North Carolina
Department of State Treasurer
Financial Information
Town of Clyde



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 Haywood 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$318,115 $319,780 $308,567 $306,125 $295,009 $244,979


Utility 724,157 721,625 689,973 571,653 482,590 478,692


Sales Tax 275,228 273,606 289,860 334,049 309,593 308,918


Sales & Services 68,369 211,693 484,786 216,797 61,813 67,976


Intergovernmental 339,248 400,643 737,931 1,138,919 213,917 1,085,633


Debt Proceeds - - - - 34,670 47,253


Other Miscellaneous 165,892 64,611 50,680 50,741 100,660 61,729


Total$1,891,009 1,991,958 2,561,797 2,618,284 1,498,252 2,295,180










Expenditures by Function







Utility$767,430 1,103,329 1,124,817 902,801 652,127 503,198


Debt Service 8,857 40,902 60,477 56,395 73,947 58,075


Transportation 188,829 206,495 636,171 326,060 209,280 175,391


General Government 425,678 276,227 306,182 939,148 214,921 1,218,036


Public Safety 290,325 295,378 272,001 267,114 248,771 287,438


Other 50,911 49,932 4,414 49,475 44,457 44,203


Total$1,732,030 1,972,263 2,404,062 2,540,993 1,443,503 2,286,341










Expenditures by Object







Salaries & Wages$811,771 750,922 709,713 660,041 559,863 560,189


Capital Outlay 257,182 440,467 591,979 1,189,854 151,113 312,085


Other Operating + Debt Service 663,077 780,874 1,102,370 691,098 732,527 1,414,067


Total$1,732,030 1,972,263 2,404,062 2,540,993 1,443,503 2,286,341



















Per Capita Revenues by Source







Property Tax$260 228 224 223 219 182


Utility 591 515 501 417 359 356


Sales Tax 225 196 210 243 229 230


Sales & Services 56 151 352 158 46 51


Intergovernmental 277 286 536 830 159 808


Debt Proceeds - - - - 26 35


Other Miscellaneous 135 46 37 37 75 46


Total$1,544 1,422 1,860 1,908 1,113 1,708










Per Capita Expenditures by Function







Utility$626 788 817 658 484 374


Debt Service 7 29 44 41 55 43


Transportation 154 147 462 238 155 130


General Government 348 197 222 684 160 907


Public Safety 237 211 198 195 185 214


Other 42 36 3 36 33 33


Total$1,414 1,408 1,746 1,852 1,072 1,701










Per Capita Expenditures by Object







Salaries & Wages$663 536 515 481 416 417


Capital Outlay 210 314 430 867 112 232


Other Operating 541 558 801 504 544 1,052


Total$1,414 1,408 1,746 1,852 1,072 1,701










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 Clyde Population 1,225 1,401 1,377 1,372 1,346 1,344

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$850,407 794,632 1,369,074 1,685,709 818,759 1,701,507

General Fund expenditures 916,834 791,484 1,240,453 1,557,173 706,738 1,703,261

Operating transfers in - - - - - -

Operating transfers out - - - - 58,315 -

Capital leases and installment purchase proceeds - - - - 17,335 47,253

Other items 143,822 - - - - -

Excess of revenues and other sources over (under) expenditures and other uses 77,395 3,148 128,621 128,536 71,041 45,499










Fund balance available (FBA):







In dollars$1,169,538 1,095,569 1,093,789 729,239 871,217 781,190


FBA as a % of GF Net Expenditures:







Unit's FBA %127.56138.4288.1846.83116.5247.17


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, Sanitation













Combined financial results:







Working capital$428,280 400,656 369,158 351,106 421,195 398,770


Quick ratio6.77 4.86 3.79 2.45 5.48 6.32


Net income69,475 401,747 482,295 254,597 99,713 (18,755)


Cashflow from operations83,239 126,861 136,431 (30,825)(24,987)19,451


Depreciation & Amortization Expense83,999 53,654 47,687 38,187 28,863 27,780


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year1,2251,4011,3771,3721,3461,344


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$1,701,441 $1,571,126 $1,479,241 $1,045,779 $1,330,004 $1,244,068


Investment Earnings7,343 11,290 15,268 42,769 52,547 33,012


Tax Rate Equivalent0.00990.01510.02060.05980.07520.0612


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 200620062006200620062002


January 1, Prior Year Assessed Valuation$74,115,460 74,962,506 74,200,903 71,479,085 69,864,592 53,904,683


