North Carolina
Department of State Treasurer
Financial Information
Town of Ramseur

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	$706,317	651,817	625,285	618,474	587,740	592,384
		Utility	1,115,616	1,078,377	1,110,181	1,105,502	900,274	853,771
		Sales Tax	299,476	319,220	317,318	246,507	288,912	219,601
		Sales & Services	102,631	65,305	64,683	64,710	70,249	65,366
		Intergovernmental	147,669	148,190	479,913	156,659	195,975	309,050
		Debt Proceeds	-	-	-	-	-	725,000
		Other Miscellaneous	109,637	135,361	150,638	144,843	80,814	59,495
		Total	$2,481,346	2,398,270	2,748,018	2,336,695	2,123,964	2,824,667

	Expenditures by Function
		Utility	$713,415	771,465	946,924	680,099	1,133,437	1,010,108
		Debt Service	350,539	345,672	395,994	452,645	-	-
		Transportation	315,694	334,327	367,702	368,539	346,651	335,281
		General Government	216,622	235,964	209,754	197,124	201,477	199,358
		Public Safety	555,090	573,928	639,688	647,422	473,283	1,158,018
		Other	392,168	328,662	328,096	353,743	313,337	372,553
		Total	$2,543,528	2,590,018	2,888,158	2,699,572	2,468,185	3,075,318

	Expenditures by Object
		Salaries & Wages	$908,477	908,802	845,804	805,635	749,767	689,146
		Capital Outlay	14,639	31,325	536,245	413,668	160,681	1,217,581
		Other Operating + Debt Service	1,620,412	1,649,891	1,506,109	1,480,269	1,557,737	1,168,591
		Total	$2,543,528	2,590,018	2,888,158	2,699,572	2,468,185	3,075,318


	Per Capita Revenues by Source
		Property Tax	$406	377	364	361	346	356
		Utility	641	624	646	646	530	513
		Sales Tax	171	185	184	143	169	132
		Sales & Services	59	38	38	38	41	39
		Intergovernmental	85	86	279	92	115	186
		Debt Proceeds	-	-	-	-	-	436
		Other Miscellaneous	63	78	88	85	48	36
		Total	$1,425	1,388	1,599	1,365	1,249	1,698

	Per Capita Expenditures by Function
		Utility	$410	446	551	397	667	607
		Debt Service	201	200	230	264	-	-
		Transportation	181	193	214	215	204	201
		General Government	125	138	122	116	119	120
		Public Safety	319	332	372	378	278	696
		Other	225	190	191	207	184	224
		Total	$1,461	1,499	1,680	1,577	1,452	1,848

	Per Capita Expenditures by Object
		Salaries & Wages	$522	526	492	471	441	414
		Capital Outlay	8	18	312	242	95	732
		Other Operating	931	955	876	864	916	702
		Total	$1,461	1,499	1,680	1,577	1,452	1,848

	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 Ramseur Population	1,741	1,728	1,719	1,712	1,700	1,664
	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		$1,198,168	1,187,865	1,285,032	1,133,037	1,130,205	1,072,852
	General Fund expenditures		1,387,146	1,443,931	1,525,803	1,510,192	1,267,788	1,138,749
	Operating transfers in		-	829	225	265	8,117	194
	Operating transfers out		-	-	-	-	86,518	80,000
	Capital leases and installment purchase proceeds		-	-	-	-	-	-
	Other items		1,809	2,100	-	1,890	1,350	3,200
	Excess of revenues and other sources over (under) expenditures and other uses		(187,169)	(253,137)	(240,546)	(375,000)	(214,634)	(142,503)

	Fund balance available (FBA):
		In dollars	$883,168	1,048,019	1,305,910	1,555,104	1,700,108	2,074,948
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	63.67	72.58	85.59	102.97	125.53	170.25
		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	$662,037	551,625	491,094	333,184	304,569	361,809
		Quick ratio	3.81	3.75	3.31	1.04	2.21	2.03
		Net income	49,046	(10,681)	388,987	221,431	10,157	112,340
		Cashflow from operations	424,898	180,089	347,221	442,305	102,403	111,204
		Depreciation & Amortization Expense	240,698	243,238	229,854	221,585	221,909	217,919



