,324	40,850
		Transportation	201,174	220,316	163,537	208,599	83,330	151,671
		General Government	251,757	277,463	251,058	195,253	202,886	217,494
		Public Safety	402,219	377,795	389,845	405,405	355,063	285,830
		Other	72,033	-	-	54,754	96,589	288,193
		Total	$2,078,265	2,069,257	1,988,082	1,908,866	1,531,151	1,615,377

	Expenditures by Object
		Salaries & Wages	$763,798	692,507	606,367	574,209	548,816	511,423
		Capital Outlay	-	-	48,955	117,768	197,493	309,317
		Other Operating + Debt Service	1,314,467	1,376,750	1,332,760	1,216,889	784,842	794,637
		Total	$2,078,265	2,069,257	1,988,082	1,908,866	1,531,151	1,615,377


	Per Capita Revenues by Source
		Property Tax	$429	404	380	391	313	265
		Utility	1,065	1,013	874	885	866	986
		Sales Tax	184	199	191	175	169	148
		Sales & Services	59	61	49	49	49	161
		Intergovernmental	122	108	98	114	79	138
		Debt Proceeds	-	157	267	90	38	58
		Other Miscellaneous	131	168	169	158	254	88
		Total	$1,990	2,110	2,028	1,862	1,768	1,844

	Per Capita Expenditures by Function
		Utility	$919	839	914	766	709	607
		Debt Service	176	292	205	220	46	39
		Transportation	191	209	155	197	79	146
		General Government	239	262	237	184	194	209
		Public Safety	383	358	368	382	338	275
		Other	69	-	-	52	92	277
		Total	$1,977	1,960	1,879	1,801	1,458	1,553

	Per Capita Expenditures by Object
		Salaries & Wages	$727	656	573	542	523	492
		Capital Outlay	-	-	46	111	188	297
		Other Operating	1,250	1,304	1,260	1,148	747	764
		Total	$1,977	1,960	1,879	1,801	1,458	1,553

	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
		Number of Municipalites in Group	100	101	101	103	102	106
		Average Population In Group	1,652	1,661	1,642	1,638	1,648	1,644
		Town of Columbus Population	1,051	1,056	1,058	1,060	1,050	1,040
	Group Average Per Capita Revenues by Source
		Property Tax	399	406	369	348	331	319
		Utility	405	415	423	391	374	340
		Sales Tax	169	199	195	179	172	157
		Sales & Services	79	82	76	72	71	64
		Intergovernmental	226	222	221	246	220	257
		Debt Proceeds	71	129	69	170	89	82
		Other Miscellaneous	138	192	196	160	125	137
		Total	1,487	1,645	1,549	1,566	1,382	1,356

	Group Average Per Capita Expenditures by Function
		Utility	504	572	461	487	425	445
		Debt Service	147	126	110	108	107	86
		Transportation	139	140	142	131	132	139
		General Government	204	265	201	221	193	174
		Public Safety	331	384	346	326	294	315
		Other	190	203	206	206	170	159
		Total	1,515	1,690	1,466	1,479	1,321	1,318

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	453	450	427	402	397	376
		Capital Outlay	287	483	305	373	283	317
		Other Operating	775	757	734	704	641	625
		Total	1,515	1,690	1,466	1,479	1,321	1,318


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$948,845	952,081	882,766	875,193	783,536	824,008
	General Fund expenditures		940,543	918,526	849,818	911,470	758,591	831,707
	Operating transfers in		-	-	-	-	-	50,000
	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		8,302	33,555	32,948	26,223	64,945	42,301

	Fund balance available (FBA):
		In dollars	$489,249	451,629	447,891	315,708	336,712	234,446
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	52.02	49.17	52.70	37.19	46.86	28.19
		Group weighted average FBA %	65.92	62.44	65.48	64.58	69.64	70.93
		State weighted average Non-Electric Group	37.77	36.63	37.38	37.38	36.82	36.42
		State weighted average FBA %	37.00	36.34	36.55	36.96	36.78	36.35


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$728,767	765,350	757,879	797,262	775,630	549,597
		Quick ratio	4.48	3.82	4.28	5.97	5.16	13.15
		Net income	(36,217)	170,248	(182,356)	38,385	275,433	349,983
		Cashflow from operations	108,331	188,511	99,310	83,273	332,632	435,919
		Depreciation & Amortization Expense	188,482	166,449	148,756	138,994	113,683	82,465



