North Carolina
Department of State Treasurer
Financial Information
Town of Caswell Beach

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	576,227	643,905	473,602	447,416	426,619
		Utility	-	275,564	277,620	280,520	260,812	239,748
		Sales Tax	-	79,150	97,950	116,716	119,606	111,341
		Sales & Services	-	-	3,175	-	-	-
		Intergovernmental	-	1,203,982	69,602	72,723	74,091	78,236
		Debt Proceeds	-	33,716	22,165	34,014	14,783	-
		Other Miscellaneous	-	282,258	375,479	356,825	370,075	324,572
		Total	$0	2,450,897	1,489,896	1,334,400	1,286,783	1,180,516

	Expenditures by Function
		Utility	$0	199,456	382,758	166,421	304,233	185,281
		Debt Service	-	18,642	9,392	-	-	-
		Transportation	-	-	-	-	2,291	-
		General Government	-	443,145	387,213	394,664	370,336	343,240
		Public Safety	-	312,614	336,240	353,629	276,253	272,142
		Other	-	144,962	299,939	153,632	106,853	123,346
		Total	$0	1,118,819	1,415,542	1,068,346	1,059,966	924,009

	Expenditures by Object
		Salaries & Wages	$0	406,642	562,636	532,128	489,986	329,284
		Capital Outlay	-	14,729	243,962	74,570	61,183	70,647
		Other Operating + Debt Service	-	697,448	608,944	461,648	508,797	524,078
		Total	$0	1,118,819	1,415,542	1,068,346	1,059,966	924,009


	Per Capita Revenues by Source
		Property Tax	$0	1,128	1,296	970	936	925
		Utility	-	539	559	575	546	520
		Sales Tax	-	155	197	239	250	242
		Sales & Services	-	-	6	-	-	-
		Intergovernmental	-	2,356	140	149	155	170
		Debt Proceeds	-	66	45	70	31	-
		Other Miscellaneous	-	552	755	731	774	704
		Total	$0	4,796	2,998	2,734	2,692	2,561

	Per Capita Expenditures by Function
		Utility	$0	390	770	341	636	402
		Debt Service	-	36	19	-	-	-
		Transportation	-	-	-	-	5	-
		General Government	-	867	779	808	775	744
		Public Safety	-	612	677	725	578	590
		Other	-	284	603	315	224	268
		Total	$0	2,189	2,848	2,189	2,218	2,004

	Per Capita Expenditures by Object
		Salaries & Wages	$0	796	1,132	1,090	1,025	714
		Capital Outlay	-	29	491	153	128	153
		Other Operating	-	1,364	1,225	946	1,065	1,137
		Total	$0	2,189	2,848	2,189	2,218	2,004

	Population Group		No Electric 499 and Below	No Electric 500 to 999	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
		Number of Municipalites in Group	118	99	116	117	117	119
		Average Population In Group	264	727	261	260	259	260
		Town of Caswell Beach Population	401	511	497	488	478	461
	Group Average Per Capita Revenues by Source
		Property Tax	888	411	450	506	464	472
		Utility	861	425	279	369	343	397
		Sales Tax	167	135	146	163	157	148
		Sales & Services	100	67	57	81	75	65
		Intergovernmental	465	320	569	536	462	330
		Debt Proceeds	46	35	29	35	23	242
		Other Miscellaneous	1,415	146	159	241	246	254
		Total	3,942	1,539	1,689	1,931	1,770	1,908

	Group Average Per Capita Expenditures by Function
		Utility	454	441	642	851	468	528
		Debt Service	318	105	71	134	82	175
		Transportation	154	135	114	204	145	154
		General Government	465	258	327	311	293	305
		Public Safety	432	283	234	254	212	239
		Other	737	279	258	348	482	291
		Total	2,560	1,501	1,646	2,102	1,682	1,692

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	592	425	348	400	361	369
		Capital Outlay	383	241	627	816	449	501
		Other Operating	1,585	835	671	886	872	822
		Total	2,560	1,501	1,646	2,102	1,682	1,692


