North Carolina
Department of State Treasurer
Financial Information
Town of Andrews



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 Cherokee 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$475,044 $0 $472,543 $457,460 $490,914 $377,759


Utility 845,611 - 813,461 796,422 762,383 727,514


Sales Tax 414,445 - 470,452 463,940 584,726 490,467


Sales & Services 123,837 - 153,538 171,132 160,863 146,528


Intergovernmental 542,095 - 247,734 172,552 210,956 228,714


Debt Proceeds - - - - 68,495 59,063


Other Miscellaneous 97,167 - 47,091 52,234 39,937 51,267


Total$2,498,199 - 2,204,819 2,113,740 2,318,274 2,081,312










Expenditures by Function







Utility$730,090 - 716,538 699,603 810,852 715,293


Debt Service 116,835 - 77,376 122,278 133,986 137,200


Transportation 126,078 - 158,697 226,979 165,730 208,852


General Government 355,950 - 275,329 265,035 217,518 228,126


Public Safety 432,551 - 380,836 389,142 421,476 375,639


Other 375,585 - 407,740 397,056 438,807 366,485


Total$2,137,089 - 2,016,516 2,100,093 2,188,369 2,031,595










Expenditures by Object







Salaries & Wages$1,191,893 - 1,150,915 1,093,386 1,064,235 948,620


Capital Outlay 43,419 - 68,655 188,227 251,373 164,766


Other Operating + Debt Service 901,777 - 796,946 818,480 872,761 918,209


Total$2,137,089 - 2,016,516 2,100,093 2,188,369 2,031,595



















Per Capita Revenues by Source







Property Tax$266 - 246 239 257 200


Utility 473 - 424 416 399 385


Sales Tax 233 - 244 242 306 259


Sales & Services 69 - 80 89 84 77


Intergovernmental 304 - 129 90 111 121


Debt Proceeds - - - - 36 31


Other Miscellaneous 54 - 25 27 21 27


Total$1,399 - 1,148 1,103 1,214 1,100










Per Capita Expenditures by Function







Utility$409 - 373 365 425 378


Debt Service 65 - 40 64 70 73


Transportation 71 - 83 118 87 110


General Government 200 - 144 139 113 120


Public Safety 242 - 198 203 221 199


Other 210 - 212 207 230 194


Total$1,197 - 1,050 1,096 1,146 1,074










Per Capita Expenditures by Object







Salaries & Wages$667 - 599 571 557 501


Capital Outlay 24 - 36 98 132 87


Other Operating 506 - 415 427 457 486


Total$1,197 - 1,050 1,096 1,146 1,074










Population GroupNo 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 103 96 100 101 101 103


Average Population In Group 1,619 1,660 1,652 1,661 1,642 1,638


Town of Andrews Population 1,786 1,913 1,920 1,916 1,909 1,892

Group Average Per Capita Revenues by Source







Property Tax 449 410422406369348


Utility 479 421427415423391


Sales Tax 160 151177199195179


Sales & Services 110 8784827672


Intergovernmental 271 238239222221246


Debt Proceeds 41 747512969170


Other Miscellaneous 139 106146192196160


Total 1,649 1,4871,5701,6451,5491,566










Group Average Per Capita Expenditures by Function







Utility 497 492531572461487


Debt Service 154 127154126110108


Transportation 145 141148140142131


General Government 241 202216265201222


Public Safety 397 345350384346326


Other 207 178201203206205


Total 1,641 1,4851,6001,6901,4661,479










Group Average Per Capita Expenditures by Object







Salaries & Wages 537 462480450427402


Capital Outlay 258 255302483305373


Other Operating 846 768818757733704


Total 1,641 1,4851,6001,6901,4651,479


















General Fund
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201120102009200820072006

General Fund revenues$1,281,203 1,251,588 1,338,389 1,297,032 1,426,593 1,241,737

General Fund expenditures 1,353,312 1,362,930 1,202,563 1,308,033 1,239,298 1,176,374

Operating transfers in - - - - - -

Operating transfers out - 32,000 32,000 32,000 32,000 42,000

Capital leases and installment purchase proceeds - 55,000 - - - 29,839

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses (72,109) (88,342) 103,826 (43,001) 155,295 53,202










