North Carolina
Department of State Treasurer
Financial Information
City of Salisbury

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	$17,077,890	16,889,251	16,725,785	16,494,934	14,945,246	14,323,352
		Utility	25,897,966	23,765,470	23,590,336	23,629,093	20,104,626	18,492,803
		Sales Tax	3,648,286	3,609,451	4,732,043	5,220,704	4,928,404	4,755,927
		Sales & Services	2,085,018	2,132,239	2,290,570	1,955,782	1,880,607	1,686,814
		Intergovernmental	5,649,172	5,661,312	5,975,435	5,205,922	4,414,335	4,799,096
		Debt Proceeds	3,955,595	8,756,046	3,025,083	9,245,139	7,025,637	995,398
		Other Miscellaneous	3,889,241	2,050,916	38,023,065	3,963,669	4,821,484	5,810,578
		Total	$62,203,168	62,864,685	94,362,317	65,715,243	58,120,339	50,863,968

	Expenditures by Function
		Utility	$17,781,277	21,029,354	20,407,187	22,330,448	11,592,890	11,956,499
		Debt Service	8,685,153	7,577,444	8,772,487	7,919,362	6,513,455	5,992,420
		Transportation	6,796,664	6,344,572	7,548,210	6,670,417	5,311,710	5,642,833
		General Government	8,720,267	9,151,285	7,212,402	6,828,323	6,442,180	6,046,000
		Public Safety	13,103,946	12,654,814	11,800,922	11,421,009	13,235,697	13,692,443
		Other	16,711,774	22,460,544	12,107,385	7,455,741	6,845,579	6,624,632
		Total	$71,799,081	79,218,013	67,848,593	62,625,300	49,941,511	49,954,827

	Expenditures by Object
		Salaries & Wages	$26,953,458	20,050,118	18,902,472	18,152,813	17,836,452	17,222,910
		Capital Outlay	13,229,327	23,628,324	13,957,544	11,608,526	5,296,532	6,116,313
		Other Operating + Debt Service	31,616,296	35,539,571	34,988,577	32,863,961	26,808,527	26,615,604
		Total	$71,799,081	79,218,013	67,848,593	62,625,300	49,941,511	49,954,827


	Per Capita Revenues by Source
		Property Tax	$506	523	534	532	488	490
		Utility	768	737	753	762	656	632
		Sales Tax	109	113	151	167	162	163
		Sales & Services	62	66	73	63	61	58
		Intergovernmental	168	175	191	168	144	164
		Debt Proceeds	117	271	97	298	229	34
		Other Miscellaneous	115	64	1,214	128	157	199
		Total	$1,845	1,949	3,013	2,118	1,897	1,740

	Per Capita Expenditures by Function
		Utility	$527	652	652	720	378	409
		Debt Service	258	235	280	255	213	205
		Transportation	202	197	241	215	173	193
		General Government	257	283	230	221	211	206
		Public Safety	389	392	377	368	432	468
		Other	496	696	387	240	223	227
		Total	$2,129	2,455	2,167	2,019	1,630	1,708

	Per Capita Expenditures by Object
		Salaries & Wages	$799	621	604	585	582	589
		Capital Outlay	392	732	446	374	173	209
		Other Operating	938	1,102	1,117	1,060	875	910
		Total	$2,129	2,455	2,167	2,019	1,630	1,708

	Population Group		No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999
		Number of Municipalites in Group	43	42	41	38	34	32
		Average Population In Group	19,559	19,501	19,477	20,391	20,926	20,968
		City of Salisbury Population	33,722	32,263	31,315	31,023	30,634	29,239
	Group Average Per Capita Revenues by Source
		Property Tax	415	427	408	403	387	370
		Utility	290	300	285	320	314	312
		Sales Tax	122	121	135	159	156	150
		Sales & Services	59	61	60	73	73	71
		Intergovernmental	152	151	146	153	142	152
		Debt Proceeds	163	83	80	187	76	19
		Other Miscellaneous	142	94	194	174	213	154
		Total	1,343	1,237	1,308	1,469	1,361	1,228

	Group Average Per Capita Expenditures by Function
		Utility	256	257	292	270	291	263
		Debt Service	155	141	140	137	126	136
		Transportation	112	118	145	128	125	129
		General Government	135	150	144	229	139	144
		Public Safety	320	336	325	327	320	313
		Other	258	235	235	253	261	229
		Total	1,236	1,237	1,281	1,344	1,262	1,214

