North Carolina
Department of State Treasurer
Financial Information
Town of Nashville



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

Institute of Government North Carolina Cities Web Site

Go to North Carolina County and Municipal Financial Information Home Page
Go to Nash County Map Page

The AFIR report that was due 10/31/2011 has not been received as of 02/04/2012


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


Municipality Revenues and Expenditures Financial Profile
Go to top of page		201120102009200820072006

Revenues by Source







Property Tax$0 1,708,629 1,803,254 1,698,078 1,573,045 1,501,601


Utility - 3,414,755 2,879,527 2,610,780 2,595,978 2,426,716


Sales Tax - 779,024 826,881 902,054 860,169 794,410


Sales & Services - 1,009,448 852,345 798,708 840,102 754,939


Intergovernmental - 659,922 759,085 956,739 538,418 538,876


Debt Proceeds - 84,147 37,982 36,358 53,470 55,779


Other Miscellaneous - 453,403 233,238 763,918 2,805,964 275,008


Total$0 8,109,328 7,392,312 7,766,635 9,267,146 6,347,329










Expenditures by Function







Utility$0 3,148,328 2,566,359 2,371,288 2,490,685 2,223,010


Debt Service - 302,359 333,514 283,114 296,481 367,497


Transportation - 490,788 561,162 577,690 636,789 502,317


General Government - 980,843 1,226,649 743,214 680,945 680,068


Public Safety - 1,558,508 1,387,114 1,331,558 1,836,618 1,380,090


Other - 1,209,301 1,335,181 1,957,392 2,384,256 1,053,225


Total$0 7,690,127 7,409,979 7,264,256 8,325,774 6,206,207










Expenditures by Object







Salaries & Wages$0 2,601,938 2,557,984 2,415,024 2,449,037 2,324,450


Capital Outlay - 743,306 804,720 891,177 2,171,715 475,949


Other Operating + Debt Service - 4,344,883 4,047,275 3,958,055 3,705,022 3,405,808


Total$0 7,690,127 7,409,979 7,264,256 8,325,774 6,206,207



















Per Capita Revenues by Source







Property Tax$0 345 372 354 330 319


Utility - 690 595 545 545 516


Sales Tax - 158 171 188 180 169


Sales & Services - 204 176 167 176 161


Intergovernmental - 133 157 200 113 115


Debt Proceeds - 17 8 8 11 12


Other Miscellaneous - 92 48 159 589 58


Total$0 1,639 1,527 1,621 1,944 1,350










Per Capita Expenditures by Function







Utility$0 636 530 495 523 473


Debt Service - 61 69 59 62 78


Transportation - 99 116 121 134 107


General Government - 200 253 154 143 144


Public Safety - 315 287 278 385 294


Other - 244 276 409 500 224


Total$0 1,555 1,531 1,516 1,747 1,320










Per Capita Expenditures by Object







Salaries & Wages$0 526 528 504 514 494


Capital Outlay - 150 166 186 456 101


Other Operating - 879 837 826 777 725


Total$0 1,555 1,531 1,516 1,747 1,320










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


Number of Municipalites in Group 119 122 120 120 124 123


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


Town of Nashville Population 5,453 4,947 4,841 4,791 4,766 4,701

Group Average Per Capita Revenues by Source







Property Tax 352 342346336310306


Utility 539 323315313317332


Sales Tax 125 125144160159152


Sales & Services 144 8582787671


Intergovernmental 251 198179175172159


Debt Proceeds 107 531521112428


Other Miscellaneous 144 120157179229189


Total 1,662 1,2461,3751,3521,2871,237










Group Average Per Capita Expenditures by Function







Utility 423 419414370332305


Debt Service 79 1031001029698


Transportation 89 9595110111112


General Government 167 179185169159156


Public Safety 303 323318318310280


Other 240 220219230235209


Total 1,301 1,3391,3311,2991,2431,160










Group Average Per Capita Expenditures by Object







Salaries & Wages 450 431429414405390


Capital Outlay 226 325317279252205


Other Operating 624 583585606584564


Total 1,300 1,3391,3311,2991,2411,159


















General Fund
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General Fund revenues$4,338,444 4,161,486 4,275,033 4,352,510 4,088,736 3,861,772

General Fund expenditures 4,353,617 3,952,809 3,913,029 3,826,966 4,250,785 3,800,908

