North Carolina
Department of State Treasurer
Financial Information
Town of Pinebluff

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	$364,517	386,238	342,060	305,191	308,170	288,711
		Utility	278,554	294,798	285,609	255,574	263,720	187,250
		Sales Tax	279,126	324,647	280,093	236,454	229,927	204,137
		Sales & Services	292,166	290,294	199,111	223,616	214,242	186,754
		Intergovernmental	181,203	256,907	140,515	102,434	127,064	102,024
		Debt Proceeds	57,500	-	35,765	-	-	307,000
		Other Miscellaneous	45,933	75,977	147,605	113,521	75,342	162,052
		Total	$1,498,999	1,628,861	1,430,758	1,236,790	1,218,465	1,437,928

	Expenditures by Function
		Utility	$232,322	271,915	264,455	178,814	203,532	236,780
		Debt Service	85,069	97,075	100,502	110,645	101,184	42,823
		Transportation	301,661	300,216	301,512	213,123	285,376	272,733
		General Government	117,218	549,730	155,765	125,737	103,938	119,463
		Public Safety	432,638	410,751	340,715	253,728	262,757	420,397
		Other	186,738	255,119	90,619	63,643	118,238	100,216
		Total	$1,355,646	1,884,806	1,253,568	945,690	1,075,025	1,192,412

	Expenditures by Object
		Salaries & Wages	$615,975	550,864	395,914	417,602	412,902	380,174
		Capital Outlay	235,357	621,836	216,876	87,711	137,374	431,438
		Other Operating + Debt Service	504,314	712,106	640,778	440,377	524,749	380,800
		Total	$1,355,646	1,884,806	1,253,568	945,690	1,075,025	1,192,412


	Per Capita Revenues by Source
		Property Tax	$264	284	260	239	262	249
		Utility	202	217	217	200	224	162
		Sales Tax	202	239	212	187	194	177
		Sales & Services	212	213	151	175	182	161
		Intergovernmental	131	189	107	80	108	88
		Debt Proceeds	42	-	27	-	-	265
		Other Miscellaneous	33	56	112	89	64	140
		Total	$1,086	1,198	1,086	970	1,034	1,242

	Per Capita Expenditures by Function
		Utility	$168	200	201	140	173	204
		Debt Service	62	71	76	87	86	37
		Transportation	219	221	229	167	242	236
		General Government	84	404	118	99	89	103
		Public Safety	314	302	259	199	223	363
		Other	135	188	69	50	100	87
		Total	$982	1,386	952	742	913	1,030

	Per Capita Expenditures by Object
		Salaries & Wages	$446	405	301	328	351	328
		Capital Outlay	171	457	165	69	117	373
		Other Operating	365	524	486	345	445	329
		Total	$982	1,386	952	742	913	1,030

	Population Group		No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
		Number of Municipalites in Group	100	101	101	103	102	106
		Average Population In Group	1,652	1,661	1,642	1,638	1,648	1,644
		Town of Pinebluff Population	1,380	1,360	1,317	1,275	1,178	1,158
	Group Average Per Capita Revenues by Source
		Property Tax	399	406	369	348	331	319
		Utility	405	415	423	391	374	340
		Sales Tax	169	199	195	179	172	157
		Sales & Services	79	82	76	72	71	64
		Intergovernmental	226	222	221	246	220	257
		Debt Proceeds	71	129	69	170	89	82
		Other Miscellaneous	138	192	196	160	125	137
		Total	1,487	1,645	1,549	1,566	1,382	1,356

	Group Average Per Capita Expenditures by Function
		Utility	504	572	461	487	425	445
		Debt Service	147	126	110	108	107	86
		Transportation	139	140	142	131	132	139
		General Government	204	265	201	221	193	174
		Public Safety	331	384	346	326	294	315
		Other	190	203	206	206	170	159
		Total	1,515	1,690	1,466	1,479	1,321	1,318

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	453	450	427	402	397	376
		Capital Outlay	287	483	305	373	283	317
		Other Operating	775	757	734	704	641	625
		Total	1,515	1,690	1,466	1,479	1,321	1,318


