North Carolina
Department of State Treasurer
Financial Information
City of Mebane

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

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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	$5,658,842	5,339,605	4,899,477	4,549,493	4,421,516	3,591,701
		Utility	3,862,585	4,395,155	3,496,977	3,129,698	2,839,651	2,194,196
		Sales Tax	1,616,608	1,535,006	1,384,456	1,293,224	1,171,541	1,003,130
		Sales & Services	350,625	362,003	344,043	282,591	280,519	256,365
		Intergovernmental	1,823,223	1,398,850	1,770,774	1,216,983	1,106,934	1,174,134
		Debt Proceeds	3,200,000	2,000,000	-	2,300,000	-	1,751,626
		Other Miscellaneous	1,454,151	2,938,868	1,367,644	1,104,460	476,461	505,419
		Total	$17,966,034	17,969,487	13,263,371	13,876,449	10,296,622	10,476,571

	Expenditures by Function
		Utility	$5,981,492	3,413,225	2,269,163	2,449,785	1,654,153	2,749,567
		Debt Service	1,799,853	1,601,683	1,612,531	1,507,314	1,393,327	1,467,114
		Transportation	1,389,022	936,798	923,750	825,226	1,190,001	628,478
		General Government	1,827,753	1,619,904	1,597,781	1,423,045	1,771,684	1,154,781
		Public Safety	3,635,585	3,240,027	2,246,156	2,375,606	2,535,471	2,748,758
		Other	2,730,370	2,628,120	3,422,397	3,149,622	1,633,379	1,090,235
		Total	$17,364,075	13,439,757	12,071,778	11,730,598	10,178,015	9,838,933

	Expenditures by Object
		Salaries & Wages	$3,453,067	3,114,866	2,938,087	2,837,801	2,588,196	2,349,510
		Capital Outlay	6,061,252	3,153,744	2,668,013	3,010,040	1,619,030	2,887,724
		Other Operating + Debt Service	7,849,756	7,171,147	6,465,678	5,882,757	5,970,789	4,601,699
		Total	$17,364,075	13,439,757	12,071,778	11,730,598	10,178,015	9,838,933


	Per Capita Revenues by Source
		Property Tax	$616	644	605	574	562	466
		Utility	420	530	431	395	361	285
		Sales Tax	178	184	171	163	148	131
		Sales & Services	38	44	42	36	36	33
		Intergovernmental	198	169	218	153	141	152
		Debt Proceeds	348	241	-	290	-	227
		Other Miscellaneous	158	354	169	139	61	66
		Total	$1,956	2,166	1,636	1,750	1,309	1,360

	Per Capita Expenditures by Function
		Utility	$651	411	280	309	210	357
		Debt Service	196	193	199	190	177	191
		Transportation	151	113	114	104	151	82
		General Government	199	195	197	179	226	149
		Public Safety	396	391	277	300	322	357
		Other	297	317	422	397	208	142
		Total	$1,890	1,620	1,489	1,479	1,294	1,278

	Per Capita Expenditures by Object
		Salaries & Wages	$376	375	363	358	329	305
		Capital Outlay	660	380	329	380	206	375
		Other Operating	854	865	797	741	759	598
		Total	$1,890	1,620	1,489	1,479	1,294	1,278

	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	121	119	116	114	111
		Average Population In Group	4,702	4,808	4,820	4,759	4,871	4,838
		City of Mebane Population	9,187	8,296	8,105	7,930	7,864	7,701
	Group Average Per Capita Revenues by Source
		Property Tax	339	312	306	296	284	282
		Utility	315	316	326	307	292	279
		Sales Tax	160	158	154	146	140	120
		Sales & Services	81	79	74	70	68	67
		Intergovernmental	182	176	160	165	184	179
		Debt Proceeds	174	109	95	65	77	69
		Other Miscellaneous	126	161	126	110	97	132
		Total	1,377	1,311	1,241	1,159	1,142	1,128

