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

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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	$704,905	716,497	552,621	538,671	482,513	490,197
		Utility	603,152	579,580	538,872	520,307	534,106	516,186
		Sales Tax	419,167	465,138	447,913	407,215	387,922	368,943
		Sales & Services	369,547	361,692	338,318	153,777	88,854	89,540
		Intergovernmental	224,885	434,238	208,315	458,202	1,184,266	529,148
		Debt Proceeds	138,538	-	-	-	161,653	168,347
		Other Miscellaneous	203,884	171,932	183,953	162,535	124,860	133,375
		Total	$2,664,078	2,729,077	2,269,992	2,240,707	2,964,174	2,295,736

	Expenditures by Function
		Utility	$620,672	650,698	489,628	611,404	779,402	645,746
		Debt Service	62,388	14,801	36,046	33,000	33,665	-
		Transportation	272,676	343,437	107,246	99,229	129,085	95,663
		General Government	423,466	356,008	352,441	551,750	342,731	370,134
		Public Safety	979,968	1,175,760	870,715	951,186	1,158,379	1,094,472
		Other	298,330	174,517	188,948	161,431	597,407	271,592
		Total	$2,657,500	2,715,221	2,045,024	2,408,000	3,040,669	2,477,607

	Expenditures by Object
		Salaries & Wages	$949,892	925,038	901,051	910,062	860,850	861,790
		Capital Outlay	409,229	511,599	32,923	315,015	651,308	537,201
		Other Operating + Debt Service	1,298,379	1,278,584	1,111,050	1,182,923	1,528,511	1,078,616
		Total	$2,657,500	2,715,221	2,045,024	2,408,000	3,040,669	2,477,607


	Per Capita Revenues by Source
		Property Tax	$298	305	235	231	211	216
		Utility	255	246	229	223	234	227
		Sales Tax	178	197	190	174	168	162
		Sales & Services	156	154	144	66	39	39
		Intergovernmental	95	185	89	196	518	233
		Debt Proceeds	59	-	-	-	71	74
		Other Miscellaneous	86	73	78	70	55	59
		Total	$1,127	1,160	965	960	1,296	1,010

	Per Capita Expenditures by Function
		Utility	$263	277	208	262	341	284
		Debt Service	26	6	15	14	15	-
		Transportation	115	146	46	42	56	42
		General Government	179	151	150	237	150	163
		Public Safety	415	500	370	407	507	482
		Other	126	74	80	69	261	119
		Total	$1,124	1,154	869	1,031	1,330	1,090

	Per Capita Expenditures by Object
		Salaries & Wages	$402	393	383	390	376	379
		Capital Outlay	173	217	14	135	285	236
		Other Operating	549	544	472	506	669	475
		Total	$1,124	1,154	869	1,031	1,330	1,090

	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 Saint Pauls Population	2,364	2,353	2,352	2,335	2,287	2,273
	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		$1,916,690	2,146,040	1,716,339	1,666,161	1,530,882	1,318,046
	General Fund expenditures		2,012,511	2,058,923	1,497,625	1,755,292	1,762,863	1,633,134
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		-	-	-	-	25,000	-
	Capital leases and installment purchase proceeds		138,538	-	-	-	149,385	168,347
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		42,717	87,117	218,714	(89,131)	(107,596)	(146,741)

	Fund balance available (FBA):
		In dollars	$1,119,532	1,078,418	1,021,631	852,235	950,536	1,033,452
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	59.74	52.38	68.22	48.55	58.01	70.55
		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	$240,158	251,034	319,526	259,752	292,509	253,813
		Quick ratio	3.41	3.77	5.13	4.35	4.02	4.07
		Net income	(67,596)	(170,978)	(56,655)	33,415	250,891	135,941
		Cashflow from operations	21,285	(66,401)	56,639	82,422	69,004	93,762
		Depreciation & Amortization Expense	100,944	103,613	114,679	104,662	104,005	99,742



