North Carolina
Department of State Treasurer
Financial Information
Town of Maiden

Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Electric System Information | Financial Graphs and Comparisons
Download Excel 97 Version of Financial Summary

Institute of Government North Carolina Cities Web Site

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Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year

Municipality Revenues and Expenditures Financial Profile Go to top of page			2008	2007	2006	2005	2004	2003
	Revenues by Source
		Property Tax	$1,440,638	1,422,403	1,289,677	1,233,943	1,140,306	1,148,960
		Utility	7,641,250	7,104,134	6,618,210	6,207,988	6,413,905	6,643,568
		Sales Tax	758,576	791,155	671,961	590,666	591,475	520,042
		Sales & Services	273,341	257,367	161,537	158,326	99,705	70,430
		Intergovernmental	495,848	520,709	481,490	464,946	480,402	795,977
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	259,042	269,634	187,664	110,775	722,767	582,050
		Total	$10,868,695	10,365,402	9,410,539	8,766,644	9,448,560	9,761,027

	Expenditures by Function
		Utility	$6,876,571	6,220,970	6,267,080	6,459,313	6,451,356	6,546,154
		Debt Service	15,988	17,331	15,664	-	24,925	77,810
		Transportation	396,011	329,651	421,421	560,261	483,979	485,865
		General Government	543,958	528,361	571,061	522,400	519,959	886,930
		Public Safety	1,452,284	1,013,155	1,094,747	1,071,611	1,635,920	1,171,001
		Other	643,161	740,955	642,758	602,442	593,437	747,540
		Total	$9,927,973	8,850,423	9,012,731	9,216,027	9,709,576	9,915,300

	Expenditures by Object
		Salaries & Wages	$1,582,631	1,495,102	1,849,590	1,895,761	1,904,574	1,809,603
		Capital Outlay	761,340	48,209	218,752	395,780	1,262,282	855,640
		Other Operating + Debt Service	7,584,002	7,307,112	6,944,389	6,924,486	6,542,720	7,250,057
		Total	$9,927,973	8,850,423	9,012,731	9,216,027	9,709,576	9,915,300


	Per Capita Revenues by Source
		Property Tax	$423	422	385	376	348	351
		Utility	2,243	2,110	1,977	1,890	1,956	2,032
		Sales Tax	223	236	202	179	181	160
		Sales & Services	80	76	48	48	30	22
		Intergovernmental	146	155	144	142	147	243
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	76	80	56	34	220	178
		Total	$3,191	3,079	2,812	2,669	2,882	2,986

	Per Capita Expenditures by Function
		Utility	$2,019	1,848	1,872	1,966	1,967	2,002
		Debt Service	5	5	5	-	8	24
		Transportation	116	98	126	171	148	149
		General Government	160	157	171	159	158	271
		Public Safety	426	301	327	326	499	358
		Other	189	220	192	183	181	229
		Total	$2,915	2,629	2,693	2,805	2,961	3,033

	Per Capita Expenditures by Object
		Salaries & Wages	$465	444	553	577	581	554
		Capital Outlay	224	14	65	120	385	262
		Other Operating	2,226	2,171	2,075	2,108	1,995	2,217
		Total	$2,915	2,629	2,693	2,805	2,961	3,033

	Population Group		Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999
		Number of Municipalites in Group	21	20	20	20	19	20
		Average Population In Group	5,139	5,149	5,074	4,832	4,875	5,080
		Town of Maiden Population	3,406	3,367	3,347	3,285	3,279	3,269
	Group Average Per Capita Revenues by Source
		Property Tax	280	301	285	282	274	267
		Utility	1,888	1,895	1,850	1,792	1,806	1,724
		Sales Tax	146	162	152	152	142	121
		Sales & Services	133	120	119	117	119	126
		Intergovernmental	186	220	226	301	300	255
		Debt Proceeds	153	124	54	43	40	34
		Other Miscellaneous	201	184	125	98	126	113
		Total	2,987	3,006	2,811	2,785	2,807	2,640

	Group Average Per Capita Expenditures by Function
		Utility	1,755	1,700	1,712	1,726	1,753	1,734
		Debt Service	135	109	99	99	98	107
		Transportation	120	148	136	140	135	122
		General Government	148	181	163	174	180	166
		Public Safety	410	405	362	361	331	303
		Other	368	365	329	260	250	243
		Total	2,936	2,908	2,801	2,760	2,747	2,675