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$837,993	795,829	872,437	771,493	743,068	708,909
	General Fund expenditures		1,026,123	843,228	976,200	856,157	794,178	691,044
	Operating transfers in		168,025	-	109,100	159,500	148,216	-
	Operating transfers out		-	23,922	91,015	65,500	218,647	147,612
	Capital leases and installment purchase proceeds		23,302	-	26,490	-	-	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		3,197	(71,321)	(59,188)	9,336	(121,541)	(129,747)

	Fund balance available (FBA):
		In dollars	$0	604,330	693,863	738,632	712,466	824,750
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	69.69	66.67	80.14	70.34	98.34
		Group weighted average FBA %	119.64	100.58	124.89	116.82	119.65	123.14
		State weighted average Non-Electric Group	26.68	38.71	37.89	36.66	37.39	37.38
		State weighted average FBA %	29.01	37.47	37.03	36.35	36.54	36.96


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$303,601	665,570	353,721	282,466	250,348	156,804
		Quick ratio	4.11	5.76	23.26	18.87	15.54	11.12
		Net income	2,705,434	1,357,080	61,765	32,629	84,556	42,063
		Cashflow from operations	8,711	236,473	109,383	138,223	104,506	57,878
		Depreciation & Amortization Expense	12,189	10,675	9,489	9,489	8,990	8,793



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

		Population at July 1st of the Previous Year	401	511	497	488	478	461
		Population Group	No Electric 499 and Below	No Electric 500 to 999	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
		Cash &Investments	$0	$2,944,381	$2,596,022	$2,548,023	$2,379,292	$2,111,348
		Investment Earnings	0	45,556	78,130	118,353	92,350	81,348
		Tax Rate Equivalent	0.0000	0.0105	0.0181	0.0275	0.0454	0.0408
		Tax Rate Equivalent Group weighted average	0.0020	0.0051	0.0140	0.0403	0.0513	0.0318
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2007	2007	2007	2007	2003	2003
		January 1, Prior Year Assessed Valuation	$431,929,706	433,648,026	431,939,615	430,501,166	203,275,444	199,192,823
		Tax Rate	0.1300	0.1300	0.1500	0.1100	0.2200	0.2100
		Tax Rate Group weighted average	0.2606	0.1922	0.2821	0.2676	0.3651	0.3049
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	97.27	113.59	98.07	99.29	62.50	80.00
		Assessment -to-Sales Ratio Group weighted average	101.92	101.44	86.15	87.73	75.64	81.67
		Assessment -to-Sales Ratio Statewide	101.47	98.27	90.81	88.53	88.41	92.28
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$444,052,335	381,766,023	440,440,109	433,579,581	325,240,710	248,991,029
		EffectiveTax Rate	0.1265	0.1477	0.1471	0.1092	0.1375	0.1680
		Group weighted average Effective Tax Rate	0.2656	0.1950	0.2430	0.2348	0.2762	0.2490
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	0.0000	99.6200	98.8500	98.9100	99.6100	99.7400
		Percent Collected Group weighted average	97.49	95.20	95.87	96.32	97.25	97.71
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	0.00	99.67	98.89	98.97	99.78	99.88
		Percent Collected Excluding Motor Vehicles Group weighted average	97.80	96.47	96.70	97.12	97.74	98.29
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.35	98.23	98.30	98.65	98.59	98.61
		Percent Collected Motor Vehicles Only	0.00	95.82	95.59	95.23	93.01	94.37
		Percent Collected Motor Vehicles Only Group weighted average	82.90	81.89	82.99	84.77	83.59	84.25
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	0	8,621	13,930	13,311	12,436	11,372
		Tax Rate Equivalent	0.0000	0.0020	0.0032	0.0031	0.0061	0.0057
		Dominant County: Brunswick
	Debt Information
		Population Group	Under 500	500 to 999	Under 500	Under 500	Under 500	Under 500
		Ratings:
		Fitch
		Moody's
		S & P

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$0	0	0	0	0	0
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	0	0	0	0	0	0
		Per Capita	$0	0	0	0	0	0
		Total Per Capita for the Population Group	479	193	161	155	201	217
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1881%	0.0895%	0.0782%	0.0794%	0.1282%	0.1208%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4280%	0.4134%	0.3909%	0.4132%	0.4706%	0.5275%
		Total Authorized but not Issued General Obligation Debt