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

		Population at July 1st of the Previous Year	2,364	2,353	2,352	2,335	2,287	2,273
		Population Group	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
		Cash &Investments	$1,513,106	1,490,163	1,475,239	1,296,813	1,507,637	1,557,088
		Investment Earnings	24,131	42,287	47,146	42,210	33,039	25,041
		Tax Rate Equivalent	0.0210	0.0378	0.0414	0.0348	0.0386	0.0281
		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	$114,855,927	111,787,942	113,768,112	121,363,135	85,542,741	89,031,871
		Tax Rate	0.0500	0.6000	0.5500	0.5000	0.5500	0.5500
		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	$136,085,222	124,596,458	125,766,208	124,730,868	94,438,884	98,290,871
		EffectiveTax Rate	0.0422	0.5383	0.4975	0.4865	0.4982	0.4982
		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	91.19	90.19	85.00	87.80	95.20	94.51
		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	92.57	91.34	86.13	88.92	97.40	96.66
		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	76.86	78.32	74.03	77.11	77.44	75.71
		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	14,265	66,339	92,864	72,931	23,167	27,257
		Tax Rate Equivalent	0.0124	0.0593	0.0816	0.0601	0.0271	0.0306
		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	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	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		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

		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		2,364	2,353	2,352	2,335	2,287	2,273