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	602	595	593	595	576	520
		Capital Outlay	432	375	348	289	265	363
		Other Operating	1,902	1,938	1,860	1,876	1,906	1,792
		Total	2,936	2,908	2,801	2,760	2,747	2,675


General Fund Go to top of page			2008	2007	2006	2005	2004	2003
	General Fund revenues		$3,060,275	3,087,522	2,680,995	2,517,720	3,082,290	2,870,286
	General Fund expenditures		3,032,838	2,417,518	2,643,683	2,741,114	3,232,295	3,134,912
	Operating transfers in		414,165	9,403	-	82,000	124,565	550,134
	Operating transfers out		65,311	-	-	-	66,000	-
	Capital leases and installment purchase proceeds		-	-	-	-	-	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		376,291	679,407	37,312	(141,394)	(91,440)	285,508

	Fund balance available (FBA):
		In dollars	$1,811,100	1,429,924	840,073	786,647	888,878	931,124
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	58.46	59.15	31.78	28.70	26.95	29.70
		Group weighted average FBA %	39.94	37.68	39.10	38.19	38.97	39.36
		State weighted average Electric Group	35.36	34.02	35.69	36.30	36.12	34.92
		State weighted average FBA %	36.20	36.37	36.31	36.76	36.35	36.06


Enterprise Funds: Go to top of page
	Electric, Water/Sewer

	Combined financial results:
		Working capital	$3,594,306	2,777,079	1,886,397	1,693,329	2,066,665	2,381,202
		Quick ratio	7.16	14.85	10.22	9.58	7.52	13.45
		Net income	2,141,402	357,152	(197,038)	(979,282)	432,331	(572,055)
		Cashflow from operations	936,819	779,446	251,491	(135,122)	55,240	397,485
		Depreciation & Amortization Expense	603,863	607,088	610,363	586,271	567,881	537,051



Cash, Investments and Financing Go to top of page			2008	2007	2006	2005	2004	2003

		Population at July 1st of the Previous Year	3,406	3,367	3,347	3,285	3,279	3,269
		Population Group	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999
		Cash &Investments	$6,564,773	5,480,415	4,226,271	4,124,611	4,421,473	4,833,917
		Investment Earnings	239,889	244,379	166,733	86,317	69,208	79,571
		Tax Rate Equivalent	0.0679	0.0694	0.0523	0.0269	0.0231	0.0290
		Tax Rate Equivalent Group weighted average	0.0548	0.0722	0.0561	0.0317	0.0186	0.0285
		Tax Rate Equivalent Statewide weighted average	0.0524	0.0920	0.0573	0.0415	0.0340	0.0332
		Latest year of Revaluation	2007	2003	2003	2003	2003	1999
		January 1, Prior Year Assessed Valuation	$353,120,586	352,025,234	318,550,054	321,369,226	300,174,663	274,231,482
		Tax Rate	0.4000	0.4000	0.3800	0.3800	0.3800	0.4000
		Tax Rate Group weighted average	0.3834	0.4066	0.4094	0.4079	0.4137	0.4341
		Tax Rate State Wide	0.4254	0.4455	0.4321	0.4448	0.4566	0.4594
		Assessment -to-Sales Ratio	97.73	94.58	96.47	99.30	99.65	89.23
		Assessment -to-Sales Ratio Group weighted average	86.68	89.35	90.83	92.37	92.16	86.98
		Assessment -to-Sales Ratio Statewide	88.52	88.41	92.28	92.35	92.18	89.54
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$361,322,609	372,198,387	330,206,338	323,634,669	301,228,964	307,331,034
		EffectiveTax Rate	0.3909	0.3783	0.3666	0.3773	0.3787	0.3569
		Group weighted average Effective Tax Rate	0.3323	0.3633	0.3719	0.3768	0.3812	0.3776
		Statewide weighted average Effective Tax Rate	0.3765	0.3939	0.3987	0.4108	0.4209	0.4113
		Percent Collected	97.52	97.93	97.75	96.73	97.46	98.11
		Percent Collected Group weighted average	96.74	96.00	95.42	95.70	95.36	95.32
		Percent Collected Statewide	97.97	97.59	97.55	97.42	97.31	96.96
		Percent Collected Excluding Motor Vehicles	98.64	99.02	98.84	97.74	98.87	99.30
		Percent Collected Excluding Motor Vehicles Group weighted average	97.21	97.38	96.96	97.08	96.15	97.01
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.66	98.59	98.61	98.36	98.26	98.31
		Percent Collected Motor Vehicles Only	78.53	80.04	81.53	81.77	79.19	82.52
		Percent Collected Motor Vehicles Only Group weighted average	81.36	82.28	80.71	81.62	91.46	83.14
		Percent Collected Motor Vehicles Only Statewide weighted average	86.74	86.71	86.80	87.31	87.62	86.69
		Tax Uncollected	17,292	29,549	28,925	40,717	29,175	21,681
		Tax Rate Equivalent	0.0049	0.0084	0.0091	0.0127	0.0097	0.0079
		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	152	149	162	162	159	#N/A
		Total Per Capita Statewide	456	478	495	505	548	#N/A
		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	0.1101%	0.1223%	0.1565%	0.1724%	0.1878%	#N/A
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4131%	0.4706%	0.5275%	0.5588%	0.6442%	#N/A
		Total Authorized but not Issued General Obligation Debt

