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			2009	2008	2007	2006	2005	2004
	Revenues by Source
		Property Tax	$904,877	903,206	715,639	699,021	443,834	528,836
		Utility	2,360,024	2,525,665	2,230,619	2,121,341	1,637,628	1,649,616
		Sales Tax	510,880	548,324	522,612	474,180	408,025	445,969
		Sales & Services	502,928	389,485	365,183	309,982	278,166	264,265
		Intergovernmental	1,432,048	1,439,117	390,278	431,507	447,582	921,337
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	130,317	243,273	671,205	417,261	522,165	352,971
		Total	$5,841,074	6,049,070	4,895,536	4,453,292	3,737,400	4,162,994

	Expenditures by Function
		Utility	$2,168,399	2,170,374	1,736,996	1,849,992	1,412,855	1,168,993
		Debt Service	517,699	505,416	392,001	330,718	352,540	255,614
		Transportation	266,962	313,628	286,597	416,564	400,645	277,142
		General Government	408,503	458,778	451,904	253,682	439,994	418,155
		Public Safety	1,118,535	1,138,812	1,166,294	965,143	828,336	829,787
		Other	1,713,474	3,931,398	1,600,169	433,249	388,058	1,036,220
		Total	$6,193,572	8,518,406	5,633,961	4,249,348	3,822,428	3,985,911

	Expenditures by Object
		Salaries & Wages	$2,071,951	1,960,746	1,766,025	1,555,581	1,054,059	1,001,439
		Capital Outlay	169,700	245,697	98,474	188,382	67,398	23,700
		Other Operating + Debt Service	3,951,921	6,311,963	3,769,462	2,505,385	2,700,971	2,960,772
		Total	$6,193,572	8,518,406	5,633,961	4,249,348	3,822,428	3,985,911


	Per Capita Revenues by Source
		Property Tax	$321	319	262	257	165	196
		Utility	838	892	815	779	607	611
		Sales Tax	182	193	191	174	150	166
		Sales & Services	179	138	133	114	103	98
		Intergovernmental	509	509	143	158	166	341
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	46	86	245	153	194	131
		Total	$2,075	2,137	1,789	1,635	1,385	1,543

	Per Capita Expenditures by Function
		Utility	$770	767	635	679	524	433
		Debt Service	184	179	143	121	131	95
		Transportation	95	111	105	153	148	103
		General Government	145	162	165	94	163	154
		Public Safety	397	402	426	354	307	308
		Other	609	1,389	585	159	144	384
		Total	$2,200	3,010	2,059	1,560	1,417	1,477

	Per Capita Expenditures by Object
		Salaries & Wages	$736	693	645	571	391	371
		Capital Outlay	60	87	36	69	25	9
		Other Operating	1,404	2,230	1,378	920	1,001	1,097
		Total	$2,200	3,010	2,059	1,560	1,417	1,477

	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	117	120	119	116	114
		Average Population In Group	4,614	4,782	4,848	4,820	4,759	4,871
		Town of Pembroke Population	2,815	2,830	2,736	2,724	2,698	2,698
	Group Average Per Capita Revenues by Source
		Property Tax	345	342	312	306	296	284
		Utility	313	319	316	326	307	292
		Sales Tax	140	162	158	154	146	140
		Sales & Services	86	82	79	74	70	68
		Intergovernmental	184	184	176	160	165	184
		Debt Proceeds	212	176	109	95	65	77
		Other Miscellaneous	105	127	161	126	110	97
		Total	1,385	1,392	1,311	1,241	1,159	1,142

	Group Average Per Capita Expenditures by Function
		Utility	415	381	334	305	290	305
		Debt Service	101	105	97	98	101	104
		Transportation	95	113	112	112	105	100
		General Government	185	172	160	156	154	159
		Public Safety	317	325	312	280	268	261
		Other	218	235	237	209	218	199
		Total	1,331	1,331	1,252	1,160	1,136	1,128

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	430	425	408	390	385	359
		Capital Outlay	320	287	254	205	179	208
		Other Operating	581	619	590	565	572	561
		Total	1,331	1,331	1,252	1,160	1,136	1,128


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$2,527,269	2,464,364	2,409,838	2,291,866	2,049,205	1,994,616
	General Fund expenditures		2,862,961	2,713,825	2,559,663	2,144,586	2,225,276	2,207,133
	Operating transfers in		200,000	200,000	200,000	-	213,071	100,000
	Operating transfers out		287,856	-	-	-	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		(423,548)	94,539	111,650	147,280	(213,000)	(112,517)