	Group Average Per Capita Expenditures by Function
		Utility	377	334	305	290	305	298
		Debt Service	103	97	98	101	104	97
		Transportation	112	112	112	105	100	90
		General Government	170	160	156	154	159	136
		Public Safety	322	312	280	268	261	249
		Other	233	237	209	218	199	214
		Total	1,317	1,252	1,160	1,136	1,128	1,084

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	421	408	390	385	359	354
		Capital Outlay	284	254	205	179	208	172
		Other Operating	612	590	565	572	561	558
		Total	1,317	1,252	1,160	1,136	1,128	1,084


General Fund Go to top of page			2008	2007	2006	2005	2004	2003
	General Fund revenues		$9,879,041	9,636,624	8,961,532	7,826,328	7,310,551	6,399,672
	General Fund expenditures		10,288,357	9,192,052	7,809,369	7,010,901	7,092,075	5,899,892
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		-	-	-	42,266	-	-
	Capital leases and installment purchase proceeds		-	-	-	-	-	-
	Other items		-	-	-	-	-	766,711
	Excess of revenues and other sources over (under) expenditures and other uses		(409,316)	444,572	1,152,163	773,161	218,476	1,266,491

	Fund balance available (FBA):
		In dollars	$9,046,627	10,038,010	9,172,541	7,883,561	7,805,909	7,065,198
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	87.93	109.20	117.46	111.77	110.07	119.75
		Group weighted average FBA %	65.07	64.31	62.33	62.22	61.38	60.00
		State weighted average Non-Electric Group	36.47	37.14	36.51	36.90	36.42	36.42
		State weighted average FBA %	36.20	36.37	36.31	36.76	36.35	36.06


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$7,297,871	9,395,566	5,418,465	4,598,375	4,251,840	3,875,468
		Quick ratio	5.44	7.26	7.18	5.78	5.63	5.09
		Net income	1,615,669	6,199,150	1,619,329	1,150,745	1,254,605	814,060
		Cashflow from operations	1,540,351	1,718,503	1,004,780	1,095,752	897,051	639,304
		Depreciation & Amortization Expense	756,913	673,435	664,442	656,254	630,026	491,756



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

		Population at July 1st of the Previous Year	9,187	8,296	8,105	7,930	7,864	7,701
		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	$22,127,494	21,185,283	16,300,046	15,101,198	13,526,347	12,811,173
		Investment Earnings	853,954	919,562	666,578	358,509	155,175	170,467
		Tax Rate Equivalent	0.0743	0.0863	0.0681	0.0397	0.0178	0.0218
		Tax Rate Equivalent Group weighted average	0.0296	0.0439	0.0322	0.0212	0.0115	0.0166
		Tax Rate Equivalent Statewide weighted average	0.0524	0.0920	0.0573	0.0415	0.0340	0.0332
		Latest year of Revaluation	2001	2001	2001	2001	2001	2001
		January 1, Prior Year Assessed Valuation	$1,149,864,403	1,065,751,676	978,688,996	902,829,955	870,723,368	780,838,219
		Tax Rate	0.5000	0.5000	0.5000	0.5000	0.4700	0.4700
		Tax Rate Group weighted average	0.2682	0.3126	0.3191	0.3626	0.3759	0.3833
		Tax Rate State Wide	0.4254	0.4455	0.4321	0.4448	0.4566	0.4594
		Assessment -to-Sales Ratio	90.49	91.40	94.91	95.29	98.64	97.63
		Assessment -to-Sales Ratio Group weighted average	90.92	83.47	91.52	85.31	89.22	88.07
		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	$1,270,708,811	1,166,030,280	1,031,175,847	947,455,090	882,728,475	799,793,321
		EffectiveTax Rate	0.4525	0.4570	0.4746	0.4765	0.4636	0.4589
		Group weighted average Effective Tax Rate	0.2438	0.2610	0.2921	0.3093	0.3354	0.3376
		Statewide weighted average Effective Tax Rate	0.3765	0.3939	0.3987	0.4108	0.4209	0.4113
		Percent Collected	98.37	98.36	98.10	98.10	98.62	98.23
		Percent Collected Group weighted average	97.46	96.76	96.72	96.85	96.72	96.35
		Percent Collected Statewide	97.97	97.59	97.55	97.42	97.31	96.96
		Percent Collected Excluding Motor Vehicles	99.22	99.28	99.13	99.09	99.29	99.04
		Percent Collected Excluding Motor Vehicles Group weighted average	98.08	98.00	98.08	97.96	97.91	97.84
		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	86.67	85.52	84.92	84.37	88.90	88.43
		Percent Collected Motor Vehicles Only Group weighted average	85.75	86.04	86.22	85.87	85.76	84.39
		Percent Collected Motor Vehicles Only Statewide weighted average	86.74	86.71	86.80	87.31	87.62	86.69
		Tax Uncollected	51,918	88,628	93,601	87,830	61,633	64,171
		Tax Rate Equivalent	0.0045	0.0083	0.0096	0.0097	0.0071	0.0082
		Dominant County: Alamance
	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	A	A	A	A	A	A

