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



Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Financial Graphs and Comparisons
Download Excel 97 Version of Financial Summary

Institute of Government North Carolina Cities Web Site

Go to North Carolina County and Municipal Financial Information Home Page
Go to Swain 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$442,217 $459,898 $423,197 $439,453 $423,070 $404,653


Utility 999,787 978,016 871,299 849,630 846,120 827,239


Sales Tax 224,717 249,135 311,163 347,583 328,118 296,437


Sales & Services 220,641 190,003 192,747 178,774 176,600 148,967


Intergovernmental 309,508 681,389 562,669 997,095 398,313 1,411,725


Debt Proceeds 62,827 79,410 - 115,505 183,800 -


Other Miscellaneous 102,988 118,409 128,185 180,265 212,052 610,370


Total$2,362,685 2,756,260 2,489,260 3,108,305 2,568,073 3,699,391










Expenditures by Function







Utility$1,118,342 1,464,967 1,163,018 1,288,352 1,016,173 1,024,801


Debt Service 153,904 149,910 164,946 148,363 131,332 131,322


Transportation 83,006 73,078 123,581 582,681 115,078 350,745


General Government 296,145 247,736 294,934 273,860 211,207 240,720


Public Safety 573,002 467,376 484,451 600,255 626,093 397,137


Other 206,556 181,858 178,007 263,779 235,402 206,130


Total$2,430,955 2,584,925 2,408,937 3,157,290 2,335,285 2,350,855










Expenditures by Object







Salaries & Wages$818,119 766,122 781,804 722,311 650,114 625,455


Capital Outlay 265,834 562,836 322,702 1,149,704 410,943 457,973


Other Operating + Debt Service 1,347,002 1,255,967 1,304,431 1,285,275 1,274,228 1,267,427


Total$2,430,955 2,584,925 2,408,937 3,157,290 2,335,285 2,350,855



















Per Capita Revenues by Source







Property Tax$310 309 284 295 284 277


Utility 700 658 585 570 567 566


Sales Tax 157 168 209 233 220 202


Sales & Services 155 128 129 120 118 102


Intergovernmental 217 458 378 669 267 966


Debt Proceeds 44 53 - 77 123 -


Other Miscellaneous 72 80 86 121 142 417


Total$1,655 1,854 1,671 2,085 1,721 2,530










Per Capita Expenditures by Function







Utility$783 985 781 864 681 701


Debt Service 108 101 111 100 88 90


Transportation 58 49 83 391 77 240


General Government 207 167 198 183 141 164


Public Safety 401 314 325 403 420 272


Other 145 122 119 177 158 141


Total$1,702 1,738 1,617 2,118 1,565 1,608










Per Capita Expenditures by Object







Salaries & Wages$573 515 525 484 436 428


Capital Outlay 186 379 217 771 275 313


Other Operating 943 844 875 863 854 867


Total$1,702 1,738 1,617 2,118 1,565 1,608










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 Bryson City Population 1,428 1,487 1,490 1,491 1,492 1,462

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$1,228,720 1,221,003 1,299,157 1,734,515 1,244,370 1,253,460

General Fund expenditures 1,216,500 1,027,839 1,146,075 1,780,523 1,172,951 1,237,613

Operating transfers in - - - - - 1,330,713

Operating transfers out 90,000 105,084 320,000 189,163 65,812 -

Capital leases and installment purchase proceeds 58,976 - - 61,825 183,800 -

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses (18,804) 88,080 (166,918) (173,346) 189,407 1,346,560










Fund balance available (FBA):







In dollars$1,500,169 1,524,280 1,381,613 1,587,619 1,791,758 1,579,335


FBA as a % of GF Net Expenditures:







Unit's FBA %120.25134.5494.2483.21169.84127.61


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$469,823 445,169 439,077 163,513 32,552 38,318


