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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200920082007200620052004

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 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 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 406369348331319


Utility 405 415423391374340


Sales Tax 169 199195179172157


Sales & Services 79 8276727164


Intergovernmental 226 222221246220257


Debt Proceeds 71 129691708982


Other Miscellaneous 138 192196160125137


Total 1,487 1,6451,5491,5661,3821,356










Group Average Per Capita Expenditures by Function







Utility 504 572461487425445


Debt Service 147 12611010810786


Transportation 139 140142131132139


General Government 204 265201221193174


Public Safety 331 384346326294315


Other 190 203206206170159


Total 1,515 1,6901,4661,4791,3211,318










Group Average Per Capita Expenditures by Object







Salaries & Wages 453 450427402397376


Capital Outlay 287 483305373283317


Other Operating 775 757734704641625


Total 1,515 1,6901,4661,4791,3211,318


















General Fund
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200920082007200620052004

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 %52.0249.1752.7037.1946.8628.19


Group weighted average FBA %65.9262.4465.4864.5869.6470.93


State weighted average Non-Electric Group37.7736.6337.3837.3836.8236.42


State weighted average FBA %37.0036.3436.5536.9636.7836.35

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$728,767 765,350 757,879 797,262 775,630 549,597


Quick ratio4.48 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 operations108,331 188,511 99,310 83,273 332,632 435,919


Depreciation & Amortization Expense188,482 166,449 148,756 138,994 113,683 82,465


























Cash, Investments and Financing
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200920082007200620052004











Population at July 1st of the Previous Year1,0511,0561,0581,0601,0501,040


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$1,343,736 1,432,491 1,367,498 1,150,378 1,230,045 889,006


Investment Earnings19,779 53,349 53,884 35,217 14,727 9,024


Tax Rate Equivalent0.01940.05540.05980.04350.01840.0107


Tax Rate Equivalent Group weighted average0.01300.02610.04090.02830.01640.0094


Tax Rate Equivalent Statewide weighted average0.01330.05240.09200.05730.04150.0340


Latest year of Revaluation
20012001200120012001


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 Rate0.45000.45000.45000.45000.40000.3500


Tax Rate Group weighted average0.29830.28600.34240.32970.33060.3386


Tax Rate State Wide0.42670.42430.44520.43210.44480.4566


Assessment -to-Sales Ratio60.8062.1668.4275.6076.3483.76


Assessment -to-Sales Ratio Group weighted average86.7788.9479.9685.7186.8287.25


Assessment -to-Sales Ratio Statewide90.8188.5288.4192.2892.3592.18


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 Rate0.27360.27970.30790.34020.30540.2932


Group weighted average Effective Tax Rate0.25890.25440.27370.28260.28700.2954


Statewide weighted average Effective Tax Rate0.38750.37560.39360.39870.41080.4209


Percent Collected98.0898.0998.6298.5796.2490.90


Percent Collected Group weighted average96.6896.8697.1896.9496.8496.44


Percent Collected Statewide97.7897.6497.5997.5597.4297.31


Percent Collected Excluding Motor Vehicles98.9698.6998.8499.0896.7791.17


Percent Collected Excluding Motor Vehicles Group weighted average96.6797.7898.0197.7697.8597.87


Percent Collected Excluding Motor Vehicles Statewide weighted average98.3198.6598.5998.6198.3698.39


Percent Collected Motor Vehicles Only 85.8990.6995.7292.4489.7887.80


Percent Collected Motor Vehicles Only Group weighted average84.5985.1686.0785.5486.2284.36


Percent Collected Motor Vehicles Only Statewide weighted average 86.6686.7486.7186.8087.3187.46


Tax Uncollected4,429 8,261 5,567 5,561 11,938 27,037


Tax Rate Equivalent0.00430.00860.00620.00690.01490.0319


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 Group265 277 294 297 306 297


Total Per Capita Statewide455 456 478 495 505 548


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 Average0.1750%0.1852%0.2336%0.2606%0.2847%0.2930%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.3909%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 Government449,003 303,460 407,213 169,589 189,030 207,578


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
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LineSectionDescription200920082007200620052004

Population at July 1st of the Previous Year Adjusted for Boundry Changes1,0511,0561,0581,0601,0501,040









