North Carolina
Department of State Treasurer
Financial Information
Town of Lewiston-Woodville

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

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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	$117,415	-	108,324	84,338	78,062	-
		Utility	156,062	-	167,390	160,363	138,909	-
		Sales Tax	83,119	-	93,746	87,292	84,585	-
		Sales & Services	21,725	-	16,729	18,137	3,674	-
		Intergovernmental	357,632	-	25,650	44,835	47,310	-
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	4,714	-	13,509	4,623	3,340	-
		Total	$740,667	-	425,348	399,588	355,880	-

	Expenditures by Function
		Utility	$123,091	-	129,105	160,009	119,865	-
		Debt Service	12,441	-	13,564	22,157	33,184	-
		Transportation	62,176	-	60,099	55,908	22,966	-
		General Government	48,339	-	64,269	88,662	76,427	-
		Public Safety	50,691	-	42,860	42,461	44,988	-
		Other	336,362	-	16,466	19,038	98,025	-
		Total	$633,100	-	326,363	388,235	395,455	-

	Expenditures by Object
		Salaries & Wages	$128,646	-	108,010	150,882	174,362	-
		Capital Outlay	9,774	-	-	-	8,669	-
		Other Operating + Debt Service	494,680	-	218,353	237,353	212,424	-
		Total	$633,100	-	326,363	388,235	395,455	-


	Per Capita Revenues by Source
		Property Tax	$211	-	189	144	132	-
		Utility	280	-	292	274	235	-
		Sales Tax	150	-	163	148	142	-
		Sales & Services	39	-	29	31	6	-
		Intergovernmental	642	-	45	77	80	-
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	8	-	24	8	6	-
		Total	$1,330	-	742	682	601	-

	Per Capita Expenditures by Function
		Utility	$221	-	225	273	202	-
		Debt Service	22	-	24	38	56	-
		Transportation	112	-	105	95	39	-
		General Government	87	-	112	153	129	-
		Public Safety	91	-	75	72	76	-
		Other	604	-	29	32	166	-
		Total	$1,137	-	570	663	668	-

	Per Capita Expenditures by Object
		Salaries & Wages	$231	-	188	257	295	-
		Capital Outlay	18	-	-	-	15	-
		Other Operating	888	-	382	406	358	-
		Total	$1,137	-	570	663	668	-

	Population Group		No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999
		Number of Municipalites in Group	94	96	96	95	96	93
		Average Population In Group	726	729	726	727	731	737
		Town of Lewiston-Woodville Population	557	561	573	586	592	602
	Group Average Per Capita Revenues by Source
		Property Tax	371	402	335	298	276	259
		Utility	376	407	350	306	270	262
		Sales Tax	154	191	166	155	150	138
		Sales & Services	84	69	65	51	49	42
		Intergovernmental	368	290	366	360	367	365
		Debt Proceeds	98	87	67	73	139	104
		Other Miscellaneous	168	255	250	188	130	324
		Total	1,619	1,701	1,599	1,431	1,381	1,494

	Group Average Per Capita Expenditures by Function
		Utility	389	413	404	484	538	482
		Debt Service	102	98	83	71	58	77
		Transportation	113	149	153	117	109	99
		General Government	287	324	312	224	211	263
		Public Safety	278	293	250	241	219	197
		Other	357	293	280	292	192	180
		Total	1,526	1,570	1,482	1,429	1,327	1,298

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	386	404	352	309	299	279
		Capital Outlay	276	278	334	370	432	442
		Other Operating	864	888	796	750	596	577
		Total	1,526	1,570	1,482	1,429	1,327	1,298


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$265,905	251,774	257,958	239,225	216,971	144,821
	General Fund expenditures		181,624	235,736	187,157	209,501	245,838	276,295
	Operating transfers in		-	-	-	-	-	83,188
	Operating transfers out		-	-	-	21,354	7,139	-
	Capital leases and installment purchase proceeds		-	-	-	-	-	-
	Other items		-	25,000	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		84,281	41,038	70,801	8,370	(36,006)	(48,286)

	Fund balance available (FBA):
		In dollars	$201,074	115,249	65,694	(5,251)	(8,772)	28,047
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	110.71	48.89	35.10	-2.27	-3.47	10.15
		Group weighted average FBA %	103.50	87.97	100.30	101.57	105.10	108.69
		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	$59,946	36,328	26,836	(2,146)	(12,239)	(19,934)
		Quick ratio	2.94	2.27	2.11	0.92	0.56	0.60
		Net income	2,277	(8,854)	5,100	(10,542)	(12,176)	(15,994)
		Cashflow from operations	33,050	33,298	32,625	10,377	21,481	108,805
		Depreciation & Amortization Expense	27,172	29,956	29,371	32,445	32,767	34,710