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	3,471,493	3,232,992	2,783,603	2,637,398	2,690,333	2,572,214
1.5B	FISCAL	Governmental Activities Liabilities	467,551	350,613	334,996	359,725	406,617	260,757
3.5A	SUMMARY	Business Type Activities Assets	2,653,160	2,736,524	2,892,882	2,944,056	2,928,590	2,658,914
3.5B		Business Type Activities Liabilties	66,111	81,879	67,259	61,778	79,727	60,942
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	628,102	609,885	517,385	515,622	453,380	473,857
11	TAX	Current collection of special tax districts	10,889	10,440	8,642	9,427	6,125	6,066
12	REVENUES	Prior years' levy collections	63,900	84,321	27,622	16,964	23,018	11,228
13		Penalties and interest	12,903	22,291	7,614	6,085	6,115	5,112
14		Collection of taxes previously written off
15		Animal tax
15.1		Solid Waste Disposal Tax	708
16		1% Local government sales and use tax	142,517	130,239	111,978	111,373	124,135	110,683
17		1/2% Local government sales and use taxes (Article 40)	113,175	125,587	125,416	111,304	96,981	121,751
18		1/2% Local government sales and use taxes (Article 42)	113,175	125,587	125,416	110,966	96,981	118,062
18.5		1/2% Local government sales and use taxes (Article 44)	50,300	83,725	85,103	73,572	69,825	18,447
19		Licenses Privilege						6,323
19.1		Privilege - Occupational & business licensing & permit taxes	6,695	8,957	4,032	8,780	2,777
19.2		Privilege -- All other privileges and pemits			975
20		General Municipal Vehicle Tax
21		Vehicle Tax for Public Transportation
22		Other licenses - Include CATV	2,609	2,562	20,940	21,371	20,719	17,352
23		Local occupancy tax	18,607	19,809	19,225	6,307
24		Prepared food tax
25		911 charges
26		Gross Receipts Tax on Short Term Vehicles Leases
27	FEDERAL	FEDERAL Payment in lieu of taxes
28	INTERGOV	Equitable sharing of Federally forfeited property
29	REVENUES	General government
30		Public safety		197,600
31		Transportation - Streets
32		Transportation - All other
33		Utility franchise tax
34		Housing/community development					452,296	142,200
35		All Other					150,000
36		Human services: Health, mental health, hospitals
37		All other
38		Culture and recreation
39	STATE	State Payment in Lieu of Taxes
40	INTERGOV	Controlled substance tax	1,471			477	1,109	265
41	REVENUES	Intangibles tax reimbursement + Transistional Hold Harmless Revenues
42		Wireless Enhanced 911 Service Charges
43		Piped Natural Gas Charge Distribution
44		Utility franchise tax	105,626	97,812	84,935	76,336	80,876	78,568
45		Beer and Wine tax	10,567	2,971	10,551	10,101	7,763	2,328
46		Powell Bill	77,876	87,303	78,061	78,623	78,603	73,429
47		Food stamp purchases tax reimbursement
48		Inventories tax reimbursements
49		Senior Citizens Exemption - 50%
50		Court fees - Facilities and arrest fees	11,555	21,341	20,540	26,082	28,883	18,687
51		General Government
52		Public safety		22,183	10,205	152,195	583	3,054
53		Transportation - Streets						3,454
54		Transportation - All other
55		Environmental protection	13,723			41,372	275,323	144,421
56		Econ. & Phys. Dev. - Housing/Comm. Dev.
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	4,067	5,028	4,023	3,986	3,896	4,502
62	INTERGOV	General government
63	REVENUES	Public safety				69,030	104,934	58,240
64		Transportatin - Streets
65		Transportation - All other
66		Environmental protection
67		Economic and physical development
68		Human Services: Health, Mental Health & Hosp
69		Human Services: All Other
70		Culture and recreation
71	PERMITS	Building permits
72	& FEES	Inspection fees				250	2,815	225
72.1		Amusements licensing and permit taxes
73		Other permits	1,858			1,300		2,456
74	SALES &	Parking revenues
75	SERVICES	Rents and royalties	8,175	8,800	7,650	7,525	7,025	6,800
76		Airport
77		Fire protection charges
78		Solid waste	149,779	145,762	117,732	86,195	33,012	44,130
79		Ambulance and rescue squad charges
80		Cemeteries	11,190	7,600	3,825	1,450
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	200,403	199,530	209,111	58,607	48,817	38,610
86	UTILITY	Water and sewer charges	603,152	579,580	538,872	520,307	534,106	516,186
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	24,131	42,287	47,146	42,210	33,039	25,041
91		Special assessments
92		Private contribution and donations	6,800	13,315	8,595	9,000	8,797	22,278
93		Sales of materials and fixed assets	20,707			2,000	12,000	2,661
94		Sales of real property			150
95		Nongovernment contributions for streets and traffic signals
96		Mixed drink surcharge
97		ABC profit distribution	42,716	34,308	34,505	22,248	24,208	17,706
98		Other miscellaneous revenues	68,872	40,254	39,743	39,642	14,380	33,267
99		Proceeds of the sale of bonds and notes
100		Proceeds of capital leases and installment purchases	138,538				161,653	168,347
101		Other
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	323	2,078	4,071	910	-56	-86
106		Deposits other than utility
107		Prepaid taxes
108		Prepaid privilege licenses
109A	PART 4	Governing body - Salaries	11,225	11,811	11,107	11,225	11,478	11,318
109B	GENERAL	Governing body - All other Direct	48,650	44,297	25,940	203,396	26,955	37,234
109C	GOVT	Governing body - Construction
109D		Governing body - Land, Equipment and Existing Structures
110A		Administration - Salaries	171,252	146,184	148,385	146,876	137,628	146,539
110B		Administration - All other Direct	92,071	91,418	84,056	89,439	91,716	86,347
110C		Administration - Construction
110D		Administration - Land, Equipment and Existing Structures	855				502	1,184
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	97,463	62,298	69,375	87,463	74,452	84,368
115C		Public Buildings - Construction