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$1,075,000	1,165,000	1,250,000	1,330,000	1,410,000	1,485,000
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	1,075,000	1,165,000	1,250,000	1,330,000	1,410,000	1,485,000
		Per Capita	$117	140	154	168	179	193
		Total Per Capita for the Population Group	71	93	117	131	171	#N/A
		Total Per Capita Statewide	456	478	495	505	548	#N/A
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0846%	0.0999%	0.1212%	0.1404%	0.1597%	0.1857%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.0577%	0.0861%	0.1199%	0.1450%	0.2078%	#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	$5,176,900	5,658,851	3,994,750	4,318,394	4,629,763	4,972,889
		--General Government	6,348,357	3,737,057	4,310,269	4,868,580	3,035,955	3,412,864
		Total*	$11,525,257	9,395,908	8,305,019	9,186,974	7,665,718	8,385,753
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$731,069	852,915	974,761	1,096,607	1,218,453	1,340,299


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		9,187	8,296	8,105	7,930	7,864	7,701

1A	Non GASB34	General Fund Assets						8,201,008
1B	FISCAL	General Fund Liabilities						524,302
2A	SUMMARY	Debt-service Assets
2B		Debt service Liabilities
3A		Enterprise Assets						27,824,769
3B		Enterprise Liabilities						8,217,086
4A		Internal Service Assets
4B		Internal service Liabilities
5A		Special Revenue Assets						32,107
1.5A	GASB34	Governmental Activities Assets	36,921,509	32,278,423	26,767,989	25,121,573	21,002,663
1.5B	FISCAL	Governmental Activities Liabilities	7,685,210	4,777,757	5,417,364	6,228,550	4,586,466
3.5A	SUMMARY	Business Type Activities Assets	39,348,276	38,321,142	30,196,231	29,206,886	28,534,304
3.5B		Business Type Activities Liabilties	7,901,094	8,489,629	6,563,868	7,193,852	7,672,015
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
5B		Special Revenue Liabilities
6A		Trust & Agency Assets						317,888
6B		Trust & Agency Liabilities						317,888
7A		Capital Project Assets						869,312
7B		Capital Project Liabilities						232,741
8A		General Fixed Assets						12,122,007
9B		General Long term debt - Liabilities						4,181,924
10	PART 2	Current collections of unit-wide levy	5,619,959	5,296,621	4,831,430	4,512,054	4,372,472	3,572,844
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	18,670	22,042	45,765	21,365	29,322	5,391
13		Penalties and interest	20,213	20,942	22,282	16,074	19,722	13,466
14		Collection of taxes previously written off
15		Animal tax
16		1% Local government sales and use tax	658,028	606,023	559,440	560,182	495,112	421,397
17		1/2% Local government sales and use taxes (Article 40)	334,469	327,344	286,558	249,946	232,963	244,185
18		1/2% Local government sales and use taxes (Article 42)	331,311	324,510	284,333	247,842	230,439	233,726
18.5		1/2% Local government sales and use taxes (Article 44)	292,800	277,129	254,125	235,254	213,027	103,822
19		Licenses Privilege					8,486	9,034
19.1		Privilege - Occupational & business licensing & permit taxes	14,008	14,304	13,643	10,428
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV		69,031	43,881	39,808		40,585
23		Local occupancy tax					39,808
24		Prepared food tax
25		911 charges
26		Gross Receipts Tax on Short Term Vehicles Leases	3,128	4,752	6,121	3,129
27	FEDERAL	FEDERAL Payment in lieu of taxes
28	INTERGOV	Equitable sharing of Federally forfeited property	5,732	15,644	18,532	595	1,258	23,074
29	REVENUES	General government		12,756
30		Public safety	9,000	95,997			15,327
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax				3,879	84,162	165,472
34		Housing/community development	416,275		389,092
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	1,953	4,644	1,708	5,454	2,586	2,473
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues				19,193	48,174
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	742,434	672,640	763,801	617,714	437,265	411,813