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$236,657	282,861	326,642	368,126	407,434	444,681
		--General Government	0	0	0	0	0	0
		Total*	$236,657	282,861	326,642	368,126	407,434	444,681
		* 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	2008	2007	2006	2005	2004	2003
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		3,406	3,367	3,347	3,285	3,279	3,269

1A	Non GASB34	General Fund Assets						1,097,035
1B	FISCAL	General Fund Liabilities						105,470
2A	SUMMARY	Debt-service Assets
2B		Debt service Liabilities
3A		Enterprise Assets						12,634,971
3B		Enterprise Liabilities						836,143
4A		Internal Service Assets
4B		Internal service Liabilities
5A		Special Revenue Assets						2,060,144
1.5A	GASB34	Governmental Activities Assets	7,346,830	6,885,384	6,442,577	6,487,873	6,736,416
1.5B	FISCAL	Governmental Activities Liabilities	158,958	129,863	147,945	212,813	403,651
3.5A	SUMMARY	Business Type Activities Assets	15,352,686	12,009,801	11,725,510	11,986,360	1,314,079
3.5B		Business Type Activities Liabilties	1,799,294	597,808	670,672	734,484	911,921
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
5B		Special Revenue Liabilities						3,187
6A		Trust & Agency Assets
6B		Trust & Agency Liabilities
7A		Capital Project Assets
7B		Capital Project Liabilities
8A		General Fixed Assets						8,516,384
9B		General Long term debt - Liabilities						497,048
10	PART 2	Current collections of unit-wide levy	1,407,882	1,392,893	1,248,032	1,203,384	1,119,655	1,123,513
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	26,719	24,019	28,661	24,903	15,223	19,609
13		Penalties and interest	6,037	5,491	12,984	5,656	5,428	5,838
14		Collection of taxes previously written off
15		Animal tax						36
16		1% Local government sales and use tax	337,470	379,893	304,923	253,555	276,525	269,265
17		1/2% Local government sales and use taxes (Article 40)	143,037	139,852	122,295	110,220	103,985	111,522
18		1/2% Local government sales and use taxes (Article 42)	141,509	138,441	121,204	109,046	102,609	110,135
18.5		1/2% Local government sales and use taxes (Article 44)	136,560	132,969	123,539	117,845	108,356	29,120
19		Licenses Privilege					488	568
19.1		Privilege - Occupational & business licensing & permit taxes				498
19.2		Privilege -- All other privileges and pemits			343
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV
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	5,544	5,796	5,799	19,026
29	REVENUES	General government
30		Public safety		30,250	1,500	1,000	9,000	142,740
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	4,198	15,688	19,956	19,798	20,562	33,770
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	335,848	316,666	275,948	281,225	315,569	353,087
45		Beer and Wine tax	15,510	15,124	14,527	14,514	14,039	13,809
46		Powell Bill	132,968	118,680	115,558	111,762	101,220	108,542
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	1,780	1,505	1,517	1,623	3,403	5,100
51		General Government
52		Public safety						122,320
53		Transportation - Streets
54		Transportation - All other
55		Environmental protection
56		Econ. & Phys. Dev. - Housing/Comm. Dev.
57		Econ. & Phys. Dev. - All Other			29,287
58		Human Services: Health, mental health, hospitals
59		All Other
60		Culture and recreation
61	LOCAL	LOCAL Payment in lieu of taxes		17,000	17,398	15,998	16,609	16,609
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
72.1		Amusements licensing and permit taxes
73		Other permits	525	565	410	505	300	375
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties
76		Airport
77		Fire protection charges	140,571	121,453	79,858	81,194	25,772	3,000
78		Solid waste	81,917	75,250	40,796	41,364	43,028	39,441
79		Ambulance and rescue squad charges
80		Cemeteries	13,350	9,750	5,400	8,800	6,250	2,950
81		Recreation service revenues	37,503	50,914	35,483	26,968	24,655	25,039
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	2,536,272	2,235,681	2,030,977	2,014,700	1,805,071	1,605,468
