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			2011	2010	2009	2008	2007	2006
	Revenues by Source
		Property Tax	$1,116,796	968,700	904,877	903,206	715,639	699,021
		Utility	2,710,524	2,674,001	2,445,977	2,525,665	2,230,619	2,121,341
		Sales Tax	443,008	474,535	510,880	548,324	522,612	474,180
		Sales & Services	460,875	466,803	416,975	389,485	365,183	309,982
		Intergovernmental	466,833	970,259	1,432,048	1,439,117	390,278	431,507
		Debt Proceeds	1,600	-	-	179,026	398,281	275,650
		Other Miscellaneous	86,365	24,898	21,564	64,247	272,924	141,611
		Total	$5,286,001	5,579,196	5,732,321	6,049,070	4,895,536	4,453,292

	Expenditures by Function
		Utility	$2,627,242	2,130,242	2,168,399	2,170,374	1,736,996	1,849,992
		Debt Service	538,458	519,388	517,699	505,416	392,001	330,718
		Transportation	151,485	141,663	266,962	313,628	286,597	416,564
		General Government	456,089	427,968	408,503	458,778	451,904	253,682
		Public Safety	1,197,979	1,111,151	1,118,535	1,138,812	1,166,294	965,143
		Other	728,586	861,742	1,713,474	3,931,398	1,600,169	433,249
		Total	$5,699,839	5,192,154	6,193,572	8,518,406	5,633,961	4,249,348

	Expenditures by Object
		Salaries & Wages	$2,380,209	2,238,591	2,071,951	1,960,746	1,766,025	1,555,581
		Capital Outlay	418,071	-	169,700	245,697	98,474	188,382
		Other Operating + Debt Service	2,901,559	2,953,563	3,951,921	6,311,963	3,769,462	2,505,385
		Total	$5,699,839	5,192,154	6,193,572	8,518,406	5,633,961	4,249,348


	Per Capita Revenues by Source
		Property Tax	$375	341	321	319	262	257
		Utility	910	943	869	892	815	779
		Sales Tax	147	167	181	193	190	174
		Sales & Services	155	165	148	138	133	114
		Intergovernmental	157	342	509	509	143	158
		Debt Proceeds	1	-	-	63	146	101
		Other Miscellaneous	29	9	8	23	100	52
		Total	$1,774	1,967	2,036	2,137	1,789	1,635

	Per Capita Expenditures by Function
		Utility	$882	751	770	767	635	679
		Debt Service	181	183	184	179	143	121
		Transportation	51	50	95	111	105	153
		General Government	152	150	145	162	165	94
		Public Safety	402	392	397	402	426	354
		Other	245	304	609	1,389	585	159
		Total	$1,913	1,830	2,200	3,010	2,059	1,560

	Per Capita Expenditures by Object
		Salaries & Wages	$799	789	736	693	645	571
		Capital Outlay	140	-	60	87	36	69
		Other Operating	974	1,041	1,404	2,230	1,378	920
		Total	$1,913	1,830	2,200	3,010	2,059	1,560

	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	122	120	120	124	123
		Average Population In Group	4,793	4,664	4,697	4,793	4,727	4,663
		Town of Pembroke Population	2,979	2,837	2,815	2,830	2,736	2,724
	Group Average Per Capita Revenues by Source
		Property Tax	352	342	346	336	310	306
		Utility	539	323	315	313	317	332
		Sales Tax	125	125	144	160	159	152
		Sales & Services	144	85	82	78	76	71
		Intergovernmental	251	198	179	175	172	159
		Debt Proceeds	107	53	152	111	24	28
		Other Miscellaneous	144	120	157	179	229	189
		Total	1,662	1,246	1,375	1,352	1,287	1,237