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$0	0	0	0	0	0
		--General Government	0	0	0	0	0	0
		Total*	$0	0	0	0	0	0
		* The total only includes the contracts that require Local Government Commission approval.
		Revenue Bond Debt	$0	0	0	0	0	0


Annual Financial Information Report Detail Go to top of page
Line	Section	Description	2011	2010	2009	2008	2007	2006
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		401	511	497	488	478	461

1.5A	FISCAL	Governmental Activities Assets		7,078,908	7,142,552	7,202,377	6,794,091	6,614,445
1.5B	SUMMARY	Governmental Activities Liabilities		95,461	73,774	100,638	119,053	101,524
3.5A		Business Type Activities Assets		2,730,977	649,097	587,253	556,035	469,747
3.5B		Business Type Activities Liabilties		139,786	15,887	15,808	17,219	15,487
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy		561,927	639,336	471,880	446,489	418,338
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections		10,571	3,079	893	489	6,582
13.0		Penalties and Interest		3,729	1,490	829	438	1,699
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax
16.0		1% Local Government Option Sales Tax		37,499	40,461	46,593	49,738	48,107
17.0		1/2% Local Government Option Sales Tax (40)		20,909	22,400	24,329	24,195	21,359
18.0		1/2% Local Government Option Sales Tax (42)		18,334	22,120	24,068	23,920	21,126
18.5		1/2% Local Government Option Sales Tax (44)		2,408	12,969	21,726	21,753	20,749
19.0		Privilege Licenses			5,228	5,408	5,908	5,030
19.2		Privilege -- All other privileges and pemits		4,788
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses			982	766	6,271	5,890
23.0		Local Occupancy Tax		209,761	242,756	204,546	231,659	203,212
24.0		Prepared Food Tax
25.0		911 Charges
26.0		Gross Short Term lease and Rental Tax
27.0	FEDERAL	Payments In Lieu of Taxes - Federal
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General Government
30.0		Public Safety
31.0		Transportation - Streets
32.0		Transportation - All Other
33.0		Environmental Protection
34.0		Econ. & Phys. Dev. - Housing/Comm. Dev.
35.0		Econ. & Phys. Dev. - All Other		1,125,158
36.0		Human Services: Health, Mental Hlt & Hosp
37.0		Human Services: All Other
38.0		Culture & Recreation
39.0	STATE	Payments In Lieu of Taxes - State
40.0	INTERGOV	Unauthorized Substance Tax
41.0	REVENUES	Transitional Hold Harmless		17,253	6,381
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		50,876	49,864	46,809	41,586	36,421
45.0		Beer and Wine Tax		709	2,192	2,202	2,083	1,957
46.0		Powell Bill		9,986	11,165	12,312	10,720	10,567
50.0		Court Fees - Facilities and Arrest Fees
51.0		General Government				11,400
52.0		Public Safety						300
53.0		Transportation - Streets
54.0		Transportation - All Other
55.0		Environmental Protection
56.0		Econ. & Phys. Dev. - Housing/Community Dev
57.0		Econ. & Phys. Dev. - All Other					19,702	28,991
58.0		Human Services -Health, Mental Health, Hosp
59.0		Human Services - All Other
60.0		Culture and Recreation
61.0	LOCAL	Payments in Lieu of Taxes - Local
62.0	INTERGOV	General Government
63.0	REVENUES	Public Safety
64.0		Transportation - Streets
65.0		Transportation - All Other
66.0		Environmental Protection
67.0		Economic and Physical Development
68.0		Human Services - Health, Mental Hlt & Hosp
69.0		Human Services - All Other
70.0		Culture and Recreation
71.0	PERMITS	Building Permits			21,893	27,752
72.0	& FEES	Inspection Fees		22,153			33,887	29,092
72.1		Amusements licensing and permit taxes
73.0		Other Permits
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries
81.0		Recreation Service Revenues			3,175
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		480
86.0	UTILITY	Water and Sewer Charges		275,084	277,620	280,520	260,812	239,748
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		45,556	78,130	118,353	92,350	81,348
91.0		Special Assessments
92.0		Private Contributions and Donations
93.0		Sales of Materials and Fixed Assets
94.0		Sale of Real Property
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution
98.0		Other Miscellaneous Revenues		33,716	22,165	34,014	14,783
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases			26,490
101.0		Other						18,390
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
106.0		Deposits Other than Utility
107.0		Prepaid Taxes
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages			11,424	5,676	5,676	5,400
109B	GENERAL	Governing Body - Other Direct		36,826	17,099	22,682	8,979	15,820