1ANon GASB34General Fund Assets





1BFISCAL General Fund Liabilities





2ASUMMARYDebt-service Assets





2B
Debt service Liabilities





3A
Enterprise Assets





3B
Enterprise Liabilities





4A
Internal Service Assets





4B
Internal service Liabilities





5A
Special Revenue Assets





1.5AGASB34Governmental Activities Assets1,322,3141,254,0351,155,7341,125,1331,084,5641,075,175
1.5BFISCAL Governmental Activities Liabilities178,284100,063138,161207,660181,366286,634
3.5ASUMMARYBusiness Type Activities Assets4,600,3574,578,9944,168,7024,111,6744,197,8342,832,769
3.5B
Business Type Activities Liabilties2,404,5672,346,9872,106,9431,867,5591,992,104852,472
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





10PART 2Current collections of unit-wide levy445,941425,458401,756382,175305,851270,235
11TAXCurrent collection of special tax districts





12REVENUESPrior years' levy collections5,1431,253
33,94826,2228,855
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 tax48,28252,40950,31154,08244,37838,483
17
1/2% Local government sales and use taxes (Article 40)56,00760,79558,36148,98450,94444,640
18
1/2% Local government sales and use taxes (Article 42)56,00760,79558,36148,81751,47944,640
18.5
1/2% Local government sales and use taxes (Article 44)32,83235,63834,21233,38530,71226,168
19
Licenses Privilege




2,072
19.1
Privilege - Occupational & business licensing & permit taxes4,0035,5103,6295,0321,293
19.2
Privilege -- All other privileges and pemits





20
General Municipal Vehicle Tax





21
Vehicle Tax for Public Transportation





22
Other licenses - Include CATV1,7141,86710,0139,5939,1089,021
23
Local occupancy tax23,45824,74722,99524,20421,87919,874
24
Prepared food tax





25
911 charges





26
Gross Receipts Tax on Short Term Vehicles Leases





27FEDERALFEDERAL Payment in lieu of taxes





28INTERGOVEquitable sharing of Federally forfeited property





29REVENUESGeneral 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





39STATEState Payment in Lieu of Taxes





40INTERGOVControlled substance tax





41REVENUESIntangibles tax reimbursement + Transistional Hold Harmless Revenues





42
Wireless Enhanced 911 Service Charges





43
Piped Natural Gas Charge Distribution





44
Utility franchise tax85,16666,39861,45945,38644,24943,338
45
Beer and Wine tax4,7424,8745,042


46
Powell Bill38,00342,63136,32838,95438,87134,720
47
Food stamp purchases tax reimbursement





48
Inventories tax reimbursements





49
Senior Citizens Exemption - 50%





50
Court fees - Facilities and arrest fees5622179541,271

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





61LOCALLOCAL Payment in lieu of taxes





62INTERGOVGeneral government





63REVENUESPublic 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





71PERMITS Building permits9,38021,169



72& FEESInspection fees





72.1
Amusements licensing and permit taxes





73
Other permits

3,2941,7501,000700
74SALES &Parking revenues





75SERVICESRents and royalties





76
Airport





77
Fire protection charges





78
Solid waste62,00264,36452,28651,56751,509167,161
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





86UTILITYWater and sewer charges1,119,0001,069,812924,819938,396909,2731,025,747
87REVENUESElectric charges





88
Gas charges





88.1
Storm Water Fees





89MISC.On bond proceeds





90REVENUESOn general and all other funds19,77953,34953,88435,21714,7279,024
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 distribution20,49620,65710,00010,0005,0009,355
98
Other miscellaneous revenues





99
Proceeds of the sale of bonds and notes





100
Proceeds of capital leases and installment purchases
165,695283,00095,00040,00060,390
101
Other59,28150,08574,78681,905213,23841,683
102NON-REVSupplemental schools taxes - current levy collections





103RECEIPTSPrior years' levy collections





104
Tax collections for units other than reporting unit





105
Utilities customers' deposits7,0101,8794,1762,330-82414,450
106
Deposits other than utility





107
Prepaid taxes





108
Prepaid privilege licenses





109APART 4Governing body - Salaries19,500



18,065
109BGENERALGoverning body - All other Direct1,38722,35119,50022,21619,500
109CGOVTGoverning body - Construction





109D
Governing body - Land, Equipment and Existing Structures





110A
Administration - Salaries76,82956,03067,36869,16389,09083,174
110B
Administration - All other Direct154,041199,082164,190103,87488,708116,255
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





119APUBLICPolice and Communications - Salaries269,565249,686196,231202,952177,440160,703
119BSAFETYPolice and Communications - All other Direct83,45079,013129,509127,366117,64987,578
119C
Police and Communications - Construction