87	REVENUES	Electric charges	5,104,978	4,868,453	4,587,233	4,193,288	4,608,834	5,038,100
88		Gas charges
88.1		Storm Water Fees
89	MISC.	On bond proceeds
90	REVENUES	On general and all other funds	239,889	244,379	166,733	86,317	69,208	79,571
91		Special assessments
92		Private contribution and donations		2,900	500	2,900	653,816	408,200
93		Sales of materials and fixed assets	15,692	6,775	3,744	-25,043	-79,760	7,581
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	2,936	15,015	15,934	45,598	78,715	85,719
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases
101		Other
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	2,915	5,800	3,737	2,318	5,987	755
106		Deposits other than utility						330
107		Prepaid taxes	-107	-1,207	418
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries	15,600	12,600	12,600	15,600	15,600	15,300
109B	GENERAL	Governing body - All other Direct	316,794	325,334	309,799	74,580	73,830	56,846
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures				200,624	200,624	200,624
110A		Administration - Salaries	36,581	31,583	20,974	22,166	21,691	21,333
110B		Administration - All other Direct	16,737	15,586	15,894	14,994	16,301	13,580
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures
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	28,657	32,802	33,651	41,548	43,354	39,390
112B		Finance - All other Direct	35,873	41,980	51,947	51,375	59,712	46,360
112C		Finance - Construction
112D		Finance - Land, Equipment. and Existing Structures						4,441
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	14,025	10,618	36,859	11,598	8,915	10,083
114C		Legal - Construction
114D		Legal - Land, Equipment, and Existing Structures
115A		Public Buildings - Salaries
115B		Public Buildings - All other Direct	25,165	17,341	20,369	20,465	20,381
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	11,994	13,590	40,405	24,351	26,930	25,633
117B		Central Facilities - All other Direct	31,332	26,927	28,563	30,099	22,231	446,019
117C		Central Facilites - Construction
117D		Central Facilites - Land, Equipment, and Existing Structures	11,200			15,000	10,390	7,321
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	498,744	474,486	529,603	544,520	549,900	534,443
119B	SAFETY	Police and Communications - All other Direct	286,089	275,743	343,537	326,946	305,657	307,226
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures	22,339	42,215	39,675		51,750	89,877
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	66,072	43,737	47,341	40,274	38,996	37,243
122B		Fire - All other Direct	144,023	156,501	112,316	136,548	143,283	96,083
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures	414,165				522,170	87,189
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						107,570
127B	TATION	Traffic Engineering - All other Direct						188,587
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Land, Equipment, and Existing Structures						29,244
128A		Streets and Highways - Salaries	118,980	106,136	107,017	105,601	110,028
128B		Streets and Highways - All other Direct	146,789	124,823	137,541	143,237	157,418
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures	26,738	5,994	17,600	146,366	90,537
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	79,004	92,698	56,438	155,057	109,621	148,464
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures	24,500		102,825	10,000	16,375	12,000
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
136B	MENTAL	Solid Waste - All other Direct	195,566	200,892	217,689	214,858	208,081	201,576
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	28,755	7,350	7,261	22,081	16,380	33,260
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures
139A		Environmental Protection - All Other - Salaries
139B		Environmental Protection - All Other - All other Direct		193,604	85,304
139C		Environmental Protection - All Other - Construction
139D		Environmental Protection All Other - Land, Equipment, and Existing Structures
