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			2009	2008	2007	2006	2005	2004
	Revenues by Source
		Property Tax	$328,875	341,074	285,063	304,226	229,621	229,879
		Utility	378,849	392,737	392,821	387,707	384,709	373,866
		Sales Tax	221,851	229,922	220,874	202,886	185,042	177,633
		Sales & Services	160,816	162,817	140,305	147,871	142,296	137,961
		Intergovernmental	332,405	196,011	276,772	165,095	174,693	272,236
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	33,739	48,425	96,186	95,264	69,085	73,403
		Total	$1,456,535	1,370,986	1,412,021	1,303,049	1,185,446	1,264,978

	Expenditures by Function
		Utility	$513,815	398,857	541,299	349,580	353,203	384,820
		Debt Service	81,316	81,420	68,640	56,677	56,679	56,652
		Transportation	96,782	99,570	147,579	105,581	88,837	75,188
		General Government	245,266	162,887	423,098	269,526	217,988	220,705
		Public Safety	436,316	430,992	481,850	428,927	417,477	366,977
		Other	143,504	145,350	140,855	134,376	167,118	185,148
		Total	$1,516,999	1,319,076	1,803,321	1,344,667	1,301,302	1,289,490

	Expenditures by Object
		Salaries & Wages	$626,259	637,668	683,567	621,338	592,231	571,306
		Capital Outlay	236,469	10,287	350,327	98,086	45,005	-
		Other Operating + Debt Service	654,271	671,121	769,427	625,243	664,066	718,184
		Total	$1,516,999	1,319,076	1,803,321	1,344,667	1,301,302	1,289,490


	Per Capita Revenues by Source
		Property Tax	$280	292	244	262	199	200
		Utility	323	337	336	334	333	326
		Sales Tax	190	197	190	176	160	155
		Sales & Services	137	140	120	127	123	120
		Intergovernmental	283	168	237	142	151	237
		Debt Proceeds	-	-	-	-	-	-
		Other Miscellaneous	29	41	82	82	60	64
		Total	$1,242	1,175	1,209	1,123	1,026	1,102

	Per Capita Expenditures by Function
		Utility	$438	342	463	301	306	335
		Debt Service	69	70	59	49	49	49
		Transportation	83	85	126	91	77	65
		General Government	209	139	362	232	189	193
		Public Safety	372	369	413	370	361	320
		Other	122	125	121	116	145	161
		Total	$1,293	1,130	1,544	1,159	1,127	1,123

	Per Capita Expenditures by Object
		Salaries & Wages	$534	546	585	536	513	498
		Capital Outlay	202	9	300	85	39	-
		Other Operating	557	575	659	538	575	625
		Total	$1,293	1,130	1,544	1,159	1,127	1,123

	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 Rowland Population	1,173	1,167	1,168	1,160	1,155	1,148
	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		$864,226	975,579	1,013,241	908,756	748,958	836,112
	General Fund expenditures		930,169	847,100	1,193,382	947,208	837,776	811,324
	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		(65,943)	128,479	(55,141)	(38,452)	(88,818)	24,788

	Fund balance available (FBA):
		In dollars	$182,374	240,325	123,310	187,720	224,279	316,629
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	19.61	28.37	11.54	19.82	26.77	39.03
		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	$45,226	41,488	119,277	286,807	299,271	317,136
		Quick ratio	1.24	1.61	2.64	7.21	8.84	10.44
		Net income	97,655	(193,431)	(86,026)	(136,426)	(139,805)	(203,446)
		Cashflow from operations	82,813	(28,908)	(2,792)	40,989	44,452	(19,613)
		Depreciation & Amortization Expense	147,058	146,333	137,780	138,062	135,540	176,993



