North Carolina
Department of State Treasurer
Financial Information
Village of Walnut Creek



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

Go to North Carolina County and Municipal Financial Information Home Page
Go to Wayne County Map Page



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
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201120102009200820072006

Revenues by Source







Property Tax$600,234 567,573 554,066 554,327 531,708 539,924


Utility 294,729 266,731 240,303 273,528 271,557 275,341


Sales Tax 179,731 175,623 212,198 260,912 266,145 271,870


Sales & Services 7,025 7,340 8,450 6,220 6,450 5,200


Intergovernmental 137,262 103,948 88,979 66,513 80,508 64,934


Debt Proceeds 649,340 3,640 4,153 114,400 2,658 2,322


Other Miscellaneous 2,380 6,183 12,127 41,312 47,394 24,114


Total$1,870,701 1,131,038 1,120,276 1,317,212 1,206,420 1,183,705










Expenditures by Function







Utility$250,389 113,117 117,278 201,330 107,045 92,053


Debt Service 554,220 200,182 205,071 234,835 237,832 157,473


Transportation 173,609 80,843 66,917 318,842 54,209 54,831


General Government 342,920 332,636 345,172 334,886 1,155,123 380,061


Public Safety 180,688 177,341 188,267 175,601 177,349 137,993


Other 88,779 100,327 116,622 120,495 139,748 138,577


Total$1,590,605 1,004,446 1,039,327 1,385,989 1,871,306 960,988










Expenditures by Object







Salaries & Wages$302,251 305,376 305,364 298,995 277,354 267,912


Capital Outlay 170,807 - 9,230 108,711 856,333 36,319


Other Operating + Debt Service 1,117,547 699,070 724,733 978,283 737,619 656,757


Total$1,590,605 1,004,446 1,039,327 1,385,989 1,871,306 960,988



















Per Capita Revenues by Source







Property Tax$717 617 608 614 593 604


Utility 352 290 263 303 303 308


Sales Tax 215 190 232 288 296 303


Sales & Services 8 8 9 7 7 6


Intergovernmental 164 113 98 74 90 73


Debt Proceeds 776 4 5 127 3 3


Other Miscellaneous 3 7 13 46 53 27


Total$2,235 1,229 1,228 1,459 1,345 1,324










Per Capita Expenditures by Function







Utility$299 123 129 223 119 103


Debt Service 662 218 225 260 265 176


Transportation 207 88 73 353 60 61


General Government 410 361 379 372 1,288 426


Public Safety 216 193 206 194 198 154


Other 106 109 128 133 156 155


Total$1,900 1,092 1,140 1,535 2,086 1,075










Per Capita Expenditures by Object







Salaries & Wages$361 332 335 331 309 300


Capital Outlay 204 - 10 120 955 41


Other Operating 1,335 760 795 1,084 822 734


Total$1,900 1,092 1,140 1,535 2,086 1,075










Population GroupNo Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999


Number of Municipalites in Group 92 99 94 96 96 95


Average Population In Group 717 727 726 729 726 727


Village of Walnut Creek Population 837 920 912 903 897 894

Group Average Per Capita Revenues by Source







Property Tax 433 411400400335298


Utility 690 425444423366312


Sales Tax 141 135165190167155


Sales & Services 112 6758555147


Intergovernmental 283 320399298361357


Debt Proceeds 129 3590962945


Other Miscellaneous 201 146180178232165


Total 1,989 1,5391,7361,6401,5411,379










Group Average Per Capita Expenditures by Function







Utility 843 441428437404484


Debt Service 167 105110978371


Transportation 144 135122148153117


General Government 264 258309321313224


Public Safety 338 283301294250241


Other 233 279382291279292


Total 1,989 1,5011,6521,5881,4821,429










Group Average Per Capita Expenditures by Object







Salaries & Wages 522 425419406352309


Capital Outlay 418 241302298334370


Other Operating 1,049 835931884796750


Total 1,989 1,5011,6521,5881,4821,429


















General Fund
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201120102009200820072006

