North Carolina
Department of State Treasurer
Financial Information
City of Brevard



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 Transylvania 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$4,107,936 $3,632,821 $3,100,958 $3,059,975 $3,022,394 $2,889,673


Utility 3,733,987 3,742,141 3,447,737 3,381,562 3,117,260 2,981,495


Sales Tax 814,050 808,412 1,059,056 1,179,178 1,188,700 1,193,684


Sales & Services 1,116,500 980,586 993,127 1,041,114 898,070 875,400


Intergovernmental 2,046,908 1,781,207 2,121,924 2,613,480 1,689,009 1,383,705


Debt Proceeds - 940,000 - 785,000 - -


Other Miscellaneous 581,612 1,517,479 1,240,376 1,836,397 1,321,884 1,143,410


Total$12,400,993 13,402,646 11,963,178 13,896,706 11,237,317 10,467,367










Expenditures by Function







Utility$4,024,068 3,890,598 3,785,046 3,090,113 2,824,758 2,531,712


Debt Service 438,141 390,754 376,025 284,431 287,680 284,567


Transportation 908,406 874,394 848,032 845,295 934,051 833,104


General Government 2,512,014 1,998,986 2,032,348 2,016,834 1,792,593 1,730,322


Public Safety 2,404,801 3,571,468 2,910,658 3,468,384 2,676,649 2,414,682


Other 1,984,312 1,833,215 1,768,373 1,998,153 2,009,746 1,831,722


Total$12,271,742 12,559,415 11,720,482 11,703,210 10,525,477 9,626,109










Expenditures by Object







Salaries & Wages$5,019,953 5,153,405 5,278,632 5,115,386 5,158,740 4,517,420


Capital Outlay 1,520,793 1,495,362 602,946 702,824 656,938 480,590


Other Operating + Debt Service 5,730,996 5,910,648 5,838,904 5,885,000 4,709,799 4,628,099


Total$12,271,742 12,559,415 11,720,482 11,703,210 10,525,477 9,626,109



















Per Capita Revenues by Source







Property Tax$538 508 432 429 428 423


Utility 489 523 481 474 442 437


Sales Tax 108 115 148 166 169 175


Sales & Services 146 137 139 146 127 128


Intergovernmental 268 249 296 367 239 203


Debt Proceeds - 131 - 110 - -


Other Miscellaneous 76 212 173 258 187 167


Total$1,625 1,875 1,669 1,950 1,592 1,533










Per Capita Expenditures by Function







Utility$527 544 528 434 400 371


Debt Service 57 55 52 40 41 42


Transportation 119 122 118 119 132 122


General Government 330 280 284 282 254 253


Public Safety 315 500 406 487 379 354


Other 260 256 247 280 285 268


Total$1,608 1,757 1,635 1,642 1,491 1,410










Per Capita Expenditures by Object







Salaries & Wages$658 721 736 718 731 662


Capital Outlay 199 209 84 99 93 70


Other Operating 751 827 815 825 667 678


Total$1,608 1,757 1,635 1,642 1,491 1,410










Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999


Number of Municipalites in Group 119 122 120 120 124 123


Average Population In Group 4,793 4,664 4,697 4,793 4,727 4,663


City of Brevard Population 7,630 7,149 7,170 7,128 7,057 6,829

Group Average Per Capita Revenues by Source







Property Tax 356 342346336310306


Utility 392 322314310313326


Sales Tax 125 125144160160154


Sales & Services 86 8885807874


Intergovernmental 237 202185180174160


Debt Proceeds 127 8020917110895


Other Miscellaneous 131 106105133160126


Total 1,454 1,2651,3881,3701,3031,241










Group Average Per Capita Expenditures by Function







Utility 422 419414370332305


Debt Service 111 1031001029698


Transportation 91 9595110111112


General Government 173 179185169159156


Public Safety 314 323318318310280


Other 242 220219230235209


Total 1,353 1,3391,3311,2991,2431,160










Group Average Per Capita Expenditures by Object







Salaries & Wages 447 431429414405390


Capital Outlay 250 325317279252205


Other Operating 655 583585606584564


Total 1,352 1,3391,3311,2991,2411,159


















General Fund
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201120102009200820072006

General Fund revenues$7,777,367 7,219,511 6,851,847 6,936,688 6,621,182 6,438,587

General Fund expenditures 7,427,711 7,566,553 6,877,463 7,411,320 6,725,760 6,156,565

