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

Institute of Government North Carolina Cities Web Site

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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	$700,771	700,895	706,317	651,817	625,285	618,474
		Utility	976,456	948,951	1,115,616	1,078,377	1,110,181	1,105,502
		Sales Tax	292,422	299,790	299,476	319,220	317,318	246,507
		Sales & Services	133,488	135,652	110,546	74,382	74,710	69,669
		Intergovernmental	331,766	119,787	135,669	136,190	467,913	146,659
		Debt Proceeds	67,166	49,616	51,139	39,364	49,761	50,605
		Other Miscellaneous	34,877	33,228	62,583	98,091	102,850	99,279
		Total	$2,536,946	2,287,919	2,481,346	2,397,441	2,748,018	2,336,695

	Expenditures by Function
		Utility	$722,013	585,930	713,415	771,465	946,924	680,099
		Debt Service	337,712	329,524	350,539	345,672	395,994	452,645
		Transportation	316,540	285,475	315,694	334,327	367,702	368,539
		General Government	217,708	221,166	216,622	235,964	209,754	197,124
		Public Safety	518,843	411,239	555,090	573,928	639,688	647,422
		Other	728,827	372,853	392,168	328,662	328,096	353,743
		Total	$2,841,643	2,206,187	2,543,528	2,590,018	2,888,158	2,699,572

	Expenditures by Object
		Salaries & Wages	$793,920	716,868	908,477	908,802	845,804	805,635
		Capital Outlay	195,639	83,899	14,639	31,325	536,245	413,668
		Other Operating + Debt Service	1,852,084	1,405,420	1,620,412	1,649,891	1,506,109	1,480,269
		Total	$2,841,643	2,206,187	2,543,528	2,590,018	2,888,158	2,699,572


	Per Capita Revenues by Source
		Property Tax	$412	399	406	377	364	361
		Utility	575	541	641	624	646	646
		Sales Tax	171	172	172	184	185	143
		Sales & Services	79	77	63	43	43	41
		Intergovernmental	195	68	78	79	272	86
		Debt Proceeds	40	28	29	23	29	30
		Other Miscellaneous	21	19	36	57	60	58
		Total	$1,493	1,304	1,425	1,387	1,599	1,365

	Per Capita Expenditures by Function
		Utility	$425	334	410	446	551	397
		Debt Service	199	188	201	200	230	264
		Transportation	186	163	181	193	214	215
		General Government	129	126	125	138	122	116
		Public Safety	305	234	319	332	372	378
		Other	429	212	225	190	191	207
		Total	$1,673	1,257	1,461	1,499	1,680	1,577

	Per Capita Expenditures by Object
		Salaries & Wages	$467	408	522	526	492	471
		Capital Outlay	115	48	8	18	312	242
		Other Operating	1,091	801	931	955	876	864
		Total	$1,673	1,257	1,461	1,499	1,680	1,577

	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	102	96	100	101	101	103
		Average Population In Group	1,623	1,660	1,652	1,661	1,642	1,638
		Town of Ramseur Population	1,699	1,755	1,741	1,728	1,719	1,712
	Group Average Per Capita Revenues by Source
		Property Tax	433	414	422	406	369	348
		Utility	472	435	436	423	430	399
		Sales Tax	154	153	178	201	195	180
		Sales & Services	103	82	76	80	77	71
		Intergovernmental	274	233	228	217	220	243
		Debt Proceeds	36	39	33	46	38	46
		Other Miscellaneous	100	129	162	261	203	273
		Total	1,572	1,485	1,535	1,634	1,532	1,560

	Group Average Per Capita Expenditures by Function
		Utility	465	499	531	572	461	487
		Debt Service	139	130	154	126	110	108
		Transportation	148	142	148	140	142	131
		General Government	239	204	216	265	201	222
		Public Safety	391	348	350	384	346	326
		Other	197	177	201	203	206	205
		Total	1,579	1,500	1,600	1,690	1,466	1,479

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	527	465	480	450	427	402
		Capital Outlay	244	258	302	483	305	373
		Other Operating	808	777	818	757	733	704
		Total	1,579	1,500	1,600	1,690	1,465	1,479