Quick ratio5.96 2.94 3.67 1.32 1.00 1.01


Net income(58,128)377,940 365,523 353,812 44,042 38,653


Cashflow from operations73,866 57,850 (28,250)(43,731)29,190 77,870


Depreciation & Amortization Expense219,945 210,275 206,478 186,893 169,992 174,138


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year1,4281,4871,4901,4911,4921,462


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$1,943,281 $2,057,420 $1,929,453 $2,159,488 $2,444,792 $2,188,843


Investment Earnings3,678 4,797 36,567 90,007 95,231 3,488


Tax Rate Equivalent0.00270.00340.02620.06620.06990.0027


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 200520052005200520052005


January 1, Prior Year Assessed Valuation$137,578,628 139,614,251 139,329,720 135,939,209 136,208,152 130,158,730


Tax Rate0.33000.33000.33000.33000.31000.3100


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio91.4788.6166.2972.6594.2199.16


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$150,408,471 157,560,378 210,182,109 187,115,222 144,579,293 131,261,325


EffectiveTax Rate0.30190.29240.21880.23970.29210.3074


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 Collected90.350092.150090.800094.590095.480095.8700


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles91.1593.0091.7995.6196.6997.46


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 70.0871.3172.2076.4974.1874.63


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 Uncollected55,812 48,493 57,825 42,538 35,615 38,279


Tax Rate Equivalent0.04060.03470.04150.03130.02610.0294


Dominant County: Swain






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$1,156,000 1,183,000 1,209,000 1,234,000 1,258,000 1,281,000


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt1,156,000 1,183,000 1,209,000 1,234,000 1,258,000 1,281,000


Per Capita$810 796 811 828 843 876


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 Sales0.7686%0.7508%0.5752%0.6595%0.8701%0.9759%


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 $79,099 83,262 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 Changes1,4281,4871,4901,4911,4921,462









1.5AFISCAL Governmental Activities Assets5,924,1045,998,4556,028,2036,331,8925,975,7375,640,024
1.5BSUMMARYGovernmental Activities Liabilities626,160585,353602,044622,609619,229439,605
3.5A
Business Type Activities Assets6,347,0976,434,9156,034,0185,960,9575,760,3435,738,970
3.5B
Business Type Activities Liabilties1,360,7401,390,4301,367,4731,659,9351,813,1331,835,802
6.5A
Fiduciary Funds Assets


22,77119,08813,763
6.5B
Fiduciary Funds Liabilties


22,77119,08813,763
10.0PART 2Current Collections of Unit -Wide Levy409,557419,848409,085424,311400,328392,852
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections28,14132,68210,30014,09517,5698,169
13.0
Penalties and Interest4,5197,3683,8121,0475,1733,632
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax998




16.0
1% Local Government Option Sales Tax103,318111,564117,844109,75399,98394,739
17.0
1/2% Local Government Option Sales Tax (40)73,17572,36378,97788,26984,75972,908
18.0
1/2% Local Government Option Sales Tax (42)51,12555,34078,31587,78284,31572,615
18.5
1/2% Local Government Option Sales Tax (44)-2,9019,86836,02761,77959,06156,175
19.0
Privilege Licenses7,6517,0217,5757,4178,8357,966
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses


12,0051,7096,210
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal7,2347,1025,2185,1304,8415,777
28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety
13,500



31.0
Transportation - Streets


199,136
140,141
32.0
Transportation - All Other





33.0
Environmental Protection

6,20244,115

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



57,710
35.0
Econ. & Phys. Dev. - All Other3,85279,411
157,789165,00745,681
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 Harmless74,61960,67322,256


42.0
Wireless Enhanced 911 Service Charges





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





42.2
ETSF Interest Income





43.0
Piped Natural Gas Charge Distribution





44.0
Utility Franchise Tax138,192143,176137,845109,69892,44171,694
45.0
Beer and Wine Tax6,5542,1256,6966,8736,6066,369
46.0
Powell Bill46,27446,27152,35758,70252,05052,680
50.0
Court Fees - Facilities and Arrest Fees68137222348
570
51.0
General Government

