North Carolina
Department of State Treasurer
Financial Information
Town of Roxobel

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	$22,572	23,181	29,217	30,667	29,224	29,758
		Utility	30,493	21,843	19,008	21,226	21,369	22,766
		Sales Tax	22,599	23,157	33,854	37,898	42,821	40,055
		Sales & Services	13,844	11,686	10,958	10,748	10,764	10,551
		Intergovernmental	35,033	31,820	26,188	32,540	30,784	20,818
		Debt Proceeds	446	-	-	-	1,751	831
		Other Miscellaneous	2,603	5,001	4,646	21,891	11,042	11,262
		Total	$127,590	116,688	123,871	154,970	147,755	136,041

	Expenditures by Function
		Utility	$32,633	20,566	51,910	19,166	23,261	14,927
		Debt Service	-	-	-	-	-	-
		Transportation	25,109	17,437	23,433	29,441	14,772	21,912
		General Government	40,672	35,223	30,192	29,380	79,439	33,654
		Public Safety	7,219	8,958	7,228	8,223	9,613	9,728
		Other	19,362	16,566	13,679	13,289	9,910	9,591
		Total	$124,995	98,750	126,442	99,499	136,995	89,812

	Expenditures by Object
		Salaries & Wages	$32,315	27,445	21,969	22,381	21,104	17,774
		Capital Outlay	14,050	8,381	32,513	1,367	-	-
		Other Operating + Debt Service	78,630	62,924	71,960	75,751	115,891	72,038
		Total	$124,995	98,750	126,442	99,499	136,995	89,812


	Per Capita Revenues by Source
		Property Tax	$94	89	112	118	112	112
		Utility	127	84	73	82	82	86
		Sales Tax	94	90	130	146	163	151
		Sales & Services	58	45	42	41	41	40
		Intergovernmental	146	122	100	125	117	79
		Debt Proceeds	2	-	-	-	7	3
		Other Miscellaneous	11	19	18	84	42	42
		Total	$532	449	475	596	564	513

	Per Capita Expenditures by Function
		Utility	$136	79	199	74	89	56
		Debt Service	-	-	-	-	-	-
		Transportation	105	67	90	113	56	83
		General Government	169	136	115	113	303	127
		Public Safety	30	34	28	32	37	37
		Other	81	64	52	51	38	36
		Total	$521	380	484	383	523	339

	Per Capita Expenditures by Object
		Salaries & Wages	$135	106	84	86	81	67
		Capital Outlay	59	32	125	5	-	-
		Other Operating	327	242	275	292	442	272
		Total	$521	380	484	383	523	339

	Population Group		No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
		Number of Municipalites in Group	118	112	116	117	117	119
		Average Population In Group	264	256	261	260	259	260
		Town of Roxobel Population	240	260	261	260	262	265
	Group Average Per Capita Revenues by Source
		Property Tax	888	614	450	506	464	472
		Utility	861	373	279	369	343	397
		Sales Tax	167	121	146	163	157	148
		Sales & Services	100	65	57	81	75	65
		Intergovernmental	465	442	569	536	462	330
		Debt Proceeds	46	640	29	35	23	242
		Other Miscellaneous	1,415	108	159	241	246	254
		Total	3,942	2,363	1,689	1,931	1,770	1,908

	Group Average Per Capita Expenditures by Function
		Utility	454	582	642	851	468	528
		Debt Service	318	181	71	134	82	175
		Transportation	154	162	114	204	145	154
		General Government	465	336	327	311	293	305
		Public Safety	432	278	234	254	212	239
		Other	737	910	258	348	482	291
		Total	2,560	2,449	1,646	2,102	1,682	1,692

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	592	454	348	400	361	369
		Capital Outlay	383	1,108	627	816	449	501
		Other Operating	1,585	887	671	886	872	822
		Total	2,560	2,449	1,646	2,102	1,682	1,692