	Group Average Per Capita Expenditures by Function
		Utility	423	419	414	370	332	305
		Debt Service	79	103	100	102	96	98
		Transportation	89	95	95	110	111	112
		General Government	167	179	185	169	159	156
		Public Safety	303	323	318	318	310	280
		Other	240	220	219	230	235	209
		Total	1,301	1,339	1,331	1,299	1,243	1,160

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	450	431	429	414	405	390
		Capital Outlay	226	325	317	279	252	205
		Other Operating	624	583	585	606	584	564
		Total	1,300	1,339	1,331	1,299	1,241	1,159


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$2,796,155	2,730,868	2,527,269	2,464,364	2,409,838	2,291,866
	General Fund expenditures		2,861,153	2,727,620	2,862,961	2,713,825	2,559,663	2,144,586
	Operating transfers in		200,000	200,000	200,000	200,000	200,000	-
	Operating transfers out		57,531	-	287,856	-	-	-
	Capital leases and installment purchase proceeds		-	-	-	144,000	61,475	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		77,471	203,248	(423,548)	94,539	111,650	147,280

	Fund balance available (FBA):
		In dollars	$0	(47,241)	(49,711)	327,954	397,994	246,563
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	-1.73	-1.58	12.76	15.93	11.50
		Group weighted average FBA %	104.97	67.39	70.26	65.07	64.31	62.32
		State weighted average Non-Electric Group	26.68	38.71	37.89	36.66	37.39	37.38
		State weighted average FBA %	29.01	37.47	37.03	36.35	36.54	36.96


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$347,348	306,777	108,993	179,237	409,995	222,160
		Quick ratio	1.56	2.67	1.19	1.67	3.77	1.42
		Net income	243,287	51,424	670,776	351,310	413,411	1,572,538
		Cashflow from operations	1,072,822	413,180	417,819	375,150	214,589	428,171
		Depreciation & Amortization Expense	382,992	384,498	340,941	308,381	252,448	216,634



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

		Population at July 1st of the Previous Year	2,979	2,837	2,815	2,830	2,736	2,724
		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	$895,914	$182,843	$193,121	$559,272	$1,160,085	$1,003,695
		Investment Earnings	2	2	0	29,957	53,059	18,875
		Tax Rate Equivalent	0.0000	0.0000	0.0000	0.0220	0.0430	0.0161
		Tax Rate Equivalent Group weighted average	0.0027	0.0055	0.0130	0.0294	0.0437	0.0322
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2010	2005	2005	2005	2005	2005
		January 1, Prior Year Assessed Valuation	$177,401,930	143,919,853	138,943,157	135,927,418	123,350,404	117,311,218
		Tax Rate	0.6400	0.6400	0.6200	0.6200	0.6200	0.6200
		Tax Rate Group weighted average	0.2778	0.2552	0.2697	0.2669	0.3116	0.3191
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	100.00	98.47	84.40	89.72	90.46	97.30
		Assessment -to-Sales Ratio Group weighted average	102.19	102.84	92.17	90.92	83.51	91.52
		Assessment -to-Sales Ratio Statewide	101.47	98.27	90.81	88.53	88.41	92.28
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$177,401,930	146,156,040	164,624,594	151,501,803	136,359,058	120,566,514
		EffectiveTax Rate	0.6400	0.6302	0.5233	0.5563	0.5609	0.6033
		Group weighted average Effective Tax Rate	0.2838	0.2624	0.2486	0.2427	0.2602	0.2921
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	89.3900	92.8400	94.0000	92.5500	93.0700	91.8000
		Percent Collected Group weighted average	96.58	95.40	95.41	95.81	96.70	96.72
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	90.51	94.45	95.47	94.02	92.50	91.09
		Percent Collected Excluding Motor Vehicles Group weighted average	97.33	97.43	97.55	98.06	97.99	98.08
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.35	98.23	98.30	98.65	98.59	98.61
		Percent Collected Motor Vehicles Only	69.39	69.55	74.44	73.65	100.00	100.00
		Percent Collected Motor Vehicles Only Group weighted average	85.29	85.60	85.23	85.75	86.04	86.22
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	161,011	109,662	98,732	115,607	110,152	112,367
		Tax Rate Equivalent	0.0908	0.0762	0.0711	0.0851	0.0893	0.0958
		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	$1,449,500	1,502,500	1,553,000	1,607,500	1,661,000	1,711,500
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	1,449,500	1,502,500	1,553,000	1,607,500	1,661,000	1,711,500
		Per Capita	$487	530	552	568	607	628
		Total Per Capita for the Population Group	113	107	158	152	149	162
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.8171%	1.0280%	0.9434%	1.0610%	1.2181%	1.4195%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.0898%	0.0802%	0.1078%	0.1101%	0.1223%	0.1565%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4280%	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 Government	2,283,750	2,428,750	2,573,750	2,718,750	2,863,750	0
		Total*	$2,283,750	2,428,750	2,573,750	2,718,750	2,863,750	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$130,268	144,743	159,217	173,691	188,165	202,640