Tax Rate0.43000.43000.43000.43000.43000.4500


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio97.0688.9384.1586.36100.0077.98


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$76,360,457 84,293,833 88,176,949 82,768,741 69,864,592 69,126,293


EffectiveTax Rate0.41740.38240.36180.37130.43000.3509


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 Collected95.360095.560094.470096.970096.810097.3000


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles95.8296.0495.0197.9097.7698.02


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 91.7191.1690.3089.5089.7292.36


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 Uncollected47,897 42,522 50,676 39,103 41,269 35,109


Tax Rate Equivalent0.06460.05670.06830.05470.05910.0651


Dominant County: Haywood






Debt Information








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


Ratings:







Fitch







Moody's







S & P
















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




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group236 256 265 277 294 297


Total Per Capita Statewide450 449 455 456 478 495


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1642%0.1838%0.1750%0.1852%0.2336%0.2606%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.4280%0.4134%0.3909%0.4132%0.4706%0.5275%


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 0 0 0 0


--General Government0 0 0 0 0 0


Total*$0 0 0 0 0 0


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




Revenue Bond Debt $135,553 162,664 189,774 216,885 243,995 271,106


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes1,2251,4011,3771,3721,3461,344









1.5AFISCAL Governmental Activities Assets2,933,1033,008,3483,082,8222,945,4012,003,1861,937,396
1.5BSUMMARYGovernmental Activities Liabilities68,80281,04723,73965,25163,79080,779
3.5A
Business Type Activities Assets2,506,3562,449,2392,090,3481,603,3351,384,8261,304,347
3.5B
Business Type Activities Liabilties204,386228,853271,709266,991303,079322,313
6.5A
Fiduciary Funds Assets5,439,459546,176480,251671,649613,259511,707
6.5B
Fiduciary Funds Liabilties273,188546,176480,251671,649613,259511,707
10.0PART 2Current Collections of Unit -Wide Levy308,221302,806299,492293,161290,181237,625
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections6,59413,0916,60410,1582,2504,362
13.0
Penalties and Interest3,3003,8832,4712,8062,5782,992
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax





16.0
1% Local Government Option Sales Tax164,881148,008124,876142,060123,713129,720
17.0
1/2% Local Government Option Sales Tax (40)58,38757,43363,11367,26765,16561,685
18.0
1/2% Local Government Option Sales Tax (42)53,45755,16162,46666,67364,60761,217
18.5
1/2% Local Government Option Sales Tax (44)-1,49713,00439,40558,04956,10856,296
19.0
Privilege Licenses527307240230293283
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses



14,22512,538
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety


3,802

31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection
253,919471,702297,175

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





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax





41.0REVENUESTransitional Hold Harmless

12,923


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 Tax94,067102,60997,49791,36078,30158,247
45.0
Beer and Wine Tax





46.0
Powell Bill40,302
46,013
43,11045,022
50.0
Court Fees - Facilities and Arrest Fees

37142330692
51.0
General Government99,3204,435109,759696,90792,176981,672
52.0
Public Safety





53.0
Transportation - Streets
39,680
48,261

54.0
Transportation - All Other





55.0
Environmental Protection105,559




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





57.0
Econ. & Phys. Dev. - All Other





58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety


1,272

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

1,905


74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties2,8576,0506,4504,40011,80020,700
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste59,87560,97958,33551,43450,01347,276
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 Services5,637144,664420,001160,963

86.0UTILITYWater and Sewer Charges724,157721,625689,973571,653482,590478,692
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds7,34311,29015,26842,76952,54733,012
91.0
Special Assessments





92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets143,8221,601



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 Revenues14,20051,41333,2677,74233,59515,896
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases



34,67047,253
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 Deposits





106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct





109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages162,192152,602138,547119,311117,265121,384
110B
Administration - Other Direct135,763123,62598,61095,06996,475125,888
110C
Administration - Construction


724,768

110D
Administration - Purchase of P,P&E127,723
69,025
1,181229,898
111A
Elections - Salaries & Wages