140A	ECONOMIC	Planning and Zoning - Salaries	39,009	13,384	11,354	11,980	12,148	11,684
140B	& PHYSICAL	Planning and Zoning - All other Direct	68,280	70,085	61,205	59,896	67,747	66,141
140C	DEVELOP	Planning and Zoning - Construction
140D		Planning and Zoning - Land, Equipment, and Existing Structures						1,000
141A		Economic Development - Salaries
141B		Economic Development - All other Direct					1,000	1,300
141C		Economic Development - Construction
141D		Economic Development - Land, Equipment, and Existing Structures						155,123
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	109,736	92,030	89,782	99,386	105,252	99,486
153B	RECREATION	Recreation and Parks - All other Direct	147,514	151,099	147,956	183,754	154,383	132,270
153C		Recreation and Parks - Construction
153D		Recreation and Parks - Land, Equipment, and Existing Structures	43,293		11,969	-600	12,931	35,928
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	11,008	12,511	10,238	11,087	15,515	9,772
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	464,675	451,761	669,178	713,855	708,758	656,577
158B		Water and Sewer - All other Direct	1,304,379	1,179,386	1,020,098	1,195,053	816,191	625,035
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures	219,105		17,483		253,114	139,696
159A		Electric Power - Salaries	192,583	222,993	287,685	276,480	271,917	260,944
159B		Electric Power - All other Direct	4,695,829	4,366,830	4,243,436	4,249,535	4,296,985	4,770,705
159C		Electric Power - Construction
159D		Electric Power - Land, Equipment, and Existing Structures			29,200	24,390	104,391	93,197
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	13,601	13,119	11,452		23,100	25,054
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	2,387	4,212	4,212		1,825	52,756
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
166D		All Other - Debt Service Principal Payments
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit
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)	20,852	20,473	22,275	23,323	24,164	18,940
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	1,363,343	1,343,731	1,203,807	1,165,186	1,066,557	1,063,700
180	OTHER	Current Year Levy Motor Vehicles Only	80,074	81,885	80,703	78,915	82,274	81,494
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	18,604	13,202	14,021	26,329	12,052	7,437
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	17,194	16,347	14,904	14,388	17,123	14,244
183		Percentage of Taxes Collected - Current Year All Property	97.52	97.93	97.75	96.73	97.46	98.11
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	98.64	99.02	98.84	97.74	98.87	99.30
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	78.53	80.04	81.53	81.77	79.19	82.52
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	6,564,773	5,480,415	4,226,271	4,124,611	4,421,473	4,833,917
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	11,373,171	10,420,895	9,425,539	8,863,644	9,757,125	10,561,618
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in	504,476	55,493	15,000	97,000	308,565	800,591
194D		Amounts - Net Revenues per AFIR	10,868,695	10,365,402	9,410,539	8,766,644	9,448,560	9,761,027
		Calculated amount	10,868,695	10,365,402	9,410,539	8,766,644	9,448,560	9,761,027
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	10,432,449	8,905,916	9,027,731	9,313,027	10,018,141	10,715,891
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out	504,476	55,493	15,000	97,000	308,565	800,591
195D		Amounts Net Expenditures per AFIR	9,927,973	8,850,423	9,012,731	9,216,027	9,709,576	9,915,300
		Calculated amount	9,927,973	8,850,423	9,012,731	9,216,027	9,709,576	9,915,300
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	DIANNE LOWE
951		Title of Official	FINANCE OFFICER
952		Date Certified	10/31/2008	10/31/2007	10/31/2006
953		Person to Contact	DIANNE LOWE
954		Title of Person to Contact	FINANCE OFFICER
955		Telephone Number	828-428-5003
956		Facsimile Number

