North Carolina
Department of State Treasurer
Financial Information
Town of Bryson City

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
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The AFIR report that was received. 09/21/2011 has not been reviewed.

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	459,898	423,197	439,453	423,070	404,653
		Utility	-	978,016	880,299	849,630	846,120	827,239
		Sales Tax	-	249,135	311,163	347,583	328,118	296,437
		Sales & Services	-	190,003	183,747	178,774	176,600	148,967
		Intergovernmental	-	681,389	562,669	997,095	398,313	1,411,725
		Debt Proceeds	-	68,591	53,043	50,386	58,709	30,622
		Other Miscellaneous	-	129,228	75,142	245,384	337,143	579,748
		Total	$0	2,756,260	2,489,260	3,108,305	2,568,073	3,699,391

	Expenditures by Function
		Utility	$0	1,464,967	1,163,018	1,288,352	1,016,173	1,024,801
		Debt Service	-	149,910	164,946	148,363	131,332	131,322
		Transportation	-	73,078	123,581	582,681	115,078	350,745
		General Government	-	247,736	294,934	273,860	211,207	240,720
		Public Safety	-	467,376	484,451	600,255	626,093	397,137
		Other	-	181,858	178,007	263,779	235,402	206,130
		Total	$0	2,584,925	2,408,937	3,157,290	2,335,285	2,350,855

	Expenditures by Object
		Salaries & Wages	$0	766,122	781,804	722,311	650,114	625,455
		Capital Outlay	-	562,836	322,702	1,149,704	410,943	457,973
		Other Operating + Debt Service	-	1,255,967	1,304,431	1,285,275	1,274,228	1,267,427
		Total	$0	2,584,925	2,408,937	3,157,290	2,335,285	2,350,855


	Per Capita Revenues by Source
		Property Tax	$0	309	284	295	284	277
		Utility	-	658	591	570	567	566
		Sales Tax	-	168	209	232	220	201
		Sales & Services	-	128	123	120	118	102
		Intergovernmental	-	458	378	669	267	966
		Debt Proceeds	-	46	36	34	39	21
		Other Miscellaneous	-	87	50	165	226	397
		Total	$0	1,854	1,671	2,085	1,721	2,530

	Per Capita Expenditures by Function
		Utility	$0	985	781	864	681	701
		Debt Service	-	101	111	100	88	90
		Transportation	-	49	83	391	77	240
		General Government	-	167	198	183	141	164
		Public Safety	-	314	325	403	420	272
		Other	-	122	119	177	158	141
		Total	$0	1,738	1,617	2,118	1,565	1,608

	Per Capita Expenditures by Object
		Salaries & Wages	$0	515	525	484	436	428
		Capital Outlay	-	379	217	771	275	313
		Other Operating	-	844	875	863	854	867
		Total	$0	1,738	1,617	2,118	1,565	1,608

	Population Group		No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
		Number of Municipalites in Group	112	96	100	101	101	103
		Average Population In Group	1,623	1,660	1,652	1,661	1,642	1,638
		Town of Bryson City Population	1,428	1,487	1,490	1,491	1,492	1,462
	Group Average Per Capita Revenues by Source
		Property Tax	440	414	422	406	369	348
		Utility	553	435	436	423	430	399
		Sales Tax	158	153	178	201	195	180
		Sales & Services	105	82	76	80	77	71
		Intergovernmental	277	233	228	217	220	243
		Debt Proceeds	35	39	33	46	38	46
		Other Miscellaneous	106	129	162	261	203	273
		Total	1,674	1,485	1,535	1,634	1,532	1,560

	Group Average Per Capita Expenditures by Function
		Utility	556	499	531	572	461	487
		Debt Service	142	130	154	126	110	108
		Transportation	149	142	148	140	142	131
		General Government	243	204	216	265	201	222
		Public Safety	402	348	350	384	346	326
		Other	204	177	201	203	206	205
		Total	1,696	1,500	1,600	1,690	1,466	1,479

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	548	465	480	450	427	402
		Capital Outlay	258	258	302	483	305	373
		Other Operating	890	777	818	757	733	704
		Total	1,696	1,500	1,600	1,690	1,465	1,479