Operating transfers in 35,022 25,000 50,000 3,051 - 25,000

Operating transfers out - 31,151 757,946 88,183 20,000 -

Capital leases and installment purchase proceeds 237,500 - - - 485,850 -

Other items 6,892 287,469 9,723 384,169 2,624 -

Excess of revenues and other sources over (under) expenditures and other uses 264,241 489,995 (336,219) 824,581 306,425 85,864










Fund balance available (FBA):







In dollars$0 4,062,249 3,495,632 3,815,858 3,002,740 2,799,042


FBA as a % of GF Net Expenditures:







 Unit's FBA %0.00101.9774.8497.4679.3373.64


 Group weighted average FBA %104.9767.3970.2665.0764.3162.32


 State weighted average Non-Electric Group26.6838.7137.8936.6637.3937.38


 State weighted average FBA %29.0137.4737.0336.3536.5436.96

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$2,429,243 1,994,228 1,843,517 1,709,001 1,528,564 1,443,216


Quick ratio8.24 5.81 6.07 6.28 4.99 5.39


Net income560,729 300,759 244,746 318,267 139,815 393,883


Cashflow from operations800,292 573,242 467,616 424,694 310,893 652,786


Depreciation & Amortization Expense222,268 207,809 199,572 189,173 190,287 179,762


























Cash, Investments and Financing
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Population at July 1st of the Previous Year5,4534,9474,8414,7914,7664,701


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


Cash &Investments$0 $6,141,253 $5,689,975 $5,640,558 $5,369,131 $4,354,980


Investment Earnings0 15,287 74,154 193,032 236,311 173,102


Tax Rate Equivalent0.00000.00440.02560.07000.09340.0714


Tax Rate Equivalent Group weighted average0.00270.00550.01300.02940.04370.0322


Tax Rate Equivalent Statewide weighted average0.01560.02470.01330.05240.09200.0573


Latest year of Revaluation 200920092001200120012001


January 1, Prior Year Assessed Valuation$355,051,201 349,034,726 289,874,347 275,731,828 252,985,261 242,380,639


Tax Rate0.56000.51000.63000.63000.63000.6300


Tax Rate Group weighted average0.27780.25520.26970.26690.31160.3191


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio96.7498.5781.9282.7888.1091.08


Assessment -to-Sales Ratio Group weighted average102.19102.8492.1790.9283.5191.52


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$367,015,920 354,098,332 353,850,521 333,089,911 287,156,936 266,118,400


EffectiveTax Rate0.54170.50270.51610.52150.55500.5738


Group weighted average Effective Tax Rate0.28380.26240.24860.24270.26020.2921


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected0.000097.530097.740097.020096.810097.7700


Percent Collected Group weighted average96.5895.4095.4195.8196.7096.72


Percent Collected Statewide97.5997.3697.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles0.0098.2798.7197.9197.1998.68


Percent Collected Excluding Motor Vehicles Group weighted average97.3397.4397.5598.0697.9998.08


Percent Collected Excluding Motor Vehicles Statewide weighted average98.3598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 0.0092.9091.3992.6194.7090.93


Percent Collected Motor Vehicles Only Group weighted average85.2985.6085.2385.7586.0486.22


Percent Collected Motor Vehicles Only Statewide weighted average 87.2886.3486.5586.7486.7186.80


Tax Uncollected0 261,404 257,484 318,718 282,243 194,356


Tax Rate Equivalent0.00000.07490.08880.11560.11160.0802


Dominant County: Nash






Debt Information








Population Group5,000 to 9,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,999


Ratings:







 Fitch







 Moody's







 S & P
















General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation




 Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group79 107 158 152 149 162


Total Per Capita Statewide450 449 455 456 478 495


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


 Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0680%0.0802%0.1078%0.1101%0.1223%0.1565%


 Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.4280%0.4134%0.3909%0.4132%0.4706%0.5275%


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 0 0 0 0


--General Government0 0 0 0 1,961,000 0


Total*$0 0 0 0 1,961,000 0


* 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
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes5,4534,9474,8414,7914,7664,701