Fund balance available (FBA):







In dollars$1,023,256 865,561 991,855 899,781 872,414 766,928


FBA as a % of GF Net Expenditures:







Unit's FBA %75.6164.6080.3467.1568.6264.53


Group weighted average FBA %64.1466.7966.0562.4565.4864.58


State weighted average Non-Electric Group41.0738.7037.8936.6637.3937.38


State weighted average FBA %39.5337.4737.0336.3436.5436.96

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$536,433 378,836 318,382 225,404 143,539 181,718


Quick ratio6.42 4.07 3.87 2.88 2.06 2.43


Net income170,833 (122,584)(98,573)(93,839)(156,384)(275,189)


Cashflow from operations166,877 105,003 128,358 150,027 65,501 77,492


Depreciation & Amortization Expense318,967 249,275 250,710 244,755 245,891 357,927


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year1,7861,9131,9201,9161,9091,892


Population GroupNo Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499


Cash &Investments$1,418,866 $0 $1,559,817 $1,391,784 $1,303,747 $1,207,599


Investment Earnings16,081 0 10,819 15,582 21,966 13,399


Tax Rate Equivalent0.01300.00000.00870.01720.02680.0153


Tax Rate Equivalent Group weighted average0.00340.00480.01310.02610.04090.0283


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200820082008200420042004


January 1, Prior Year Assessed Valuation$124,070,042 125,410,265 124,118,558 90,824,990 81,954,468 87,807,016


Tax Rate0.38000.38000.52000.52000.52000.4700


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio131.29115.0498.2063.2474.8081.88


Assessment -to-Sales Ratio Group weighted average100.8097.6986.7788.9479.9685.71


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$94,500,756 109,014,486 126,393,644 143,619,529 109,564,797 107,238,661


EffectiveTax Rate0.49890.43720.51060.32880.38900.3848


Group weighted average Effective Tax Rate0.27710.29010.25890.25440.27370.2826


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected91.820088.820089.530089.130092.100088.2900


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles91.8890.2390.7791.7194.4391.15


Percent Collected Excluding Motor Vehicles Group weighted average97.0495.9296.6797.7898.0197.76


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 90.8146.6370.3562.0564.8761.18


Percent Collected Motor Vehicles Only Group weighted average84.2085.2184.6085.1686.0785.54


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected62,916 58,010 68,208 79,416 60,926 70,398


Tax Rate Equivalent0.05070.04630.05500.08740.07430.0802


Dominant County: Cherokee






Debt Information








Population Group1,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,499


Ratings:







Fitch







Moody's







S & P
















General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation




Enterprise GO Debt$0 0 0 0 0 0


General Government GO 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 Group236 256 265 277 294 297


Total Per Capita Statewide450 449 455 456 478 495


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 Average0.1642%0.1838%0.1750%0.1852%0.2336%0.2606%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.4280%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 Government0 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 $540,441 229,403 244,697 268,324 291,951 315,577


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes1,7861,9131,9201,9161,9091,892









1.5AFISCAL Governmental Activities Assets2,099,360
2,577,9212,536,9872,504,2922,343,204
1.5BSUMMARYGovernmental Activities Liabilities78,345
446,455488,942530,751637,252
3.5A
Business Type Activities Assets679,354
6,466,2636,603,2276,749,3726,909,806
3.5B
Business Type Activities Liabilties619,832
360,176398,567450,873454,923
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy435,683
414,148434,960429,972354,415
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections30,542
48,63916,12044,42820,022
13.0
Penalties and Interest8,819
9,7566,38016,5143,322
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 Tax246,615




17.0
1/2% Local Government Option Sales Tax (40)88,367




18.0
1/2% Local Government Option Sales Tax (42)81,016
470,452463,940584,726490,467
18.5
1/2% Local Government Option Sales Tax (44)-1,553