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$1,228,720	1,221,003	1,299,157	1,734,515	1,244,370	1,253,460
	General Fund expenditures		1,216,500	1,027,839	1,146,075	1,780,523	1,172,951	1,237,613
	Operating transfers in		-	-	-	-	-	1,330,713
	Operating transfers out		90,000	105,084	320,000	189,163	65,812	-
	Capital leases and installment purchase proceeds		58,976	-	-	61,825	183,800	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		(18,804)	88,080	(166,918)	(173,346)	189,407	1,346,560

	Fund balance available (FBA):
		In dollars	$0	1,524,280	1,381,613	1,587,619	1,791,758	1,579,335
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	134.54	94.24	83.21	169.84	127.61
		Group weighted average FBA %	73.24	66.79	66.05	62.44	65.48	64.58
		State weighted average Non-Electric Group	38.21	38.71	37.89	36.66	37.39	37.38
		State weighted average FBA %	38.21	37.47	37.03	36.35	36.54	36.96


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$469,823	445,169	439,077	163,513	32,552	38,318
		Quick ratio	5.96	2.94	3.67	1.32	1.00	1.01
		Net income	(58,128)	377,940	365,523	353,812	44,042	38,653
		Cashflow from operations	73,866	57,850	(28,250)	(43,731)	29,190	77,870
		Depreciation & Amortization Expense	219,945	210,275	206,478	186,893	169,992	174,138



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

		Population at July 1st of the Previous Year	1,428	1,487	1,490	1,491	1,492	1,462
		Population Group	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
		Cash &Investments	$0	$2,057,420	$1,929,453	$2,159,488	$2,444,792	$2,188,843
		Investment Earnings	0	4,797	36,567	90,007	95,231	3,488
		Tax Rate Equivalent	0.0000	0.0034	0.0262	0.0662	0.0699	0.0027
		Tax Rate Equivalent Group weighted average	0.0032	0.0045	0.0131	0.0261	0.0409	0.0283
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2005	2005	2005	2005	2005	2005
		January 1, Prior Year Assessed Valuation	$137,578,628	139,614,251	139,329,720	135,939,209	136,208,152	130,158,730
		Tax Rate	0.3300	0.3300	0.3300	0.3300	0.3100	0.3100
		Tax Rate Group weighted average	0.2802	0.2970	0.2983	0.2860	0.3424	0.3297
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	91.47	88.61	66.29	72.65	94.21	99.16
		Assessment -to-Sales Ratio Group weighted average	100.84	97.69	86.77	88.94	79.96	85.71
		Assessment -to-Sales Ratio Statewide	101.47	98.27	90.81	88.53	88.41	92.28
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$150,408,471	157,560,378	210,182,109	187,115,222	144,579,293	131,261,325
		EffectiveTax Rate	0.3019	0.2924	0.2188	0.2397	0.2921	0.3074
		Group weighted average Effective Tax Rate	0.2826	0.2901	0.2589	0.2544	0.2737	0.2826
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	0.0000	92.1500	90.8000	94.5900	95.4800	95.8700
		Percent Collected Group weighted average	96.37	95.37	95.99	96.86	97.18	96.94
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	0.00	93.00	91.79	95.61	96.69	97.46
		Percent Collected Excluding Motor Vehicles Group weighted average	97.01	95.99	96.67	97.78	98.01	97.76
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.35	98.23	98.30	98.65	98.59	98.61
		Percent Collected Motor Vehicles Only	0.00	71.31	72.20	76.49	74.18	74.63
		Percent Collected Motor Vehicles Only Group weighted average	84.23	85.45	84.60	85.16	86.07	85.54
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	0	48,493	57,825	42,538	35,615	38,279
		Tax Rate Equivalent	0.0000	0.0347	0.0415	0.0313	0.0261	0.0294
		Dominant County: Swain
	Debt Information
		Population Group	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499	1,000 to 2,499
		Ratings:
		Fitch
		Moody's
		S & P