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$96,456	94,012	102,588	122,603	122,051	108,071
	General Fund expenditures		92,362	78,184	74,532	80,333	113,734	74,885
	Operating transfers in		-	-	-	-	47,542	-
	Operating transfers out		30,000	-	-	75,000	-	-
	Capital leases and installment purchase proceeds		-	-	-	-	-	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		(25,906)	15,828	28,056	(32,730)	55,859	33,186

	Fund balance available (FBA):
		In dollars	$0	352,745	336,901	307,649	334,573	279,500
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	451.17	452.02	198.06	294.17	373.24
		Group weighted average FBA %	119.64	120.75	124.89	116.82	119.65	123.14
		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	$46,080	56,211	54,825	91,436	86,724	88,531
		Quick ratio	10.14	11.89	12.17	20.68	18.94	20.44
		Net income	(8,504)	(1,127)	(6,340)	4,456	2,877	5,236
		Cashflow from operations	1,721	782	(39)	1,294	4,262	7,946
		Depreciation & Amortization Expense	2,423	2,513	2,242	876	825	1,058



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

		Population at July 1st of the Previous Year	240	260	261	260	262	265
		Population Group	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
		Cash &Investments	$659,128	$656,159	$638,116	$638,624	$580,331	$570,653
		Investment Earnings	2,488	4,891	4,571	21,771	10,552	9,942
		Tax Rate Equivalent	0.0280	0.0547	0.0507	0.2507	0.1212	0.1193
		Tax Rate Equivalent Group weighted average	0.0020	0.0052	0.0140	0.0403	0.0513	0.0318
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2004	2004	2004	2004	2004	2004
		January 1, Prior Year Assessed Valuation	$8,876,488	8,935,135	9,015,313	8,683,026	8,708,521	8,332,903
		Tax Rate	0.2500	0.2500	0.3200	0.3600	0.3600	0.3600
		Tax Rate Group weighted average	0.2606	0.3115	0.2821	0.2676	0.3651	0.3049
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	86.65	87.22	88.09	86.62	87.65	94.70
		Assessment -to-Sales Ratio Group weighted average	101.92	100.94	86.15	87.73	75.64	81.67
		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	$10,244,072	10,244,365	10,234,207	10,024,274	9,935,563	8,799,264
		EffectiveTax Rate	0.2166	0.2181	0.2819	0.3118	0.3155	0.3409
		Group weighted average Effective Tax Rate	0.2656	0.3144	0.2430	0.2348	0.2762	0.2490
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	95.5500	95.6200	95.0900	95.0600	95.5800	96.7500
		Percent Collected Group weighted average	97.49	95.46	95.87	96.32	97.25	97.71
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	98.72	99.13	98.54	97.84	98.30	98.07
		Percent Collected Excluding Motor Vehicles Group weighted average	97.80	96.03	96.70	97.12	97.74	98.29
		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	76.76	79.15	78.28	81.70	81.83	88.77
		Percent Collected Motor Vehicles Only Group weighted average	82.90	83.33	82.99	84.77	83.59	84.25
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	3,463	4,135	5,213	5,974	5,254	4,727
		Tax Rate Equivalent	0.0390	0.0463	0.0578	0.0688	0.0603	0.0567
		Dominant County: Bertie
	Debt Information
		Population Group	Under 500	Under 500	Under 500	Under 500	Under 500	Under 500
		Ratings:
		Fitch
		Moody's
		S & P

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$0	0	0	0	0	0
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	0	0	0	0	0	0
		Per Capita	$0	0	0	0	0	0
		Total Per Capita for the Population Group	479	591	161	155	201	217
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1881%	0.3447%	0.0782%	0.0794%	0.1282%	0.1208%
		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	$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		240	260	261	260	262	265

