North Carolina
Department of State Treasurer
Financial Information
Town of Rowland

Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Financial Graphs and Comparisons
Download Excel 97 Version of Financial Summary

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Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year

Municipality Revenues and Expenditures Financial Profile Go to top of page			2011	2010	2009	2008	2007	2006
	Revenues by Source
		Property Tax	$328,609	327,711	328,875	341,074	285,063	304,226
		Utility	402,875	429,952	378,849	392,737	392,821	387,707
		Sales Tax	199,887	198,312	221,851	229,922	220,874	202,886
		Sales & Services	167,815	168,574	161,016	163,292	140,305	147,871
		Intergovernmental	384,642	200,046	332,405	196,011	276,772	165,095
		Debt Proceeds	6,765	-	-	18,527	18,425	44,636
		Other Miscellaneous	38,750	39,189	24,702	29,423	77,761	50,628
		Total	$1,529,343	1,363,784	1,447,698	1,370,986	1,412,021	1,303,049

	Expenditures by Function
		Utility	$358,666	432,199	513,815	398,857	541,299	349,580
		Debt Service	69,009	81,686	81,316	81,420	68,640	56,677
		Transportation	343,695	100,962	96,782	99,570	147,579	105,581
		General Government	205,269	188,925	245,266	162,887	423,098	269,526
		Public Safety	444,756	397,487	436,316	430,992	481,850	428,927
		Other	177,967	164,500	143,504	145,350	140,855	134,376
		Total	$1,599,362	1,365,759	1,516,999	1,319,076	1,803,321	1,344,667

	Expenditures by Object
		Salaries & Wages	$637,856	573,162	626,259	637,668	683,567	621,338
		Capital Outlay	15,823	74,567	236,469	10,287	350,327	98,086
		Other Operating + Debt Service	945,683	718,030	654,271	671,121	769,427	625,243
		Total	$1,599,362	1,365,759	1,516,999	1,319,076	1,803,321	1,344,667


	Per Capita Revenues by Source
		Property Tax	$316	279	280	292	244	262
		Utility	387	366	323	337	336	334
		Sales Tax	193	170	190	197	189	176
		Sales & Services	161	144	137	140	120	127
		Intergovernmental	370	170	283	168	237	142
		Debt Proceeds	7	-	-	16	16	38
		Other Miscellaneous	37	33	21	25	67	44
		Total	$1,471	1,162	1,234	1,175	1,209	1,123

	Per Capita Expenditures by Function
		Utility	$345	368	438	342	463	301
		Debt Service	66	70	69	70	59	49
		Transportation	330	86	83	85	126	91
		General Government	198	160	209	139	362	232
		Public Safety	428	339	372	369	413	370
		Other	171	140	122	125	121	116
		Total	$1,538	1,163	1,293	1,130	1,544	1,159

	Per Capita Expenditures by Object
		Salaries & Wages	$613	488	534	546	585	536
		Capital Outlay	15	64	202	9	300	85
		Other Operating	910	611	557	575	659	538
		Total	$1,538	1,163	1,293	1,130	1,544	1,159

	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 Rowland Population	1,040	1,174	1,173	1,167	1,168	1,160
	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		$0	886,316	864,226	975,579	1,013,241	908,756
	General Fund expenditures		-	860,175	930,169	847,100	1,193,382	947,208
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		-	-	-	-	-	-
	Capital leases and installment purchase proceeds		-	-	-	-	125,000	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		-	26,141	(65,943)	128,479	(55,141)	(38,452)

	Fund balance available (FBA):
		In dollars	$0	206,016	182,374	240,325	123,310	187,720
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	23.95	19.61	28.37	11.54	19.82
		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	$0	28,459	45,226	41,488	119,277	286,807
		Quick ratio	0.00	1.37	1.24	1.61	2.64	7.21
		Net income	0	(58,246)	97,655	(193,431)	(86,026)	(136,426)
		Cashflow from operations	0	70,511	82,813	(28,908)	(2,792)	40,989
		Depreciation & Amortization Expense	0	149,665	147,058	146,333	137,780	138,062



