North Carolina
Department of State Treasurer
Financial Information
Town of Boonville



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 Yadkin 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$347,076 $356,273 $327,014 $333,645 $332,607 $326,580


Utility 409,801 395,607 380,658 376,073 379,132 395,716


Sales Tax 107,692 112,229 111,683 141,196 142,641 130,423


Sales & Services 59,875 59,243 58,225 52,126 51,790 50,625


Intergovernmental 201,931 192,858 150,171 140,588 128,896 115,784


Debt Proceeds - - - - - -


Other Miscellaneous 10,231 7,527 31,981 91,985 72,599 47,933


Total$1,136,606 1,123,737 1,059,732 1,135,613 1,107,665 1,067,061










Expenditures by Function







Utility$231,676 357,365 311,095 387,530 280,260 275,837


Debt Service 11,000 11,000 19,766 24,515 10,000 19,282


Transportation 139,243 115,097 120,131 131,098 95,673 157,552


General Government 163,316 166,775 167,494 161,299 161,868 137,919


Public Safety 269,080 278,727 263,917 234,359 198,417 208,144


Other 119,323 108,401 117,097 258,654 113,078 109,558


Total$933,638 1,037,365 999,500 1,197,455 859,296 908,292










Expenditures by Object







Salaries & Wages$341,028 412,051 409,933 370,193 328,172 329,932


Capital Outlay 4,532 65,853 46,564 245,931 47,789 28,333


Other Operating + Debt Service 588,078 559,461 543,003 581,331 483,335 550,027


Total$933,638 1,037,365 999,500 1,197,455 859,296 908,292



















Per Capita Revenues by Source







Property Tax$284 306 279 286 285 283


Utility 335 340 325 323 325 343


Sales Tax 88 96 95 120 123 113


Sales & Services 49 51 50 45 44 44


Intergovernmental 165 166 128 121 111 100


Debt Proceeds - - - - - -


Other Miscellaneous 8 6 27 79 62 42


Total$929 965 904 974 950 925










Per Capita Expenditures by Function







Utility$189 307 265 332 240 239


Debt Service 9 9 17 21 9 17


Transportation 114 99 103 112 82 137


General Government 133 143 143 139 139 119


Public Safety 220 239 225 201 170 181


Other 98 93 100 222 97 95


Total$763 890 853 1,027 737 788










Per Capita Expenditures by Object







Salaries & Wages$279 354 350 317 281 286


Capital Outlay 4 57 40 211 41 25


Other Operating 480 479 463 499 415 477


Total$763 890 853 1,027 737 788










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 Boonville Population 1,223 1,165 1,172 1,166 1,166 1,153

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$699,675 675,023 665,537 729,729 721,461 666,685

General Fund expenditures 690,962 669,000 677,405 798,925 579,036 632,455

Operating transfers in - - - - - -

Operating transfers out - - - - - -

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

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses 8,713 6,023 (11,868) (69,196) 142,425 34,230










Fund balance available (FBA):







In dollars$723,271 719,329 716,826 724,255 788,463 613,197


FBA as a % of GF Net Expenditures:







Unit's FBA %104.68107.52105.8290.65136.1796.96


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$852,407 657,571 565,055 501,056 488,908 387,980


Quick ratio15.89 15.32 12.82 12.23 8.68 10.25


Net income138,051 96,325 52,837 61,441 72,521 63,467


Cashflow from operations194,197 105,387 129,307 103,679 132,598 139,291


Depreciation & Amortization Expense72,916 69,889 68,854 70,642 71,190 69,906


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year1,2231,1651,1721,1661,1661,153


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$1,594,813 $1,389,209 $1,303,745 $1,235,500 $1,332,862 $1,075,195


Investment Earnings4,361 2,349 6,498 40,032 58,038 29,224


Tax Rate Equivalent0.00550.00300.00870.05430.08050.0410


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 200920092005200520052005


January 1, Prior Year Assessed Valuation$79,722,822 78,208,305 74,931,639 73,673,618 72,121,640 71,335,419