General Fund revenues$961,992 864,145 875,800 1,036,791 916,553 903,180

General Fund expenditures 1,233,568 782,788 811,614 1,072,330 764,439 680,643

Operating transfers in - - - - - -

Operating transfers out - - 450,175 2,747 127,136 6,843

Capital leases and installment purchase proceeds - - - - - -

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses (271,576) 81,357 (385,989) (38,286) 24,978 215,694










Fund balance available (FBA):







In dollars$0 926,638 839,490 734,464 783,295 742,458


FBA as a % of GF Net Expenditures:







Unit's FBA %0.00118.3866.5368.3287.86108.00


Group weighted average FBA %91.95100.58103.2188.65100.61101.57


State weighted average Non-Electric Group38.2138.7137.8936.6637.3937.38


State weighted average FBA %38.2137.4737.0336.3536.5436.96

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$795,178 292,168 246,294 (221,065) (190,576) (221,961)


Quick ratio5.72 4.61 4.05 0.60 0.65 0.62


Net income88,482 24,544 456,877 51,493 44,713 98,846


Cashflow from operations262,857 128,232 137,576 186,126 180,646 190,738


Depreciation & Amortization Expense99,034 99,576 97,956 99,691 99,690 24,637


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year837920912903897894


Population GroupNo Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999


Cash &Investments$1,539,011 $1,221,720 $1,127,590 $1,009,836 $1,080,568 $1,048,248


Investment Earnings772 5,065 10,304 19,415 41,674 15,311


Tax Rate Equivalent0.00050.00330.00700.01290.02790.0103


Tax Rate Equivalent Group weighted average0.00320.00510.01850.02450.03750.0327


Tax Rate Equivalent Statewide weighted average0.01560.02470.01330.05240.09200.0573


Latest year of Revaluation 200320032003200320032003


January 1, Prior Year Assessed Valuation$153,676,817 155,352,732 147,973,888 150,915,044 149,607,072 148,987,073


Tax Rate0.38000.36000.36000.36000.36000.3600


Tax Rate Group weighted average0.20370.19220.19100.19360.23100.2737


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio99.4782.6782.8187.9590.8394.52


Assessment -to-Sales Ratio Group weighted average98.51101.4487.4787.7577.6788.06


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$154,495,644 187,919,115 178,690,844 171,591,864 164,711,078 157,624,919


EffectiveTax Rate0.37800.29760.29810.31660.32700.3403


Group weighted average Effective Tax Rate0.20060.19500.16700.16990.17940.2410


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected99.150099.110098.890098.700097.990099.3900


Percent Collected Group weighted average96.4095.2095.5996.1696.0295.56


Percent Collected Statewide97.5997.3697.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles99.8799.7199.5499.3198.28100.00


Percent Collected Excluding Motor Vehicles Group weighted average96.8596.4796.7797.3697.3697.10


Percent Collected Excluding Motor Vehicles Statewide weighted average98.3598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 91.5891.9092.1092.2294.5892.52


Percent Collected Motor Vehicles Only Group weighted average84.6281.8983.9683.4781.4882.58


Percent Collected Motor Vehicles Only Statewide weighted average 87.2886.3486.5586.7486.7186.80


Tax Uncollected52,940 44,958 50,208 51,165 51,225 43,897


Tax Rate Equivalent0.03440.02890.03390.03390.03420.0295


Dominant County: Wayne






Debt Information








Population Group500 to 999500 to 999500 to 999500 to 999500 to 999500 to 999


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 Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group#N/A193 200 215 212 223


Total Per Capita Statewide#N/A449 455 456 478 495


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average#N/A0.0895%0.0813%0.0884%0.1085%0.1673%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide#N/A0.4104%0.3909%0.4132%0.4706%0.5275%


Total Authorized but not Issued General Obligation Debt$0















Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 0 0 0 61,732


--General Government0 448,668 520,477 592,286 664,095 700,000


Total*$0 448,668 520,477 592,286 664,095 761,732


* The total only includes the contracts that require Local Government Commission approval.