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

		Population at July 1st of the Previous Year	1,051	1,056	1,058	1,060	1,050	1,040
		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
		Cash &Investments	$1,343,736	1,432,491	1,367,498	1,150,378	1,230,045	889,006
		Investment Earnings	19,779	53,349	53,884	35,217	14,727	9,024
		Tax Rate Equivalent	0.0194	0.0554	0.0598	0.0435	0.0184	0.0107
		Tax Rate Equivalent Group weighted average	0.0130	0.0261	0.0409	0.0283	0.0164	0.0094
		Tax Rate Equivalent Statewide weighted average	0.0133	0.0524	0.0920	0.0573	0.0415	0.0340
		Latest year of Revaluation		2001	2001	2001	2001	2001
		January 1, Prior Year Assessed Valuation	$102,117,987	96,217,492	90,120,401	80,897,634	79,900,280	84,675,231
		Tax Rate	0.4500	0.4500	0.4500	0.4500	0.4000	0.3500
		Tax Rate Group weighted average	0.2983	0.2860	0.3424	0.3297	0.3306	0.3386
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	60.80	62.16	68.42	75.60	76.34	83.76
		Assessment -to-Sales Ratio Group weighted average	86.77	88.94	79.96	85.71	86.82	87.25
		Assessment -to-Sales Ratio Statewide	90.81	88.52	88.41	92.28	92.35	92.18
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$167,957,215	154,790,045	131,716,459	107,007,452	104,663,715	101,092,683
		EffectiveTax Rate	0.2736	0.2797	0.3079	0.3402	0.3054	0.2932
		Group weighted average Effective Tax Rate	0.2589	0.2544	0.2737	0.2826	0.2870	0.2954
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	98.08	98.09	98.62	98.57	96.24	90.90
		Percent Collected Group weighted average	96.68	96.86	97.18	96.94	96.84	96.44
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	98.96	98.69	98.84	99.08	96.77	91.17
		Percent Collected Excluding Motor Vehicles Group weighted average	96.67	97.78	98.01	97.76	97.85	97.87
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.31	98.65	98.59	98.61	98.36	98.39
		Percent Collected Motor Vehicles Only	85.89	90.69	95.72	92.44	89.78	87.80
		Percent Collected Motor Vehicles Only Group weighted average	84.59	85.16	86.07	85.54	86.22	84.36
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	4,429	8,261	5,567	5,561	11,938	27,037
		Tax Rate Equivalent	0.0043	0.0086	0.0062	0.0069	0.0149	0.0319
		Dominant County: Polk
	Debt Information
		Population Group	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 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 Debt	0	0	0	0	0	0
		Total General Obligation Debt	0	0	0	0	0	0
		Per Capita	$0	0	0	0	0	0
		Total Per Capita for the Population Group	265	277	294	297	306	297
		Total Per Capita Statewide	455	456	478	495	505	548
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1750%	0.1852%	0.2336%	0.2606%	0.2847%	0.2930%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.3909%	0.4131%	0.4706%	0.5275%	0.5588%	0.6442%
		Total Authorized but not Issued General Obligation Debt

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$558,149	700,000	0	0	0	0
		--General Government	449,003	303,460	407,213	169,589	189,030	207,578
		Total*	$1,007,153	1,003,460	407,213	169,589	189,030	207,578
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$1,414,201	1,502,588	1,590,976	1,679,363	1,767,751	0


Annual Financial Information Report Detail Go to top of page
Line	Section	Description	2009	2008	2007	2006	2005	2004
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		1,051	1,056	1,058	1,060	1,050	1,040

