North Carolina
Department of State Treasurer
Financial Information
City of Dunn

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			2011	2010	2009	2008	2007	2006
	Revenues by Source
		Property Tax	$3,559,868	3,714,518	3,214,818	3,436,790	3,254,776	2,874,229
		Utility	4,540,950	4,005,986	4,163,133	4,299,027	4,110,572	4,353,745
		Sales Tax	1,252,219	1,254,333	1,417,102	1,592,600	1,463,764	1,335,821
		Sales & Services	997,057	1,018,606	781,471	862,056	863,060	980,132
		Intergovernmental	3,219,252	2,247,812	1,817,636	1,416,574	1,449,701	1,453,905
		Debt Proceeds	4,647,930	614,270	477,901	86,975	106,330	840,865
		Other Miscellaneous	702,694	1,790,072	651,521	1,582,728	1,344,232	643,369
		Total	$18,919,970	14,645,597	12,523,582	13,276,750	12,592,435	12,482,066

	Expenditures by Function
		Utility	$10,206,380	3,215,470	2,926,835	2,768,738	2,575,859	3,332,915
		Debt Service	937,223	756,204	974,510	968,100	754,264	994,605
		Transportation	1,650,602	2,544,306	1,481,690	1,463,305	2,325,178	1,449,880
		General Government	1,242,197	1,458,030	1,530,774	1,911,859	1,570,432	1,537,361
		Public Safety	4,301,283	4,046,471	3,803,208	4,361,349	3,911,014	3,542,562
		Other	1,612,848	1,536,048	1,474,303	1,395,262	1,297,717	1,619,348
		Total	$19,950,533	13,556,529	12,191,320	12,868,613	12,434,464	12,476,671

	Expenditures by Object
		Salaries & Wages	$6,823,562	6,811,909	6,460,996	6,185,043	6,226,711	6,205,890
		Capital Outlay	7,662,445	562,153	425,184	788,762	1,395,754	714,421
		Other Operating + Debt Service	5,464,526	6,182,467	5,305,140	5,894,808	4,811,999	5,556,360
		Total	$19,950,533	13,556,529	12,191,320	12,868,613	12,434,464	12,476,671


	Per Capita Revenues by Source
		Property Tax	$381	358	315	340	329	293
		Utility	486	386	407	426	416	444
		Sales Tax	135	120	138	158	148	135
		Sales & Services	107	98	76	85	87	100
		Intergovernmental	345	217	178	140	147	148
		Debt Proceeds	498	59	47	9	11	86
		Other Miscellaneous	75	173	64	157	136	66
		Total	$2,027	1,411	1,225	1,315	1,274	1,272

	Per Capita Expenditures by Function
		Utility	$1,093	310	286	274	261	340
		Debt Service	100	73	95	96	76	101
		Transportation	177	245	145	145	235	148
		General Government	133	140	151	189	159	156
		Public Safety	461	390	372	432	396	361
		Other	173	148	144	138	131	165
		Total	$2,137	1,306	1,193	1,274	1,258	1,271

	Per Capita Expenditures by Object
		Salaries & Wages	$731	656	632	612	630	632
		Capital Outlay	821	54	42	78	141	73
		Other Operating	585	596	519	584	487	566
		Total	$2,137	1,306	1,193	1,274	1,258	1,271

	Population Group		No Electric 2,500 to 9,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 2,500 to 9,999	No Electric 2,500 to 9,999
		Number of Municipalites in Group	140	42	41	38	124	123
		Average Population In Group	4,847	19,501	19,477	20,391	4,727	4,663
		City of Dunn Population	9,336	10,377	10,221	10,100	9,888	9,816
	Group Average Per Capita Revenues by Source
		Property Tax	349	427	408	403	310	306
		Utility	757	300	285	320	317	332
		Sales Tax	124	121	135	159	159	152
		Sales & Services	140	61	60	73	76	71
		Intergovernmental	262	151	146	153	172	159
		Debt Proceeds	94	83	80	187	24	28
		Other Miscellaneous	149	94	194	174	229	189
		Total	1,875	1,237	1,308	1,469	1,287	1,237

	Group Average Per Capita Expenditures by Function
		Utility	607	257	292	270	332	305
		Debt Service	86	141	140	137	96	98
		Transportation	98	118	145	128	111	112
		General Government	173	150	144	229	159	156
		Public Safety	321	336	325	327	310	280
		Other	273	235	235	253	235	209
		Total	1,558	1,237	1,281	1,344	1,243	1,160

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	480	459	448	455	405	390
		Capital Outlay	245	186	261	292	252	205
		Other Operating	832	591	571	596	584	564
		Total	1,557	1,236	1,280	1,343	1,241	1,159


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$8,243,041	8,230,993	7,687,424	8,483,730	7,859,001	7,832,052
	General Fund expenditures		8,750,085	8,839,895	8,336,498	9,280,222	8,130,501	8,042,543
	Operating transfers in		340,000	345,000	650,000	598,167	496,440	-
	Operating transfers out		-	-	-	-	418,470	24,550
	Capital leases and installment purchase proceeds		190,000	334,000	125,000	240,300	4,813	100,187
	Other items		16,801	35,275	31,114	80,264	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		39,757	105,373	157,040	122,239	(188,717)	(134,854)