Revenue Bond Debt $0 1,173,673 1,251,918 1,330,162 1,408,407 1,486,652


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes837920912903897894









1.5AFISCAL Governmental Activities Assets3,802,8824,213,1434,274,7624,820,2624,939,1924,975,825
1.5BSUMMARYGovernmental Activities Liabilities19,800446,340534,135607,040696,779723,956
3.5A
Business Type Activities Assets3,640,4762,978,2513,031,6442,656,5812,683,1632,778,961
3.5B
Business Type Activities Liabilties1,750,1531,176,4101,254,3471,336,1611,414,2361,554,747
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy591,675558,710543,565541,815526,084535,612
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections7,3113,7857,14710,8073,2854,312
13.0
Penalties and Interest1,2485,0783,3541,7052,339
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax458640420


16.0
1% Local Government Option Sales Tax88,80983,45487,20094,35694,65798,944
17.0
1/2% Local Government Option Sales Tax (40)47,53846,28250,75759,99461,98161,887
18.0
1/2% Local Government Option Sales Tax (42)43,38442,94950,30259,58661,57561,526
18.5
1/2% Local Government Option Sales Tax (44)
2,93823,93946,97647,93249,513
19.0
Privilege Licenses





19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses51644954820,3763,6356,967
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety





31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection





34.0
Econ. & Phys. Dev. - Housing/Comm. Dev.





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax





41.0REVENUESTransitional Hold Harmless44,66731,37110,821


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 Tax53,29436,37834,91920,25932,81422,921
45.0
Beer and Wine Tax4,0551,3014,0554,2324,0403,896
46.0
Powell Bill35,24634,89839,18442,02237,64538,117
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government





52.0
Public Safety



6,009
53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection





56.0
Econ. & Phys. Dev. - Housing/Community Dev





57.0
Econ. & Phys. Dev. - All Other





58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic 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





71.0PERMITS Building Permits1,0926691,2751,5212,0851,836
72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits7,0257,3408,4506,2206,4505,200
74.0SALES &Parking Revenues





75.0SERVICESRents 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





82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services





86.0UTILITYWater and Sewer Charges294,729266,731240,303273,528271,557275,341
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds7725,06510,30419,41541,67415,311
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 Revenues35,6743,6404,153114,4002,6582,322
99.0
Proceeds of Sale of Bonds and Notes613,666




100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other




700,000
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior 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





109APART 4Governing Body - Salaries & Wages209,114213,509208,479211,628192,704223,501
109BGENERALGoverning Body - Other Direct133,806119,127136,693123,258132,379125,741
109CGOVTGoverning Body - Construction



821,58030,819
109D
Governing Body - Purchase of P,P&E



8,460
110A
Administration - Salaries & Wages





110B
Administration - Other Direct





110C
Administration - Construction





110D
Administration - Purchase of P,P&E





111A
Elections - Salaries & Wages





111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages





112B
Finance - Other Direct





112C
Finance - Construction





112D
Finance - Purchase of P,P&E





113A
Taxes - Salaries & Wages





113B
Taxes - Other Direct





113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct





114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct





115C
Public Buildings - Construction





115D
Public Buildings - Purchase of P,P&E





116A
Court Facilities - Salaries & Wages





116B
Court Facilities - Other Direct





116C
Court Facilities - Construction





116D
Court Facilities - Purchase of P,P&E





117A
Central Services - Salaries & Wages





117B
Central Services - Other Direct





117C
Central Services - Construction





117D
Central Services - Purchase of P,P&E





118A
Gen. Govt. All Other - Salaries & Wages





118B
Gen. Govt. All Other - Other Direct





118C
Gen. Govt. All Other - Construction





118D
Gen. Govt. All Other - Purchase of P,P&E





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages93,13791,86796,88587,36784,65044,411
119BSAFETYPolice & Comm - Traffic Control - Other Direct14,05911,94218,21816,21814,55118,237
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E



7,633
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 Direct69,93269,93269,73868,50467,16872,175
122C
Fire - Construction