1A	Non GASB34	General Fund Assets
1B	FISCAL	General Fund Liabilities
2A	SUMMARY	Debt-service Assets
2B		Debt service Liabilities
3A		Enterprise Assets
3B		Enterprise Liabilities
4A		Internal Service Assets
4B		Internal service Liabilities
5A		Special Revenue Assets
1.5A	GASB34	Governmental Activities Assets	1,322,314	1,254,035	1,155,734	1,125,133	1,084,564	1,075,175
1.5B	FISCAL	Governmental Activities Liabilities	178,284	100,063	138,161	207,660	181,366	286,634
3.5A	SUMMARY	Business Type Activities Assets	4,600,357	4,578,994	4,168,702	4,111,674	4,197,834	2,832,769
3.5B		Business Type Activities Liabilties	2,404,567	2,346,987	2,106,943	1,867,559	1,992,104	852,472
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
5B		Special Revenue Liabilities
6A		Trust & Agency Assets
6B		Trust & Agency Liabilities
7A		Capital Project Assets
7B		Capital Project Liabilities
8A		General Fixed Assets
9B		General Long term debt - Liabilities
10	PART 2	Current collections of unit-wide levy	445,941	425,458	401,756	382,175	305,851	270,235
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	5,143	1,253		33,948	26,222	8,855
13		Penalties and interest				-1,686	-3,194	-3,477
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax	48,282	52,409	50,311	54,082	44,378	38,483
17		1/2% Local government sales and use taxes (Article 40)	56,007	60,795	58,361	48,984	50,944	44,640
18		1/2% Local government sales and use taxes (Article 42)	56,007	60,795	58,361	48,817	51,479	44,640
18.5		1/2% Local government sales and use taxes (Article 44)	32,832	35,638	34,212	33,385	30,712	26,168
19		Licenses Privilege						2,072
19.1		Privilege - Occupational & business licensing & permit taxes	4,003	5,510	3,629	5,032	1,293
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV	1,714	1,867	10,013	9,593	9,108	9,021
23		Local occupancy tax	23,458	24,747	22,995	24,204	21,879	19,874
24		Prepared food tax
25		911 charges
26		Gross Receipts Tax on Short Term Vehicles Leases
27	FEDERAL	FEDERAL Payment in lieu of taxes
28	INTERGOV	Equitable sharing of Federally forfeited property
29	REVENUES	General government
30		Public safety
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax
34		Housing/community development
35		All Other
36		Human services: Health, mental health, hospitals
37		All other
38		Culture and recreation
39	STATE	State Payment in Lieu of Taxes
40	INTERGOV	Controlled substance tax
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	85,166	66,398	61,459	45,386	44,249	43,338
45		Beer and Wine tax	4,742	4,874	5,042
46		Powell Bill	38,003	42,631	36,328	38,954	38,871	34,720
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	562	217	954	1,271
51		General Government
52		Public safety
53		Transportation - Streets						65,283
54		Transportation - All other
55		Environmental protection
56		Econ. & Phys. Dev. - Housing/Comm. Dev.
57		Econ. & Phys. Dev. - All Other
58		Human Services: Health, mental health, hospitals
59		All Other
60		Culture and recreation
61	LOCAL	LOCAL Payment in lieu of taxes
62	INTERGOV	General government
63	REVENUES	Public safety
64		Transportatin - Streets
65		Transportation - All other
66		Environmental protection				35,305
67		Economic and physical development
68		Human Services: Health, Mental Health & Hosp
69		Human Services: All Other
70		Culture and recreation
71	PERMITS	Building permits	9,380	21,169
72	& FEES	Inspection fees
72.1		Amusements licensing and permit taxes
73		Other permits			3,294	1,750	1,000	700
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties
76		Airport
77		Fire protection charges
78		Solid waste	62,002	64,364	52,286	51,567	51,509	167,161
79		Ambulance and rescue squad charges
80		Cemeteries
81		Recreation service revenues
82		Library service revenues
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services
86	UTILITY	Water and sewer charges	1,119,000	1,069,812	924,819	938,396	909,273	1,025,747
87	REVENUES	Electric charges
88		Gas charges
88.1		Storm Water Fees
89	MISC.	On bond proceeds
90	REVENUES	On general and all other funds	19,779	53,349	53,884	35,217	14,727	9,024
91		Special assessments
92		Private contribution and donations
93		Sales of materials and fixed assets
94		Sales of real property
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge
97		ABC profit distribution	20,496	20,657	10,000	10,000	5,000	9,355
98		Other miscellaneous revenues
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases		165,695	283,000	95,000	40,000	60,390
101		Other	59,281	50,085	74,786	81,905	213,238	41,683
102	NON-REV	Supplemental schools taxes - current levy collections
103	RECEIPTS	Prior years' levy collections
104		Tax collections for units other than reporting unit
105		Utilities customers' deposits	7,010	1,879	4,176	2,330	-824	14,450