119D
Police and Communications - Land, Equipment and Existing Structures

19,91730,09215,565
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 Direct39,38637,06531,62731,62731,41629,581
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





127ATRANSPORTraffic Engineering - Salaries





127BTATIONTraffic 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 Direct148,620136,26598,17197,01223,81218,132
128C
Streets and Highways - Construction





128D
Streets and Highways - Land, Equipment and Existing Structures

29,03830,49325,00090,413
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 Direct52,55484,05136,32881,09425,61043,126
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





136AENVIRONSolid Waste - Salaries





136BMENTALSolid Waste - All other Direct72,033

54,75462,027155,440
136CPROTECTIONSolid 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





140AECONOMICPlanning and Zoning - Salaries





140B& PHYSICALPlanning and Zoning - All other Direct





140CDEVELOPPlanning 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





146AHUMANHealth - Salaries





146BSERVICESHealth - 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





153ACULTURE Recreation and Parks - Salaries





153BRECREATIONRecreation and Parks - All other Direct





153C
Recreation and Parks - Construction





153D
Recreation and Parks - Land, Equipment, and Existing Structures



34,562132,753
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





158AUTILITYWater and Sewer - Salaries397,904386,791342,768302,094282,286249,481
158B
Water and Sewer - All other Direct567,946498,872624,238452,439354,803295,707
158C
Water and Sewer - Construction





158D
Water and Sewer - Land, Equipment, and Existing Structures


57,183107,87086,151
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





161BDEBTWater and Sewer - Debt Service Interest Payments24,83853,28246,31871,1806,7985,878
161DSERVICEWater and Sewer - Debt Service Principal Payments147,034211,787124,940114,50020,80313,700
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 Payments1,0144,5636,0437,5225,5876,050
166D
All Other - Debt Service Principal Payments12,34638,38839,33539,93715,13615,222
167BPENSIONDirect Benefit Program - Pension Fund operated by the Unit





168BFRINGEFringe 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)9,81812,03112,56113,36812,9937,968
172B
Fringe Benefits Other - (B)





173A
Multi-County Library District, County, or Other Municipality Authority





173BINTERGOVMulti-County Library District, County, or Other Municipality (Item number)





173CEXPENDMulti-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 6Current Year Levy Excluding Motor Vehicles426,977399,627372,802357,817293,891274,006
180 OTHERCurrent Year Levy Motor Vehicles Only30,68832,57529,32529,91923,89823,266
181 DATAUncollected Taxes - Current Year's Levy - Excluding Motor Vehicles4,4415,2284,3133,2989,49624,199
182
Uncollected Taxes - Current Year's Levy - Motor Vehicles4,3313,0331,2542,2632,4422,838
183
Percentage of Taxes Collected - Current Year All Property98.0898.0998.6298.5796.2490.90
184
Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles98.9698.6998.8499.0896.7791.17
185
Percentage of Taxes Collected - Current Year - Motor Vehicles85.8990.6995.7292.4489.7887.80
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





189APART 7Cash on Hand and in Bank, and Securities - Held in Debt Service Fund





189BCASH &Cash on Hand and in Bank, and Securities - Construction Bond Fund - Unexpended bond proceeds





189CINVESTCash on Hand and in Bank, and Securities - All Other1,343,7361,432,4911,367,4981,150,3781,230,045889,006
190A PARTAppropriations made during the fiscal year pursuant to subsections b (1- 7)





190B 8Expenditures 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.





194APART 9Amounts - Total Revenues and other financing sources per audit2,091,7982,227,7232,145,4901,973,2851,856,5391,917,912
194BFISCALAmounts - Subtract proceeds of refunding debt





194CSUMMARYAmounts - Subtract interfund transfers in





194D
Amounts - Net Revenues per AFIR2,091,7982,227,7232,145,4901,973,2851,856,5391,917,912


Calculated amount2,091,7982,227,7232,145,4901,973,2851,856,5391,917,912


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amounts - Total Expenditures and other financing sources per audit2,078,2652,069,2571,988,0821,908,8661,531,1511,615,377
195B
Amounts - Subtract payments to refunding debt escrow agent





195C
Amounts - Subtract interfund transfers out





195D
Amounts Net Expenditures per AFIR2,078,2652,069,2571,988,0821,908,8661,531,1511,615,377


Calculated amount2,078,2652,069,2571,988,0821,908,8661,531,1511,615,377


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference















PART 10















950
Name of Official Signatory



951
Title of Official



952
Date Certified01/00/190010/28/200801/03/2008


953
Person to Contact



954
Title of Person to Contact



955
Telephone Number



956
Facsimile Number







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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Columbus