45		Beer and Wine tax	38,215	36,624	35,044	34,808	33,074	31,251
46		Powell Bill	294,470	256,180	253,666	250,838	222,232	236,535
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	5,966	4,303	4,013	4,902	3,974	3,545
51		General Government
52		Public safety					5,000	11,209
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	1,000	1,500	6,000
63	REVENUES	Public safety	302,028	292,412	292,768	273,450	247,732	281,812
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	6,150	6,150	6,150	6,150	6,150	6,950
71	PERMITS	Building permits	70,125	120,235	136,713	85,333	65,954	49,162
72	& FEES	Inspection fees	169,763	79,108	115,069	51,737	49,856	63,288
72.1		Amusements licensing and permit taxes
73		Other permits
74	SALES &	Parking revenues					285	675
75	SERVICES	Rents and royalties	59,960	41,748	39,798	16,101	15,534	1,801
76		Airport
77		Fire protection charges
78		Solid waste	206,965	192,983	181,820	176,039	171,478	168,900
79		Ambulance and rescue squad charges
80		Cemeteries	6,250	31,850	24,250	9,975	12,050	9,650
81		Recreation service revenues	75,950	84,422	80,675	80,476	81,172	75,339
82		Library service revenues
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services	1,500	11,000	17,500
86	UTILITY	Water and sewer charges	3,862,585	4,395,155	3,496,977	3,129,698	2,839,651	2,194,196
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	853,954	919,562	666,578	358,509	155,175	170,467
91		Special assessments	19,022	24,925	39,414	9,983	58,817	42,778
92		Private contribution and donations	159,434	1,450,000	116,498	372,886	225	100
93		Sales of materials and fixed assets	54,963	104,798	110,954	67,454	22,777	17,659
94		Sales of real property
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge			44,245	53,762	41,222	16,782
97		ABC profit distribution	60,405	56,409
98		Other miscellaneous revenues	49,349	95,744	74,528	51,431	34,141	95,564
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases	3,200,000	2,000,000		2,300,000		1,751,626
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	29,660	48,485	39,555	38,330	-395	-6,035
106		Deposits other than utility
107		Prepaid taxes	1,546	-273	771	1,947	-10,822	12,097
108		Prepaid privilege licenses	656		4,544	4,438	1,571	-702
109A	PART 4	Governing body - Salaries	45,500	45,500	32,050	34,800	31,800	30,966
109B	GENERAL	Governing body - All other Direct	26,473	25,199	12,443	5,310	7,157	4,361
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	175,371	154,351	145,213	127,707	116,000	110,869
110B		Administration - All other Direct	240,104	220,734	219,410	233,934	208,514	187,594
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures		35,480
111A		Elections (cost of) - Salaries
111B		Elections (cost of) - All other Direct	3,009		1,989	300	2,466	300
111C		Elections (cost of) - Construction
111D		Elections (cost of) - Land, Equipment and Existing Structures
112A		Finance - Salaries	182,774	123,275	117,744	117,634	107,113	103,271
112B		Finance - All other Direct	154,837	128,902	124,529	135,867	100,095	81,955
112C		Finance - Construction
112D		Finance - Land, Equipment. and Existing Structures
113A		Taxes - Salaries	39,092	41,131	55,210	32,335	31,500	29,702
113B		Taxes - All other Direct	38,820	29,486	40,469	37,252	24,705	23,621
113C		Taxes - Construction
113D		Taxes - Land, Equipment, and Existing Structures		6,107
114A		Legal - Salaries	98,326	94,544	90,906	89,091	84,048	81,600
114B		Legal - All other Direct	36,431	34,121	30,865	34,043	27,037	22,608
114C		Legal - Construction
114D		Legal - Land, Equipment, and Existing Structures
115A		Public Buildings - Salaries	101,694	59,015	57,616	59,606	59,530	74,242
115B		Public Buildings - All other Direct	186,759	250,045	203,512	180,719	159,399	111,927
115C		Public Buildings - Construction			132,335
