North Carolina
Department of State Treasurer
Financial Information
Town of Pembroke

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

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

Municipality Revenues and Expenditures Financial Profile Go to top of page			2008	2007	2006	2005	2004	2003
	Revenues by Source
		Property Tax	$903,206	715,639	699,021	443,834	528,836	509,571
		Utility	2,525,665	2,230,619	2,121,341	1,637,628	1,649,616	1,586,710
		Sales Tax	548,324	522,612	474,180	408,025	445,969	348,971
		Sales & Services	389,485	365,183	309,982	278,166	264,265	345,850
		Intergovernmental	1,439,117	390,278	431,507	447,582	921,337	732,092
		Debt Proceeds	-	-	-	-	-	975,000
		Other Miscellaneous	243,273	671,205	417,261	522,165	352,971	88,576
		Total	$6,049,070	4,895,536	4,453,292	3,737,400	4,162,994	4,586,770

	Expenditures by Function
		Utility	$2,170,374	1,736,996	1,849,992	1,412,855	1,168,993	1,259,217
		Debt Service	505,416	392,001	330,718	352,540	255,614	223,827
		Transportation	313,628	286,597	416,564	400,645	277,142	140,871
		General Government	458,778	451,904	253,682	439,994	418,155	278,222
		Public Safety	1,138,812	1,166,294	965,143	828,336	829,787	768,415
		Other	3,931,398	1,600,169	433,249	388,058	1,036,220	1,677,284
		Total	$8,518,406	5,633,961	4,249,348	3,822,428	3,985,911	4,347,836

	Expenditures by Object
		Salaries & Wages	$1,960,746	1,766,025	1,555,581	1,054,059	1,001,439	921,751
		Capital Outlay	245,697	98,474	188,382	67,398	23,700	88,803
		Other Operating + Debt Service	6,311,963	3,769,462	2,505,385	2,700,971	2,960,772	3,337,282
		Total	$8,518,406	5,633,961	4,249,348	3,822,428	3,985,911	4,347,836


	Per Capita Revenues by Source
		Property Tax	$319	262	257	165	196	187
		Utility	892	815	779	607	611	583
		Sales Tax	193	191	174	150	166	128
		Sales & Services	138	133	114	103	98	127
		Intergovernmental	509	143	158	166	341	269
		Debt Proceeds	-	-	-	-	-	358
		Other Miscellaneous	86	245	153	194	131	33
		Total	$2,137	1,789	1,635	1,385	1,543	1,685

	Per Capita Expenditures by Function
		Utility	$767	635	679	524	433	463
		Debt Service	179	143	121	131	95	82
		Transportation	111	105	153	148	103	52
		General Government	162	165	94	163	154	102
		Public Safety	402	426	354	307	308	282
		Other	1,389	585	159	144	384	616
		Total	$3,010	2,059	1,560	1,417	1,477	1,597

	Per Capita Expenditures by Object
		Salaries & Wages	$693	645	571	391	371	339
		Capital Outlay	87	36	69	25	9	33
		Other Operating	2,230	1,378	920	1,001	1,097	1,225
		Total	$3,010	2,059	1,560	1,417	1,477	1,597

	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
		Town of Pembroke Population	2,830	2,736	2,724	2,698	2,698	2,722
	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		$2,464,364	2,409,838	2,291,866	2,049,205	1,994,616	1,586,984
	General Fund expenditures		2,713,825	2,559,663	2,144,586	2,225,276	2,207,133	1,557,870
	Operating transfers in		200,000	200,000	-	213,071	100,000	80,000
	Operating transfers out		-	-	-	250,000	-	-
	Capital leases and installment purchase proceeds		144,000	61,475	-	-	-	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		94,539	111,650	147,280	(213,000)	(112,517)	109,114

	Fund balance available (FBA):
		In dollars	$327,954	397,994	246,563	(24,111)	166,414	76,088
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	12.76	15.93	11.50	-0.97	7.54	4.88
		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	$179,237	409,995	222,160	132,754	242,565	181,999
		Quick ratio	1.67	3.77	1.42	1.14	2.03	1.83
		Net income	351,310	413,411	1,572,538	443,174	689,435	459,990
		Cashflow from operations	375,150	214,589	428,171	647,765	417,071	422,226
		Depreciation & Amortization Expense	308,381	252,448	216,634	223,987	214,486	202,580