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$1,284,001	1,241,868	1,198,168	1,187,865	1,285,032	1,133,037
	General Fund expenditures		1,341,313	1,210,779	1,387,146	1,443,931	1,525,803	1,510,192
	Operating transfers in		-	-	-	829	225	265
	Operating transfers out		6,700	1,425	-	-	-	-
	Capital leases and installment purchase proceeds		-	-	-	-	-	-
	Other items		11,147	525	1,809	2,100	-	1,890
	Excess of revenues and other sources over (under) expenditures and other uses		(52,865)	30,189	(187,169)	(253,137)	(240,546)	(375,000)

	Fund balance available (FBA):
		In dollars	$0	879,559	883,168	1,048,019	1,305,910	1,555,104
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	72.56	63.67	72.58	85.59	102.97
		Group weighted average FBA %	73.24	66.79	66.05	62.44	65.48	64.58
		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	$799,517	720,907	662,037	551,625	491,094	333,184
		Quick ratio	4.69	3.94	3.81	3.75	3.31	1.04
		Net income	248,180	95,365	49,046	(10,681)	388,987	221,431
		Cashflow from operations	266,962	374,965	424,898	180,089	347,221	442,305
		Depreciation & Amortization Expense	220,687	224,572	240,698	243,238	229,854	221,585



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

		Population at July 1st of the Previous Year	1,699	1,755	1,741	1,728	1,719	1,712
		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	$1,155,169	$1,849,733	$1,768,452	$1,138,082	$1,412,438	$1,641,556
		Investment Earnings	8,504	14,734	44,838	67,030	78,017	70,633
		Tax Rate Equivalent	0.0071	0.0116	0.0350	0.0513	0.0627	0.0575
		Tax Rate Equivalent Group weighted average	0.0031	0.0045	0.0131	0.0261	0.0409	0.0283
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2007	2007	2007	2007	2001	2001
		January 1, Prior Year Assessed Valuation	$119,971,532	127,468,561	128,019,546	130,610,605	124,480,444	122,842,411
		Tax Rate	0.5800	0.5500	0.5500	0.5000	0.5000	0.5000
		Tax Rate Group weighted average	0.2777	0.2970	0.2983	0.2860	0.3424	0.3297
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	97.48	98.19	92.43	96.76	86.18	88.20
		Assessment -to-Sales Ratio Group weighted average	100.82	97.69	86.77	88.94	79.96	85.71
		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	$123,072,971	129,818,272	138,504,323	134,984,089	144,442,381	139,277,110
		EffectiveTax Rate	0.5654	0.5400	0.5084	0.4838	0.4309	0.4410
		Group weighted average Effective Tax Rate	0.2800	0.2901	0.2589	0.2544	0.2737	0.2826
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	97.2500	97.8800	97.1200	98.3800	98.4900	98.3700
		Percent Collected Group weighted average	96.53	95.37	95.99	96.86	97.18	96.94
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	97.07	97.74	96.93	98.27	98.38	98.25
		Percent Collected Excluding Motor Vehicles Group weighted average	97.18	95.99	96.67	97.78	98.01	97.76
		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	100.00	100.00	100.00	100.00	100.00	100.00
		Percent Collected Motor Vehicles Only Group weighted average	84.33	85.45	84.60	85.16	86.07	85.54
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	61,367	57,772	64,320	54,555	52,243	52,919
		Tax Rate Equivalent	0.0512	0.0453	0.0502	0.0418	0.0420	0.0431
		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	$1,539,265	1,704,265	1,859,265	2,014,265	2,164,265	2,309,265
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	1,539,265	1,704,265	1,859,265	2,014,265	2,164,265	2,309,265
		Per Capita	$906	971	1,068	1,166	1,259	1,349
		Total Per Capita for the Population Group	236	256	265	277	294	297
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	1.2507%	1.3128%	1.3424%	1.4922%	1.4984%	1.6580%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1642%	0.1838%	0.1750%	0.1852%	0.2336%	0.2606%
		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	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	$196,396	25,416	50,832	76,248	101,663	127,079


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		1,699	1,755	1,741	1,728	1,719	1,712