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries	19,500					18,065
109B	GENERAL	Governing body - All other Direct	1,387	22,351	19,500	22,216	19,500
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	76,829	56,030	67,368	69,163	89,090	83,174
110B		Administration - All other Direct	154,041	199,082	164,190	103,874	88,708	116,255
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures					5,588
111A		Elections (cost of) - Salaries
111B		Elections (cost of) - All other Direct
111C		Elections (cost of) - Construction
111D		Elections (cost of) - Land, Equipment and Existing Structures
112A		Finance - Salaries
112B		Finance - All other Direct
112C		Finance - Construction
112D		Finance - Land, Equipment. and Existing Structures
113A		Taxes - Salaries
113B		Taxes - All other Direct
113C		Taxes - Construction
113D		Taxes - Land, Equipment, and Existing Structures
114A		Legal - Salaries
114B		Legal - All other Direct
114C		Legal - Construction
114D		Legal - Land, Equipment, and Existing Structures
115A		Public Buildings - Salaries
115B		Public Buildings - All other Direct
115C		Public Buildings - Construction
115D		Public Buildings - Land, Equipment, and Existing Structures
116A		Court Facilities - Salaries
116B		Court Facilities - All other Direct
116C		Court Facilities - Construction
116D		Court Facilities - Land, Equipment, and Existing Structures
117A		Central Facilites - Salaries
117B		Central Facilities - All other Direct
117C		Central Facilites - Construction
117D		Central Facilites - Land, Equipment, and Existing Structures
118A		General Government All Other - Salaries
118B		General Government All Other - All other Direct
118C		General Government All Other - Construction
118D		General Government All Other - Land, Equipment, and Existing Structures
119A	PUBLIC	Police and Communications - Salaries	269,565	249,686	196,231	202,952	177,440	160,703
119B	SAFETY	Police and Communications - All other Direct	83,450	79,013	129,509	127,366	117,649	87,578
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures			19,917	30,092	15,565
120A		Emergency Communications - Salaries
120B		Emergency Communications - All other Direct
120C		Emergency Communications - Construction
120D		Emergency Communications - Land, Equipment and Existing Structures
121A		Emergency Management - Salaries
121B		Emergency Management - All other Direct
121C		Emergency Managment - Construction
121D		Emergency Management - Land, Equipment, and Existing Structures
122A		Fire - Salaries
122B		Fire - All other Direct	39,386	37,065	31,627	31,627	31,416	29,581
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures
123A		Inspectors - Salaries
123B		Inspectors - All other Direct
123C		Inspectors - Construction
123D		Inspectors - Land, Equipment, and Existing Structures
124A		Rescue Units - Salaries
124B		Rescue Units - All other Direct
124C		Rescue Units - Construction
124D		Rescue Units - Land, Equipment, and Existing Structures
125A		Animal Control - Salaries
125B		Animal Control - All other Direct
125C		Animal Control - Construction
125D		Animal Control - Land, Equipment, and Existing Structures
126A		Public Safety All Other - Salaries
126B		Public Safety All Other - All other Direct
126C		Public Safety All Other - Construction
126D		Public Safety All Other - Land, Equipment, and Existing Structures
127A	TRANSPOR	Traffic Engineering - Salaries
127B	TATION	Traffic Engineering - All other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Land, Equipment, and Existing Structures
128A		Streets and Highways - Salaries
128B		Streets and Highways - All other Direct	148,620	136,265	98,171	97,012	23,812	18,132
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures			29,038	30,493	25,000	90,413
129A		Street Cleaning - Salaries
129B		Street Cleaning - All other Direct
129C		Street Cleaning - Construction
129D		Street Cleaning - Land, Equipment, and Existing Structures
130A		State Street Aid Allocation - Powell Bill - Salries
130B		State Street Aid Allocation - Powell Bill - All other Direct	52,554	84,051	36,328	81,094	25,610	43,126
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures					8,908
131A		Parking Facilities - Salaries
131B		Parking Facilities - All other Direct
131C		Parking Facilities - Construction
131D		Parking Facilites - Land, Equipment, and Existing Structures
132A		Mass Transit - City - Salaries
132B		Mass Transit - City - All other Direct
132C		Mass Transit - City - Construction
132D		Mass Transit - City - Land, Equipment, and Existing Structures
133B		Mass Transit - Private - All other Direct only
134A		Airport - Salaries
134B		Airport - All other Direct
134C		Airport - Construction
134D		Airport - Land, Equipment, and Existing Structures
135A		Transportation - All Other - Salaries