1.5AFISCAL Governmental Activities Assets
9,822,3939,546,5979,359,0978,840,6566,067,293
1.5BSUMMARYGovernmental Activities Liabilities
2,473,5412,585,6342,645,3532,867,079437,411
3.5A
Business Type Activities Assets
7,620,7857,343,8277,140,2946,962,9106,853,198
3.5B
Business Type Activities Liabilties
987,8591,011,6601,052,8731,193,7561,223,859
6.5A
Fiduciary Funds Assets
5,6724,1231,487

6.5B
Fiduciary Funds Liabilties
5,6724,1231,487

10.0PART 2Current Collections of Unit -Wide Levy
1,668,9101,756,3661,659,0091,549,5971,472,729
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections
30,4078,48217,28914,18219,561
13.0
Penalties and Interest
9,31238,40621,7809,2669,311
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax
3,351



16.0
1% Local Government Option Sales Tax
459,199389,499390,315364,673351,460
17.0
1/2% Local Government Option Sales Tax (40)
150,202163,917175,669170,728149,859
18.0
1/2% Local Government Option Sales Tax (42)
162,281162,227174,013169,234148,706
18.5
1/2% Local Government Option Sales Tax (44)
7,342111,238162,057155,534144,385
19.0
Privilege Licenses
4,2804,3335,4333,3804,363
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses
20,62820,39522,31618,65118,521
21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses
52,94559,72357,79946,57147,941
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax
33
1659270
27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety


38,0008,785
31.0
Transportation - Streets





32.0
Transportation - All Other


67,654

33.0
Environmental Protection





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





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax

780
73292
41.0REVENUESTransitional Hold Harmless





42.0
Wireless Enhanced 911 Service Charges





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





42.2
ETSF Interest Income





43.0
Piped Natural Gas Charge Distribution





44.0
Utility Franchise Tax
173,731273,507256,401239,401214,975
45.0
Beer and Wine Tax
6,90521,51621,95421,24220,565
46.0
Powell Bill
135,840152,716169,974151,296151,354
50.0
Court Fees - Facilities and Arrest Fees
1,374914


51.0
General Government





52.0
Public Safety
95,64364,48237,19463,882142,560
53.0
Transportation - Streets





54.0
Transportation - All Other


16,000

55.0
Environmental Protection





56.0
Econ. & Phys. Dev. - Housing/Community Dev
136,214230,131311,71716,434
57.0
Econ. & Phys. Dev. - All Other
105,969

32,000
58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation
4,2134,2524,5944,6968,860
61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety

1,500
550
64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development

9,28733,235

68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation
13,50013,50019,34012,500
71.0PERMITS Building Permits
5,9608,4189,05011,0425,657
72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits





74.0SALES &Parking Revenues
3,9353,8501,1959652,050
75.0SERVICESRents and Royalties
3,6765111
76.0
Airport





77.0
Fire Protection Charges
451,017328,141298,085319,004253,605
78.0
Solid Waste
407,890400,923381,496383,113342,138
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries
88,73174,86576,06886,335107,241
81.0
Recreation Service Revenues
41,80644,56138,48346,14635,385
82.0
Library Service Revenues
12,393
3,3804,53814,519
83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services
184,43130,897191,638167,387166,687
86.0UTILITYWater and Sewer Charges
3,230,3242,848,6302,419,1422,428,5912,260,029
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds
15,28774,154193,032236,311173,102
91.0
Special Assessments





92.0
Private Contributions and Donations

6,83920,095250
93.0
Sales of Materials and Fixed Assets
291,2159,723385,3692,624
94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution
49,58836,15351,48427,78525,424
98.0
Other Miscellaneous Revenues
84,14737,98236,35853,47055,779
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases



2,446,850
101.0
Other
15,925



102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits

1,1414,3496,5987,871
106.0
Deposits Other than Utility





107.0
Prepaid Taxes

6382,349-4,0414,498
108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages
27,28226,37827,07927,08925,174
109BGENERALGoverning Body - Other Direct
1,486354502561,315
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages
307,343325,688286,565276,610259,631
110B
Administration - Other Direct
236,152275,143325,587280,946294,782
110C
Administration - Construction





110D
Administration - Purchase of P,P&E
69,429


5,000
111A
Elections - Salaries & Wages





111B
Elections - Other Direct
4,977
2,402
1,411
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
1,7851,1473,1221,4511,888
113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct
11,0918,74815,3006,82212,215
114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct
99,89891,91082,65787,97155,252
115C
Public Buildings - Construction




