North Carolina
Department of State Treasurer
Financial Information
Town of Long View



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 Catawba County Map Page

The AFIR report that was due 10/31/2011 has not been received as of 01/28/2012


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		201120102009200820072006

Revenues by Source







Property Tax$0 1,176,259 1,209,903 1,169,721 1,128,112 1,124,429


Utility - 1,874,384 1,837,331 1,917,986 1,869,647 1,788,218


Sales Tax - 905,383 966,743 1,048,220 989,239 965,347


Sales & Services - 112,929 110,892 109,487 110,485 100,590


Intergovernmental - 458,795 491,918 969,514 575,569 366,660


Debt Proceeds - 501,350 6,663 - - -


Other Miscellaneous - 23,204 65,937 149,981 176,980 176,216


Total$0 5,052,304 4,689,387 5,364,909 4,850,032 4,521,460










Expenditures by Function







Utility$0 1,644,159 1,630,647 2,183,307 1,589,537 1,730,598


Debt Service - 497,087 593,106 613,462 588,066 566,467


Transportation - 797,893 586,147 758,115 770,954 865,559


General Government - 564,164 605,058 542,161 831,493 586,584


Public Safety - 1,504,808 1,092,498 978,687 1,001,255 975,841


Other - 717,209 169,043 140,601 342,874 125,522


Total$0 5,725,320 4,676,499 5,216,333 5,124,179 4,850,571










Expenditures by Object







Salaries & Wages$0 2,128,021 2,072,745 1,702,002 1,717,080 1,883,924


Capital Outlay - 669,657 207,228 82,876 358,327 345,187


Other Operating + Debt Service - 2,927,642 2,396,526 3,431,455 3,048,772 2,621,460


Total$0 5,725,320 4,676,499 5,216,333 5,124,179 4,850,571



















Per Capita Revenues by Source







Property Tax$0 235 244 237 233 234


Utility - 375 370 389 386 373


Sales Tax - 180 196 213 204 201


Sales & Services - 23 22 22 23 21


Intergovernmental - 92 99 196 119 76


Debt Proceeds - 100 1 - - -


Other Miscellaneous - 5 13 30 37 37


Total$0 1,010 945 1,087 1,002 942










Per Capita Expenditures by Function







Utility$0 329 329 442 329 361


Debt Service - 99 120 124 122 118


Transportation - 160 118 154 159 180


General Government - 113 121 111 171 123


Public Safety - 301 220 198 207 203


Other - 143 34 28 71 26


Total$0 1,145 942 1,057 1,059 1,011










Per Capita Expenditures by Object







Salaries & Wages$0 425 418 345 355 393


Capital Outlay - 134 42 17 74 72


Other Operating - 586 482 695 630 546


Total$0 1,145 942 1,057 1,059 1,011










Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999


Number of Municipalites in Group 140 122 120 120 124 123


Average Population In Group 4,847 4,664 4,697 4,793 4,727 4,663


Town of Long View Population 4,880 5,002 4,963 4,935 4,838 4,798

Group Average Per Capita Revenues by Source







Property Tax 349 342346336310306


Utility 757 323315313317332


Sales Tax 124 125144160159152


Sales & Services 140 8582787671


Intergovernmental 262 198179175172159


Debt Proceeds 94 531521112428


Other Miscellaneous 149 120157179229189


Total 1,875 1,2461,3751,3521,2871,237










Group Average Per Capita Expenditures by Function







Utility 607 419414370332305


Debt Service 86 1031001029698


Transportation 98 9595110111112


General Government 173 179185169159156


Public Safety 321 323318318310280


Other 273 220219230235209


Total 1,558 1,3391,3311,2991,2431,160










Group Average Per Capita Expenditures by Object







Salaries & Wages 480 431429414405390


Capital Outlay 245 325317279252205


Other Operating 832 583585606584564


Total 1,557 1,3391,3311,2991,2411,159


















General Fund
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General Fund revenues$2,693,038 2,697,920 2,852,056 2,916,253 2,940,353 2,743,021

General Fund expenditures 2,709,710 3,259,227 2,722,442 2,731,268 3,226,330 2,867,007

Operating transfers in - - - - - -

Operating transfers out - - - - - -

Capital leases and installment purchase proceeds 50,700 75,000 473,380 - - 215,194

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses 34,028 (486,307) 602,994 184,985 (285,977) 91,208