General Fund Go to top of page			2009	2008	2007	2006	2005	2004
	General Fund revenues		$1,156,639	1,322,308	1,091,980	970,242	950,588	833,282
	General Fund expenditures		1,077,837	1,566,876	942,747	719,150	823,720	914,273
	Operating transfers in		79,529	-	-	-	-	85,000
	Operating transfers out		-	13,512	2,543	66,795	17,500	8,072
	Capital leases and installment purchase proceeds		57,500	-	35,765	-	-	218,150
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		215,831	(258,080)	182,455	184,297	109,368	214,087

	Fund balance available (FBA):
		In dollars	$1,282,026	1,018,769	1,378,985	1,214,404	992,184	879,637
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	125.65	64.46	151.62	154.52	117.95	124.91
		Group weighted average FBA %	65.92	62.44	65.48	64.58	69.64	70.93
		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	$184,949	163,106	225,661	183,102	194,615	178,721
		Quick ratio	3.05	2.45	3.62	2.43	3.53	3.68
		Net income	27,114	22,261	127,912	86,416	85,606	47,627
		Cashflow from operations	75,158	87,033	162,782	157,745	76,779	64,251
		Depreciation & Amortization Expense	51,950	34,958	32,477	32,993	33,199	27,928



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

		Population at July 1st of the Previous Year	1,380	1,360	1,317	1,275	1,178	1,158
		Population Group	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
		Cash &Investments	$1,593,244	1,158,148	1,798,041	1,643,128	1,283,588	1,178,075
		Investment Earnings	21,822	52,444	86,376	42,564	19,722	10,343
		Tax Rate Equivalent	0.0225	0.0545	0.1120	0.0590	0.0282	0.0161
		Tax Rate Equivalent Group weighted average	0.0130	0.0261	0.0409	0.0283	0.0164	0.0094
		Tax Rate Equivalent Statewide weighted average	0.0133	0.0524	0.0920	0.0573	0.0415	0.0340
		Latest year of Revaluation		2007	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	$96,796,156	96,251,050	77,126,846	72,122,079	69,895,358	64,336,824
		Tax Rate	0.3800	0.4000	0.4200	0.4200	0.4400	0.4700
		Tax Rate Group weighted average	0.2983	0.2860	0.3424	0.3297	0.3306	0.3386
		Tax Rate State Wide	0.4267	0.4243	0.4452	0.4321	0.4448	0.4566
		Assessment -to-Sales Ratio	94.12	100.00	89.66	97.16	100.00	100.00
		Assessment -to-Sales Ratio Group weighted average	86.77	88.94	79.96	85.71	86.82	87.25
		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	$102,843,345	96,251,050	86,021,466	74,230,217	69,895,358	64,336,824
		EffectiveTax Rate	0.3577	0.4000	0.3766	0.4081	0.4400	0.4700
		Group weighted average Effective Tax Rate	0.2589	0.2544	0.2737	0.2826	0.2870	0.2954
		Statewide weighted average Effective Tax Rate	0.3875	0.3756	0.3936	0.3987	0.4108	0.4209
		Percent Collected	98.07	96.00	97.38	94.66	97.73	97.22
		Percent Collected Group weighted average	96.68	96.86	97.18	96.94	96.84	96.44
		Percent Collected Statewide	97.78	97.64	97.59	97.55	97.42	97.31
		Percent Collected Excluding Motor Vehicles	98.82	97.63	98.61	97.81	98.50	98.30
		Percent Collected Excluding Motor Vehicles Group weighted average	96.67	97.78	98.01	97.76	97.85	97.87
		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	91.36	84.94	91.97	75.43	92.42	88.93
		Percent Collected Motor Vehicles Only Group weighted average	84.59	85.16	86.07	85.54	86.22	84.36
		Percent Collected Motor Vehicles Only Statewide weighted average	86.66	86.74	86.71	86.80	87.31	87.46
		Tax Uncollected	3,263	15,053	8,994	16,605	6,934	8,858
		Tax Rate Equivalent	0.0034	0.0156	0.0117	0.0230	0.0099	0.0138
		Dominant County: Moore
	Debt Information
		Population Group	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499
		Ratings:
		Fitch
		Moody's
		S & P