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

		Population at July 1st of the Previous Year	1,040	1,174	1,173	1,167	1,168	1,160
		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	$200,489	$264,571	$253,567	$295,989	$287,108	$503,572
		Investment Earnings	526	1,485	6,797	12,574	23,527	21,507
		Tax Rate Equivalent	0.0012	0.0033	0.0148	0.0268	0.0491	0.0443
		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	2010	2005	2005	2005	2005	2005
		January 1, Prior Year Assessed Valuation	$45,394,572	44,468,457	45,883,381	46,877,626	47,910,379	48,526,586
		Tax Rate	0.7600	0.7600	0.7600	0.7300	0.7300	0.7300
		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	100.00	98.47	84.40	89.72	90.46	97.30
		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	$45,394,572	45,159,396	54,364,195	52,248,803	52,963,054	49,873,161
		EffectiveTax Rate	0.7600	0.7484	0.6414	0.6550	0.6604	0.7103
		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	87.2600	87.5100	86.5300	88.4700	86.5500	85.8600
		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	89.50	89.38	88.49	90.61	84.86	83.85
		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	66.62	70.71	70.97	71.14	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	63,621	66,090	74,429	64,384	80,402	91,595
		Tax Rate Equivalent	0.1402	0.1486	0.1622	0.1373	0.1678	0.1888
		Dominant County: Robeson
	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	$848,500	865,600	882,500	898,300	913,500	927,600
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	848,500	865,600	882,500	898,300	913,500	927,600
		Per Capita	$816	737	752	770	782	800
		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	1.8692%	1.9168%	1.6233%	1.7193%	1.7248%	1.8599%
		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				375,000		375,000

		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	$0	0	0	0	0	0


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		1,040	1,174	1,173	1,167	1,168	1,160