115D		Public Buildings - Land, Equipment, and Existing Structures	1,950		13,578	13,351		3,144
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	511,032	519,594	513,668	517,123	482,081	469,949
119B	SAFETY	Police and Communications - All other Direct	255,946	257,052	222,540	187,353	269,595	201,268
119C		Police and Communications - Construction
119D		Police and Communications - Land, Equipment and Existing Structures	52,345	31,671		685	46,350	29,307
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	11,557	7,050
122B		Fire - All other Direct	96,009	67,725	55,725	58,937	49,041	35,468
122C		Fire - Construction					274,006	255,473
122D		Fire - Land, Equipment, and Existing Structures	3,442	237,250	19,345	119,501	8,632	25,940
123A		Inspectors - Salaries
123B		Inspectors - All other Direct
123C		Inspectors - Construction
123D		Inspectors - Land, Equipment, and Existing Structures
124A		Rescue Units - Salaries	1,900	1,575
124B		Rescue Units - All other Direct	23,665	25,283	24,799	19,822	20,230	33,832
124C		Rescue Units - Construction
124D		Rescue Units - Land, Equipment, and Existing Structures		4,948		2,000	2,298	1,200
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	1,000	1,000	1,000	1,000	1,000	1,000
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	14,246	11,842	8,610	19,404	20,176	16,872
128B		Streets and Highways - All other Direct	75,288	74,903	80,681	72,169	76,513	65,313
128C		Streets and Highways - Construction
128D		Streets and Highways - Land, Equipment and Existing Structures	139,545					3,672
129A		Street Cleaning - Salaries
129B		Street Cleaning - All other Direct
129C		Street Cleaning - Construction
129D		Street Cleaning - Land, Equipment, and Existing Structures
130A		State Street Aid Allocation - Powell Bill - Salries
130B		State Street Aid Allocation - Powell Bill - All other Direct	7,788	21,402	17,955	7,656	32,396	9,806
130C		State Street Aid Allocation - Powell Bill - Construction		235,290
130D		State Street Aid Allocation - Powell Bill - Land, Equipment, and Existing Structures	35,809
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	50,636	47,310	49,069	47,779	44,800	52,994
136B	MENTAL	Solid Waste - All other Direct	79,974	108,857	72,885	61,327	51,792	63,701
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Land, Equipment, and Existing Structures	130,012					1,300
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	24,317	7,350	51,325
141C		Economic Development - Construction
141D		Economic Development - Land, Equipment, and Existing Structures
142A		Community Development - Salaries
142B		Community Development - All other Direct				37,609	489,815	141,247
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	2,391		4,669	3,716
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
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	11,000	11,000	11,000	11,000	11,000	12,350
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
157C		Human Services - All Other - Construction
157D		Human Services - All Other - Land, Equipment, and Existing Structures
158A	UTILITY	Water and Sewer - Salaries	178,044	179,672	170,212	167,655	164,687	164,118
158B		Water and Sewer - All other Direct	397,357	468,586	319,416	264,271	295,195	265,647
158C		Water and Sewer - Construction				179,478	304,360	161,644
158D		Water and Sewer - Land, Equipment, and Existing Structures	45,271	2,440			15,160	54,337
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			2,230
161D	SERVICE	Water and Sewer - Debt Service Principal Payments			4,216	3,695	4,357
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	19,860	11,618	12,439	12,272	7,892
166D		All Other - Debt Service Principal Payments	42,528	3,183	17,161	17,033	21,416
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)	23,072	22,612	33,638	44,765	5,146	41,035
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	639,445	616,497	561,029	541,335	429,499	445,178
180	OTHER	Current Year Levy Motor Vehicles Only	61,242	59,695	57,862	56,645	53,173	50,995
181	DATA	Uncollected Taxes - Current Year's Levy - Excluding Motor Vehicles	47,522	53,398	77,837	59,966	11,172	14,872
182		Uncollected Taxes - Current Year's Levy - Motor Vehicles	14,174	12,941	15,027	12,965	11,995	12,385
183		Percentage of Taxes Collected - Current Year All Property	91.19	90.19	85.00	87.80	95.20	94.51
184		Percentage of Taxes Collected - Current Year - Excluding Motor Vehicles	92.57	91.34	86.13	88.92	97.40	96.66
185		Percentage of Taxes Collected - Current Year - Motor Vehicles	76.86	78.32	74.03	77.11	77.44	75.71
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	1,513,106	1,490,163	1,475,239	1,296,813	1,507,637	1,557,088
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	2,664,786	2,729,077	2,269,992	2,240,707	2,989,174	2,295,736
194B	FISCAL	Amounts - Subtract proceeds of refunding debt
194C	SUMMARY	Amounts - Subtract interfund transfers in					25,000
194D		Amounts - Net Revenues per AFIR	2,664,786	2,729,077	2,269,992	2,240,707	2,964,174	2,295,736
		Calculated amount	2,664,786	2,729,077	2,269,992	2,240,707	2,964,174	2,295,736
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amounts - Total Expenditures and other financing sources per audit	2,657,500	2,715,221	2,045,024	2,408,000	3,065,669	2,477,607
195B		Amounts - Subtract payments to refunding debt escrow agent
195C		Amounts - Subtract interfund transfers out					25,000
195D		Amounts Net Expenditures per AFIR	2,657,500	2,715,221	2,045,024	2,408,000	3,040,669	2,477,607
		Calculated amount	2,657,500	2,715,221	2,045,024	2,408,000	3,040,669	2,477,607
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