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

		Population at July 1st of the Previous Year	1,741	1,728	1,719	1,712	1,700	1,664
		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	$1,768,452	1,138,082	1,412,438	1,641,556	2,470,296	2,865,201
		Investment Earnings	44,838	67,030	78,017	70,633	28,963	35,512
		Tax Rate Equivalent	0.0350	0.0513	0.0627	0.0575	0.0227	0.0273
		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	2001	2001	2001	2001
		January 1, Prior Year Assessed Valuation	$128,019,546	130,610,605	124,480,444	122,842,411	127,327,947	130,285,925
		Tax Rate	0.5500	0.5000	0.5000	0.5000	0.4600	0.4600
		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	92.43	96.76	86.18	88.20	89.08	90.01
		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	$138,504,323	134,984,089	144,442,381	139,277,110	142,936,627	144,746,056
		EffectiveTax Rate	0.5084	0.4838	0.4309	0.4410	0.4098	0.4140
		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	97.12	98.38	98.49	98.37	98.20	97.87
		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	96.93	98.27	98.38	98.25	98.07	97.72
		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	100.00	100.00	100.00	100.00	100.00	100.00
		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	97	10,563	9,404	10,033	10,537	12,750
		Tax Rate Equivalent	0.0001	0.0081	0.0076	0.0082	0.0083	0.0098
		Dominant County: Randolph
	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	$1,859,265	2,014,265	2,164,265	2,309,265	2,446,265	2,576,265
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	1,859,265	2,014,265	2,164,265	2,309,265	2,446,265	2,576,265
		Per Capita	$1,068	1,166	1,259	1,349	1,439	1,548
		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	1.3424%	1.4922%	1.4984%	1.6580%	1.7114%	1.7799%
		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	$0	0	0	0	0	0
		--General Government	0	0	0	0	0	0
		Total*	$0	0	0	0	0	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$50,832	76,248	101,663	127,079	152,495	207,911


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		1,741	1,728	1,719	1,712	1,700	1,664

