North Carolina
Department of State Treasurer
Financial Information
City of Marion

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

Municipality Revenues and Expenditures Financial Profile Go to top of page			2011	2010	2009	2008	2007	2006
	Revenues by Source
		Property Tax	$1,880,587	1,930,098	1,867,653	1,877,440	1,805,240	1,807,888
		Utility	3,335,716	2,986,263	3,154,944	3,051,640	3,020,725	2,746,796
		Sales Tax	1,015,762	1,053,075	1,328,273	1,522,626	1,443,207	1,317,305
		Sales & Services	533,480	519,749	434,472	438,553	444,326	426,083
		Intergovernmental	1,058,066	802,692	984,754	825,902	842,632	956,295
		Debt Proceeds	1,276,047	3,278,419	107,982	146,668	134,183	123,397
		Other Miscellaneous	358,463	1,190,454	506,214	740,276	554,026	879,510
		Total	$9,458,121	11,760,750	8,384,292	8,603,105	8,244,339	8,257,274

	Expenditures by Function
		Utility	$4,570,015	7,563,134	3,263,760	3,305,783	2,651,036	2,273,744
		Debt Service	457,139	354,915	363,639	639,342	643,271	592,871
		Transportation	1,132,934	939,691	1,043,327	1,386,572	885,347	1,129,888
		General Government	644,385	663,712	736,129	848,804	775,765	745,290
		Public Safety	2,212,767	3,071,324	2,050,311	2,108,938	2,301,703	1,789,576
		Other	1,223,854	1,119,859	1,053,265	1,231,944	1,027,786	988,209
		Total	$10,241,094	13,712,635	8,510,431	9,521,383	8,284,908	7,519,578

	Expenditures by Object
		Salaries & Wages	$3,940,334	3,906,503	3,816,656	3,965,954	3,750,462	2,972,213
		Capital Outlay	2,837,554	6,466,251	1,196,960	1,636,699	1,275,855	971,906
		Other Operating + Debt Service	3,463,206	3,339,881	3,496,815	3,918,730	3,258,591	3,575,459
		Total	$10,241,094	13,712,635	8,510,431	9,521,383	8,284,908	7,519,578


	Per Capita Revenues by Source
		Property Tax	$233	258	256	257	255	271
		Utility	413	399	432	418	427	412
		Sales Tax	126	142	182	209	204	198
		Sales & Services	66	69	60	60	63	64
		Intergovernmental	131	107	135	113	119	143
		Debt Proceeds	158	438	15	20	19	19
		Other Miscellaneous	44	159	69	101	78	132
		Total	$1,171	1,572	1,149	1,178	1,165	1,239

	Per Capita Expenditures by Function
		Utility	$566	1,011	447	453	374	341
		Debt Service	57	47	50	88	91	89
		Transportation	140	126	143	190	125	169
		General Government	79	88	102	115	110	113
		Public Safety	274	411	281	289	325	268
		Other	152	150	144	169	145	148
		Total	$1,268	1,833	1,167	1,304	1,170	1,128

	Per Capita Expenditures by Object
		Salaries & Wages	$488	522	523	543	530	446
		Capital Outlay	351	864	164	224	180	146
		Other Operating	429	447	480	537	460	536
		Total	$1,268	1,833	1,167	1,304	1,170	1,128

	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	140	122	120	120	124	123
		Average Population In Group	4,847	4,664	4,697	4,793	4,727	4,663
		City of Marion Population	8,075	7,481	7,295	7,302	7,079	6,667
	Group Average Per Capita Revenues by Source
		Property Tax	349	342	346	336	310	306
		Utility	757	323	315	313	317	332
		Sales Tax	124	125	144	160	159	152
		Sales & Services	140	85	82	78	76	71
		Intergovernmental	262	198	179	175	172	159
		Debt Proceeds	94	53	152	111	24	28
		Other Miscellaneous	149	120	157	179	229	189
		Total	1,875	1,246	1,375	1,352	1,287	1,237

	Group Average Per Capita Expenditures by Function
		Utility	607	419	414	370	332	305
		Debt Service	86	103	100	102	96	98
		Transportation	98	95	95	110	111	112
		General Government	173	179	185	169	159	156
		Public Safety	321	323	318	318	310	280
		Other	273	220	219	230	235	209
		Total	1,558	1,339	1,331	1,299	1,243	1,160