1.5A	FISCAL	Governmental Activities Assets	2,521,188	2,465,202	2,475,684	2,733,260	3,092,966	3,180,680
1.5B	SUMMARY	Governmental Activities Liabilities	810,989	803,413	813,226	818,367	762,956	761,539
3.5A		Business Type Activities Assets	8,467,869	8,226,018	8,315,073	8,408,495	8,612,434	8,449,812
3.5B		Business Type Activities Liabilties	1,810,541	1,816,871	2,001,290	2,143,758	2,337,016	2,563,381
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	674,680	678,283	643,013	640,678	610,974	603,687
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections	21,753	18,975	60,248	9,040	11,618	11,706
13.0		Penalties and Interest	4,338	3,637	3,056	2,099	2,693	3,081
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	292,422	299,790	299,476	319,220	317,318	246,507
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				540	6,609	11,374
19.2		Privilege -- All other privileges and pemits	7,001	2,580	2,529	2,552	2,577	2,519
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	35,954	31,529	50,553	72,918	72,079	62,248
45.0		Beer and Wine Tax
46.0		Powell Bill
50.0		Court Fees - Facilities and Arrest Fees
51.0		General Government
52.0		Public Safety	67,528	26,487			108,058	7,364
53.0		Transportation - Streets	50,739	50,271	56,616	63,272	56,360	57,297
54.0		Transportation - All Other
55.0		Environmental Protection	177,545	11,500	28,500		231,416	19,750
56.0		Econ. & Phys. Dev. - Housing/Community Dev
57.0		Econ. & Phys. Dev. - All Other
58.0		Human Services -Health, Mental Health, Hosp
59.0		Human Services - All Other
60.0		Culture and Recreation
61.0	LOCAL	Payments in Lieu of Taxes - Local
62.0	INTERGOV	General Government
63.0	REVENUES	Public Safety
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	12,000	12,000	12,000	12,000	12,000	10,000
71.0	PERMITS	Building Permits
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits	4,277	8,264	7,915	9,077	10,027	4,959
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste	99,865	97,099	65,480	41,122	38,717	37,990
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries	6,300	6,900	10,350	4,650	3,450	5,300
81.0		Recreation Service Revenues	15,128	15,810	18,954	13,299	14,871	14,165
82.0		Library Service Revenues	7,918	7,579	7,847	6,234	7,645	7,255
83.0		Other Cultural and Rec Service Revenues
84.0		Mass Transit - City Operated
85.0		Other Sales and Services
86.0	UTILITY	Water and Sewer Charges	976,456	948,951	1,115,616	1,078,377	1,110,181	1,105,502
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	8,504	14,734	44,838	67,030	78,017	70,633
91.0		Special Assessments
92.0		Private Contributions and Donations
93.0		Sales of Materials and Fixed Assets	7,372	3,914	3,216	15,969	3,647	4,753
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	67,166	49,616	51,139	39,364	49,761	50,605
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases
101.0		Other	11,147			829
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
109B	GENERAL	Governing Body - Other Direct
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	141,255	137,593	138,881	130,091	116,258	111,041
110B		Administration - Other Direct	76,347	83,573	75,241	105,873	88,793	84,882
110C		Administration - Construction
110D		Administration - Purchase of P,P&E	106		2,500		4,703	1,201
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
114C		Legal - Construction
114D		Legal - Purchase of P,P&E
115A		Public Buildings - Salaries & Wages
115B		Public Buildings - Other Direct
115C		Public Buildings - Construction
115D		Public Buildings - Purchase of P,P&E
116A		Court Facilities - Salaries & Wages
116B		Court Facilities - Other Direct
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
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	284,718	291,831	336,516	338,528	297,423	307,865
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	55,794	55,697	61,423	66,443	70,967	73,240
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E	22,566		94		23,761	35,312
120A		Emergency Communications - Salaries & Wages
120B		Emergency Communications - Other Direct					6,599	4,226
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	61,612		78,718	84,138	45,316
122B		Fire - Other Direct	53,332	31,937	43,908	45,981	53,055	46,886
122C		Fire - Construction
122D		Fire - Purchase of P,P&E	7,015	606		1,174	114,656	150,185
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	7,885	9,675	8,123	6,989
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	105,165	168,862	230,782	224,113	225,610	231,445
128B		Streets and Highways - Other Direct	77,174	68,983	84,678	92,688	100,883	76,242
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E	18,644	22,300	234	2,692
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
130B		Powell Bill - Other Direct	488	481		14,834		600
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E	115,069	24,849			41,209	60,252
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	114,090	103,145	100,496	93,180	94,895	84,919
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				4,200	1,789	3,596
138B		Cemeteries - Other Direct	6,335	6,111	7,260	2,237	1,104	3,369
138C		Cemeteries - Construction
138D		Cemeteries - Purchase of P,P&E
139A		Environ. All Other - Salaries & Wages
139B		Environ. All Other - Other Direct	434,387	78,876	67,500
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
140C	DEVELOP	Planning & Zoning - Construction
140D		Planning & Zoning - Purchase of P,P&E
141A		Economic Development - Salaries & Wages
141B		Economic Development - Other Direct
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
143B		Housing & Urban Renewal - Other Direct
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