	Fund balance available (FBA):
		In dollars	$0	2,459,287	2,494,480	1,943,231	1,631,866	2,662,544
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	28.91	30.38	21.50	19.10	33.42
		Group weighted average FBA %	89.18	44.27	41.08	43.40	64.31	62.32
		State weighted average Non-Electric Group	38.21	38.71	37.89	36.66	37.39	37.38
		State weighted average FBA %	38.21	37.47	37.03	36.35	36.54	36.96


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$616,871	1,320,103	1,674,636	1,316,703	1,621,307	1,118,854
		Quick ratio	1.62	1.96	3.63	2.65	3.01	2.26
		Net income	1,887,595	556,525	72,757	285,047	334,061	811,257
		Cashflow from operations	754,324	1,759,289	1,396,946	1,731,410	1,480,891	1,195,765
		Depreciation & Amortization Expense	677,132	695,338	704,309	685,899	715,739	629,808



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

		Population at July 1st of the Previous Year	9,336	10,377	10,221	10,100	9,888	9,816
		Population Group	No Electric 2,500 to 9,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 2,500 to 9,999	No Electric 2,500 to 9,999
		Cash &Investments	$3,668,933	$4,798,296	$4,749,890	$4,852,941	$4,129,711	$4,587,173
		Investment Earnings	17,061	22,805	96,567	229,139	208,769	188,513
		Tax Rate Equivalent	0.0023	0.0030	0.0150	0.0358	0.0329	0.0304
		Tax Rate Equivalent Group weighted average	0.0031	0.0094	0.0262	0.0393	0.0437	0.0322
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2009	2009	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	$740,628,678	749,334,186	645,640,069	640,508,067	634,359,860	619,553,370
		Tax Rate	0.4800	0.4800	0.4800	0.5200	0.5200	0.4600
		Tax Rate Group weighted average	0.2906	0.4256	0.4335	0.4564	0.3116	0.3191
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	97.62	100.24	81.98	83.77	90.41	94.73
		Assessment -to-Sales Ratio Group weighted average	101.72	98.47	92.44	89.99	83.51	91.52
		Assessment -to-Sales Ratio Statewide	101.47	98.27	90.81	88.53	88.41	92.28
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$758,685,390	747,540,090	787,558,025	764,603,160	701,647,893	654,020,236
		EffectiveTax Rate	0.4686	0.4812	0.3935	0.4356	0.4701	0.4358
		Group weighted average Effective Tax Rate	0.2956	0.4191	0.4007	0.4107	0.2602	0.2921
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	97.3600	96.3100	96.1400	96.6200	95.7600	97.0900
		Percent Collected Group weighted average	96.53	96.95	96.99	97.39	96.70	96.72
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	98.14	97.74	97.85	98.12	97.18	98.15
		Percent Collected Excluding Motor Vehicles Group weighted average	97.29	97.66	97.83	98.34	97.99	98.08
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.35	98.23	98.30	98.65	98.59	98.61
		Percent Collected Motor Vehicles Only	87.12	77.68	80.74	82.63	77.42	86.86
		Percent Collected Motor Vehicles Only Group weighted average	84.83	87.44	86.51	87.09	86.04	86.22
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	312,831	330,963	375,968	367,281	312,049	317,832
		Tax Rate Equivalent	0.0422	0.0442	0.0582	0.0573	0.0492	0.0513
		Dominant County: Harnett
	Debt Information
		Population Group	5,000 to 9,999	10,000 to 24,999	10,000 to 24,999	10,000 to 24,999	5,000 to 9,999	5,000 to 9,999
		Ratings:
		Fitch
		Moody's		A1	A3	A3	A3	A3
		S & P		A+	A+	BBB+	BBB+	BBB+

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$0	2,015,000	2,125,000	2,230,000	2,335,000	2,435,000
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	0	2,015,000	2,125,000	2,230,000	2,335,000	2,435,000
		Per Capita	$0	194	208	221	236	248
		Total Per Capita for the Population Group	#N/A	132	130	153	93	117
		Total Per Capita Statewide	#N/A	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.2696%	0.2698%	0.2917%	0.3328%	0.3723%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	#N/A	0.1377%	0.1320%	0.1585%	0.0861%	0.1199%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	#N/A	0.4104%	0.3909%	0.4132%	0.4706%	0.5275%
		Total Authorized but not Issued General Obligation Debt	$0

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$0	466,667	533,333	813,375	1,085,897	1,351,164
		--General Government	0	1,941,333	1,066,267	1,191,200	1,316,133	1,441,067
		Total*	$0	2,408,000	1,599,600	2,004,575	2,402,030	2,792,231
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$0	417,723	556,964	696,204	835,445	974,686


