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

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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	$1,209,903	1,169,721	1,128,112	1,124,429	1,143,017	1,157,481
		Utility	1,837,331	1,917,986	1,869,647	1,788,218	1,817,403	1,497,040
		Sales Tax	966,743	1,048,220	989,239	965,347	951,773	863,585
		Sales & Services	107,330	106,121	105,771	96,277	84,413	90,254
		Intergovernmental	491,918	969,514	575,569	366,660	431,978	453,669
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	76,162	153,347	181,694	207,578	174,700	99,873
		Total	$4,689,387	5,364,909	4,850,032	4,548,509	4,603,284	4,161,902

	Expenditures by Function
		Utility	$1,630,647	2,183,307	1,589,537	1,730,598	1,444,167	1,448,984
		Debt Service	593,106	613,462	588,066	566,467	564,420	595,668
		Transportation	586,147	758,115	770,954	865,559	669,091	745,676
		General Government	605,058	542,161	831,493	586,584	340,296	288,103
		Public Safety	1,092,498	978,687	1,001,255	975,841	1,205,349	1,094,522
		Other	169,043	140,601	342,874	125,522	121,442	72,478
		Total	$4,676,499	5,216,333	5,124,179	4,850,571	4,344,765	4,245,431

	Expenditures by Object
		Salaries & Wages	$2,072,745	1,702,002	1,717,080	1,883,924	1,925,201	1,640,029
		Capital Outlay	207,228	82,876	358,327	345,187	283,562	394,523
		Other Operating + Debt Service	2,396,526	3,431,455	3,048,772	2,621,460	2,136,002	2,210,879
		Total	$4,676,499	5,216,333	5,124,179	4,850,571	4,344,765	4,245,431


	Per Capita Revenues by Source
		Property Tax	$244	237	233	234	239	242
		Utility	370	389	386	373	380	313
		Sales Tax	195	212	204	202	199	180
		Sales & Services	22	22	22	20	18	19
		Intergovernmental	99	196	119	76	90	95
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	15	31	38	43	36	21
		Total	$945	1,087	1,002	948	962	870

	Per Capita Expenditures by Function
		Utility	$329	442	329	361	302	303
		Debt Service	120	124	122	118	118	124
		Transportation	118	154	159	180	140	156
		General Government	121	111	171	123	71	60
		Public Safety	220	198	207	203	252	229
		Other	34	28	71	26	25	15
		Total	$942	1,057	1,059	1,011	908	887

	Per Capita Expenditures by Object
		Salaries & Wages	$418	345	355	393	402	343
		Capital Outlay	42	17	74	72	59	82
		Other Operating	482	695	630	546	447	462
		Total	$942	1,057	1,059	1,011	908	887

	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
		Number of Municipalites in Group	119	117	120	119	116	114
		Average Population In Group	4,614	4,782	4,848	4,820	4,759	4,871
		Town of Long View Population	4,963	4,935	4,838	4,798	4,787	4,786
	Group Average Per Capita Revenues by Source
		Property Tax	345	342	312	306	296	284
		Utility	313	319	316	326	307	292
		Sales Tax	140	162	158	154	146	140
		Sales & Services	86	82	79	74	70	68
		Intergovernmental	184	184	176	160	165	184
		Debt Proceeds	212	176	109	95	65	77
		Other Miscellaneous	105	127	161	126	110	97
		Total	1,385	1,392	1,311	1,241	1,159	1,142

	Group Average Per Capita Expenditures by Function
		Utility	415	381	334	305	290	305
		Debt Service	101	105	97	98	101	104
		Transportation	95	113	112	112	105	100
		General Government	185	172	160	156	154	159
		Public Safety	317	325	312	280	268	261
		Other	218	235	237	209	218	199
		Total	1,331	1,331	1,252	1,160	1,136	1,128

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	430	425	408	390	385	359
		Capital Outlay	320	287	254	205	179	208
		Other Operating	581	619	590	565	572	561
		Total	1,331	1,331	1,252	1,160	1,136	1,128


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$2,852,056	2,916,253	2,940,353	2,743,021	2,768,395	2,650,444
	General Fund expenditures		2,722,442	2,731,268	3,226,330	2,867,007	2,601,561	2,490,172
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		-	-	-	-	-	-
	Capital leases and installment purchase proceeds		473,380	-	-	215,194	-	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		602,994	184,985	(285,977)	91,208	166,834	160,272