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages		186,902	241,056	234,638	220,512	116,432
110B		Administration - Other Direct		144,653	61,010	63,904	71,098	124,641
110C		Administration - Construction
110D		Administration - Purchase of P,P&E
111A		Elections - Salaries & Wages
111B		Elections - Other Direct						858
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		16,071	27,487	25,818	34,089	34,505
115B		Public Buildings - Other Direct		58,693	29,137	31,946	29,982	45,584
115C		Public Buildings - Construction
115D		Public Buildings - Purchase of P,P&E				10,000
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		182,413	245,134	230,908	205,607	148,313
119B	SAFETY	Police & Comm - Traffic Control - Other Direct		100,490	30,776	38,552	41,406	85,604
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E			28,117	26,600
120A		Emergency Communications - Salaries & Wages
120B		Emergency Communications - Other Direct
120C		Emergency Communications - Construction
120D		Emergency Communications - Purchase of P,P&E
120B		Emergency Telephone Service Fund (ETSF) Expenditures - Operating
120C		ETSF Expenditures - Capital Construction
120D		ETSF Expenditures - Capital Purchases
121A		Emergency Mgmt - Salaries & Wages
121B		Emergency Mgmt - Other Direct
121C		Emergency Mgmt - Construction
121D		Emergency Mgmt - Purchase of P,P&E
122A		Fire - Salaries & Wages
122B		Fire - Other Direct
122C		Fire - Construction
122D		Fire - Purchase of P,P&E
123A		Inspectors - Salaries & Wages			10,000	9,900	7,490	24,634
123B		Inspectors - Other Direct		21,249	14,354	37,627	12,980	7,197
123C		Inspectors - Construction
123D		Inspectors - Purchase of P,P&E
124A		Rescue Units - Salaries & Wages
124B		Rescue Units - Other Direct
124C		Rescue Units - Construction
124D		Rescue Units - Purchase of P,P&E
125A		Animal Control - Salaries & Wages
125B		Animal Control - Other Direct
125C		Animal Control - Construction
125D		Animal Control - Purchase of P,P&E
126A		Pub. Safety All Other - Salaries & Wages
126B		Pub. Safety All Other - Other Direct
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
128B		Streets and Highways - Other Direct
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E
129A		Street Cleaning - Salaries & Wages
129B		Street Cleaning - Other Direct
129C		Street Cleaning - Construction
129D		Street Cleaning - Purchase of P,P&E
130A		Powell Bill - Salaries & Wages
130B		Powell Bill - Other Direct					2,291
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E
131A		Parking Facilities - Salaries & Wages
131B		Parking Facilities - Other Direct
131C		Parking Facilities - Construction
131D		Parking Facilities - Purchase of P,P&E
132A		Mass Transit - City - Salaries & Wages
132B		Mass Transit - City - Other Direct
132C		Mass Transit - City - Construction
132D		Mass Transit - City - Purchase of P,P&E
133B		Mass Transit - Private - Other Direct
134A		Airport - Salaries & Wages
134B		Airport - Other Direct
134C		Airport - Construction
134D		Airport - Purchase of P,P&E
135A		Transpor. All Other - Salaries & Wages
135B		Transpor. All Other - Other Direct
135C		Transpor. All Other - Construction
135D		Transpor. All Other - Purchase of P,P&E
136A	ENVIRON	Solid Waste - Salaries & Wages
136B	MENTAL	Solid Waste - Other Direct		26,039	25,906	26,815	26,748	32,748
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E
137A		Drainage & Watershed - Salaries & Wages
137B		Drainage & Watershed - Other Direct		96,140	198,514
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						12,000
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		13,026	14,308	12,096	27,278
141C		Economic Development - Construction
141D		Economic Development - Purchase of P,P&E				16,689
142A		Community Development - Salaries & Wages
142B		Community Development - Other Direct
142C		Community Development - Construction
142D		Community Development - Purchase of P,P&E
143A		Housing & Urban Renewal - Salaries & Wages
143B		Housing & Urban Renewal - Other Direct
143C		Housing & Urban Renewal - Construction
143D		Housing & Urban Renewal - Purchase of P,P&E
144A		Special Empl Programs - Salaries & Wages
144B		Special Empl Programs - Other Direct
144C		Special Empl Programs - Construction
144D		Special Empl Programs - Purchase of P,P&E
145A		Econ. Dev. All Other - Salaries & Wages
145B		Econ. Dev. All Other - Other Direct				27,015		40,267
145C		Econ. Dev. All Other - Construction						36,008
