North Carolina
Department of State Treasurer
Financial Information
Town of Saint Pauls

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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The AFIR report that was due 10/31/2011 has not been received as of 02/02/2012

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	$0	663,329	704,905	716,497	552,621	538,671
		Utility	-	837,098	803,555	779,110	747,983	578,914
		Sales Tax	-	397,445	419,167	465,138	447,913	407,215
		Sales & Services	-	169,184	171,002	162,162	129,207	96,470
		Intergovernmental	-	360,768	224,885	434,238	208,315	458,202
		Debt Proceeds	-	24,649	68,872	40,254	39,743	39,642
		Other Miscellaneous	-	77,083	271,692	131,678	144,210	121,593
		Total	$0	2,529,556	2,664,078	2,729,077	2,269,992	2,240,707

	Expenditures by Function
		Utility	$0	673,053	620,672	650,698	489,628	611,404
		Debt Service	-	60,660	62,388	14,801	36,046	33,000
		Transportation	-	133,184	272,676	343,437	107,246	99,229
		General Government	-	465,033	423,466	356,008	352,441	551,750
		Public Safety	-	1,087,378	979,968	1,175,760	870,715	951,186
		Other	-	157,989	298,330	174,517	188,948	161,431
		Total	$0	2,577,297	2,657,500	2,715,221	2,045,024	2,408,000

	Expenditures by Object
		Salaries & Wages	$0	1,009,817	949,892	925,038	901,051	910,062
		Capital Outlay	-	280,964	409,229	511,599	32,923	315,015
		Other Operating + Debt Service	-	1,286,516	1,298,379	1,278,584	1,111,050	1,182,923
		Total	$0	2,577,297	2,657,500	2,715,221	2,045,024	2,408,000


	Per Capita Revenues by Source
		Property Tax	$0	280	298	305	235	231
		Utility	-	354	340	331	318	248
		Sales Tax	-	168	178	197	190	175
		Sales & Services	-	71	72	69	55	41
		Intergovernmental	-	152	95	185	89	196
		Debt Proceeds	-	10	29	17	17	17
		Other Miscellaneous	-	33	115	56	61	52
		Total	$0	1,068	1,127	1,160	965	960

	Per Capita Expenditures by Function
		Utility	$0	284	263	277	208	262
		Debt Service	-	26	26	6	15	14
		Transportation	-	56	115	146	46	42
		General Government	-	196	179	151	150	237
		Public Safety	-	459	415	500	370	407
		Other	-	67	126	74	80	69
		Total	$0	1,088	1,124	1,154	869	1,031

	Per Capita Expenditures by Object
		Salaries & Wages	$0	426	402	393	383	390
		Capital Outlay	-	119	173	217	14	135
		Other Operating	-	543	549	544	472	506
		Total	$0	1,088	1,124	1,154	869	1,031

	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 Saint Pauls Population	2,276	2,368	2,364	2,353	2,352	2,335
	Group Average Per Capita Revenues by Source
		Property Tax	433	414	422	406	369	348
		Utility	472	435	436	423	430	399
		Sales Tax	154	153	178	201	195	180
		Sales & Services	103	82	76	80	77	71
		Intergovernmental	274	233	228	217	220	243
		Debt Proceeds	36	39	33	46	38	46
		Other Miscellaneous	100	129	162	261	203	273
		Total	1,572	1,485	1,535	1,634	1,532	1,560

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

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


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$1,892,909	1,862,087	1,916,690	2,146,040	1,716,339	1,666,161
	General Fund expenditures		1,927,859	1,904,244	2,012,511	2,058,923	1,497,625	1,755,292
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		544	-	-	-	-	-
	Capital leases and installment purchase proceeds		-	36,272	138,538	-	-	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		(35,494)	(5,885)	42,717	87,117	218,714	(89,131)