23,400
115D
Public Buildings - Purchase of P,P&E
221,400497,281


116A
Court Facilities - Salaries & Wages





116B
Court Facilities - Other Direct





116C
Court Facilities - Construction





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





117A
Central Services - Salaries & Wages





117B
Central Services - Other Direct





117C
Central Services - Construction





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





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





118B
Gen. Govt. All Other - Other Direct





118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages
679,913611,710572,638623,631584,870
119BSAFETYPolice & Comm - Traffic Control - Other Direct
127,664115,00690,14998,551161,128
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E
49,840
6,700

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
486,880452,811429,113417,375368,172
122B
Fire - Other Direct
109,613115,589171,867141,011214,539
122C
Fire - Construction





122D
Fire - Purchase of P,P&E
74,32659,35415,805516,87310,717
123A
Inspectors - Salaries & Wages





123B
Inspectors - Other Direct





123C
Inspectors - Construction





123D
Inspectors - Purchase of P,P&E





124A
Rescue Units - Salaries & Wages





124B
Rescue Units - Other Direct





124C
Rescue Units - Construction





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





125A
Animal Control - Salaries & Wages





125B
Animal Control - Other Direct





125C
Animal Control - Construction





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





126A
Pub. Safety All Other - Salaries & Wages





126B
Pub. Safety All Other - Other Direct





126C
Pub. Safety All Other - Construction





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





127ATRANSPORTraffic Engineering - Salaries & Wages





127BTATIONTraffic Engineering - Other Direct





127C
Traffic Engineering - Construction





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





128A
Streets and Highways - Salaries & Wages
257,586276,037258,286229,939237,228
128B
Streets and Highways - Other Direct
223,202278,574303,824121,733112,458
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E
10,0006,55115,58050,44713,000
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



37,20837,122
130B
Powell Bill - Other Direct



197,462102,509
130C
Powell Bill - Construction





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





131A
Parking Facilities - Salaries & Wages





131B
Parking Facilities - Other Direct





131C
Parking Facilities - Construction





131D
Parking Facilities - Purchase of P,P&E





132A
Mass Transit - City - Salaries & Wages





132B
Mass Transit - City - Other Direct





132C
Mass Transit - City - Construction





132D
Mass Transit - City - Purchase of P,P&E





133B
Mass Transit - Private - Other Direct





134A
Airport - Salaries & Wages





134B
Airport - Other Direct





134C
Airport - Construction





134D
Airport - Purchase of P,P&E





135A
Transpor. All Other - Salaries & Wages





135B
Transpor. All Other - Other Direct





135C
Transpor. All Other - Construction





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





136AENVIRONSolid Waste - Salaries & Wages
119,756124,239120,203119,982108,606
136BMENTALSolid Waste - Other Direct
224,963218,522213,908168,110160,490
136CPROTECTIONSolid Waste - Construction





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





137A
Drainage & Watershed - Salaries & Wages





137B
Drainage & Watershed - Other Direct





137C
Drainage & Watershed - Construction





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





138A
Cemeteries - Salaries & Wages
79,67478,17574,82780,25376,693
138B
Cemeteries - Other Direct
11,5369,3136,8386,0688,290
138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E




5,679
139A
Environ. All Other - Salaries & Wages





139B
Environ. All Other - Other Direct





139C
Environ. All Other - Construction





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





140AECONOMICPlanning & Zoning - Salaries & Wages
114,755114,241109,960105,176106,619
140B& PHYSICALPlanning & Zoning - Other Direct
25,54128,26323,48318,54619,274
140CDEVELOPPlanning & Zoning - Construction





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





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct
20,42793,20093,43562,192136,424
141C
Economic Development - Construction





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





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct
254,250316,379347,99116,434
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





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - Other Direct





146C
Health - Construction





146D
Health - Purchase of P,P&E





147A
Mental Health - Salaries & Wages





147B
Mental Health - Other Direct





147C
Mental Health - Construction





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





148A
Social Services - Salaries & Wages





148B
Social Services - Other Direct





148C
Social Services - Construction





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





149B
Hospital-City - Other Direct





150B
Hospital-Private - Other Direct





151A
Legal Aid - Salaries & Wages





151B
Legal Aid - Other Direct





151C
Legal Aid - Construction





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





152A
Human Serv. All Other - Salaries & Wages





152B
Human Serv. All Other - Other Direct





152C
Human Serv. All Other - Construction





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





153ACULTURE Recreation & Parks - Salaries & Wages
113,168107,41289,538119,169105,034
153BRECREATIONRecreation & Parks - Other Direct
78,06572,75095,14777,503107,057
153C
Recreation & Parks - Construction