1.5A	FISCAL	Governmental Activities Assets	692,909	672,695	649,681	616,653	567,756	508,498
1.5B	SUMMARY	Governmental Activities Liabilities	2,820	2,910	2,722	2,526	4,588	5,559
3.5A		Business Type Activities Assets	86,920	95,543	96,415	102,492	98,225	95,068
3.5B		Business Type Activities Liabilties	5,044	5,163	4,908	4,645	4,834	4,554
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	21,297	21,652	27,194	29,592	28,029	28,955
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections	1,054	1,473	1,437	620	970	774
13.0		Penalties and Interest	221	56	586	455	225	29
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax	175	181	78
16.0		1% Local Government Option Sales Tax	7,588	6,523	7,886	8,920	9,245	10,926
17.0		1/2% Local Government Option Sales Tax (40)	10,444	10,482	11,282	10,723	12,946	10,937
18.0		1/2% Local Government Option Sales Tax (42)	4,520	6,108	11,240	10,682	12,905	10,904
18.5		1/2% Local Government Option Sales Tax (44)	47	44	3,446	7,573	7,725	7,288
19.0		Privilege Licenses						125
19.2		Privilege -- All other privileges and pemits	115	110	75	120	90
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses					400	1,195
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	12,044	9,791	3,117
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	13,016	12,899	12,028	20,224	19,544	9,399
45.0		Beer and Wine Tax	1,146	372	1,168	1,207	1,197	1,170
46.0		Powell Bill	8,827	8,758	9,875	11,109	10,043	10,249
50.0		Court Fees - Facilities and Arrest Fees
51.0		General Government
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
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
71.0	PERMITS	Building Permits
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste	13,844	11,686	10,958	10,748	10,764	10,551
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
86.0	UTILITY	Water and Sewer Charges	30,493	21,843	19,008	21,226	21,369	22,766
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	2,488	4,891	4,571	21,771	10,552	9,942
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	446				1,751	831
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases
101.0		Other		215	243	464
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					93	180
106.0		Deposits Other than Utility
107.0		Prepaid Taxes					-107	-38
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages	2,960	3,400	3,440	3,080	3,280	3,360
109B	GENERAL	Governing Body - Other Direct
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	7,751	8,397	7,751	7,751	7,800	8,267
110B		Administration - Other Direct	19,488	19,369	18,378	17,802	68,359	22,027
110C		Administration - Construction
110D		Administration - Purchase of P,P&E	10,000	3,550		747
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	473	507	623
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
119B	SAFETY	Police & Comm - Traffic Control - Other Direct
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E
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	7,219	7,198	7,228	8,223	7,113	7,228
122C		Fire - Construction
122D		Fire - Purchase of P,P&E		1,760
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					1,000	1,000
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					1,500	1,500
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	1,825	3,255	602	749
128B		Streets and Highways - Other Direct	23,284	14,182	22,831	28,692	14,737	12,850
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E
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					35	9,062
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	3,892
136B	MENTAL	Solid Waste - Other Direct	13,378	11,398	10,454	10,174	9,910	9,591
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	1,500		1,500	1,500
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
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
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	592	2,097	1,725	1,615
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E		3,071
158A	UTILITY	Water & Sewer - Salaries & Wages	15,887	12,393	10,176	10,801	10,024	6,147
158B		Water & Sewer - Other Direct	12,696	8,173	9,221	7,745	13,237	8,780
158C		Water & Sewer - Construction			32,513
158D		Water & Sewer - Purchase of P,P&E	4,050			620
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
161D	SERVICE	Water & Sewer - Principal
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
166D		All Other - Principal
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
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	19,072.	18,671.00	23,730.00	26,033.00	24,488.00	25,697.00
180.0		Current year's levy -- Motor vehicles (only)	3,218.	3,972.00	4,867.00	5,411.00	4,837.00	4,230.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	245.	163.00	346.00	563.00	417.00	497.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	748	828	1,057	990	879	475
183.0	DATA	Percentage of Taxes Collected - All Property %	95.55	95.62	95.09	95.06	95.58	96.75
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	98.72	99.13	98.54	97.84	98.30	98.07
185.0		Percentage of Taxes Collected - Motor Vehicles %	76.76	79.15	78.28	81.70	81.83	88.77
186.0		Ttl Amt Salaries/Wages for Construction		27,445	21,969	22,381
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	659,128	656,159	638,116	638,624	580,331	570,653
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	135,765	117,084	128,192	230,434	147,755	136,041
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In	8,000		4,000	75,000
194D		Amount - Net Revenues	127,765	117,084	124,192	155,434	147,755	136,041
		Calculated amount	127,765	117,084	124,192	155,434	147,755	136,041
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	132,995	98,750	130,442	174,499	136,995	89,812
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out	8,000		4,000	75,000
195D		Amount - Net Expenditures	124,995	98,750	126,442	99,499	136,995	89,812
		Calculated amount	124,995	98,750	126,442	99,499	136,995	89,812
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water					146
401B	Water /	Number of residential accounts billed Sewer
402A	Sewer	Amount processed and/or purchased in units Water	4				781
402B	Operations	Amount processed and/or purchased in units Sewer
403A		Total amount billed in units - Water	4	5	5		781
403B		Total amount billed in units - Sewer
404A		Of the total in 403A above how many units were Residential W	4	5	5		741
404B		Of the total in 403B above how many units were Residential S					146
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					146
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	30,493	21,843	19,008		21,369
408A		Dollars related to 403A above
408B		Dollars related to 403B above	29,534	21,156	18,414		20,266
409A		Dollars related to 404A above
409B		Dollars related to 404B above					3,998
410A		Dollars related to 405A above
410B		Dollars related to 405B above					3,998
411A		Dollars related to 406A above
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above	152	154	155
421A		Number of residential accounts billed - Water
421B		Number of residential accounts billed - Sewer	5	5	5
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	EVELYN HUMERICKHOUSE
951.0		Title	TOWN CLERK
952.0		Date	12/13/2011	12/09/2010	11/25/2009	12/16/2008	11/14/2007	10/31/2006
953.0		Contact	R. DON JOHNSON, JR.
954.0		Title	CPA
955.0		Phone	252-398-5141
956.0		Fax	252-398-5142
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	240	260	261	260	262	265
Population Group	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
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	48	310	269	257	249	393
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	131.88%	116.25%	115.69%	122.36%	121.19%	98.70%
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	-31.88%	-16.25%	-15.69%	-22.36%	-21.19%	1.30%
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	19.34%	2.68%	5.24%	4.08%	4.88%	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	0.62%	0.13%	2.45%	0.25%	2.36%	1.71%
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	368.53%	93.85%	67.24%	-15.32%	123.72%	65.04%
State Weighted Average	643.66%	15.82%	-9.92%	18.20%	25.61%	24.40%