	Fund balance available (FBA):
		In dollars	$0	999,657	1,119,532	1,078,418	1,021,631	852,235
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	53.52	59.74	52.38	68.22	48.55
		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	$248,734	261,409	240,158	251,034	319,526	259,752
		Quick ratio	2.75	3.02	3.41	3.77	5.13	4.35
		Net income	356,168	11,931	(67,596)	(170,978)	(56,655)	33,415
		Cashflow from operations	(1,251)	55,094	21,285	(66,401)	56,639	82,422
		Depreciation & Amortization Expense	92,898	98,890	100,944	103,613	114,679	104,662



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

		Population at July 1st of the Previous Year	2,276	2,368	2,364	2,353	2,352	2,335
		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	$0	$1,410,376	$1,513,106	$1,490,163	$1,475,239	$1,296,813
		Investment Earnings	0	6,980	24,131	42,287	47,146	42,210
		Tax Rate Equivalent	0.0000	0.0063	0.0210	0.0378	0.0414	0.0348
		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	$110,037,579	111,454,360	114,855,927	111,787,942	113,768,112	121,363,135
		Tax Rate	0.6000	0.6000	0.0500	0.6000	0.5500	0.5000
		Tax Rate Group weighted average	0.2777	0.2970	0.2983	0.2860	0.3424	0.3297
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	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	$110,037,579	113,186,107	136,085,222	124,596,458	125,766,208	124,730,868
		EffectiveTax Rate	0.6000	0.5908	0.0422	0.5383	0.4975	0.4865
		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	0.0000	89.2900	91.1900	90.1900	85.0000	87.8000
		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	0.00	90.66	92.57	91.34	86.13	88.92
		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	0.00	74.65	76.86	78.32	74.03	77.11
		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	0	116,543	108,764	113,093	135,699	116,611
		Tax Rate Equivalent	0.0000	0.1046	0.0947	0.1012	0.1193	0.0961
		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	$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	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	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1642%	0.1838%	0.1750%	0.1852%	0.2336%	0.2606%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4280%	0.4134%	0.3909%	0.4132%	0.4706%	0.5275%
		Total Authorized but not Issued General Obligation Debt

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$0	0	0	0	0	0
		--General Government	0	0	0	0	0	0
		Total*	$0	0	0	0	0	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$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		2,276	2,368	2,364	2,353	2,352	2,335