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	441	459	448	455	445	434
		Capital Outlay	193	186	261	292	247	214
		Other Operating	601	591	571	596	569	565
		Total	1,235	1,236	1,280	1,343	1,261	1,213


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$33,455,951	33,549,365	33,807,555	33,420,370	30,212,226	29,587,288
	General Fund expenditures		34,371,313	33,195,140	32,694,849	32,697,359	29,765,060	28,974,227
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		416,785	390,319	453,381	437,781	1,433,225	213,118
	Capital leases and installment purchase proceeds		914,000	-	216,413	906,934	674,425	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		(418,147)	(36,094)	875,738	1,192,164	(311,634)	399,943

	Fund balance available (FBA):
		In dollars	$0	4,715,530	4,730,445	4,446,572	3,538,279	3,310,681
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	14.04	14.36	13.80	11.59	11.34
		Group weighted average FBA %	33.33	44.27	41.08	43.40	40.44	38.05
		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
	Other, Transportation, Water/Sewer

	Combined financial results:
		Working capital	$10,326,790	8,705,981	11,486,319	6,340,557	7,887,068	6,186,347
		Quick ratio	2.57	1.95	2.61	1.69	2.37	2.22
		Net income	2,626,559	(123,072)	1,487,200	2,309,252	3,084,368	(184,549)
		Cashflow from operations	7,392,336	7,531,342	7,328,698	7,511,368	6,487,724	5,630,326
		Depreciation & Amortization Expense	4,267,357	4,235,946	4,208,450	4,093,514	4,225,411	4,297,445



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

		Population at July 1st of the Previous Year	33,722	32,263	31,315	31,023	30,634	29,239
		Population Group	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999
		Cash &Investments	$18,665,538	$22,179,609	$22,709,766	$20,098,852	$18,824,663	$17,239,723
		Investment Earnings	278,611	219,965	548,788	1,019,778	1,091,039	733,239
		Tax Rate Equivalent	0.0096	0.0075	0.0191	0.0365	0.0454	0.0319
		Tax Rate Equivalent Group weighted average	0.0053	0.0094	0.0262	0.0393	0.0523	0.0385
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2007	2007	2007	2007	2003	2003
		January 1, Prior Year Assessed Valuation	$2,903,170,658	2,918,549,619	2,879,853,728	2,794,726,932	2,403,642,703	2,299,390,370
		Tax Rate	0.5900	0.5900	0.5900	0.5900	0.6250	0.6150
		Tax Rate Group weighted average	0.4199	0.4256	0.4335	0.4564	0.4754	0.4663
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	104.60	97.76	96.72	99.78	94.90	98.39
		Assessment -to-Sales Ratio Group weighted average	101.54	98.47	92.44	89.99	90.63	93.35
		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	$2,775,497,761	2,985,423,096	2,977,516,261	2,800,888,888	2,532,816,336	2,337,016,333
		EffectiveTax Rate	0.6171	0.5768	0.5706	0.5887	0.5931	0.6051
		Group weighted average Effective Tax Rate	0.4263	0.4191	0.4007	0.4107	0.4309	0.4353
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	95.4100	93.8800	96.0300	97.0300	96.9700	97.2500
		Percent Collected Group weighted average	97.10	96.95	96.99	97.39	97.23	97.48
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	96.07	94.62	96.83	98.00	97.91	98.18
		Percent Collected Excluding Motor Vehicles Group weighted average	97.88	97.66	97.83	98.34	98.30	98.54
		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	86.97	84.22	87.14	86.80	87.58	88.02
		Percent Collected Motor Vehicles Only Group weighted average	87.46	87.44	86.51	87.09	86.15	87.32
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	1,906,282	2,164,043	1,935,396	1,774,477	1,691,364	1,576,917
		Tax Rate Equivalent	0.0657	0.0741	0.0672	0.0635	0.0704	0.0686
		Dominant County: Rowan
	Debt Information
		Population Group	25,000 to 49,999	25,000 to 49,999	25,000 to 49,999	25,000 to 49,999	25,000 to 49,999	25,000 to 49,999
		Ratings:
		Fitch
		Moody's	Aa2	Aa2	A1	A1	A1	A1
		S & P	A+	A+	A+	A+	A+	A+