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	2,475,684	2,733,260	3,092,966	3,180,680	2,117,794	3,704,908
1.5B	FISCAL	Governmental Activities Liabilities	813,226	818,367	762,956	761,539	55,226	787,013
3.5A	SUMMARY	Business Type Activities Assets	8,315,073	8,408,495	8,612,434	8,449,812	8,456,090	8,735,067
3.5B		Business Type Activities Liabilties	2,001,290	2,143,758	2,337,016	2,563,381	2,791,090	3,080,224
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	643,013	640,678	610,974	603,687	572,174	583,496
11	TAX	Current collection of special tax districts
12	REVENUES	Prior years' levy collections	60,248	9,040	11,618	11,706	12,306	6,800
13		Penalties and interest	3,056	2,099	2,693	3,081	3,260	2,088
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax	299,476	319,220	317,318	246,507	122,503
17		1/2% Local government sales and use taxes (Article 40)					59,701	219,601
18		1/2% Local government sales and use taxes (Article 42)					59,367
18.5		1/2% Local government sales and use taxes (Article 44)					47,341
19		Licenses Privilege
19.1		Privilege - Occupational & business licensing & permit taxes		540	6,609	11,374
19.2		Privilege -- All other privileges and pemits	2,529	2,552	2,577	2,519	2,575
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV
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						7,927
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax					12,442
34		Housing/community development					9,491	110,509
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						27,817
40	INTERGOV	Controlled substance tax
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues						23,914
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution					4,920	4,418
44		Utility franchise tax	50,553	72,918	72,079	62,248	96,483	73,905
45		Beer and Wine tax
46		Powell Bill					56,945	50,560
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees
51		General Government
52		Public safety			108,058	7,364	5,694
53		Transportation - Streets	56,616	63,272	56,360	57,297
54		Transportation - All other
55		Environmental protection	28,500		231,416	19,750
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
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	12,000	12,000	12,000	10,000	10,000	10,000
71	PERMITS	Building permits
72	& FEES	Inspection fees
72.1		Amusements licensing and permit taxes
73		Other permits	7,915	9,077	10,027	4,959	6,536	6,251
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties
76		Airport
77		Fire protection charges
78		Solid waste	65,480	41,122	38,717	37,990	38,427	38,010
79		Ambulance and rescue squad charges
80		Cemeteries	10,350	4,650	3,450	5,300	8,150	6,875
81		Recreation service revenues	18,954	13,299	14,871	14,165	15,975	13,949
82		Library service revenues	7,847	6,234	7,645	7,255	7,697	6,532
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services
86	UTILITY	Water and sewer charges	1,115,616	1,078,377	1,110,181	1,105,502	900,274	853,771
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	44,838	67,030	78,017	70,633	28,963	35,512
91		Special assessments
92		Private contribution and donations
93		Sales of materials and fixed assets	3,216	15,969	3,647	4,753	4,875	6,588
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	51,139	39,364	49,761	50,605	37,865	11,144
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases						725,000
101		Other		829
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						1,614
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries					122,731
109B	GENERAL	Governing body - All other Direct					76,531
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures					2,215
110A		Administration - Salaries	138,881	130,091	116,258	111,041		121,132
110B		Administration - All other Direct	75,241	105,873	88,793	84,882		73,035
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures	2,500		4,703	1,201		3,000
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
115B		Public Buildings - All other Direct						2,191
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	336,516	338,528	297,423	307,865	254,667	266,812
119B	SAFETY	Police and Communications - All other Direct	61,423	66,443	70,967	73,240	70,285	48,387
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures	94		23,761	35,312	39,785
120A		Emergency Communications - Salaries
120B		Emergency Communications - All other Direct			6,599	4,226
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	78,718	84,138	45,316
122B		Fire - All other Direct	43,908	45,981	53,055	46,886	89,032	61,710
122C		Fire - Construction					2,610
122D		Fire - Land, Equipment, and Existing Structures		1,174	114,656	150,185	3,208	764,357
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	8,123	6,989			3,280	5,526
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	230,782	224,113	225,610	231,445	250,346	222,530
128B		Streets and Highways - All other Direct	84,678	92,688	100,883	76,242	80,724	68,023
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures	234	2,692
129A		Street Cleaning - Salaries
129B		Street Cleaning - All other Direct					6,692
129C		Street Cleaning - Construction
129D		Street Cleaning - Land, Equipment, and Existing Structures
130A		State Street Aid Allocation - Powell Bill - Salries
130B		State Street Aid Allocation - Powell Bill - All other Direct		14,834		600	8,889