Fund balance available (FBA):







In dollars$0 2,787,911 3,302,745 2,664,174 2,441,525 2,727,395


FBA as a % of GF Net Expenditures:







 Unit's FBA %0.0087.55146.8597.5475.67102.85


 Group weighted average FBA %89.1867.3970.2665.0764.3162.32


 State weighted average Non-Electric Group38.2138.7137.8936.6637.3937.38


 State weighted average FBA %38.2137.4737.0336.3536.5436.96

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$322,797 347,276 449,938 738,025 574,299 516,509


Quick ratio1.67 1.88 2.11 2.24 2.56 2.61


Net income78,770 (63,602)142,002 341,772 31,300 (298,074)


Cashflow from operations412,967 350,930 243,133 287,177 392,430 39,820


Depreciation & Amortization Expense345,968 345,582 336,527 309,854 300,997 316,248


























Cash, Investments and Financing
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Population at July 1st of the Previous Year4,8805,0024,9634,9354,8384,798


Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999


Cash &Investments$0 $3,074,495 $3,666,620 $3,309,657 $2,879,869 $3,023,779


Investment Earnings0 10,481 54,614 136,122 143,543 130,181


Tax Rate Equivalent0.00000.00360.01750.05110.04270.0407


Tax Rate Equivalent Group weighted average0.00310.00550.01300.02940.04370.0322


Tax Rate Equivalent Statewide weighted average0.01560.02470.01330.05240.09200.0573


Latest year of Revaluation 200720072007200720032003


January 1, Prior Year Assessed Valuation$289,989,904 289,793,821 311,717,437 266,592,281 335,901,573 320,127,543


Tax Rate0.40000.40000.40000.40000.40000.4000


Tax Rate Group weighted average0.29060.25520.26970.26690.31160.3191


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio100.0097.8597.94100.0094.5896.47


Assessment -to-Sales Ratio Group weighted average101.72102.8492.1790.9283.5191.52


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$289,989,904 296,161,289 318,273,879 266,592,281 355,150,743 331,841,550


EffectiveTax Rate0.40000.39140.39180.40000.37830.3859


Group weighted average Effective Tax Rate0.29560.26240.24860.24270.26020.2921


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected0.000092.620094.620094.950095.450095.5600


Percent Collected Group weighted average96.5395.4095.4195.8196.7096.72


Percent Collected Statewide97.5997.3697.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles0.0093.7095.9996.3696.8697.01


Percent Collected Excluding Motor Vehicles Group weighted average97.2997.4397.5598.0697.9998.08


Percent Collected Excluding Motor Vehicles Statewide weighted average98.3598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 0.0078.1378.1977.9280.2881.71


Percent Collected Motor Vehicles Only Group weighted average84.8385.6085.2385.7586.0486.22


Percent Collected Motor Vehicles Only Statewide weighted average 87.2886.3486.5586.7486.7186.80


Tax Uncollected0 149,960 134,340 128,373 129,063 134,852


Tax Rate Equivalent0.00000.05170.04310.04820.03840.0421


Dominant County: Catawba






Debt Information








Population Group2,500 to 4,9995,000 to 9,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,999


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 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 Group#N/A89 158 152 149 162


Total Per Capita Statewide#N/A449 455 456 478 495


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 Average#N/A0.0700%0.1078%0.1101%0.1223%0.1565%


 Total per Assessed Valuation Adjusted for Current Year Sales - Statewide#N/A0.4104%0.3909%0.4132%0.4706%0.5275%


Total Authorized but not Issued General Obligation Debt$0















Installment Sales Purchases and Lease Obligations







--Enterprise$0 382,901 425,797 467,007 0 0


--General Government0 0 0 0 0 0


Total*$0 382,901 425,797 467,007 0 0


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




Revenue Bond Debt $0 981,250 1,177,500 1,373,750 1,570,000 1,766,250


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes4,8805,0024,9634,9354,8384,798









1.5AFISCAL Governmental Activities Assets
6,159,7316,282,4815,811,0405,926,7316,153,212
1.5BSUMMARYGovernmental Activities Liabilities
727,952767,036540,866846,8681,087,138
3.5A
Business Type Activities Assets
10,039,95210,351,60810,584,1899,796,3539,895,753
3.5B
Business Type Activities Liabilties
1,521,2701,769,3242,143,9071,697,8431,828,543
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy
1,100,0471,139,5471,111,2171,081,9171,084,061
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections
60,26255,71449,96737,67131,386
13.0
Penalties and Interest
15,95014,6428,5378,5248,982
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax





16.0
1% Local Government Option Sales Tax
905,383966,7431,048,220989,239965,347
17.0
1/2% Local Government Option Sales Tax (40)





18.0
1/2% Local Government Option Sales Tax (42)





18.5
1/2% Local Government Option Sales Tax (44)





19.0
Privilege Licenses
12,72311,29810,67420,96119,621
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses


3,18512,47626,414
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety





31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection





34.0
Econ. & Phys. Dev. - Housing/Comm. Dev.





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax
69,48518,2299,21124,4263,967
41.0REVENUESTransitional Hold Harmless





42.0
Wireless Enhanced 911 Service Charges





42.1
Emergency Telephone Services Fund (ETSF) Revenues (Do not include interest)





42.2
ETSF Interest Income





43.0
Piped Natural Gas Charge Distribution





44.0
Utility Franchise Tax
216,942219,907226,690206,766163,345
45.0
Beer and Wine Tax
6,03018,85819,10718,54918,048
46.0
Powell Bill
140,463158,425173,745155,244158,358
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government
4,18854,05348,578148,552
52.0
Public Safety





53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection





56.0
Econ. & Phys. Dev. - Housing/Community Dev





57.0
Econ. & Phys. Dev. - All Other





58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government


469,985

63.0REVENUESPublic Safety
21,68722,44622,19822,03222,942
64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation





71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits
4,1423,5623,3664,7144,313
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties
100,36298,68097,29695,94687,427
76.0
Airport





77.0
Fire Protection Charges
2,4002,4002,4002,4002,400
78.0
Solid Waste





79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues
6,0256,2506,4257,4256,450
82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services





86.0UTILITYWater and Sewer Charges
1,874,3841,837,3311,917,9861,869,6471,788,218
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds
10,48154,614136,122143,543130,181
91.0
Special Assessments





92.0
Private Contributions and Donations

25


93.0
Sales of Materials and Fixed Assets





94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution





98.0
Other Miscellaneous Revenues
501,3506,663


99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other




27,049
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits





106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages
20,48022,26222,26217,74117,741
109BGENERALGoverning Body - Other Direct


5,230

109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages
374,010372,179335,541335,208375,487
110B
Administration - Other Direct
141,818171,698149,373273,525118,654
110C
Administration - Construction





110D
Administration - Purchase of P,P&E
21,77034,35720,967197,53366,188
111A
Elections - Salaries & Wages
4,490


3,458
111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages





112B
Finance - Other Direct





112C
Finance - Construction





112D
Finance - Purchase of P,P&E





113A
Taxes - Salaries & Wages





113B
Taxes - Other Direct





113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct





114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct





115C
Public Buildings - Construction





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





116A
Court Facilities - Salaries & Wages





116B
Court Facilities - Other Direct





116C
Court Facilities - Construction





116D
Court Facilities - Purchase of P,P&E





117A
Central Services - Salaries & Wages





117B
Central Services - Other Direct





117C
Central Services - Construction





117D
Central Services - Purchase of P,P&E





118A
Gen. Govt. All Other - Salaries & Wages





118B
Gen. Govt. All Other - Other Direct
1,5964,5628,7887,4865,056
118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages
627,920591,479551,003576,653537,615
119BSAFETYPolice & Comm - Traffic Control - Other Direct
52,25852,16345,92153,52149,999
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E
21,77021,46728,08932,25047,874
120A
Emergency Communications - Salaries & Wages





120B
Emergency Communications - Other Direct





120C
Emergency Communications - Construction





120D
Emergency Communications - Purchase of P,P&E





120B
Emergency Telephone Service Fund (ETSF) Expenditures - Operating





120C
ETSF Expenditures - Capital Construction





120D
ETSF Expenditures - Capital Purchases





121A
Emergency Mgmt - Salaries & Wages





121B
Emergency Mgmt - Other Direct





121C
Emergency Mgmt - Construction





121D
Emergency Mgmt - Purchase of P,P&E





122A
Fire - Salaries & Wages
278,315289,724244,691232,050229,600
122B
Fire - Other Direct
88,37478,20160,74566,45053,727
122C
Fire - Construction