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

	2008	2007	2006	2005	2004	2003

Population	3,406	3,367	3,347	3,285	3,279	3,269
Population Group	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999	Electric 2,500 to 9,999
Total Operating Revenues	$2,536,272	2,235,681	2,030,977	1,878,130	1,805,070	1,605,468
Total Operating Revenues Per Capita	$745	664	607	572	550	491
Group Weighted Average Revenues Per Capita	459	448	428	419	404	402
State Weighted Average Revenues Per Capita	364	367	356	331	308	295

% to Total Operating Revenues
Operating Expenses	87.05%	88.92%	103.79%	123.85%	104.67%	106.65%
Group Weighted Average	91.63%	92.26%	96.27%	96.60%	95.13%	94.80%
State Weighted Average	86.74%	82.44%	81.55%	85.60%	89.13%	90.84%

Operating Margin	12.95%	11.08%	-3.79%	-23.85%	-4.67%	-6.65%
Group Weighted Average	8.37%	7.74%	3.73%	3.40%	4.87%	5.20%
State Weighted Average	13.26%	17.56%	18.45%	14.40%	10.87%	9.16%

Operating Transfers In/(out)	-0.99%	-2.48%	-0.74%	-5.16%	0.00%	-9.02%
Group Weighted Average	-9.00%	-5.05%	-5.82%	-4.73%	-3.32%	-8.90%
State Weighted Average	3.96%	-0.78%	-0.58%	-0.79%	-1.21%	-0.99%

Net Income before capital contributions	14.24%	10.62%	-3.31%	-30.13%	-9.25%	-14.80%
Group Weighted Average	3.24%	3.60%	-2.93%	0.72%	-2.03%	-4.48%
State Weighted Average	13.45%	11.89%	9.65%	8.63%	2.88%	0.31%

Key Ratios and Cash Flow

Quick Ratio	6.07	18.02	12.09	11.21	5.81	12.10
Group Weighted Average	2.37	2.64	2.19	2.44	2.41	2.86
State Weighted Average	2.95	2.90	2.82	1.81	2.76	3.04

Days Sales in Receivables	29.7	34.3	31.7	30.0	30.7	26.1
Group Weighted Average	48.2	50.1	55.5	56.7	64.8	71.7
State Weighted Average	55.3	59.9	57.8	59.9	65.7	60.0

Days Cash on Hand	448.3	356.6	226.6	168.6	236.3	345.1
Group Weighted Average	217.5	213.5	174.3	171.2	183.7	222.8
State Weighted Average	457.8	497.5	458.0	423.5	407.9	414.8

Cash flow from Operations	$725,282	558,649	322,545	-11,688	27,620	311,751

Debt to Equity	0.15	0.06	0.07	0.08	0.07	0.09
Group Weighted Average	0.15	0.14	0.16	0.15	0.14	0.16
State Weighted Average	0.56	0.55	0.52	0.52	0.52	0.50

Debt per Capita	419	141	161	182	182	193
Group Weighted Average	360	337	367	349	331	349
State Weighted Average	1,136	1,091	989	929	855	852

Capital Expenditures:	2008	2007	2006	2005	2004	2003
	$219,105	0	17,483	0	253,114	139,696

	2002	2001	2000	1999
	$412,449	42,939	21,791	195,910

Capital Contributions: Excluded from income above	$1,732,957	0	0	9,539	818,143	128,370


Operating Statistics

Estimated population of the areas served Water	0	3,570	NA	NA	NA	NA
Estimated population of the areas served Sewer	0	3,200	NA	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	3,500	467,000	NA	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	200	136,000	NA	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	2	465,000	NA	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	1	128,000	NA	NA	NA	NA

Ratio of Water Billed to Water Processed	0.00057	0.99572	NA	NA	NA	NA
Ratio of Sewage Billed to Sewage Processed	0.00500	0.94118	NA	NA	NA	NA

Total Revenue from Water Sales	128,196	1,354,945	NA	NA	NA	NA
Total Revenue from Sewage Sales	53,403	790,290	NA	NA	NA	NA

Water Revenue per 1000 gallons of Sales		379.53641	NA	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales		246.96563	NA	NA	NA	NA

Group Average Sales per thousand Gallons Water	$26,467.24286	$36.77508	NA	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$23,894.52953	$53.71457	NA	NA	NA	NA

State Average Sales per thousand Gallons Water	$9.21753	$4,470.42307	NA	NA	NA	NA
State Average Sales per thousand Gallons Sewage	$25.29767	$2,448.46180	NA	NA	NA	NA