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	480	431	429	414	405	390
		Capital Outlay	245	325	317	279	252	205
		Other Operating	832	583	585	606	584	564
		Total	1,557	1,339	1,331	1,299	1,241	1,159


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$4,704,606	4,612,299	4,997,523	5,292,869	5,134,477	4,949,908
	General Fund expenditures		5,015,356	5,768,431	4,931,924	5,475,607	5,109,790	4,592,169
	Operating transfers in		100,000	-	-	-	-	-
	Operating transfers out		585	96,767	9,756	183,107	100,464	216,354
	Capital leases and installment purchase proceeds		-	860,000	-	-	-	458,181
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		(211,335)	(392,899)	55,843	(365,845)	(75,777)	599,566

	Fund balance available (FBA):
		In dollars	$0	2,622,428	3,055,553	2,884,600	3,281,800	3,294,964
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	52.39	61.83	50.98	62.99	75.74
		Group weighted average FBA %	89.18	67.39	70.26	65.07	64.31	62.32
		State weighted average Non-Electric Group	38.21	38.71	37.89	36.66	37.39	37.38
		State weighted average FBA %	38.21	37.47	37.03	36.35	36.54	36.96


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$646,218	1,244,769	1,615,312	828,636	1,344,731	1,114,889
		Quick ratio	1.61	2.74	4.52	2.06	2.53	2.55
		Net income	1,358,222	3,059,976	1,330,517	293,951	347,042	234,548
		Cashflow from operations	1,179,785	516,967	573,215	951,022	785,236	648,975
		Depreciation & Amortization Expense	640,453	605,723	541,209	541,325	551,924	534,870



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

		Population at July 1st of the Previous Year	8,075	7,481	7,295	7,302	7,079	6,667
		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	$5,615,252	$4,400,779	$5,553,691	$4,752,141	$5,432,965	$5,470,442
		Investment Earnings	40,509	47,389	76,378	167,941	196,794	139,821
		Tax Rate Equivalent	0.0108	0.0128	0.0210	0.0466	0.0550	0.0401
		Tax Rate Equivalent Group weighted average	0.0031	0.0055	0.0130	0.0294	0.0437	0.0322
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2003	2003	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	$376,731,216	370,709,947	364,031,104	360,592,964	358,103,664	348,947,871
		Tax Rate	0.5100	0.5100	0.5100	0.5100	0.5100	0.5100
		Tax Rate Group weighted average	0.2906	0.2552	0.2697	0.2669	0.3116	0.3191
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	94.99	82.00	80.00	85.11	88.98	90.40
		Assessment -to-Sales Ratio Group weighted average	101.72	102.84	92.17	90.92	83.51	91.52
		Assessment -to-Sales Ratio Statewide	101.47	98.27	90.81	88.53	88.41	92.28
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$396,600,922	452,085,301	455,038,880	423,678,726	402,454,107	386,004,282
		EffectiveTax Rate	0.4844	0.4182	0.4080	0.4341	0.4538	0.4610
		Group weighted average Effective Tax Rate	0.2956	0.2624	0.2486	0.2427	0.2602	0.2921
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	94.5600	94.8800	93.5600	95.6600	95.1700	95.2900
		Percent Collected Group weighted average	96.53	95.40	95.41	95.81	96.70	96.72
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	95.98	96.16	94.92	97.31	96.68	96.61
		Percent Collected Excluding Motor Vehicles Group weighted average	97.29	97.43	97.55	98.06	97.99	98.08
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.35	98.23	98.30	98.65	98.59	98.61
		Percent Collected Motor Vehicles Only	76.95	78.89	77.95	78.79	80.17	81.77
		Percent Collected Motor Vehicles Only Group weighted average	84.83	85.60	85.23	85.75	86.04	86.22
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	216,388	211,696	239,625	210,255	224,397	215,396
		Tax Rate Equivalent	0.0574	0.0571	0.0658	0.0583	0.0627	0.0617
		Dominant County: McDowell
	Debt Information
		Population Group	5,000 to 9,999	5,000 to 9,999	5,000 to 9,999	5,000 to 9,999	5,000 to 9,999	5,000 to 9,999
		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	#N/A	89	69	71	93	117
		Total Per Capita Statewide	#N/A	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	#N/A	0.0700%	0.0531%	0.0577%	0.0861%	0.1199%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	#N/A	0.4104%	0.3909%	0.4132%	0.4706%	0.5275%
		Total Authorized but not Issued General Obligation Debt	$0