	Fund balance available (FBA):
		In dollars	($49,711)	327,954	397,994	246,563	(24,111)	166,414
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	-1.58	12.76	15.93	11.50	-0.97	7.54
		Group weighted average FBA %	70.08	65.07	64.31	62.32	62.21	61.38
		State weighted average Non-Electric Group	37.77	36.63	37.38	37.38	36.82	36.42
		State weighted average FBA %	37.00	36.34	36.55	36.96	36.78	36.35


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$108,993	179,237	409,995	222,160	132,754	242,565
		Quick ratio	1.19	1.67	3.77	1.42	1.14	2.03
		Net income	670,776	351,310	413,411	1,572,538	443,174	689,435
		Cashflow from operations	417,819	375,150	214,589	428,171	647,765	417,071
		Depreciation & Amortization Expense	340,941	308,381	252,448	216,634	223,987	214,486



Cash, Investments and Financing Go to top of page			2009	2008	2007	2006	2005	2004

		Population at July 1st of the Previous Year	2,815	2,830	2,736	2,724	2,698	2,698
		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	$193,121	559,272	1,160,085	1,003,695	913,580	430,435
		Investment Earnings	0	29,957	53,059	18,875	2,754	0
		Tax Rate Equivalent	0.0000	0.0220	0.0430	0.0161	0.0042	0.0000
		Tax Rate Equivalent Group weighted average	0.0129	0.0296	0.0439	0.0322	0.0212	0.0115
		Tax Rate Equivalent Statewide weighted average	0.0133	0.0524	0.0920	0.0573	0.0415	0.0340
		Latest year of Revaluation		2005	2005	2005	1996	1996
		January 1, Prior Year Assessed Valuation	$138,943,157	135,927,418	123,350,404	117,311,218	65,527,861	75,731,741
		Tax Rate	0.6200	0.6200	0.6200	0.6200	0.6700	0.6700
		Tax Rate Group weighted average	0.2710	0.2682	0.3126	0.3191	0.3626	0.3759
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	84.40	89.72	90.46	97.30	90.58	90.58
		Assessment -to-Sales Ratio Group weighted average	92.21	90.92	83.47	91.52	85.31	89.22
		Assessment -to-Sales Ratio Statewide	90.81	88.52	88.41	92.28	92.35	92.18
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$164,624,594	151,501,803	136,359,058	120,566,514	72,342,527	83,607,575
		EffectiveTax Rate	0.5233	0.5563	0.5609	0.6033	0.6069	0.6069
		Group weighted average Effective Tax Rate	0.2499	0.2438	0.2610	0.2921	0.3093	0.3354
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	94.00	92.55	93.07	91.80	89.48	95.11
		Percent Collected Group weighted average	97.20	96.72	96.76	96.72	96.85	96.72
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	95.47	94.02	92.50	91.09	88.84	94.66
		Percent Collected Excluding Motor Vehicles Group weighted average	97.55	98.08	98.00	98.08	97.96	98.15
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.31	98.65	98.59	98.61	98.36	98.39
		Percent Collected Motor Vehicles Only	74.44	73.65	100.00	100.00	100.00	100.00
		Percent Collected Motor Vehicles Only Group weighted average	85.15	85.75	86.04	86.22	85.87	85.65
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	15,857	67,552	52,541	57,061	50,096	24,718
		Tax Rate Equivalent	0.0114	0.0497	0.0426	0.0486	0.0764	0.0326
		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	$1,553,000	1,607,500	1,661,000	1,711,500	1,760,000	1,806,500
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	1,553,000	1,607,500	1,661,000	1,711,500	1,760,000	1,806,500
		Per Capita	$552	568	607	628	652	670
		Total Per Capita for the Population Group	158	152	149	162	162	159
		Total Per Capita Statewide	455	456	478	495	505	548
		Total per Assessed Valuation Adjusted for Current Year Sales	0.9434%	1.0610%	1.2181%	1.4195%	2.4329%	2.1607%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1078%	0.1101%	0.1223%	0.1565%	0.1724%	0.1878%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.3909%	0.4131%	0.4706%	0.5275%	0.5588%	0.6442%
		Total Authorized but not Issued General Obligation Debt

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$0	0	0	0	0	0
		--General Government	2,573,750	2,718,750	2,863,750	0	0	0
		Total*	$2,573,750	2,718,750	2,863,750	0	0	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$159,217	173,691	188,165	202,640	217,114	231,588


Annual Financial Information Report Detail Go to top of page
Line	Section	Description	2009	2008	2007	2006	2005	2004
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		2,815	2,830	2,736	2,724	2,698	2,698