145D		Econ. Dev. All Other - Purchase of P,P&E				21,281
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		2,028	61,211	49,736	52,827
153C		Recreation & Parks - Construction
153D		Recreation & Parks - Purchase of P,P&E		7,729
154A		Coliseum - Salaries & Wages
154B		Coliseum - Other Direct
154C		Coliseum - Construction
154D		Coliseum - Purchase of P,P&E
155A		Museums - Salaries & Wages
155B		Museums - Other Direct
155C		Museums - Construction
155D		Museums - Purchase of P,P&E
156A		Libraries - Salaries & Wages
156B		Libraries - Other Direct
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E
157A		Cult. & Recr. All Other - Salaries & Wages
157B		Cult. & Recr. All Other - Other Direct						2,323
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages		21,256	27,535	25,188	16,612
158B		Water & Sewer - Other Direct		151,195	139,378	141,233	135,166	150,642
158C		Water & Sewer - Construction			215,845		61,183	34,639
158D		Water & Sewer - Purchase of P,P&E		7,000
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		20,005			91,272
161.1C		Storm Water - Construction
161.1D		Storm Water - Purchase of P,P&E
161B	DEBT	Water & Sewer - Interest & Fees
161D	SERVICE	Water & Sewer - Principal
162B		Electric - Interest & Fees
162D		Electric - Principal
163B		Gas - Interest & Fees
163D		Gas - Principal
164B		School - Interest & Fees
164D		School - Principal
165B		Hospital - Interest & Fees
165D		Hospital - Principal
166B		All Other - Interest & Fees		1,544
166D		All Other - Principal		17,098	9,392
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		8,462	7,859	10,042	8,770	6,394
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	.	557,279.00	639,926.00	468,608.00	436,775.00	408,549.00
180.0		Current year's levy -- Motor vehicles (only)	.	6,776.00	6,821.00	8,494.00	11,476.00	10,887.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	.	1,845.00	7,109.00	4,817.00	960.00	485.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles		283	301	405	802	613
183.0	DATA	Percentage of Taxes Collected - All Property %	0.00	99.62	98.85	98.91	99.61	99.74
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	0.00	99.67	98.89	98.97	99.78	99.88
185.0		Percentage of Taxes Collected - Motor Vehicles %	0.00	95.82	95.59	95.23	93.01	94.37
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		2,944,381	2,596,022	2,548,023	2,379,292	2,111,348
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		2,779,035	1,489,896	1,428,400	1,286,783	1,239,906
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In		328,138		94,000		41,000
194D		Amount - Net Revenues		2,450,897	1,489,896	1,334,400	1,286,783	1,198,906
		Calculated amount		2,450,897	1,489,896	1,334,400	1,286,783	1,198,906
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures		1,446,957	1,415,542	1,162,346	1,059,966	965,009
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out		328,138		94,000		41,000
195D		Amount - Net Expenditures		1,118,819	1,415,542	1,068,346	1,059,966	924,009
		Calculated amount		1,118,819	1,415,542	1,068,346	1,059,966	924,009
		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		42,417,000	44	45,091	50,493
402B	Operations	Amount processed and/or purchased in units Sewer
403A		Total amount billed in units - Water		41,959,000	42	43,688	46,967
403B		Total amount billed in units - Sewer
404A		Of the total in 403A above how many units were Residential W		34,822,000	42	34,040	36,012
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		269,243	271,405	251,988	251,012
408A		Dollars related to 403A above
408B		Dollars related to 403B above		221,744	271,405	203,184	204,857
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		610	608	731
421A		Number of residential accounts billed - Water
421B		Number of residential accounts billed - Sewer		7	9	9
422A		Number of non-residential & bulk accounts billed - Water
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	JUDY WILLIAMSON
951.0		Title	FINANCE OFFICER
952.0		Date
953.0		Contact	ALAN THOMPSON
954.0		Title	CPA
955.0		Phone	910-642-2109
956.0		Fax	910-642-5958
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	401	511	497	488	478	461
Population Group	No Electric 499 and Below	No Electric 500 to 999	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
Total Operating Revenues	$0	0	0	0	0	0
Total Operating Revenues Per Capita	$0	0	0	0	0	0
Group Weighted Average Revenues Per Capita	48	275	269	257	249	393
State Weighted Average Revenues Per Capita	7	272	252	255	255	249