5,26815,360

52.0
Public Safety


200,23919,658
53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection

2,06814,705

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





57.0
Econ. & Phys. Dev. - All Other32,715328,994324,537185,000
1,088,813
58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation





71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits





74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties69,15063,38769,15063,81260,00060,000
76.0
Airport





77.0
Fire Protection Charges65,66740,95327,56141,84240,00019,081
78.0
Solid Waste85,82485,66387,03673,12076,60069,886
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues





82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services

9,000


86.0UTILITYWater and Sewer Charges999,787978,016871,299849,630846,120827,239
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds3,6784,79736,56790,00795,2313,488
91.0
Special Assessments





92.0
Private Contributions and Donations1,57310,0009,0004501,568510,084
93.0
Sales of Materials and Fixed Assets





94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution49,00028,00022,00020,00046,00052,000
98.0
Other Miscellaneous Revenues40,08868,59153,04350,38658,70930,622
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases62,82779,410
115,505183,800
101.0
Other





102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits3,1552,4133,7576,72810,429-917
106.0
Deposits Other than Utility





107.0
Prepaid Taxes
-215



108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages



3,2503,900
109BGENERALGoverning Body - Other Direct4,3863,8495,2085,0668373,804
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages93,93291,19395,80282,49373,15775,902
110B
Administration - Other Direct114,377104,479108,069106,76291,83491,161
110C
Administration - Construction





110D
Administration - Purchase of P,P&E




28,484
111A
Elections - Salaries & Wages





111B
Elections - Other Direct
2,913
1,219
2,967
111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages





112B
Finance - Other Direct





112C
Finance - Construction





112D
Finance - Purchase of P,P&E9,137




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 Direct11,7945,66038,76020,3595,5942,972
114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages11,83210,59010,8625,4838,9236,122
115B
Public Buildings - Other Direct31,38729,05236,23352,47827,61225,408
115C
Public Buildings - Construction





115D
Public Buildings - Purchase of P,P&E19,300




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 Wages253,381232,119233,289213,243186,623183,518
119BSAFETYPolice & Comm - Traffic Control - Other Direct184,191159,144150,114175,534149,092144,705
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E69,87114,289
62,053

120A
Emergency Communications - Salaries & Wages





120B
Emergency Communications - Other Direct





120C
Emergency Communications - Construction





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





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





120C
ETSF Expenditures - Capital Construction





120D
ETSF Expenditures - Capital Purchases





121A
Emergency Mgmt - Salaries & Wages





121B
Emergency Mgmt - Other Direct





121C
Emergency Mgmt - Construction





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





122A
Fire - Salaries & Wages





122B
Fire - Other Direct46,48343,79675,99851,67753,61356,963
122C
Fire - Construction





122D
Fire - Purchase of P,P&E

6,25084,597222,277
123A
Inspectors - Salaries & Wages





123B
Inspectors - Other Direct





123C
Inspectors - Construction





123D
Inspectors - Purchase of P,P&E





124A
Rescue Units - Salaries & Wages





124B
Rescue Units - Other Direct





124C
Rescue Units - Construction





124D
Rescue Units - Purchase of P,P&E





125A
Animal Control - Salaries & Wages





125B
Animal Control - Other Direct





125C
Animal Control - Construction





125D
Animal Control - Purchase of P,P&E





126A
Pub. Safety All Other - Salaries & Wages





126B
Pub. Safety All Other - Other Direct





126C
Pub. Safety All Other - Construction





126D
Pub. Safety All Other - Purchase of P,P&E





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 & Wages11,07011,50211,08921,08020,11419,583
128B
Streets and Highways - Other Direct30,56628,94413,63114,24149,06054,958
128C
Streets and Highways - Construction