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$0	337,757	467,193	592,450	938,539	1,273,903
		--General Government	0	360,000	480,000	600,000	765,453	929,528
		Total*	$0	697,757	947,193	1,192,450	1,703,992	2,203,431
		* 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	2011	2010	2009	2008	2007	2006
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		8,075	7,481	7,295	7,302	7,079	6,667

1.5A	FISCAL	Governmental Activities Assets	1,261,706	12,660,774	12,100,750	12,119,771	12,123,833	12,017,860
1.5B	SUMMARY	Governmental Activities Liabilities	1,653,411	1,843,378	1,137,707	1,291,910	1,440,037	1,657,710
3.5A		Business Type Activities Assets	24,441,756	21,984,794	17,612,330	1,501,439	16,462,608	16,478,723
3.5B		Business Type Activities Liabilties	3,234,573	2,111,295	790,208	1,134,878	1,288,728	1,641,031
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties		1,838,414
10.0	PART 2	Current Collections of Unit -Wide Levy	1,833,202	1,838,414	1,769,041	1,779,365	1,750,068	1,704,398
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections	31,137	78,167	66,394	70,796	38,781	84,749
13.0		Penalties and Interest	16,248	13,517	32,218	27,279	16,391	18,741
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax	33,320		3,298
16.0		1% Local Government Option Sales Tax	1,015,762	1,053,075	1,328,273	1,522,626	1,443,207	1,317,305
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	43,583	26,293	28,112	21,407	20,491	22,724
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses	14,745
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses	71,329	78,894	81,647	79,331	78,839	45,768
23.0		Local Occupancy Tax
24.0		Prepared Food Tax
25.0		911 Charges
26.0		Gross Short Term lease and Rental Tax
27.0	FEDERAL	Payments In Lieu of Taxes - Federal
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.		13,767	499	3,824	28,147	15,201
29.0	REVENUES	General Government						9,081
30.0		Public Safety	18,839	39,307	578	1,911	4,325	123,054
31.0		Transportation - Streets	8,550		57,550
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	216,954	13,460
39.0	STATE	Payments In Lieu of Taxes - State
40.0	INTERGOV	Unauthorized Substance Tax	39,974	2,682	6,469	8,160	196	5,839
41.0	REVENUES	Transitional Hold Harmless	55,248					8,121
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	470,380	445,383	490,103	523,418	515,995	515,004
45.0		Beer and Wine Tax	5,056	10,626	32,793	32,609	30,127	27,778
46.0		Powell Bill	196,333	192,803	215,192	233,089	200,274	195,696
50.0		Court Fees - Facilities and Arrest Fees	3,201	3,542	3,390	5,716	11,675	7,265
51.0		General Government					10,000
52.0		Public Safety				11,912	23,191
53.0		Transportation - Streets	21,551				1,818	1,818
54.0		Transportation - All Other					15,009	44,618
55.0		Environmental Protection			17,935
56.0		Econ. & Phys. Dev. - Housing/Community Dev
57.0		Econ. & Phys. Dev. - All Other		62,349	127,651
58.0		Human Services -Health, Mental Health, Hosp
59.0		Human Services - All Other
60.0		Culture and Recreation	20,000	14,892	25,346
61.0	LOCAL	Payments in Lieu of Taxes - Local
62.0	INTERGOV	General Government	1,750	2,271	5,178	1,750		2,820
63.0	REVENUES	Public Safety	230	1,610	2,070	3,513	1,875
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				198,634
71.0	PERMITS	Building Permits
72.0	& FEES	Inspection Fees	45,001	23,898	22,415	22,143	18,986	24,512
72.1		Amusements licensing and permit taxes
73.0		Other Permits
74.0	SALES &	Parking Revenues	4,894	5,613	7,484	8,497	11,235	6,440
75.0	SERVICES	Rents and Royalties	40,421	37,403	41,950	43,854	35,814	35,421
76.0		Airport
77.0		Fire Protection Charges	314,123	312,129	233,603	231,928	218,820	216,983
78.0		Solid Waste	164,232	152,566	149,537	147,560	154,727	157,863
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries	9,810	12,038	1,898	6,714	23,730	9,376
81.0		Recreation Service Revenues
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		23,679	3,800	1,474	1,793	2,023
86.0	UTILITY	Water and Sewer Charges	3,335,716	2,962,584	3,151,144	3,050,166	3,018,932	2,744,773
87.0	REVENUES	Electric Charges
88.0		Gas Charges
88.1		Storm Water Fees
89.0	MISC.	Investment Earnings - Bond Proceeds
90.0	REVENUES	Investment Earnings - All Other Funds	40,509	47,389	76,378	167,941	196,794	139,821
91.0		Special Assessments