	Fund balance available (FBA):
		In dollars	$3,302,745	2,664,174	2,441,525	2,727,395	2,614,279	2,498,483
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	146.85	97.54	75.67	102.85	100.49	100.33
		Group weighted average FBA %	70.08	65.07	64.31	62.32	62.21	61.38
		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	$449,938	738,025	574,299	516,509	695,255	295,634
		Quick ratio	2.11	2.24	2.56	2.61	2.16	1.95
		Net income	142,002	341,772	31,300	(298,074)	178,422	(166,243)
		Cashflow from operations	243,133	287,177	392,430	39,820	364,343	358,617
		Depreciation & Amortization Expense	336,527	309,854	300,997	316,248	318,275	322,323



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

		Population at July 1st of the Previous Year	4,963	4,935	4,838	4,798	4,787	4,786
		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
		Cash &Investments	$3,666,620	3,309,657	2,879,869	3,023,779	3,112,756	3,108,683
		Investment Earnings	54,614	136,122	143,543	130,181	71,825	35,267
		Tax Rate Equivalent	0.0175	0.0511	0.0427	0.0407	0.0252	0.0120
		Tax Rate Equivalent Group weighted average	0.0129	0.0296	0.0439	0.0322	0.0212	0.0115
		Tax Rate Equivalent Statewide weighted average	0.0133	0.0524	0.0920	0.0573	0.0415	0.0340
		Latest year of Revaluation		2007	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	$311,717,437	266,592,281	335,901,573	320,127,543	284,743,362	294,734,422
		Tax Rate	0.4000	0.4000	0.4000	0.4000	0.4000	0.4000
		Tax Rate Group weighted average	0.2710	0.2682	0.3126	0.3191	0.3626	0.3759
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	97.94	100.00	94.58	96.47	99.30	99.65
		Assessment -to-Sales Ratio Group weighted average	92.21	90.92	83.47	91.52	85.31	89.22
		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	$318,273,879	266,592,281	355,150,743	331,841,550	286,750,616	295,769,616
		EffectiveTax Rate	0.3918	0.4000	0.3783	0.3859	0.3972	0.3986
		Group weighted average Effective Tax Rate	0.2499	0.2438	0.2610	0.2921	0.3093	0.3354
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	94.62	94.95	95.45	95.56	96.46	94.70
		Percent Collected Group weighted average	97.20	96.72	96.76	96.72	96.85	96.72
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	95.99	96.36	96.86	97.01	97.99	96.18
		Percent Collected Excluding Motor Vehicles Group weighted average	97.55	98.08	98.00	98.08	97.96	98.15
		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	78.19	77.92	80.28	81.71	80.72	80.93
		Percent Collected Motor Vehicles Only Group weighted average	85.15	85.75	86.04	86.22	85.87	85.65
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	19,871	58,831	51,553	49,274	41,158	62,140
		Tax Rate Equivalent	0.0064	0.0221	0.0153	0.0154	0.0145	0.0211
		Dominant County: Catawba
	Debt Information
		Population Group	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 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 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	158	152	149	162	162	159
		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	0.1078%	0.1101%	0.1223%	0.1565%	0.1724%	0.1878%
		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	$425,797	467,007	0	0	0	0
		--General Government	0	0	0	0	0	0
		Total*	$425,797	467,007	0	0	0	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$1,177,500	1,373,750	1,570,000	1,766,250	1,962,500	2,158,750


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		4,963	4,935	4,838	4,798	4,787	4,786