153D
Recreation & Parks - Purchase of P,P&E
7,466
10,286
5,679
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
113,523130,668124,822122,327119,918
156B
Libraries - Other Direct
18,47329,08749,46544,74159,523
156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E
27,70412,932597,4891,443,75533,939
157A
Cult. & Recr. All Other - Salaries & Wages





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





157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages
302,058310,625321,993290,278295,383
158B
Water & Sewer - Other Direct
2,563,1292,027,1321,803,9782,039,7671,549,092
158C
Water & Sewer - Construction




303,535
158D
Water & Sewer - Purchase of P,P&E
283,141228,602245,317160,64075,000
159A
Electric Power - Salaries & Wages





159B
Electric Power - Other Direct





159C
Electric Power - Construction





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





160A
Natural Gas - Salaries & Wages





160B
Natural Gas - Other Direct





160C
Natural Gas - Construction





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





161.1A
Storm Water - Salaries & Wages





161.1B
Storm Water - Other Direct





161.1C
Storm Water - Construction





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





161BDEBTWater & Sewer - Interest & Fees
29,62833,21936,81040,40245,417
161DSERVICEWater & Sewer - Principal
83,71283,71283,71283,712136,873
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
96,870100,61531,59125,96012,269
166D
All Other - Principal
92,149115,968131,001146,407172,938
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement
23,01214,16816,57017,46721,867
170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement
7,26018,47628,71621,71018,797
172B
Fringe Benefits Other





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





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





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





174A
Gen Gov Activities Shared W/ Cnty - Recipient





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





174C
Gen Gov Activities Shared W/ Cnty - Amount





175A
Highways (Payments to State) - Recipient





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





175C
Highways (Payments to State) - Amount





176A
Other - Intergovt. Expenditures - Recipient





176B
Other - Intergovt. Expenditures - Item #





176C
Other - Intergovt. Expenditures - Amount





177A
Other - Intergovt. Expenditures - Recipient





177B
Other - Intergovt. Expenditures - Item #





177C
Other - Intergovt. Expenditures - Amount





178A
Other - Intergovt. Expenditures - Recipient





178B
Other - Intergovt. Expenditures - Item #





178C
Other - Intergovt. Expenditures - Amount





179.0
Current year's levy -- Excluding motor vehicles.1,475,263.001,559,532.001,440,201.001,356,535.001,329,162.00
180.0
Current year's levy -- Motor vehicles (only).235,894.00237,383.00288,562.00244,126.00176,857.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh.25,510.0020,101.0030,156.0038,117.0017,499.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles
16,73720,44821,31612,94716,038
183.0DATAPercentage of Taxes Collected - All Property %0.0097.5397.7497.0296.8197.77
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%0.0098.2798.7197.9197.1998.68
185.0
Percentage of Taxes Collected - Motor Vehicles %0.0092.9091.3992.6194.7090.93
186.0
Ttl Amt Salaries/Wages for Construction





187A
Capital Reserve Schools - July 1, 2009





187B
Capital Reserve Schools - June 30, 2010





188A
Capital Reserve Hospitals - July 1, 2009





188B
Capital Reserve Hospitals - June 30, 2010





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





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





189CINVESTCash On Hand & in Bank - All Other
6,141,2535,689,9755,640,5585,369,1314,354,980
190A PARTAppropriations Made During FY - B(1) - B(7)





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





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





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





193.0
Amount of Tax Revenues Taken Into Account





194APART 9Amount - Total Revenues
8,184,7558,200,2587,856,3059,287,1466,372,329
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In
56,151807,94689,67020,00025,000
194D
Amount - Net Revenues
8,128,6047,392,3127,766,6359,267,1466,347,329


Calculated amount
8,128,6047,392,3127,766,6359,267,1466,347,329


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures
7,746,2788,217,9257,353,9268,345,7746,231,207
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out
56,151807,94689,67020,00025,000
195D
Amount - Net Expenditures
7,690,1277,409,9797,264,2568,325,7746,206,207