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

		Population at July 1st of the Previous Year	1,173	1,167	1,168	1,160	1,155	1,148
		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	$253,567	295,989	287,108	503,572	552,888	643,843
		Investment Earnings	6,797	12,574	23,527	21,507	8,952	5,515
		Tax Rate Equivalent	0.0148	0.0268	0.0491	0.0443	0.0290	0.0174
		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		2005	2005	2005	1996	1996
		January 1, Prior Year Assessed Valuation	$45,883,381	46,877,626	47,910,379	48,526,586	30,899,500	31,647,925
		Tax Rate	0.7600	0.7300	0.7300	0.7300	0.7800	0.7300
		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	84.40	89.72	90.46	97.30	90.58	90.58
		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	$54,364,195	52,248,803	52,963,054	49,873,161	34,112,939	34,939,197
		EffectiveTax Rate	0.6414	0.6550	0.6604	0.7103	0.7065	0.6612
		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	86.53	88.47	86.55	85.86	93.42	95.96
		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	88.49	90.61	84.86	83.85	91.98	95.33
		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	70.97	71.14	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	11,386	38,364	43,826	48,759	15,806	9,259
		Tax Rate Equivalent	0.0248	0.0818	0.0915	0.1005	0.0512	0.0293
		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	$882,500	898,300	913,500	927,600	941,200	954,200
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	882,500	898,300	913,500	927,600	941,200	954,200
		Per Capita	$752	770	782	800	815	831
		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	1.6233%	1.7193%	1.7248%	1.8599%	2.7591%	2.7310%
		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		375,000		375,000	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	2009	2008	2007	2006	2005	2004
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		1,173	1,167	1,168	1,160	1,155	1,148