Tax Rate0.46000.46000.46000.46000.46000.4600


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio102.86102.6085.4288.4394.19100.00


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$77,506,146 76,226,418 87,721,422 83,312,923 76,570,379 71,335,419


EffectiveTax Rate0.47320.47200.39290.40680.43330.4600


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 Collected94.370094.360093.970094.930094.380093.6000


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles96.0896.2395.8397.0996.8195.53


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 75.9075.3876.8874.9772.6576.71


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 Uncollected42,909 44,613 45,673 41,868 42,932 47,079


Tax Rate Equivalent0.05380.05700.06100.05680.05950.0660


Dominant County: Yadkin






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$66,000 77,000 88,000 99,000 110,000 110,000


--General Government0 0 0 0 0 0


Total*$66,000 77,000 88,000 99,000 110,000 110,000


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




Revenue Bond Debt $0 0 0 0 0 0


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes1,2231,1651,1721,1661,1661,153









1.5AFISCAL Governmental Activities Assets1,273,9461,297,6221,329,2491,379,9671,387,4741,256,267
1.5BSUMMARYGovernmental Activities Liabilities23,79623,98625,31130,36469,04373,900
3.5A
Business Type Activities Assets2,102,3941,964,6211,878,0361,833,4931,796,5251,708,068
3.5B
Business Type Activities Liabilties109,154109,432119,172127,466151,939136,003
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy335,057337,790313,982318,663312,499307,879
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections10,30815,53510,78013,10416,63715,485
13.0
Penalties and Interest1,7112,9482,2521,8783,4713,216
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax783




16.0
1% Local Government Option Sales Tax29,87731,48935,14137,34837,46335,987
17.0
1/2% Local Government Option Sales Tax (40)29,66230,85232,93039,41139,95135,439
18.0
1/2% Local Government Option Sales Tax (42)15,47019,54132,74539,24639,78935,317
18.5
1/2% Local Government Option Sales Tax (44)32,68330,34710,86725,19125,43823,680
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 Licenses1,035
7758,69710,0718,291
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

18,500


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 Harmless5,3323,09910,526
3002,519
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 Distribution13160898998791
44.0
Utility Franchise Tax92,80488,43878,58967,93870,58071,550
45.0
Beer and Wine Tax1,5434781,4541,4351,241
46.0
Powell Bill36,29536,27640,89745,83440,87741,477
50.0
Court Fees - Facilities and Arrest Fees149252107282811147
51.0
General Government
11,500



52.0
Public Safety





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 Other65,67752,207



58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation


25,00015,000
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 Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits





74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties





76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste59,87559,24358,22552,12651,79050,625
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 Charges409,801395,607380,658376,073379,132395,716
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds4,3612,3496,49840,03258,03829,224
91.0
Special Assessments





92.0
Private Contributions and Donations

8,76637,5151,0006,000
93.0
Sales of Materials and Fixed Assets

4562,7264002,200
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 Revenues4,052
15,4863,0153,0902,218
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other
5,178



102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits4501,0758105095161,810
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages6,3006,3756,3006,3006,300
109BGENERALGoverning Body - Other Direct48,48454,94746,35932,37022,04724,479
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages61,28358,79371,53273,84270,04766,196
110B
Administration - Other Direct41,74941,16037,80339,46147,54340,441
110C
Administration - Construction





110D
Administration - Purchase of P,P&E


1,6008,174
111A
Elections - Salaries & Wages





111B
Elections - Other Direct


2,226
1,803
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



2,757
118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages160,902178,603168,347143,502127,806121,726
119BSAFETYPolice & Comm - Traffic Control - Other Direct100,13693,14189,32682,79763,18764,957
119C
Police & Comm - Traffic Control - Construction