Calculated amount
7,690,1277,409,9797,264,2568,325,7746,206,207


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



21,014
401BWater /Number of residential accounts billed Sewer



2,153
402ASewer Amount processed and/or purchased in units Water

187,223,500148,527245,493
402BOperationsAmount processed and/or purchased in units Sewer
299,406,636333,835,000254,172334,853
403A
Total amount billed in units - Water
19,754,000208,669,000165,540144,601
403B
Total amount billed in units - Sewer
16,817,000178,494,000135,900114,355
404A
Of the total in 403A above how many units were Residential W
16,361,00098,064,000148,417129,319
404B
Of the total in 403B above how many units were Residential S



23,497
405A
Of the total in 403 above, how many units were Outside Muni W



20,205
405B
Of the total in 403 above, how many units were Outside Muni S



21,014
406A
Of the total in 405A above how many units were Residential W



18,070
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
1,077,069867,207821,688759,559
408A
Dollars related to 403A above
2,148,5091,799,1511,589,7011,765,912
408B
Dollars related to 403B above
892,070369,550736,697679,287
409A
Dollars related to 404A above
1,735,980843,6341,431,5151,579,288
409B
Dollars related to 404B above



123,425
410A
Dollars related to 405A above



312,013
410B
Dollars related to 405B above



110,381
411A
Dollars related to 406A above



279,040
411B
Dollars related to 406B above





412A
Dollars related to 407A above





412B
Dollars related to 407B above

2,0772,323

421A
Number of residential accounts billed - Water

1,9812,009

421B
Number of residential accounts billed - Sewer

276268

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

235222

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
































950.0
OfficialBarbara Pleasants

951.0
TitleFinance Director

952.0
Date





953.0
ContactScott May

954.0
TitleCPA

955.0
Phone252-459-4511 ext 226




956.0
Fax252-459-8926




957.0
E-Mail:

















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Key Ratios and Operations Statistics of Water and Sewer Systems for


Town of Nashville













201120102009200820072006








Population
5,4534,9474,8414,7914,7664,701
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
$03,414,7562,848,6302,610,7822,595,9792,430,786
Total Operating Revenues Per Capita
$0690588545545517
Group Weighted Average Revenues Per Capita17261244235242255
State Weighted Average Revenues Per Capita7272252255255249








% to Total Operating Revenues






Operating Expenses
0.00%90.26%89.16%88.75%97.07%83.32%
Group Weighted Average
82.20%92.72%91.41%92.91%90.03%86.35%
State Weighted Average
91.62%83.21%87.12%84.06%80.00%79.32%








Operating Margin
0.00%9.74%10.84%11.25%2.93%16.68%
Group Weighted Average
17.80%7.28%8.59%7.09%9.97%13.65%
State Weighted Average
8.38%16.79%12.88%15.94%20.00%20.68%








Operating Transfers In
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
21.89%1.69%1.70%1.04%1.49%1.56%
State Weighted Average
27.09%1.59%1.20%1.28%1.10%1.57%








Operating Transfers Out
0.00%0.73%1.76%0.00%0.00%1.03%
Group Weighted Average
67.66%3.09%9.31%3.10%2.59%1.83%
State Weighted Average
52.67%1.55%2.65%3.15%1.86%2.84%








Net Income before capital contributions
0.00%8.34%8.59%12.19%4.15%16.20%
Group Weighted Average
85.84%19.63%12.72%18.01%5.29%17.80%
State Weighted Average
643.66%15.82%-9.92%18.20%25.61%24.40%








Key Ratios and Cash Flow














Quick Ratio
8.245.816.076.284.995.39
Group Weighted Average
3.752.973.213.123.253.67
State Weighted Average
4.023.212.822.962.912.83








Days Sales in Receivables
8.045.450.743.940.843.2
Group Weighted Average
3.459.463.654.755.355.7
State Weighted Average
1.257.958.556.761.659.8








Days Cash on Hand
0.0249.1271.7290.3243.4295.0
Group Weighted Average
-50.1424.6493.9540.8562.2488.8
State Weighted Average
-16.4614.6560.8588.9647.0571.9








Cash flow from Operations
$800,292573,242467,616424,694310,893652,786








Debt to Equity
0.000.090.110.130.150.17
Group Weighted Average
0.380.310.300.250.260.25
State Weighted Average
0.220.590.540.540.550.55