1.5A	FISCAL	Governmental Activities Assets		3,451,872	3,471,493	3,232,992	2,783,603	2,637,398
1.5B	SUMMARY	Governmental Activities Liabilities		581,656	467,551	350,613	334,996	359,725
3.5A		Business Type Activities Assets		2,705,382	2,653,160	2,736,524	2,892,882	2,944,056
3.5B		Business Type Activities Liabilties		106,402	66,111	81,879	67,259	61,778
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy		586,528	628,102	609,885	517,385	515,622
11.0	TAX	Current Collections of Special Tax Districts			10,889	10,440	8,642	9,427
12.0	REVENUES	Prior Years' Levy Collections		67,602	63,900	84,321	27,622	16,964
13.0		Penalties and Interest		9,199	12,903	22,291	7,614	6,085
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax		1,639	708
16.0		1% Local Government Option Sales Tax		135,132	142,517	130,239	111,978	111,373
17.0		1/2% Local Government Option Sales Tax (40)		107,310	113,175	125,587	125,416	111,304
18.0		1/2% Local Government Option Sales Tax (42)		107,310	113,175	125,587	125,416	110,966
18.5		1/2% Local Government Option Sales Tax (44)		47,693	50,300	83,725	85,103	73,572
19.0		Privilege Licenses		5,100	6,695	8,957	4,032	8,780
19.2		Privilege -- All other privileges and pemits					975
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses		3,130	2,609	2,562	20,940	21,371
23.0		Local Occupancy Tax		18,722	18,607	19,809	19,225	6,307
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		24,600		197,600
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		1,181	1,471			477
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		131,692	105,626	97,812	84,935	76,336
45.0		Beer and Wine Tax		3,373	10,567	2,971	10,551	10,101
46.0		Powell Bill		69,009	77,876	87,303	78,061	78,623
50.0		Court Fees - Facilities and Arrest Fees		11,720	11,555	21,341	20,540	26,082
51.0		General Government		4,783
52.0		Public Safety		41,204		22,183	10,205	152,195
53.0		Transportation - Streets
54.0		Transportation - All Other
55.0		Environmental Protection		41,640	13,723			41,372
56.0		Econ. & Phys. Dev. - Housing/Community Dev
57.0		Econ. & Phys. Dev. - All Other		12,250
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		3,741	4,067	5,028	4,023	3,986
62.0	INTERGOV	General Government
63.0	REVENUES	Public Safety		15,575				69,030
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						250
72.1		Amusements licensing and permit taxes
73.0		Other Permits		1,012	1,858			1,300
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties		8,675	8,175	8,800	7,650	7,525
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste		147,322	149,779	145,762	117,732	86,195
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries		12,175	11,190	7,600	3,825	1,450
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		223,273	200,403	199,530	209,111	58,607
86.0	UTILITY	Water and Sewer Charges		613,825	603,152	579,580	538,872	520,307
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		6,980	24,131	42,287	47,146	42,210
91.0		Special Assessments
92.0		Private Contributions and Donations		6,658	6,800	13,315	8,595	9,000
93.0		Sales of Materials and Fixed Assets			20,707			2,000
94.0		Sale of Real Property					150
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution		36,493	42,716	34,308	34,505	22,248
98.0		Other Miscellaneous Revenues		24,649	68,872	40,254	39,743	39,642
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases			138,538
101.0		Other		36,272
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		2,043	323	2,078	4,071	910
106.0		Deposits Other than Utility
107.0		Prepaid Taxes
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages		11,637	11,225	11,811	11,107	11,225
109B	GENERAL	Governing Body - Other Direct		68,181	48,650	44,297	25,940	203,396
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages		180,488	171,252	146,184	148,385	146,876
110B		Administration - Other Direct		96,452	92,071	91,418	84,056	89,439
110C		Administration - Construction
110D		Administration - Purchase of P,P&E			855
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		101,323	97,463	62,298	69,375	87,463
115C		Public Buildings - Construction
115D		Public Buildings - Purchase of P,P&E		6,952	1,950		13,578	13,351
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		546,028	511,032	519,594	513,668	517,123
119B	SAFETY	Police & Comm - Traffic Control - Other Direct		269,857	255,946	257,052	222,540	187,353
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E		116,808	52,345	31,671		685
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		7,282	11,557	7,050
122B		Fire - Other Direct		48,355	96,009	67,725	55,725	58,937
122C		Fire - Construction
122D		Fire - Purchase of P,P&E		45,072	3,442	237,250	19,345	119,501
123A		Inspectors - Salaries & Wages
123B		Inspectors - Other Direct
123C		Inspectors - Construction
123D		Inspectors - Purchase of P,P&E
124A		Rescue Units - Salaries & Wages		1,612	1,900	1,575
124B		Rescue Units - Other Direct		25,373	23,665	25,283	24,799	19,822
124C		Rescue Units - Construction
124D		Rescue Units - Purchase of P,P&E		1,000		4,948		2,000