Annual Financial Information Report Detail Go to top of page
Line	Section	Description	2011	2010	2009	2008	2007	2006
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		2,979	2,837	2,815	2,830	2,736	2,724

1.5A	FISCAL	Governmental Activities Assets	7,455,665	7,592,626	7,560,662	8,003,748	7,388,853	4,047,945
1.5B	SUMMARY	Governmental Activities Liabilities	3,437,888	3,837,072	3,979,169	4,292,959	4,406,307	1,515,187
3.5A		Business Type Activities Assets	12,032,724	11,489,925	11,590,439	10,885,325	10,531,726	10,439,392
3.5B		Business Type Activities Liabilties	2,127,668	1,828,156	1,980,094	1,945,756	1,943,467	2,264,544
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	1,008,318	872,621	815,119	834,211	705,593	638,915
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections	88,283	65,060	67,998	45,716	18,678	48,483
13.0		Penalties and Interest	20,195	31,019	21,760	23,279	-8,632	11,623
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax
16.0		1% Local Government Option Sales Tax	443,008	474,535	510,880	548,324	522,612	474,180
17.0		1/2% Local Government Option Sales Tax (40)
18.0		1/2% Local Government Option Sales Tax (42)
18.5		1/2% Local Government Option Sales Tax (44)
19.0		Privilege Licenses	86,363	24,896	21,564	16,735	15,845	26,458
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses
23.0		Local Occupancy Tax
24.0		Prepared Food Tax
25.0		911 Charges
26.0		Gross Short Term lease and Rental Tax
27.0	FEDERAL	Payments In Lieu of Taxes - Federal
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General Government
30.0		Public Safety
31.0		Transportation - Streets
32.0		Transportation - All Other
33.0		Environmental Protection
34.0		Econ. & Phys. Dev. - Housing/Comm. Dev.
35.0		Econ. & Phys. Dev. - All Other
36.0		Human Services: Health, Mental Hlt & Hosp
37.0		Human Services: All Other
38.0		Culture & Recreation
39.0	STATE	Payments In Lieu of Taxes - State
40.0	INTERGOV	Unauthorized Substance Tax
41.0	REVENUES	Transitional 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	226,745	241,650	240,429	224,980	188,418	113,556
45.0		Beer and Wine Tax	12,504	4,480	12,709	12,603	12,309	11,917
46.0		Powell Bill	82,749	81,998	93,148	100,797	90,304	91,644
50.0		Court Fees - Facilities and Arrest Fees	7,831	8,198	10,567	11,869	10,729	11,253
51.0		General Government
52.0		Public Safety	84,938	47,511	54,756	64,722	88,518	163,137
53.0		Transportation - Streets
54.0		Transportation - All Other
55.0		Environmental Protection
56.0		Econ. & Phys. Dev. - Housing/Community Dev			18,135	779,886		40,000
57.0		Econ. & Phys. Dev. - All Other		586,422	987,671
58.0		Human Services -Health, Mental Health, Hosp
59.0		Human Services - All Other
60.0		Culture and Recreation			14,633	244,260
61.0	LOCAL	Payments in Lieu of Taxes - Local
62.0	INTERGOV	General Government
63.0	REVENUES	Public Safety	52,066
64.0		Transportation - Streets
65.0		Transportation - All Other
66.0		Environmental Protection
67.0		Economic and Physical Development
68.0		Human Services - Health, Mental Hlt & Hosp
69.0		Human Services - All Other
70.0		Culture and Recreation
71.0	PERMITS	Building Permits
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties
76.0		Airport
77.0		Fire Protection Charges		13,478	13,478	13,478	12,058
78.0		Solid Waste	460,875	453,325	403,497	376,007	353,125	309,982