Annual Financial Information Report Detail Go to top of page
Line	Section	Description	2011	2010	2009	2008	2007	2006
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		9,336	10,377	10,221	10,100	9,888	9,816

1.5A	FISCAL	Governmental Activities Assets	8,673,310	8,841,012	8,352,532	9,229,990	8,418,953	8,718,808
1.5B	SUMMARY	Governmental Activities Liabilities	3,696,313	3,565,581	2,119,388	2,707,775	2,184,184	2,140,486
3.5A		Business Type Activities Assets	25,550,714	20,265,637	19,301,615	19,696,618	19,951,996	20,151,714
3.5B		Business Type Activities Liabilties	7,481,258	4,083,776	3,584,082	4,051,842	4,592,267	5,126,046
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	3,458,665	3,449,544	3,029,589	3,119,085	3,192,588	2,774,241
11.0	TAX	Current Collections of Special Tax Districts	33,868
12.0	REVENUES	Prior Years' Levy Collections	73,788	231,253	150,364	282,873	38,077	74,542
13.0		Penalties and Interest	27,415	33,721	34,865	34,832	24,111	25,446
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax	7,038	6,965	4,701
16.0		1% Local Government Option Sales Tax	361,478	361,478	404,551	444,650	435,486	399,546
17.0		1/2% Local Government Option Sales Tax (40)	344,891	337,468	389,907	431,311	385,789	346,500
18.0		1/2% Local Government Option Sales Tax (42)	197,307	241,931	388,066	429,311	384,058	345,204
18.5		1/2% Local Government Option Sales Tax (44)	348,543	313,456	234,578	287,328	258,431	244,571
19.0		Privilege Licenses	67,994	41,997	41,284	42,931	90,228	92,460
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses	35,291
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses
23.0		Local Occupancy Tax
24.0		Prepared Food Tax
25.0		911 Charges				136,445	199,899
26.0		Gross Short Term lease and Rental Tax	14,563
27.0	FEDERAL	Payments In Lieu of Taxes - Federal	15,404	15,474	18,911
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General Government
30.0		Public Safety	308,174	103,079		227,909	57,347	89,639
31.0		Transportation - Streets	3,719			15,997	34,888
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				14,479	13,087	19,989
38.0		Culture & Recreation	14,038
39.0	STATE	Payments In Lieu of Taxes - State
40.0	INTERGOV	Unauthorized Substance Tax	12,723	6,793	16,647	9,472	12,045	15,371
41.0	REVENUES	Transitional Hold Harmless
42.0		Wireless Enhanced 911 Service Charges	199,860		293,573			163,692
42.1		Emergency Telephone Services Fund (ETSF) Revenues (Do not include interest)		199,860
42.2		ETSF Interest Income	39	101
43.0		Piped Natural Gas Charge Distribution	47,733
44.0		Utility Franchise Tax	498,610	658,969	678,694	608,199	489,690	454,856
45.0		Beer and Wine Tax	45,735	14,578	45,359	45,548	44,355	42,897
46.0		Powell Bill	301,805	297,590	334,148	369,382	694,474	334,788
50.0		Court Fees - Facilities and Arrest Fees					12,857	17,403
51.0		General Government
52.0		Public Safety	109,177	190,565	145,661
53.0		Transportation - Streets	16,354	28,710	18,302			71,311
54.0		Transportation - All Other			14,000			140,000
55.0		Environmental Protection	1,628,676	615,335	182,100
56.0		Econ. & Phys. Dev. - Housing/Community Dev
57.0		Econ. & Phys. Dev. - All Other	2,642					84,666
58.0		Human Services -Health, Mental Health, Hosp
59.0		Human Services - All Other
60.0		Culture and Recreation		19,400
61.0	LOCAL	Payments in Lieu of Taxes - Local				12,058	13,790	13,293
62.0	INTERGOV	General Government				6,000	6,000	6,000
63.0	REVENUES	Public Safety			49,857	40,366	6,314
64.0		Transportation - Streets
65.0		Transportation - All Other
66.0		Environmental Protection
67.0		Economic and Physical Development		97,358		67,164	64,854
68.0		Human Services - Health, Mental Hlt & Hosp
69.0		Human Services - All Other			20,384
70.0		Culture and Recreation	14,525	3,285		11,000		8,600
71.0	PERMITS	Building Permits	75,707	85,021	61,191	262,744	191,488
72.0	& FEES	Inspection Fees	33,227
72.1		Amusements licensing and permit taxes
73.0		Other Permits	77,766	149,238	98,241			205,849
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties	48,800	30,100	28,963	37,941	70,661	72,479
76.0		Airport
77.0		Fire Protection Charges				207,860	199,394	181,071
78.0		Solid Waste	646,979	552,444	531,981	495,508	480,026	349,023
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries	165,582	221,101	61,099	60,047	63,246	47,272
81.0		Recreation Service Revenues	57,930	65,723	61,187	60,700	49,733	55,536
82.0		Library Service Revenues
83.0		Other Cultural and Rec Service Revenues						68,902
84.0		Mass Transit - City Operated
85.0		Other Sales and Services					54,619	506,033
86.0	UTILITY	Water and Sewer Charges	4,540,950	4,005,986	4,163,133	4,299,027	4,055,953	3,847,712
87.0	REVENUES	Electric Charges
88.0		Gas Charges
88.1		Storm Water Fees
89.0	MISC.	Investment Earnings - Bond Proceeds