		General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation
		Enterprise GO Debt	$0	1,183,000	1,209,000	1,234,000	1,258,000	1,281,000
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	0	1,183,000	1,209,000	1,234,000	1,258,000	1,281,000
		Per Capita	$0	796	811	828	843	876
		Total Per Capita for the Population Group	#N/A	256	265	277	294	297
		Total Per Capita Statewide	#N/A	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.7508%	0.5752%	0.6595%	0.8701%	0.9759%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	#N/A	0.1838%	0.1750%	0.1852%	0.2336%	0.2606%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	#N/A	0.4104%	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	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	83,262	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		1,428	1,487	1,490	1,491	1,492	1,462

1.5A	FISCAL	Governmental Activities Assets		5,998,455	6,028,203	6,331,892	5,975,737	5,640,024
1.5B	SUMMARY	Governmental Activities Liabilities		585,353	602,044	622,609	619,229	439,605
3.5A		Business Type Activities Assets		6,434,915	6,034,018	5,960,957	5,760,343	5,738,970
3.5B		Business Type Activities Liabilties		1,390,430	1,367,473	1,659,935	1,813,133	1,835,802
6.5A		Fiduciary Funds Assets				22,771	19,088	13,763
6.5B		Fiduciary Funds Liabilties				22,771	19,088	13,763
10.0	PART 2	Current Collections of Unit -Wide Levy		419,848	409,085	424,311	400,328	392,852
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections		32,682	10,300	14,095	17,569	8,169
13.0		Penalties and Interest		7,368	3,812	1,047	5,173	3,632
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		111,564	117,844	109,753	99,983	94,739
17.0		1/2% Local Government Option Sales Tax (40)		72,363	78,977	88,269	84,759	72,908
18.0		1/2% Local Government Option Sales Tax (42)		55,340	78,315	87,782	84,315	72,615
18.5		1/2% Local Government Option Sales Tax (44)		9,868	36,027	61,779	59,061	56,175
19.0		Privilege Licenses		7,021	7,575	7,417	8,835	7,966
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses				12,005	1,709	6,210
23.0		Local Occupancy Tax
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		7,102	5,218	5,130	4,841	5,777
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General Government
30.0		Public Safety		13,500
31.0		Transportation - Streets				199,136		140,141
32.0		Transportation - All Other
33.0		Environmental Protection			6,202	44,115
34.0		Econ. & Phys. Dev. - Housing/Comm. Dev.					57,710
35.0		Econ. & Phys. Dev. - All Other		79,411		157,789	165,007	45,681
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		60,673	22,256
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		143,176	137,845	109,698	92,441	71,694
45.0		Beer and Wine Tax		2,125	6,696	6,873	6,606	6,369
46.0		Powell Bill		46,271	52,357	58,702	52,050	52,680
50.0		Court Fees - Facilities and Arrest Fees		137	222	348		570
51.0		General Government			5,268	15,360
52.0		Public Safety				200,239	19,658
53.0		Transportation - Streets
54.0		Transportation - All Other
55.0		Environmental Protection			2,068	14,705
56.0		Econ. & Phys. Dev. - Housing/Community Dev
57.0		Econ. & Phys. Dev. - All Other		328,994	324,537	185,000		1,088,813
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
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties		63,387	69,150	63,812	60,000	60,000
76.0		Airport
77.0		Fire Protection Charges		40,953	27,561	41,842	40,000	19,081
78.0		Solid Waste		85,663	87,036	73,120	76,600	69,886
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			9,000
86.0	UTILITY	Water and Sewer Charges		978,016	871,299	849,630	846,120	827,239
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		4,797	36,567	90,007	95,231	3,488
91.0		Special Assessments
92.0		Private Contributions and Donations		10,000	9,000	450	1,568	510,084
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		28,000	22,000	20,000	46,000	52,000
98.0		Other Miscellaneous Revenues		68,591	53,043	50,386	58,709	30,622
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases		79,410		115,505	183,800
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
105.0		Utilities Customer's Deposits		2,413	3,757	6,728	10,429	-917
106.0		Deposits Other than Utility
107.0		Prepaid Taxes		-215
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages					3,250	3,900