135B		Transportation - All Other - All other Direct
135C		Transportation - All Other - Construction
135D		Transportation - All Other - Land, Equipment, and Existing Structures
136A	ENVIRON	Solid Waste - Salaries
136B	MENTAL	Solid Waste - All other Direct	72,033			54,754	62,027	155,440
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures
137A		Drainage and Watershed - Salaries
137B		Drainage and Watershed - All other Direct
137C		Drainage and Watershed - Construction
137D		Drainage and Watershed - Land, Equipment, and Existing Structures
138A		Cemeteries - Salaries
138B		Cemeteries - All other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures
139A		Environmental Protection - All Other - Salaries
139B		Environmental Protection - All Other - All other Direct
139C		Environmental Protection - All Other - Construction
139D		Environmental Protection All Other - Land, Equipment, and Existing Structures
140A	ECONOMIC	Planning and Zoning - Salaries
140B	& PHYSICAL	Planning and Zoning - All other Direct
140C	DEVELOP	Planning and Zoning - Construction
140D		Planning and Zoning - Land, Equipment, and Existing Structures
141A		Economic Development - Salaries
141B		Economic Development - All other Direct
141C		Economic Development - Construction
141D		Economic Development - Land, Equipment, and Existing Structures
142A		Community Development - Salaries
142B		Community Development - All other Direct
142C		Community Development - Construction
142D		Community Development - Land, Equipment, and Existing Structures
143A		Housing and Urban Renewal - Salaries
143B		Housing and Urban Renewal - All other Direct
143C		Housing and Urban Renewal - Construction
143D		Housing and Urban Renewal - Land, Equipment, and Existing Structures
144A		Special Employment Programs (JTPA) - Salaries
144B		Special Employment Programs (JTPA) - All other Direct
144C		Special Employment Programs (JTPA) - Construction
144D		Special Employment Programs (JTPA) - Land, Equipment, and Existing Structures
145A		Economic and Physical Development - All Other - Salaries [A]
145B		Economic and Physical Development - All Other - All other Direct
145C		Economic and Physical Development - All Other - Construction
145D		Economic and Physical Development - All Other - Land, Equipment, and Existing Structures
146A	HUMAN	Health - Salaries
146B	SERVICES	Health - All other Direct
146C		Health - Construction
146D		Health - Land, Equipment, and Existing Structures
147A		Mental Health - Salaries
147B		Mental Health - All other Direct
147C		Mental Health - Construction
147D		Mental Health - Land, Equipment, and Existing Structures
148A		Social Services - Salaries
148B		Social Services - All other Direct
148C		Social Services - Construction
148D		Social Services - Land, Equipment, and Existing Structures
149B		Subsidies Paid: Hospitals - City Owned - All other Direct
150B		Subsidies Paid: Hospitals - Private Owned - All other Direct
151A		Other Human Services: Legal Aid - Salaries
151B		Other Human Services: Legal Aid - All other Direct
151C		Other Human Services: Legal Aid - Construction
151D		Other Human Services: Legal Aid - Land, Equipment, and Existing Structures
152A		Human Services - All Other - Salaries
152B		Human Services - All Other - All other Direct
152C		Human Services - All Other - Construction
152D		Human Services - All Other - Land, Equipment, and Existing Structures
153A	CULTURE	Recreation and Parks - Salaries
153B	RECREATION	Recreation and Parks - All other Direct
153C		Recreation and Parks - Construction
153D		Recreation and Parks - Land, Equipment, and Existing Structures					34,562	132,753
154A		Coliseum - Salaries
154B		Coliseum - All other Direct
154C		Coliseum - Construction
154D		Coliseum - Land, Equipment, and Existing Structures
155A		Museums - Salaries
155B		Museums - All other Direct
155C		Museums - Construction
155D		Museums - Land, Equipment, and Existing Structures
156A		Libraries - Salaries
156B		Libraries - All other Direct
156C		Libraries - Construction
156D		Libraries - Land, Equipment, and Existing Structures
157A		Culture and Recreation - All Other - Salaries
157B		Human Services - All Other - All other Direct
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	397,904	386,791	342,768	302,094	282,286	249,481
158B		Water and Sewer - All other Direct	567,946	498,872	624,238	452,439	354,803	295,707
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures				57,183	107,870	86,151
159A		Electric Power - Salaries
159B		Electric Power - All other Direct
159C		Electric Power - Construction
159D		Electric Power - Land, Equipment, and Existing Structures
160A		Natural Gas - Salries
160B		Natural Gas - All other Direct
160C		Natural Gas - Construction
160D		Natural Gas - Land, Equipment and Existing Structures