130C		State Street Aid Allocation - Powell Bill - Construction						44,728
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures			41,209	60,252
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	100,496	93,180	94,895	84,919	74,823	53,757
136C	PROTECTION	Solid Waste - Construction						26,055
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		4,200	1,789	3,596	3,053	3,751
138B		Cemeteries - All other Direct	7,260	2,237	1,104	3,369	7,311	1,434
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures
139A		Environmental Protection - All Other - Salaries
139B		Environmental Protection - All Other - All other Direct	67,500
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
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						13,025
142C		Community Development - Construction						97,484
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			26,300	26,300
153B	RECREATION	Recreation and Parks - All other Direct	59,329	60,048	36,699	34,309	45,610	53,106
153C		Recreation and Parks - Construction
153D		Recreation and Parks - Land, Equipment, and Existing Structures	6,000	6,750	2,026	39,890	18,740
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	3,546	2,828	7,050	16,207	39,651
155C		Museums - Construction
155D		Museums - Land, Equipment, and Existing Structures
156A		Libraries - Salaries	80,238	84,439	85,923	81,190	76,276	74,921
156B		Libraries - All other Direct	19,572	16,153	13,793	14,745	12,140	13,582
156C		Libraries - Construction
156D		Libraries - Land, Equipment, and Existing Structures	5,811	10,847	10,852	6,407	6,737	6,898
157A		Culture and Recreation - All Other - Salaries
157B		Human Services - All Other - All other Direct		829
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	43,342	43,293	47,185	44,198	42,694
158B		Water and Sewer - All other Direct	670,073	718,310	560,701	515,480	1,003,357	735,049
158C		Water and Sewer - Construction			265,832	44,750	13,991
158D		Water and Sewer - Land, Equipment, and Existing Structures		9,862	73,206	75,671	73,395	275,059
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	126,260	126,393	140,615	136,303
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	180,416	175,416	209,791	272,479
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	29,450	30,054	32,358	31,510
166D		All Other - Debt Service Principal Payments	14,413	13,809	13,230	12,353
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit
168B	FRINGE	Fringe Benefits Unallocated - (B)
169B		Separation Allowance - Law Enforcement Officers -(B)	12,967	16,941	16,547	17,612
170B		Separation Allowance - Other Employees - (B)	20,775	25,826	28,289	25,408
171B		Supplemental Retirement Income Plan for Law Enforcement Officers - (B)	13,341	13,734	11,364	12,096	10,416	11,226
172B		Fringe Benefits Other - (B)	21,641	21,325	19,376	17,403	28,996	28,540
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	673,332	609,272	578,709	571,801	547,021	558,284
180	OTHER	Current Year Levy Motor Vehicles Only	43,649	43,992	42,839	42,886	37,167	40,051
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	20,671	10,563	9,404	10,033	10,537	12,750
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles
183		Percentage of Taxes Collected - Current Year All Property	97.12	98.38	98.49	98.37	98.20	97.87
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	96.93	98.27	98.38	98.25	98.07	97.72
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	100.	100.00	100.00	100.00	100.00	100.00
186		Total Amount of Expenditures for Salaries and Wages to Unit's Own Personnal
187A		Capital Reserve or Available Funds - Schools - July 1, Previous Year
187B		Capital Reserve or Available Funds - Schools - June 30, Current Year
188A		Capital Reserve or Available Funds - Hospitals - July 1, Previous Year
188B		Capital Reserve or Available Funds - Hospitals - June 30, Current Year
189A	PART 7	Cash on Hand and in Bank, and Securities - Held in Debt Service Fund
189B	CASH &	Cash on Hand and in Bank, and Securities - Construction Bond Fund - Unexpended bond proceeds
189C	INVEST	Cash on Hand and in Bank, and Securities - All Other	1,768,452	1,138,082	1,412,438	1,641,556	2,470,296	2,865,201
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	2,481,346	2,398,270	2,748,243	2,413,210	2,222,349	2,932,861
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in			225	76,515	98,385	108,194
194D		Amounts - Net Revenues per AFIR	2,481,346	2,398,270	2,748,018	2,336,695	2,123,964	2,824,667
		Calculated amount	2,481,346	2,398,270	2,748,018	2,336,695	2,123,964	2,824,667
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	2,543,528	2,590,018	2,888,383	2,776,087	2,586,320	3,183,512
195B		Amounts - Subtract payments to refunding debt escrow agent					19,750
195C		Amounts - Subtract interfund transfers out			225	76,515	98,385	108,194
195D		Amounts Net Expenditures per AFIR	2,543,528	2,590,018	2,888,158	2,699,572	2,468,185	3,075,318
		Calculated amount	2,543,528	2,590,018	2,888,158	2,699,572	2,468,185	3,075,318
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Freida C. Waisner
951		Title of Official	Finance Officer
952		Date Certified	12/02/2009	04/01/2009	11/13/2007
953		Person to Contact	Freida C. Waisner
954		Title of Person to Contact	Finance Officer
955		Telephone Number	336-824-4111
956		Facsimile Number	336-824-6624