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$5,010,000	6,235,000	7,480,000	8,745,000	10,075,000	11,480,000
		General Government GO Debt	1,075,000	1,275,000	1,475,000	1,675,000	1,875,000	2,075,000
		Total General Obligation Debt	6,085,000	7,510,000	8,955,000	10,420,000	11,950,000	13,555,000
		Per Capita	$180	233	286	336	390	464
		Total Per Capita for the Population Group	232	220	221	247	243	283
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.2192%	0.2516%	0.3008%	0.3720%	0.4718%	0.5800%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.2405%	0.2139%	0.2012%	0.2539%	0.2706%	0.3405%
		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	8,043	23,576	38,399	52,545
		--General Government	38,519,453	39,274,999	40,089,370	4,853,865	5,478,612	6,098,829
		Total*	$38,519,453	39,274,999	40,097,413	4,877,441	5,517,011	6,151,374
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$40,895,538	43,625,793	39,716,649	41,758,862	36,120,832	31,752,566


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		33,722	32,263	31,315	31,023	30,634	29,239

1.5A	FISCAL	Governmental Activities Assets	60,362,084	61,204,374	61,471,328	57,594,197	57,692,008	54,095,888
1.5B	SUMMARY	Governmental Activities Liabilities	15,168,481	15,780,269	15,747,209	12,920,322	14,239,405	14,717,960
3.5A		Business Type Activities Assets	171,721,714	176,939,052	172,654,148	144,150,100	134,772,564	128,322,537
3.5B		Business Type Activities Liabilties	83,828,206	88,596,464	84,188,488	57,171,640	50,103,355	46,737,697
6.5A		Fiduciary Funds Assets	1,301,196	1,247,039	1,231,949	1,133,084	169,870	174,833
6.5B		Fiduciary Funds Liabilties	378,207	265,976	241,382	184,308	169,870	174,833
10.0	PART 2	Current Collections of Unit -Wide Levy	16,775,117	16,692,328	16,543,763	16,315,427	14,775,697	13,930,000
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections	180,580	88,490	91,276	94,174	89,521	318,387
13.0		Penalties and Interest	122,193	108,433	90,746	85,333	80,028	74,965
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax	240	269	288	220	347	393
15.1		Solid Waste Disposal Tax	21,870	21,340	14,438
16.0		1% Local Government Option Sales Tax	1,703,911	1,616,815	1,686,125	1,795,751	1,675,399	1,720,014
17.0		1/2% Local Government Option Sales Tax (40)	1,115,285	1,068,161	1,118,152	1,249,480	1,187,880	1,090,278
18.0		1/2% Local Government Option Sales Tax (42)	842,661	862,481	1,109,755	1,241,421	1,180,553	1,084,840
18.5		1/2% Local Government Option Sales Tax (44)	-13,571	61,994	818,011	934,052	884,572	860,795
19.0		Privilege Licenses	297,599	383,982	310,976	335,228	289,847	294,328
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses	217,121	228,335	234,649	236,064	207,395	200,232
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses			46,893	39,394	143,871	243,259
23.0		Local Occupancy Tax
24.0		Prepared Food Tax
25.0		911 Charges
26.0		Gross Short Term lease and Rental Tax	38,003	36,894	35,887	39,318	39,770	37,082
27.0	FEDERAL	Payments In Lieu of Taxes - Federal
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General Government				407,270	8,099	4,966
30.0		Public Safety	312,913	663,385	23,434	39,215	74,060	150,173
31.0		Transportation - Streets					97,897
32.0		Transportation - All Other	300,916	268,447	909,148	285,163	259,679	231,231
33.0		Environmental Protection
34.0		Econ. & Phys. Dev. - Housing/Comm. Dev.	629,404	379,294	277,165	272,661	418,506	484,770
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	21,502	22,497		25,671		13,813
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	2,561,261	2,542,111	2,493,549	2,533,067	2,029,281	1,863,690
45.0		Beer and Wine Tax	142,196	44,663	139,324	141,112	132,122	128,475
46.0		Powell Bill	895,710	873,028	980,137	1,088,187	932,401	945,369
50.0		Court Fees - Facilities and Arrest Fees	26,630	45,735	35,912	53,162	113,945	49,441
51.0		General Government	54,201	6,378	51,669	80,610		57,006
52.0		Public Safety		102,646	41,079		31,659	31,962
53.0		Transportation - Streets	257,090	421,296	660,077			125,000
54.0		Transportation - All Other	235,559	234,224	307,546	219,887	260,115	258,197
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	146,597					400,000
61.0	LOCAL	Payments in Lieu of Taxes - Local	27,190	20,714	20,508	20,599	16,801	17,921
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	188,688	171,513	45,076	39,624	40,355	32,224
74.0	SALES &	Parking Revenues	12,132	12,139	13,889	13,505	11,157	10,317
75.0	SERVICES	Rents and Royalties	470,513	423,247	387,189	400,229	407,912	397,464
76.0		Airport