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	6,282,481	5,811,040	5,926,731	6,153,212	5,970,573	5,968,196
1.5B	FISCAL	Governmental Activities Liabilities	767,036	540,866	846,868	1,087,138	1,133,217	1,420,349
3.5A	SUMMARY	Business Type Activities Assets	10,351,608	10,584,189	9,796,353	9,895,753	10,400,318	10,460,153
3.5B		Business Type Activities Liabilties	1,769,324	2,143,907	1,697,843	1,828,543	2,035,034	2,273,291
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	1,139,547	1,111,217	1,081,917	1,084,061	1,099,217	1,077,577
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	55,714	49,967	37,671	31,386	37,620	73,017
13		Penalties and interest	14,642	8,537	8,524	8,982	6,180	6,887
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax	966,743	1,048,220	989,239	965,347	951,773	863,585
17		1/2% Local government sales and use taxes (Article 40)
18		1/2% Local government sales and use taxes (Article 42)
18.5		1/2% Local government sales and use taxes (Article 44)
19		Licenses Privilege						9,668
19.1		Privilege - Occupational & business licensing & permit taxes	11,298	10,674	20,961	19,621	9,900
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV		3,185	12,476	26,414	42,359	23,669
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
35		All Other
36		Human services: Health, mental health, hospitals
37		All other
38		Culture and recreation
39	STATE	State Payment in Lieu of Taxes
40	INTERGOV	Controlled substance tax	18,229	9,211	24,426	3,967	42,978	78,331
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	219,907	226,690	206,766	163,345	187,521	185,998
45		Beer and Wine tax	18,858	19,107	18,549	18,048	18,055	17,608
46		Powell Bill	158,425	173,745	155,244	158,358	159,701	147,302
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees
51		General Government	54,053	48,578	148,552
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		469,985
63	REVENUES	Public safety	22,446	22,198	22,032	22,942	23,723	24,430
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
72.1		Amusements licensing and permit taxes
73		Other permits	3,562	3,366	4,714	4,313	4,017	4,636
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties	98,680	97,296	95,946	87,427	73,218	79,604
76		Airport
77		Fire protection charges	2,400	2,400	2,400	2,400	2,400	2,400
78		Solid waste
79		Ambulance and rescue squad charges
80		Cemeteries
81		Recreation service revenues	6,250	6,425	7,425	6,450	8,795	8,250
82		Library service revenues
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services
86	UTILITY	Water and sewer charges	1,837,331	1,917,986	1,869,647	1,788,218	1,817,403	1,497,040
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	54,614	136,122	143,543	130,181	71,825	35,267
91		Special assessments
92		Private contribution and donations	25
93		Sales of materials and fixed assets						12,852
94		Sales of real property
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge
97		ABC profit distribution
98		Other miscellaneous revenues	6,663					13,781
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases
101		Other				27,049	46,599
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
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries	22,262	22,262	17,741	17,741	17,841	17,837
109B	GENERAL	Governing body - All other Direct		5,230				2,903
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	372,179	335,541	335,208	375,487	167,018	72,702
110B		Administration - All other Direct	171,698	149,373	273,525	118,654	147,857	189,065
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures	34,357	20,967	197,533	66,188
111A		Elections (cost of) - Salaries				3,458
111B		Elections (cost of) - All other Direct
111C		Elections (cost of) - Construction
111D		Elections (cost of) - Land, Equipment and Existing Structures
112A		Finance - Salaries
112B		Finance - All other Direct
112C		Finance - Construction
112D		Finance - Land, Equipment. and Existing Structures
113A		Taxes - Salaries
113B		Taxes - All other Direct
113C		Taxes - Construction
113D		Taxes - Land, Equipment, and Existing Structures
114A		Legal - Salaries
114B		Legal - All other Direct
114C		Legal - Construction
114D		Legal - Land, Equipment, and Existing Structures
115A		Public Buildings - Salaries
115B		Public Buildings - All other Direct
115C		Public Buildings - Construction
115D		Public Buildings - Land, Equipment, and Existing Structures
116A		Court Facilities - Salaries
116B		Court Facilities - All other Direct
116C		Court Facilities - Construction
116D		Court Facilities - Land, Equipment, and Existing Structures
117A		Central Facilites - Salaries
117B		Central Facilities - All other Direct
117C		Central Facilites - Construction
117D		Central Facilites - Land, Equipment, and Existing Structures
118A		General Government All Other - Salaries
118B		General Government All Other - All other Direct	4,562	8,788	7,486	5,056	7,028	5,596
118C		General Government All Other - Construction
118D		General Government All Other - Land, Equipment, and Existing Structures					552
119A	PUBLIC	Police and Communications - Salaries	591,479	551,003	576,653	537,615	646,775	578,781
119B	SAFETY	Police and Communications - All other Direct	52,163	45,921	53,521	49,999	59,739	44,097
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures	21,467	28,089	32,250	47,874	74,378	48,507
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	289,724	244,691	232,050	229,600	283,521	241,709
122B		Fire - All other Direct	78,201	60,745	66,450	53,727	62,937	78,211
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures	29,223	14,820	8,380	19,991	40,270	66,919
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	198,789	184,190	136,027	148,524	218,780	185,479
128B		Streets and Highways - All other Direct	133,464	140,282	319,528	144,448	153,416	308,815
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures	67,440		70,483	211,134		2,195
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						12,280
130B		State Street Aid Allocation - Powell Bill - All other Direct	99,112	342,067	122,052	260,685	213,256	39,305
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures						115,236
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	87,342	91,576	122,864	100,768	83,639	82,366
135C		Transportation - All Other - Construction
135D		Transportation - All Other - Land, Equipment, and Existing Structures
136A	ENVIRON	Solid Waste - Salaries
136B	MENTAL	Solid Waste - All other Direct
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures
137A		Drainage and Watershed - Salaries
137B		Drainage and Watershed - All other Direct
137C		Drainage and Watershed - Construction