115D		Public Buildings - Land, Equipment, and Existing Structures	163,796	108,874		97,355	604,385	19,159
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	182,515	154,200	157,673	143,946	120,059	126,705
118B		General Government All Other - All other Direct	152,252	108,940	115,890	93,146	87,876	82,224
118C		General Government All Other - Construction			59,927			63,677
118D		General Government All Other - Land, Equipment, and Existing Structures
119A	PUBLIC	Police and Communications - Salaries	862,094	788,048	706,500	731,268	675,987	588,507
119B	SAFETY	Police and Communications - All other Direct	529,154	514,035	470,991	426,409	459,623	303,773
119C		Police and Communications - Construction	84,824	31,396	8,462	13,449	485,965	266,093
119D		Police and Communications - Land, Equipment and Existing Structures	80,164	165,796	49,407	29,546	48,102	180,211
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	484,966	451,769	424,404	412,890	343,215	242,466
122B		Fire - All other Direct	892,103	528,082	391,019	364,881	387,245	282,099
122C		Fire - Construction	429,840
122D		Fire - Land, Equipment, and Existing Structures	75,540	546,821	25,932	224,568		768,804
123A		Inspectors - Salaries	92,134	88,537	88,172	72,590	65,817	61,915
123B		Inspectors - All other Direct	41,119	44,769	26,325	34,357	37,485	23,726
123C		Inspectors - Construction
123D		Inspectors - Land, Equipment, and Existing Structures		21,963		29,703
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	14,394	13,233	7,691	9,421	9,075	18,538
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Land, Equipment, and Existing Structures
128A		Streets and Highways - Salaries	247,684	207,504	162,004	154,579	156,280	135,964
128B		Streets and Highways - All other Direct	415,972	383,623	312,537	520,677	473,812	216,630
128C		Streets and Highways - Construction	128,244		193,523		183,933
128D		Streets and Highways - Land, Equipment and Existing Structures	24,098			12,172
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	352,005	270,560	214,665	37,555	331,951	26,880
130C		State Street Aid Allocation - Powell Bill - Construction	206,625	61,878	33,330	90,822	34,950	230,466
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures
131A		Parking Facilities - Salaries
131B		Parking Facilities - All other Direct
131C		Parking Facilities - Construction
131D		Parking Facilites - Land, Equipment, and Existing Structures
132A		Mass Transit - City - Salaries
132B		Mass Transit - City - All other Direct
132C		Mass Transit - City - Construction
132D		Mass Transit - City - Land, Equipment, and Existing Structures
133B		Mass Transit - Private - All other Direct only
134A		Airport - Salaries
134B		Airport - All other Direct
134C		Airport - Construction
134D		Airport - Land, Equipment, and Existing Structures
135A		Transportation - All Other - Salaries
135B		Transportation - All Other - All other Direct
135C		Transportation - All Other - Construction
135D		Transportation - All Other - Land, Equipment, and Existing Structures
136A	ENVIRON	Solid Waste - Salaries	179,896	121,430	104,471	85,739	77,298	74,530
136B	MENTAL	Solid Waste - All other Direct	437,915	577,846	324,340	318,010	280,651	269,789
136C	PROTECTION	Solid Waste - Construction					111,505
136D		Solid Waste - Land, Equipment, and Existing Structures		394,802		9,687		22,052
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	1,987	20,533	1,833	1,066
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures	340,696	441,520
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	53,933	51,331	48,886	47,910	45,198	38,059
140B	& PHYSICAL	Planning and Zoning - All other Direct	234,662	117,016	45,443	31,776	328,832	32,416
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			19,258
142C		Community Development - Construction			431,508
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	323,488	300,947	295,793	279,736	246,997	215,631