111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages





112B
Finance - Other Direct





112C
Finance - Construction





112D
Finance - Purchase of P,P&E





113A
Taxes - Salaries & Wages





113B
Taxes - Other Direct





113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct





114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct





115C
Public Buildings - Construction





115D
Public Buildings - Purchase of P,P&E





116A
Court Facilities - Salaries & Wages





116B
Court Facilities - Other Direct





116C
Court Facilities - Construction





116D
Court Facilities - Purchase of P,P&E





117A
Central Services - Salaries & Wages





117B
Central Services - Other Direct





117C
Central Services - Construction





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





118A
Gen. Govt. All Other - Salaries & Wages





118B
Gen. Govt. All Other - Other Direct




740,866
118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages266,217237,666237,377233,567143,188138,946
119BSAFETYPolice & Comm - Traffic Control - Other Direct15,97122,14126,84523,86898,18491,969
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E
27,724
2,200
49,931
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 & Wages110,14499,30690,02988,17789,00990,050
128B
Streets and Highways - Other Direct59,90866,027430,32762,55148,49139,283
128C
Streets and Highways - Construction


145,978

128D
Streets and Highways - Purchase of P,P&E6,9901,00055,259
24,13711,250
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 Direct11,78740,16260,55629,35447,64334,808
130C
Powell Bill - Construction





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





131A
Parking Facilities - Salaries & Wages





131B
Parking Facilities - Other Direct





131C
Parking Facilities - Construction





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





132A
Mass Transit - City - Salaries & Wages





132B
Mass Transit - City - Other Direct





132C
Mass Transit - City - Construction





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





133B
Mass Transit - Private - Other Direct





134A
Airport - Salaries & Wages





134B
Airport - Other Direct





134C
Airport - Construction





134D
Airport - Purchase of P,P&E





135A
Transpor. All Other - Salaries & Wages





135B
Transpor. All Other - Other Direct





135C
Transpor. All Other - Construction





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





136AENVIRONSolid Waste - Salaries & Wages





136BMENTALSolid Waste - Other Direct47,76645,405
46,60640,91741,461
136CPROTECTIONSolid Waste - Construction





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





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 Direct





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

4,414
3,5402,742
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





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





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





157B
Cult. & Recr. All Other - Other Direct3,1454,527
2,869

157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages273,218261,348243,760218,986210,401209,809
158B
Water & Sewer - Other Direct 371,743430,238413,362366,907315,931272,383
158C
Water & Sewer - Construction
397,599467,695316,908

158D
Water & Sewer - Purchase of P,P&E122,46914,144

125,79521,006
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 & Fees
27,1115,61927,1207,3137,927
161DSERVICEWater & Sewer - Principal
4,93433,1737,29236,40830,494
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 & Fees8,2288,22888820,2303,472995
166D
All Other - Principal62962920,7971,75326,75418,659
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement8,137




170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement
7,8477,7797,4797,3996,592
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 vehicles287,322.285,677.00280,350.00268,886.00264,410.00213,319.00
180.0
Current year's levy -- Motor vehicles (only)35,886.31,204.0036,688.0033,445.0035,336.0030,888.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh12,011.11,318.0013,988.005,658.005,933.004,221.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles2,9762,7573,5583,5123,6322,361
183.0DATAPercentage of Taxes Collected - All Property %95.3695.5694.4796.9796.8197.30
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%95.8296.0495.0197.9097.7698.02
185.0
Percentage of Taxes Collected - Motor Vehicles %91.7191.1690.3089.5089.7292.36
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 Other1,701,4411,571,1261,479,2411,045,7791,330,0041,244,068
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 Revenues1,891,0091,991,9582,561,7972,618,2841,556,5672,295,180
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In



58,315
194D
Amount - Net Revenues1,891,0091,991,9582,561,7972,618,2841,498,2522,295,180


Calculated amount1,891,0091,991,9582,561,7972,618,2841,498,2522,295,180


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures1,732,0301,972,2632,404,0622,540,9931,501,8182,286,341
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out



58,315
195D
Amount - Net Expenditures1,732,0301,972,2632,404,0622,540,9931,443,5032,286,341


Calculated amount1,732,0301,972,2632,404,0622,540,9931,443,5032,286,341


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



1,222
401BWater /Number of residential accounts billed Sewer



720
402ASewer Amount processed and/or purchased in units Water71071,502,2007083,58075,431
402BOperationsAmount processed and/or purchased in units Sewer3844,648,4023737,36338,249
403A
Total amount billed in units - Water3754,868,8005560,05257,084
403B
Total amount billed in units - Sewer5043,978,6752836,83329,861
404A
Of the total in 403A above how many units were Residential W5052,125,3605157,50448,521
404B
Of the total in 403B above how many units were Residential S3440,900,1672528,43528,368
405A
Of the total in 403 above, how many units were Outside Muni W