109B	GENERAL	Governing Body - Other Direct		3,849	5,208	5,066	837	3,804
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages		91,193	95,802	82,493	73,157	75,902
110B		Administration - Other Direct		104,479	108,069	106,762	91,834	91,161
110C		Administration - Construction
110D		Administration - Purchase of P,P&E						28,484
111A		Elections - Salaries & Wages
111B		Elections - Other Direct		2,913		1,219		2,967
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		5,660	38,760	20,359	5,594	2,972
114C		Legal - Construction
114D		Legal - Purchase of P,P&E
115A		Public Buildings - Salaries & Wages		10,590	10,862	5,483	8,923	6,122
115B		Public Buildings - Other Direct		29,052	36,233	52,478	27,612	25,408
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
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages		232,119	233,289	213,243	186,623	183,518
119B	SAFETY	Police & Comm - Traffic Control - Other Direct		159,144	150,114	175,534	149,092	144,705
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E		14,289		62,053
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		43,796	75,998	51,677	53,613	56,963
122C		Fire - Construction
122D		Fire - Purchase of P,P&E			6,250	84,597	222,277
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
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		11,502	11,089	21,080	20,114	19,583
128B		Streets and Highways - Other Direct		28,944	13,631	14,241	49,060	54,958
128C		Streets and Highways - Construction				231,750		182,616
128D		Streets and Highways - Purchase of P,P&E			51,735	256,420
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		32,632	47,126	59,190	45,904	93,588
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		82,937	86,219	76,202	75,858	70,350
136B	MENTAL	Solid Waste - Other Direct		60,672	55,724	64,541	60,364	49,995
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E				90,330
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			141	5,356	9,112	6,195
139B		Environ. All Other - Other Direct		5,599	3,423	9,050	10,331	4,493
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		500	500	14,000	57,710	37,529
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
145C		Econ. Dev. All Other - Construction
145D		Econ. Dev. All Other - Purchase of P,P&E
146A	HUMAN	Health - Salaries & Wages
146B	SERVICES	Health - Other Direct
146C		Health - Construction
146D		Health - Purchase of P,P&E
147A		Mental Health - Salaries & Wages
147B		Mental Health - Other Direct
147C		Mental Health - Construction
147D		Mental Health - Purchase of P,P&E
148A		Social Services - Salaries & Wages
148B		Social Services - Other Direct
148C		Social Services - Construction
148D		Social Services - Purchase of P,P&E
149B		Hospital-City - Other Direct
150B		Hospital-Private - Other Direct
151A		Legal Aid - Salaries & Wages
151B		Legal Aid - Other Direct
151C		Legal Aid - Construction
151D		Legal Aid - Purchase of P,P&E
152A		Human Serv. All Other - Salaries & Wages
152B		Human Serv. All Other - Other Direct
152C		Human Serv. All Other - Construction
152D		Human Serv. All Other - Purchase of P,P&E
153A	CULTURE	Recreation & Parks - Salaries & Wages
153B	RECREATION	Recreation & Parks - Other Direct						21,000
153C		Recreation & Parks - Construction
153D		Recreation & Parks - Purchase of P,P&E
154A		Coliseum - Salaries & Wages
154B		Coliseum - Other Direct
154C		Coliseum - Construction
154D		Coliseum - Purchase of P,P&E
155A		Museums - Salaries & Wages
155B		Museums - Other Direct
155C		Museums - Construction
155D		Museums - Purchase of P,P&E
156A		Libraries - Salaries & Wages
156B		Libraries - Other Direct					16,500	11,000
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E
157A		Cult. & Recr. All Other - Salaries & Wages
157B		Cult. & Recr. All Other - Other Direct		32,150	32,000	4,300	5,527	5,568
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages		337,781	344,402	318,454	273,077	259,885
158B		Water & Sewer - Other Direct		578,639	553,899	545,344	554,430	518,043
158C		Water & Sewer - Construction		483,686	480	171,700	188,666	242,752
158D		Water & Sewer - Purchase of P,P&E		64,861	264,237	252,854		4,121
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		55,735	57,197	57,185	58,571	59,945