92.0		Private Contributions and Donations	64,384	28,750	55,758	6,335	19,021	9,424
93.0		Sales of Materials and Fixed Assets	18,754	8,032	18,498	26,366	9,172	18,600
94.0		Sale of Real Property	8,332	100	9,953		22,500
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution	51,826	117,098	213,453	218,119	188,223	160,480
98.0		Other Miscellaneous Revenues	173,822	3,278,419	107,982	146,668	134,183	123,397
99.0		Proceeds of Sale of Bonds and Notes	1,102,225
100.0		Proceeds of Capital Leases/Install Purchases		860,000				458,181
101.0		Other	1,248,054	1,240,640	1,129,489
102.0	NON-REV	School - Current Levy Collections
103.0	RECEIPTS	Prior Years' Levy Collections
104.0		Tax Collections for Other Units
105.0		Utilities Customer's Deposits	-2,530	-10,777	6,832	9,832	13,124	15,298
106.0		Deposits Other than Utility	-1,679	94	295	3,950	-1,450	5,825
107.0		Prepaid Taxes	1,066	-5,634	5,767	-9,964	804	3,985
108.0		Prepaid Privilege Licenses	4,450	13,088	-1,363	2,870	-205	-240
109A	PART 4	Governing Body - Salaries & Wages
109B	GENERAL	Governing Body - Other Direct
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	307,561	280,473	312,593	297,674	285,809	232,039
110B		Administration - Other Direct	61,841	69,914	77,421	125,147	118,865	175,912
110C		Administration - Construction
110D		Administration - Purchase of P,P&E	2,940	12,836	9,386	13,133	30,981	21,629
111A		Elections - Salaries & Wages
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		22,030	43,861	41,380	42,181	33,034
117B		Central Services - Other Direct		4,447	5,772	9,455	6,165	7,187
117C		Central Services - Construction
117D		Central Services - Purchase of P,P&E						6,859
118A		Gen. Govt. All Other - Salaries & Wages
118B		Gen. Govt. All Other - Other Direct	272,043	274,012	287,096	362,015	291,764	268,630
118C		Gen. Govt. All Other - Construction
118D		Gen. Govt. All Other - Purchase of P,P&E
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	1,384,015	1,320,347	1,290,941	1,266,574	1,206,665	928,406
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	219,197	193,127	219,822	214,359	193,907	293,048
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E	139,878	125,223	79,624	115,478	165,957	136,535
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	280,654	280,768	276,095	288,719	222,714	179,015
122B		Fire - Other Direct	138,252	116,320	138,857	155,163	145,567	152,917
122C		Fire - Construction
122D		Fire - Purchase of P,P&E	6,008	994,849	3,980	27,847	323,745	55,135
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
127A	TRANSPOR	Traffic Engineering - Salaries & Wages
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E
128A		Streets and Highways - Salaries & Wages	422,163	405,093	380,276	422,107	434,457	350,208
128B		Streets and Highways - Other Direct	197,993	241,747	272,167	265,335	208,165	264,522
128C		Streets and Highways - Construction	120,809
128D		Streets and Highways - Purchase of P,P&E	66,995	25,555	74,974	2,474	6,659	185,852
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	189,733	75,476	160,122	460,106	41,724	124,200
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E		57,016	9,026	92,393		16,080
131A		Parking Facilities - Salaries & Wages
131B		Parking Facilities - Other Direct
131C		Parking Facilities - Construction					59,099	21,113
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	122,721	115,661	115,933	97,801	92,592	60,069
135B		Transpor. All Other - Other Direct	12,520	14,011	22,554	37,792	17,350	38,878
135C		Transpor. All Other - Construction				2,655	914	66,481
135D		Transpor. All Other - Purchase of P,P&E		5,132	8,275	5,909	24,387	2,485
136A	ENVIRON	Solid Waste - Salaries & Wages	250,625	266,598	277,068	264,589	237,426	186,116
136B	MENTAL	Solid Waste - Other Direct	231,988	203,041	196,988	194,327	189,170	223,123
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E	4,518	4,492	18,987	59,892	95,541	53,994
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	19,161	19,886	19,227	23,033	24,011	24,768
138C		Cemeteries - Construction
138D		Cemeteries - Purchase of P,P&E					4,613	9,325
139A		Environ. All Other - Salaries & Wages
139B		Environ. All Other - Other Direct
139C		Environ. All Other - Construction
139D		Environ. All Other - Purchase of P,P&E
140A	ECONOMIC	Planning & Zoning - Salaries & Wages	169,057	157,489	140,903	139,673	127,246	70,166