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					26,300	26,300
153B	RECREATION	Recreation & Parks - Other Direct	39,037	40,618	59,329	60,048	36,699	34,309
153C		Recreation & Parks - Construction
153D		Recreation & Parks - Purchase of P,P&E	2,500	2,350	6,000	6,750	2,026	39,890
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	2,006	2,738	3,546	2,828	7,050	16,207
155C		Museums - Construction
155D		Museums - Purchase of P,P&E
156A		Libraries - Salaries & Wages	78,519	75,239	80,238	84,439	85,923	81,190
156B		Libraries - Other Direct	10,391	11,880	19,572	16,153	13,793	14,745
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E	7,424	24,580	5,811	10,847	10,852	6,407
157A		Cult. & Recr. All Other - Salaries & Wages
157B		Cult. & Recr. All Other - Other Direct	481	560		829
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E		1,023
158A	UTILITY	Water & Sewer - Salaries & Wages	122,651	43,343	43,342	43,293	47,185	44,198
158B		Water & Sewer - Other Direct	577,047	534,396	670,073	718,310	560,701	515,480
158C		Water & Sewer - Construction					265,832	44,750
158D		Water & Sewer - Purchase of P,P&E	22,315	8,191		9,862	73,206	75,671
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	96,963	105,245	126,260	126,393	140,615	136,303
161D	SERVICE	Water & Sewer - Principal	196,886	180,416	180,416	175,416	209,791	272,479
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	28,161	28,819	29,450	30,054	32,358	31,510
166D		All Other - Principal	15,702	15,044	14,413	13,809	13,230	12,353
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement	14,562	11,448	12,967	16,941	16,547	17,612
170B		Separation Allowance - Other Employees	24,149	15,781	20,775	25,826	28,289	25,408
171B		Supplemental Retirement - Law Enforcement	11,359	10,045	13,341	13,734	11,364	12,096
172B		Fringe Benefits Other	9,508	9,952	21,641	21,325	19,376	17,403
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	651,832.	649,888.00	673,332.00	609,272.00	578,709.00	571,801.00
180.0		Current year's levy -- Motor vehicles (only)	42,255.	43,084.00	43,649.00	43,992.00	42,839.00	42,886.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	19,112.	14,688.00	20,671.00	10,563.00	9,404.00	10,033.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles
183.0	DATA	Percentage of Taxes Collected - All Property %	97.25	97.88	97.12	98.38	98.49	98.37
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	97.07	97.74	96.93	98.27	98.38	98.25
185.0		Percentage of Taxes Collected - Motor Vehicles %	100.00	100.00	100.00	100.00	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	1,155,169	1,849,733	1,768,452	1,138,082	1,412,438	1,641,556
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	2,548,093	2,287,919	2,481,346	2,398,270	2,748,243	2,413,210
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In					225	76,515
194D		Amount - Net Revenues	2,548,093	2,287,919	2,481,346	2,398,270	2,748,018	2,336,695
		Calculated amount	2,548,093	2,287,919	2,481,346	2,398,270	2,748,018	2,336,695
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	2,841,643	2,206,187	2,543,528	2,590,018	2,888,383	2,776,087
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out					225	76,515
195D		Amount - Net Expenditures	2,841,643	2,206,187	2,543,528	2,590,018	2,888,158	2,699,572
		Calculated amount	2,841,643	2,206,187	2,543,528	2,590,018	2,888,158	2,699,572
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water					11,709
401B	Water /	Number of residential accounts billed Sewer					1,100
402A	Sewer	Amount processed and/or purchased in units Water	153	146,000,000			231,500
402B	Operations	Amount processed and/or purchased in units Sewer	32	66,434,000			86,573
403A		Total amount billed in units - Water	107	1,151	128	155,545	164,257
403B		Total amount billed in units - Sewer	56	884	78	104,392	118,011
404A		Of the total in 403A above how many units were Residential W		934	39	1	39,651
404B		Of the total in 403B above how many units were Residential S					56,289
405A		Of the total in 403 above, how many units were Outside Muni W					11,194
405B		Of the total in 403 above, how many units were Outside Muni S					11,709
406A		Of the total in 405A above how many units were Residential W					2,324
406B		Of the total in 405B above how many units were Residential S					28,701
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	709,963	645,502	726,467	715,956	709,639
408A		Dollars related to 403A above	289,524	289,760	366,827	350,883	383,817
408B		Dollars related to 403B above	315,018	297,942	294,542	261,856	258,671
409A		Dollars related to 404A above	177,048	178,276	177,370	151,711	149,703
409B		Dollars related to 404B above					297,505
410A		Dollars related to 405A above					33,039
410B		Dollars related to 405B above					103,182
411A		Dollars related to 406A above					11,897
411B		Dollars related to 406B above					98,521
412A		Dollars related to 407A above
412B		Dollars related to 407B above	932	934	945	926
421A		Number of residential accounts billed - Water	723	719	730	721
421B		Number of residential accounts billed - Sewer	158	217	223	248
422A		Number of non-residential & bulk accounts billed - Water	128	165	169	59
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	Freida C. Waisner
951.0		Title	Clerk, Treas.
952.0		Date	12/15/2011	12/10/2010	12/02/2009	04/01/2009	11/13/2007	October 31,2006
953.0		Contact	Freida C. Waisner
954.0		Title	Clerk, Treas.
955.0		Phone	336-824-4111
956.0		Fax	336-824-6624
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	1,699	1,755	1,741	1,728	1,719	1,712
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	34	289	290	290	274	263
State Weighted Average Revenues Per Capita	7	272	252	255	255	249