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries
81.0		Recreation Service Revenues
82.0		Library Service Revenues
83.0		Other Cultural and Rec Service Revenues
84.0		Mass Transit - City Operated
85.0		Other Sales and Services			85,953
86.0	UTILITY	Water and Sewer Charges	2,710,524	2,674,001	2,360,024	2,525,665	2,230,619	2,121,341
87.0	REVENUES	Electric Charges
88.0		Gas Charges
88.1		Storm Water Fees
89.0	MISC.	Investment Earnings - Bond Proceeds
90.0	REVENUES	Investment Earnings - All Other Funds	2	2		29,957	53,059	18,875
91.0		Special Assessments
92.0		Private Contributions and Donations				17,555	204,020	96,278
93.0		Sales of Materials and Fixed Assets
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
98.0		Other Miscellaneous Revenues	1,600			179,026	398,281	275,650
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases
101.0		Other	659,766		108,753
102.0	NON-REV	School - Current Levy Collections
103.0	RECEIPTS	Prior Years' Levy Collections
104.0		Tax Collections for Other Units
105.0		Utilities Customer's Deposits
106.0		Deposits Other than Utility
107.0		Prepaid Taxes
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages	54,532	48,319
109B	GENERAL	Governing Body - Other Direct	48,395	56,795	87,171	96,147	85,547	64,736
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	111,967	98,426	88,055	96,005	92,182	86,897
110B		Administration - Other Direct	146,085	132,804	152,565	150,301	194,189	1,899
110C		Administration - Construction
110D		Administration - Purchase of P,P&E
111A		Elections - Salaries & Wages
111B		Elections - Other Direct
111C		Elections - Construction
111D		Elections - Purchase of P,P&E
112A		Finance - Salaries & Wages
112B		Finance - Other Direct
112C		Finance - Construction
112D		Finance - Purchase of P,P&E
113A		Taxes - Salaries & Wages
113B		Taxes - Other Direct
113C		Taxes - Construction
113D		Taxes - Purchase of P,P&E
114A		Legal - Salaries & Wages
114B		Legal - Other Direct	17,469
114C		Legal - Construction
114D		Legal - Purchase of P,P&E
115A		Public Buildings - Salaries & Wages						25,571
115B		Public Buildings - Other Direct	77,641			94,782	57,514	54,798
115C		Public Buildings - Construction
115D		Public Buildings - Purchase of P,P&E
116A		Court Facilities - Salaries & Wages
116B		Court Facilities - Other Direct		18,625	19,955	21,543	22,472	19,781
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		72,999	60,757
118C		Gen. Govt. All Other - Construction
118D		Gen. Govt. All Other - Purchase of P,P&E
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	809,642	827,740	848,611	803,446	750,492	639,815
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	197,795	191,326	198,719	232,540	269,186	175,275
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E	42,522				61,937
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	20,955	18,572	15,866	19,492	14,102
122B		Fire - Other Direct	69,732	56,897	47,107	50,287	51,089	133,394
122C		Fire - Construction
122D		Fire - Purchase of P,P&E
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	22,209	16,616	5,000	29,151	15,592	1,164
124C		Rescue Units - Construction
124D		Rescue Units - Purchase of P,P&E
125A		Animal Control - Salaries & Wages
125B		Animal Control - Other Direct
125C		Animal Control - Construction