1.5A	FISCAL	Governmental Activities Assets	837,580	863,875	880,117	936,926	868,967	695,368
1.5B	SUMMARY	Governmental Activities Liabilities	210,565	134,236	137,800	139,972	148,719	61,144
3.5A		Business Type Activities Assets	5,127,340	5,269,895	5,459,546	5,286,014	5,518,518	5,565,264
3.5B		Business Type Activities Liabilties	906,317	916,880	1,048,285	972,408	1,011,481	972,201
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	288,296	295,356	307,972	294,399	282,129	296,049
11.0	TAX	Current Collections of Special Tax Districts					17,719
12.0	REVENUES	Prior Years' Levy Collections	39,189	28,763	14,961	39,157		7,815
13.0		Penalties and Interest	1,124	3,592	5,942	7,518	2,934	362
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	199,887	198,312	221,851	229,922	220,874	202,886
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	26,002	27,747	2,320	3,057	17,340	3,779
19.2		Privilege -- All other privileges and pemits	650
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses				13,792	19,175	25,342
23.0		Local Occupancy Tax	11,572	9,957	15,585
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				3,874	3,211	4,468
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.				74,685	31,798	39,924
29.0	REVENUES	General Government				2,572	150,720	30,822
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	3,014	2,627	3,041
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	41,979	45,760	39,173	53,796	34,867	32,642
45.0		Beer and Wine Tax	5,174	1,673	5,241	5,380	5,242	5,102
46.0		Powell Bill	42,588	42,349	47,686	53,395	47,744	48,586
50.0		Court Fees - Facilities and Arrest Fees	2,737	2,379	2,084	2,309	3,190	3,551
51.0		General Government	289,150	30,691
52.0		Public Safety
53.0		Transportation - Streets
54.0		Transportation - All Other
55.0		Environmental Protection
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			26,637
63.0	REVENUES	Public Safety
64.0		Transportation - Streets
65.0		Transportation - All Other
66.0		Environmental Protection
67.0		Economic and Physical Development		74,567	208,543
68.0		Human Services - Health, Mental Hlt & Hosp
69.0		Human Services - All Other
70.0		Culture and Recreation
71.0	PERMITS	Building Permits
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits		1,850	200	475
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties	8,405	9,055	11,400	9,052	200	8,975
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste	159,410	157,669	149,416	153,765	140,105	138,896
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries
81.0		Recreation Service Revenues
82.0		Library Service Revenues
83.0		Other Cultural and Rec Service Revenues
84.0		Mass Transit - City Operated
85.0		Other Sales and Services		27,051
86.0	UTILITY	Water and Sewer Charges	402,875	402,901	378,849	392,737	392,821	387,707
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	526	1,485	6,797	12,574	23,527	21,507
91.0		Special Assessments
92.0		Private Contributions and Donations
93.0		Sales of Materials and Fixed Assets
94.0		Sale of Real Property
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution
98.0		Other Miscellaneous Revenues	6,765			18,527	18,425	44,636
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases
101.0		Other	2,679		8,837
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	8,641	8,640			13,315	17,908
109B	GENERAL	Governing Body - Other Direct	84,103	73,641	92,836	72,043	61,788	56,647
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E					224,571	74,900
110A		Administration - Salaries & Wages	84,867	40,222	123,705	59,799	74,884	74,276
110B		Administration - Other Direct	27,658	66,422	28,725	31,045	46,144	37,351
110C		Administration - Construction
110D		Administration - Purchase of P,P&E					2,396	8,444
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	299,933	302,671	304,969	306,097	343,189	314,997
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	103,578	75,798	75,044	98,214	117,628	84,992
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E	12,408		27,926	3,197		600
120A		Emergency Communications - Salaries & Wages
120B		Emergency Communications - Other Direct
120C		Emergency Communications - Construction
120D		Emergency Communications - Purchase of P,P&E
120B		Emergency Telephone Service Fund (ETSF) Expenditures - Operating
120C		ETSF Expenditures - Capital Construction
120D		ETSF Expenditures - Capital Purchases
121A		Emergency Mgmt - Salaries & Wages
121B		Emergency Mgmt - Other Direct
121C		Emergency Mgmt - Construction
121D		Emergency Mgmt - Purchase of P,P&E
122A		Fire - Salaries & Wages
122B		Fire - Other Direct	20,022	19,018	19,007	13,581	10,353	18,870
122C		Fire - Construction
122D		Fire - Purchase of P,P&E
123A		Inspectors - Salaries & Wages
123B		Inspectors - Other Direct
123C		Inspectors - Construction
123D		Inspectors - Purchase of P,P&E
124A		Rescue Units - Salaries & Wages
124B		Rescue Units - Other Direct
124C		Rescue Units - Construction
124D		Rescue Units - Purchase of P,P&E
125A		Animal Control - Salaries & Wages
125B		Animal Control - Other Direct
125C		Animal Control - Construction
125D		Animal Control - Purchase of P,P&E
126A		Pub. Safety All Other - Salaries & Wages
126B		Pub. Safety All Other - Other Direct
126C		Pub. Safety All Other - Construction
126D		Pub. Safety All Other - Purchase of P,P&E
127A	TRANSPOR	Traffic Engineering - Salaries & Wages
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E
128A		Streets and Highways - Salaries & Wages
128B		Streets and Highways - Other Direct	271,015	40,655	38,003		86,539	52,074
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E	3,415
129A		Street Cleaning - Salaries & Wages
129B		Street Cleaning - Other Direct				35,100
129C		Street Cleaning - Construction
129D		Street Cleaning - Purchase of P,P&E
130A		Powell Bill - Salaries & Wages	46,942	42,232	41,104	39,778	40,921	37,589
130B		Powell Bill - Other Direct	22,323	18,075	17,675	24,692	20,119	15,918
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E
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	144,852	153,695	141,653	143,382	139,463	142,704
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E
137A		Drainage & Watershed - Salaries & Wages
137B		Drainage & Watershed - Other Direct