140B	& PHYSICAL	Planning & Zoning - Other Direct	14,838	36,305	46,157	49,340	76,986	45,060
140C	DEVELOP	Planning & Zoning - Construction
140D		Planning & Zoning - Purchase of P,P&E	908	1,800	9,734	5,114
141A		Economic Development - Salaries & Wages
141B		Economic Development - Other Direct		113,504	77,651
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
145C		Econ. Dev. All Other - Construction
145D		Econ. Dev. All Other - Purchase of P,P&E
146A	HUMAN	Health - Salaries & Wages
146B	SERVICES	Health - Other Direct
146C		Health - Construction
146D		Health - Purchase of P,P&E
147A		Mental Health - Salaries & Wages
147B		Mental Health - Other Direct
147C		Mental Health - Construction
147D		Mental Health - Purchase of P,P&E
148A		Social Services - Salaries & Wages
148B		Social Services - Other Direct
148C		Social Services - Construction
148D		Social Services - Purchase of P,P&E
149B		Hospital-City - Other Direct
150B		Hospital-Private - Other Direct
151A		Legal Aid - Salaries & Wages
151B		Legal Aid - Other Direct
151C		Legal Aid - Construction
151D		Legal Aid - Purchase of P,P&E
152A		Human Serv. All Other - Salaries & Wages
152B		Human Serv. All Other - Other Direct
152C		Human Serv. All Other - Construction
152D		Human Serv. All Other - Purchase of P,P&E
153A	CULTURE	Recreation & Parks - Salaries & Wages
153B	RECREATION	Recreation & Parks - Other Direct	64,180	64,019	74,774	93,788	75,031	75,245
153C		Recreation & Parks - Construction	283,957	123,831	58,494	6,151	3,684	103,880
153D		Recreation & Parks - Purchase of P,P&E	77,122	20,545	28,172	297,931	97,967	104,606
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
158A	UTILITY	Water & Sewer - Salaries & Wages	1,003,538	1,058,044	978,986	1,147,437	1,101,372	933,160
158B		Water & Sewer - Other Direct	1,432,058	1,410,118	1,388,466	1,150,624	1,087,356	1,152,652
158C		Water & Sewer - Construction	1,743,992	4,570,610	770,367	780,200	314,437
158D		Water & Sewer - Purchase of P,P&E	390,427	524,362	125,941	227,522	147,871	187,932
159A		Electric Power - Salaries & Wages
159B		Electric Power - Other Direct
159C		Electric Power - Construction
159D		Electric Power - Purchase of P,P&E
160A		Natural Gas - Salaries & Wages
160B		Natural Gas - Other Direct
160C		Natural Gas - Construction
160D		Natural Gas - Purchase of P,P&E
161.1A		Storm Water - Salaries & Wages
161.1B		Storm Water - Other Direct
161.1C		Storm Water - Construction
161.1D		Storm Water - Purchase of P,P&E
161B	DEBT	Water & Sewer - Interest & Fees	9,954	14,516	18,406	28,733	40,849	52,650
161D	SERVICE	Water & Sewer - Principal	198,804	129,219	125,329	391,632	379,516	367,715
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	51,053	22,954	34,034	35,381	42,560	33,266
166D		All Other - Principal	197,328	188,226	185,870	183,596	180,346	139,240
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement	3,633	1,514	560	2,241	7,023	11,385
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement	41,130	39,176	40,432	38,557	36,125	33,135
172B		Fringe Benefits Other	107,500	108,349	105,110	98,106	96,111	91,926
173A	INTERGOV	Multi-Cnty Libr Dis,Cnty,Or Other - Recipient
173B	EXPEND	Multi-Cnty Libr Dis,Cnty,Or Other - Item #
173C		Multi-Cnty Libr Dis,Cnty,Or Other - Amount
174A		Gen Gov Activities Shared W/ Cnty - Recipient
174B		Gen Gov Activities Shared W/ Cnty - Item #
174C		Gen Gov Activities Shared W/ Cnty - Amount
175A		Highways (Payments to State) - Recipient
175B		Highways (Payments to State) - Item No.
175C		Highways (Payments to State) - Amount
176A		Other - Intergovt. Expenditures - Recipient
176B		Other - Intergovt. Expenditures - Item #
176C		Other - Intergovt. Expenditures - Amount
177A		Other - Intergovt. Expenditures - Recipient
177B		Other - Intergovt. Expenditures - Item #
177C		Other - Intergovt. Expenditures - Amount
178A		Other - Intergovt. Expenditures - Recipient
178B		Other - Intergovt. Expenditures - Item #
178C		Other - Intergovt. Expenditures - Amount
179.0		Current year's levy -- Excluding motor vehicles	1,790,051.	1,785,302.00	1,737,012.00	1,681,097.00	1,674,884.00	1,634,081.00
180.0		Current year's levy -- Motor vehicles (only)	144,467.	143,075.00	151,377.00	165,096.00	168,824.00	160,078.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	71,921.	68,621.00	88,248.00	45,159.00	55,573.00	55,318.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	33,302	30,205	33,379	35,019	33,486	29,175