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		1,000	1,000	1,000	1,000	1,000
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		22,625	14,246	11,842	8,610	19,404
128B		Streets and Highways - Other Direct		86,691	75,288	74,903	80,681	72,169
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E		2,874	139,545
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		20,994	7,788	21,402	17,955	7,656
130C		Powell Bill - Construction				235,290
130D		Powell Bill - Purchase of P,P&E			35,809
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		56,061	50,636	47,310	49,069	47,779
136B	MENTAL	Solid Waste - Other Direct		89,928	79,974	108,857	72,885	61,327
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E			130,012
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			24,317	7,350	51,325
141C		Economic Development - Construction
141D		Economic Development - Purchase of P,P&E
142A		Community Development - Salaries & Wages
142B		Community Development - Other Direct						37,609
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			2,391		4,669	3,716
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		12,000
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			11,000	11,000	11,000	11,000
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E
157A		Cult. & Recr. All Other - Salaries & Wages
157B		Cult. & Recr. All Other - Other Direct
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages		184,084	178,044	179,672	170,212	167,655
158B		Water & Sewer - Other Direct		380,711	397,357	468,586	319,416	264,271
158C		Water & Sewer - Construction		84,202				179,478
158D		Water & Sewer - Purchase of P,P&E		24,056	45,271	2,440
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					2,230
161D	SERVICE	Water & Sewer - Principal					4,216	3,695
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		19,738	19,860	11,618	12,439	12,272
166D		All Other - Principal		40,922	42,528	3,183	17,161	17,033
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		24,991	23,072	22,612	33,638	44,765
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	.	621,561.00	639,445.00	616,497.00	561,029.00	541,335.00
180.0		Current year's levy -- Motor vehicles (only)	.	58,520.00	61,242.00	59,695.00	57,862.00	56,645.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	.	58,023.00	47,522.00	53,398.00	77,837.00	59,966.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles		14,834	14,174	12,941	15,027	12,965
183.0	DATA	Percentage of Taxes Collected - All Property %	0.00	89.29	91.19	90.19	85.00	87.80
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	0.00	90.66	92.57	91.34	86.13	88.92
185.0		Percentage of Taxes Collected - Motor Vehicles %	0.00	74.65	76.86	78.32	74.03	77.11
186.0		Ttl Amt Salaries/Wages for Construction
187A		Capital Reserve Schools - July 1, 2009
187B		Capital Reserve Schools - June 30, 2010
188A		Capital Reserve Hospitals - July 1, 2009
188B		Capital Reserve Hospitals - June 30, 2010
189A	PART 7	Cash On Hand & in Bank - Debt Service
189B	CASH &	Cash On Hand & in Bank - Construction Bond
189C	INVEST	Cash On Hand & in Bank - All Other		1,410,376	1,513,106	1,490,163	1,475,239	1,296,813
190A	PART	Appropriations Made During FY - B(1) - B(7)
190B	8	Expenditures Made During FY - B(1) - B(7)
191.0		Investment in Property - B(1) - B(4)
192.0		Amount Expended During FY - B(5) and B(7)
193.0		Amount of Tax Revenues Taken Into Account
194A	PART 9	Amount - Total Revenues		2,590,321	2,664,786	2,729,077	2,269,992	2,240,707
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In		22,854
194D		Amount - Net Revenues		2,567,467	2,664,786	2,729,077	2,269,992	2,240,707
		Calculated amount		2,567,467	2,664,786	2,729,077	2,269,992	2,240,707
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures		2,600,151	2,657,500	2,715,221	2,045,024	2,408,000
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out		22,854
195D		Amount - Net Expenditures		2,577,297	2,657,500	2,715,221	2,045,024	2,408,000
		Calculated amount		2,577,297	2,657,500	2,715,221	2,045,024	2,408,000
		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		111	147,347,590	181,895
402B	Operations	Amount processed and/or purchased in units Sewer		73	82,619,810	102,404
403A		Total amount billed in units - Water		68	113,344,300	64,938
403B		Total amount billed in units - Sewer		63	63,553,700	63,252
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		264,180	218,752	220,531
408A		Dollars related to 403A above		331,322	330,454	329,723
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			930	925
421A		Number of residential accounts billed - Water			905	900
421B		Number of residential accounts billed - Sewer			77	76
422A		Number of non-residential & bulk accounts billed - Water			77	76
422B		Number of non-residential & bulk accounts billed - Sewer		2	2	2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	KAREN G DAVIS
951.0		Title	TOWN CLERK
952.0		Date
953.0		Contact	KAREN G DAVIS
954.0		Title	TOWN CLERK
955.0		Phone	910-865-5164
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 Saint Pauls