137D		Drainage and Watershed - Land, Equipment, and Existing Structures
138A		Cemeteries - Salaries
138B		Cemeteries - All other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures
139A		Environmental Protection - All Other - Salaries
139B		Environmental Protection - All Other - All other Direct
139C		Environmental Protection - All Other - Construction
139D		Environmental Protection All Other - Land, Equipment, and Existing Structures
140A	ECONOMIC	Planning and Zoning - Salaries	37,531	57,128	68,307	68,096	87,786	30,642
140B	& PHYSICAL	Planning and Zoning - All other Direct	73,061	13,338	35,986	20,200	10,017	21,943
140C	DEVELOP	Planning and Zoning - Construction
140D		Planning and Zoning - Land, Equipment, and Existing Structures
141A		Economic Development - Salaries
141B		Economic Development - All other Direct
141C		Economic Development - Construction
141D		Economic Development - Land, Equipment, and Existing Structures
142A		Community Development - Salaries
142B		Community Development - All other Direct
142C		Community Development - Construction
142D		Community Development - Land, Equipment, and Existing Structures
143A		Housing and Urban Renewal - Salaries
143B		Housing and Urban Renewal - All other Direct
143C		Housing and Urban Renewal - Construction
143D		Housing and Urban Renewal - Land, Equipment, and Existing Structures
144A		Special Employment Programs (JTPA) - Salaries
144B		Special Employment Programs (JTPA) - All other Direct
144C		Special Employment Programs (JTPA) - Construction
144D		Special Employment Programs (JTPA) - Land, Equipment, and Existing Structures
145A		Economic and Physical Development - All Other - Salaries [A]
145B		Economic and Physical Development - All Other - All other Direct
145C		Economic and Physical Development - All Other - Construction
145D		Economic and Physical Development - All Other - Land, Equipment, and Existing Structures
146A	HUMAN	Health - Salaries
146B	SERVICES	Health - All other Direct
146C		Health - Construction
146D		Health - Land, Equipment, and Existing Structures
147A		Mental Health - Salaries
147B		Mental Health - All other Direct
147C		Mental Health - Construction
147D		Mental Health - Land, Equipment, and Existing Structures
148A		Social Services - Salaries
148B		Social Services - All other Direct
148C		Social Services - Construction
148D		Social Services - Land, Equipment, and Existing Structures
149B		Subsidies Paid: Hospitals - City Owned - All other Direct
150B		Subsidies Paid: Hospitals - Private Owned - All other Direct
151A		Other Human Services: Legal Aid - Salaries
151B		Other Human Services: Legal Aid - All other Direct
151C		Other Human Services: Legal Aid - Construction
151D		Other Human Services: Legal Aid - Land, Equipment, and Existing Structures
152A		Human Services - All Other - Salaries
152B		Human Services - All Other - All other Direct
152C		Human Services - All Other - Construction
152D		Human Services - All Other - Land, Equipment, and Existing Structures
153A	CULTURE	Recreation and Parks - Salaries
153B	RECREATION	Recreation and Parks - All other Direct	58,451	70,135	238,581	37,226	23,639	19,893
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	560,781	307,187	351,094	503,403	503,480	500,599
158B		Water and Sewer - All other Direct	1,015,125	1,857,120	1,188,762	1,227,195	772,325	786,719
158C		Water and Sewer - Construction						147,145
158D		Water and Sewer - Land, Equipment, and Existing Structures	54,741	19,000	49,681		168,362	14,521
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	79,422	79,257	77,080	56,716	62,387	68,060
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	243,988	222,501	199,281	196,250	212,639	238,215
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	269,696	30,099	45,509	49,347	55,661	65,389
166D		All Other - Debt Service Principal Payments		281,605	266,196	264,154	233,733	224,004
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit
168B	FRINGE	Fringe Benefits Unallocated - (B)
169B		Separation Allowance - Law Enforcement Officers -(B)	6,592	8,530	12,636	12,636	13,660	13,660
170B		Separation Allowance - Other Employees - (B)
171B		Supplemental Retirement Income Plan for Law Enforcement Officers - (B)	23,649	24,888	19,315	24,399	24,069	22,638
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	1,088,644	1,076,247	1,036,918	1,006,218	1,058,560	1,058,560
180	OTHER	Current Year Levy Motor Vehicles Only	90,689	89,244	96,553	104,731	103,235	114,020
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	43,651	39,129	32,510	30,121	21,251	40,394
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	19,776	19,702	19,043	19,153	19,907	21,746
183		Percentage of Taxes Collected - Current Year All Property	94.62	94.95	95.45	95.56	96.46	94.70
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	95.99	96.36	96.86	97.01	97.99	96.18
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	78.19	77.92	80.28	81.71	80.72	80.93
186		Total Amount of Expenditures for Salaries and Wages to Unit's Own Personnal
187A		Capital Reserve or Available Funds - Schools - July 1, Previous Year
187B		Capital Reserve or Available Funds - Schools - June 30, Current Year
188A		Capital Reserve or Available Funds - Hospitals - July 1, Previous Year
188B		Capital Reserve or Available Funds - Hospitals - June 30, Current Year
189A	PART 7	Cash on Hand and in Bank, and Securities - Held in Debt Service Fund
189B	CASH &	Cash on Hand and in Bank, and Securities - Construction Bond Fund - Unexpended bond proceeds
189C	INVEST	Cash on Hand and in Bank, and Securities - All Other	3,666,620	3,309,657	2,879,869	3,023,779	3,112,756	3,108,683
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	4,689,387	5,364,909	4,850,032	4,548,509	4,603,284	4,161,902
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in
194D		Amounts - Net Revenues per AFIR	4,689,387	5,364,909	4,850,032	4,548,509	4,603,284	4,161,902
		Calculated amount	4,689,387	5,364,909	4,850,032	4,548,509	4,603,284	4,161,902
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	4,676,499	5,216,333	5,124,179	4,850,571	4,344,765	4,245,431
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out
195D		Amounts Net Expenditures per AFIR	4,676,499	5,216,333	5,124,179	4,850,571	4,344,765	4,245,431
		Calculated amount	4,676,499	5,216,333	5,124,179	4,850,571	4,344,765	4,245,431
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	James R. Cozart
951		Title of Official	Finance Director
952		Date Certified	01/22/2010	01/21/2009	10/31/2007
953		Person to Contact	James R. Cozart
954		Title of Person to Contact	Finance Director
955		Telephone Number	(828) 322-3921
956		Facsimile Number	(828) 322-1567