153B	RECREATION	Recreation and Parks - All other Direct	446,058	469,466	440,521	457,864	374,507	310,028
153C		Recreation and Parks - Construction	586,973	6,813	682,746	482,345	135,701
153D		Recreation and Parks - Land, Equipment, and Existing Structures	36,155	27,829	10,557		14,489	117,996
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	55,426	61,012	254,989
156C		Libraries - Construction	17,910	20,842	748,906	1,421,215
156D		Libraries - Land, Equipment, and Existing Structures
157A		Culture and Recreation - All Other - Salaries
157B		Human Services - All Other - All other Direct					4,565
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	383,600	433,284	451,445	447,970	427,354	435,083
158B		Water and Sewer - All other Direct	1,711,505	1,696,318	1,526,338	1,402,637	1,226,799	1,095,218
158C		Water and Sewer - Construction	3,775,458	882,757	52,592	63,970		1,219,266
158D		Water and Sewer - Land, Equipment, and Existing Structures	110,929	400,866	238,788	535,208
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	294,405	239,497	259,622	279,767	255,661	474,795
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	693,797	542,745	525,490	513,215	539,972	448,586
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	151,349	177,361	202,870	183,247	159,508	122,501
166D		All Other - Debt Service Principal Payments	660,302	642,080	624,549	531,085	438,186	421,232
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit		3,000	3,000	3,000	3,000	3,000
168B	FRINGE	Fringe Benefits Unallocated - (B)
169B		Separation Allowance - Law Enforcement Officers -(B)	20,400	20,400	20,400		1,036	6,217
170B		Separation Allowance - Other Employees - (B)
171B		Supplemental Retirement Income Plan for Law Enforcement Officers - (B)	43,247	38,411	34,544	35,945	30,996	24,947
172B		Fringe Benefits Other - (B)	15,271	13,733	10,146	11,274	10,636	6,734
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	5,388,481	5,031,060	4,571,970	4,310,577	4,162,144	3,360,524
180	OTHER	Current Year Levy Motor Vehicles Only	388,810	363,401	356,108	311,711	288,199	275,217
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	42,214	36,005	39,915	39,116	29,642	32,320
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	51,820	52,623	53,686	48,714	31,991	31,851
183		Percentage of Taxes Collected - Current Year All Property	98.37	98.36	98.10	98.10	98.62	98.23
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	99.22	99.28	99.13	99.09	99.29	99.04
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	86.67	85.52	84.92	84.37	88.90	88.43
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	22,127,494	21,185,283	16,300,046	15,101,198	13,526,347	12,811,173
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	18,064,033	18,123,488	13,325,045	13,918,715	10,296,622	10,476,571
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in	97,999	154,001	61,674	42,266
194D		Amounts - Net Revenues per AFIR	17,966,034	17,969,487	13,263,371	13,876,449	10,296,622	10,476,571
		Calculated amount	17,966,034	17,969,487	13,263,371	13,876,449	10,296,622	10,476,571
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	17,462,074	13,593,758	12,133,452	11,772,864	10,178,015	9,838,933
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out	97,999	154,001	61,674	42,266
195D		Amounts Net Expenditures per AFIR	17,364,075	13,439,757	12,071,778	11,730,598	10,178,015	9,838,933
		Calculated amount	17,364,075	13,439,757	12,071,778	11,730,598	10,178,015	9,838,933
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Elaine J. Hicks
951		Title of Official	Finance Officer
952		Date Certified	10/31/2008	10/31/2007	10/28/2006
953		Person to Contact	Elaine J. Hicks
954		Title of Person to Contact	Finance Officer
955		Telephone Number	(919)563-5901
956		Facsimile Number	(919)563-1007