160.1A		Storm water salaries
160.1B		Storm water other operating
160.1C		Storm water contruction
160.1C		Storm water land, equipment and existing structures
161B	DEBT	Water and Sewer - Debt Service Interest Payments	24,838	53,282	46,318	71,180	6,798	5,878
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	147,034	211,787	124,940	114,500	20,803	13,700
162B		Electric - Debt Service Interest Payments
162D		Electric - Debt Service Principal Payments
163B		Gas - Debt Service Interest Payments
163D		Gas - Debt Service Principal Payments
164B		School - Debt Service Interest Payments
164D		School - Debt Service Principal Payments
165B		Hospital - Debt Service Interest Payments
165D		Hospital - Debt Service Principal Payments
166B		All Other - Debt Service Interest Payments	1,014	4,563	6,043	7,522	5,587	6,050
166D		All Other - Debt Service Principal Payments	12,346	38,388	39,335	39,937	15,136	15,222
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit
168B	FRINGE	Fringe Benefits Unallocated - (B)
169B		Separation Allowance - Law Enforcement Officers -(B)
170B		Separation Allowance - Other Employees - (B)
171B		Supplemental Retirement Income Plan for Law Enforcement Officers - (B)	9,818	12,031	12,561	13,368	12,993	7,968
172B		Fringe Benefits Other - (B)
173A		Multi-County Library District, County, or Other Municipality Authority
173B	INTERGOV	Multi-County Library District, County, or Other Municipality (Item number)
173C	EXPEND	Multi-County Library District, County, or Other Municipality (Amount)
174A		General Governmental Actitivies shared with the County (County)
174B		General Governmental Actitivies shared with the County (Item number)
174C		General Governmental Actitivies shared with the County (Amount)
175A		Highways (Payments to State) (State)
175B		Highways (Payments to State) (Item number)
175C		Highways (Payments to State) (Amount)
176A		Others - Name of Payee #1
176B		Others - 1 (B)
176C		Others - 1 (C)
177A		Others - Name of Payee #2
177B		Others - 2 (B)
177C		Others - 2 (C)
178A		Others - Name of Payee #3
178B		Others - 3 (B)
178C		Others - 3 (C)
179	PART 6	Current Year Levy Excluding Motor Vehicles	426,977	399,627	372,802	357,817	293,891	274,006
180	OTHER	Current Year Levy Motor Vehicles Only	30,688	32,575	29,325	29,919	23,898	23,266
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	4,441	5,228	4,313	3,298	9,496	24,199
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	4,331	3,033	1,254	2,263	2,442	2,838
183		Percentage of Taxes Collected - Current Year All Property	98.08	98.09	98.62	98.57	96.24	90.90
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	98.96	98.69	98.84	99.08	96.77	91.17
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	85.89	90.69	95.72	92.44	89.78	87.80
186		Total Amount of Expenditures for Salaries and Wages to Unit's Own Personnal
187A		Capital Reserve or Available Funds - Schools - July 1, Previous Year
187B		Capital Reserve or Available Funds - Schools - June 30, Current Year
188A		Capital Reserve or Available Funds - Hospitals - July 1, Previous Year
188B		Capital Reserve or Available Funds - Hospitals - June 30, Current Year
189A	PART 7	Cash on Hand and in Bank, and Securities - Held in Debt Service Fund
189B	CASH &	Cash on Hand and in Bank, and Securities - Construction Bond Fund - Unexpended bond proceeds
189C	INVEST	Cash on Hand and in Bank, and Securities - All Other	1,343,736	1,432,491	1,367,498	1,150,378	1,230,045	889,006
190A	PART	Appropriations made during the fiscal year pursuant to subsections b (1- 7)
190B	8	Expenditures made during the fiscal year pursuant to subsections b (1- 7)
191		Investment in Property Acquired at any time under G.S. 158
192		Amount Expended during the fiscal year pursuant to subsections b (5) and b (7)
193		Amount of Tax Revenues taken into account under G.S.
194A	PART 9	Amounts - Total Revenues and other financing sources per audit	2,091,798	2,227,723	2,145,490	1,973,285	1,856,539	1,917,912
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in
194D		Amounts - Net Revenues per AFIR	2,091,798	2,227,723	2,145,490	1,973,285	1,856,539	1,917,912
		Calculated amount	2,091,798	2,227,723	2,145,490	1,973,285	1,856,539	1,917,912
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	2,078,265	2,069,257	1,988,082	1,908,866	1,531,151	1,615,377
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out
195D		Amounts Net Expenditures per AFIR	2,078,265	2,069,257	1,988,082	1,908,866	1,531,151	1,615,377
		Calculated amount	2,078,265	2,069,257	1,988,082	1,908,866	1,531,151	1,615,377
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory
951		Title of Official
952		Date Certified	01/00/1900	10/28/2008	01/03/2008
953		Person to Contact
954		Title of Person to Contact
955		Telephone Number
956		Facsimile Number