90.0	REVENUES	Investment Earnings - All Other Funds	17,061	22,805	96,567	229,139	208,769	188,513
91.0		Special Assessments	14,632	17,476	50,800	49,568	85,307
92.0		Private Contributions and Donations	92,389	91,213	87,565	392,987	397,944
93.0		Sales of Materials and Fixed Assets		35,275	31,114	59,209		127,609
94.0		Sale of Real Property					29,784
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution	128,000	148,000	158,000	158,405	136,000	126,000
98.0		Other Miscellaneous Revenues	543,127	614,270	477,901	86,975	106,330	840,865
99.0		Proceeds of Sale of Bonds and Notes	4,104,803
100.0		Proceeds of Capital Leases/Install Purchases	190,000	1,345,000	125,000	240,300	4,813	100,187
101.0		Other				25,055
102.0	NON-REV	School - Current Levy Collections				3,119,085	3,192,588
103.0	RECEIPTS	Prior Years' Levy Collections				282,873	380,277
104.0		Tax Collections for Other Units
105.0		Utilities Customer's Deposits				125,662	127,797
106.0		Deposits Other than Utility
107.0		Prepaid Taxes				1,831	3,387
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages	25,733	25,353	25,352	23,714	24,016	23,319
109B	GENERAL	Governing Body - Other Direct	136,157	120,804	85,448	130,404	67,754	75,392
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	234,578	231,730	229,592	262,838	400,372	386,995
110B		Administration - Other Direct	128,883	142,433	138,688	165,660	42,489	54,479
110C		Administration - Construction
110D		Administration - Purchase of P,P&E				26,380
111A		Elections - Salaries & Wages
111B		Elections - Other Direct
111C		Elections - Construction
111D		Elections - Purchase of P,P&E
112A		Finance - Salaries & Wages	248,189	236,821	411,224	354,678	346,306	324,792
112B		Finance - Other Direct	33,378	69,672	93,779	147,233	95,354	103,174
112C		Finance - Construction
112D		Finance - Purchase of P,P&E					12,356
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	58,992	221,215	546,691	577,049	533,221	470,077
115C		Public Buildings - Construction
115D		Public Buildings - Purchase of P,P&E				223,903	48,564	99,133
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	376,287	410,002
118C		Gen. Govt. All Other - Construction
118D		Gen. Govt. All Other - Purchase of P,P&E
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	2,902,111	2,760,966	2,603,499	2,340,143	2,333,539	2,317,551
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	494,420	514,929	315,367	431,963	458,420	368,877
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E	167,525	163,425	274,755	34,066	109,060	156,644
120A		Emergency Communications - Salaries & Wages
120B		Emergency Communications - Other Direct			230,228	145,983	133,526
120C		Emergency Communications - Construction
120D		Emergency Communications - Purchase of P,P&E					146,832
120B		Emergency Telephone Service Fund (ETSF) Expenditures - Operating	199,303	138,004
120C		ETSF Expenditures - Capital Construction
120D		ETSF Expenditures - Capital Purchases	108,513
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				348,990	350,204	351,581
122B		Fire - Other Direct				656,038	168,322	134,038
122C		Fire - Construction
122D		Fire - Purchase of P,P&E
123A		Inspectors - Salaries & Wages	183,240	178,621	176,600	125,682	123,962	119,180
123B		Inspectors - Other Direct	110,586	125,420	57,724	110,224	19,481	20,010
123C		Inspectors - Construction
123D		Inspectors - Purchase of P,P&E		20,831	13,912			12,145
124A		Rescue Units - Salaries & Wages
124B		Rescue Units - Other Direct
124C		Rescue Units - Construction
124D		Rescue Units - Purchase of P,P&E
125A		Animal Control - Salaries & Wages
125B		Animal Control - Other Direct
125C		Animal Control - Construction
125D		Animal Control - Purchase of P,P&E
126A		Pub. Safety All Other - Salaries & Wages
126B		Pub. Safety All Other - Other Direct
126C		Pub. Safety All Other - Construction
126D		Pub. Safety All Other - Purchase of P,P&E
127A	TRANSPOR	Traffic Engineering - Salaries & Wages
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E
128A		Streets and Highways - Salaries & Wages	565,021	825,274	795,118	709,442	661,353	741,369
128B		Streets and Highways - Other Direct	674,022	1,378,914	430,660	373,900	373,863	409,834
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E	277,778	5,400	12,111	34,712	46,097
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	64,100	76,500	90,807	72,204	61,588	66,993
130B		Powell Bill - Other Direct	69,681	87,192	152,994	176,307	200,235	209,784
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E		171,026		96,740	982,042	21,900
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
136A	ENVIRON	Solid Waste - Salaries & Wages	77,171	75,528	70,899	73,652	73,555	70,460
136B	MENTAL	Solid Waste - Other Direct	445,026	307,164	290,071	270,285	276,790	265,639
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E		100,416