183.0	DATA	Percentage of Taxes Collected - All Property %	94.56	94.88	93.56	95.66	95.17	95.29
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	95.98	96.16	94.92	97.31	96.68	96.61
185.0		Percentage of Taxes Collected - Motor Vehicles %	76.95	78.89	77.95	78.79	80.17	81.77
186.0		Ttl Amt Salaries/Wages for Construction
187A		Capital Reserve Schools - July 1, 2009
187B		Capital Reserve Schools - June 30, 2010
188A		Capital Reserve Hospitals - July 1, 2009
188B		Capital Reserve Hospitals - June 30, 2010
189A	PART 7	Cash On Hand & in Bank - Debt Service
189B	CASH &	Cash On Hand & in Bank - Construction Bond
189C	INVEST	Cash On Hand & in Bank - All Other	5,615,252	4,400,779	5,553,691	4,752,141	5,432,965	5,470,442
190A	PART	Appropriations Made During FY - B(1) - B(7)
190B	8	Expenditures Made During FY - B(1) - B(7)
191.0		Investment in Property - B(1) - B(4)
192.0		Amount Expended During FY - B(5) and B(7)
193.0		Amount of Tax Revenues Taken Into Account
194A	PART 9	Amount - Total Revenues	11,311,156	13,098,157	9,526,835	8,786,339	8,389,024	8,473,628
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In	571,661	96,767	9,756	183,234	144,685	216,354
194D		Amount - Net Revenues	10,739,495	13,001,390	9,517,079	8,603,105	8,244,339	8,257,274
		Calculated amount	10,739,495	13,001,390	9,517,079	8,603,105	8,244,339	8,257,274
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	10,812,755	13,809,402	8,520,187	9,704,617	8,429,593	7,735,932
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out	571,661	96,767	9,756	183,234	144,685	216,354
195D		Amount - Net Expenditures	10,241,094	13,712,635	8,510,431	9,521,383	8,284,908	7,519,578
		Calculated amount	10,241,094	13,712,635	8,510,431	9,521,383	8,284,908	7,519,578
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water					61,404,000
401B	Water /	Number of residential accounts billed Sewer					7,500
402A	Sewer	Amount processed and/or purchased in units Water	532	537	570	656,687,000	660,631,000
402B	Operations	Amount processed and/or purchased in units Sewer	327	330	279	321,067,000	357,346,000
403A		Total amount billed in units - Water	355	341	420	426,622,000	414,262,000
403B		Total amount billed in units - Sewer	327	330	279	311,434,000	299,728,000
404A		Of the total in 403A above how many units were Residential W				179,181,000	171,564,000
404B		Of the total in 403B above how many units were Residential S					116,507,000
405A		Of the total in 403 above, how many units were Outside Muni W					36,057,000
405B		Of the total in 403 above, how many units were Outside Muni S					61,404,000
406A		Of the total in 405A above how many units were Residential W					7,854,000
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	1,861,290	1,769,607	1,841,254	1,799,764	1,655,120
408A		Dollars related to 403A above	1,083,318	983,822	1,030,850	1,014,063	992,624
408B		Dollars related to 403B above				755,901	685,458
409A		Dollars related to 404A above				385,344	374,377
409B		Dollars related to 404B above					465,486
410A		Dollars related to 405A above					119,412
410B		Dollars related to 405B above					245,330
411A		Dollars related to 406A above					26,010
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above	3,704	3,734	3,731	3,647
421A		Number of residential accounts billed - Water	2,569	2,490	2,487	2,434
421B		Number of residential accounts billed - Sewer	530	580	580	620
422A		Number of non-residential & bulk accounts billed - Water	447	485	485	513
422B		Number of non-residential & bulk accounts billed - Sewer	2	2	2	2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	J. Robert Boyette
951.0		Title	City Manager
952.0		Date	10/27/2011	10/29/2010	11/06/2009	10/31/2008	10/29/2007	10/24/2006
953.0		Contact	Harriett Thomas
954.0		Title	Finance Director
955.0		Phone	828-652-3551
956.0		Fax	828-652-1983
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	8,075	7,481	7,295	7,302	7,079	6,667
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	$3,335,716	2,962,584	3,151,144	3,050,166	3,018,932	2,744,773
Total Operating Revenues Per Capita	$413	396	432	418	426	412
Group Weighted Average Revenues Per Capita	44	261	244	235	242	255
State Weighted Average Revenues Per Capita	20	273	252	255	255	249