231,750
182,616
128D
Streets and Highways - Purchase of P,P&E

51,735256,420

129A
Street Cleaning - Salaries & Wages





129B
Street Cleaning - Other Direct





129C
Street Cleaning - Construction





129D
Street Cleaning - Purchase of P,P&E





130A
Powell Bill - Salaries & Wages





130B
Powell Bill - Other Direct41,37032,63247,12659,19045,90493,588
130C
Powell Bill - Construction





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





131A
Parking Facilities - Salaries & Wages





131B
Parking Facilities - Other Direct





131C
Parking Facilities - Construction





131D
Parking Facilities - Purchase of P,P&E





132A
Mass Transit - City - Salaries & Wages





132B
Mass Transit - City - Other Direct





132C
Mass Transit - City - Construction





132D
Mass Transit - City - Purchase of P,P&E





133B
Mass Transit - Private - Other Direct





134A
Airport - Salaries & Wages





134B
Airport - Other Direct





134C
Airport - Construction





134D
Airport - Purchase of P,P&E





135A
Transpor. All Other - Salaries & Wages





135B
Transpor. All Other - Other Direct





135C
Transpor. All Other - Construction





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





136AENVIRONSolid Waste - Salaries & Wages89,13082,93786,21976,20275,85870,350
136BMENTALSolid Waste - Other Direct72,63760,67255,72464,54160,36449,995
136CPROTECTIONSolid Waste - Construction





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


90,330

137A
Drainage & Watershed - Salaries & Wages





137B
Drainage & Watershed - Other Direct





137C
Drainage & Watershed - Construction





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





138A
Cemeteries - Salaries & Wages





138B
Cemeteries - Other Direct





138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E





139A
Environ. All Other - Salaries & Wages

1415,3569,1126,195
139B
Environ. All Other - Other Direct9895,5993,4239,05010,3314,493
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 Direct50050050014,00057,71037,529
141C
Economic Development - Construction





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





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct





142C
Community Development - Construction





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





143A
Housing & Urban Renewal - Salaries & Wages





143B
Housing & Urban Renewal - Other Direct





143C
Housing & Urban Renewal - Construction





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





144A
Special Empl Programs - Salaries & Wages





144B
Special Empl Programs - Other Direct





144C
Special Empl Programs - Construction





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





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





145B
Econ. Dev. All Other - Other Direct





145C
Econ. Dev. All Other - Construction





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





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




21,000
153C
Recreation & Parks - Construction





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





154A
Coliseum - Salaries & Wages





154B
Coliseum - Other Direct





154C
Coliseum - Construction





154D
Coliseum - Purchase of P,P&E





155A
Museums - Salaries & Wages





155B
Museums - Other Direct





155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct



16,50011,000
156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





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





157B
Cult. & Recr. All Other - Other Direct43,30032,15032,0004,3005,5275,568
157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages358,774337,781344,402318,454273,077259,885
158B
Water & Sewer - Other Direct 592,042578,639553,899545,344554,430518,043
158C
Water & Sewer - Construction48,004483,686480171,700188,666242,752
158D
Water & Sewer - Purchase of P,P&E119,52264,861264,237252,854
4,121
159A
Electric Power - Salaries & Wages





159B
Electric Power - Other Direct





159C
Electric Power - Construction





159D
Electric Power - Purchase of P,P&E





160A
Natural Gas - Salaries & Wages





160B
Natural Gas - Other Direct





160C
Natural Gas - Construction





160D
Natural Gas - Purchase of P,P&E





161.1A
Storm Water - Salaries & Wages





161.1B
Storm Water - Other Direct





161.1C
Storm Water - Construction





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





161BDEBTWater & Sewer - Interest & Fees54,21955,73557,19757,18558,57159,945
161DSERVICEWater & Sewer - Principal41,89436,38442,64731,23029,88028,496
162B
Electric - Interest & Fees