200920082007200620052004








Population
1,0511,0561,0581,0601,0501,040
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
$000938,39600
Total Operating Revenues Per Capita
$00088500
Group Weighted Average Revenues Per Capita07533280
State Weighted Average Revenues Per Capita2201215163








% 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
4.483.824.285.975.1613.15
Group Weighted Average
3.112.843.253.583.484.12
State Weighted Average
2.812.962.902.821.822.76








Days Sales in Receivables
N/AN/AN/A41.5N/AN/A
Group Weighted Average
#DIV/0!39.3#DIV/0!25.272.042.6
State Weighted Average
47.360.742.687.697.761.5








Days Cash on Hand
0.00.00.0390.80.00.0
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
$108,331188,51199,31083,273332,632435,919








Debt to Equity
0.000.000.000.810.000.00
Group Weighted Average
1.850.4811.682.570.330.25
State Weighted Average
27.793.775.743.822.363.93








Debt per Capita
001,8911,72100
Group Weighted Average
3029921324410761
State Weighted Average
754535335660675266








Capital Expenditures:
200920082007200620052004


$00057,183107,87086,151










2003200220012000



$37,867162,00745,24361,887









Capital Contributions: Excluded from income above
$000000
















Operating Statistics














Estimated population of the areas served Water00945NANANA
Estimated population of the areas served Sewer0016NANANA








Number of Gallons of Water Processed (000) omitted124140,237161,344NANANA
Number of Gallons of Sewage Processed (000) omitted7162,00069,737NANANA








Number of Gallons of Water Billed (000) omitted8391,41994,980NANANA
Number of Gallons of Sewage Billed (000) omitted6065,54173,021NANANA








Ratio of Water Billed to Water Processed0.671550.651890.58868NANANA
Ratio of Sewage Billed to Sewage Processed0.849871.057111.04709NANANA








Total Revenue from Water Sales531,560179,706273,070NANANA
Total Revenue from Sewage Sales454,462282,487162,301NANANA








Water Revenue per 1000 gallons of Sales


288.96296NANANA
Sewage Revenue per 1000 gallons of Sales


10,143.81250NANANA








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








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








Residential Water Sales per thousand Gallons$7,460.799412.937473.50759NANANA
Residential Sewage Sales per thousand Gallons$9,287.532925.390826.90464NANANA








Water Sales per thousand Gallons outside Municipal Limits

6.18577NANANA
Sewage Sales per thousand Gallons outside Municipal Limits

6.38431NANANA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.00000NANANA
Total Sewage Sales per thousand gallons for Redistribution$0.000000.000000.00000NANANA




Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20052006200720082009
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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Analysis of Property Tax

20052006200720082009
Municipality96.24%98.57%98.62%98.09%98.08%
Pop. Group96.84%96.94%97.18%96.86%96.68%
Statewide97.42%97.55%97.59%97.64%97.78%






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






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Analysis of General Obligation Debt

20052006200720082009
Municipality00000
Pop. Group306297294277265
Statewide505495478456455






Municipal Population Group: 1,000 to 2,499






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Analysis of Revenue

20052006200720082009
Property Tax$313391380404429
Utility8668858741,0131,065
Sales Tax169175191199184
Sales & Services4949496159
Intergovernmental7911498108122
Debt Proceeds38902671570
Other Miscellaneous254158169168131
Total$1,7681,8622,0282,1101,990

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Analysis of Revenue for Fiscal 2009











2009
2009
CategoryRevenue
Per Capita
Property Tax$451,084
$429
Water/Sewer1,119,000
1,065
Electric0
0
Other Utilities0
0
Sales Tax193,128
184
Sales & Services62,002
59
Intergovernment128,473
122
Debt Proceeds0
0
Miscellaneous138,111
131
Total$2,091,798
$1,990





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





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Analysis of Expenditures by Function for Fiscal 2009











2009
2009
CategoryExpenditures
Per Capita
General Government$251,757
$239
Water/Sewer965,850
919
Electric0
0
Other Utilities0
0
Debt Service185,232
176
Transportation201,174
191
Public Safety402,219
383
Other72,033
69
Total$2,078,265
$1,977





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





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Analysis of Expenditures by Object for Fiscal 2009






2009
2009
CategoryExpenditures
Per Capita
Salaries & Wages$763,798
$727
Water/Sewer Capital0
0
Electric Capital0
0
Capital Outlay0
0
Other Operating1,314,467
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