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

		Population at July 1st of the Previous Year	2,830	2,736	2,724	2,698	2,698	2,722
		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	$559,272	1,160,085	1,003,695	913,580	430,435	647,108
		Investment Earnings	29,957	53,059	18,875	2,754	0	1,564
		Tax Rate Equivalent	0.0220	0.0430	0.0161	0.0042	0.0000	0.0020
		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	2005	2005	2005	1996	1996	1996
		January 1, Prior Year Assessed Valuation	$135,927,418	123,350,404	117,311,218	65,527,861	75,731,741	79,526,491
		Tax Rate	0.6200	0.6200	0.6200	0.6700	0.6700	0.6700
		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	89.72	90.46	97.30	90.58	90.58	89.88
		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	$151,501,803	136,359,058	120,566,514	72,342,527	83,607,575	88,480,742
		EffectiveTax Rate	0.5563	0.5609	0.6033	0.6069	0.6069	0.6022
		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	92.55	93.07	91.80	89.48	95.11	92.05
		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	94.02	92.50	91.09	88.84	94.66	91.37
		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	73.65	100.00	100.00	100.00	100.00	100.00
		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	17,290	52,541	57,061	50,096	24,718	41,270
		Tax Rate Equivalent	0.0127	0.0426	0.0486	0.0764	0.0326	0.0519
		Dominant County: Robeson
	Debt Information
		Population Group	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999
		Ratings:
		Fitch
		Moody's
		S & P

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$1,607,500	1,661,000	1,711,500	1,760,000	1,806,500	1,850,500
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	1,607,500	1,661,000	1,711,500	1,760,000	1,806,500	1,850,500
		Per Capita	$568	607	628	652	670	680
		Total Per Capita for the Population Group	152	149	162	162	159	#N/A
		Total Per Capita Statewide	456	478	495	505	548	#N/A
		Total per Assessed Valuation Adjusted for Current Year Sales	1.0610%	1.2181%	1.4195%	2.4329%	2.1607%	2.0914%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1101%	0.1223%	0.1565%	0.1724%	0.1878%	#N/A
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4131%	0.4706%	0.5275%	0.5588%	0.6442%	#N/A
		Total Authorized but not Issued General Obligation Debt

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$0	0	0	0	0	0
		--General Government	2,718,750	2,863,750	0	0	0	0
		Total*	$2,718,750	2,863,750	0	0	0	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$173,691	188,165	202,640	217,114	231,588	246,062


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		2,830	2,736	2,724	2,698	2,698	2,722