Key Ratios and Cash Flow

Quick Ratio	10.14	11.89	12.17	20.68	18.94	20.44
Group Weighted Average	3.97	3.19	2.91	2.96	2.94	2.93
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	7.3	48.7	52.0	51.2	94.9	57.3
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	-68.1	576.5	644.3	551.0	477.8	463.6
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$1,721	782	-39	1,294	4,262	7,946

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.09	0.07	0.06	0.07	0.08	0.11
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	60	322	249	235	243	395
State Weighted Average	8	897	783	781	761	733

Capital Expenditures:	2011	2010	2009	2008	2007	2006
	$0	3,071	0	0	0	0

	2005	2004	2003	2002
	$0	0	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	155	NA
Estimated population of the areas served Sewer	0	0	0	0	0	NA

Number of Gallons of Water Processed (000) omitted	4	0	0	0	781	NA
Number of Gallons of Sewage Processed (000) omitted	0	0	0	0	0	NA

Number of Gallons of Water Billed (000) omitted	4	5	5	0	781	NA
Number of Gallons of Sewage Billed (000) omitted	0	0	0	0	0	NA

Ratio of Water Billed to Water Processed	1.00000				1.00000	NA
Ratio of Sewage Billed to Sewage Processed						NA

Total Revenue from Water Sales	30,493	21,843	19,008	0	21,369	NA
Total Revenue from Sewage Sales	0	0	0	0	0	NA