161D	SERVICE	Water & Sewer - Principal		36,384	42,647	31,230	29,880	28,496
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		23,438	25,254	24,487	17,716	19,022
166D		All Other - Principal		34,353	39,848	35,461	25,165	23,859
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement		7,380	8,297	3,317	5,265	2,878
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement		10,648	10,503	9,834	9,223	9,073
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	.	437,731.00	427,855.00	424,659.00	396,769.00	381,179.00
180.0		Current year's levy -- Motor vehicles (only)	.	17,868.00	22,680.00	23,905.00	22,490.00	28,605.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	.	30,625.00	35,145.00	18,633.00	13,125.00	9,674.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles		5,126	6,305	5,620	5,806	7,258
183.0	DATA	Percentage of Taxes Collected - All Property %	0.00	92.15	90.80	94.59	95.48	95.87
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	0.00	93.00	91.79	95.61	96.69	97.46
185.0		Percentage of Taxes Collected - Motor Vehicles %	0.00	71.31	72.20	76.49	74.18	74.63
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		2,057,420	1,929,453	2,159,488	2,444,792	2,188,843
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		2,861,344	2,831,520	3,327,910	2,642,323	5,115,854
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In		105,084	342,260	219,605	74,250	1,416,463
194D		Amount - Net Revenues		2,756,260	2,489,260	3,108,305	2,568,073	3,699,391
		Calculated amount		2,756,260	2,489,260	3,108,305	2,568,073	3,699,391
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures		2,690,009	2,751,197	3,376,895	2,409,535	3,767,318
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out		105,084	342,260	219,605	74,250	1,416,463
195D		Amount - Net Expenditures		2,584,925	2,408,937	3,157,290	2,335,285	2,350,855
		Calculated amount		2,584,925	2,408,937	3,157,290	2,335,285	2,350,855
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water					26,141
401B	Water /	Number of residential accounts billed Sewer					3,300
402A	Sewer	Amount processed and/or purchased in units Water		224,815	207,527,000	193,035	200,951
402B	Operations	Amount processed and/or purchased in units Sewer		169,314	139,839,200	127,117	130,220
403A		Total amount billed in units - Water		109,808	107,444,280	1,550,000	122,707
403B		Total amount billed in units - Sewer		88,346	85,823	1,134,000	101,563
404A		Of the total in 403A above how many units were Residential W		53,678	53,601,120	1,258,000	55,965
404B		Of the total in 403B above how many units were Residential S					40,522
405A		Of the total in 403 above, how many units were Outside Muni W					23,077
405B		Of the total in 403 above, how many units were Outside Muni S					26,141
406A		Of the total in 405A above how many units were Residential W					9,699
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		551,296	471,571	475,740	479,418
408A		Dollars related to 403A above		414,424	354,497	336,041	345,522
408B		Dollars related to 403B above		363,790	314,754	303,229	305,574
409A		Dollars related to 404A above		228,185	194,574	163,797	168,421
409B		Dollars related to 404B above					227,938
410A		Dollars related to 405A above					101,658
410B		Dollars related to 405B above					186,680
411A		Dollars related to 406A above					53,293
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above		1,258	1,260	1,258
421A		Number of residential accounts billed - Water		860	848	848
421B		Number of residential accounts billed - Sewer		291	291	292
422A		Number of non-residential & bulk accounts billed - Water		279	286	286
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	Larry Callicutt
951.0		Title	Town Manager
952.0		Date
953.0		Contact	Larry Callicutt
954.0		Title	Town Manager
955.0		Phone	828-488-3335
956.0		Fax	828-488-9474
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	1,428	1,487	1,490	1,491	1,492	1,462
Population Group	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499	No Electric 1,000 to 2,499
Total Operating Revenues	$999,787	978,016	871,299	849,630	846,120	827,239
Total Operating Revenues Per Capita	$700	658	585	570	567	566
Group Weighted Average Revenues Per Capita	58	297	297	297	281	269
State Weighted Average Revenues Per Capita	20	273	252	255	255	249