1A	Non GASB34	General Fund Assets						787,349
1B	FISCAL	General Fund Liabilities						383,883
2A	SUMMARY	Debt-service Assets
2B		Debt service Liabilities
3A		Enterprise Assets						7,715,626
3B		Enterprise Liabilities						2,245,925
4A		Internal Service Assets
4B		Internal service Liabilities
5A		Special Revenue Assets						58,095
1.5A	GASB34	Governmental Activities Assets	8,003,748	7,388,853	4,047,945	4,245,251	4,156,329
1.5B	FISCAL	Governmental Activities Liabilities	4,292,959	4,406,307	1,515,187	1,822,323	1,774,314
3.5A	SUMMARY	Business Type Activities Assets	10,885,325	10,531,726	10,439,392	9,039,510	8,364,829
3.5B		Business Type Activities Liabilties	1,945,756	1,943,467	2,264,544	2,437,200	2,205,693
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
5B		Special Revenue Liabilities
6A		Trust & Agency Assets
6B		Trust & Agency Liabilities
7A		Capital Project Assets
7B		Capital Project Liabilities
8A		General Fixed Assets						3,163,190
9B		General Long term debt - Liabilities						1,306,633
10	PART 2	Current collections of unit-wide levy	834,211	705,593	638,915	426,038	480,385	493,135
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	45,716	18,678	48,483	16,264	40,345	8,984
13		Penalties and interest	23,279	-8,632	11,623	1,532	8,106	7,452
14		Collection of taxes previously written off
15		Animal tax
16		1% Local government sales and use tax	548,324	522,612	474,180	408,025	445,969	118,349
17		1/2% Local government sales and use taxes (Article 40)						105,954
18		1/2% Local government sales and use taxes (Article 42)						105,025
18.5		1/2% Local government sales and use taxes (Article 44)						19,643
19		Licenses Privilege					5,334	4,687
19.1		Privilege - Occupational & business licensing & permit taxes	16,735	15,845	26,458	6,471
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV				75	150	290
23		Local occupancy tax
24		Prepared food tax
25		911 charges
26		Gross Receipts Tax on Short Term Vehicles Leases
27	FEDERAL	FEDERAL Payment in lieu of taxes						3,078
28	INTERGOV	Equitable sharing of Federally forfeited property
29	REVENUES	General government
30		Public safety						39,477
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax
34		Housing/community development
35		All Other
36		Human services: Health, mental health, hospitals
37		All other
38		Culture and recreation
39	STATE	State Payment in Lieu of Taxes
40	INTERGOV	Controlled substance tax
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	224,980	188,418	113,556	105,338	98,308	115,231
45		Beer and Wine tax	12,603	12,309	11,917	11,942	11,690	11,426
46		Powell Bill	100,797	90,304	91,644	90,382	82,541	90,401
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	11,869	10,729	11,253	11,935	10,538	8,316
51		General Government
52		Public safety	64,722	88,518	163,137	102,418	305,316
53		Transportation - Streets
54		Transportation - All other
55		Environmental protection
56		Econ. & Phys. Dev. - Housing/Comm. Dev.	779,886		40,000		412,944	434,336
57		Econ. & Phys. Dev. - All Other				125,567
58		Human Services: Health, mental health, hospitals
59		All Other
60		Culture and recreation	244,260
61	LOCAL	LOCAL Payment in lieu of taxes
62	INTERGOV	General government
63	REVENUES	Public safety						29,827
64		Transportatin - Streets
65		Transportation - All other
66		Environmental protection
67		Economic and physical development
68		Human Services: Health, Mental Health & Hosp
69		Human Services: All Other
70		Culture and recreation
71	PERMITS	Building permits
72	& FEES	Inspection fees
72.1		Amusements licensing and permit taxes
73		Other permits
74	SALES &	Parking revenues						6,225
75	SERVICES	Rents and royalties
76		Airport
77		Fire protection charges	13,478	12,058
78		Solid waste	376,007	353,125	309,982	278,166	264,265	270,946
79		Ambulance and rescue squad charges
80		Cemeteries
81		Recreation service revenues
82		Library service revenues
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services						68,679
86	UTILITY	Water and sewer charges	2,525,665	2,230,619	2,121,341	1,637,628	1,649,616	1,586,710
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	29,957	53,059	18,875	2,754		1,564
91		Special assessments
92		Private contribution and donations	17,555	204,020	96,278	230,711
93		Sales of materials and fixed assets
94		Sales of real property
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge
97		ABC profit distribution
98		Other miscellaneous revenues	179,026	398,281	275,650	282,154	241,669	78,295
99		Proceeds of the sale of bonds and notes						975,000
100		Proceeds of capital leases and installment purchases
101		Other					105,818	3,740
102	NON-REV	Supplemental schools taxes - current levy collections
103	RECEIPTS	Prior years' levy collections
104		Tax collections for units other than reporting unit
105		Utilities customers' deposits
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries
109B	GENERAL	Governing body - All other Direct	96,147	85,547	64,736	93,674	86,484	85,230
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	96,005	92,182	86,897	68,415	63,303	59,210
110B		Administration - All other Direct	150,301	194,189	1,899	185,963	184,971	87,504