125D		Animal Control - Purchase of P,P&E
126A		Pub. Safety All Other - Salaries & Wages
126B		Pub. Safety All Other - Other Direct
126C		Pub. Safety All Other - Construction
126D		Pub. Safety All Other - Purchase of P,P&E
127A	TRANSPOR	Traffic Engineering - Salaries & Wages
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E
128A		Streets and Highways - Salaries & Wages
128B		Streets and Highways - Other Direct	111,828	104,649	100,848	97,468	100,394	122,611
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E				115,363
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					39,594	36,806
130B		Powell Bill - Other Direct	39,657	37,014	166,114	50,274	146,609	257,147
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E				50,523
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
136A	ENVIRON	Solid Waste - Salaries & Wages
136B	MENTAL	Solid Waste - Other Direct	395,529	427,826	422,723	395,333	374,242	338,321
136C	PROTECTION	Solid 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
138B		Cemeteries - Other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Purchase of P,P&E
139A		Environ. All Other - Salaries & Wages
139B		Environ. All Other - Other Direct
139C		Environ. All Other - Construction
139D		Environ. All Other - Purchase of P,P&E
140A	ECONOMIC	Planning & Zoning - Salaries & Wages
140B	& PHYSICAL	Planning & Zoning - Other Direct						34,828
140C	DEVELOP	Planning & Zoning - Construction
140D		Planning & Zoning - Purchase of P,P&E
141A		Economic Development - Salaries & Wages
141B		Economic Development - Other Direct	47,264
141C		Economic Development - Construction
141D		Economic Development - Purchase of P,P&E
142A		Community Development - Salaries & Wages
142B		Community Development - Other Direct
142C		Community Development - Construction
142D		Community Development - Purchase of P,P&E
143A		Housing & Urban Renewal - Salaries & Wages				28,842
143B		Housing & Urban Renewal - Other Direct		172,624	997,984	751,044
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				15,555
145C		Econ. Dev. All Other - Construction
145D		Econ. Dev. All Other - Purchase of P,P&E
146A	HUMAN	Health - Salaries & Wages
146B	SERVICES	Health - Other Direct
146C		Health - Construction
146D		Health - Purchase of P,P&E
147A		Mental Health - Salaries & Wages
147B		Mental Health - Other Direct
147C		Mental Health - Construction
147D		Mental Health - Purchase of P,P&E
148A		Social Services - Salaries & Wages
148B		Social Services - Other Direct
148C		Social Services - Construction
148D		Social Services - Purchase of P,P&E
149B		Hospital-City - Other Direct
150B		Hospital-Private - Other Direct
151A		Legal Aid - Salaries & Wages
151B		Legal Aid - Other Direct
151C		Legal Aid - Construction
151D		Legal Aid - Purchase of P,P&E
152A		Human Serv. All Other - Salaries & Wages
152B		Human Serv. All Other - Other Direct
152C		Human Serv. All Other - Construction
152D		Human Serv. All Other - Purchase of P,P&E
153A	CULTURE	Recreation & Parks - Salaries & Wages	105,821	94,892	65,414	3,380	3,353
153B	RECREATION	Recreation & Parks - Other Direct	125,190	114,278	178,699	2,720,244	1,193,395	19,081
153C		Recreation & Parks - Construction
153D		Recreation & Parks - Purchase of P,P&E
154A		Coliseum - Salaries & Wages
154B		Coliseum - Other Direct
154C		Coliseum - Construction