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

		Population at July 1st of the Previous Year	557	561	573	586	592	602
		Population Group	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999
		Cash &Investments	$300,002	0	181,154	104,126	61,096	0
		Investment Earnings	823	0	1,305	947	287	0
		Tax Rate Equivalent	0.0042	0.0000	0.0067	0.0043	0.0013	0.0000
		Tax Rate Equivalent Group weighted average	0.0185	0.0244	0.0375	0.0327	0.0200	0.0130
		Tax Rate Equivalent Statewide weighted average	0.0133	0.0524	0.0920	0.0573	0.0415	0.0340
		Latest year of Revaluation		2004	2004	2004	2004	1996
		January 1, Prior Year Assessed Valuation	$19,461,408	19,149,199	19,564,436	21,783,296	21,280,043	20,701,454
		Tax Rate	0.6000	0.5500	0.5200	0.4300	0.3800	0.3500
		Tax Rate Group weighted average	0.1910	0.1936	0.2310	0.2737	0.3263	0.3351
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	88.09	86.62	87.65	94.70	100.00	75.00
		Assessment -to-Sales Ratio Group weighted average	87.47	87.67	77.67	88.06	77.84	81.47
		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	$22,092,642	22,107,133	22,321,091	23,002,424	21,280,043	27,601,939
		EffectiveTax Rate	0.5285	0.4764	0.4558	0.4072	0.3800	0.2625
		Group weighted average Effective Tax Rate	0.1670	0.1697	0.1794	0.2410	0.2540	0.2730
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	93.25	0.00	91.00	91.46	85.28	0.00
		Percent Collected Group weighted average	96.93	96.28	96.02	95.56	95.90	94.77
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	94.92	0.00	96.37	94.17	86.03	0.00
		Percent Collected Excluding Motor Vehicles Group weighted average	96.83	97.42	97.36	97.10	96.98	97.01
		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	84.66	0.00	66.40	75.95	80.09	0.00
		Percent Collected Motor Vehicles Only Group weighted average	83.80	83.23	81.48	82.58	83.94	82.10
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	2,825	0	9,224	7,139	11,736	0
		Tax Rate Equivalent	0.0145	0.0000	0.0471	0.0328	0.0552	0.0000
		Dominant County: Bertie
	Debt Information
		Population Group	500 to 999	500 to 999	500 to 999	500 to 999	500 to 999	500 to 999
		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	200	215	212	223	227	267
		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	0.0813%	0.0883%	0.1085%	0.1673%	0.1884%	0.2559%
		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	$0	0	0	0	0	0
		--General Government	0	0	0	0	0	0
		Total*	$0	0	0	0	0	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$0	0	0	0	0	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		557	561	573	586	592	602