Operating transfers in 459,950 232,400 208,247 149,192 461,119 201,603

Operating transfers out 448,216 195,250 397,000 112,482 289,391 250,000

Capital leases and installment purchase proceeds - 790,000 - 785,000 - -

Other items 493 29,978 - - - -

Excess of revenues and other sources over (under) expenditures and other uses 361,883 510,086 (214,369) 347,078 67,150 233,625










Fund balance available (FBA):







In dollars$5,795,795 2,811,891 2,301,288 2,355,391 2,081,875 2,149,819


FBA as a % of GF Net Expenditures:







Unit's FBA %73.5940.3331.6434.9529.6833.56


Group weighted average FBA %69.3067.3970.2565.0564.3162.32


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$1,470,471 1,241,167 877,828 730,899 593,744 561,752


Quick ratio3.92 3.96 3.37 2.53 2.47 3.89


Net income509,973 318,030 281,390 (72,265)365,429 146,149


Cashflow from operations520,061 754,669 630,630 694,302 512,526 692,177


Depreciation & Amortization Expense380,884 544,554 368,636 374,517 367,690 376,760


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year7,6307,1497,1707,1287,0576,829


Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999


Cash &Investments$8,073,163 $7,667,944 $7,127,560 $6,413,617 $4,151,836 $4,566,103


Investment Earnings39,430 29,622 124,396 166,552 125,467 104,125


Tax Rate Equivalent0.00410.00310.01860.02530.01970.0170


Tax Rate Equivalent Group weighted average0.00330.00550.01300.02940.04370.0322


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200920092002200220022002


January 1, Prior Year Assessed Valuation$951,603,991 949,006,794 668,521,410 657,212,086 635,952,476 612,462,686


Tax Rate0.43250.38750.49500.49500.49500.4950


Tax Rate Group weighted average0.27780.25520.26970.26690.31160.3191


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio98.7799.4379.7176.7182.0092.31


Assessment -to-Sales Ratio Group weighted average102.19102.8492.1790.9283.5191.52


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$963,454,481 954,447,143 838,692,021 856,748,906 775,551,800 663,484,656


EffectiveTax Rate0.42720.38530.39460.37970.40590.4569


Group weighted average Effective Tax Rate0.28380.26240.24860.24270.26020.2921


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected99.440099.720099.300099.290099.260098.1500


Percent Collected Group weighted average96.6795.4095.4195.8196.7096.72


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles99.6599.9299.7399.7399.7298.79


Percent Collected Excluding Motor Vehicles Group weighted average97.3897.4397.5598.0697.9998.08


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 94.2595.4592.9793.0692.8089.06


Percent Collected Motor Vehicles Only Group weighted average85.3885.6085.2385.7586.0486.22


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected172,647 168,770 221,812 224,458 216,713 236,963


Tax Rate Equivalent0.01810.01780.03320.03420.03410.0387


Dominant County: Transylvania






Debt Information








Population Group5,000 to 9,9995,000 to 9,9995,000 to 9,9995,000 to 9,9995,000 to 9,9995,000 to 9,999


Ratings:







Fitch







Moody's







S & P
















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




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group79 89 69 71 93 117


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 Average0.0680%0.0786%0.0531%0.0577%0.0861%0.1199%


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$516,059 631,885 742,436 847,711 947,711 1,042,436


--General Government255,000 311,667 368,333 425,000 481,667 538,333


Total*$771,059 943,552 1,110,769 1,272,711 1,429,378 1,580,769


* 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 Changes7,6307,1497,1707,1287,0576,829









1.5AFISCAL Governmental Activities Assets12,163,20111,282,00910,953,74710,011,3527,336,9817,847,763
1.5BSUMMARYGovernmental Activities Liabilities2,299,0692,551,5042,006,4111,860,5401,114,0641,009,552
3.5A
Business Type Activities Assets14,407,52913,796,39213,433,10813,272,50613,455,50213,096,446
3.5B
Business Type Activities Liabilties951,2921,010,993952,7391,073,5271,184,2581,190,631
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy4,082,0383,600,7853,054,1792,997,8442,922,9612,789,533
11.0TAXCurrent Collections of Special Tax Districts361,736333,345309,360288,015244,721219,868
12.0REVENUESPrior Years' Levy Collections7,31515,69428,46244,64679,22175,672
13.0
Penalties and Interest18,58316,34218,31717,48520,21224,468
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax
4,9682,145