1A	Non GASB34	General Fund Assets
1B	FISCAL	General Fund Liabilities
2A	SUMMARY	Debt-service Assets
2B		Debt service Liabilities
3A		Enterprise Assets
3B		Enterprise Liabilities
4A		Internal Service Assets
4B		Internal service Liabilities
5A		Special Revenue Assets
1.5A	GASB34	Governmental Activities Assets	7,560,662	8,003,748	7,388,853	4,047,945	4,245,251	4,156,329
1.5B	FISCAL	Governmental Activities Liabilities	3,979,169	4,292,959	4,406,307	1,515,187	1,822,323	1,774,314
3.5A	SUMMARY	Business Type Activities Assets	11,590,439	10,885,325	10,531,726	10,439,392	9,039,510	8,364,829
3.5B		Business Type Activities Liabilties	1,980,094	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
9B		General Long term debt - Liabilities
10	PART 2	Current collections of unit-wide levy	815,119	834,211	705,593	638,915	426,038	480,385
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	67,998	45,716	18,678	48,483	16,264	40,345
13		Penalties and interest	21,760	23,279	-8,632	11,623	1,532	8,106
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax	510,880	548,324	522,612	474,180	408,025	445,969
17		1/2% Local government sales and use taxes (Article 40)
18		1/2% Local government sales and use taxes (Article 42)
18.5		1/2% Local government sales and use taxes (Article 44)
19		Licenses Privilege						5,334
19.1		Privilege - Occupational & business licensing & permit taxes	21,564	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
23		Local occupancy tax
24		Prepared food tax
25		911 charges
26		Gross Receipts Tax on Short Term Vehicles Leases
27	FEDERAL	FEDERAL Payment in lieu of taxes
28	INTERGOV	Equitable sharing of Federally forfeited property
29	REVENUES	General government
30		Public safety
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	240,429	224,980	188,418	113,556	105,338	98,308
45		Beer and Wine tax	12,709	12,603	12,309	11,917	11,942	11,690
46		Powell Bill	93,148	100,797	90,304	91,644	90,382	82,541
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	10,567	11,869	10,729	11,253	11,935	10,538
51		General Government
52		Public safety	54,756	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.	18,135	779,886		40,000		412,944
57		Econ. & Phys. Dev. - All Other	987,671				125,567
58		Human Services: Health, mental health, hospitals
59		All Other
60		Culture and recreation	14,633	244,260
61	LOCAL	LOCAL Payment in lieu of taxes
62	INTERGOV	General government
63	REVENUES	Public safety
64		Transportatin - Streets
65		Transportation - All other
66		Environmental protection
67		Economic and physical development
68		Human Services: Health, Mental Health & Hosp
69		Human Services: All Other
70		Culture and recreation
71	PERMITS	Building permits
72	& FEES	Inspection fees
72.1		Amusements licensing and permit taxes
73		Other permits
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties
76		Airport
77		Fire protection charges	13,478	13,478	12,058
78		Solid waste	403,497	376,007	353,125	309,982	278,166	264,265
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	85,953
86	UTILITY	Water and sewer charges	2,360,024	2,525,665	2,230,619	2,121,341	1,637,628	1,649,616
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
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
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases
101		Other	108,753					105,818
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	87,171	96,147	85,547	64,736	93,674	86,484
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	88,055	96,005	92,182	86,897	68,415	63,303
110B		Administration - All other Direct	152,565	150,301	194,189	1,899	185,963	184,971
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
115C		Public Buildings - Construction
115D		Public Buildings - Land, Equipment, and Existing Structures
116A		Court Facilities - Salaries
116B		Court Facilities - All other Direct	19,955	21,543	22,472	19,781	19,868	16,548
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	60,757
118C		General Government All Other - Construction
118D		General Government All Other - Land, Equipment, and Existing Structures
119A	PUBLIC	Police and Communications - Salaries	848,611	803,446	750,492	639,815	442,122	431,612
119B	SAFETY	Police and Communications - All other Direct	198,719	232,540	269,186	175,275	320,640	340,812
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	15,866	19,492	14,102
122B		Fire - All other Direct	47,107	50,287	51,089	133,394	47,010	37,914
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	5,000	29,151	15,592	1,164	3,117	2,542
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	100,848	97,468	100,394	122,611	99,163	96,718
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
130B		State Street Aid Allocation - Powell Bill - All other Direct	166,114	50,274	146,609	257,147	274,941	155,060
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	422,723	395,333	374,242	338,321	313,244	269,395
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
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	997,984	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	65,414	3,380	3,353
153B	RECREATION	Recreation and Parks - All other Direct	178,699	2,720,244	1,193,395	19,081	16,179	17,734
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
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	48,654		14,179	26,019	16,865	23,499
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	1,054,005	1,009,581	866,302	766,492	516,981	481,160
158B		Water and Sewer - All other Direct	944,694	1,080,982	834,157	895,118	828,476	664,133
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures	169,700	79,811	36,537	188,382	67,398	23,700
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	85,254	88,273	91,442	124,676	96,553	99,083
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	78,974	67,974	64,974	95,266	60,974	58,474
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	159,568	167,265	102,580	43,158	76,060	98,057
166D		All Other - Debt Service Principal Payments	193,903	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)	3,232	3,896	3,896	15,495	15,447	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	818,235	841,628	700,523	640,670	449,075	462,900
180	OTHER	Current Year Levy Motor Vehicles Only	61,666	65,252	57,611	55,306	27,059	42,472
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	37,066	50,355	52,541	57,061	50,096	24,718
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	15,763	17,197
183		Percentage of Taxes Collected - Current Year All Property	94.	92.55	93.07	91.80	89.48	95.11
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	95.47	94.02	92.50	91.09	88.84	94.66
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	74.44	73.65	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	193,121	559,272	1,160,085	1,003,695	913,580	430,435
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	5,841,074	6,049,070	4,895,536	4,453,292	4,200,471	4,472,994
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in					463,071	310,000
194D		Amounts - Net Revenues per AFIR	5,841,074	6,049,070	4,895,536	4,453,292	3,737,400	4,162,994
		Calculated amount	5,841,074	6,049,070	4,895,536	4,453,292	3,737,400	4,162,994
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	6,193,572	8,518,406	5,633,961	4,249,348	4,285,499	4,295,911
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out					463,071	310,000
195D		Amounts Net Expenditures per AFIR	6,193,572	8,518,406	5,633,961	4,249,348	3,822,428	3,985,911
		Calculated amount	6,193,572	8,518,406	5,633,961	4,249,348	3,822,428	3,985,911
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	MARIE MOORE
951		Title of Official	FINANCE OFFICER
952		Date Certified	03/12/2010	02/05/2009	01/31/2008
953		Person to Contact	MARIE MOORE
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