154D		Coliseum - Purchase of P,P&E
155A		Museums - Salaries & Wages
155B		Museums - Other Direct
155C		Museums - Construction
155D		Museums - Purchase of P,P&E
156A		Libraries - Salaries & Wages
156B		Libraries - Other Direct	17,000	17,000		17,000	15,000	15,000
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E
157A		Cult. & Recr. All Other - Salaries & Wages
157B		Cult. & Recr. All Other - Other Direct	37,782	35,122	48,654		14,179	26,019
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages	1,277,292	1,150,642	1,054,005	1,009,581	866,302	766,492
158B		Water & Sewer - Other Direct	974,401	979,600	944,694	1,080,982	834,157	895,118
158C		Water & Sewer - Construction
158D		Water & Sewer - Purchase of P,P&E	375,549		169,700	79,811	36,537	188,382
159A		Electric Power - Salaries & Wages
159B		Electric Power - Other Direct
159C		Electric Power - Construction
159D		Electric Power - Purchase of P,P&E
160A		Natural Gas - Salaries & Wages
160B		Natural Gas - Other Direct
160C		Natural Gas - Construction
160D		Natural Gas - Purchase of P,P&E
161.1A		Storm Water - Salaries & Wages
161.1B		Storm Water - Other Direct
161.1C		Storm Water - Construction
161.1D		Storm Water - Purchase of P,P&E
161B	DEBT	Water & Sewer - Interest & Fees	83,628	84,327	85,254	88,273	91,442	124,676
161D	SERVICE	Water & Sewer - Principal	80,552	77,341	78,974	67,974	64,974	95,266
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	221,338	158,884	159,568	167,265	102,580	43,158
166D		All Other - Principal	152,940	198,836	193,903	181,904	133,005	67,618
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement	35,124		3,232	3,896	3,896	15,495
172B		Fringe Benefits Other
173A	INTERGOV	Multi-Cnty Libr Dis,Cnty,Or Other - Recipient
173B	EXPEND	Multi-Cnty Libr Dis,Cnty,Or Other - Item #
173C		Multi-Cnty Libr Dis,Cnty,Or Other - Amount
174A		Gen Gov Activities Shared W/ Cnty - Recipient
174B		Gen Gov Activities Shared W/ Cnty - Item #
174C		Gen Gov Activities Shared W/ Cnty - Amount
175A		Highways (Payments to State) - Recipient
175B		Highways (Payments to State) - Item No.
175C		Highways (Payments to State) - Amount
176A		Other - Intergovt. Expenditures - Recipient
176B		Other - Intergovt. Expenditures - Item #
176C		Other - Intergovt. Expenditures - Amount
177A		Other - Intergovt. Expenditures - Recipient
177B		Other - Intergovt. Expenditures - Item #
177C		Other - Intergovt. Expenditures - Amount
178A		Other - Intergovt. Expenditures - Recipient
178B		Other - Intergovt. Expenditures - Item #
178C		Other - Intergovt. Expenditures - Amount
179.0		Current year's levy -- Excluding motor vehicles	1,068,291.	879,107.00	818,235.00	841,628.00	700,523.00	640,670.00
180.0		Current year's levy -- Motor vehicles (only)	59,648.	60,854.00	61,666.00	65,252.00	57,611.00	55,306.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	101,363.	48,808.00	37,066.00	50,355.00	52,541.00	57,061.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	18,258	18,532	15,763	17,197
183.0	DATA	Percentage of Taxes Collected - All Property %	89.39	92.84	94.00	92.55	93.07	91.80
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	90.51	94.45	95.47	94.02	92.50	91.09
185.0		Percentage of Taxes Collected - Motor Vehicles %	69.39	69.55	74.44	73.65	100.00	100.00
186.0		Ttl Amt Salaries/Wages for Construction