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures
111A		Elections (cost of) - Salaries
111B		Elections (cost of) - All other Direct
111C		Elections (cost of) - Construction
111D		Elections (cost of) - Land, Equipment and Existing Structures
112A		Finance - Salaries
112B		Finance - All other Direct
112C		Finance - Construction
112D		Finance - Land, Equipment. and Existing Structures
113A		Taxes - Salaries
113B		Taxes - All other Direct
113C		Taxes - Construction
113D		Taxes - Land, Equipment, and Existing Structures
114A		Legal - Salaries
114B		Legal - All other Direct
114C		Legal - Construction
114D		Legal - Land, Equipment, and Existing Structures
115A		Public Buildings - Salaries			25,571
115B		Public Buildings - All other Direct	94,782	57,514	54,798	72,074	66,849	30,043
115C		Public Buildings - Construction
115D		Public Buildings - Land, Equipment, and Existing Structures
116A		Court Facilities - Salaries
116B		Court Facilities - All other Direct	21,543	22,472	19,781	19,868	16,548	16,235
116C		Court Facilities - Construction
116D		Court Facilities - Land, Equipment, and Existing Structures
117A		Central Facilites - Salaries
117B		Central Facilities - All other Direct
117C		Central Facilites - Construction
117D		Central Facilites - Land, Equipment, and Existing Structures
118A		General Government All Other - Salaries
118B		General Government All Other - All other Direct
118C		General Government All Other - Construction
118D		General Government All Other - Land, Equipment, and Existing Structures
119A	PUBLIC	Police and Communications - Salaries	803,446	750,492	639,815	442,122	431,612	392,081
119B	SAFETY	Police and Communications - All other Direct	232,540	269,186	175,275	320,640	340,812	289,619
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures		61,937
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	19,492	14,102
122B		Fire - All other Direct	50,287	51,089	133,394	47,010	37,914	67,308
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures
123A		Inspectors - Salaries
123B		Inspectors - All other Direct
123C		Inspectors - Construction
123D		Inspectors - Land, Equipment, and Existing Structures
124A		Rescue Units - Salaries
124B		Rescue Units - All other Direct	29,151	15,592	1,164	3,117	2,542	2,500
124C		Rescue Units - Construction
124D		Rescue Units - Land, Equipment, and Existing Structures
125A		Animal Control - Salaries
125B		Animal Control - All other Direct
125C		Animal Control - Construction
125D		Animal Control - Land, Equipment, and Existing Structures
126A		Public Safety All Other - Salaries
126B		Public Safety All Other - All other Direct
126C		Public Safety All Other - Construction
126D		Public Safety All Other - Land, Equipment, and Existing Structures
127A	TRANSPOR	Traffic Engineering - Salaries
127B	TATION	Traffic Engineering - All other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Land, Equipment, and Existing Structures
128A		Streets and Highways - Salaries
128B		Streets and Highways - All other Direct	97,468	100,394	122,611	99,163	96,718	81,679
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures	115,363
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		39,594	36,806	26,541	25,364	24,384
130B		State Street Aid Allocation - Powell Bill - All other Direct	50,274	146,609	257,147	274,941	155,060	34,808
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures	50,523
131A		Parking Facilities - Salaries
131B		Parking Facilities - All other Direct
131C		Parking Facilities - Construction
131D		Parking Facilites - Land, Equipment, and Existing Structures
132A		Mass Transit - City - Salaries
132B		Mass Transit - City - All other Direct
132C		Mass Transit - City - Construction
132D		Mass Transit - City - Land, Equipment, and Existing Structures
133B		Mass Transit - Private - All other Direct only
134A		Airport - Salaries
134B		Airport - All other Direct
134C		Airport - Construction
134D		Airport - Land, Equipment, and Existing Structures
135A		Transportation - All Other - Salaries
135B		Transportation - All Other - All other Direct
135C		Transportation - All Other - Construction
135D		Transportation - All Other - Land, Equipment, and Existing Structures
136A	ENVIRON	Solid Waste - Salaries
136B	MENTAL	Solid Waste - All other Direct	395,333	374,242	338,321	313,244	269,395	256,346
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures
137A		Drainage and Watershed - Salaries
137B		Drainage and Watershed - All other Direct
137C		Drainage and Watershed - Construction
137D		Drainage and Watershed - Land, Equipment, and Existing Structures
138A		Cemeteries - Salaries
138B		Cemeteries - All other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures
139A		Environmental Protection - All Other - Salaries
139B		Environmental Protection - All Other - All other Direct
139C		Environmental Protection - All Other - Construction
139D		Environmental Protection All Other - Land, Equipment, and Existing Structures
140A	ECONOMIC	Planning and Zoning - Salaries
140B	& PHYSICAL	Planning and Zoning - All other Direct			34,828	26,770	710,592	1,371,711
140C	DEVELOP	Planning and Zoning - Construction
140D		Planning and Zoning - Land, Equipment, and Existing Structures