137A		Drainage & Watershed - Salaries & Wages
137B		Drainage & Watershed - Other Direct
137C		Drainage & Watershed - Construction
137D		Drainage & Watershed - Purchase of P,P&E
138A		Cemeteries - Salaries & Wages
138B		Cemeteries - Other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Purchase of P,P&E
139A		Environ. All Other - Salaries & Wages
139B		Environ. All Other - Other Direct
139C		Environ. All Other - Construction
139D		Environ. All Other - Purchase of P,P&E
140A	ECONOMIC	Planning & Zoning - Salaries & Wages	115,472	107,664	91,549	63,153	62,581	70,326
140B	& PHYSICAL	Planning & Zoning - Other Direct	20,502	16,900	36,964	19,482	13,052	6,342
140C	DEVELOP	Planning & Zoning - Construction
140D		Planning & Zoning - Purchase of P,P&E
141A		Economic Development - Salaries & Wages
141B		Economic Development - Other Direct						403,285
141C		Economic Development - Construction
141D		Economic Development - Purchase of P,P&E						13,505
142A		Community Development - Salaries & Wages
142B		Community Development - Other Direct
142C		Community Development - Construction
142D		Community Development - Purchase of P,P&E
143A		Housing & Urban Renewal - Salaries & Wages
143B		Housing & Urban Renewal - Other Direct
143C		Housing & Urban Renewal - Construction
143D		Housing & Urban Renewal - Purchase of P,P&E
144A		Special Empl Programs - Salaries & Wages
144B		Special Empl Programs - Other Direct
144C		Special Empl Programs - Construction
144D		Special Empl Programs - Purchase of P,P&E
145A		Econ. Dev. All Other - Salaries & Wages
145B		Econ. Dev. All Other - Other Direct
145C		Econ. Dev. All Other - Construction
145D		Econ. Dev. All Other - Purchase of P,P&E
146A	HUMAN	Health - Salaries & Wages
146B	SERVICES	Health - Other Direct
146C		Health - Construction
146D		Health - Purchase of P,P&E
147A		Mental Health - Salaries & Wages
147B		Mental Health - Other Direct
147C		Mental Health - Construction
147D		Mental Health - Purchase of P,P&E
148A		Social Services - Salaries & Wages
148B		Social Services - Other Direct
148C		Social Services - Construction
148D		Social Services - Purchase of P,P&E
149B		Hospital-City - Other Direct
150B		Hospital-Private - Other Direct
151A		Legal Aid - Salaries & Wages
151B		Legal Aid - Other Direct
151C		Legal Aid - Construction
151D		Legal Aid - Purchase of P,P&E
152A		Human Serv. All Other - Salaries & Wages						6,406
152B		Human Serv. All Other - Other Direct				13,207	2,207
152C		Human Serv. All Other - Construction
152D		Human Serv. All Other - Purchase of P,P&E
153A	CULTURE	Recreation & Parks - Salaries & Wages	494,156	478,737	496,339	406,757	382,905	333,435
153B	RECREATION	Recreation & Parks - Other Direct	232,934	225,166	254,989	211,271	221,978	198,548
153C		Recreation & Parks - Construction
153D		Recreation & Parks - Purchase of P,P&E				66,196	7,622	5,714
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	155,207	158,919	158,958	138,751	128,696	133,248
156B		Libraries - Other Direct	65,730	65,554	51,327	51,382	48,027	39,521
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E
157A		Cult. & Recr. All Other - Salaries & Wages				62,481	60,407	59,332
157B		Cult. & Recr. All Other - Other Direct	6,650		23,207	18,645	13,484	13,587
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages	1,559,281	1,517,792	1,311,059	1,202,558	1,217,227	1,200,903
158B		Water & Sewer - Other Direct	1,538,470	1,596,623	1,491,370	1,259,415	1,315,451	1,726,632
158C		Water & Sewer - Construction
158D		Water & Sewer - Purchase of P,P&E	7,108,629	101,055	124,406	306,765	43,181	405,380
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
161B	DEBT	Water & Sewer - Interest & Fees	113,210	123,503	139,352	156,909		684,423
161D	SERVICE	Water & Sewer - Principal	320,909	315,908	524,282	516,763	479,590
162B		Electric - Interest & Fees
162D		Electric - Principal
163B		Gas - Interest & Fees
163D		Gas - Principal
164B		School - Interest & Fees
164D		School - Principal
165B		Hospital - Interest & Fees
165D		Hospital - Principal
166B		All Other - Interest & Fees	95,970	55,919	61,154	65,080		310,182
166D		All Other - Principal	407,134	260,874	249,722	229,348	274,674
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement	60,720	58,937	44,896	38,082
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement	74,865	85,338	86,227	130,178	67,668	62,536
172B		Fringe Benefits Other					6,413
173A	INTERGOV	Multi-Cnty Libr Dis,Cnty,Or Other - Recipient
173B	EXPEND	Multi-Cnty Libr Dis,Cnty,Or Other - Item #
173C		Multi-Cnty Libr Dis,Cnty,Or Other - Amount
174A		Gen Gov Activities Shared W/ Cnty - Recipient
174B		Gen Gov Activities Shared W/ Cnty - Item #
174C		Gen Gov Activities Shared W/ Cnty - Amount
175A		Highways (Payments to State) - Recipient