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


2,5152,65516,613
120A
Emergency Communications - Salaries & Wages





120B
Emergency Communications - Other Direct





120C
Emergency Communications - Construction





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





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





120C
ETSF Expenditures - Capital Construction





120D
ETSF Expenditures - Capital Purchases





121A
Emergency Mgmt - Salaries & Wages





121B
Emergency Mgmt - Other Direct





121C
Emergency Mgmt - Construction





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





122A
Fire - Salaries & Wages





122B
Fire - Other Direct





122C
Fire - Construction





122D
Fire - Purchase of P,P&E





123A
Inspectors - Salaries & Wages





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 & Wages40,96237,22646,46339,31028,00227,506
128B
Streets and Highways - Other Direct58,38952,60952,60149,41343,22862,260
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E


2,710

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



9,77113,069
130B
Powell Bill - Other Direct39,89225,26221,06739,31914,67254,717
130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E


346

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 & Wages40,73237,21846,48039,32641,95740,590
136BMENTALSolid Waste - Other Direct75,18865,05466,03564,79963,73363,396
136CPROTECTIONSolid Waste - Construction





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


124,241

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 Direct3101,9858401,663
2,216
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





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 Direct


2,000

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 Direct2,0934,1441,7421,625
806
156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





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





157B
Cult. & Recr. All Other - Other Direct1,000
2,00025,0007,3882,550
157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages30,84993,83670,81167,91344,28960,845
158B
Water & Sewer - Other Direct 196,295197,676193,720205,098199,011203,272
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E4,53265,85346,564114,51936,96011,720
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 & Fees1,8322,100
2,584

161DSERVICEWater & Sewer - Principal9,1688,90011,0008,416

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

2741,2271,3541,518
166D
All Other - Principal

8,49212,2888,64617,764
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement8,0426,9836,2445,5454,7694,848
172B
Fringe Benefits Other





173AINTERGOVMulti-Cnty Libr Dis,Cnty,Or Other - RecipientAuthorityAuthorityAuthorityAuthorityAuthorityAuthority
173BEXPENDMulti-Cnty Libr Dis,Cnty,Or Other - Item #156156156156156156
173C
Multi-Cnty Libr Dis,Cnty,Or Other - Amount5,5005,5005,5005,5005,0005,000
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 vehicles326,649.327,648.00302,898.00304,528.00299,102.00296,691.00
180.0
Current year's levy -- Motor vehicles (only)30,092.32,256.0033,052.0033,006.0033,382.0033,813.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh12,817.12,357.0012,621.008,862.009,550.0013,266.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles7,2537,9407,6418,2639,1297,876
183.0DATAPercentage of Taxes Collected - All Property %94.3794.3693.9794.9394.3893.60
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%96.0896.2395.8397.0996.8195.53
185.0
Percentage of Taxes Collected - Motor Vehicles %75.9075.3876.8874.9772.6576.71
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 Other1,594,8131,389,2091,303,7451,235,5001,332,8621,075,195
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 Revenues1,136,6061,123,7371,059,7321,135,6131,107,6651,067,061
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues1,136,6061,123,7371,059,7321,135,6131,107,6651,067,061


Calculated amount1,136,6061,123,7371,059,7321,135,6131,107,6651,067,061


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures933,6381,037,365999,5001,197,455859,296908,292
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures933,6381,037,365999,5001,197,455859,296908,292


Calculated amount933,6381,037,365999,5001,197,455859,296908,292


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



1,727
401BWater /Number of residential accounts billed Sewer



1,166
402ASewer Amount processed and/or purchased in units Water4263,8756169,30760,225
402BOperationsAmount processed and/or purchased in units Sewer4256,1005625,92038,325
403A
Total amount billed in units - Water4143,3424231,55559,431
403B
Total amount billed in units - Sewer3734,9933425,91745,668
404A
Of the total in 403A above how many units were Residential W2930,0542914,26443,859
404B
Of the total in 403B above how many units were Residential S2322,1512113,79044,337
405A
Of the total in 403 above, how many units were Outside Muni W



12,282
405B
Of the total in 403 above, how many units were Outside Muni S



344
406A
Of the total in 405A above how many units were Residential W



11,561
406B
Of the total in 405B above how many units were Residential S



234
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 above191,842233,265228,391194,558199,098
408B
Dollars related to 403B above152,466163,461161,178140,319145,295
409A
Dollars related to 404A above159,229193,610189,60753,545146,601
409B
Dollars related to 404B above118,924127,500125,87548,48495,419
410A
Dollars related to 405A above