77.0		Fire Protection Charges	29,186	28,920	20,255	20,229	17,619	17,835
78.0		Solid Waste	989,373	1,078,449	1,388,085	1,093,556	1,017,681	847,469
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries	113,450	142,830	160,970	114,685	138,710	133,875
81.0		Recreation Service Revenues	156,726	153,833	165,332	175,416	167,781	164,896
82.0		Library Service Revenues
83.0		Other Cultural and Rec Service Revenues
84.0		Mass Transit - City Operated	124,950	121,308	109,774	98,538	79,392	82,734
85.0		Other Sales and Services	4,153,903	3,357,044	3,494,085	3,160,072	924,534	837,472
86.0	UTILITY	Water and Sewer Charges	21,744,063	20,408,426	20,096,251	20,469,021	19,180,092	17,655,331
87.0	REVENUES	Electric Charges
88.0		Gas Charges
88.1		Storm Water Fees
89.0	MISC.	Investment Earnings - Bond Proceeds	68,909	166,225	225,903	298,071	138,641	17,140
90.0	REVENUES	Investment Earnings - All Other Funds	278,611	219,965	548,788	1,019,778	1,091,039	733,239
91.0		Special Assessments	1,812,429	691,281	162,254	734,584	1,923,229	8,583
92.0		Private Contributions and Donations	142,363	145,875	441,656	446,285	98,763	296,526
93.0		Sales of Materials and Fixed Assets	120,723	125,554	170,908	-58,514	250,552	450,264
94.0		Sale of Real Property	8,244					934
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution	29,002	89,430	15,750	5,625	3,375
98.0		Other Miscellaneous Revenues	3,955,595	2,756,046	3,025,083	1,845,139	1,025,637	995,398
99.0		Proceeds of Sale of Bonds and Notes		6,000,000		7,400,000	6,000,000
100.0		Proceeds of Capital Leases/Install Purchases	914,000		35,865,000	906,934	674,425	3,565,680
101.0		Other
102.0	NON-REV	School - Current Levy Collections
103.0	RECEIPTS	Prior Years' Levy Collections
104.0		Tax Collections for Other Units	130,179	129,988	121,238	127,556	113,861	109,000
105.0		Utilities Customer's Deposits
106.0		Deposits Other than Utility
107.0		Prepaid Taxes
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages	88,576	57,268	56,573	49,856	43,577	42,142
109B	GENERAL	Governing Body - Other Direct	95,978	105,692	79,051	87,120	89,580	79,772
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	1,230,680	896,285	808,064	777,003	757,994	681,303
110B		Administration - Other Direct	675,138	823,236	729,031	765,916	788,436	672,040
110C		Administration - Construction
110D		Administration - Purchase of P,P&E	26,205
111A		Elections - Salaries & Wages
111B		Elections - Other Direct		12,701		7,187		6,474
111C		Elections - Construction
111D		Elections - Purchase of P,P&E
112A		Finance - Salaries & Wages	2,118,891	1,467,950	1,450,286	1,466,232	1,379,996	1,249,597
112B		Finance - Other Direct	999,235	1,284,134	1,291,203	1,543,339	1,220,334	1,227,811
112C		Finance - Construction
112D		Finance - Purchase of P,P&E	446,434		16,514	120,402	256,763	161,353
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	393,419	298,666	283,141	269,434	460,166	219,430
115B		Public Buildings - Other Direct	803,262	2,787,550	633,961	531,845	307,031	513,541
115C		Public Buildings - Construction	239,747					8,066
115D		Public Buildings - Purchase of P,P&E	223,800	31,045	478,120	38,868		205,201
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	695,399	551,319	542,536	577,215	527,977	503,327
117B		Central Services - Other Direct	87,887	236,914	264,150	266,287	267,715	226,736
117C		Central Services - Construction
117D		Central Services - Purchase of P,P&E	68,166		5,180	35,676	14,165	43,160
118A		Gen. Govt. All Other - Salaries & Wages	194,193	149,915	133,533	67,245	52,939
118B		Gen. Govt. All Other - Other Direct	217,856	418,744	412,526	191,169	151,920	206,047
118C		Gen. Govt. All Other - Construction
118D		Gen. Govt. All Other - Purchase of P,P&E	115,401	29,866	28,533	33,529	123,587
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	5,683,237	4,323,734	4,248,235	4,052,338	3,782,834	3,866,967
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	1,187,542	2,316,136	2,149,238	2,321,573	2,113,296	1,964,918
119C		Police & Comm - Traffic Control - Construction					906,293	1,923,831
119D		Police & Comm - Traffic Control - Purchase of P,P&E	383,298	521,007	251,852	397,565	203,771	258,905
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	3,955,286	3,107,989	3,022,140	2,904,466	2,853,519	2,728,740
122B		Fire - Other Direct	826,127	1,630,614	1,632,582	1,554,062	1,401,777	1,738,298
122C		Fire - Construction					745,102	373,831
122D		Fire - Purchase of P,P&E	725,349	466,546	164,342	49,217	920,809	515,832
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	30,000