Residential Water Sales per thousand Gallons	$16,812.00000	4.89213	NA	NA	NA	NA
Residential Sewage Sales per thousand Gallons	$27,903.00000	5.63902	NA	NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits		7.41747	NA	NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits		9.37411	NA	NA	NA	NA

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

Go to top of page Key Ratios of Electric Systems for The
Town of Maiden

	2008	2007	2006	2005	2004	2003

Population	3,406	3,367	3,347	3,285	3,279	3,269
Power Agency Group	N.C. Municipal Power Agency Number 1
Total Operating Revenues	$5,104,978	4,868,453	4,587,233	4,193,288	4,608,833	5,014,582
Group Weighted Average	22,254,716	21,085,163	20,184,548	19,323,226	19,192,985	19,102,149

% to Total Operating Revenues
Power Purchases	86.7%	85.8%	87.2%	91.8%	85.8%	90.6%
Group Weighted Average	78.3%	79.0%	81.9%	82.3%	81.6%	79.1%

Other Operating Expenses	12.7%	12.0%	15.8%	18.4%	18.3%	12.5%
Group Weighted Average	17.1%	17.6%	17.5%	15.4%	15.3%	16.5%

Operating Margin	0.6%	2.2%	-3.0%	-10.2%	-4.2%	-3.1%
Group Weighted Average	4.6%	3.4%	0.6%	2.3%	3.1%	4.4%

Operating Transfers In/(out)	0.0%	0.0%	0.0%	0.0%	-0.1%	-8.1%
Group Weighted Average In/(out)	-2.5%	-0.8%	-2.1%	0.3%	-1.9%	-0.9%

Net Income	0.9%	2.5%	-2.8%	-10.1%	-4.7%	-9.8%
Group Weighted Average	3.5%	4.9%	-0.2%	3.5%	1.8%	4.9%

Key Ratios and Cash Flow

Quick Ratio	12.7	10.9	7.7	7.5	12.8	16.1
Group Weighted Average	3.8	4.1	4.0	4.6	4.9	4.9

Coverage Ratio	1.05	1.07	1.01	0.94	1.02	1.01
Group Weighted Average	1.11	1.10	1.05	1.07	1.07	1.10

Days Sales in Receivables	30.0	30.4	27.4	19.2	33.8	29.4
Group Weighted Average	36.8	36.3	33.2	35.0	37.3	34.8

Days Cash on Hand	50.5	35.8	17.2	25.3	35.6	38.2
Group Weighted Average	118.3	114.5	127.6	147.3	147.5	155.0

Cash flow from Operations	$211,537	220,797	-71,054	-123,434	27,620	85,734

Capital Expenditures:	$0	0	29,200	24,390	104,391	93,197


	2008	2007	2006	2005	2004	2003
Capital Contributions: Excluded from Income Above	$0	0	0	0	0	26,753

Operating Transfers to the General Fund as a % of GF Revenues	0.00%	0.00%	0.00%	0.00%	4.04%	14.09%

	2002	2001	2000	1999	1998
	#VALUE!	#VALUE!	240.00%	0.00%	0.00%

Gross Electric Fund Assets as Cost	$5,044,564	5,044,564	5,044,564	5,015,365	4,990,975	4,930,251
Estimated Tax Loss from Municipal Ownership of Utility	$20,178	$20,178	19,169	19,058	18,966	19,721
Tax Rate Equivalent	0.0057	0.0057	0.0060	0.0059	0.0063	0.0072

Operating Transfers to the General Fund as a % of Gross Fixed Assets	0.00%	0.00%	0.00%	0.00%	2.50%	8.20%

Operating Transfers to the General Fund as a Tax Rate Equivalent	0.0000	0.0000	0.0000	0.0000	0.0415	0.1475

Tax Rate Adjusted for Assessed to Sales Ratio	0.3909	0.3783	0.3666	0.3773	0.3787	0.3569

Tax Rate Adjusted Excluding Transfers	0.3909	0.3783	0.3666	0.3773	0.4202	0.5044

Weighted Average Group Rate Adjusted	0.3323	0.3633	0.3719	0.3768	0.3812	0.3776

Weighted Average Non Electric Adjusted Rate	0.2438	0.2610	0.2921	0.3093	0.3354	0.3376