122D
Fire - Purchase of P,P&E





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





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





127ATRANSPORTraffic Engineering - Salaries & Wages





127BTATIONTraffic 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 Direct173,60980,84366,917318,84254,20954,831
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





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





136AENVIRONSolid Waste - Salaries & Wages





136BMENTALSolid Waste - Other Direct76,65673,94773,51762,66466,40452,319
136CPROTECTIONSolid Waste - Construction





136D
Solid Waste - Purchase of P,P&E





137A
Drainage & Watershed - Salaries & Wages





137B
Drainage & Watershed - Other Direct





137C
Drainage & Watershed - Construction





137D
Drainage & Watershed - Purchase of P,P&E





138A
Cemeteries - Salaries & Wages





138B
Cemeteries - Other Direct





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





140AECONOMICPlanning & Zoning - Salaries & Wages





140B& PHYSICALPlanning & Zoning - Other Direct
595



140CDEVELOPPlanning & Zoning - Construction





140D
Planning & Zoning - Purchase of P,P&E





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct





141C
Economic Development - Construction





141D
Economic Development - Purchase of P,P&E





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct





142C
Community Development - Construction





142D
Community Development - Purchase of P,P&E





143A
Housing & Urban Renewal - Salaries & Wages





143B
Housing & Urban Renewal - Other Direct





143C
Housing & Urban Renewal - Construction





143D
Housing & Urban Renewal - Purchase of P,P&E





144A
Special Empl Programs - Salaries & Wages





144B
Special Empl Programs - Other Direct





144C
Special Empl Programs - Construction





144D
Special Empl Programs - Purchase of P,P&E





145A
Econ. Dev. All Other - Salaries & Wages





145B
Econ. Dev. All Other - Other Direct


3,958

145C
Econ. Dev. All Other - Construction





145D
Econ. Dev. All Other - Purchase of P,P&E





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - 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





153ACULTURE Recreation & Parks - Salaries & Wages





153BRECREATIONRecreation & Parks - Other Direct12,12325,78543,105


153C
Recreation & Parks - Construction


5,2815,0005,500
153D
Recreation & Parks - Purchase of P,P&E





154A
Coliseum - Salaries & Wages





154B
Coliseum - Other Direct





154C
Coliseum - Construction





154D
Coliseum - Purchase of P,P&E





155A
Museums - Salaries & Wages





155B
Museums - Other Direct





155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





157A
Cult. & Recr. All Other - Salaries & Wages





157B
Cult. & Recr. All Other - Other Direct


48,59268,34480,758
157C
Cult. & Recr. All Other - Construction





157D
Cult. & Recr. All Other - Purchase of P,P&E





158AUTILITYWater & Sewer - Salaries & Wages





158B
Water & Sewer - Other Direct 79,582113,117108,04897,90093,38592,053
158C
Water & Sewer - Construction40,347




158D
Water & Sewer - Purchase of P,P&E130,460
9,230103,43013,660
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





161BDEBTWater & Sewer - Interest & Fees28,40330,29632,19034,08438,26540,656
161DSERVICEWater & Sewer - Principal78,24578,24578,24578,245139,977116,817
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 & Fees16,85619,83222,82732,74423,685
166D
All Other - Principal430,71671,80971,80989,76235,905
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement3,5603,6003,4263,5123,3473,170
172B
Fringe Benefits Other





173AINTERGOVMulti-Cnty Libr Dis,Cnty,Or Other - Recipient





173BEXPENDMulti-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 vehicles544,504.520,277.00501,726.00501,232.00494,156.00495,000.00
180.0
Current year's levy -- Motor vehicles (only)52,255.43,456.0047,916.0047,730.0042,735.0043,897.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh685.1,502.002,292.003,435.008,490.000.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles4,3993,5213,7853,7122,3173,285
183.0DATAPercentage of Taxes Collected - All Property %99.1599.1198.8998.7097.9999.39
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%99.8799.7199.5499.3198.28100.00
185.0
Percentage of Taxes Collected - Motor Vehicles %91.5891.9092.1092.2294.5892.52
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