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$0	0	0	0	0	0
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	0	0	0	0	0	0
		Per Capita	$0	0	0	0	0	0
		Total Per Capita for the Population Group	265	277	294	297	306	297
		Total Per Capita Statewide	455	456	478	495	505	548
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1750%	0.1852%	0.2336%	0.2606%	0.2847%	0.2930%
		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	$195,856	213,040	229,454	245,133	260,110	274,416
		--General Government	0	26,800	53,600	80,400	107,200	134,000
		Total*	$195,856	239,840	283,054	325,533	367,310	408,416
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$0	0	0	0	0	0


Annual Financial Information Report Detail 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		1,380	1,360	1,317	1,275	1,178	1,158

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	1,480,123	2,536,956	2,253,167	2,041,519	1,807,089	1,703,762
1.5B	FISCAL	Governmental Activities Liabilities	54,734	79,700	132,177	165,995	207,076	1,703,762
3.5A	SUMMARY	Business Type Activities Assets	1,255,379	1,267,922	1,254,203	1,151,241	1,097,940	1,034,904
3.5B		Business Type Activities Liabilties	270,488	310,145	318,687	343,637	376,752	1,034,904
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	357,648	376,175	334,172	261,316	296,009	280,978
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	5,611	8,337	6,633	38,082	10,164	6,023
13		Penalties and interest	1,258	1,726	1,255	5,793	1,997	1,710
14		Collection of taxes previously written off
15		Animal tax	322	374	382	496	374	361
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax	113,359	123,274	280,093	236,454
17		1/2% Local government sales and use taxes (Article 40)	60,323	68,206
18		1/2% Local government sales and use taxes (Article 42)	59,672	72,841
18.5		1/2% Local government sales and use taxes (Article 44)	45,772	60,326			229,927	204,137
19		Licenses Privilege						4,083
19.1		Privilege - Occupational & business licensing & permit taxes	2,178	2,251	2,837	3,077	3,776
19.2		Privilege -- All other privileges and pemits	2,016	1,010	2,407
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV	2,116	2,058	12,409	15,851	19,424	13,626
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	5,005		585
29	REVENUES	General government
30		Public safety		69,634	-22,541	500
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		34,573
39	STATE	State Payment in Lieu of Taxes
40	INTERGOV	Controlled substance tax		1,048
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues					7,813
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	73,549	83,787	51,109	43,175	41,113	37,940
45		Beer and Wine tax	6,108	6,067	5,762	5,203	5,126	4,905
46		Powell Bill	56,971	61,798	54,510	52,606	52,155	46,976
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	3,630		1,235	950	4,681	2,730
51		General Government
52		Public safety
53		Transportation - Streets
54		Transportation - All other
55		Environmental protection					16,176
56		Econ. & Phys. Dev. - Housing/Comm. Dev.
57		Econ. & Phys. Dev. - All Other
58		Human Services: Health, mental health, hospitals
59		All Other
60		Culture and recreation
61	LOCAL	LOCAL Payment in lieu of taxes
62	INTERGOV	General government
63	REVENUES	Public safety	24,765		1,753			7,073
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	11,175		48,102			2,400
71	PERMITS	Building permits			26,824	43,672	27,026	2,550
72	& FEES	Inspection fees	13,263	16,005		4,545	35	21,225
72.1		Amusements licensing and permit taxes
73		Other permits	1,035	1,735			2,785	190
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties	14,400	14,400	14,400	14,400	18,400
76		Airport
77		Fire protection charges	169,594	171,942	114,039	137,676	129,662	127,579
78		Solid waste	78,878	71,496	69,384	60,707	59,667	51,504
79		Ambulance and rescue squad charges
80		Cemeteries	3,712	7,474	997	1,562		2,588
81		Recreation service revenues	3,117	2,231	291	770	1,779	2,644
82		Library service revenues
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services	22,465	22,751		8,501	4,734	2,439
86	UTILITY	Water and sewer charges	278,554	294,798	285,609	255,574	263,720	187,250
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	21,822	52,444	86,376	42,564	19,722	10,343
91		Special assessments
92		Private contribution and donations	1,980			50		20
93		Sales of materials and fixed assets	1,201	100	2,160	575	2,200	1,426
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			14,210	2,691
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases	57,500		35,765			307,000
101		Other						108,228
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	53,268	50,693		43,418	6,790	3,649