124C		Rescue Units - Construction
124D		Rescue Units - Purchase of P,P&E
125A		Animal Control - Salaries & Wages			41,120	39,785	40,310	36,521
125B		Animal Control - Other Direct			17,377	17,121	16,533	15,719
125C		Animal Control - Construction
125D		Animal Control - Purchase of P,P&E
126A		Pub. Safety All Other - Salaries & Wages
126B		Pub. Safety All Other - Other Direct
126C		Pub. Safety All Other - Construction
126D		Pub. Safety All Other - Purchase of P,P&E
127A	TRANSPOR	Traffic Engineering - Salaries & Wages	907,194	695,912	611,266	561,574	585,353	631,110
127B	TATION	Traffic Engineering - Other Direct	1,392,853	939,970	613,880	456,569	420,478	1,152,504
127C		Traffic Engineering - Construction			842,625
127D		Traffic Engineering - Purchase of P,P&E		85,468	55,852	23,408	41,548	73,093
128A		Streets and Highways - Salaries & Wages	1,353,289	1,049,948	824,278	961,090	985,833	896,821
128B		Streets and Highways - Other Direct	1,034,750	1,935,277	1,556,973	1,424,669	768,315	703,790
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E	122,697	408,385	267,484	1,121,986	360,545	128,134
129A		Street Cleaning - Salaries & Wages	11,357	150,855	576		192,813	204,892
129B		Street Cleaning - Other Direct		78,475	6,284		117,403	128,152
129C		Street Cleaning - Construction
129D		Street Cleaning - Purchase of P,P&E
130A		Powell Bill - Salaries & Wages	126,612		141,656			70,176
130B		Powell Bill - Other Direct	769,362		844,437	1,104,057	940,704	882,021
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	639,264	462,830	442,126	441,210	420,025	391,195
132B		Mass Transit - City - Other Direct	313,453	537,452	571,454	575,854	470,693	346,579
132C		Mass Transit - City - Construction
132D		Mass Transit - City - Purchase of P,P&E	125,833		769,319		8,000	34,366
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	572,508	394,439	375,918	360,867	367,420	354,925
136B	MENTAL	Solid Waste - Other Direct	978,748	1,136,693	1,617,814	1,537,749	1,312,559	1,080,853
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E				56,966	94,600	141,210
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	209,225	168,653	154,953	135,887	135,748	127,626
138B		Cemeteries - Other Direct	54,227	104,663	121,122	106,544	83,918	96,501
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	933,483	680,168	620,543	548,159	501,669	468,170
140B	& PHYSICAL	Planning & Zoning - Other Direct	573,679	1,081,824	787,916	842,573	694,054	859,728
140C	DEVELOP	Planning & Zoning - Construction
140D		Planning & Zoning - Purchase of P,P&E	72,656	44,813	74,858	77,406	209,500
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	8,455	6,221	1,762
142B		Community Development - Other Direct	650,667	412,308	341,222	536,044	813,516	851,895
142C		Community Development - Construction
142D		Community Development - Purchase of P,P&E				8,940
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	908,807
145B		Econ. Dev. All Other - Other Direct	1,083,508
145C		Econ. Dev. All Other - Construction	7,824,136
145D		Econ. Dev. All Other - Purchase of P,P&E	90,414
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	1,740,423	1,399,229	1,404,046	1,399,748	1,321,737	1,298,896
153B	RECREATION	Recreation & Parks - Other Direct	841,089	1,286,312	1,234,566	1,158,246	1,142,109	1,204,368
153C		Recreation & Parks - Construction			449,223	392,846
153D		Recreation & Parks - Purchase of P,P&E	127,407	129,366	60,228	80,779	126,407	98,118
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		339,909	92,443
157B		Cult. & Recr. All Other - Other Direct		276,261	113,263
157C		Cult. & Recr. All Other - Construction		14,957,343	4,594,565
157D		Cult. & Recr. All Other - Purchase of P,P&E			20,601
158A	UTILITY	Water & Sewer - Salaries & Wages	5,183,160	3,848,828	3,647,277	3,540,704	3,426,542	3,451,072
158B		Water & Sewer - Other Direct	9,960,333	10,226,041	10,881,662	9,618,806	6,880,906	6,354,214
158C		Water & Sewer - Construction	1,922,056	5,721,725	5,215,748	8,607,990	881,287	1,605,443
158D		Water & Sewer - Purchase of P,P&E	715,728	1,232,760	662,500	562,948	404,155	545,770
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	2,162,458	2,264,238	2,119,468	2,244,848	1,919,006	1,871,220
161D	SERVICE	Water & Sewer - Principal	4,166,579	3,610,265	3,574,798	3,352,816	3,300,924	3,223,118
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	1,181,291	438,500	1,980,793	341,312	370,668	263,132
166D		All Other - Principal	1,174,825	1,264,441	1,097,428	1,980,386	922,857	634,950
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement	138,394	109,807	95,049	84,882	87,058	108,259