162D
Electric - Principal





163B
Gas - Interest & Fees





163D
Gas - Principal





164B
School - Interest & Fees





164D
School - Principal





165B
Hospital - Interest & Fees





165D
Hospital - Principal





166B
All Other - Interest & Fees22,01123,43825,25424,48717,71619,022
166D
All Other - Principal35,78034,35339,84835,46125,16523,859
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement7,8047,3808,2973,3175,2652,878
170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement11,27210,64810,5039,8349,2239,073
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 vehicles436,126.437,731.00427,855.00424,659.00396,769.00381,179.00
180.0
Current year's levy -- Motor vehicles (only)17,194.17,868.0022,680.0023,905.0022,490.0028,605.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh38,618.30,625.0035,145.0018,633.0013,125.009,674.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles5,1455,1266,3055,6205,8067,258
183.0DATAPercentage of Taxes Collected - All Property %90.3592.1590.8094.5995.4895.87
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%91.1593.0091.7995.6196.6997.46
185.0
Percentage of Taxes Collected - Motor Vehicles %70.0871.3172.2076.4974.1874.63
186.0
Ttl Amt Salaries/Wages for Construction





187A
Capital Reserve Schools - July 1, 2009





187B
Capital Reserve Schools - June 30, 2010





188A
Capital Reserve Hospitals - July 1, 2009





188B
Capital Reserve Hospitals - June 30, 2010





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





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





189CINVESTCash On Hand & in Bank - All Other1,943,2812,057,4201,929,4532,159,4882,444,7922,188,843
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 Revenues2,452,6852,861,3442,831,5203,327,9102,642,3235,115,854
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In90,000105,084342,260219,60574,2501,416,463
194D
Amount - Net Revenues2,362,6852,756,2602,489,2603,108,3052,568,0733,699,391


Calculated amount2,362,6852,756,2602,489,2603,108,3052,568,0733,699,391


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures2,520,9552,690,0092,751,1973,376,8952,409,5353,767,318
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out90,000105,084342,260219,60574,2501,416,463
195D
Amount - Net Expenditures2,430,9552,584,9252,408,9373,157,2902,335,2852,350,855


Calculated amount2,430,9552,584,9252,408,9373,157,2902,335,2852,350,855


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



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



3,300
402ASewer Amount processed and/or purchased in units Water182224,815207,527,000193,035200,951
402BOperationsAmount processed and/or purchased in units Sewer131169,314139,839,200127,117130,220
403A
Total amount billed in units - Water116109,808107,444,2801,550,000122,707
403B
Total amount billed in units - Sewer9588,34685,8231,134,000101,563
404A
Of the total in 403A above how many units were Residential W5853,67853,601,1201,258,00055,965
404B
Of the total in 403B above how many units were Residential S4035,87535,121848,00038,390
405A
Of the total in 403 above, how many units were Outside Muni W



40,522
405B
Of the total in 403 above, how many units were Outside Muni S



23,077
406A
Of the total in 405A above how many units were Residential W



26,141
406B
Of the total in 405B above how many units were Residential S



9,699
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 above555,870551,296471,571475,740479,418
408B
Dollars related to 403B above426,515414,424354,497336,041345,522
409A
Dollars related to 404A above361,308363,790314,754303,229305,574
409B
Dollars related to 404B above232,612228,185194,574163,797168,421
410A
Dollars related to 405A above



227,938
410B
Dollars related to 405B above



101,658
411A
Dollars related to 406A above



186,680
411B
Dollars related to 406B above



53,293
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water1,2491,2581,2601,258