187A		Capital Reserve Schools - July 1, 2009
187B		Capital Reserve Schools - June 30, 2010
188A		Capital Reserve Hospitals - July 1, 2009
188B		Capital Reserve Hospitals - June 30, 2010
189A	PART 7	Cash On Hand & in Bank - Debt Service
189B	CASH &	Cash On Hand & in Bank - Construction Bond
189C	INVEST	Cash On Hand & in Bank - All Other	895,914	182,843	193,121	559,272	1,160,085	1,003,695
190A	PART	Appropriations Made During FY - B(1) - B(7)
190B	8	Expenditures Made During FY - B(1) - B(7)
191.0		Investment in Property - B(1) - B(4)
192.0		Amount Expended During FY - B(5) and B(7)
193.0		Amount of Tax Revenues Taken Into Account
194A	PART 9	Amount - Total Revenues	5,945,767	5,579,196	5,841,074	6,049,070	4,895,536	4,453,292
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In
194D		Amount - Net Revenues	5,945,767	5,579,196	5,841,074	6,049,070	4,895,536	4,453,292
		Calculated amount	5,945,767	5,579,196	5,841,074	6,049,070	4,895,536	4,453,292
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	5,699,839	5,192,154	6,193,572	8,518,406	5,633,961	4,249,348
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out
195D		Amount - Net Expenditures	5,699,839	5,192,154	6,193,572	8,518,406	5,633,961	4,249,348
		Calculated amount	5,699,839	5,192,154	6,193,572	8,518,406	5,633,961	4,249,348
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water
401B	Water /	Number of residential accounts billed Sewer
402A	Sewer	Amount processed and/or purchased in units Water			215
402B	Operations	Amount processed and/or purchased in units Sewer			305
403A		Total amount billed in units - Water			159
403B		Total amount billed in units - Sewer			153
404A		Of the total in 403A above how many units were Residential W			66
404B		Of the total in 403B above how many units were Residential S
405A		Of the total in 403 above, how many units were Outside Muni W
405B		Of the total in 403 above, how many units were Outside Muni S
406A		Of the total in 405A above how many units were Residential W
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			930,795
408A		Dollars related to 403A above			1,426,170
408B		Dollars related to 403B above			296,596
409A		Dollars related to 404A above			390,162
409B		Dollars related to 404B above
410A		Dollars related to 405A above
410B		Dollars related to 405B above
411A		Dollars related to 406A above
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above			767
421A		Number of residential accounts billed - Water			640
421B		Number of residential accounts billed - Sewer			208
422A		Number of non-residential & bulk accounts billed - Water			216
422B		Number of non-residential & bulk accounts billed - Sewer	2	2	2	2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	Marie Moore
951.0		Title	Finance Officer
952.0		Date	01/12/2012	01/31/2011	03/12/2010	02/05/2009	01/31/2008	12/28/2006
953.0		Contact
954.0		Title
955.0		Phone	910.521.9758
956.0		Fax	910.521.0472
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	2,979	2,837	2,815	2,830	2,736	2,724
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	2,674,001	2,371,843	2,471,235	2,230,619	2,121,341
Total Operating Revenues Per Capita	$0	943	843	873	815	779
Group Weighted Average Revenues Per Capita	17	261	244	235	242	255
State Weighted Average Revenues Per Capita	7	272	252	255	255	249