% to Total Operating Revenues
Operating Expenses	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	131.88%	108.37%	115.69%	122.36%	121.19%	98.70%
State Weighted Average	91.62%	83.21%	87.12%	84.06%	80.00%	79.32%

Operating Margin	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	-31.88%	-8.37%	-15.69%	-22.36%	-21.19%	1.30%
State Weighted Average	8.38%	16.79%	12.88%	15.94%	20.00%	20.68%

Operating Transfers In	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	19.34%	1.06%	5.24%	4.08%	4.88%	3.52%
State Weighted Average	27.09%	1.59%	1.20%	1.28%	1.10%	1.57%

Operating Transfers Out	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	0.62%	0.62%	2.45%	0.25%	2.36%	1.71%
State Weighted Average	52.67%	1.55%	2.65%	3.15%	1.86%	2.84%

Net Income before capital contributions	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	368.53%	28.10%	67.24%	-15.32%	123.72%	65.04%
State Weighted Average	643.66%	15.82%	-9.92%	18.20%	25.61%	24.40%

Key Ratios and Cash Flow

Quick Ratio	4.11	5.76	23.26	18.87	15.54	11.12
Group Weighted Average	3.97	3.46	2.91	2.96	2.94	2.93
State Weighted Average	4.02	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	N/A	N/A	N/A	N/A	N/A
Group Weighted Average	7.3	62.5	52.0	51.2	94.9	57.3
State Weighted Average	1.2	57.9	58.5	56.7	61.6	59.8

Days Cash on Hand	0.0	0.0	0.0	0.0	0.0	0.0
Group Weighted Average	-68.1	602.4	644.3	551.0	477.8	463.6
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$8,711	236,473	109,383	138,223	104,506	57,878

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.09	0.12	0.06	0.07	0.08	0.11
State Weighted Average	0.22	0.59	0.54	0.54	0.55	0.55

Debt per Capita	0	0	0	0	0	0
Group Weighted Average	60	273	249	235	243	395
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
	$122,933	3,919	13,301	110,640

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	2,500	NA
Estimated population of the areas served Sewer	0	0	0	0	0	NA

Number of Gallons of Water Processed (000) omitted	0	42,417,000	44	45,091	50,493	NA
Number of Gallons of Sewage Processed (000) omitted	0	0	0	0	0	NA

Number of Gallons of Water Billed (000) omitted	0	41,959,000	42	43,688	46,967	NA
Number of Gallons of Sewage Billed (000) omitted	0	0	0	0	0	NA

Ratio of Water Billed to Water Processed		0.98920	0.95455	0.96889	0.93017	NA
Ratio of Sewage Billed to Sewage Processed						NA

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

Water Revenue per 1000 gallons of Sales					0.00000	NA
Sewage Revenue per 1000 gallons of Sales						NA

Group Average Sales per thousand Gallons Water	$0.00008	$25.16691	$19.73896	$3,526.31757	$3,934.54117	NA
Group Average Sales per thousand Gallons Sewage	$0.00012	$48.57325	$26.02486	$3,520.56518	$4,077.93505	NA