	PART 10

950		Name of Official Signatory	ANNIE ESPEY
951		Title of Official	TOWN CLERK
952		Date Certified	02/16/2010	12/15/2008	01/18/2008
953		Person to Contact	BRYON SCOTT
954		Title of Person to Contact	AUDITOR
955		Telephone Number	910-865-5164
956		Facsimile Number

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

	2009	2008	2007	2006	2005	2004

Population	2,364	2,353	2,352	2,335	2,287	2,273
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	3.41	3.77	5.13	4.35	4.02	4.07
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	$21,285	-66,401	56,639	82,422	69,004	93,762

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	3	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
	$45,271	2,440	0	179,478	319,520	215,981

	2003	2002	2001	2000
	$633,377	18,510	220,064	27,884

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

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

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

Total Revenue from Water Sales	218,752	220,531	0	NA	NA	NA
Total Revenue from Sewage Sales	330,454	329,723	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 %	58.01%	48.55%	68.22%	52.38%	59.74%
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 95.20% 87.80% 85.00% 90.19% 91.19%

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	95.20%	87.80%	85.00%	90.19%	91.19%
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 0 0 0 0 0

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	0	0	0	0	0
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 $211 231 235 305 298

Utility 234 223 229 246 255

Sales Tax 168 174 190 197 178

Sales & Services 39 66 144 154 156

Intergovernmental 518 196 89 185 95

Debt Proceeds 71 0 0 0 59

Other Miscellaneous 55 70 78 73 86

Total $1,296 960 965 1,160 1,127

	2005	2006	2007	2008	2009
Property Tax	$211	231	235	305	298
Utility	234	223	229	246	255
Sales Tax	168	174	190	197	178
Sales & Services	39	66	144	154	156
Intergovernmental	518	196	89	185	95
Debt Proceeds	71	0	0	0	59
Other Miscellaneous	55	70	78	73	86
Total	$1,296	960	965	1,160	1,127

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2009
2009

Category Revenue
Per Capita

Property Tax $704,905
$298

Water/Sewer 603,152
255

Electric 0
0

Other Utilities 0
0

Sales Tax 419,167
178

Sales & Services 369,547
156

Intergovernment 224,885
95

Debt Proceeds 138,538
59

Miscellaneous 203,884
86

Total $2,664,078
$1,127

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

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2009
2009

Category Expenditures
Per Capita

General Government $423,466
$179

Water/Sewer 620,672
263

Electric 0
0

Other Utilities 0
0

Debt Service 62,388
26

Transportation 272,676
115

Public Safety 979,968
415

Other 298,330
126

Total $2,657,500
$1,124

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

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2009
2009

Category Expenditures
Per Capita

Salaries & Wages $949,892
$402

Water/Sewer Capital 45,271
19

Electric Capital 0
0

Other Capital 363,958
154

Other Operating 1,298,379
549

Total $2,657,500
$1,124

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

Last Updated 6/11/2010 10:24:08 AM



	2009	2009
Category	Revenue	Per Capita
Property Tax	$704,905	$298
Water/Sewer	603,152	255
Electric	0	0
Other Utilities	0	0
Sales Tax	419,167	178
Sales & Services	369,547	156
Intergovernment	224,885	95
Debt Proceeds	138,538	59
Miscellaneous	203,884	86
Total	$2,664,078	$1,127

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