19.0
Privilege Licenses6,391
4,7224,8963,6232,372
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses



3,1456,275
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 Harmless





42.0
Wireless Enhanced 911 Service Charges





42.1
Emergency Telephone Services Fund (ETSF) Revenues (Do not include interest)





42.2
ETSF Interest Income





43.0
Piped Natural Gas Charge Distribution





44.0
Utility Franchise Tax83,402
105,73862,05673,79683,376
45.0
Beer and Wine Tax8,431
8,6058,7948,5498,882
46.0
Powell Bill53,287
62,47569,89362,27162,746
50.0
Court Fees - Facilities and Arrest Fees13,887



3,373
51.0
General Government





52.0
Public Safety31,840
15,78012,16713,61513,077
53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection344,214


42,43642,436
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


2,190

61.0LOCALPayments in Lieu of Taxes - Local7,034
12,7007,4523325,624
62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety


10,000

64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development

42,436


68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation



9,9579,200
71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits

300150525575
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties

2,4003,8174,9004,055
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste

126,814134,762132,791124,460
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries

3,97510,8006,6806,300
81.0
Recreation Service Revenues11,892
20,21821,53916,23911,290
82.0
Library Service Revenues483
131214253423
83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services111,462




86.0UTILITYWater and Sewer Charges845,611
813,461796,422762,383727,514
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds16,081
10,81915,58221,96613,399
91.0
Special Assessments





92.0
Private Contributions and Donations

1,2751,1249988,513
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 Distribution37,603
27,00013,9452,50015,136
98.0
Other Miscellaneous Revenues37,092
2,97516,5377,1804,997
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases



68,49559,063
101.0
Other





102.0NON-REVSchool - Current Levy Collections




354,415
103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits




17,755
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct





109CGOVTGoverning Body - Construction





109D
Governing Body - Purchase of P,P&E





110A
Administration - Salaries & Wages224,887
152,844152,045126,010104,861
110B
Administration - Other Direct127,078
121,060111,14991,508115,940
110C
Administration - Construction





110D
Administration - Purchase of P,P&E3,985
1,4251,841
7,325
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 Wages322,742
280,468262,215271,933247,609
119BSAFETYPolice & Comm - Traffic Control - Other Direct61,523
55,92954,01951,60350,456
119C
Police & Comm - Traffic Control - Construction





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


19,57540,16245,632
120A
Emergency Communications - Salaries & Wages





120B
Emergency Communications - Other Direct





120C
Emergency Communications - Construction





120D
Emergency Communications - Purchase of P,P&E





120B
Emergency Telephone Service Fund (ETSF) Expenditures - Operating





120C
ETSF Expenditures - Capital Construction





120D
ETSF Expenditures - Capital Purchases





121A
Emergency Mgmt - Salaries & Wages





121B
Emergency Mgmt - Other Direct





121C
Emergency Mgmt - Construction





121D
Emergency Mgmt - Purchase of P,P&E





122A
Fire - Salaries & Wages



3,196
122B
Fire - Other Direct22,480
14,24115,82720,98915,390
122C
Fire - Construction





122D
Fire - Purchase of P,P&E25,806
9,6487,9495,692
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 & Wages75,588
104,19286,61374,88171,998
128B
Streets and Highways - Other Direct20,323
50,50578,77389,254124,248
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E9,743
4,00061,5931,59512,606
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 Direct20,424




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

72,00068,76167,76362,935
136BMENTALSolid Waste - Other Direct

34,53735,84736,70336,188
136CPROTECTIONSolid Waste - Construction





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


4,019
7,003
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 Direct12,021
9,25513,53211,51110,627
138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E





139A
Environ. All Other - Salaries & Wages81,615




139B
Environ. All Other - Other Direct28,403




139C
Environ. All Other - Construction





139D
Environ. All Other - Purchase of P,P&E





140AECONOMICPlanning & Zoning - Salaries & Wages





140B& PHYSICALPlanning & Zoning - Other Direct





140CDEVELOPPlanning & Zoning - Construction





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





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct

42,436
42,43642,436
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





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 & Wages71,929
54,82052,32230,80614,596
153BRECREATIONRecreation & Parks - Other Direct66,203
55,91857,31958,13760,467
153C
Recreation & Parks - Construction





153D
Recreation & Parks - Purchase of P,P&E

23,77836,31286,15936,305
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

101,54094,23790,87384,500
156B
Libraries - Other Direct115,414
13,4569,70712,38911,428
156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E