170B		Separation Allowance - Other Employees				170,645
171B		Supplemental Retirement - Law Enforcement	174,713	178,981	178,987		164,395	160,622
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	Rowan-Salisbury Schools	Education - Horizons Unlimited	Horizons Unlimited	Rowan-Salisbury School System	Rowan-Salisbury School System	Rowan-Salisbury School System
176B		Other - Intergovt. Expenditures - Item #	118					118
176C		Other - Intergovt. Expenditures - Amount	42,342	42,342	42,342	42,342	42,342	42,342
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	16,200,163.	16,485,382.00	15,904,146.00	15,501,761.00	14,021,915.00	13,307,161.00
180.0		Current year's levy -- Motor vehicles (only)	1,270,136.	1,277,768.00	1,430,724.00	1,464,744.00	1,398,527.00	1,334,460.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	636,146.	886,275.00	504,672.00	309,733.00	292,837.00	242,457.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	165,518	201,573	184,027	193,396	173,748	159,882
183.0	DATA	Percentage of Taxes Collected - All Property %	95.41	93.88	96.03	97.03	96.97	97.25
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	96.07	94.62	96.83	98.00	97.91	98.18
185.0		Percentage of Taxes Collected - Motor Vehicles %	86.97	84.22	87.14	86.80	87.58	88.02
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	18,665,538	22,179,609	22,709,766	20,098,852	18,824,663	17,239,723
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	79,914,430	62,886,025	94,376,755	65,715,243	62,378,723	53,755,973
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds	17,689,392
194C	SUMMARY	Amount - Subtract Interfund Transfers In					4,258,384	2,892,005
194D		Amount - Net Revenues	62,225,038	62,886,025	94,376,755	65,715,243	58,120,339	50,863,968
		Calculated amount	62,225,038	62,886,025	94,376,755	65,715,243	58,120,339	50,863,968
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	89,163,227	79,218,013	67,848,593	62,625,300	54,199,895	52,846,832
195B		Amount - Subtract Pymts. to Refunded Debt Agent	17,364,146
195C		Amount - Subtract Interfund Transfers Out					4,258,384	2,892,005
195D		Amount - Net Expenditures	71,799,081	79,218,013	67,848,593	62,625,300	49,941,511	49,954,827
		Calculated amount	71,799,081	79,218,013	67,848,593	62,625,300	49,941,511	49,954,827
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water					232,990
401B	Water /	Number of residential accounts billed Sewer					43,500
402A	Sewer	Amount processed and/or purchased in units Water	2,555	3,800,000	3,760,460	2,737,500	2,701,000
402B	Operations	Amount processed and/or purchased in units Sewer	3,066	3,775,000	3,746,438	1,896,860	2,737,000
403A		Total amount billed in units - Water	2,390		3,384,414	2,451,515	2,269,180
403B		Total amount billed in units - Sewer	1,546		3,371,794	1,707,174	1,707,850
404A		Of the total in 403A above how many units were Residential W			2,914,554	1,339,951	820,660
404B		Of the total in 403B above how many units were Residential S					834,990
405A		Of the total in 403 above, how many units were Outside Muni W					1,130,110
405B		Of the total in 403 above, how many units were Outside Muni S					232,990
406A		Of the total in 405A above how many units were Residential W					232,990
406B		Of the total in 405B above how many units were Residential S					312,960
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	10,917,724		9,624,878	4,432,623	9,538,443
408A		Dollars related to 403A above	10,449,209		9,291,259	4,113,795	9,523,939
408B		Dollars related to 403B above			7,849,646	5,417,650	3,670,045
409A		Dollars related to 404A above			8,547,958	5,027,971	3,847,098
409B		Dollars related to 404B above					3,725,656
410A		Dollars related to 405A above					3,409,220
410B		Dollars related to 405B above					1,175,414
411A		Dollars related to 406A above					1,256,117
411B		Dollars related to 406B above					1,329,606
412A		Dollars related to 407A above
412B		Dollars related to 407B above		14,930	14,726	14,772
421A		Number of residential accounts billed - Water		13,880	13,693	13,760
421B		Number of residential accounts billed - Sewer		2,374	2,374	2,313
422A		Number of non-residential & bulk accounts billed - Water		960	960	940
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	John Sofley
951.0		Title	Assistant City Manager
952.0		Date	11/15/2011	11/22/2010	12/01/2009	10/31/2008	10/29/2007	10/20/2006
953.0		Contact	Mark Drye
954.0		Title	Senior Management Analyst
955.0		Phone	704-638-5308
956.0		Fax	704-638-8440
957.0		E-Mail:

Go to top of page Key Ratios and Operations Statistics of Water and Sewer Systems for
City of Salisbury

	2011	2010	2009	2008	2007	2006

Population	33,722	32,263	31,315	31,023	30,634	29,239
Population Group	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999	No Electric 10,000 to 49,999
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	14	292	255	292	284	281
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	85.66%	81.31%	86.77%	84.07%	79.92%	78.69%
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	14.34%	18.69%	13.23%	15.93%	20.08%	21.31%
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	14.45%	5.48%	1.60%	3.01%	1.90%	5.63%
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	21.57%	4.03%	4.70%	5.87%	4.30%	9.15%
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	373.77%	35.72%	15.82%	28.68%	27.81%	13.28%
State Weighted Average	643.66%	15.82%	-9.92%	18.20%	25.61%	24.40%

Key Ratios and Cash Flow

Quick Ratio	2.57	2.34	2.61	1.69	2.37	2.22
Group Weighted Average	3.70	3.16	3.26	3.27	3.32	3.27
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	1.3	58.9	55.9	54.3	57.3	47.9
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	-32.2	620.1	545.1	556.3	635.7	535.4
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$7,392,336	7,531,342	7,328,698	7,511,368	6,487,724	5,630,326

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.48	0.46	0.37	0.41	0.45	0.46
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	30	654	445	568	594	607
State Weighted Average	8	897	783	781	761	733

Capital Expenditures:	2011	2010	2009	2008	2007	2006
	$0	14,957,343	4,615,166	0	0	0

	2005	2004	2003	2002
	$4,218,335	7,010,261	21,190,332	11,188,720

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	46,600	NA
Estimated population of the areas served Sewer	0	0	0	0	43,500	NA

Number of Gallons of Water Processed (000) omitted	2,555	3,800,000	3,760,460	2,737,500	2,701,000	NA
Number of Gallons of Sewage Processed (000) omitted	3,066	3,775,000	3,746,438	1,896,860	2,737,000	NA

Number of Gallons of Water Billed (000) omitted	2,390	0	3,384,414	2,451,515	2,269,180	NA
Number of Gallons of Sewage Billed (000) omitted	1,546	0	3,371,794	1,707,174	1,707,850	NA

Ratio of Water Billed to Water Processed	0.93542	0.00000	0.90000	0.89553	0.84013	NA
Ratio of Sewage Billed to Sewage Processed	0.50424	0.00000	0.90000	0.90000	0.62399	NA

Total Revenue from Water Sales	10,917,724	0	9,624,878	4,432,623	9,538,443	NA
Total Revenue from Sewage Sales	10,449,209	0	9,291,259	4,113,795	9,523,939	NA

Water Revenue per 1000 gallons of Sales					204.68762	NA
Sewage Revenue per 1000 gallons of Sales					218.94113	NA