137C		Drainage & Watershed - Construction
137D		Drainage & Watershed - Purchase of P,P&E
138A		Cemeteries - Salaries & Wages
138B		Cemeteries - Other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Purchase of P,P&E
139A		Environ. All Other - Salaries & Wages
139B		Environ. All Other - Other Direct
139C		Environ. All Other - Construction
139D		Environ. All Other - Purchase of P,P&E
140A	ECONOMIC	Planning & Zoning - Salaries & Wages
140B	& PHYSICAL	Planning & Zoning - Other Direct
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						-8,798
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
153B	RECREATION	Recreation & Parks - Other Direct	33,115			1,968
153C		Recreation & Parks - Construction
153D		Recreation & Parks - Purchase of P,P&E
154A		Coliseum - Salaries & Wages
154B		Coliseum - Other Direct
154C		Coliseum - Construction
154D		Coliseum - Purchase of P,P&E
155A		Museums - Salaries & Wages
155B		Museums - Other Direct
155C		Museums - Construction
155D		Museums - Purchase of P,P&E
156A		Libraries - Salaries & Wages
156B		Libraries - Other Direct
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E
157A		Cult. & Recr. All Other - Salaries & Wages
157B		Cult. & Recr. All Other - Other Direct		10,805	1,851		1,392	470
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages	197,473	179,397	156,481	231,994	211,258	176,568
158B		Water & Sewer - Other Direct	161,193	178,235	148,791	159,773	206,681	158,870
158C		Water & Sewer - Construction
158D		Water & Sewer - Purchase of P,P&E		74,567	208,543	7,090	123,360	14,142
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	39,620	40,948	42,324	43,648	44,227	43,077
161D	SERVICE	Water & Sewer - Principal	21,088	32,437	30,691	29,471	24,413	13,600
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	5,056	5,192	5,192	5,625
166D		All Other - Principal	3,245	3,109	3,109	2,676
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement	8,815		9,370	9,903	10,680	9,468
172B		Fringe Benefits Other
173A	INTERGOV	Multi-Cnty Libr Dis,Cnty,Or Other - Recipient
173B	EXPEND	Multi-Cnty Libr Dis,Cnty,Or Other - Item #
173C		Multi-Cnty Libr Dis,Cnty,Or Other - Amount
174A		Gen Gov Activities Shared W/ Cnty - Recipient
174B		Gen Gov Activities Shared W/ Cnty - Item #
174C		Gen Gov Activities Shared W/ Cnty - Amount
175A		Highways (Payments to State) - Recipient
175B		Highways (Payments to State) - Item No.
175C		Highways (Payments to State) - Amount
176A		Other - Intergovt. Expenditures - Recipient
176B		Other - Intergovt. Expenditures - Item #
176C		Other - Intergovt. Expenditures - Amount
177A		Other - Intergovt. Expenditures - Recipient
177B		Other - Intergovt. Expenditures - Item #
177C		Other - Intergovt. Expenditures - Amount
178A		Other - Intergovt. Expenditures - Recipient
178B		Other - Intergovt. Expenditures - Item #
178C		Other - Intergovt. Expenditures - Amount
179.0		Current year's levy -- Excluding motor vehicles	298,041.	303,660.00	308,622.00	296,187.00	289,380.00	301,972.00
180.0		Current year's levy -- Motor vehicles (only)	32,335.	33,851.00	38,922.00	36,576.00	36,576.00	42,836.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	31,286.	32,239.00	35,507.00	27,808.00	43,826.00	48,759.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	10,794	9,916	11,299	10,556
183.0	DATA	Percentage of Taxes Collected - All Property %	87.26	87.51	86.53	88.47	86.55	85.86
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	89.50	89.38	88.49	90.61	84.86	83.85
185.0		Percentage of Taxes Collected - Motor Vehicles %	66.62	70.71	70.97	71.14	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	200,489	264,571	253,567	295,989	287,108	503,572
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	1,532,022	1,363,784	1,456,535	1,370,986	1,412,021	1,303,049
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In
194D		Amount - Net Revenues	1,532,022	1,363,784	1,456,535	1,370,986	1,412,021	1,303,049
		Calculated amount	1,532,022	1,363,784	1,456,535	1,370,986	1,412,021	1,303,049
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	1,599,362	1,365,759	1,516,999	1,319,076	1,803,321	1,344,667
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out
195D		Amount - Net Expenditures	1,599,362	1,365,759	1,516,999	1,319,076	1,803,321	1,344,667
		Calculated amount	1,599,362	1,365,759	1,516,999	1,319,076	1,803,321	1,344,667
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water
401B	Water /	Number of residential accounts billed Sewer
402A	Sewer	Amount processed and/or purchased in units Water
402B	Operations	Amount processed and/or purchased in units Sewer
403A		Total amount billed in units - Water
403B		Total amount billed in units - Sewer
404A		Of the total in 403A above how many units were Residential W
404B		Of the total in 403B above how many units were Residential S
405A		Of the total in 403 above, how many units were Outside Muni W
405B		Of the total in 403 above, how many units were Outside Muni S
406A		Of the total in 405A above how many units were Residential W
406B		Of the total in 405B above how many units were Residential S
407A		Of the total in 403A, how many units were sold for redistribution
407B		Of the total in 403B how many unit were delivered in bulk
408A		Dollars related to 403A above
408B		Dollars related to 403B above
409A		Dollars related to 404A above
409B		Dollars related to 404B above
410A		Dollars related to 405A above
410B		Dollars related to 405B above
411A		Dollars related to 406A above
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above
421A		Number of residential accounts billed - Water
421B		Number of residential accounts billed - Sewer
422A		Number of non-residential & bulk accounts billed - Water
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	Blake Proctor
951.0		Title	Finance Officer
952.0		Date	01/17/2012	01/31/2011	03/12/2010	12/16/2008	01/18/2008	12/29/2006
953.0		Contact
954.0		Title
955.0		Phone	910.422.3333
956.0		Fax
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	1,040	1,174	1,173	1,167	1,168	1,160
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	N/A	1.37	1.24	1.61	2.64	7.21
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	$0	70,511	82,813	-28,908	-2,792	40,989