25,0002,030
157A
Cult. & Recr. All Other - Salaries & Wages





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





157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages415,132
385,051377,193398,773362,121
158B
Water & Sewer - Other Direct 278,292
301,683290,472296,344297,277
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E3,885
29,80431,938115,73555,895
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 Direct32,781




161.1C
Storm Water - Construction





161.1D
Storm Water - Purchase of P,P&E





161BDEBTWater & Sewer - Interest & Fees6,522
8,61011,85613,05529,425
161DSERVICEWater & Sewer - Principal47,165
37,11467,06971,21757,440
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 & Fees6,583
1,7834,0435,6246,476
166D
All Other - Principal56,565
29,86939,31044,09043,859
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement

20,55029,55727,90116,552
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 vehicles447,980.442,416.00434,500.00445,560.00430,459.00363,157.00
180.0
Current year's levy -- Motor vehicles (only)26,528.14,798.0028,093.0042,467.0036,962.0038,252.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh36,388.43,212.0040,115.0036,949.0023,964.0032,146.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles2,4377,8978,33016,11812,98314,848
183.0DATAPercentage of Taxes Collected - All Property %91.8288.8289.5389.1392.1088.29
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%91.8890.2390.7791.7194.4391.15
185.0
Percentage of Taxes Collected - Motor Vehicles %90.8146.6370.3562.0564.8761.18
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 Other1,418,866
1,559,8171,391,7841,303,7471,207,599
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 Revenues2,498,199
2,204,8192,113,7402,318,2742,081,312
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues2,498,199
2,204,8192,113,7402,318,2742,081,312


Calculated amount2,498,199
2,204,8192,113,7402,318,2742,081,312


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures2,137,089
2,016,5162,100,0932,188,3692,031,595
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures2,137,089
2,016,5162,100,0932,188,3692,031,595


Calculated amount2,137,089
2,016,5162,100,0932,188,3692,031,595


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



3,300
401BWater /Number of residential accounts billed Sewer



1,900
402ASewer Amount processed and/or purchased in units Water211
116,923116,192

402BOperationsAmount processed and/or purchased in units Sewer159
66,19065,502

403A
Total amount billed in units - Water132
82,34081,825

403B
Total amount billed in units - Sewer63
60,72460,094

404A
Of the total in 403A above how many units were Residential W50
46,72246,579

404B
Of the total in 403B above how many units were Residential S27
25,93925,669

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





408A
Dollars related to 403A above597,174
485,366482,335498,868
408B
Dollars related to 403B above285,637
237,760235,294289,244
409A
Dollars related to 404A above415,167
276,662274,931397,413
409B
Dollars related to 404B above142,353
102,239101,176144,680
410A
Dollars related to 405A above



245,150
410B
Dollars related to 405B above



1,486
411A
Dollars related to 406A above



238,323
411B
Dollars related to 406B above



1,486
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water1,068
1,1191,112

421B
Number of residential accounts billed - Sewer620
674667

422A
Number of non-residential & bulk accounts billed - Water210
220220

422B
Number of non-residential & bulk accounts billed - Sewer187
191191

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialWilliam Green

951.0
TitleFinance Director

952.0
Date11/10/201101/00/190011/06/200911/13/200811/30/200710/31/2006
953.0
ContactWilliam Green

954.0
TitleFinance Director

955.0
Phone(828) 321-5111




956.0
Fax(828) 321-4159




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Andrews













201120102009200820072006








Population
1,7861,9131,9201,9161,9091,892
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
$845,611777,520813,461796,422762,383727,514
Total Operating Revenues Per Capita
$473406424416399385
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
118.95%119.12%115.24%114.56%123.43%139.84%
Group Weighted Average
98.67%103.53%104.32%100.84%98.61%97.18%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
-18.95%-19.12%-15.24%-14.56%-23.43%-39.84%
Group Weighted Average
1.33%-3.53%-4.32%-0.84%1.39%2.82%
State Weighted Average
17.41%14.92%10.14%13.30%17.53%18.43%