141A		Economic Development - Salaries
141B		Economic Development - All other Direct
141C		Economic Development - Construction
141D		Economic Development - Land, Equipment, and Existing Structures
142A		Community Development - Salaries
142B		Community Development - All other Direct
142C		Community Development - Construction
142D		Community Development - Land, Equipment, and Existing Structures
143A		Housing and Urban Renewal - Salaries	28,842
143B		Housing and Urban Renewal - All other Direct	751,044
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	15,555
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	3,380	3,353				1,348
153B	RECREATION	Recreation and Parks - All other Direct	2,720,244	1,193,395	19,081	16,179	17,734	13,934
153C		Recreation and Parks - Construction
153D		Recreation and Parks - Land, Equipment, and Existing Structures
154A		Coliseum - Salaries
154B		Coliseum - All other Direct
154C		Coliseum - Construction
154D		Coliseum - Land, Equipment, and Existing Structures
155A		Museums - Salaries
155B		Museums - All other Direct
155C		Museums - Construction
155D		Museums - Land, Equipment, and Existing Structures
156A		Libraries - Salaries
156B		Libraries - All other Direct	17,000	15,000	15,000	15,000	15,000	14,000
156C		Libraries - Construction
156D		Libraries - Land, Equipment, and Existing Structures
157A		Culture and Recreation - All Other - Salaries
157B		Human Services - All Other - All other Direct		14,179	26,019	16,865	23,499	19,945
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	1,009,581	866,302	766,492	516,981	481,160	444,728
158B		Water and Sewer - All other Direct	1,080,982	834,157	895,118	828,476	664,133	725,686
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures	79,811	36,537	188,382	67,398	23,700	88,803
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	88,273	91,442	124,676	96,553	99,083	101,564
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	67,974	64,974	95,266	60,974	58,474	57,474
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	167,265	102,580	43,158	76,060	98,057	64,789
166D		All Other - Debt Service Principal Payments	181,904	133,005	67,618	118,953
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit
168B	FRINGE	Fringe Benefits Unallocated - (B)
169B		Separation Allowance - Law Enforcement Officers -(B)
170B		Separation Allowance - Other Employees - (B)
171B		Supplemental Retirement Income Plan for Law Enforcement Officers - (B)	3,896	3,896	15,495	15,447	16,907	16,907
172B		Fringe Benefits Other - (B)
173A		Multi-County Library District, County, or Other Municipality Authority
173B	INTERGOV	Multi-County Library District, County, or Other Municipality (Item number)
173C	EXPEND	Multi-County Library District, County, or Other Municipality (Amount)
174A		General Governmental Actitivies shared with the County (County)
174B		General Governmental Actitivies shared with the County (Item number)
174C		General Governmental Actitivies shared with the County (Amount)
175A		Highways (Payments to State) (State)
175B		Highways (Payments to State) (Item number)
175C		Highways (Payments to State) (Amount)
176A		Others - Name of Payee #1
176B		Others - 1 (B)
176C		Others - 1 (C)
177A		Others - Name of Payee #2
177B		Others - 2 (B)
177C		Others - 2 (C)
178A		Others - Name of Payee #3
178B		Others - 3 (B)
178C		Others - 3 (C)
179	PART 6	Current Year Levy Excluding Motor Vehicles	841,628	700,523	640,670	449,075	462,900	478,459
180	OTHER	Current Year Levy Motor Vehicles Only	65,252	57,611	55,306	27,059	42,472	40,577
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	50,355	52,541	57,061	50,096	24,718	41,270
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	17,197
183		Percentage of Taxes Collected - Current Year All Property	92.55	93.07	91.80	89.48	95.11	92.05
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	94.02	92.50	91.09	88.84	94.66	91.37
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	73.65	100.00	100.00	100.00	100.00	100.00
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	559,272	1,160,085	1,003,695	913,580	430,435	647,108
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	6,049,070	4,895,536	4,453,292	4,200,471	4,472,994	4,666,770
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in				463,071	310,000	80,000
194D		Amounts - Net Revenues per AFIR	6,049,070	4,895,536	4,453,292	3,737,400	4,162,994	4,586,770
		Calculated amount	6,049,070	4,895,536	4,453,292	3,737,400	4,162,994	4,586,770
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	8,518,406	5,633,961	4,249,348	4,285,499	4,295,911	4,427,836
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out				463,071	310,000	80,000
195D		Amounts Net Expenditures per AFIR	8,518,406	5,633,961	4,249,348	3,822,428	3,985,911	4,347,836
		Calculated amount	8,518,406	5,633,961	4,249,348	3,822,428	3,985,911	4,347,836
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Leavira Chavis
951		Title of Official	Finance Officer
952		Date Certified	02/05/2009	01/31/2008	12/28/2006
953		Person to Contact	Leavira Chavis
954		Title of Person to Contact	Finance Officer
955		Telephone Number	910-521-9758
956		Facsimile Number	910-521-0472