106		Deposits other than utility
107		Prepaid taxes				600	-450
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries
109B	GENERAL	Governing body - All other Direct	671
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	66,838	63,924	60,116	51,799	50,337	47,499
110B		Administration - All other Direct	47,566	118,673	28,232	73,938	53,601	45,218
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures	2,143	367,133	4,864			26,746
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			62,553
114C		Legal - Construction
114D		Legal - Land, Equipment, and Existing Structures
115A		Public Buildings - Salaries
115B		Public Buildings - All other Direct
115C		Public Buildings - Construction
115D		Public Buildings - Land, Equipment, and Existing Structures
116A		Court Facilities - Salaries
116B		Court Facilities - All other Direct
116C		Court Facilities - Construction
116D		Court Facilities - Land, Equipment, and Existing Structures
117A		Central Facilites - Salaries
117B		Central Facilities - All other Direct
117C		Central Facilites - Construction
117D		Central Facilites - Land, Equipment, and Existing Structures
118A		General Government All Other - Salaries
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	187,750	175,629	107,372	111,200	113,702	99,686
119B	SAFETY	Police and Communications - All other Direct	45,636	41,567	55,036	28,744	34,910	32,929
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures	1,667		65,906	4,827		39,569
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	106,740	82,659	54,172	52,098	52,886	50,268
122B		Fire - All other Direct	44,610	47,313	34,592	37,770	48,179	45,612
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures	46,235	13,199		8,291	8,922	136,486
123A		Inspectors - Salaries		8,555	8,265	4,458		1,615
123B		Inspectors - All other Direct		35,224	11,216	2,184		10,953
123C		Inspectors - Construction
123D		Inspectors - Land, Equipment, and Existing Structures
124A		Rescue Units - Salaries
124B		Rescue Units - All other Direct
124C		Rescue Units - Construction
124D		Rescue Units - Land, Equipment, and Existing Structures
125A		Animal Control - Salaries
125B		Animal Control - All other Direct
125C		Animal Control - Construction
125D		Animal Control - Land, Equipment, and Existing Structures
126A		Public Safety All Other - Salaries
126B		Public Safety All Other - All other Direct
126C		Public Safety All Other - Construction
126D		Public Safety All Other - Land, Equipment, and Existing Structures
127A	TRANSPOR	Traffic Engineering - Salaries
127B	TATION	Traffic Engineering - All other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Land, Equipment, and Existing Structures
128A		Streets and Highways - Salaries					128,382
128B		Streets and Highways - All other Direct					35,932
128C		Streets and Highways - Construction					33,509
128D		Streets and Highways - Land, Equipment and Existing Structures
129A		Street Cleaning - Salaries	149,402		103,417	132,842		123,968
129B		Street Cleaning - All other Direct	73,749		84,912	52,342		42,248
129C		Street Cleaning - Construction						90,999
129D		Street Cleaning - Land, Equipment, and Existing Structures	73,099		7,600	27,939		14,951
130A		State Street Aid Allocation - Powell Bill - Salries		130,671
130B		State Street Aid Allocation - Powell Bill - All other Direct	5,411	64,441	105,583		87,553	567
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures		28,456
131A		Parking Facilities - Salaries
131B		Parking Facilities - All other Direct		76,648
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	54,997	51,387	50,927	30,035	44,813	47,188
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	8,853				2,686
140B	& PHYSICAL	Planning and Zoning - All other Direct	9,866				3,679
140C	DEVELOP	Planning and Zoning - Construction
140D		Planning and Zoning - Land, Equipment, and Existing Structures	933
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
143B		Housing and Urban Renewal - All other Direct
143C		Housing and Urban Renewal - Construction
143D		Housing and Urban Renewal - Land, Equipment, and Existing Structures
144A		Special Employment Programs (JTPA) - Salaries
144B		Special Employment Programs (JTPA) - All other Direct
144C		Special Employment Programs (JTPA) - Construction
144D		Special Employment Programs (JTPA) - Land, Equipment, and Existing Structures
145A		Economic and Physical Development - All Other - Salaries [A]
145B		Economic and Physical Development - All Other - All other Direct
145C		Economic and Physical Development - All Other - Construction
145D		Economic and Physical Development - All Other - Land, Equipment, and Existing Structures