54,898
410B
Dollars related to 405B above



2,377
411A
Dollars related to 406A above



49,609
411B
Dollars related to 406B above



845
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water549601596641

421B
Number of residential accounts billed - Sewer506441442483

422A
Number of non-residential & bulk accounts billed - Water133787876

422B
Number of non-residential & bulk accounts billed - Sewer5707068

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialKIM WELLS

951.0
TitleFINANCE OFFICER

952.0
Date10/26/201110/29/201010/28/200910/27/200810/15/200710/20/2006
953.0
ContactKIM WELLS

954.0
TitleFINANCE OFFICER

955.0
Phone(336) 367-7941




956.0
Fax(336) 367-4205




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Boonville













201120102009200820072006








Population
1,2231,1651,1721,1661,1661,153
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
$411,470405,458388,260378,873382,331394,744
Total Operating Revenues Per Capita
$336348331325328342
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
72.40%88.68%86.01%90.93%82.18%84.43%
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
27.60%11.32%13.99%9.07%17.82%15.57%
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%0.00%0.00%0.00%0.00%0.00%
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
27.31%10.88%13.61%9.88%18.97%16.08%
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
15.8915.3212.8212.238.6810.25
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
40.940.733.339.436.633.4
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
1,399.5828.7793.9671.2763.9544.8
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$194,197105,387129,307103,679132,598139,291








Debt to Equity
0.030.040.050.050.060.06
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
506068758584
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$4,53265,85346,564114,51936,96011,720










2005200420032002



$113,27424,77721,66937,386









Capital Contributions: Excluded from income above
$25,67752,207024,00000
















Operating Statistics














Estimated population of the areas served Water00001,727NA
Estimated population of the areas served Sewer00001,166NA








Number of Gallons of Water Processed (000) omitted4263,8756169,30760,225NA
Number of Gallons of Sewage Processed (000) omitted4256,1005625,92038,325NA








Number of Gallons of Water Billed (000) omitted4143,3424231,55559,431NA
Number of Gallons of Sewage Billed (000) omitted3734,9933425,91745,668NA








Ratio of Water Billed to Water Processed0.977070.678540.681140.455290.98682NA
Ratio of Sewage Billed to Sewage Processed0.861760.623760.606830.999881.19160NA








Total Revenue from Water Sales191,842233,265228,391194,558199,098NA
Total Revenue from Sewage Sales152,466163,461161,178140,319145,295NA








Water Revenue per 1000 gallons of Sales




115.28547NA
Sewage Revenue per 1000 gallons of Sales




124.60978NA








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$5,555.792046.442076,547.203043.753863.34255NA
Residential Sewage Sales per thousand Gallons$5,143.771635.755955,893.024343.515882.15213NA








Water Sales per thousand Gallons outside Municipal Limits



4.46979NA
Sewage Sales per thousand Gallons outside Municipal Limits



6.90988NA








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 %136.17%90.65%105.82%107.52%104.68%
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
Municipality94.38%94.93%93.97%94.36%94.37%
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$285286279306284
Utility325323325340335
Sales Tax123120959688
Sales & Services4445505149
Intergovernmental111121128166165
Debt Proceeds00000
Other Miscellaneous62792768
Total$950974904965929

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$347,076
$284
Water/Sewer409,801
335
Electric0
0
Other Utilities0
0
Sales Tax107,692
88
Sales & Services59,875
49
Intergovernment201,931
165
Debt Proceeds0
0
Miscellaneous10,231
8
Total$1,136,606
$929





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$163,316
$133
Water/Sewer231,676
189
Electric0
0
Other Utilities0
0
Debt Service11,000
9
Transportation139,243
114
Public Safety269,080
220
Other119,323
98
Total$933,638
$763





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$341,028
$279
Water/Sewer Capital4,532
4
Electric Capital0
0
Other Capital0
0
Other Operating588,078
480
Total$933,638
$763





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






Last Updated 6/15/2012 11:07:21 AM