16.0
1% Local Government Option Sales Tax385,922352,345396,927436,847447,096488,326
17.0
1/2% Local Government Option Sales Tax (40)239,858226,719239,979265,024264,412249,329
18.0
1/2% Local Government Option Sales Tax (42)188,270192,954237,677262,773263,382246,806
18.5
1/2% Local Government Option Sales Tax (44)
36,394184,473214,534213,810209,223
19.0
Privilege Licenses22,37422,44222,20422,29122,56421,009
19.2
Privilege -- All other privileges and pemits19,71822,40224,13033,43135,72311,533
20.0
Auto Licenses
158,365198,459201,105193,360202,463
21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses
50,96052,19744,10639,29217,498
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 - Federal495,000495,000495,000255,000255,000255,000
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
89,80841,21342,11717,19736,693
41.0REVENUESTransitional Hold Harmless252,003166,824



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
59,57353,05044,58054,46254,599
44.0
Utility Franchise Tax422,368319,248314,637298,024291,311267,722
45.0
Beer and Wine Tax31,50810,22632,01232,05730,85830,013
46.0
Powell Bill201,240200,919226,138251,915220,678224,355
50.0
Court Fees - Facilities and Arrest Fees4,2454,4903,4645,0676,6246,893
51.0
General Government





52.0
Public Safety6,9071,1502,3007,79821,07980,907
53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection276,637

1,061,00615,994
56.0
Econ. & Phys. Dev. - Housing/Community Dev
8,500307,294348,237327,183362,161
57.0
Econ. & Phys. Dev. - All Other242,944412,55489,21672,321305,000
58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation
9,665554,600192,60883,52022,500
61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety59,355


43,67037,639
64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development900


14,683
68.0
Human Services - Health, Mental Hlt & Hosp1,2503,2503,0002,7501,7505,223
69.0
Human Services - All Other





70.0
Culture and Recreation52,551




71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits





74.0SALES &Parking Revenues3,2005,2624,3706,4157,2309,800
75.0SERVICESRents and Royalties24,75426,65022,55026,65024,55322,500
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste656,716575,495595,316595,120559,189554,660
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues
20,2729,028

9,378
82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services431,830352,907361,863412,929307,098279,062
86.0UTILITYWater and Sewer Charges3,733,9873,742,1413,447,7373,381,5623,117,2602,981,495
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds39,43029,622124,396166,552125,467104,125
91.0
Special Assessments
32,02950,31492,597

92.0
Private Contributions and Donations1,2002,30020,194


93.0
Sales of Materials and Fixed Assets49357,72823,38424,30722,8911,960
94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution136,219169,437171,793215,719167,452130,206
98.0
Other Miscellaneous Revenues44221,99123,57186,3409,295233,140
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases
940,000
785,000

101.0
Other
611,890218,229661,934461,119201,608
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits





106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages35,29234,94334,94433,28033,27933,684
109BGENERALGoverning Body - Other Direct18,62722,33617,63524,16629,16027,503
109CGOVTGoverning Body - Construction





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




210,269
110A
Administration - Salaries & Wages257,055243,105284,750236,403218,99576,906
110B
Administration - Other Direct98,464108,966101,10997,10286,201
110C
Administration - Construction





110D
Administration - Purchase of P,P&E2,3533,1082,505


111A
Elections - Salaries & Wages
15,746



111B
Elections - Other Direct


14,455
7,620
111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages241,224216,578224,366200,880205,242187,334
112B
Finance - Other Direct136,152185,959173,263168,810100,21177,123
112C
Finance - Construction





112D
Finance - Purchase of P,P&E26,971


64,22338,018
113A
Taxes - Salaries & Wages125,497




113B
Taxes - Other Direct
113,69699,098100,93097,20193,146
113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages82,286



45,208
114B
Legal - Other Direct2,020102,944128,47659,94497,115
114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages511,606243,726245,527223,309212,290195,325
115B
Public Buildings - Other Direct190,914138,908156,660223,797165,005145,839
115C
Public Buildings - Construction





115D
Public Buildings - Purchase of P,P&E31,364

4,908
53,047
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 & Wages121,314137,492135,777137,125136,615130,198
117B
Central Services - Other Direct398,000318,396327,817365,629246,840305,459
117C
Central Services - Construction





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

5,239


118A
Gen. Govt. All Other - Salaries & Wages181,23566,24964,82073,27270,63862,810
118B
Gen. Govt. All Other - Other Direct48,89146,83430,36252,82429,57840,833
118C
Gen. Govt. All Other - Construction