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

	2008	2007	2006	2005	2004	2003

Population	9,187	8,296	8,105	7,930	7,864	7,701
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	$3,551,393	3,457,258	3,098,969	2,893,186	2,689,616	2,104,296
Total Operating Revenues Per Capita	$387	417	382	365	342	273
Group Weighted Average Revenues Per Capita	396	397	412	394	373	354
State Weighted Average Revenues Per Capita	364	367	356	331	308	295

% to Total Operating Revenues
Operating Expenses	79.50%	81.23%	84.56%	86.93%	84.00%	96.69%
Group Weighted Average	93.18%	90.16%	87.25%	90.21%	91.34%	93.36%
State Weighted Average	86.74%	82.44%	81.55%	85.60%	89.13%	90.84%

Operating Margin	20.50%	18.77%	15.44%	13.07%	16.00%	3.31%
Group Weighted Average	6.82%	9.84%	12.75%	9.79%	8.66%	6.64%
State Weighted Average	13.26%	17.56%	18.45%	14.40%	10.87%	9.16%

Operating Transfers In/(out)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	-3.22%	-2.12%	0.26%	-0.43%	-5.40%	-1.68%
State Weighted Average	3.96%	-0.78%	-0.58%	-0.79%	-1.21%	-0.99%

Net Income before capital contributions	45.49%	53.04%	29.49%	17.65%	15.52%	6.69%
Group Weighted Average	3.36%	-0.97%	6.51%	7.51%	0.89%	4.57%
State Weighted Average	13.45%	11.89%	9.65%	8.63%	2.88%	0.31%

Key Ratios and Cash Flow

Quick Ratio	5.44	7.26	7.18	5.78	5.63	5.09
Group Weighted Average	3.12	3.26	3.68	3.54	4.02	3.72
State Weighted Average	2.95	2.90	2.82	1.81	2.76	3.04

Days Sales in Receivables	46.1	45.0	40.1	83.0	41.5	36.8
Group Weighted Average	52.2	52.6	53.8	53.5	60.0	55.4
State Weighted Average	55.3	59.9	57.8	59.9	65.7	60.0

Days Cash on Hand	1,474.9	1,772.0	1,091.0	950.6	1,067.2	1,074.9
Group Weighted Average	439.3	462.5	413.6	388.8	421.1	468.9
State Weighted Average	457.8	497.5	458.0	423.5	407.9	414.8

Cash flow from Operations	$1,540,351	1,718,503	1,004,780	1,095,752	897,051	639,304

Debt to Equity	0.22	0.26	0.26	0.29	0.32	0.37
Group Weighted Average	0.31	0.28	0.25	0.23	0.27	0.22
State Weighted Average	0.56	0.55	0.52	0.52	0.52	0.50

Debt per Capita	760	925	767	794	858	943
Group Weighted Average	631	533	484	493	509	525
State Weighted Average	1,136	1,091	989	929	855	852

Capital Expenditures:	2008	2007	2006	2005	2004	2003
	$3,886,387	1,283,623	291,380	599,178	0	1,219,266

	2002	2001	2000	1999
	$3,443,114	2,182,360	131,034	534,250

Capital Contributions: Excluded from income above	$0	4,365,342	705,588	640,061	837,127	673,343


Operating Statistics

Estimated population of the areas served Water	0	8,624	NA	NA	NA	NA
Estimated population of the areas served Sewer	0	8,444	NA	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	0	447,304	NA	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	0	374,796	NA	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	383,017,249	358,595	NA	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	322,030,240	300,622	NA	NA	NA	NA

Ratio of Water Billed to Water Processed		0.80168	NA	NA	NA	NA
Ratio of Sewage Billed to Sewage Processed		0.80210	NA	NA	NA	NA

Total Revenue from Water Sales	2,059,860	1,820,060	NA	NA	NA	NA
Total Revenue from Sewage Sales	1,982,902	1,683,922	NA	NA	NA	NA

Water Revenue per 1000 gallons of Sales		211.04592	NA	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales		199.42231	NA	NA	NA	NA

Group Average Sales per thousand Gallons Water	$1,510.62899	$1,842.80047	NA	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$1,202.09823	$1,724.69791	NA	NA	NA	NA

State Average Sales per thousand Gallons Water	$13,144.87654	$5,350.70834	NA	NA	NA	NA
State Average Sales per thousand Gallons Sewage	$10,395.28087	$3,921.08643	NA	NA	NA	NA