421B
Number of residential accounts billed - Sewer864860848848

422A
Number of non-residential & bulk accounts billed - Water299291291292

422B
Number of non-residential & bulk accounts billed - Sewer279279286286

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialLARRY CALLICUTT

951.0
TitleTOWN MANAGER

952.0
Date09/21/2011 10/14/201009/24/200909/16/200808/27/200709/05/2006
953.0
ContactLARRY CALLICUTT

954.0
TitleTOWN MANAGER

955.0
Phone828-488-3335




956.0
Fax828-488-9474




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Bryson City













201120102009200820072006








Population
1,4281,4871,4901,4911,4921,462
Population Group
No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499
Total Operating Revenues
$999,787978,016871,299849,630846,120827,239
Total Operating Revenues Per Capita
$700658585570567566
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
116.51%114.89%127.17%124.07%118.11%121.31%
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
-16.51%-14.89%-27.17%-24.07%-18.11%-21.31%
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
9.00%10.40%39.19%24.50%2.37%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%162.43%
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
-9.47%-3.11%9.98%1.30%-14.30%-127.72%
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
5.962.943.671.321.001.01
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
23.234.635.427.119.421.4
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
149.5163.6181.0193.2233.9229.2
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$73,86657,850-28,250-43,73129,19077,870








Debt to Equity
0.250.260.270.300.320.00
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
8818718418698530
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$167,526548,547264,717424,554188,666246,873










2005200420032002



$674,983100,44530,494171,735









Capital Contributions: Excluded from income above
$36,567408,405278,537342,789165,0071,095,215
















Operating Statistics














Estimated population of the areas served Water00003,300NA
Estimated population of the areas served Sewer00003,300NA








Number of Gallons of Water Processed (000) omitted182224,815207,527,000193,035200,951NA
Number of Gallons of Sewage Processed (000) omitted131169,314139,839,200127,117130,220NA








Number of Gallons of Water Billed (000) omitted116109,808107,444,2801,550,000122,707NA
Number of Gallons of Sewage Billed (000) omitted9588,34685,8231,134,000101,563NA








Ratio of Water Billed to Water Processed0.635600.488440.517748.029630.61063NA
Ratio of Sewage Billed to Sewage Processed0.719290.521790.000618.920920.77993NA








Total Revenue from Water Sales555,870551,296471,571475,740479,418NA
Total Revenue from Sewage Sales426,515414,424354,497336,041345,522NA








Water Revenue per 1000 gallons of Sales




145.27818NA
Sewage Revenue per 1000 gallons of Sales




104.70364NA








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$6,273.797536.777200.005870.241045.46009NA
Residential Sewage Sales per thousand Gallons$5,806.590116.360645.540100.193164.38711NA








Water Sales per thousand Gallons outside Municipal Limits



5.62504NA
Sewage Sales per thousand Gallons outside Municipal Limits



4.40517NA








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 %169.84%83.21%94.24%134.54%120.25%
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
Municipality95.48%94.59%90.80%92.15%90.35%
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
Municipality843828811796810
Pop. Group294277265256236
Statewide478456455449450






Municipal Population Group: 1,000 to 2,499






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Analysis of Revenue

20072008200920102011
Property Tax$284295284309310
Utility567570585658700
Sales Tax220233209168157
Sales & Services118120129128155
Intergovernmental267669378458217
Debt Proceeds1237705344
Other Miscellaneous142121868072
Total$1,7212,0851,6711,8541,655

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$442,217
$310
Water/Sewer999,787
700
Electric0
0
Other Utilities0
0
Sales Tax224,717
157
Sales & Services220,641
155
Intergovernment309,508
217
Debt Proceeds62,827
44
Miscellaneous102,988
72
Total$2,362,685
$1,655





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$296,145
$207
Water/Sewer1,118,342
783
Electric0
0
Other Utilities0
0
Debt Service153,904
108
Transportation83,006
58
Public Safety573,002
401
Other206,556
145
Total$2,430,955
$1,702





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$818,119
$573
Water/Sewer Capital167,526
117
Electric Capital0
0
Other Capital98,308
69
Other Operating1,347,002
943
Total$2,430,955
$1,702





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






Last Updated 6/15/2012 11:08:01 AM