175B		Highways (Payments to State) - Item No.
175C		Highways (Payments to State) - Amount
176A		Other - Intergovt. Expenditures - Recipient
176B		Other - Intergovt. Expenditures - Item #
176C		Other - Intergovt. Expenditures - Amount
177A		Other - Intergovt. Expenditures - Recipient
177B		Other - Intergovt. Expenditures - Item #
177C		Other - Intergovt. Expenditures - Amount
178A		Other - Intergovt. Expenditures - Recipient
178B		Other - Intergovt. Expenditures - Item #
178C		Other - Intergovt. Expenditures - Amount
179.0		Current year's levy -- Excluding motor vehicles	3,307,823.	3,325,806.00	2,836,180.00	2,915,494.00	2,964,231.00	2,592,978.00
180.0		Current year's levy -- Motor vehicles (only)	251,150.	255,910.00	315,017.00	312,591.00	228,357.00	269,845.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	61,681.	75,053.00	60,951.00	54,690.00	83,692.00	47,987.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	32,350	57,119	60,657	54,310	51,557	35,458
183.0	DATA	Percentage of Taxes Collected - All Property %	97.36	96.31	96.14	96.62	95.76	97.09
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	98.14	97.74	97.85	98.12	97.18	98.15
185.0		Percentage of Taxes Collected - Motor Vehicles %	87.12	77.68	80.74	82.63	77.42	86.86
186.0		Ttl Amt Salaries/Wages for Construction
187A		Capital Reserve Schools - July 1, 2009
187B		Capital Reserve Schools - June 30, 2010
188A		Capital Reserve Hospitals - July 1, 2009
188B		Capital Reserve Hospitals - June 30, 2010
189A	PART 7	Cash On Hand & in Bank - Debt Service
189B	CASH &	Cash On Hand & in Bank - Construction Bond
189C	INVEST	Cash On Hand & in Bank - All Other	3,668,933	4,798,296	4,749,890	4,852,941	4,129,711	4,587,173
190A	PART	Appropriations Made During FY - B(1) - B(7)
190B	8	Expenditures Made During FY - B(1) - B(7)
191.0		Investment in Property - B(1) - B(4)
192.0		Amount Expended During FY - B(5) and B(7)
193.0		Amount of Tax Revenues Taken Into Account
194A	PART 9	Amount - Total Revenues	19,267,008	14,997,562	13,178,283	14,069,123	12,592,435	12,482,066
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In	340,000	345,000	650,000	767,318
194D		Amount - Net Revenues	18,927,008	14,652,562	12,528,283	13,301,805	12,592,435	12,482,066
		Calculated amount	18,927,008	14,652,562	12,528,283	13,301,805	12,592,435	12,482,066
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	20,290,533	13,901,529	12,841,320	13,635,931	12,434,464	12,476,671
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out	340,000	345,000	650,000	767,318
195D		Amount - Net Expenditures	19,950,533	13,556,529	12,191,320	12,868,613	12,434,464	12,476,671
		Calculated amount	19,950,533	13,556,529	12,191,320	12,868,613	12,434,464	12,476,671
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water
401B	Water /	Number of residential accounts billed Sewer
402A	Sewer	Amount processed and/or purchased in units Water	1,227	1,136	1,178	1,438,000
402B	Operations	Amount processed and/or purchased in units Sewer	718	988	917	770,000
403A		Total amount billed in units - Water	959	893	944	1,062,000
403B		Total amount billed in units - Sewer	330	308	316	355,000
404A		Of the total in 403A above how many units were Residential W	184	174	189	194,000
404B		Of the total in 403B above how many units were Residential S
405A		Of the total in 403 above, how many units were Outside Muni W
405B		Of the total in 403 above, how many units were Outside Muni S
406A		Of the total in 405A above how many units were Residential W
406B		Of the total in 405B above how many units were Residential S
407A		Of the total in 403A, how many units were sold for redistribution
407B		Of the total in 403B how many unit were delivered in bulk	3,087,465	2,662,693	2,499,887	2,677,142
408A		Dollars related to 403A above	1,564,507	1,433,368	1,447,591	1,436,548
408B		Dollars related to 403B above	1,098,170	924,326	929,503	930,960
409A		Dollars related to 404A above	883,667	817,222	900,714	777,067
409B		Dollars related to 404B above
410A		Dollars related to 405A above
410B		Dollars related to 405B above
411A		Dollars related to 406A above
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above	4,436	3,785	4,550	4,613
421A		Number of residential accounts billed - Water	3,985	3,550	4,093	4,299
421B		Number of residential accounts billed - Sewer	1,103	822	1,069	791
422A		Number of non-residential & bulk accounts billed - Water	910	751	898	713
422B		Number of non-residential & bulk accounts billed - Sewer	2	2	2	2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	Mark Stephens
951.0		Title	Finance Director
952.0		Date	11/22/2011	01/21/2011	12/01/2009	12/18/2008	07/16/2008	01/31/2007
953.0		Contact	Mark Stephens
954.0		Title	Finance Director
955.0		Phone	910-230-3515
956.0		Fax	910-230-3591
957.0		E-Mail:

Go to top of page Key Ratios and Operations Statistics of Water and Sewer Systems for
City of Dunn

	2011	2010	2009	2008	2007	2006

Population	9,336	10,377	10,221	10,100	9,888	9,816
Population Group	No Electric 2,500 to 9,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 2,500 to 9,999	No Electric 2,500 to 9,999
Total Operating Revenues	$4,478,773	4,172,441	4,105,603	4,245,516	4,055,953	3,999,101
Total Operating Revenues Per Capita	$480	402	402	420	410	407
Group Weighted Average Revenues Per Capita	44	292	255	292	242	255
State Weighted Average Revenues Per Capita	20	273	252	255	255	249

% to Total Operating Revenues
Operating Expenses	85.55%	91.74%	85.41%	74.15%	80.09%	88.95%
Group Weighted Average	90.79%	81.31%	86.77%	84.07%	90.03%	86.35%
State Weighted Average	92.57%	83.23%	87.16%	84.09%	80.04%	79.35%

Operating Margin	14.45%	8.26%	14.59%	25.85%	19.91%	11.05%
Group Weighted Average	9.21%	18.69%	13.23%	15.93%	9.97%	13.65%
State Weighted Average	7.43%	16.77%	12.84%	15.91%	19.96%	20.65%

Operating Transfers In	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	14.21%	5.48%	1.60%	3.01%	1.49%	1.56%
State Weighted Average	11.39%	1.58%	1.20%	1.31%	1.10%	1.56%

Operating Transfers Out	7.59%	8.27%	15.83%	18.07%	12.24%	0.00%
Group Weighted Average	25.10%	4.03%	4.70%	5.87%	2.59%	1.83%
State Weighted Average	17.30%	1.55%	2.65%	3.15%	1.85%	2.84%

Net Income before capital contributions	5.78%	-1.41%	-2.66%	6.48%	8.24%	10.14%
Group Weighted Average	65.95%	35.72%	15.82%	28.68%	5.29%	17.80%
State Weighted Average	212.96%	15.81%	-9.94%	18.14%	25.59%	24.27%

Key Ratios and Cash Flow

Quick Ratio	1.62	1.96	3.63	2.65	3.01	2.26
Group Weighted Average	3.65	3.16	3.26	3.27	3.25	3.67
State Weighted Average	3.94	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	39.9	40.1	35.9	39.3	40.1
Group Weighted Average	29.2	58.9	55.9	54.3	55.3	55.7
State Weighted Average	13.0	57.9	58.5	56.6	61.6	59.8

Days Cash on Hand	52.2	181.9	212.6	123.7	167.8	186.5
Group Weighted Average	-408.9	620.1	545.1	556.3	562.2	488.8
State Weighted Average	-80.4	613.4	559.6	588.2	645.7	570.9

Cash flow from Operations	$754,324	1,759,289	1,396,946	1,731,410	1,480,891	1,195,765

Debt to Equity	0.37	0.18	0.20	0.24	0.28	0.32
Group Weighted Average	0.28	0.46	0.37	0.41	0.26	0.25
State Weighted Average	0.31	0.59	0.54	0.54	0.55	0.55

Debt per Capita	716	279	315	370	430	485
Group Weighted Average	55	654	445	568	307	288
State Weighted Average	34	897	784	781	761	733

Capital Expenditures:	2011	2010	2009	2008	2007	2006
	$0	0	0	0	0	0

	2005	2004	2003	2002
	$1,454,886	52,098	259,928	2,859,831

Capital Contributions: Excluded from income above	$1,628,676	615,335	182,100	10,000	0	405,684


Operating Statistics

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

Number of Gallons of Water Processed (000) omitted	1,227	1,136	1,178	1,438,000	0	NA
Number of Gallons of Sewage Processed (000) omitted	718	988	917	770,000	0	NA

Number of Gallons of Water Billed (000) omitted	959	893	944	1,062,000	0	NA
Number of Gallons of Sewage Billed (000) omitted	330	308	316	355,000	0	NA

Ratio of Water Billed to Water Processed	0.78158	0.78609	0.80141	0.73853		NA
Ratio of Sewage Billed to Sewage Processed	0.45961	0.31174	0.34440	0.46104		NA