% to Total Operating Revenues
Operating Expenses	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	99.05%	105.51%	106.51%	104.66%	105.75%	103.04%
State Weighted Average	91.62%	83.21%	87.12%	84.06%	80.00%	79.32%

Operating Margin	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	0.95%	-5.51%	-6.51%	-4.66%	-5.75%	-3.04%
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	16.51%	10.42%	6.34%	4.91%	3.25%	3.52%
State Weighted Average	27.09%	1.59%	1.20%	1.28%	1.10%	1.57%

Operating Transfers Out	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	18.35%	1.61%	7.42%	1.88%	2.88%	15.74%
State Weighted Average	52.67%	1.55%	2.65%	3.15%	1.86%	2.84%

Net Income before capital contributions	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	-77.01%	11.11%	-26.45%	26.08%	15.63%	14.62%
State Weighted Average	643.66%	15.82%	-9.92%	18.20%	25.61%	24.40%

Key Ratios and Cash Flow

Quick Ratio	4.69	3.94	3.81	3.75	3.31	1.04
Group Weighted Average	3.96	3.33	3.09	2.80	3.18	3.56
State Weighted Average	4.02	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	N/A	N/A	N/A	N/A	N/A
Group Weighted Average	4.1	45.5	45.4	50.5	49.9	43.3
State Weighted Average	1.2	57.9	58.5	56.7	61.6	59.8

Days Cash on Hand	0.0	0.0	0.0	0.0	0.0	0.0
Group Weighted Average	-105.6	471.6	447.9	455.0	692.9	524.2
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$266,962	374,965	424,898	180,089	347,221	442,305

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.27	0.24	0.26	0.29	0.27	0.28
State Weighted Average	0.22	0.59	0.54	0.54	0.55	0.55

Debt per Capita	0	0	0	0	0	0
Group Weighted Average	38	422	451	482	433	421
State Weighted Average	8	897	783	781	761	733

Capital Expenditures:	2011	2010	2009	2008	2007	2006
	$0	1,023	0	0	0	0

	2005	2004	2003	2002
	$87,386	275,059	0	0

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


Operating Statistics

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

Number of Gallons of Water Processed (000) omitted	153	146,000,000	0	0	231,500	NA
Number of Gallons of Sewage Processed (000) omitted	32	66,434,000	0	0	86,573	NA