Debt per Capita
0127147166184205
Group Weighted Average
20384357309307288
State Weighted Average
8897783781761733








Capital Expenditures:
201120102009200820072006


$000000










2005200420032002



$30,000516,5121,347,305609,266









Capital Contributions: Excluded from income above
$2,04015,9250032,0000
















Operating Statistics














Estimated population of the areas served Water00002,540NA
Estimated population of the areas served Sewer00002,153NA








Number of Gallons of Water Processed (000) omitted00187,223,500148,527245,493NA
Number of Gallons of Sewage Processed (000) omitted0299,406,636333,835,000254,172334,853NA








Number of Gallons of Water Billed (000) omitted019,754,000208,669,000165,540144,601NA
Number of Gallons of Sewage Billed (000) omitted016,817,000178,494,000135,900114,355NA








Ratio of Water Billed to Water Processed

1.114541.114540.58902NA
Ratio of Sewage Billed to Sewage Processed
0.056170.534680.534680.34151NA








Total Revenue from Water Sales00000NA
Total Revenue from Sewage Sales02,148,5091,799,1511,589,7011,765,912NA








Water Revenue per 1000 gallons of Sales




0.00000NA
Sewage Revenue per 1000 gallons of Sales




820.20994NA








Group Average Sales per thousand Gallons Water$0.00602$146.64376$40.01634$1,510.62899$1,842.80047NA
Group Average Sales per thousand Gallons Sewage$0.00883$94.75591$48.91229$1,673.88245$2,249.50353NA








State Average Sales per thousand Gallons Water$0.00381$25.16691$28.47236$12,972.02948$5,350.70834NA
State Average Sales per thousand Gallons Sewage$0.00272$48.57325$47.83284$11,816.81710$3,994.76021NA








Residential Water Sales per thousand Gallons$0.000000.054520.003774.963705.25280NA
Residential Sewage Sales per thousand Gallons$0.000000.127760.0100811.6975815.44234NA








Water Sales per thousand Gallons outside Municipal Limits$0.00000


5.25280NA
Sewage Sales per thousand Gallons outside Municipal Limits$0.00000


15.44237NA








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



Financial Graphs and Comparisons


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Analysis of Available Fund Balance: General Fund

20072008200920102011
Unit's FBA %79.33%97.46%74.84%101.97%0.00%
Group average FBA %64.31%65.07%70.26%67.39%104.97%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.71%26.68%
State average FBA %36.54%36.35%64.31%37.47%29.01%






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

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Analysis of Property Tax

20062007200820092010
Municipality97.77%96.81%97.02%97.74%97.53%
Pop. Group96.72%96.70%95.81%95.41%95.40%
Statewide97.55%97.58%97.56%97.34%97.36%






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






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group14915215810779
Statewide478456455449450






Municipal Population Group: 2,500 to 4,999






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Analysis of Revenue

20062007200820092010
Property Tax$319330354372345
Utility516545545595690
Sales Tax169180188171158
Sales & Services161176167176204
Intergovernmental115113200157133
Debt Proceeds12118817
Other Miscellaneous585891594892
Total$1,3501,9441,6211,5271,639

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Analysis of Revenue for Fiscal 2011











2010
2010
CategoryRevenue
Per Capita
Property Tax$1,708,629
$345
Water/Sewer184,431
37
Electric3,230,324
653
Other Utilities0
0
Sales Tax779,024
158
Sales & Services1,009,448
204
Intergovernment659,922
133
Debt Proceeds84,147
17
Miscellaneous453,403
92
Total$8,109,328
$1,639





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





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Analysis of Expenditures by Function for Fiscal 2011











2010
2010
CategoryExpenditures
Per Capita
General Government$980,843
$200
Water/Sewer0
0
Electric3,148,328
636
Other Utilities0
0
Debt Service302,359
61
Transportation490,788
99
Public Safety1,558,508
315
Other1,209,301
244
Total$7,690,127
$1,555





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





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Analysis of Expenditures by Object for Fiscal 2011






2010
2010
CategoryExpenditures
Per Capita
Salaries & Wages$2,601,938
$526
Water/Sewer Capital0
0
Electric Capital283,141
57
Other Capital460,165
93
Other Operating4,344,883
879
Total$7,690,127
$1,555





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





Last Updated 2/7/2012 2:33:32 PM