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	880,117	936,926	868,967	695,368	634,787	770,823
1.5B	FISCAL	Governmental Activities Liabilities	137,800	139,972	148,719	61,144	59,455	32,446
3.5A	SUMMARY	Business Type Activities Assets	5,459,546	5,286,014	5,518,518	5,565,264	5,707,832	5,856,677
3.5B		Business Type Activities Liabilties	1,048,285	972,408	1,011,481	972,201	978,343	987,383
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	307,972	294,399	282,129	296,049	224,382	220,154
11	TAX	Current collection of special tax districts			17,719
12	REVENUES	Prior years' levy collections	14,961	39,157		7,815	4,414	7,480
13		Penalties and interest	5,942	7,518	2,934	362	825	2,245
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax
16		1% Local government sales and use tax	221,851	229,922	220,874	202,886	185,042	177,633
17		1/2% Local government sales and use taxes (Article 40)
18		1/2% Local government sales and use taxes (Article 42)
18.5		1/2% Local government sales and use taxes (Article 44)
19		Licenses Privilege						2,937
19.1		Privilege - Occupational & business licensing & permit taxes	2,320	3,057	17,340	3,779	2,290
19.2		Privilege -- All other privileges and pemits
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV		13,792	19,175	25,342
23		Local occupancy tax	15,585				32,541	36,362
24		Prepared food tax
25		911 charges
26		Gross Receipts Tax on Short Term Vehicles Leases
27	FEDERAL	FEDERAL Payment in lieu of taxes		3,874	3,211	4,468	3,771	3,538
28	INTERGOV	Equitable sharing of Federally forfeited property		74,685	31,798	39,924	23,200	34,859
29	REVENUES	General government		2,572	150,720	30,822	10,052	97,441
30		Public safety
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax
34		Housing/community development					43,863	26,235
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	3,041
40	INTERGOV	Controlled substance tax
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution					998	664
44		Utility franchise tax	39,173	53,796	34,867	32,642	29,107	31,306
45		Beer and Wine tax	5,241	5,380	5,242	5,102	5,081	4,935
46		Powell Bill	47,686	53,395	47,744	48,586	48,810	44,103
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	2,084	2,309	3,190	3,551	4,811	3,255
51		General Government
52		Public safety
53		Transportation - Streets
54		Transportation - All other
55		Environmental protection						25,900
56		Econ. & Phys. Dev. - Housing/Comm. Dev.					5,000
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	26,637
63	REVENUES	Public safety
64		Transportatin - Streets
65		Transportation - All other
66		Environmental protection
67		Economic and physical development	208,543
68		Human Services: Health, Mental Health & Hosp
69		Human Services: All Other
70		Culture and recreation
71	PERMITS	Building permits
72	& FEES	Inspection fees
72.1		Amusements licensing and permit taxes
73		Other permits	200	475			50	275
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties	11,400	9,052	200	8,975	10,600	8,850
76		Airport
77		Fire protection charges
78		Solid waste	149,416	153,765	140,105	138,896	131,696	129,111
79		Ambulance and rescue squad charges
80		Cemeteries
81		Recreation service revenues
82		Library service revenues
83		Other cultural and recreational service revenues
84		Mass transit - city operated
85		Other sales and services
86	UTILITY	Water and sewer charges	378,849	392,737	392,821	387,707	384,709	373,866
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	6,797	12,574	23,527	21,507	8,952	5,515
91		Special assessments
92		Private contribution and donations
93		Sales of materials and fixed assets						500
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		18,527	18,425	44,636	25,252	27,814
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases
101		Other	8,837
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
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries			13,315	17,908	16,370	7,135
109B	GENERAL	Governing body - All other Direct	92,836	72,043	61,788	56,647	56,305	92,280
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures			224,571	74,900
110A		Administration - Salaries	123,705	59,799	74,884	74,276	78,293	93,399
110B		Administration - All other Direct	28,725	31,045	46,144	37,351	32,525	27,891
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures			2,396	8,444	34,495
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
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	304,969	306,097	343,189	314,997	294,619	251,768
119B	SAFETY	Police and Communications - All other Direct	75,044	98,214	117,628	84,992	85,814	88,148
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures	27,926	3,197		600	8,694
120A		Emergency Communications - Salaries
120B		Emergency Communications - All other Direct
120C		Emergency Communications - Construction
120D		Emergency Communications - Land, Equipment and Existing Structures
121A		Emergency Management - Salaries
121B		Emergency Management - All other Direct
121C		Emergency Managment - Construction
121D		Emergency Management - Land, Equipment, and Existing Structures
122A		Fire - Salaries
122B		Fire - All other Direct	19,007	13,581	10,353	18,870	19,049	18,420
122C		Fire - Construction
122D		Fire - Land, Equipment, and Existing Structures
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
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
128B		Streets and Highways - All other Direct	38,003		86,539	52,074	37,502	38,037
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures
129A		Street Cleaning - Salaries
129B		Street Cleaning - All other Direct		35,100
129C		Street Cleaning - Construction
129D		Street Cleaning - Land, Equipment, and Existing Structures
130A		State Street Aid Allocation - Powell Bill - Salries	41,104	39,778	40,921	37,589	34,404	26,802
130B		State Street Aid Allocation - Powell Bill - All other Direct	17,675	24,692	20,119	15,918	16,931	10,349
130C		State Street Aid Allocation - Powell Bill - Construction
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures
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	141,653	143,382	139,463	142,704	113,258	126,584
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures
137A		Drainage and Watershed - Salaries
137B		Drainage and Watershed - All other Direct
137C		Drainage and Watershed - Construction
137D		Drainage and Watershed - Land, Equipment, and Existing Structures
138A		Cemeteries - Salaries
138B		Cemeteries - All other Direct