Number of Gallons of Water Billed (000) omitted	107	1,151	128	155,545	164,257	NA
Number of Gallons of Sewage Billed (000) omitted	56	884	78	104,392	118,011	NA

Ratio of Water Billed to Water Processed	0.70078	0.00001			0.70953	NA
Ratio of Sewage Billed to Sewage Processed	1.70998	0.00001			1.36314	NA

Total Revenue from Water Sales	709,963	645,502	726,467	715,956	709,639	NA
Total Revenue from Sewage Sales	289,524	289,760	366,827	350,883	383,817	NA

Water Revenue per 1000 gallons of Sales					283.85560	NA
Sewage Revenue per 1000 gallons of Sales					348.92455	NA

Group Average Sales per thousand Gallons Water	$0.00016	$58.68442	$27.87923	$1,769.81984	$14,046.04813	NA
Group Average Sales per thousand Gallons Sewage	$0.00023	$82.78241	$36.57171	$899.82774	$7,994.92601	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		318.99572	7,552.35897	261,856.00000	6.52369	NA
Residential Sewage Sales per thousand Gallons		247.94993	6,116.20690	151,711.00000	5.07571	NA

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

Total Water Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	0.00000	98,521.00000	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 %	85.59%	72.58%	63.67%	72.56%	0.00%
Group average FBA %	65.48%	62.44%	66.05%	66.79%	73.24%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	26.68%
State average FBA %	36.54%	36.35%	65.48%	37.47%	29.01%

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

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2007 2008 2009 2010 2011

Municipality 98.49% 98.38% 97.12% 97.88% 97.25%

Pop. Group 97.18% 96.86% 95.99% 95.37% 96.53%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

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

	2007	2008	2009	2010	2011
Municipality	98.49%	98.38%	97.12%	97.88%	97.25%
Pop. Group	97.18%	96.86%	95.99%	95.37%	96.53%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

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

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2007 2008 2009 2010 2011

Municipality 1,259 1,166 1,068 971 906

Pop. Group 294 277 265 256 236

Statewide 478 456 455 449 450

Municipal Population Group: 1,000 to 2,499

	2007	2008	2009	2010	2011
Municipality	1,259	1,166	1,068	971	906
Pop. Group	294	277	265	256	236
Statewide	478	456	455	449	450

Municipal Population Group: 1,000 to 2,499

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2007 2008 2009 2010 2011

Property Tax $364 377 406 399 412

Utility 646 624 641 541 575

Sales Tax 185 184 172 172 171

Sales & Services 43 43 63 77 79

Intergovernmental 272 79 78 68 195

Debt Proceeds 29 23 29 28 40

Other Miscellaneous 60 57 36 19 21

Total $1,599 1,387 1,425 1,304 1,493

	2007	2008	2009	2010	2011
Property Tax	$364	377	406	399	412
Utility	646	624	641	541	575
Sales Tax	185	184	172	172	171
Sales & Services	43	43	63	77	79
Intergovernmental	272	79	78	68	195
Debt Proceeds	29	23	29	28	40
Other Miscellaneous	60	57	36	19	21
Total	$1,599	1,387	1,425	1,304	1,493

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2011
2011

Category Revenue
Per Capita

Property Tax $700,771
$412

Water/Sewer 0
0

Electric 976,456
575

Other Utilities 0
0

Sales Tax 292,422
171

Sales & Services 133,488
79

Intergovernment 331,766
195

Debt Proceeds 67,166
40

Miscellaneous 34,877
21

Total $2,536,946
$1,493

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

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2011
2011

Category Expenditures
Per Capita

General Government $217,708
$129

Water/Sewer 481
0

Electric 722,013
425

Other Utilities -481
0

Debt Service 337,712
199

Transportation 316,540
186

Public Safety 518,843
305

Other 728,827
429

Total $2,841,643
$1,673

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

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $793,920
$467

Water/Sewer Capital 0
0

Electric Capital 22,315
13

Other Capital 173,324
102

Other Operating 1,852,084
1,091

Total $2,841,643
$1,673

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

Last Updated 2/5/2012 2:25:40 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$700,771	$412
Water/Sewer	0	0
Electric	976,456	575
Other Utilities	0	0
Sales Tax	292,422	171
Sales & Services	133,488	79
Intergovernment	331,766	195
Debt Proceeds	67,166	40
Miscellaneous	34,877	21
Total	$2,536,946	$1,493

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