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

	2009	2008	2007	2006	2005	2004

Population	1,051	1,056	1,058	1,060	1,050	1,040
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	$0	0	0	938,396	0	0
Total Operating Revenues Per Capita	$0	0	0	885	0	0
Group Weighted Average Revenues Per Capita	0	75	3	32	8	0
State Weighted Average Revenues Per Capita	2	20	12	15	16	3

% to Total Operating Revenues
Operating Expenses	0.00%	0.00%	0.00%	95.22%	0.00%	0.00%
Group Weighted Average	#DIV/0!	98.01%	139.02%	116.33%	209.74%	298.37%
State Weighted Average	287.00%	89.94%	84.21%	104.54%	119.75%	338.51%

Operating Margin	0.00%	0.00%	0.00%	4.78%	0.00%	0.00%
Group Weighted Average	#DIV/0!	1.99%	-39.02%	-16.33%	-109.74%	-198.37%
State Weighted Average	-187.00%	10.06%	15.79%	-4.54%	-19.75%	-238.51%

Operating Transfers In/(out)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	0.43%	-118.05%	2.69%	0.00%	34.58%
State Weighted Average	0.00%	-0.70%	-0.66%	-1.84%	-2.09%	5.70%

Net Income before capital contributions	0.00%	0.00%	0.00%	4.09%	0.00%	0.00%
Group Weighted Average	#DIV/0!	153.87%	3582.80%	394.35%	1307.56%	44686.13%
State Weighted Average	968.20%	480.53%	1193.75%	778.98%	531.01%	2097.68%

Key Ratios and Cash Flow

Quick Ratio	4.48	3.82	4.28	5.97	5.16	13.15
Group Weighted Average	3.11	2.84	3.25	3.58	3.48	4.12
State Weighted Average	2.81	2.96	2.90	2.82	1.82	2.76

Days Sales in Receivables	N/A	N/A	N/A	41.5	N/A	N/A
Group Weighted Average	#DIV/0!	39.3	#DIV/0!	25.2	72.0	42.6
State Weighted Average	47.3	60.7	42.6	87.6	97.7	61.5

Days Cash on Hand	0.0	0.0	0.0	390.8	0.0	0.0
Group Weighted Average	-34.4	-914.3	-151.5	-72.9	-18.2	-46.6
State Weighted Average	-46.5	-344.5	-221.9	-343.5	-346.7	-208.8

Cash flow from Operations	$108,331	188,511	99,310	83,273	332,632	435,919

Debt to Equity	0.00	0.00	0.00	0.81	0.00	0.00
Group Weighted Average	1.85	0.48	11.68	2.57	0.33	0.25
State Weighted Average	27.79	3.77	5.74	3.82	2.36	3.93

Debt per Capita	0	0	1,891	1,721	0	0
Group Weighted Average	30	299	213	244	107	61
State Weighted Average	754	535	335	660	675	266

Capital Expenditures:	2009	2008	2007	2006	2005	2004
	$0	0	0	57,183	107,870	86,151

	2003	2002	2001	2000
	$37,867	162,007	45,243	61,887

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


Operating Statistics

Estimated population of the areas served Water	0	0	945	NA	NA	NA
Estimated population of the areas served Sewer	0	0	16	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	124	140,237	161,344	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	71	62,000	69,737	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	83	91,419	94,980	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	60	65,541	73,021	NA	NA	NA