118D
Gen. Govt. All Other - Purchase of P,P&E2,749




119APUBLICPolice & Comm - Traffic Control - Salaries and Wages1,391,8111,757,3621,846,3991,833,5361,929,9841,732,781
119BSAFETYPolice & Comm - Traffic Control - Other Direct451,520297,193270,018233,292296,087315,801
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E68,21821,18285,44550,02499,49170,488
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 & Wages186,260174,120166,988156,069115,93080,540
122B
Fire - Other Direct131,747172,676129,825250,538132,780129,422
122C
Fire - Construction





122D
Fire - Purchase of P,P&E
790,000
647,892
21,221
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 Direct43,422233,211294,965179,787

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 & Wages97,002114,73492,63685,184105,43199,467
128B
Streets and Highways - Other Direct198,806171,657184,367214,175172,158142,022
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E52,598




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 & Wages207,239218,988239,487228,900211,711191,834
130B
Powell Bill - Other Direct139,090149,108109,177151,316230,950188,856
130C
Powell Bill - Construction





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




65,575
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 & Wages137,513156,266153,428104,329125,88387,580
135B
Transpor. All Other - Other Direct76,15863,64168,93761,39164,62157,770
135C
Transpor. All Other - Construction





135D
Transpor. All Other - Purchase of P,P&E



23,297
136AENVIRONSolid Waste - Salaries & Wages188,372275,657306,829310,874328,489292,154
136BMENTALSolid Waste - Other Direct413,234381,258350,929350,358345,567320,572
136CPROTECTIONSolid Waste - Construction





136D
Solid Waste - Purchase of P,P&E122,195




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
283,868284,588277,486252,624203,204
140B& PHYSICALPlanning & Zoning - Other Direct
92,666126,790113,377112,941107,188
140CDEVELOPPlanning & Zoning - Construction





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





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct
109,78296,558154,401152,880435,345
141C
Economic Development - Construction





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





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct

41,694348,236330,303362,246
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 Direct61,2969,214



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 Direct746,896195,250



152C
Human Serv. All Other - Construction





152D
Human Serv. All Other - Purchase of P,P&E





153ACULTURE Recreation & Parks - Salaries & Wages37,68125,8269,021

17,069
153BRECREATIONRecreation & Parks - Other Direct45,80541,760137,464425,92193,45170,444
153C
Recreation & Parks - Construction368,833400,434397,000
369,991
153D
Recreation & Parks - Purchase of P,P&E





154A
Coliseum - Salaries & Wages





154B
Coliseum - Other Direct





154C
Coliseum - Construction





154D
Coliseum - Purchase of P,P&E





155A
Museums - Salaries & Wages





155B
Museums - Other Direct





155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





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





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





157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages1,218,5661,188,7451,189,0721,214,7391,211,6291,081,326
158B
Water & Sewer - Other Direct 1,959,9902,421,2152,483,2171,875,3741,513,1931,428,414
158C
Water & Sewer - Construction845,512




158D
Water & Sewer - Purchase of P,P&E
280,638112,757
99,93621,972
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 & Fees25,45843,33435,60940,88446,16051,435
161DSERVICEWater & Sewer - Principal115,826110,550105,275100,00094,72589,449
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
64,74159,03629,44834,35932,862
166D
All Other - Principal296,857172,129176,105114,099112,436110,821
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement81,02678,34069,07869,52151,68513,988
170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement50,79747,38447,94047,72550,69250,441
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
chamber of commerceCHAMBER OF COMMERCECHAMBER OF COMMERCECHAMBER OF COMMERCEChamber of Commerce
176B
Other - Intergovt. Expenditures - Item #
141b141B141B142B142B
176C
Other - Intergovt. Expenditures - Amount
2,5002,5002,5003,5003,500
177A
Other - Intergovt. Expenditures - Recipient
Heart of BrevardHEART OF BREVARDHEART OF BREVARDHEART OF BREVARDHeart of Brevard
177B
Other - Intergovt. Expenditures - Item #
141b141B141B142B
177C
Other - Intergovt. Expenditures - Amount
15,00015,00015,00020,00020,000
178A
Other - Intergovt. Expenditures - Recipient