	2011	2010	2009	2008	2007	2006

Population	2,276	2,368	2,364	2,353	2,352	2,335
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	2.75	3.02	3.41	3.77	5.13	4.35
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	-$1,251	55,094	21,285	-66,401	56,639	82,422

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
	$319,520	215,981	633,377	18,510

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	111	147,347,590	181,895	0	NA
Number of Gallons of Sewage Processed (000) omitted	0	73	82,619,810	102,404	0	NA

Number of Gallons of Water Billed (000) omitted	0	68	113,344,300	64,938	0	NA
Number of Gallons of Sewage Billed (000) omitted	0	63	63,553,700	63,252	0	NA

Ratio of Water Billed to Water Processed		0.61261	0.76923	0.35701		NA
Ratio of Sewage Billed to Sewage Processed		0.86301	0.76923	0.61767		NA

Total Revenue from Water Sales	0	0	0	0	0	NA
Total Revenue from Sewage Sales	0	331,322	330,454	329,723	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	$0.00000					NA
Residential Sewage Sales per thousand Gallons	$0.00000					NA

Water Sales per thousand Gallons outside Municipal Limits	$0.00000					NA
Sewage Sales per thousand Gallons outside Municipal Limits	$0.00000					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 %	68.22%	52.38%	59.74%	53.52%	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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2006 2007 2008 2009 2010

Municipality 87.80% 85.00% 90.19% 91.19% 89.29%

Pop. Group 96.94% 97.18% 96.86% 95.99% 95.37%

Statewide 97.55% 97.58% 97.56% 97.34% 97.36%

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

	2006	2007	2008	2009	2010
Municipality	87.80%	85.00%	90.19%	91.19%	89.29%
Pop. Group	96.94%	97.18%	96.86%	95.99%	95.37%
Statewide	97.55%	97.58%	97.56%	97.34%	97.36%

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

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2007 2008 2009 2010 2011

Municipality 0 0 0 0 0

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	0	0	0	0	0
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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2006 2007 2008 2009 2010

Property Tax $231 235 305 298 280

Utility 248 318 331 340 354

Sales Tax 175 190 197 178 168

Sales & Services 41 55 69 72 71

Intergovernmental 196 89 185 95 152

Debt Proceeds 17 17 17 29 10

Other Miscellaneous 52 61 56 115 33

Total $960 965 1,160 1,127 1,068

	2006	2007	2008	2009	2010
Property Tax	$231	235	305	298	280
Utility	248	318	331	340	354
Sales Tax	175	190	197	178	168
Sales & Services	41	55	69	72	71
Intergovernmental	196	89	185	95	152
Debt Proceeds	17	17	17	29	10
Other Miscellaneous	52	61	56	115	33
Total	$960	965	1,160	1,127	1,068

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2010
2010

Category Revenue
Per Capita

Property Tax $663,329
$280

Water/Sewer 223,273
94

Electric 613,825
259

Other Utilities 0
0

Sales Tax 397,445
168

Sales & Services 169,184
71

Intergovernment 360,768
152

Debt Proceeds 24,649
10

Miscellaneous 77,083
33

Total $2,529,556
$1,068

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

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2010
2010

Category Expenditures
Per Capita

General Government $465,033
$196

Water/Sewer 0
0

Electric 673,053
284

Other Utilities 0
0

Debt Service 60,660
26

Transportation 133,184
56

Public Safety 1,087,378
459

Other 157,989
67

Total $2,577,297
$1,088

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

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2010
2010

Category Expenditures
Per Capita

Salaries & Wages $1,009,817
$426

Water/Sewer Capital 0
0

Electric Capital 108,258
46

Other Capital 172,706
73

Other Operating 1,286,516
543

Total $2,577,297
$1,088

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

Last Updated 2/5/2012 2:28:23 PM



	2010	2010
Category	Revenue	Per Capita
Property Tax	$663,329	$280
Water/Sewer	223,273	94
Electric	613,825	259
Other Utilities	0	0
Sales Tax	397,445	168
Sales & Services	169,184	71
Intergovernment	360,768	152
Debt Proceeds	24,649	10
Miscellaneous	77,083	33
Total	$2,529,556	$1,068

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Saint Pauls

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Saint Pauls