189APART 7Cash On Hand & in Bank - Debt Service





189BCASH &Cash On Hand & in Bank - Construction Bond





189CINVESTCash On Hand & in Bank - All Other1,539,0111,221,7201,127,5901,009,8361,080,5681,048,248
190A PARTAppropriations Made During FY - B(1) - B(7)





190B 8Expenditures 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





194APART 9Amount - Total Revenues1,871,1591,131,6781,120,6961,317,2121,206,4201,883,705
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues1,871,1591,131,6781,120,6961,317,2121,206,4201,883,705


Calculated amount1,871,1591,131,6781,120,6961,317,2121,206,4201,883,705


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures1,590,6051,004,4461,039,3271,385,9891,871,306960,988
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures1,590,6051,004,4461,039,3271,385,9891,871,306960,988


Calculated amount1,590,6051,004,4461,039,3271,385,9891,871,306960,988


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water





401BWater /Number of residential accounts billed Sewer



409
402ASewer Amount processed and/or purchased in units Water272928
37,517
402BOperationsAmount processed and/or purchased in units Sewer12118
11,271
403A
Total amount billed in units - Water252126
36,177
403B
Total amount billed in units - Sewer11118
11,271
404A
Of the total in 403A above how many units were Residential W242026
36,177
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 bulk127,475159,18777,85364,87890,431
408A
Dollars related to 403A above131,321188,690125,21098,885117,570
408B
Dollars related to 403B above126,174158,89576,65563,87990,431
409A
Dollars related to 404A above123,321180,690115,55591,260117,570
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 above369371369369

421A
Number of residential accounts billed - Water172172172172

421B
Number of residential accounts billed - Sewer1111

422A
Number of non-residential & bulk accounts billed - Water1111

422B
Number of non-residential & bulk accounts billed - Sewer222222
423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialLouis Cook

951.0
TitleVillage Manager

952.0
Date01/12/201210/29/201012/06/200910/31/200810/31/200710/20/2006
953.0
ContactLouis Cook

954.0
TitleVillage Manager

955.0
Phone919-778-9687




956.0
Fax919-778-6088




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Village of Walnut Creek













201120102009200820072006








Population
837920912903897894
Population Group
No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999
Total Operating Revenues
$000000
Total Operating Revenues Per Capita
$000000
Group Weighted Average Revenues Per Capita137275277274258215
State Weighted Average Revenues Per Capita20273252255255249








% to Total Operating Revenues






Operating Expenses
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
106.09%108.37%108.99%108.37%108.05%109.50%
State Weighted Average
92.57%83.23%87.16%84.09%80.04%79.35%








Operating Margin
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
-6.09%-8.37%-8.99%-8.37%-8.05%-9.50%
State Weighted Average
7.43%16.77%12.84%15.91%19.96%20.65%








Operating Transfers In
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
4.09%1.06%5.05%4.83%8.65%8.02%
State Weighted Average
11.39%1.58%1.20%1.31%1.10%1.56%








Operating Transfers Out
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
2.11%0.62%0.69%0.94%4.11%5.64%
State Weighted Average
17.30%1.55%2.65%3.15%1.85%2.84%








Net Income before capital contributions
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
48.01%28.10%44.73%20.28%46.94%46.03%
State Weighted Average
212.96%15.81%-9.94%18.14%25.59%24.27%








Key Ratios and Cash Flow














Quick Ratio
5.724.614.050.600.650.62
Group Weighted Average
3.803.463.302.932.763.51
State Weighted Average
3.943.212.822.962.912.83








Days Sales in Receivables
8.0N/AN/AN/AN/AN/A
Group Weighted Average
24.962.555.947.549.047.0
State Weighted Average
13.057.958.556.661.659.8








Days Cash on Hand
0.00.00.00.00.00.0
Group Weighted Average
-2,184.7602.4648.8600.1591.3635.4
State Weighted Average
-80.4613.4559.6588.2645.7570.9








Cash flow from Operations
$262,857128,232137,576186,126180,646190,738








Debt to Equity
0.000.000.000.000.000.00
Group Weighted Average
0.120.120.120.130.140.15
State Weighted Average
0.310.590.540.540.550.55