% to Total Operating Revenues
Operating Expenses	93.39%	104.12%	93.92%	93.65%	92.72%	96.87%
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	6.61%	-4.12%	6.08%	6.35%	7.28%	3.13%
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%	3.28%	3.31%	4.19%
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	3.00%	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	3.30%	-4.25%	5.79%	9.64%	10.98%	6.78%
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	1.61	2.74	4.52	2.06	2.53	2.55
Group Weighted Average	3.65	2.97	3.21	3.12	3.25	3.67
State Weighted Average	3.94	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	36.7	31.2	34.6	39.7	38.0
Group Weighted Average	29.2	59.4	63.6	54.7	55.3	55.7
State Weighted Average	13.0	57.9	58.5	56.6	61.6	59.8

Days Cash on Hand	181.7	140.8	260.1	180.4	239.2	246.5
Group Weighted Average	-408.9	424.6	493.9	540.8	562.2	488.8
State Weighted Average	-80.4	613.4	559.6	588.2	645.7	570.9

Cash flow from Operations	$1,179,785	516,967	573,215	951,022	785,236	648,975

Debt to Equity	0.12	0.08	0.03	0.04	0.07	0.09
Group Weighted Average	0.28	0.31	0.30	0.25	0.26	0.25
State Weighted Average	0.31	0.59	0.54	0.54	0.55	0.55

Debt per Capita	307	211	64	85	143	204
Group Weighted Average	55	384	357	309	307	288
State Weighted Average	34	897	784	781	761	733

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

	2005	2004	2003	2002
	$163,688	1,583,726	379,962	133,298

Capital Contributions: Excluded from income above	$1,248,054	3,185,779	1,148,159	0	0	48,511


Operating Statistics

Estimated population of the areas served Water	0	0	0	0	8,500	NA
Estimated population of the areas served Sewer	0	0	0	0	7,500	NA

Number of Gallons of Water Processed (000) omitted	532	537	570	656,687,000	660,631,000	NA
Number of Gallons of Sewage Processed (000) omitted	327	330	279	321,067,000	357,346,000	NA

Number of Gallons of Water Billed (000) omitted	355	341	420	426,622,000	414,262,000	NA
Number of Gallons of Sewage Billed (000) omitted	327	330	279	311,434,000	299,728,000	NA