	2009	2008	2007	2006	2005	2004

Population	2,815	2,830	2,736	2,724	2,698	2,698
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	$0	0	0	0	0	0
Total Operating Revenues Per Capita	$0	0	0	0	0	0
Group Weighted Average Revenues Per Capita	0	27	0	14	6	9
State Weighted Average Revenues Per Capita	2	20	12	15	16	3

% to Total Operating Revenues
Operating Expenses	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	71.48%	#DIV/0!	135.40%	131.80%	154.69%
State Weighted Average	287.00%	89.94%	84.21%	104.54%	119.75%	338.51%

Operating Margin	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	28.52%	#DIV/0!	-35.40%	-31.80%	-54.69%
State Weighted Average	-187.00%	10.06%	15.79%	-4.54%	-19.75%	-238.51%

Operating Transfers In/(out)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	4.51%	#DIV/0!	-2.87%	-57.18%	24.81%
State Weighted Average	0.00%	-0.70%	-0.66%	-1.84%	-2.09%	5.70%

Net Income before capital contributions	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	#DIV/0!	296.26%	#DIV/0!	577.57%	1261.79%	829.88%
State Weighted Average	968.20%	480.53%	1193.75%	778.98%	531.01%	2097.68%

Key Ratios and Cash Flow

Quick Ratio	1.19	1.67	3.77	1.42	1.14	2.03
Group Weighted Average	3.20	3.12	3.26	3.67	3.54	4.02
State Weighted Average	2.81	2.96	2.90	2.82	1.82	2.76

Days Sales in Receivables	N/A	N/A	N/A	N/A	N/A	N/A
Group Weighted Average	#DIV/0!	54.1	#DIV/0!	60.6	119.9	110.9
State Weighted Average	47.3	60.7	42.6	87.6	97.7	61.5

Days Cash on Hand	0.0	0.0	0.0	0.0	0.0	0.0
Group Weighted Average	-5.2	-334.0	-25.4	-158.6	-68.6	-170.4
State Weighted Average	-46.5	-344.5	-221.9	-343.5	-346.7	-208.8

Cash flow from Operations	$417,819	375,150	214,589	428,171	647,765	417,071

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.49	0.49	#DIV/0!	0.96	0.56	1.19
State Weighted Average	27.79	3.77	5.74	3.82	2.36	3.93

Debt per Capita	0	0	0	703	0	0
Group Weighted Average	31	86	84	165	92	107
State Weighted Average	754	535	335	660	675	266