138C		Cemeteries - Construction
138D		Cemeteries - Land, Equipment, and Existing Structures
139A		Environmental Protection - All Other - Salaries
139B		Environmental Protection - All Other - All other Direct
139C		Environmental Protection - All Other - Construction
139D		Environmental Protection All Other - Land, Equipment, and Existing Structures
140A	ECONOMIC	Planning and Zoning - Salaries
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				-8,798	53,644	36,695
142C		Community Development - Construction
142D		Community Development - Land, Equipment, and Existing Structures
143A		Housing and Urban Renewal - Salaries
143B		Housing and Urban Renewal - All other Direct
143C		Housing and Urban Renewal - Construction
143D		Housing and Urban Renewal - Land, Equipment, and Existing Structures
144A		Special Employment Programs (JTPA) - Salaries
144B		Special Employment Programs (JTPA) - All other Direct
144C		Special Employment Programs (JTPA) - Construction
144D		Special Employment Programs (JTPA) - Land, Equipment, and Existing Structures
145A		Economic and Physical Development - All Other - Salaries [A]
145B		Economic and Physical Development - All Other - All other Direct
145C		Economic and Physical Development - All Other - Construction
145D		Economic and Physical Development - All Other - Land, Equipment, and Existing Structures
146A	HUMAN	Health - Salaries
146B	SERVICES	Health - All other Direct
146C		Health - Construction
146D		Health - Land, Equipment, and Existing Structures
147A		Mental Health - Salaries
147B		Mental Health - All other Direct
147C		Mental Health - Construction
147D		Mental Health - Land, Equipment, and Existing Structures
148A		Social Services - Salaries
148B		Social Services - All other Direct
148C		Social Services - Construction
148D		Social Services - Land, Equipment, and Existing Structures
149B		Subsidies Paid: Hospitals - City Owned - All other Direct
150B		Subsidies Paid: Hospitals - Private Owned - All other Direct
151A		Other Human Services: Legal Aid - Salaries
151B		Other Human Services: Legal Aid - All other Direct
151C		Other Human Services: Legal Aid - Construction
151D		Other Human Services: Legal Aid - Land, Equipment, and Existing Structures
152A		Human Services - All Other - Salaries
152B		Human Services - All Other - All other Direct
152C		Human Services - All Other - Construction
152D		Human Services - All Other - Land, Equipment, and Existing Structures
153A	CULTURE	Recreation and Parks - Salaries
153B	RECREATION	Recreation and Parks - All other Direct		1,968				21,869
153C		Recreation and Parks - Construction
153D		Recreation and Parks - Land, Equipment, and Existing Structures
154A		Coliseum - Salaries
154B		Coliseum - All other Direct
154C		Coliseum - Construction
154D		Coliseum - Land, Equipment, and Existing Structures
155A		Museums - Salaries
155B		Museums - All other Direct
155C		Museums - Construction
155D		Museums - Land, Equipment, and Existing Structures
156A		Libraries - Salaries
156B		Libraries - All other Direct
156C		Libraries - Construction
156D		Libraries - Land, Equipment, and Existing Structures
157A		Culture and Recreation - All Other - Salaries
157B		Human Services - All Other - All other Direct	1,851		1,392	470	216
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	156,481	231,994	211,258	176,568	168,545	192,202
158B		Water and Sewer - All other Direct	148,791	159,773	206,681	158,870	182,842	192,618
158C		Water and Sewer - Construction
158D		Water and Sewer - Land, Equipment, and Existing Structures	208,543	7,090	123,360	14,142	1,816
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	42,324	43,648	44,227	43,077	43,679	56,652
161D	SERVICE	Water and Sewer - Debt Service Principal Payments	30,691	29,471	24,413	13,600	13,000
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	5,192	5,625
166D		All Other - Debt Service Principal Payments	3,109	2,676
167B	PENSION	Direct Benefit Program - Pension Fund operated by the Unit
168B	FRINGE	Fringe Benefits Unallocated - (B)
169B		Separation Allowance - Law Enforcement Officers -(B)
170B		Separation Allowance - Other Employees - (B)
171B		Supplemental Retirement Income Plan for Law Enforcement Officers - (B)	9,370	9,903	10,680	9,468	9,301	8,641
172B		Fringe Benefits Other - (B)
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	308,622	296,187	289,380	301,972	197,160	198,402
180	OTHER	Current Year Levy Motor Vehicles Only	38,922	36,576	36,576	42,836	43,028	31,025
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	35,507	27,808	43,826	48,759	15,806	9,259
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	11,299	10,556
183		Percentage of Taxes Collected - Current Year All Property	86.53	88.47	86.55	85.86	93.42	95.96
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	88.49	90.61	84.86	83.85	91.98	95.33
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	70.97	71.14	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	253,567	295,989	287,108	503,572	552,888	643,843
190A	PART	Appropriations made during the fiscal year pursuant to subsections b (1- 7)
190B	8	Expenditures made during the fiscal year pursuant to subsections b (1- 7)
191		Investment in Property Acquired at any time under G.S. 158
192		Amount Expended during the fiscal year pursuant to subsections b (5) and b (7)
193		Amount of Tax Revenues taken into account under G.S.
194A	PART 9	Amounts - Total Revenues and other financing sources per audit	1,456,535	1,370,986	1,412,021	1,303,049	1,185,446	1,264,978
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in
194D		Amounts - Net Revenues per AFIR	1,456,535	1,370,986	1,412,021	1,303,049	1,185,446	1,264,978
		Calculated amount	1,456,535	1,370,986	1,412,021	1,303,049	1,185,446	1,264,978
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	1,516,999	1,319,076	1,803,321	1,344,667	1,301,302	1,289,490
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out
195D		Amounts Net Expenditures per AFIR	1,516,999	1,319,076	1,803,321	1,344,667	1,301,302	1,289,490
		Calculated amount	1,516,999	1,319,076	1,803,321	1,344,667	1,301,302	1,289,490
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	Anne Thompson-Ellerbee
951		Title of Official	Finance Officer
952		Date Certified	03/12/2010	12/16/2008	01/18/2008
953		Person to Contact	Anne Thompson-Ellerbee
954		Title of Person to Contact	Finance Officer
955		Telephone Number	910-422-3333
956		Facsimile Number	910-422-8191