Ratio of Water Billed to Water Processed	0.67155	0.65189	0.58868	NA	NA	NA
Ratio of Sewage Billed to Sewage Processed	0.84987	1.05711	1.04709	NA	NA	NA

Total Revenue from Water Sales	531,560	179,706	273,070	NA	NA	NA
Total Revenue from Sewage Sales	454,462	282,487	162,301	NA	NA	NA

Water Revenue per 1000 gallons of Sales			288.96296	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales			10,143.81250	NA	NA	NA

Group Average Sales per thousand Gallons Water	$27.87923	$1,769.81984	$14,046.04813	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$29.30419	$799.17941	$6,255.74662	NA	NA	NA

State Average Sales per thousand Gallons Water	$28.47236	$12,972.02948	$5,350.70834	NA	NA	NA
State Average Sales per thousand Gallons Sewage	$41.46915	$10,319.10819	$3,921.08643	NA	NA	NA

Residential Water Sales per thousand Gallons	$7,460.79941	2.93747	3.50759	NA	NA	NA
Residential Sewage Sales per thousand Gallons	$9,287.53292	5.39082	6.90464	NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits			6.18577	NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits			6.38431	NA	NA	NA

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

Financial Graphs and Comparisons

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

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Analysis of Available Fund Balance: General Fund

	2005	2006	2007	2008	2009
Unit's FBA %	46.86%	37.19%	52.70%	49.17%	52.02%
Group average FBA %	69.64%	64.58%	65.48%	62.44%	65.92%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	69.64%	36.34%	37.00%

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

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2005 2006 2007 2008 2009

Municipality 96.24% 98.57% 98.62% 98.09% 98.08%

Pop. Group 96.84% 96.94% 97.18% 96.86% 96.68%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

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

	2005	2006	2007	2008	2009
Municipality	96.24%	98.57%	98.62%	98.09%	98.08%
Pop. Group	96.84%	96.94%	97.18%	96.86%	96.68%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

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

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2005 2006 2007 2008 2009

Municipality 0 0 0 0 0

Pop. Group 306 297 294 277 265

Statewide 505 495 478 456 455

Municipal Population Group: 1,000 to 2,499

	2005	2006	2007	2008	2009
Municipality	0	0	0	0	0
Pop. Group	306	297	294	277	265
Statewide	505	495	478	456	455

Municipal Population Group: 1,000 to 2,499

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2005 2006 2007 2008 2009

Property Tax $313 391 380 404 429

Utility 866 885 874 1,013 1,065

Sales Tax 169 175 191 199 184

Sales & Services 49 49 49 61 59

Intergovernmental 79 114 98 108 122

Debt Proceeds 38 90 267 157 0

Other Miscellaneous 254 158 169 168 131

Total $1,768 1,862 2,028 2,110 1,990

	2005	2006	2007	2008	2009
Property Tax	$313	391	380	404	429
Utility	866	885	874	1,013	1,065
Sales Tax	169	175	191	199	184
Sales & Services	49	49	49	61	59
Intergovernmental	79	114	98	108	122
Debt Proceeds	38	90	267	157	0
Other Miscellaneous	254	158	169	168	131
Total	$1,768	1,862	2,028	2,110	1,990

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2009
2009

Category Revenue
Per Capita

Property Tax $451,084
$429

Water/Sewer 1,119,000
1,065

Electric 0
0

Other Utilities 0
0

Sales Tax 193,128
184

Sales & Services 62,002
59

Intergovernment 128,473
122

Debt Proceeds 0
0

Miscellaneous 138,111
131

Total $2,091,798
$1,990

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

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2009
2009

Category Expenditures
Per Capita

General Government $251,757
$239

Water/Sewer 965,850
919

Electric 0
0

Other Utilities 0
0

Debt Service 185,232
176

Transportation 201,174
191

Public Safety 402,219
383

Other 72,033
69

Total $2,078,265
$1,977

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

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $763,798
$727

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 0
0

Other Operating 1,314,467
1,250

Total $2,078,265
$1,977

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

Last Updated 6/11/2010 9:33:58 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$451,084	$429
Water/Sewer	1,119,000	1,065
Electric	0	0
Other Utilities	0	0
Sales Tax	193,128	184
Sales & Services	62,002	59
Intergovernment	128,473	122
Debt Proceeds	0	0
Miscellaneous	138,111	131
Total	$2,091,798	$1,990

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Columbus

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Columbus