Capital Expenditures:	2009	2008	2007	2006	2005	2004
	$169,700	79,811	36,537	188,382	67,398	23,700

	2003	2002	2001	2000
	$88,803	115,797	86,726	70,938

Capital Contributions: Excluded from income above	$0	0	0	0	0	0


Operating Statistics

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

Number of Gallons of Water Processed (000) omitted	215	0	0	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	305	0	0	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	159	0	0	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	153	0	0	NA	NA	NA

Ratio of Water Billed to Water Processed	0.73933			NA	NA	NA
Ratio of Sewage Billed to Sewage Processed	0.50187			NA	NA	NA

Total Revenue from Water Sales	930,795	0	0	NA	NA	NA
Total Revenue from Sewage Sales	1,426,170	0	0	NA	NA	NA

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

Group Average Sales per thousand Gallons Water	$40.43905	$1,510.62899	$1,842.80047	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$34.24740	$1,202.09823	$1,724.69791	NA	NA	NA

State Average Sales per thousand Gallons Water	$28.47236	$12,972.02948	$5,350.70834	NA	NA	NA
State Average Sales per thousand Gallons Sewage	$41.46915	$10,319.10819	$3,921.08643	NA	NA	NA

Residential Water Sales per thousand Gallons	$4,510.96578			NA	NA	NA
Residential Sewage Sales per thousand Gallons	$6,743.20774			NA	NA	NA

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

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

	2005	2006	2007	2008	2009
Unit's FBA %	-0.97%	11.50%	15.93%	12.76%	-1.58%
Group average FBA %	62.21%	62.32%	64.31%	65.07%	70.08%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	62.21%	36.34%	37.00%

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

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2005 2006 2007 2008 2009

Municipality 89.48% 91.80% 93.07% 92.55% 94.00%

Pop. Group 96.85% 96.72% 96.76% 96.72% 97.20%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

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

	2005	2006	2007	2008	2009
Municipality	89.48%	91.80%	93.07%	92.55%	94.00%
Pop. Group	96.85%	96.72%	96.76%	96.72%	97.20%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

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

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2005 2006 2007 2008 2009

Municipality 652 628 607 568 552

Pop. Group 162 162 149 152 158

Statewide 505 495 478 456 455

Municipal Population Group: 2,500 to 4,999

	2005	2006	2007	2008	2009
Municipality	652	628	607	568	552
Pop. Group	162	162	149	152	158
Statewide	505	495	478	456	455

Municipal Population Group: 2,500 to 4,999

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2005 2006 2007 2008 2009

Property Tax $165 257 262 319 321

Utility 607 779 815 892 838

Sales Tax 150 174 191 193 182

Sales & Services 103 114 133 138 179

Intergovernmental 166 158 143 509 509

Debt Proceeds 0 0 0 0 0

Other Miscellaneous 194 153 245 86 46

Total $1,385 1,635 1,789 2,137 2,075

	2005	2006	2007	2008	2009
Property Tax	$165	257	262	319	321
Utility	607	779	815	892	838
Sales Tax	150	174	191	193	182
Sales & Services	103	114	133	138	179
Intergovernmental	166	158	143	509	509
Debt Proceeds	0	0	0	0	0
Other Miscellaneous	194	153	245	86	46
Total	$1,385	1,635	1,789	2,137	2,075

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2009
2009

Category Revenue
Per Capita

Property Tax $904,877
$321

Water/Sewer 2,360,024
838

Electric 0
0

Other Utilities 0
0

Sales Tax 510,880
182

Sales & Services 502,928
179

Intergovernment 1,432,048
509

Debt Proceeds 0
0

Miscellaneous 130,317
46

Total $5,841,074
$2,075

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

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2009
2009

Category Expenditures
Per Capita

General Government $408,503
$145

Water/Sewer 2,168,399
770

Electric 0
0

Other Utilities 0
0

Debt Service 517,699
184

Transportation 266,962
95

Public Safety 1,118,535
397

Other 1,713,474
609

Total $6,193,572
$2,200

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

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $2,071,951
$736

Water/Sewer Capital 169,700
60

Electric Capital 0
0

Other Capital 0
0

Other Operating 3,951,921
1,404

Total $6,193,572
$2,200

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

Last Updated 6/11/2010 10:14:26 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$904,877	$321
Water/Sewer	2,360,024	838
Electric	0	0
Other Utilities	0	0
Sales Tax	510,880	182
Sales & Services	502,928	179
Intergovernment	1,432,048	509
Debt Proceeds	0	0
Miscellaneous	130,317	46
Total	$5,841,074	$2,075

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