Ratio of Water Billed to Water Processed	0.66765	0.63431	0.73710	0.64966	0.62707	NA
Ratio of Sewage Billed to Sewage Processed	1.00000	1.00000	1.00000	0.97000	0.83876	NA

Total Revenue from Water Sales	1,861,290	1,769,607	1,841,254	1,799,764	1,655,120	NA
Total Revenue from Sewage Sales	1,083,318	983,822	1,030,850	1,014,063	992,624	NA

Water Revenue per 1000 gallons of Sales					194.72000	NA
Sewage Revenue per 1000 gallons of Sales					132.34987	NA

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

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

Residential Water Sales per thousand Gallons				0.00422	0.00400	NA
Residential Sewage Sales per thousand Gallons				0.00326	0.00331	NA

Water Sales per thousand Gallons outside Municipal Limits					0.00400	NA
Sewage Sales per thousand Gallons outside Municipal Limits					0.00331	NA

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

Financial Graphs and Comparisons

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

Go to top of page

Analysis of Available Fund Balance: General Fund

	2007	2008	2009	2010	2011
Unit's FBA %	62.99%	50.98%	61.83%	52.39%	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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2007 2008 2009 2010 2011

Municipality 95.17% 95.66% 93.56% 94.88% 94.56%

Pop. Group 96.70% 95.81% 95.41% 95.40% 96.53%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

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

	2007	2008	2009	2010	2011
Municipality	95.17%	95.66%	93.56%	94.88%	94.56%
Pop. Group	96.70%	95.81%	95.41%	95.40%	96.53%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

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

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2007 2008 2009 2010 2011

Municipality 0 0 0 0 0

Pop. Group 93 71 69 89 #N/A

Statewide 478 456 455 449 #N/A

Municipal Population Group: 5,000 to 9,999

	2007	2008	2009	2010	2011
Municipality	0	0	0	0	0
Pop. Group	93	71	69	89	#N/A
Statewide	478	456	455	449	#N/A

Municipal Population Group: 5,000 to 9,999

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2007 2008 2009 2010 2011

Property Tax $255 257 256 258 233

Utility 427 418 432 399 413

Sales Tax 204 209 182 142 126

Sales & Services 63 60 60 69 66

Intergovernmental 119 113 135 107 131

Debt Proceeds 19 20 15 438 158

Other Miscellaneous 78 101 69 159 44

Total $1,165 1,178 1,149 1,572 1,171

	2007	2008	2009	2010	2011
Property Tax	$255	257	256	258	233
Utility	427	418	432	399	413
Sales Tax	204	209	182	142	126
Sales & Services	63	60	60	69	66
Intergovernmental	119	113	135	107	131
Debt Proceeds	19	20	15	438	158
Other Miscellaneous	78	101	69	159	44
Total	$1,165	1,178	1,149	1,572	1,171

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2011
2011

Category Revenue
Per Capita

Property Tax $1,880,587
$233

Water/Sewer 0
0

Electric 3,335,716
413

Other Utilities 0
0

Sales Tax 1,015,762
126

Sales & Services 533,480
66

Intergovernment 1,058,066
131

Debt Proceeds 1,276,047
158

Miscellaneous 358,463
44

Total $9,458,121
$1,171

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

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2011
2011

Category Expenditures
Per Capita

General Government $644,385
$79

Water/Sewer 0
0

Electric 4,570,015
566

Other Utilities 0
0

Debt Service 457,139
57

Transportation 1,132,934
140

Public Safety 2,212,767
274

Other 1,223,854
152

Total $10,241,094
$1,268

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

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $3,940,334
$488

Water/Sewer Capital 0
0

Electric Capital 2,134,419
264

Other Capital 703,135
87

Other Operating 3,463,206
429

Total $10,241,094
$1,268

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

Last Updated 1/31/2012 4:19:03 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$1,880,587	$233
Water/Sewer	0	0
Electric	3,335,716	413
Other Utilities	0	0
Sales Tax	1,015,762	126
Sales & Services	533,480	66
Intergovernment	1,058,066	131
Debt Proceeds	1,276,047	158
Miscellaneous	358,463	44
Total	$9,458,121	$1,171

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

North CarolinaDepartment of State TreasurerFinancial InformationCity of Marion

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
City of Marion