178B
Other - Intergovt. Expenditures - Item #





178C
Other - Intergovt. Expenditures - Amount





179.0
Current year's levy -- Excluding motor vehicles3,893,348.3,560,455.003,111,335.003,051,186.002,959,429.002,856,945.00
180.0
Current year's levy -- Motor vehicles (only)159,003.165,916.00213,459.00216,105.00208,360.00202,463.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh13,644.2,854.008,353.008,353.008,353.0034,500.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles9,1357,55415,00015,00015,00022,150
183.0DATAPercentage of Taxes Collected - All Property %99.4499.7299.3099.2999.2698.15
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%99.6599.9299.7399.7399.7298.79
185.0
Percentage of Taxes Collected - Motor Vehicles %94.2595.4592.9793.0692.8089.06
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 Other8,073,1637,667,9447,127,5606,413,6174,151,8364,566,103
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 Revenues13,304,15913,892,64612,453,17814,146,70611,487,31710,717,367
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In903,166490,000490,000250,000250,000250,000
194D
Amount - Net Revenues12,400,99313,402,64611,963,17813,896,70611,237,31710,467,367


Calculated amount12,400,99313,402,64611,963,17813,896,70611,237,31710,467,367


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures13,174,90813,049,41512,210,48211,953,21010,775,4779,876,109
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out903,166490,000490,000250,000250,000250,000
195D
Amount - Net Expenditures12,271,74212,559,41511,720,48211,703,21010,525,4779,626,109


Calculated amount12,271,74212,559,41511,720,48211,703,21010,525,4779,626,109


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



4,037
401BWater /Number of residential accounts billed Sewer



3,349
402ASewer Amount processed and/or purchased in units Water461422,516,800346,194328,077339,285
402BOperationsAmount processed and/or purchased in units Sewer478365,532,400299,503283,918292,100
403A
Total amount billed in units - Water256262,474,100301,188285,427296,530
403B
Total amount billed in units - Sewer213227,074,200260,567247,000255,300
404A
Of the total in 403A above how many units were Residential W132112,863,900129,511122,734157,160
404B
Of the total in 403B above how many units were Residential S108120,349,326138,101130,910135,309
405A
Of the total in 403 above, how many units were Outside Muni W



44,480
405B
Of the total in 403 above, how many units were Outside Muni S



18,509
406A
Of the total in 405A above how many units were Residential W



23,130
406B
Of the total in 405B above how many units were Residential S



6,848
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 above1,927,3461,724,7171,979,0841,786,6091,700,700
408B
Dollars related to 403B above1,477,1631,357,7901,558,0691,532,3701,477,740
409A
Dollars related to 404A above986,703987,3891,133,0261,022,833973,448
409B
Dollars related to 404B above767,979719,629825,777812,156783,202
410A
Dollars related to 405A above



344,703
410B
Dollars related to 405B above



107,136
411A
Dollars related to 406A above



207,912
411B
Dollars related to 406B above



39,640
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water2,9323,4643,4453,429

421B
Number of residential accounts billed - Sewer2,8952,8742,8712,853

422A
Number of non-residential & bulk accounts billed - Water550641657653

422B
Number of non-residential & bulk accounts billed - Sewer537583557560

423A
Estimated percentage of accounts outside of municipal limits
































950.0
Official


951.0
Title


952.0
Date01/00/1900NOV 23,201001/04/201011/24/200812/19/2007 12/22/2006
953.0
Contact


954.0
Title


955.0
Phone





956.0
Fax





957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



City of Brevard













201120102009200820072006








Population
7,6307,1497,1707,1287,0576,829
Population Group
No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999
Total Operating Revenues
$3,655,5553,706,1413,376,5413,334,0602,979,3553,061,222
Total Operating Revenues Per Capita
$479518471468422448
Group Weighted Average Revenues Per Capita465442409396397412
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
95.89%91.69%98.61%90.68%97.92%87.41%
Group Weighted Average
93.10%92.87%93.32%93.18%90.16%87.26%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
4.11%8.31%1.39%9.32%2.08%12.59%
Group Weighted Average
6.90%7.13%6.68%6.82%9.84%12.74%
State Weighted Average
17.41%14.92%10.14%13.30%17.53%18.43%








Operating Transfers In
8.42%4.45%7.87%0.00%8.52%0.00%
Group Weighted Average
2.55%3.37%2.01%1.52%2.84%2.59%
State Weighted Average
0.85%1.71%1.26%1.45%1.20%1.83%