Group Average Sales per thousand Gallons Water	$0.01120	$37.70357	$43.89276	$8,202.96943	$14,778.61260	NA
Group Average Sales per thousand Gallons Sewage	$0.01028	$67.57647	$70.12682	$7,248.67586	$17,123.03994	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			2.69326	4.04317	4.47207	NA
Residential Sewage Sales per thousand Gallons			2.71287	5.34098	4.68319	NA

Water Sales per thousand Gallons outside Municipal Limits					4.46192	NA
Sewage Sales per thousand Gallons outside Municipal Limits					3.01672	NA

Total Water Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	0.00000	1,329,606.00000	NA
Total Sewage Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	0.00000	0.00000	NA

Financial Graphs and Comparisons

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

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Analysis of Available Fund Balance: General Fund

	2007	2008	2009	2010	2011
Unit's FBA %	11.59%	13.80%	14.36%	14.04%	0.00%
Group average FBA %	40.44%	43.40%	41.08%	44.27%	33.33%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	26.68%
State average FBA %	36.54%	36.35%	40.44%	37.47%	29.01%

Municipal Population Group: No Electric 10,000 to 49,999

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2007 2008 2009 2010 2011

Municipality 96.97% 97.03% 96.03% 93.88% 95.41%

Pop. Group 97.23% 97.39% 96.99% 96.95% 97.10%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

Municipal Population Group: No Electric 10,000 to 49,999

	2007	2008	2009	2010	2011
Municipality	96.97%	97.03%	96.03%	93.88%	95.41%
Pop. Group	97.23%	97.39%	96.99%	96.95%	97.10%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

Municipal Population Group: No Electric 10,000 to 49,999

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2007 2008 2009 2010 2011

Municipality 390 336 286 233 180

Pop. Group 243 247 221 220 232

Statewide 478 456 455 449 450

Municipal Population Group: 25,000 to 49,999

	2007	2008	2009	2010	2011
Municipality	390	336	286	233	180
Pop. Group	243	247	221	220	232
Statewide	478	456	455	449	450

Municipal Population Group: 25,000 to 49,999

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2007 2008 2009 2010 2011

Property Tax $488 532 534 523 506

Utility 656 762 753 737 768

Sales Tax 162 167 151 113 109

Sales & Services 61 63 73 66 62

Intergovernmental 144 168 191 175 168

Debt Proceeds 229 298 97 271 117

Other Miscellaneous 157 128 1,214 64 115

Total $1,897 2,118 3,013 1,949 1,845

	2007	2008	2009	2010	2011
Property Tax	$488	532	534	523	506
Utility	656	762	753	737	768
Sales Tax	162	167	151	113	109
Sales & Services	61	63	73	66	62
Intergovernmental	144	168	191	175	168
Debt Proceeds	229	298	97	271	117
Other Miscellaneous	157	128	1,214	64	115
Total	$1,897	2,118	3,013	1,949	1,845

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2011
2011

Category Revenue
Per Capita

Property Tax $17,077,890
$506

Water/Sewer 4,153,903
123

Electric 21,744,063
645

Other Utilities 0
0

Sales Tax 3,648,286
109

Sales & Services 2,085,018
62

Intergovernment 5,649,172
168

Debt Proceeds 3,955,595
117

Miscellaneous 3,889,241
115

Total $62,203,168
$1,845

Municipal Population Group: No Electric 10,000 to 49,999

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2011
2011

Category Expenditures
Per Capita

General Government $8,720,267
$257

Water/Sewer 0
0

Electric 17,781,277
527

Other Utilities 0
0

Debt Service 8,685,153
258

Transportation 6,796,664
202

Public Safety 13,103,946
389

Other 16,711,774
496

Total $71,799,081
$2,129

Municipal Population Group: No Electric 10,000 to 49,999

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $26,953,458
$799

Water/Sewer Capital 0
0

Electric Capital 2,637,784
78

Other Capital 10,591,543
314

Other Operating 31,616,296
938

Total $71,799,081
$2,129

Municipal Population Group: No Electric 10,000 to 49,999

Last Updated 2/7/2012 2:40:12 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$17,077,890	$506
Water/Sewer	4,153,903	123
Electric	21,744,063	645
Other Utilities	0	0
Sales Tax	3,648,286	109
Sales & Services	2,085,018	62
Intergovernment	5,649,172	168
Debt Proceeds	3,955,595	117
Miscellaneous	3,889,241	115
Total	$62,203,168	$1,845

Municipal Population Group: No Electric 10,000 to 49,999

North CarolinaDepartment of State TreasurerFinancial InformationCity of Salisbury

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
City of Salisbury