122D
Fire - Purchase of P,P&E
404,88529,22314,8208,38019,991
123A
Inspectors - Salaries & Wages





123B
Inspectors - Other Direct





123C
Inspectors - Construction





123D
Inspectors - Purchase of P,P&E





124A
Rescue Units - Salaries & Wages





124B
Rescue Units - Other Direct





124C
Rescue Units - Construction





124D
Rescue Units - Purchase of P,P&E





125A
Animal Control - Salaries & Wages





125B
Animal Control - Other Direct





125C
Animal Control - Construction





125D
Animal Control - Purchase of P,P&E





126A
Pub. Safety All Other - Salaries & Wages





126B
Pub. Safety All Other - Other Direct





126C
Pub. Safety All Other - Construction





126D
Pub. Safety All Other - Purchase of P,P&E





127ATRANSPORTraffic Engineering - Salaries & Wages





127BTATIONTraffic Engineering - Other Direct





127C
Traffic Engineering - Construction





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





128A
Streets and Highways - Salaries & Wages
239,806198,789184,190136,027148,524
128B
Streets and Highways - Other Direct
135,034133,464140,282319,528144,448
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E
128,29367,440
70,483211,134
129A
Street Cleaning - Salaries & Wages





129B
Street Cleaning - Other Direct





129C
Street Cleaning - Construction





129D
Street Cleaning - Purchase of P,P&E





130A
Powell Bill - Salaries & Wages





130B
Powell Bill - Other Direct
206,41199,112342,067122,052260,685
130C
Powell Bill - Construction





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





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
88,34987,34291,576122,864100,768
135C
Transpor. All Other - Construction





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





136AENVIRONSolid Waste - Salaries & Wages





136BMENTALSolid Waste - Other Direct





136CPROTECTIONSolid Waste - Construction





136D
Solid Waste - Purchase of P,P&E





137A
Drainage & Watershed - Salaries & Wages





137B
Drainage & Watershed - Other Direct





137C
Drainage & Watershed - Construction





137D
Drainage & Watershed - Purchase of P,P&E





138A
Cemeteries - Salaries & Wages





138B
Cemeteries - Other Direct





138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E





139A
Environ. All Other - Salaries & Wages





139B
Environ. All Other - Other Direct





139C
Environ. All Other - Construction





139D
Environ. All Other - Purchase of P,P&E





140AECONOMICPlanning & Zoning - Salaries & Wages
38,78737,53157,12868,30768,096
140B& PHYSICALPlanning & Zoning - Other Direct
84,83573,06113,33835,98620,200
140CDEVELOPPlanning & Zoning - Construction





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





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct





141C
Economic Development - Construction





141D
Economic Development - Purchase of P,P&E





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct





142C
Community Development - Construction





142D
Community Development - Purchase of P,P&E





143A
Housing & Urban Renewal - Salaries & Wages





143B
Housing & Urban Renewal - Other Direct





143C
Housing & Urban Renewal - Construction





143D
Housing & Urban Renewal - Purchase of P,P&E





144A
Special Empl Programs - Salaries & Wages





144B
Special Empl Programs - Other Direct





144C
Special Empl Programs - Construction





144D
Special Empl Programs - Purchase of P,P&E





145A
Econ. Dev. All Other - Salaries & Wages





145B
Econ. Dev. All Other - Other Direct
494,400



145C
Econ. Dev. All Other - Construction





145D
Econ. Dev. All Other - Purchase of P,P&E





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - Other Direct





146C
Health - Construction





146D
Health - Purchase of P,P&E





147A
Mental Health - Salaries & Wages





147B
Mental Health - Other Direct





147C
Mental Health - Construction





147D
Mental Health - Purchase of P,P&E





148A
Social Services - Salaries & Wages





148B
Social Services - Other Direct





148C
Social Services - Construction





148D
Social Services - Purchase of P,P&E





149B
Hospital-City - Other Direct





150B
Hospital-Private - Other Direct





151A
Legal Aid - Salaries & Wages





151B
Legal Aid - Other Direct





151C
Legal Aid - Construction





151D
Legal Aid - Purchase of P,P&E





152A
Human Serv. All Other - Salaries & Wages





152B
Human Serv. All Other - Other Direct





152C
Human Serv. All Other - Construction





152D
Human Serv. All Other - Purchase of P,P&E





153ACULTURE Recreation & Parks - Salaries & Wages





153BRECREATIONRecreation & Parks - Other Direct
99,18758,45170,135238,58137,226
153C
Recreation & Parks - Construction