Operating Transfers Out
5.55%4.97%0.52%12.00%5.87%6.89%
Group Weighted Average
5.13%4.49%7.69%4.05%4.95%2.33%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
6.38%7.11%8.33%-3.40%4.07%4.77%
Group Weighted Average
-5.62%3.49%0.41%2.42%-2.67%6.45%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
3.923.963.372.532.473.89
Group Weighted Average
3.362.993.223.123.263.67
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
33.330.418.233.530.134.2
Group Weighted Average
53.357.765.252.352.853.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
168.3159.6130.0117.055.768.6
Group Weighted Average
360.2368.6384.6439.3462.7413.2
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$520,061754,669630,630694,302512,526692,177








Debt to Equity
0.050.050.060.070.080.09
Group Weighted Average
0.410.400.400.310.280.25
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
8488104119134153
Group Weighted Average
924863806631533484
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$845,512280,638112,757099,93621,972










2005200420032002



$223,090209,175202,975368,914









Capital Contributions: Excluded from income above
$276,63754,464041,206244,0850
















Operating Statistics














Estimated population of the areas served Water00004,037NA
Estimated population of the areas served Sewer00003,349NA








Number of Gallons of Water Processed (000) omitted461422,516,800346,194328,077339,285NA
Number of Gallons of Sewage Processed (000) omitted478365,532,400299,503283,918292,100NA








Number of Gallons of Water Billed (000) omitted256262,474,100301,188285,427296,530NA
Number of Gallons of Sewage Billed (000) omitted213227,074,200260,567247,000255,300NA








Ratio of Water Billed to Water Processed0.554720.621220.870000.870000.87398NA
Ratio of Sewage Billed to Sewage Processed0.445190.621210.870000.869970.87402NA








Total Revenue from Water Sales1,927,3461,724,7171,979,0841,786,6091,700,700NA
Total Revenue from Sewage Sales1,477,1631,357,7901,558,0691,532,3701,477,740NA








Water Revenue per 1000 gallons of Sales




421.27818NA
Sewage Revenue per 1000 gallons of Sales




441.24813NA








Group Average Sales per thousand Gallons Water$0.00493$146.64376$40.01634$1,510.62899$1,842.80047NA
Group Average Sales per thousand Gallons Sewage$0.00751$72.11574$36.04590$1,288.89426$1,811.42912NA








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$7,490.912540.008758.748498.333746.19399NA
Residential Sewage Sales per thousand Gallons$7,141.997580.005985.979516.203935.78825NA








Water Sales per thousand Gallons outside Municipal Limits



7.74962NA
Sewage Sales per thousand Gallons outside Municipal Limits



5.78832NA








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 %29.68%34.95%31.64%40.33%73.59%
Group average FBA %64.31%65.05%70.25%67.39%69.30%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.70%41.07%
State average FBA %36.54%36.34%64.31%37.47%39.53%






Municipal Population Group: No Electric 2,500 to 9,999

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Analysis of Property Tax

20072008200920102011
Municipality99.26%99.29%99.30%99.72%99.44%
Pop. Group96.70%95.81%95.41%95.40%96.67%
Statewide97.58%97.56%97.34%97.35%97.42%






Municipal Population Group: No Electric 2,500 to 9,999






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group9371698979
Statewide478456455449450






Municipal Population Group: 5,000 to 9,999






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Analysis of Revenue

20072008200920102011
Property Tax$428429432508538
Utility442474481523489
Sales Tax169166148115108
Sales & Services127146139137146
Intergovernmental239367296249268
Debt Proceeds011001310
Other Miscellaneous18725817321276
Total$1,5921,9501,6691,8751,625

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$4,107,936
$538
Water/Sewer3,733,987
489
Electric0
0
Other Utilities0
0
Sales Tax814,050
108
Sales & Services1,116,500
146
Intergovernment2,046,908
268
Debt Proceeds0
0
Miscellaneous581,612
76
Total$12,400,993
$1,625





Municipal Population Group: No Electric 2,500 to 9,999





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$2,512,014
$330
Water/Sewer4,024,068
527
Electric0
0
Other Utilities0
0
Debt Service438,141
57
Transportation908,406
119
Public Safety2,404,801
315
Other1,984,312
260
Total$12,271,742
$1,608





Municipal Population Group: No Electric 2,500 to 9,999





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Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$5,019,953
$658
Water/Sewer Capital845,512
111
Electric Capital0
0
Other Capital675,281
89
Other Operating5,730,996
751
Total$12,271,742
$1,608





Municipal Population Group: No Electric 2,500 to 9,999






Last Updated 6/15/2012 11:07:33 AM