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	427,886		435,544	402,775	402,128
1.5B	FISCAL	Governmental Activities Liabilities	14,139		91,110	110,227	86,256
3.5A	SUMMARY	Business Type Activities Assets	425,737		429,864	432,721	456,389
3.5B		Business Type Activities Liabilties	87,117		84,667	92,624	99,985
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	114,861		96,361	68,111	67,973
11	TAX	Current collection of special tax districts	1,544
12	REVENUES	Prior years' levy collections	2,554		6,020	7,284	9,308
13		Penalties and interest			5,943	8,943	781
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax	22,937		20,083	20,396	22,682
17		1/2% Local government sales and use taxes (Article 40)	25,272		28,324	25,421	23,302
18		1/2% Local government sales and use taxes (Article 42)	25,181		28,236	25,355	23,231
18.5		1/2% Local government sales and use taxes (Article 44)	9,729		17,103	16,120	15,370
19		Licenses Privilege
19.1		Privilege - Occupational & business licensing & permit taxes					3,053
19.2		Privilege -- All other privileges and pemits				2,418
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV			9,004
23		Local occupancy tax
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	318,700
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				3,726
40	INTERGOV	Controlled substance tax
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues				5,696
42		Wireless Enhanced 911 Service Charges					6,971
43		Piped Natural Gas Charge Distribution	961
44		Utility franchise tax	18,233		5,071	14,331	18,810
45		Beer and Wine tax	2,519		2,648	2,614	2,665
46		Powell Bill	17,213		17,931	18,468	18,864
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	6
51		General Government
52		Public safety
53		Transportation - Streets
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
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
72	& FEES	Inspection fees			725
72.1		Amusements licensing and permit taxes
73		Other permits
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties
76		Airport
77		Fire protection charges
78		Solid waste	20,825		16,729	17,577
79		Ambulance and rescue squad charges
80		Cemeteries	900			560	1,410
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					2,264
86	UTILITY	Water and sewer charges	156,062		167,390	160,363	138,909
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	823		1,305	947	287
91		Special assessments
92		Private contribution and donations
93		Sales of materials and fixed assets	900
94		Sales of real property
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge
97		ABC profit distribution			733
98		Other miscellaneous revenues	1,447		1,742
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases
101		Other				1,258
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			690
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries	5,158		5,167	5,400	7,100
109B	GENERAL	Governing body - All other Direct			1,374		125
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	27,455		21,146	20,664	29,757
110B		Administration - All other Direct	11,468		29,242	56,815	34,785
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures					919
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	4,258		7,340	5,783	3,741
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	41,384		32,777	33,136	33,838
119B	SAFETY	Police and Communications - All other Direct	6,195		8,607	7,877	9,345
119C		Police and Communications - Construction	3,112
119D		Police and Communications - Land, Equipment and Existing Structures
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
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	34,105		33,150	22,255
128B		Streets and Highways - All other Direct	23,943		26,949	33,653	20,569
128C		Streets and Highways - Construction	4,128
128D		Streets and Highways - Land, Equipment and Existing Structures
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					2,397
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures
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	11,229		9,095	9,890	75,995
136B	MENTAL	Solid Waste - All other Direct	3,832		5,967	9,148	14,280
136C	PROTECTION	Solid Waste - Construction	2,534
136D		Solid Waste - Land, Equipment, and Existing Structures					7,750
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	853		452
138B		Cemeteries - All other Direct	503		952
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	315,944
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
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	8,462		6,223	59,537	27,672
158B		Water and Sewer - All other Direct	114,629		122,882	100,472	92,193
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures
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	3,519		3,814	4,069	5,592
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	8,922		6,287	14,656	24,160
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			788	900	2,397
166D		All Other - Debt Service Principal Payments			2,675	2,532	1,035
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit	1,467
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)			1,476	1,448	1,805
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	91,751		84,183	71,174	69,608
180	OTHER	Current Year Levy Motor Vehicles Only	17,807		18,356	12,439	10,101
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	4,663		3,056	4,148	9,725
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	2,732		6,168	2,991	2,011
183		Percentage of Taxes Collected - Current Year All Property	93.25	0.00	91.00	91.46	85.28	0.00
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	94.92	0.00	96.37	94.17	86.03	0.00
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	84.66	0.00	66.40	75.95	80.09	0.00
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	297,246
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	2,756		181,154	104,126	61,096
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	740,667		425,348	399,588	355,880
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in
194D		Amounts - Net Revenues per AFIR	740,667		425,348	399,588	355,880
		Calculated amount	740,667		425,348	399,588	355,880
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	633,100		326,363	388,235	395,455
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out
195D		Amounts Net Expenditures per AFIR	633,100		326,363	388,235	395,455
		Calculated amount	633,100		326,363	388,235	395,455
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Dianne Harrington
951		Title of Official	Finance Officer
952		Date Certified	01/00/0099		12/31/2007
953		Person to Contact	Larry E. Carpenter, CPA
954		Title of Person to Contact	CPA
955		Telephone Number	(252) 561-8292
956		Facsimile Number	(866) 250-8139

Go to top of page Key Ratios and Operations Statistics of Water and Sewer Systems for
Town of Lewiston-Woodville

	2009	2008	2007	2006	2005	2004

Population	557	561	573	586	592	602
Population Group	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999
Total Operating Revenues	$0	0	0	0	0	0
Total Operating Revenues Per Capita	$0	0	0	0	0	0
Group Weighted Average Revenues Per Capita	0	22	0	27	20	22
State Weighted Average Revenues Per Capita	2	20	12	15	16	3

% to Total Operating Revenues
Operating Expenses	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	119.28%	#DIV/0!	126.75%	109.45%	39.65%
State Weighted Average	287.00%	89.94%	84.21%	104.54%	119.75%	338.51%

Operating Margin	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	-19.28%	#DIV/0!	-26.75%	-9.45%	60.35%
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!	0.00%	#DIV/0!	-1.43%	7.36%	0.00%
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%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	692.85%	#DIV/0!	1067.60%	637.37%	2617.74%
State Weighted Average	968.20%	480.53%	1193.75%	778.98%	531.01%	2097.68%

Key Ratios and Cash Flow

Quick Ratio	2.94	2.27	2.11	0.92	0.56	0.60
Group Weighted Average	3.34	2.98	2.81	3.48	3.34	3.71
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	N/A	N/A	N/A
Group Weighted Average	38.8	#DIV/0!	#DIV/0!	95.9	#DIV/0!	22.5
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	0.0	0.0	0.0
Group Weighted Average	0.0	-100.2	-41.0	-143.6	-4.3	-42.0
State Weighted Average	-46.5	-344.5	-221.9	-343.5	-346.7	-208.8