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

Go to top of page

Analysis of Available Fund Balance: General Fund

	2004	2005	2006	2007	2008
Unit's FBA %	26.95%	28.70%	31.78%	59.15%	58.46%
Group average FBA %	38.97%	38.19%	39.10%	37.68%	39.94%
State average Electric/Non Electric Group FBA %	36.12%	36.30%	35.69%	34.02%	35.36%
State average FBA %	36.35%	36.76%	38.97%	36.37%	36.20%

Municipal Population Group: Electric 2,500 to 9,999

Go to top of page

2004 2005 2006 2007 2008

Municipality 97.46% 96.73% 97.75% 97.93% 97.52%

Pop. Group 95.36% 95.70% 95.42% 96.00% 96.74%

Statewide 97.31% 97.42% 97.55% 97.59% 97.97%

Municipal Population Group: Electric 2,500 to 9,999

	2004	2005	2006	2007	2008
Municipality	97.46%	96.73%	97.75%	97.93%	97.52%
Pop. Group	95.36%	95.70%	95.42%	96.00%	96.74%
Statewide	97.31%	97.42%	97.55%	97.59%	97.97%

Municipal Population Group: Electric 2,500 to 9,999

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2004 2005 2006 2007 2008

Municipality 0 0 0 0 0

Pop. Group 159 162 162 149 152

Statewide 548 505 495 478 456

Municipal Population Group: 2,500 to 4,999

	2004	2005	2006	2007	2008
Municipality	0	0	0	0	0
Pop. Group	159	162	162	149	152
Statewide	548	505	495	478	456

Municipal Population Group: 2,500 to 4,999

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2004 2005 2006 2007 2008

Property Tax $348 376 385 422 423

Utility 1,956 1,890 1,977 2,110 2,243

Sales Tax 181 179 202 236 223

Sales & Services 30 48 48 76 80

Intergovernmental 147 142 144 155 146

Debt Proceeds 0 0 0 0 0

Other Miscellaneous 220 34 56 80 76

Total $2,882 2,669 2,812 3,079 3,191

	2004	2005	2006	2007	2008
Property Tax	$348	376	385	422	423
Utility	1,956	1,890	1,977	2,110	2,243
Sales Tax	181	179	202	236	223
Sales & Services	30	48	48	76	80
Intergovernmental	147	142	144	155	146
Debt Proceeds	0	0	0	0	0
Other Miscellaneous	220	34	56	80	76
Total	$2,882	2,669	2,812	3,079	3,191

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2008
2008

Category Revenue
Per Capita

Property Tax $1,440,638
$423

Water/Sewer 2,536,272
745

Electric 5,104,978
1,499

Other Utilities 0
0

Sales Tax 758,576
223

Sales & Services 273,341
80

Intergovernment 495,848
146

Debt Proceeds 0
0

Miscellaneous 259,042
76

Total $10,868,695
$3,191

Municipal Population Group: Electric 2,500 to 9,999

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2008
2008

Category Expenditures
Per Capita

General Government $543,958
$160

Water/Sewer 1,988,159
584

Electric 4,888,412
1,435

Other Utilities 0
0

Debt Service 15,988
5

Transportation 396,011
116

Public Safety 1,452,284
426

Other 643,161
189

Total $9,927,973
$2,915

Municipal Population Group: Electric 2,500 to 9,999

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2008
2008

Category Expenditures
Per Capita

Salaries & Wages $1,582,631
$465

Water/Sewer Capital 219,105
64

Electric Capital 0
0

Other Capital 542,235
159

Other Operating 7,584,002
2,226

Total $9,927,973
$2,915

Municipal Population Group: Electric 2,500 to 9,999

Last Updated 8/27/2009 7:39:35 AM



	2008	2008
Category	Revenue	Per Capita
Property Tax	$1,440,638	$423
Water/Sewer	2,536,272	745
Electric	5,104,978	1,499
Other Utilities	0	0
Sales Tax	758,576	223
Sales & Services	273,341	80
Intergovernment	495,848	146
Debt Proceeds	0	0
Miscellaneous	259,042	76
Total	$10,868,695	$3,191

Municipal Population Group: Electric 2,500 to 9,999

North CarolinaDepartment of State TreasurerFinancial InformationTown of Maiden

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Maiden