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

	2009	2008	2007	2006	2005	2004

Population	1,741	1,728	1,719	1,712	1,700	1,664
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	3.81	3.75	3.31	1.04	2.21	2.03
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	$424,898	180,089	347,221	442,305	102,403	111,204

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	0	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
	$0	9,862	339,038	120,421	87,386	275,059

	2003	2002	2001	2000
	$0	0	16,927	46,132

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


Operating Statistics

Estimated population of the areas served Water	0	0	2,500	NA	NA	NA
Estimated population of the areas served Sewer	0	0	1,100	NA	NA	NA

Number of Gallons of Water Processed (000) omitted	0	0	231,500	NA	NA	NA
Number of Gallons of Sewage Processed (000) omitted	0	0	86,573	NA	NA	NA

Number of Gallons of Water Billed (000) omitted	128	155,545	164,257	NA	NA	NA
Number of Gallons of Sewage Billed (000) omitted	78	104,392	118,011	NA	NA	NA

Ratio of Water Billed to Water Processed			0.70953	NA	NA	NA
Ratio of Sewage Billed to Sewage Processed			1.36314	NA	NA	NA

Total Revenue from Water Sales	726,467	715,956	709,639	NA	NA	NA
Total Revenue from Sewage Sales	366,827	350,883	383,817	NA	NA	NA

Water Revenue per 1000 gallons of Sales			283.85560	NA	NA	NA
Sewage Revenue per 1000 gallons of Sales			348.92455	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	$7,552.35897	261,856.00000	6.52369	NA	NA	NA
Residential Sewage Sales per thousand Gallons	$6,116.20690	151,711.00000	5.07571	NA	NA	NA

Water Sales per thousand Gallons outside Municipal Limits			5.28531	NA	NA	NA
Sewage Sales per thousand Gallons outside Municipal Limits			2.95149	NA	NA	NA

Total Water Sales per thousand gallons for Redistribution	$0.00000	0.00000	98,521.00000	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 %	125.53%	102.97%	85.59%	72.58%	63.67%
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 98.20% 98.37% 98.49% 98.38% 97.12%

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	98.20%	98.37%	98.49%	98.38%	97.12%
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 1,439 1,349 1,259 1,166 1,068

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	1,439	1,349	1,259	1,166	1,068
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 $346 361 364 377 406

Utility 530 646 646 624 641

Sales Tax 169 143 184 185 171

Sales & Services 41 38 38 38 59

Intergovernmental 115 92 279 86 85

Debt Proceeds 0 0 0 0 0

Other Miscellaneous 48 85 88 78 63

Total $1,249 1,365 1,599 1,388 1,425

	2005	2006	2007	2008	2009
Property Tax	$346	361	364	377	406
Utility	530	646	646	624	641
Sales Tax	169	143	184	185	171
Sales & Services	41	38	38	38	59
Intergovernmental	115	92	279	86	85
Debt Proceeds	0	0	0	0	0
Other Miscellaneous	48	85	88	78	63
Total	$1,249	1,365	1,599	1,388	1,425

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2009
2009

Category Revenue
Per Capita

Property Tax $706,317
$406

Water/Sewer 1,115,616
641

Electric 0
0

Other Utilities 0
0

Sales Tax 299,476
171

Sales & Services 102,631
59

Intergovernment 147,669
85

Debt Proceeds 0
0

Miscellaneous 109,637
63

Total $2,481,346
$1,425

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

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2009
2009

Category Expenditures
Per Capita

General Government $216,622
$125

Water/Sewer 713,415
410

Electric 0
0

Other Utilities 0
0

Debt Service 350,539
201

Transportation 315,694
181

Public Safety 555,090
319

Other 392,168
225

Total $2,543,528
$1,461

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

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $908,477
$522

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 14,639
8

Other Operating 1,620,412
931

Total $2,543,528
$1,461

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

Last Updated 6/11/2010 10:18:17 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$706,317	$406
Water/Sewer	1,115,616	641
Electric	0	0
Other Utilities	0	0
Sales Tax	299,476	171
Sales & Services	102,631	59
Intergovernment	147,669	85
Debt Proceeds	0	0
Miscellaneous	109,637	63
Total	$2,481,346	$1,425

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Ramseur

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Ramseur