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

	2009	2008	2007	2006	2005	2004

Population	4,963	4,935	4,838	4,798	4,787	4,786
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	$0	0	0	0	0	0
Total Operating Revenues Per Capita	$0	0	0	0	0	0
Group Weighted Average Revenues Per Capita	0	27	0	14	6	9
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!	71.48%	#DIV/0!	135.40%	131.80%	154.69%
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!	28.52%	#DIV/0!	-35.40%	-31.80%	-54.69%
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!	4.51%	#DIV/0!	-2.87%	-57.18%	24.81%
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!	296.26%	#DIV/0!	577.57%	1261.79%	829.88%
State Weighted Average	968.20%	480.53%	1193.75%	778.98%	531.01%	2097.68%

Key Ratios and Cash Flow

Quick Ratio	2.11	2.24	2.56	2.61	2.16	1.95
Group Weighted Average	3.20	3.12	3.26	3.67	3.54	4.02
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	0.0
Group Weighted Average	#DIV/0!	54.1	#DIV/0!	60.6	119.9	110.9
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	-5.2	-334.0	-25.4	-158.6	-68.6	-170.4
State Weighted Average	-46.5	-344.5	-221.9	-343.5	-346.7	-208.8

Cash flow from Operations	$243,133	287,177	392,430	39,820	364,343	358,617

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.49	0.49	#DIV/0!	0.96	0.56	1.19
State Weighted Average	27.79	3.77	5.74	3.82	2.36	3.93

Debt per Capita	0	0	0	0	369	0
Group Weighted Average	31	86	84	165	92	107
State Weighted Average	754	535	335	660	675	266

Capital Expenditures:	2009	2008	2007	2006	2005	2004
	$54,741	19,000	49,681	0	168,362	161,666