% to Total Operating Revenues
Operating Expenses	116.51%	114.89%	127.17%	124.07%	118.11%	121.31%
Group Weighted Average	103.02%	105.32%	106.92%	104.99%	106.17%	103.30%
State Weighted Average	92.57%	83.23%	87.16%	84.09%	80.04%	79.35%

Operating Margin	-16.51%	-14.89%	-27.17%	-24.07%	-18.11%	-21.31%
Group Weighted Average	-3.02%	-5.32%	-6.92%	-4.99%	-6.17%	-3.30%
State Weighted Average	7.43%	16.77%	12.84%	15.91%	19.96%	20.65%

Operating Transfers In	9.00%	10.40%	39.19%	24.50%	2.37%	0.00%
Group Weighted Average	12.93%	10.13%	6.19%	5.84%	3.17%	3.43%
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%	162.43%
Group Weighted Average	6.09%	1.61%	7.24%	1.88%	2.81%	15.35%
State Weighted Average	17.30%	1.55%	2.65%	3.15%	1.85%	2.84%

Net Income before capital contributions	-9.47%	-3.11%	9.98%	1.30%	-14.30%	-127.72%
Group Weighted Average	-55.14%	10.80%	-26.66%	24.94%	15.24%	13.69%
State Weighted Average	212.96%	15.81%	-9.94%	18.14%	25.59%	24.27%

Key Ratios and Cash Flow

Quick Ratio	5.96	2.94	3.67	1.32	1.00	1.01
Group Weighted Average	3.81	3.33	3.09	2.80	3.18	3.56
State Weighted Average	3.94	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	34.6	35.4	27.1	19.4	21.4
Group Weighted Average	8.8	45.4	45.4	50.2	49.7	43.7
State Weighted Average	13.0	57.9	58.5	56.6	61.6	59.8

Days Cash on Hand	149.5	163.6	181.0	193.2	233.9	229.2
Group Weighted Average	-408.0	452.5	429.1	447.8	667.7	505.0
State Weighted Average	-80.4	613.4	559.6	588.2	645.7	570.9

Cash flow from Operations	$73,866	57,850	-28,250	-43,731	29,190	77,870

Debt to Equity	0.25	0.26	0.27	0.30	0.32	0.00
Group Weighted Average	0.21	0.25	0.27	0.29	0.27	0.28
State Weighted Average	0.31	0.59	0.54	0.54	0.55	0.55

Debt per Capita	881	871	841	869	853	0
Group Weighted Average	63	433	463	494	439	428
State Weighted Average	34	897	784	781	761	733

Capital Expenditures:	2011	2010	2009	2008	2007	2006
	$0	0	0	0	0	0

	2005	2004	2003	2002
	$674,983	100,445	30,494	171,735

Capital Contributions: Excluded from income above	$36,567	408,405	278,537	342,789	165,007	1,095,215


Operating Statistics

Estimated population of the areas served Water	0	0	0	0	3,300	NA
Estimated population of the areas served Sewer	0	0	0	0	3,300	NA

Number of Gallons of Water Processed (000) omitted	0	224,815	207,527,000	193,035	200,951	NA
Number of Gallons of Sewage Processed (000) omitted	0	169,314	139,839,200	127,117	130,220	NA

Number of Gallons of Water Billed (000) omitted	0	109,808	107,444,280	1,550,000	122,707	NA
Number of Gallons of Sewage Billed (000) omitted	0	88,346	85,823	1,134,000	101,563	NA

Ratio of Water Billed to Water Processed		0.48844	0.51774	8.02963	0.61063	NA
Ratio of Sewage Billed to Sewage Processed		0.52179	0.00061	8.92092	0.77993	NA

Total Revenue from Water Sales	0	0	0	0	0	NA
Total Revenue from Sewage Sales	0	414,424	354,497	336,041	345,522	NA

Water Revenue per 1000 gallons of Sales					0.00000	NA
Sewage Revenue per 1000 gallons of Sales					104.70364	NA