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





154A
Coliseum - Salaries & Wages





154B
Coliseum - Other Direct





154C
Coliseum - Construction





154D
Coliseum - Purchase of P,P&E





155A
Museums - Salaries & Wages





155B
Museums - Other Direct





155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





157A
Cult. & Recr. All Other - Salaries & Wages





157B
Cult. & Recr. All Other - Other Direct





157C
Cult. & Recr. All Other - Construction





157D
Cult. & Recr. All Other - Purchase of P,P&E





158AUTILITYWater & Sewer - Salaries & Wages
544,213560,781307,187351,094503,403
158B
Water & Sewer - Other Direct
1,007,0071,015,1251,857,1201,188,7621,227,195
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E
92,93954,74119,00049,681
159A
Electric Power - Salaries & Wages





159B
Electric Power - Other Direct





159C
Electric Power - Construction





159D
Electric Power - Purchase of P,P&E





160A
Natural Gas - Salaries & Wages





160B
Natural Gas - Other Direct





160C
Natural Gas - Construction





160D
Natural Gas - Purchase of P,P&E





161.1A
Storm Water - Salaries & Wages





161.1B
Storm Water - Other Direct





161.1C
Storm Water - Construction





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





161BDEBTWater & Sewer - Interest & Fees
71,87179,42279,25777,08056,716
161DSERVICEWater & Sewer - Principal
255,663243,988222,501199,281196,250
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
169,553269,69630,09945,50949,347
166D
All Other - Principal


281,605266,196264,154
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement
6,5926,5928,53012,63612,636
170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement
24,69423,64924,88819,31524,399
172B
Fringe Benefits Other





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





173BEXPENDMulti-Cnty Libr Dis,Cnty,Or Other - Item #





173C
Multi-Cnty Libr Dis,Cnty,Or Other - Amount





174A
Gen Gov Activities Shared W/ Cnty - Recipient





174B
Gen Gov Activities Shared W/ Cnty - Item #





174C
Gen Gov Activities Shared W/ Cnty - Amount





175A
Highways (Payments to State) - Recipient





175B
Highways (Payments to State) - Item No.





175C
Highways (Payments to State) - Amount





176A
Other - Intergovt. Expenditures - Recipient





176B
Other - Intergovt. Expenditures - Item #





176C
Other - Intergovt. Expenditures - Amount





177A
Other - Intergovt. Expenditures - Recipient





177B
Other - Intergovt. Expenditures - Item #





177C
Other - Intergovt. Expenditures - Amount





178A
Other - Intergovt. Expenditures - Recipient





178B
Other - Intergovt. Expenditures - Item #





178C
Other - Intergovt. Expenditures - Amount





179.0
Current year's levy -- Excluding motor vehicles.1,090,497.001,088,644.001,076,247.001,036,918.001,006,218.00
180.0
Current year's levy -- Motor vehicles (only).81,273.0090,689.0089,244.0096,553.00104,731.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh.68,687.0043,651.0039,129.0032,510.0030,121.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles
17,77719,77619,70219,04319,153
183.0DATAPercentage of Taxes Collected - All Property %0.0092.6294.6294.9595.4595.56
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%0.0093.7095.9996.3696.8697.01
185.0
Percentage of Taxes Collected - Motor Vehicles %0.0078.1378.1977.9280.2881.71
186.0
Ttl Amt Salaries/Wages for Construction





187A
Capital Reserve Schools - July 1, 2009





187B
Capital Reserve Schools - June 30, 2010





188A
Capital Reserve Hospitals - July 1, 2009





188B
Capital Reserve Hospitals - June 30, 2010





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





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





189CINVESTCash On Hand & in Bank - All Other
3,074,4953,666,6203,309,6572,879,8693,023,779
190A PARTAppropriations Made During FY - B(1) - B(7)





190B 8Expenditures Made During FY - B(1) - B(7)





191.0
Investment in Property - B(1) - B(4)





192.0
Amount Expended During FY - B(5) and B(7)





193.0
Amount of Tax Revenues Taken Into Account





194APART 9Amount - Total Revenues
5,052,3044,689,3875,364,9094,850,0324,548,509
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues
5,052,3044,689,3875,364,9094,850,0324,548,509