Residential Water Sales per thousand Gallons	$0.00532	5.36615	NA	NA	NA	NA
Residential Sewage Sales per thousand Gallons	$0.00567	5.24318	NA	NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits		11.59998	NA	NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits		9.94079	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

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

	2004	2005	2006	2007	2008
Unit's FBA %	110.07%	111.77%	117.46%	109.20%	87.93%
Group average FBA %	61.38%	62.22%	62.33%	64.31%	65.07%
State average Electric/Non Electric Group FBA %	36.42%	36.90%	36.51%	37.14%	36.47%
State average FBA %	36.35%	36.76%	61.38%	36.37%	36.20%

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

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2004 2005 2006 2007 2008

Municipality 98.62% 98.10% 98.10% 98.36% 98.37%

Pop. Group 96.72% 96.85% 96.72% 96.76% 97.46%

Statewide 97.31% 97.42% 97.55% 97.59% 97.97%

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

	2004	2005	2006	2007	2008
Municipality	98.62%	98.10%	98.10%	98.36%	98.37%
Pop. Group	96.72%	96.85%	96.72%	96.76%	97.46%
Statewide	97.31%	97.42%	97.55%	97.59%	97.97%

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

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2004 2005 2006 2007 2008

Municipality 179 168 154 140 117

Pop. Group 171 131 117 93 71

Statewide 548 505 495 478 456

Municipal Population Group: 5,000 to 9,999

	2004	2005	2006	2007	2008
Municipality	179	168	154	140	117
Pop. Group	171	131	117	93	71
Statewide	548	505	495	478	456

Municipal Population Group: 5,000 to 9,999

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2004 2005 2006 2007 2008

Property Tax $562 574 605 644 616

Utility 361 395 431 530 420

Sales Tax 148 163 171 184 178

Sales & Services 36 36 42 44 38

Intergovernmental 141 153 218 169 198

Debt Proceeds 0 290 0 241 348

Other Miscellaneous 61 139 169 354 158

Total $1,309 1,750 1,636 2,166 1,956

	2004	2005	2006	2007	2008
Property Tax	$562	574	605	644	616
Utility	361	395	431	530	420
Sales Tax	148	163	171	184	178
Sales & Services	36	36	42	44	38
Intergovernmental	141	153	218	169	198
Debt Proceeds	0	290	0	241	348
Other Miscellaneous	61	139	169	354	158
Total	$1,309	1,750	1,636	2,166	1,956

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2008
2008

Category Revenue
Per Capita

Property Tax $5,658,842
$616

Water/Sewer 3,862,585
420

Electric 0
0

Other Utilities 0
0

Sales Tax 1,616,608
178

Sales & Services 350,625
38

Intergovernment 1,823,223
198

Debt Proceeds 3,200,000
348

Miscellaneous 1,454,151
158

Total $17,966,034
$1,956

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

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2008
2008

Category Expenditures
Per Capita

General Government $1,827,753
$199

Water/Sewer 5,981,492
651

Electric 0
0

Other Utilities 0
0

Debt Service 1,799,853
196

Transportation 1,389,022
151

Public Safety 3,635,585
396

Other 2,730,370
297

Total $17,364,075
$1,890

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

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2008
2008

Category Expenditures
Per Capita

Salaries & Wages $3,453,067
$376

Water/Sewer Capital 3,886,387
423

Electric Capital 0
0

Other Capital 2,174,865
237

Other Operating 7,849,756
854

Total $17,364,075
$1,890

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

Last Updated 8/27/2009 7:42:57 AM



	2008	2008
Category	Revenue	Per Capita
Property Tax	$5,658,842	$616
Water/Sewer	3,862,585	420
Electric	0	0
Other Utilities	0	0
Sales Tax	1,616,608	178
Sales & Services	350,625	38
Intergovernment	1,823,223	198
Debt Proceeds	3,200,000	348
Miscellaneous	1,454,151	158
Total	$17,966,034	$1,956

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

North CarolinaDepartment of State TreasurerFinancial InformationCity of Mebane

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
City of Mebane