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

	2009	2008	2007	2006	2005	2004

Population	1,173	1,167	1,168	1,160	1,155	1,148
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	1.24	1.61	2.64	7.21	8.84	10.44
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	$82,813	-28,908	-2,792	40,989	44,452	-19,613

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
	$208,543	7,090	123,360	14,142	1,816	0

	2003	2002	2001	2000
	$132,897	1,278,405	605,392	446,897

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


Operating Statistics

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

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

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

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

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

Water Revenue per 1000 gallons of Sales				NA	NA	NA
Sewage Revenue per 1000 gallons of Sales				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				NA	NA	NA
Residential Sewage Sales per thousand Gallons				NA	NA	NA

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

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

Financial Graphs and Comparisons

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

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Analysis of Available Fund Balance: General Fund

	2005	2006	2007	2008	2009
Unit's FBA %	26.77%	19.82%	11.54%	28.37%	19.61%
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 93.42% 85.86% 86.55% 88.47% 86.53%

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	93.42%	85.86%	86.55%	88.47%	86.53%
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 815 800 782 770 752

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	815	800	782	770	752
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 $199 262 244 292 280

Utility 333 334 336 337 323

Sales Tax 160 176 190 197 190

Sales & Services 123 127 120 140 137

Intergovernmental 151 142 237 168 283

Debt Proceeds 0 0 0 0 0

Other Miscellaneous 60 82 82 41 29

Total $1,026 1,123 1,209 1,175 1,242

	2005	2006	2007	2008	2009
Property Tax	$199	262	244	292	280
Utility	333	334	336	337	323
Sales Tax	160	176	190	197	190
Sales & Services	123	127	120	140	137
Intergovernmental	151	142	237	168	283
Debt Proceeds	0	0	0	0	0
Other Miscellaneous	60	82	82	41	29
Total	$1,026	1,123	1,209	1,175	1,242

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2009
2009

Category Revenue
Per Capita

Property Tax $328,875
$280

Water/Sewer 378,849
323

Electric 0
0

Other Utilities 0
0

Sales Tax 221,851
190

Sales & Services 160,816
137

Intergovernment 332,405
283

Debt Proceeds 0
0

Miscellaneous 33,739
29

Total $1,456,535
$1,242

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

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2009
2009

Category Expenditures
Per Capita

General Government $245,266
$209

Water/Sewer 513,815
438

Electric 0
0

Other Utilities 0
0

Debt Service 81,316
69

Transportation 96,782
83

Public Safety 436,316
372

Other 143,504
122

Total $1,516,999
$1,293

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

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $626,259
$534

Water/Sewer Capital 208,543
178

Electric Capital 0
0

Other Capital 27,926
24

Other Operating 654,271
557

Total $1,516,999
$1,293

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

Last Updated 6/11/2010 10:22:56 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$328,875	$280
Water/Sewer	378,849	323
Electric	0	0
Other Utilities	0	0
Sales Tax	221,851	190
Sales & Services	160,816	137
Intergovernment	332,405	283
Debt Proceeds	0	0
Miscellaneous	33,739	29
Total	$1,456,535	$1,242

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