Group Average Sales per thousand Gallons Water	$0.00016	$58.68442	$27.87923	$1,769.81984	$14,046.04813	NA
Group Average Sales per thousand Gallons Sewage	$0.00022	$82.78241	$36.57171	$899.82774	$7,994.92601	NA

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

Residential Water Sales per thousand Gallons	$0.00000	6.77720	0.00587	0.24104	5.46009	NA
Residential Sewage Sales per thousand Gallons	$0.00000	6.36064	5.54010	0.19316	4.38711	NA

Water Sales per thousand Gallons outside Municipal Limits	$0.00000				5.62504	NA
Sewage Sales per thousand Gallons outside Municipal Limits	$0.00000				4.40517	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 %	169.84%	83.21%	94.24%	134.54%	0.00%
Group average FBA %	65.48%	62.44%	66.05%	66.79%	73.24%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	38.21%
State average FBA %	36.54%	36.35%	65.48%	37.47%	38.21%

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

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2006 2007 2008 2009 2010

Municipality 95.87% 95.48% 94.59% 90.80% 92.15%

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

Statewide 97.55% 97.58% 97.56% 97.34% 97.36%

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

	2006	2007	2008	2009	2010
Municipality	95.87%	95.48%	94.59%	90.80%	92.15%
Pop. Group	96.94%	97.18%	96.86%	95.99%	95.37%
Statewide	97.55%	97.58%	97.56%	97.34%	97.36%

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

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2007 2008 2009 2010 2011

Municipality 843 828 811 796 0

Pop. Group 294 277 265 256 #N/A

Statewide 478 456 455 449 #N/A

Municipal Population Group: 1,000 to 2,499

	2007	2008	2009	2010	2011
Municipality	843	828	811	796	0
Pop. Group	294	277	265	256	#N/A
Statewide	478	456	455	449	#N/A

Municipal Population Group: 1,000 to 2,499

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2006 2007 2008 2009 2010

Property Tax $277 284 295 284 309

Utility 566 567 570 591 658

Sales Tax 201 220 232 209 168

Sales & Services 102 118 120 123 128

Intergovernmental 966 267 669 378 458

Debt Proceeds 21 39 34 36 46

Other Miscellaneous 397 226 165 50 87

Total $2,530 1,721 2,085 1,671 1,854

	2006	2007	2008	2009	2010
Property Tax	$277	284	295	284	309
Utility	566	567	570	591	658
Sales Tax	201	220	232	209	168
Sales & Services	102	118	120	123	128
Intergovernmental	966	267	669	378	458
Debt Proceeds	21	39	34	36	46
Other Miscellaneous	397	226	165	50	87
Total	$2,530	1,721	2,085	1,671	1,854

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2010
2010

Category Revenue
Per Capita

Property Tax $459,898
$309

Water/Sewer 0
0

Electric 978,016
658

Other Utilities 0
0

Sales Tax 249,135
168

Sales & Services 190,003
128

Intergovernment 681,389
458

Debt Proceeds 68,591
46

Miscellaneous 129,228
87

Total $2,756,260
$1,854

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

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2010
2010

Category Expenditures
Per Capita

General Government $247,736
$167

Water/Sewer 32,150
22

Electric 1,464,967
985

Other Utilities -32,150
-22

Debt Service 149,910
101

Transportation 73,078
49

Public Safety 467,376
314

Other 181,858
122

Total $2,584,925
$1,738

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

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2010
2010

Category Expenditures
Per Capita

Salaries & Wages $766,122
$515

Water/Sewer Capital 0
0

Electric Capital 548,547
369

Other Capital 14,289
10

Other Operating 1,255,967
844

Total $2,584,925
$1,738

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

Last Updated 1/31/2012 4:02:25 PM



	2010	2010
Category	Revenue	Per Capita
Property Tax	$459,898	$309
Water/Sewer	0	0
Electric	978,016	658
Other Utilities	0	0
Sales Tax	249,135	168
Sales & Services	190,003	128
Intergovernment	681,389	458
Debt Proceeds	68,591	46
Miscellaneous	129,228	87
Total	$2,756,260	$1,854

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Bryson City

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Bryson City