Calculated amount
5,052,3044,689,3875,364,9094,850,0324,548,509


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures
5,725,3204,676,4995,216,3335,124,1794,850,571
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures
5,725,3204,676,4995,216,3335,124,1794,850,571


Calculated amount
5,725,3204,676,4995,216,3335,124,1794,850,571


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



40
401BWater /Number of residential accounts billed Sewer



5,500
402ASewer Amount processed and/or purchased in units Water
23,23023,20022,730264
402BOperationsAmount processed and/or purchased in units Sewer
21,00020,99320,684250
403A
Total amount billed in units - Water
22,40022,25021,600248
403B
Total amount billed in units - Sewer
20,30020,13519,656212
404A
Of the total in 403A above how many units were Residential W
12,18012,15011,880185
404B
Of the total in 403B above how many units were Residential S



42
405A
Of the total in 403 above, how many units were Outside Muni W



14
405B
Of the total in 403 above, how many units were Outside Muni S



40
406A
Of the total in 405A above how many units were Residential W



13
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
954,000952,455877,380816,000
408A
Dollars related to 403A above
720,000718,520753,450756,000
408B
Dollars related to 403B above
498,000495,000482,559612,000
409A
Dollars related to 404A above
410,000407,560414,395529,200
409B
Dollars related to 404B above



138,720
410A
Dollars related to 405A above



52,920
410B
Dollars related to 405B above



130,560
411A
Dollars related to 406A above



45,360
411B
Dollars related to 406B above





412A
Dollars related to 407A above





412B
Dollars related to 407B above
2,3502,3002,300

421A
Number of residential accounts billed - Water
2,1452,1002,100

421B
Number of residential accounts billed - Sewer
300300300

422A
Number of non-residential & bulk accounts billed - Water
300300300

422B
Number of non-residential & bulk accounts billed - Sewer
22222
423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialJAMES R COZART

951.0
TitleFINANCE DIRECTOR

952.0
Date





953.0
ContactJAMES R COZART

954.0
TitleFINANCE DIRECTOR

955.0
Phone8283223921




956.0
Fax8283221567




957.0
E-Mail:

















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Key Ratios and Operations Statistics of Water and Sewer Systems for


Town of Long View













201120102009200820072006








Population
4,8805,0024,9634,9354,8384,798
Population Group
No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999
Total Operating Revenues
$1,856,0271,868,1261,826,9301,889,1091,869,6471,788,218
Total Operating Revenues Per Capita
$380373368383386373
Group Weighted Average Revenues Per Capita44261244235242255
State Weighted Average Revenues Per Capita20273252255255249








% to Total Operating Revenues






Operating Expenses
98.68%101.54%104.68%104.56%98.46%114.46%
Group Weighted Average
90.79%92.72%91.41%92.91%90.03%86.35%
State Weighted Average
92.57%83.23%87.16%84.09%80.04%79.35%








Operating Margin
1.32%-1.54%-4.68%-4.56%1.54%-14.46%
Group Weighted Average
9.21%7.28%8.59%7.09%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%1.69%1.70%1.04%1.49%1.56%
State Weighted Average
11.39%1.58%1.20%1.31%1.10%1.56%








Operating Transfers Out
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
25.10%3.09%9.31%3.10%2.59%1.83%
State Weighted Average
17.30%1.55%2.65%3.15%1.85%2.84%








Net Income before capital contributions
-1.80%-4.97%-8.16%-6.79%-1.14%-16.67%
Group Weighted Average
65.95%19.63%12.72%18.01%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
1.671.882.112.242.562.61
Group Weighted Average
3.652.973.213.123.253.67
State Weighted Average
3.943.212.822.962.912.83








Days Sales in Receivables
8.054.352.985.752.048.8
Group Weighted Average
29.259.463.654.755.355.7
State Weighted Average
13.057.958.556.661.659.8








Days Cash on Hand
63.355.273.2129.873.941.3
Group Weighted Average
-408.9424.6493.9540.8562.2488.8
State Weighted Average
-80.4613.4559.6588.2645.7570.9








Cash flow from Operations
$412,967350,930243,133287,177392,43039,820








Debt to Equity
0.150.170.200.220.200.16
Group Weighted Average
0.280.310.300.250.260.25
State Weighted Average
0.310.590.540.540.550.55