146A	HUMAN	Health - Salaries
146B	SERVICES	Health - All other Direct
146C		Health - Construction
146D		Health - Land, Equipment, and Existing Structures
147A		Mental Health - Salaries
147B		Mental Health - All other Direct
147C		Mental Health - Construction
147D		Mental Health - Land, Equipment, and Existing Structures
148A		Social Services - Salaries
148B		Social Services - All other Direct
148C		Social Services - Construction
148D		Social Services - Land, Equipment, and Existing Structures
149B		Subsidies Paid: Hospitals - City Owned - All other Direct
150B		Subsidies Paid: Hospitals - Private Owned - All other Direct
151A		Other Human Services: Legal Aid - Salaries
151B		Other Human Services: Legal Aid - All other Direct
151C		Other Human Services: Legal Aid - Construction
151D		Other Human Services: Legal Aid - Land, Equipment, and Existing Structures
152A		Human Services - All Other - Salaries
152B		Human Services - All Other - All other Direct
152C		Human Services - All Other - Construction
152D		Human Services - All Other - Land, Equipment, and Existing Structures
153A	CULTURE	Recreation and Parks - Salaries	12,700	12,435	13,437	12,991	12,692	11,660
153B	RECREATION	Recreation and Parks - All other Direct	16,809	7,182	14,056	11,548	21,608	22,150
153C		Recreation and Parks - Construction	68,128
153D		Recreation and Parks - Land, Equipment, and Existing Structures	6,065	175,434	2,636		24,700	11,295
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	8,387	8,681	8,469	9,069	8,060	7,923
156C		Libraries - Construction
156D		Libraries - Land, Equipment, and Existing Structures			1,094
157A		Culture and Recreation - All Other - Salaries
157B		Human Services - All Other - All other Direct
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	83,692	76,991	49,135	52,214	52,217	45,478
158B		Water and Sewer - All other Direct	111,543	157,310	80,544	79,946	81,072	79,910
158C		Water and Sewer - Construction					33,509	90,982
158D		Water and Sewer - Land, Equipment, and Existing Structures	37,087	37,614	134,776	46,654	36,734	20,410
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	10,561	34,157		14,979	15,783	19,775
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	34,926	11,858		32,747	31,990	21,584
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	1,159	48,201	18,103	4,700	5,811	1,464
166D		All Other - Debt Service Principal Payments	38,423	2,859	82,399	58,219	47,600
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)		6,605	4,156	4,156	4,158	3,279
172B		Fringe Benefits Other - (B)
173A		Multi-County Library District, County, or Other Municipality Authority	AuthorityCountyMunicipality
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)	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)	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	328,028	327,481	279,351	267,161	266,601	282,714
180	OTHER	Current Year Levy Motor Vehicles Only	36,649	48,389	63,815	43,787	38,690	36,481
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	3,863	7,768	3,871	5,845	4,002	4,820
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	3,165	7,285	5,123	10,760	2,932	4,038
183		Percentage of Taxes Collected - Current Year All Property	98.07	96.00	97.38	94.66	97.73	97.22
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	98.82	97.63	98.61	97.81	98.50	98.30
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	91.36	84.94	91.97	75.43	92.42	88.93
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	1,593,244	1,158,148	1,798,041	1,643,128	1,283,588	1,178,075
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	1,419,470	1,642,373	1,433,301	1,169,995	1,235,965	1,437,928
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in	-79,529	13,512	2,543	-66,795	17,500
194D		Amounts - Net Revenues per AFIR	1,498,999	1,628,861	1,430,758	1,236,790	1,218,465	1,437,928
		Calculated amount	1,498,999	1,628,861	1,430,758	1,236,790	1,218,465	1,437,928
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	1,276,117	1,898,318	1,256,111	878,895	1,092,525	1,192,412
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out	-79,529	13,512	2,543	-66,795	17,500
195D		Amounts Net Expenditures per AFIR	1,355,646	1,884,806	1,253,568	945,690	1,075,025	1,192,412
		Calculated amount	1,355,646	1,884,806	1,253,568	945,690	1,075,025	1,192,412
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Marie Frye
951		Title of Official	Finance Officer
952		Date Certified	11/18/2009	04/14/2009	10/31/2007
953		Person to Contact	Marie Frye
954		Title of Person to Contact	Finance Officer
955		Telephone Number	910-281-3124
956		Facsimile Number	910-281-4366