	2003	2002	2001	2000
	$64,682	163,823	285,250	59,315

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


Operating Statistics

Estimated population of the areas served Water	0	0	6,000	NA	NA	NA
Estimated population of the areas served Sewer	0	0	5,500	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	23,200	22,730	264	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	20,993	20,684	250	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	22,250	21,600	248	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	20,135	19,656	212	NA	NA	NA

Ratio of Water Billed to Water Processed	0.95905	0.95029	0.93939	NA	NA	NA
Ratio of Sewage Billed to Sewage Processed	0.95913	0.95030	0.84800	NA	NA	NA

Total Revenue from Water Sales	952,455	877,380	816,000	NA	NA	NA
Total Revenue from Sewage Sales	718,520	753,450	756,000	NA	NA	NA

Water Revenue per 1000 gallons of Sales			136.00000	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales			137.45455	NA	NA	NA

Group Average Sales per thousand Gallons Water	$40.43905	$1,510.62899	$1,842.80047	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$34.24740	$1,202.09823	$1,724.69791	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	$40.74074	40.61944	3,308.10811	NA	NA	NA
Residential Sewage Sales per thousand Gallons	$34.29196	38.33441	3,551.67785	NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits			3,302.85714	NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits			3,780.00000	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 %	100.49%	102.85%	75.67%	97.54%	146.85%
Group average FBA %	62.21%	62.32%	64.31%	65.07%	70.08%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	62.21%	36.34%	37.00%

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

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2005 2006 2007 2008 2009

Municipality 96.46% 95.56% 95.45% 94.95% 94.62%

Pop. Group 96.85% 96.72% 96.76% 96.72% 97.20%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

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

	2005	2006	2007	2008	2009
Municipality	96.46%	95.56%	95.45%	94.95%	94.62%
Pop. Group	96.85%	96.72%	96.76%	96.72%	97.20%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

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

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2005 2006 2007 2008 2009

Municipality 0 0 0 0 0

Pop. Group 162 162 149 152 158

Statewide 505 495 478 456 455

Municipal Population Group: 2,500 to 4,999

	2005	2006	2007	2008	2009
Municipality	0	0	0	0	0
Pop. Group	162	162	149	152	158
Statewide	505	495	478	456	455

Municipal Population Group: 2,500 to 4,999

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2005 2006 2007 2008 2009

Property Tax $239 234 233 237 244

Utility 380 373 386 389 370

Sales Tax 199 202 204 212 195

Sales & Services 18 20 22 22 22

Intergovernmental 90 76 119 196 99

Debt Proceeds 0 0 0 0 0

Other Miscellaneous 36 43 38 31 15

Total $962 948 1,002 1,087 945

	2005	2006	2007	2008	2009
Property Tax	$239	234	233	237	244
Utility	380	373	386	389	370
Sales Tax	199	202	204	212	195
Sales & Services	18	20	22	22	22
Intergovernmental	90	76	119	196	99
Debt Proceeds	0	0	0	0	0
Other Miscellaneous	36	43	38	31	15
Total	$962	948	1,002	1,087	945

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2009
2009

Category Revenue
Per Capita

Property Tax $1,209,903
$244

Water/Sewer 1,837,331
370

Electric 0
0

Other Utilities 0
0

Sales Tax 966,743
195

Sales & Services 107,330
22

Intergovernment 491,918
99

Debt Proceeds 0
0

Miscellaneous 76,162
15

Total $4,689,387
$945

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

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2009
2009

Category Expenditures
Per Capita

General Government $605,058
$121

Water/Sewer 1,630,647
329

Electric 0
0

Other Utilities 0
0

Debt Service 593,106
120

Transportation 586,147
118

Public Safety 1,092,498
220

Other 169,043
34

Total $4,676,499
$942

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

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $2,072,745
$418

Water/Sewer Capital 54,741
11

Electric Capital 0
0

Other Capital 152,487
31

Other Operating 2,396,526
482

Total $4,676,499
$942

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

Last Updated 6/11/2010 10:00:01 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$1,209,903	$244
Water/Sewer	1,837,331	370
Electric	0	0
Other Utilities	0	0
Sales Tax	966,743	195
Sales & Services	107,330	22
Intergovernment	491,918	99
Debt Proceeds	0	0
Miscellaneous	76,162	15
Total	$4,689,387	$945

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Long View

Financial Graphs and Comparisons

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