Cash flow from Operations	$33,050	33,298	32,625	10,377	21,481	108,805

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.00	3.58	0.23	0.54	0.61	0.19
State Weighted Average	27.79	3.77	5.74	3.82	2.36	3.93

Debt per Capita	0	0	0	0	0	0
Group Weighted Average	0	176	73	248	141	69
State Weighted Average	754	535	335	660	675	266

Capital Expenditures:	2009	2008	2007	2006	2005	2004
	$0	0	0	0	0	0

	2003	2002	2001	2000
	$0	0	0	27,722

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


Operating Statistics

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

Number of Gallons of Water Processed (000) omitted	0	0	0	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	0	0	0	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	0	0	0	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	0	0	0	NA	NA	NA

Ratio of Water Billed to Water Processed				NA	NA	NA
Ratio of Sewage Billed to Sewage Processed				NA	NA	NA

Total Revenue from Water Sales	0	0	0	NA	NA	NA
Total Revenue from Sewage Sales	0	0	0	NA	NA	NA

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

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

Water Sales per thousand Gallons outside Municipal Limits				NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits				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 %	-3.47%	-2.27%	35.10%	48.89%	110.71%
Group average FBA %	105.10%	101.57%	100.30%	87.97%	103.50%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	105.10%	36.34%	37.00%

Municipal Population Group: No Electric 500 to 999

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2005 2006 2007 2008 2009

Municipality 85.28% 91.46% 91.00% 0.00% 93.25%

Pop. Group 95.90% 95.56% 96.02% 96.28% 96.93%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

Municipal Population Group: No Electric 500 to 999

	2005	2006	2007	2008	2009
Municipality	85.28%	91.46%	91.00%	0.00%	93.25%
Pop. Group	95.90%	95.56%	96.02%	96.28%	96.93%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

Municipal Population Group: No Electric 500 to 999

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2005 2006 2007 2008 2009

Municipality 0 0 0 0 0

Pop. Group 227 223 212 215 200

Statewide 505 495 478 456 455

Municipal Population Group: 500 to 999

	2005	2006	2007	2008	2009
Municipality	0	0	0	0	0
Pop. Group	227	223	212	215	200
Statewide	505	495	478	456	455

Municipal Population Group: 500 to 999

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2005 2006 2007 2008 2009

Property Tax $132 144 189 0 211

Utility 235 274 292 0 280

Sales Tax 142 148 163 0 150

Sales & Services 6 31 29 0 39

Intergovernmental 80 77 45 0 642

Debt Proceeds 0 0 0 0 0

Other Miscellaneous 6 8 24 0 8

Total $601 682 742 0 1,330

	2005	2006	2007	2009
Property Tax	$132	144	189	211
Utility	235	274	292	280
Sales Tax	142	148	163	150
Sales & Services	6	31	29	39
Intergovernmental	80	77	45	642
Debt Proceeds	0	0	0	0
Other Miscellaneous	6	8	24	8
Total	$601	682	742	1,330

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2009
2009

Category Revenue
Per Capita

Property Tax $117,415
$211

Water/Sewer 156,062
280

Electric 0
0

Other Utilities 0
0

Sales Tax 83,119
150

Sales & Services 21,725
39

Intergovernment 357,632
642

Debt Proceeds 0
0

Miscellaneous 4,714
8

Total $740,667
$1,330

Municipal Population Group: No Electric 500 to 999

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2009
2009

Category Expenditures
Per Capita

General Government $48,339
$87

Water/Sewer 123,091
221

Electric 0
0

Other Utilities 0
0

Debt Service 12,441
22

Transportation 62,176
112

Public Safety 50,691
91

Other 336,362
604

Total $633,100
$1,137

Municipal Population Group: No Electric 500 to 999

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $128,646
$231

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 9,774
18

Other Operating 494,680
888

Total $633,100
$1,137

Municipal Population Group: No Electric 500 to 999

Last Updated 6/11/2010 9:58:23 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$117,415	$211
Water/Sewer	156,062	280
Electric	0	0
Other Utilities	0	0
Sales Tax	83,119	150
Sales & Services	21,725	39
Intergovernment	357,632	642
Debt Proceeds	0	0
Miscellaneous	4,714	8
Total	$740,667	$1,330

Municipal Population Group: No Electric 500 to 999

North CarolinaDepartment of State TreasurerFinancial InformationTown of Lewiston-Woodville

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Lewiston-Woodville