Operating Transfers In
0.00%4.12%3.93%4.02%4.20%5.77%
Group Weighted Average
2.39%9.32%5.23%5.30%2.84%3.65%
State Weighted Average
0.85%1.71%1.26%1.45%1.20%1.83%








Operating Transfers Out
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
2.00%1.97%5.24%2.83%2.13%9.41%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
20.20%-15.77%-12.12%-11.78%-20.51%-37.83%
Group Weighted Average
-9.48%1.18%-23.75%1.30%-0.96%-2.72%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
6.424.073.872.882.062.43
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
29.716.814.114.716.319.3
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
128.6247.9209.6168.1123.0146.7
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$166,877105,003128,358150,02765,50177,492








Debt to Equity
0.090.040.050.050.060.06
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
313130145165200204
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$3,885029,80431,938115,73555,895










2005200420032002



$037,4212,436,2781,513,652









Capital Contributions: Excluded from income above
$000000
















Operating Statistics














Estimated population of the areas served Water00003,300NA
Estimated population of the areas served Sewer00001,900NA








Number of Gallons of Water Processed (000) omitted2110116,923116,1920NA
Number of Gallons of Sewage Processed (000) omitted159066,19065,5020NA








Number of Gallons of Water Billed (000) omitted132082,34081,8250NA
Number of Gallons of Sewage Billed (000) omitted63060,72460,0940NA








Ratio of Water Billed to Water Processed0.62709
0.704220.70422
NA
Ratio of Sewage Billed to Sewage Processed0.39432
0.917420.91744
NA








Total Revenue from Water Sales597,1740485,366482,335498,868NA
Total Revenue from Sewage Sales285,6370237,760235,294289,244NA








Water Revenue per 1000 gallons of Sales




151.17212NA
Sewage Revenue per 1000 gallons of Sales




152.23368NA








Group Average Sales per thousand Gallons Water$0.00015$58.03901$27.87923$1,769.81984$14,046.04813NA
Group Average Sales per thousand Gallons Sewage$0.00021$70.05637$30.85954$824.88077$6,790.60081NA








State Average Sales per thousand Gallons Water$0.00336$24.76610$28.47236$12,972.02948$5,350.70834NA
State Average Sales per thousand Gallons Sewage$0.00971$42.19716$44.32771$10,951.56798$3,952.35744NA








Residential Water Sales per thousand Gallons$8,224.38590
5.921455.90247
NA
Residential Sewage Sales per thousand Gallons$5,270.38134
3.941523.94156
NA








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 %68.62%67.15%80.34%64.60%75.61%
Group average FBA %65.48%62.45%66.05%66.79%64.14%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.70%41.07%
State average FBA %36.54%36.34%65.48%37.47%39.53%






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

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Analysis of Property Tax

20072008200920102011
Municipality92.10%89.13%89.53%88.82%91.82%
Pop. Group97.18%96.86%95.99%95.32%96.41%
Statewide97.58%97.56%97.34%97.35%97.42%






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






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group294277265256236
Statewide478456455449450






Municipal Population Group: 1,000 to 2,499






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Analysis of Revenue

20072008200920102011
Property Tax$2572392460266
Utility3994164240473
Sales Tax3062422440233
Sales & Services848980069
Intergovernmental111901290304
Debt Proceeds360000
Other Miscellaneous212725054
Total$1,2141,1031,14801,399

Go to top of page
Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$475,044
$266
Water/Sewer845,611
473
Electric0
0
Other Utilities0
0
Sales Tax414,445
233
Sales & Services123,837
69
Intergovernment542,095
304
Debt Proceeds0
0
Miscellaneous97,167
54
Total$2,498,199
$1,399





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





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$355,950
$200
Water/Sewer697,309
390
Electric0
0
Other Utilities32,781
18
Debt Service116,835
65
Transportation126,078
71
Public Safety432,551
242
Other375,585
210
Total$2,137,089
$1,197





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





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Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$1,191,893
$667
Water/Sewer Capital3,885
2
Electric Capital0
0
Other Capital39,534
22
Other Operating901,777
506
Total$2,137,089
$1,197





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






Last Updated 6/15/2012 11:03:43 AM