Debt per Capita
258288342378331327
Group Weighted Average
55384357309307288
State Weighted Average
34897784781761733








Capital Expenditures:
201120102009200820072006


$000000










2005200420032002



$168,362161,66664,682163,823









Capital Contributions: Excluded from income above
$112,23329,273291,120469,98552,6090
















Operating Statistics














Estimated population of the areas served Water00006,000NA
Estimated population of the areas served Sewer00005,500NA








Number of Gallons of Water Processed (000) omitted023,23023,20022,730264NA
Number of Gallons of Sewage Processed (000) omitted021,00020,99320,684250NA








Number of Gallons of Water Billed (000) omitted022,40022,25021,600248NA
Number of Gallons of Sewage Billed (000) omitted020,30020,13519,656212NA








Ratio of Water Billed to Water Processed
0.964270.959050.950290.93939NA
Ratio of Sewage Billed to Sewage Processed
0.966670.959130.950300.84800NA








Total Revenue from Water Sales00000NA
Total Revenue from Sewage Sales0720,000718,520753,450756,000NA








Water Revenue per 1000 gallons of Sales




0.00000NA
Sewage Revenue per 1000 gallons of Sales




137.45455NA








Group Average Sales per thousand Gallons Water$0.00721$146.64376$40.01634$1,510.62899$1,842.80047NA
Group Average Sales per thousand Gallons Sewage$0.00943$94.75591$48.91229$1,673.88245$2,249.50353NA








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








Residential Water Sales per thousand Gallons$0.0000040.8867040.7407440.619443,308.10811NA
Residential Sewage Sales per thousand Gallons$0.0000034.4508934.2919638.334413,551.67785NA








Water Sales per thousand Gallons outside Municipal Limits$0.00000


3,302.85714NA
Sewage Sales per thousand Gallons outside Municipal Limits$0.00000


3,780.00000NA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.000000.000000.00000NA
Total Sewage Sales per thousand gallons for Redistribution$0.000000.000000.000000.000000.00000NA



Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20072008200920102011
Unit's FBA %75.67%97.54%146.85%87.55%0.00%
Group average FBA %64.31%65.07%70.26%67.39%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 2,500 to 9,999

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Analysis of Property Tax

20062007200820092010
Municipality95.56%95.45%94.95%94.62%92.62%
Pop. Group96.72%96.70%95.81%95.41%95.40%
Statewide97.55%97.58%97.56%97.34%97.36%






Municipal Population Group: No Electric 2,500 to 9,999






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group14915215889#N/A
Statewide478456455449#N/A






Municipal Population Group: 5,000 to 9,999






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Analysis of Revenue

20062007200820092010
Property Tax$234233237244235
Utility373386389370375
Sales Tax201204213196180
Sales & Services2123222223
Intergovernmental761191969992
Debt Proceeds0001100
Other Miscellaneous373730135
Total$9421,0021,0879451,010

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Analysis of Revenue for Fiscal 2011











2010
2010
CategoryRevenue
Per Capita
Property Tax$1,176,259
$235
Water/Sewer0
0
Electric1,874,384
375
Other Utilities0
0
Sales Tax905,383
180
Sales & Services112,929
23
Intergovernment458,795
92
Debt Proceeds501,350
100
Miscellaneous23,204
5
Total$5,052,304
$1,010





Municipal Population Group: No Electric 2,500 to 9,999





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Analysis of Expenditures by Function for Fiscal 2011











2010
2010
CategoryExpenditures
Per Capita
General Government$564,164
$113
Water/Sewer0
0
Electric1,644,159
329
Other Utilities0
0
Debt Service497,087
99
Transportation797,893
160
Public Safety1,504,808
301
Other717,209
143
Total$5,725,320
$1,145





Municipal Population Group: No Electric 2,500 to 9,999





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Analysis of Expenditures by Object for Fiscal 2011






2010
2010
CategoryExpenditures
Per Capita
Salaries & Wages$2,128,021
$425
Water/Sewer Capital0
0
Electric Capital92,939
19
Other Capital576,718
115
Other Operating2,927,642
586
Total$5,725,320
$1,145





Municipal Population Group: No Electric 2,500 to 9,999





Last Updated 1/31/2012 4:17:53 PM