State Average Sales per thousand Gallons Water	$0.00381	$25.16691	$28.47236	$12,972.02948	$5,350.70834	NA
State Average Sales per thousand Gallons Sewage	$0.00272	$48.57325	$47.83284	$11,816.81710	$3,994.76021	NA

Residential Water Sales per thousand Gallons	$0.00000	0.00637	6,462.02381	5.96898	5.68858	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 %	70.34%	80.14%	66.67%	69.69%	0.00%
Group average FBA %	119.65%	116.82%	124.89%	100.58%	119.64%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	26.68%
State average FBA %	36.54%	36.35%	119.65%	37.47%	29.01%

Municipal Population Group: No Electric 500 to 999

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2006 2007 2008 2009 2010

Municipality 99.74% 99.61% 98.91% 98.85% 99.62%

Pop. Group 97.71% 97.25% 96.32% 95.87% 95.20%

Statewide 97.55% 97.58% 97.56% 97.34% 97.36%

Municipal Population Group: No Electric 500 to 999

	2006	2007	2008	2009	2010
Municipality	99.74%	99.61%	98.91%	98.85%	99.62%
Pop. Group	97.71%	97.25%	96.32%	95.87%	95.20%
Statewide	97.55%	97.58%	97.56%	97.34%	97.36%

Municipal Population Group: No Electric 500 to 999

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2007 2008 2009 2010 2011

Municipality 0 0 0 0 0

Pop. Group 201 155 161 193 479

Statewide 478 456 455 449 450

Municipal Population Group: 500 to 999

	2007	2008	2009	2010	2011
Municipality	0	0	0	0	0
Pop. Group	201	155	161	193	479
Statewide	478	456	455	449	450

Municipal Population Group: 500 to 999

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2006 2007 2008 2009 2010

Property Tax $925 936 970 1,296 1,128

Utility 520 546 575 559 539

Sales Tax 242 250 239 197 155

Sales & Services 0 0 0 6 0

Intergovernmental 170 155 149 140 2,356

Debt Proceeds 0 31 70 45 66

Other Miscellaneous 704 774 731 755 552

Total $2,561 2,692 2,734 2,998 4,796

	2006	2007	2008	2009	2010
Property Tax	$925	936	970	1,296	1,128
Utility	520	546	575	559	539
Sales Tax	242	250	239	197	155
Sales & Services	0	0	0	6	0
Intergovernmental	170	155	149	140	2,356
Debt Proceeds	0	31	70	45	66
Other Miscellaneous	704	774	731	755	552
Total	$2,561	2,692	2,734	2,998	4,796

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2010
2010

Category Revenue
Per Capita

Property Tax $576,227
$1,128

Water/Sewer 480
1

Electric 275,084
538

Other Utilities 0
0

Sales Tax 79,150
155

Sales & Services 0
0

Intergovernment 1,203,982
2,356

Debt Proceeds 33,716
66

Miscellaneous 282,258
552

Total $2,450,897
$4,796

Municipal Population Group: No Electric 500 to 999

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2010
2010

Category Expenditures
Per Capita

General Government $443,145
$867

Water/Sewer 0
0

Electric 179,451
351

Other Utilities 20,005
39

Debt Service 18,642
36

Transportation 0
0

Public Safety 312,614
612

Other 144,962
284

Total $1,118,819
$2,189

Municipal Population Group: No Electric 500 to 999

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2010
2010

Category Expenditures
Per Capita

Salaries & Wages $406,642
$796

Water/Sewer Capital 0
0

Electric Capital 7,000
14

Other Capital 7,729
15

Other Operating 697,448
1,364

Total $1,118,819
$2,189

Municipal Population Group: No Electric 500 to 999

Last Updated 2/5/2012 2:37:56 PM



	2010	2010
Category	Revenue	Per Capita
Property Tax	$576,227	$1,128
Water/Sewer	480	1
Electric	275,084	538
Other Utilities	0	0
Sales Tax	79,150	155
Sales & Services	0	0
Intergovernment	1,203,982	2,356
Debt Proceeds	33,716	66
Miscellaneous	282,258	552
Total	$2,450,897	$4,796

Municipal Population Group: No Electric 500 to 999

North CarolinaDepartment of State TreasurerFinancial InformationTown of Caswell Beach

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Caswell Beach