Total Revenue from Water Sales	3,087,465	2,662,693	2,499,887	2,677,142	0	NA
Total Revenue from Sewage Sales	1,564,507	1,433,368	1,447,591	1,436,548	0	NA

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

Group Average Sales per thousand Gallons Water	$0.00721	$37.70357	$43.89276	$8,202.96943	$1,842.80047	NA
Group Average Sales per thousand Gallons Sewage	$0.00943	$67.57647	$70.12682	$7,248.67586	$2,249.50353	NA

State Average Sales per thousand Gallons Water	$0.00342	$25.16691	$28.47236	$12,972.02948	$5,350.70834	NA
State Average Sales per thousand Gallons Sewage	$0.00223	$48.57325	$47.83284	$11,816.81710	$3,994.76021	NA

Residential Water Sales per thousand Gallons	$5,968.31522	5,312.21839	4,910.21130	4.79876		NA
Residential Sewage Sales per thousand Gallons	$5,522.91875	5,205.23567	5,664.86792	4.65310		NA

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

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

Financial Graphs and Comparisons

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

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Analysis of Available Fund Balance: General Fund

	2007	2008	2009	2010	2011
Unit's FBA %	19.10%	21.50%	30.38%	28.91%	0.00%
Group average FBA %	64.31%	43.40%	41.08%	44.27%	89.18%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	38.21%
State average FBA %	36.54%	36.35%	64.31%	37.47%	38.21%

Municipal Population Group: No Electric 10,000 to 49,999

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2007 2008 2009 2010 2011

Municipality 95.76% 96.62% 96.14% 96.31% 97.36%

Pop. Group 96.70% 97.39% 96.99% 96.95% 96.53%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

Municipal Population Group: No Electric 10,000 to 49,999

	2007	2008	2009	2010	2011
Municipality	95.76%	96.62%	96.14%	96.31%	97.36%
Pop. Group	96.70%	97.39%	96.99%	96.95%	96.53%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

Municipal Population Group: No Electric 10,000 to 49,999

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2007 2008 2009 2010 2011

Municipality 236 221 208 194 0

Pop. Group 93 153 130 132 #N/A

Statewide 478 456 455 449 #N/A

Municipal Population Group: 10,000 to 24,999

	2007	2008	2009	2010	2011
Municipality	236	221	208	194	0
Pop. Group	93	153	130	132	#N/A
Statewide	478	456	455	449	#N/A

Municipal Population Group: 10,000 to 24,999

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2007 2008 2009 2010 2011

Property Tax $329 340 315 358 381

Utility 416 426 407 386 486

Sales Tax 148 158 138 120 135

Sales & Services 87 85 76 98 107

Intergovernmental 147 140 178 217 345

Debt Proceeds 11 9 47 59 498

Other Miscellaneous 136 157 64 173 75

Total $1,274 1,315 1,225 1,411 2,027

	2007	2008	2009	2010	2011
Property Tax	$329	340	315	358	381
Utility	416	426	407	386	486
Sales Tax	148	158	138	120	135
Sales & Services	87	85	76	98	107
Intergovernmental	147	140	178	217	345
Debt Proceeds	11	9	47	59	498
Other Miscellaneous	136	157	64	173	75
Total	$1,274	1,315	1,225	1,411	2,027

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2011
2011

Category Revenue
Per Capita

Property Tax $3,559,868
$381

Water/Sewer 0
0

Electric 4,540,950
486

Other Utilities 0
0

Sales Tax 1,252,219
135

Sales & Services 997,057
107

Intergovernment 3,219,252
345

Debt Proceeds 4,647,930
498

Miscellaneous 702,694
75

Total $18,919,970
$2,027

Municipal Population Group: No Electric 10,000 to 49,999

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2011
2011

Category Expenditures
Per Capita

General Government $1,242,197
$133

Water/Sewer 6,650
1

Electric 10,206,380
1,093

Other Utilities -6,650
-1

Debt Service 937,223
100

Transportation 1,650,602
177

Public Safety 4,301,283
461

Other 1,612,848
173

Total $19,950,533
$2,137

Municipal Population Group: No Electric 10,000 to 49,999

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $6,823,562
$731

Water/Sewer Capital 0
0

Electric Capital 7,108,629
761

Other Capital 553,816
59

Other Operating 5,464,526
585

Total $19,950,533
$2,137

Municipal Population Group: No Electric 10,000 to 49,999

Last Updated 1/31/2012 4:07:15 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$3,559,868	$381
Water/Sewer	0	0
Electric	4,540,950	486
Other Utilities	0	0
Sales Tax	1,252,219	135
Sales & Services	997,057	107
Intergovernment	3,219,252	345
Debt Proceeds	4,647,930	498
Miscellaneous	702,694	75
Total	$18,919,970	$2,027

Municipal Population Group: No Electric 10,000 to 49,999

North CarolinaDepartment of State TreasurerFinancial InformationCity of Dunn

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North Carolina
Department of State Treasurer
Financial Information
City of Dunn