% to Total Operating Revenues
Operating Expenses	0.00%	93.28%	98.64%	97.07%	87.55%	88.54%
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%	6.72%	1.36%	2.93%	12.45%	11.46%
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%	7.48%	8.43%	18.90%	8.97%	0.00%
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%	-3.92%	-10.67%	-19.55%	-0.62%	5.95%
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	1.56	2.67	1.19	1.67	3.77	1.42
Group Weighted Average	3.75	2.97	3.21	3.12	3.25	3.67
State Weighted Average	4.02	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	30.0	19.0	16.1	12.2	3.6
Group Weighted Average	3.4	59.4	63.6	54.7	55.3	55.7
State Weighted Average	1.2	57.9	58.5	56.7	61.6	59.8

Days Cash on Hand	0.0	5.7	0.0	0.0	50.5	79.1
Group Weighted Average	-50.1	424.6	493.9	540.8	562.2	488.8
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$1,072,822	413,180	417,819	375,150	214,589	428,171

Debt to Equity	0.00	0.17	0.18	0.20	0.22	0.23
Group Weighted Average	0.38	0.31	0.30	0.25	0.26	0.25
State Weighted Average	0.22	0.59	0.54	0.54	0.55	0.55

Debt per Capita	0	595	627	629	676	703
Group Weighted Average	20	384	357	309	307	288
State Weighted Average	8	897	783	781	761	733

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

	2005	2004	2003	2002
	$67,398	23,700	88,803	115,797

Capital Contributions: Excluded from income above	$437,488	156,143	923,827	834,316	427,141	1,446,409


Operating Statistics

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

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

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

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

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

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

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

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

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

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

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

Financial Graphs and Comparisons

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

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Analysis of Available Fund Balance: General Fund

	2007	2008	2009	2010	2011
Unit's FBA %	15.93%	12.76%	-1.58%	-1.73%	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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2007 2008 2009 2010 2011

Municipality 93.07% 92.55% 94.00% 92.84% 89.39%

Pop. Group 96.70% 95.81% 95.41% 95.40% 96.58%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

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

	2007	2008	2009	2010	2011
Municipality	93.07%	92.55%	94.00%	92.84%	89.39%
Pop. Group	96.70%	95.81%	95.41%	95.40%	96.58%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

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

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2007 2008 2009 2010 2011

Municipality 607 568 552 530 487

Pop. Group 149 152 158 107 113

Statewide 478 456 455 449 450

Municipal Population Group: 2,500 to 4,999

	2007	2008	2009	2010	2011
Municipality	607	568	552	530	487
Pop. Group	149	152	158	107	113
Statewide	478	456	455	449	450

Municipal Population Group: 2,500 to 4,999

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2007 2008 2009 2010 2011

Property Tax $262 319 321 341 375

Utility 815 892 869 943 910

Sales Tax 190 193 181 167 147

Sales & Services 133 138 148 165 155

Intergovernmental 143 509 509 342 157

Debt Proceeds 146 63 0 0 1

Other Miscellaneous 100 23 8 9 29

Total $1,789 2,137 2,036 1,967 1,774

	2007	2008	2009	2010	2011
Property Tax	$262	319	321	341	375
Utility	815	892	869	943	910
Sales Tax	190	193	181	167	147
Sales & Services	133	138	148	165	155
Intergovernmental	143	509	509	342	157
Debt Proceeds	146	63	0	0	1
Other Miscellaneous	100	23	8	9	29
Total	$1,789	2,137	2,036	1,967	1,774

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2011
2011

Category Revenue
Per Capita

Property Tax $1,116,796
$375

Water/Sewer 0
0

Electric 2,710,524
910

Other Utilities 0
0

Sales Tax 443,008
147

Sales & Services 460,875
155

Intergovernment 466,833
157

Debt Proceeds 1,600
1

Miscellaneous 86,365
29

Total $5,286,001
$1,774

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

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2011
2011

Category Expenditures
Per Capita

General Government $456,089
$152

Water/Sewer 37,782
13

Electric 2,627,242
882

Other Utilities -37,782
-13

Debt Service 538,458
181

Transportation 151,485
51

Public Safety 1,197,979
402

Other 728,586
245

Total $5,699,839
$1,913

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

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $2,380,209
$799

Water/Sewer Capital 0
0

Electric Capital 375,549
126

Other Capital 42,522
14

Other Operating 2,901,559
974

Total $5,699,839
$1,913

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

Last Updated 2/5/2012 2:23:51 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$1,116,796	$375
Water/Sewer	0	0
Electric	2,710,524	910
Other Utilities	0	0
Sales Tax	443,008	147
Sales & Services	460,875	155
Intergovernment	466,833	157
Debt Proceeds	1,600	1
Miscellaneous	86,365	29
Total	$5,286,001	$1,774

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