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

	2009	2008	2007	2006	2005	2004

Population	1,380	1,360	1,317	1,275	1,178	1,158
Population Group	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
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	75	3	32	8	0
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!	98.01%	139.02%	116.33%	209.74%	298.37%
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!	1.99%	-39.02%	-16.33%	-109.74%	-198.37%
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!	0.43%	-118.05%	2.69%	0.00%	34.58%
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!	153.87%	3582.80%	394.35%	1307.56%	44686.13%
State Weighted Average	968.20%	480.53%	1193.75%	778.98%	531.01%	2097.68%

Key Ratios and Cash Flow

Quick Ratio	3.05	2.45	3.62	2.43	3.53	3.68
Group Weighted Average	3.11	2.84	3.25	3.58	3.48	4.12
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!	39.3	#DIV/0!	25.2	72.0	42.6
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	-34.4	-914.3	-151.5	-72.9	-18.2	-46.6
State Weighted Average	-46.5	-344.5	-221.9	-343.5	-346.7	-208.8

Cash flow from Operations	$75,158	87,033	162,782	157,745	76,779	64,251

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	1.85	0.48	11.68	2.57	0.33	0.25
State Weighted Average	27.79	3.77	5.74	3.82	2.36	3.93

Debt per Capita	0	0	201	0	0	0
Group Weighted Average	30	299	213	244	107	61
State Weighted Average	754	535	335	660	675	266

Capital Expenditures:	2009	2008	2007	2006	2005	2004
	$37,087	37,614	134,776	46,654	70,243	111,392

	2003	2002	2001	2000
	$140,133	6,362	62,242	31,527

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


Operating Statistics

Estimated population of the areas served Water	0	0	2,100	NA	NA	NA
Estimated population of the areas served Sewer	0	0	96	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	43,242	47,376	48,767	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	2,578	2,731	1,321	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	805	1	41,349	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	55	0	1,321	NA	NA	NA

Ratio of Water Billed to Water Processed	0.01862	0.00002	0.84789	NA	NA	NA
Ratio of Sewage Billed to Sewage Processed	0.02133	0.00000	1.00000	NA	NA	NA

Total Revenue from Water Sales	243,155	253,694	213,156	NA	NA	NA
Total Revenue from Sewage Sales	10,955	15,588	6,499	NA	NA	NA

Water Revenue per 1000 gallons of Sales			101.50286	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales			67.69792	NA	NA	NA