Debt per Capita
000000
Group Weighted Average
160273283311316288
State Weighted Average
34897784781761733








Capital Expenditures:
201120102009200820072006


$000000










2005200420032002



$034,735100,5780









Capital Contributions: Excluded from income above
$000000
















Operating Statistics














Estimated population of the areas served Water0000897NA
Estimated population of the areas served Sewer0000409NA








Number of Gallons of Water Processed (000) omitted272928037,517NA
Number of Gallons of Sewage Processed (000) omitted12118011,271NA








Number of Gallons of Water Billed (000) omitted252126036,177NA
Number of Gallons of Sewage Billed (000) omitted11118011,271NA








Ratio of Water Billed to Water Processed0.911450.724140.93615
0.96428NA
Ratio of Sewage Billed to Sewage Processed0.911111.000001.00000
1.00000NA








Total Revenue from Water Sales127,475159,18777,85364,87890,431NA
Total Revenue from Sewage Sales131,321188,690125,21098,885117,570NA








Water Revenue per 1000 gallons of Sales




100.81494NA
Sewage Revenue per 1000 gallons of Sales




287.45721NA








Group Average Sales per thousand Gallons Water$0.00342$25.16691$28.47236$12,972.02948$5,350.70834NA
Group Average Sales per thousand Gallons Sewage$0.00223$48.57325$47.83284$11,816.81710$3,994.76021NA








State Average Sales per thousand Gallons Water$0.00342$25.16691$28.47236$12,972.02948$5,350.70834NA
State Average Sales per thousand Gallons Sewage$0.00223$48.57325$47.83284$11,816.81710$3,994.76021NA








Residential Water Sales per thousand Gallons$5,235.435687,944.750003,000.19569
2.49968NA
Residential Sewage Sales per thousand Gallons$11,345.0782018,069.0000015,007.14286
10.43120NA








Water Sales per thousand Gallons outside Municipal Limits




NA
Sewage Sales per thousand Gallons outside Municipal Limits




NA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.000000.000000.00000NA
Total Sewage Sales per thousand gallons for Redistribution$0.000000.000000.000000.000000.00000NA




Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
Unit's FBA %87.86%68.32%66.53%118.38%0.00%
Group average FBA %100.61%88.65%103.21%100.58%91.95%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.71%38.21%
State average FBA %36.54%36.35%100.61%37.47%38.21%






Municipal Population Group: No Electric 500 to 999

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Analysis of Property Tax

20072008200920102011
Municipality97.99%98.70%98.89%99.11%99.15%
Pop. Group96.02%96.16%95.59%95.20%96.40%
Statewide97.58%97.56%97.34%97.36%97.59%






Municipal Population Group: No Electric 500 to 999






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group212215200193#N/A
Statewide478456455449#N/A






Municipal Population Group: 500 to 999






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Analysis of Revenue

20072008200920102011
Property Tax$593614608617717
Utility303303263290352
Sales Tax296288232190215
Sales & Services77988
Intergovernmental907498113164
Debt Proceeds312754776
Other Miscellaneous53461373
Total$1,3451,4591,2281,2292,235

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$600,234
$717
Water/Sewer0
0
Electric294,729
352
Other Utilities0
0
Sales Tax179,731
215
Sales & Services7,025
8
Intergovernment137,262
164
Debt Proceeds649,340
776
Miscellaneous2,380
3
Total$1,870,701
$2,235





Municipal Population Group: No Electric 500 to 999





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$342,920
$410
Water/Sewer0
0
Electric250,389
299
Other Utilities0
0
Debt Service554,220
662
Transportation173,609
207
Public Safety180,688
216
Other88,779
106
Total$1,590,605
$1,900





Municipal Population Group: No Electric 500 to 999





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Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$302,251
$361
Water/Sewer Capital0
0
Electric Capital170,807
204
Other Capital0
0
Other Operating1,117,547
1,335
Total$1,590,605
$1,900





Municipal Population Group: No Electric 500 to 999






Last Updated 1/31/2012 4:41:07 PM