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	0	0	0	0	0

	2005	2004	2003	2002
	$1,816	0	132,897	1,278,405

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

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

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

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

Total Revenue from Water Sales	0	0	0	0	0	NA
Total Revenue from Sewage Sales	0	0	0	0	0	NA

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

Group Average Sales per thousand Gallons Water	$0.00016	$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						NA
Residential Sewage Sales per thousand Gallons						NA

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

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

Financial Graphs and Comparisons

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

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Analysis of Available Fund Balance: General Fund

	2007	2008	2009	2010	2011
Unit's FBA %	11.54%	28.37%	19.61%	23.95%	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 86.55% 88.47% 86.53% 87.51% 87.26%

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	86.55%	88.47%	86.53%	87.51%	87.26%
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 782 770 752 737 816

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	782	770	752	737	816
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 $244 292 280 279 316

Utility 336 337 323 366 387

Sales Tax 189 197 190 170 193

Sales & Services 120 140 137 144 161

Intergovernmental 237 168 283 170 370

Debt Proceeds 16 16 0 0 7

Other Miscellaneous 67 25 21 33 37

Total $1,209 1,175 1,234 1,162 1,471

	2007	2008	2009	2010	2011
Property Tax	$244	292	280	279	316
Utility	336	337	323	366	387
Sales Tax	189	197	190	170	193
Sales & Services	120	140	137	144	161
Intergovernmental	237	168	283	170	370
Debt Proceeds	16	16	0	0	7
Other Miscellaneous	67	25	21	33	37
Total	$1,209	1,175	1,234	1,162	1,471

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2011
2011

Category Revenue
Per Capita

Property Tax $328,609
$316

Water/Sewer 0
0

Electric 402,875
387

Other Utilities 0
0

Sales Tax 199,887
193

Sales & Services 167,815
161

Intergovernment 384,642
370

Debt Proceeds 6,765
7

Miscellaneous 38,750
37

Total $1,529,343
$1,471

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

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2011
2011

Category Expenditures
Per Capita

General Government $205,269
$198

Water/Sewer 0
0

Electric 358,666
345

Other Utilities 0
0

Debt Service 69,009
66

Transportation 343,695
330

Public Safety 444,756
428

Other 177,967
171

Total $1,599,362
$1,538

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

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $637,856
$613

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 15,823
15

Other Operating 945,683
910

Total $1,599,362
$1,538

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

Last Updated 2/5/2012 2:27:50 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$328,609	$316
Water/Sewer	0	0
Electric	402,875	387
Other Utilities	0	0
Sales Tax	199,887	193
Sales & Services	167,815	161
Intergovernment	384,642	370
Debt Proceeds	6,765	7
Miscellaneous	38,750	37
Total	$1,529,343	$1,471

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Rowland

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Rowland