Water Revenue per 1000 gallons of Sales					137.86452	NA
Sewage Revenue per 1000 gallons of Sales						NA

Group Average Sales per thousand Gallons Water	$0.00008	$11.89213	$19.73896	$3,526.31757	$3,934.54117	NA
Group Average Sales per thousand Gallons Sewage	$0.00012	$30.88977	$26.02486	$3,520.56518	$4,077.93505	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	$7,383.50000	4,231.20000	3,682.80000		27.34953	NA
Residential Sewage Sales per thousand Gallons						NA

Water Sales per thousand Gallons outside Municipal Limits					27.38356	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 %	294.17%	198.06%	452.02%	451.17%	0.00%
Group average FBA %	119.65%	116.82%	124.89%	120.75%	119.64%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	26.68%
State average FBA %	36.54%	36.35%	119.65%	37.47%	29.01%

Municipal Population Group: No Electric 499 and Below

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2007 2008 2009 2010 2011

Municipality 95.58% 95.06% 95.09% 95.62% 95.55%

Pop. Group 97.25% 96.32% 95.87% 95.46% 97.49%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

Municipal Population Group: No Electric 499 and Below

	2007	2008	2009	2010	2011
Municipality	95.58%	95.06%	95.09%	95.62%	95.55%
Pop. Group	97.25%	96.32%	95.87%	95.46%	97.49%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

Municipal Population Group: No Electric 499 and Below

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2007 2008 2009 2010 2011

Municipality 0 0 0 0 0

Pop. Group 201 155 161 591 479

Statewide 478 456 455 449 450

Municipal Population Group: Under 500

	2007	2008	2009	2010	2011
Municipality	0	0	0	0	0
Pop. Group	201	155	161	591	479
Statewide	478	456	455	449	450

Municipal Population Group: Under 500

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2007 2008 2009 2010 2011

Property Tax $112 118 112 89 94

Utility 82 82 73 84 127

Sales Tax 163 146 130 90 94

Sales & Services 41 41 42 45 58

Intergovernmental 117 125 100 122 146

Debt Proceeds 7 0 0 0 2

Other Miscellaneous 42 84 18 19 11

Total $564 596 475 449 532

	2007	2008	2009	2010	2011
Property Tax	$112	118	112	89	94
Utility	82	82	73	84	127
Sales Tax	163	146	130	90	94
Sales & Services	41	41	42	45	58
Intergovernmental	117	125	100	122	146
Debt Proceeds	7	0	0	0	2
Other Miscellaneous	42	84	18	19	11
Total	$564	596	475	449	532

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2011
2011

Category Revenue
Per Capita

Property Tax $22,572
$94

Water/Sewer 0
0

Electric 30,493
127

Other Utilities 0
0

Sales Tax 22,599
94

Sales & Services 13,844
58

Intergovernment 35,033
146

Debt Proceeds 446
2

Miscellaneous 2,603
11

Total $127,590
$532

Municipal Population Group: No Electric 499 and Below

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2011
2011

Category Expenditures
Per Capita

General Government $40,672
$169

Water/Sewer 592
2

Electric 32,633
136

Other Utilities -592
-2

Debt Service 0
0

Transportation 25,109
105

Public Safety 7,219
30

Other 19,362
81

Total $124,995
$521

Municipal Population Group: No Electric 499 and Below

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $32,315
$135

Water/Sewer Capital 0
0

Electric Capital 4,050
17

Other Capital 10,000
42

Other Operating 78,630
327

Total $124,995
$521

Municipal Population Group: No Electric 499 and Below

Last Updated 2/7/2012 2:39:43 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$22,572	$94
Water/Sewer	0	0
Electric	30,493	127
Other Utilities	0	0
Sales Tax	22,599	94
Sales & Services	13,844	58
Intergovernment	35,033	146
Debt Proceeds	446	2
Miscellaneous	2,603	11
Total	$127,590	$532

Municipal Population Group: No Electric 499 and Below

North CarolinaDepartment of State TreasurerFinancial InformationTown of Roxobel

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Roxobel