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

	2008	2007	2006	2005	2004	2003

Population	2,830	2,736	2,724	2,698	2,698	2,722
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	$2,471,235	2,230,619	2,121,341	1,637,628	1,649,616	1,586,710
Total Operating Revenues Per Capita	$873	815	779	607	611	583
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	97.07%	87.55%	88.54%	95.84%	82.43%	86.53%
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	2.93%	12.45%	11.46%	4.16%	17.57%	13.47%
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)	-18.90%	-8.97%	0.00%	-13.01%	-15.76%	-5.04%
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	-19.55%	-0.62%	5.95%	-11.66%	-4.20%	2.03%
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	1.67	3.77	1.42	1.14	2.03	1.83
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	16.1	12.2	3.6	39.9	34.3	14.9
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	0.0	50.5	79.1	122.1	64.5	70.7
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	$375,150	214,589	428,171	647,765	417,071	422,226

Debt to Equity	0.20	0.22	0.23	0.30	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	629	676	703	724	733	749
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
	$79,811	36,537	188,382	67,398	23,700	88,803

	2002	2001	2000	1999
	$115,797	86,726	70,938	95,926

Capital Contributions: Excluded from income above	$834,316	427,141	1,446,409	634,047	758,681	427,838


Operating Statistics

Estimated population of the areas served Water	0	0	NA	NA	NA	NA
Estimated population of the areas served Sewer	0	0	NA	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	0	0	NA	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	0	0	NA	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	0	0	NA	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	0	0	NA	NA	NA	NA

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

Total Revenue from Water Sales	0	0	NA	NA	NA	NA
Total Revenue from Sewage Sales	0	0	NA	NA	NA	NA

Water Revenue per 1000 gallons of Sales			NA	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales			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			NA	NA	NA	NA
Residential Sewage Sales per thousand Gallons			NA	NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits			NA	NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits			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 %	7.54%	-0.97%	11.50%	15.93%	12.76%
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 95.11% 89.48% 91.80% 93.07% 92.55%

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	95.11%	89.48%	91.80%	93.07%	92.55%
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 670 652 628 607 568

Pop. Group 159 162 162 149 152

Statewide 548 505 495 478 456

Municipal Population Group: 2,500 to 4,999

	2004	2005	2006	2007	2008
Municipality	670	652	628	607	568
Pop. Group	159	162	162	149	152
Statewide	548	505	495	478	456

Municipal Population Group: 2,500 to 4,999

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2004 2005 2006 2007 2008

Property Tax $196 165 257 262 319

Utility 611 607 779 815 892

Sales Tax 166 150 174 191 193

Sales & Services 98 103 114 133 138

Intergovernmental 341 166 158 143 509

Debt Proceeds 0 0 0 0 0

Other Miscellaneous 131 194 153 245 86

Total $1,543 1,385 1,635 1,789 2,137

	2004	2005	2006	2007	2008
Property Tax	$196	165	257	262	319
Utility	611	607	779	815	892
Sales Tax	166	150	174	191	193
Sales & Services	98	103	114	133	138
Intergovernmental	341	166	158	143	509
Debt Proceeds	0	0	0	0	0
Other Miscellaneous	131	194	153	245	86
Total	$1,543	1,385	1,635	1,789	2,137

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2008
2008

Category Revenue
Per Capita

Property Tax $903,206
$319

Water/Sewer 2,525,665
892

Electric 0
0

Other Utilities 0
0

Sales Tax 548,324
193

Sales & Services 389,485
138

Intergovernment 1,439,117
509

Debt Proceeds 0
0

Miscellaneous 243,273
86

Total $6,049,070
$2,137

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

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2008
2008

Category Expenditures
Per Capita

General Government $458,778
$162

Water/Sewer 2,170,374
767

Electric 0
0

Other Utilities 0
0

Debt Service 505,416
179

Transportation 313,628
111

Public Safety 1,138,812
402

Other 3,931,398
1,389

Total $8,518,406
$3,010

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

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2008
2008

Category Expenditures
Per Capita

Salaries & Wages $1,960,746
$693

Water/Sewer Capital 79,811
28

Electric Capital 0
0

Other Capital 165,886
59

Other Operating 6,311,963
2,230

Total $8,518,406
$3,010

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

Last Updated 8/27/2009 7:53:46 AM



	2008	2008
Category	Revenue	Per Capita
Property Tax	$903,206	$319
Water/Sewer	2,525,665	892
Electric	0	0
Other Utilities	0	0
Sales Tax	548,324	193
Sales & Services	389,485	138
Intergovernment	1,439,117	509
Debt Proceeds	0	0
Miscellaneous	243,273	86
Total	$6,049,070	$2,137

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Pembroke

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Pembroke