Group Average Sales per thousand Gallons Water	$27.87923	$1,769.81984	$14,046.04813	NA	NA	NA
Group Average Sales per thousand Gallons Sewage	$29.30419	$799.17941	$6,255.74662	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	$3.12418	214,062.00000	5.04409	NA	NA	NA
Residential Sewage Sales per thousand Gallons	$186.27451		4.91976	NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits			6.66912	NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits			4.91976	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 %	117.95%	154.52%	151.62%	64.46%	125.65%
Group average FBA %	69.64%	64.58%	65.48%	62.44%	65.92%
State average Electric/Non Electric Group FBA %	36.82%	37.38%	37.38%	36.63%	37.77%
State average FBA %	36.78%	36.96%	69.64%	36.34%	37.00%

Municipal Population Group: No Electric 1,000 to 2,499

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2005 2006 2007 2008 2009

Municipality 97.73% 94.66% 97.38% 96.00% 98.07%

Pop. Group 96.84% 96.94% 97.18% 96.86% 96.68%

Statewide 97.42% 97.55% 97.59% 97.64% 97.78%

Municipal Population Group: No Electric 1,000 to 2,499

	2005	2006	2007	2008	2009
Municipality	97.73%	94.66%	97.38%	96.00%	98.07%
Pop. Group	96.84%	96.94%	97.18%	96.86%	96.68%
Statewide	97.42%	97.55%	97.59%	97.64%	97.78%

Municipal Population Group: No Electric 1,000 to 2,499

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2005 2006 2007 2008 2009

Municipality 0 0 0 0 0

Pop. Group 306 297 294 277 265

Statewide 505 495 478 456 455

Municipal Population Group: 1,000 to 2,499

	2005	2006	2007	2008	2009
Municipality	0	0	0	0	0
Pop. Group	306	297	294	277	265
Statewide	505	495	478	456	455

Municipal Population Group: 1,000 to 2,499

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2005 2006 2007 2008 2009

Property Tax $262 239 260 284 264

Utility 224 200 217 217 202

Sales Tax 194 187 212 239 202

Sales & Services 182 175 151 213 212

Intergovernmental 108 80 107 189 131

Debt Proceeds 0 0 27 0 42

Other Miscellaneous 64 89 112 56 33

Total $1,034 970 1,086 1,198 1,086

	2005	2006	2007	2008	2009
Property Tax	$262	239	260	284	264
Utility	224	200	217	217	202
Sales Tax	194	187	212	239	202
Sales & Services	182	175	151	213	212
Intergovernmental	108	80	107	189	131
Debt Proceeds	0	0	27	0	42
Other Miscellaneous	64	89	112	56	33
Total	$1,034	970	1,086	1,198	1,086

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2009
2009

Category Revenue
Per Capita

Property Tax $364,517
$264

Water/Sewer 278,554
202

Electric 0
0

Other Utilities 0
0

Sales Tax 279,126
202

Sales & Services 292,166
212

Intergovernment 181,203
131

Debt Proceeds 57,500
42

Miscellaneous 45,933
33

Total $1,498,999
$1,086

Municipal Population Group: No Electric 1,000 to 2,499

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2009
2009

Category Expenditures
Per Capita

General Government $117,218
$84

Water/Sewer 232,322
168

Electric 0
0

Other Utilities 0
0

Debt Service 85,069
62

Transportation 301,661
219

Public Safety 432,638
314

Other 186,738
135

Total $1,355,646
$982

Municipal Population Group: No Electric 1,000 to 2,499

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $615,975
$446

Water/Sewer Capital 37,087
27

Electric Capital 0
0

Other Capital 198,270
144

Other Operating 504,314
365

Total $1,355,646
$982

Municipal Population Group: No Electric 1,000 to 2,499

Last Updated 6/11/2010 10:15:02 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$364,517	$264
Water/Sewer	278,554	202
Electric	0	0
Other Utilities	0	0
Sales Tax	279,126	202
Sales & Services	292,166	212
Intergovernment	181,203	131
Debt Proceeds	57,500	42
Miscellaneous	45,933	33
Total	$1,498,999	$1,086

Municipal Population Group: No Electric 1,000 to 2,499

North CarolinaDepartment of State TreasurerFinancial InformationTown of Pinebluff

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Pinebluff