1
405B
Of the total in 403 above, how many units were Outside Muni S





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



1
406B
Of the total in 405B above how many units were Residential S





407A
Of the total in 403A, how many units were sold for redistribution



1,003
407B
Of the total in 403B how many unit were delivered in bulk





408A
Dollars related to 403A above485,394464,365444,945358,528289,831
408B
Dollars related to 403B above226,700228,053231,201207,136193,278
409A
Dollars related to 404A above462,394436,503421,498337,016246,356
409B
Dollars related to 404B above213,900214,370231,201188,494183,614
410A
Dollars related to 405A above



150,713
410B
Dollars related to 405B above



77,311
411A
Dollars related to 406A above



147,530
411B
Dollars related to 406B above



74,300
412A
Dollars related to 407A above



2,284
412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water1,1081,1341,1101,098

421B
Number of residential accounts billed - Sewer595640611602

422A
Number of non-residential & bulk accounts billed - Water70645866

422B
Number of non-residential & bulk accounts billed - Sewer52535053

423A
Estimated percentage of accounts outside of municipal limits11






























950.0
OfficialAndrea (Joy) Garland

951.0
TitleTown Administrator/Finance Officer

952.0
Date10/26/201110/27/201010/28/200910/09/200811/08/200710/06/2006
953.0
Contactsame

954.0
Title


955.0
Phone828-627-2566




956.0
Fax828-627-1190




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Clyde













201120102009200820072006








Population
1,2251,4011,3771,3721,3461,344
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
$729,794879,370713,736571,653506,558490,032
Total Operating Revenues Per Capita
$596628518417376365
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
104.58%84.75%91.60%109.17%109.60%104.07%
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
-4.58%15.25%8.40%-9.17%-9.60%-4.07%
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%10.84%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%7.69%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
9.52%43.91%0.46%43.69%17.21%-3.83%
Group Weighted Average
-9.48%1.18%-23.75%1.30%-0.96%-2.72%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
6.775.053.792.455.486.32
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
55.858.654.555.558.357.5
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
161.1128.5105.783.0199.7301.6
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$83,239126,861136,431-30,825-24,98719,451








Debt to Equity
0.060.080.110.180.250.30
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
111116138162192207
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$122,469411,743467,695316,908125,79521,006










2005200420032002



$1,902012,3950









Capital Contributions: Excluded from income above
$00471,702000
















Operating Statistics














Estimated population of the areas served Water00001,222NA
Estimated population of the areas served Sewer0000720NA








Number of Gallons of Water Processed (000) omitted71071,502,2007083,58075,431NA
Number of Gallons of Sewage Processed (000) omitted3844,648,4023737,36338,249NA








Number of Gallons of Water Billed (000) omitted3754,868,8005560,05257,084NA
Number of Gallons of Sewage Billed (000) omitted5043,978,6752836,83329,861NA








Ratio of Water Billed to Water Processed0.052090.767370.783020.718500.75677NA
Ratio of Sewage Billed to Sewage Processed1.325090.985000.758040.985810.78070NA








Total Revenue from Water Sales485,394464,365444,945358,528289,831NA
Total Revenue from Sewage Sales226,700228,053231,201207,136193,278NA








Water Revenue per 1000 gallons of Sales




237.17758NA
Sewage Revenue per 1000 gallons of Sales




268.44167NA








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$9,283.155990.008378,256.571995.860745.07731NA
Residential Sewage Sales per thousand Gallons$6,256.215270.005249,255.444366.628946.47257NA








Water Sales per thousand Gallons outside Municipal Limits



150,713.00000NA
Sewage Sales per thousand Gallons outside Municipal Limits




NA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.000000.000002,284.00000NA
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 %116.52%46.83%88.18%138.42%127.56%
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
Municipality96.81%96.97%94.47%95.56%95.36%
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$219223224228260
Utility359417501515591
Sales Tax229243210196225
Sales & Services4615835215156
Intergovernmental159830536286277
Debt Proceeds260000
Other Miscellaneous75373746135
Total$1,1131,9081,8601,4221,544

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$318,115
$260
Water/Sewer724,157
591
Electric0
0
Other Utilities0
0
Sales Tax275,228
225
Sales & Services68,369
56
Intergovernment339,248
277
Debt Proceeds0
0
Miscellaneous165,892
135
Total$1,891,009
$1,544





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$425,678
$348
Water/Sewer767,430
626
Electric0
0
Other Utilities0
0
Debt Service8,857
7
Transportation188,829
154
Public Safety290,325
237
Other50,911
42
Total$1,732,030
$1,414





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$811,771
$663
Water/Sewer Capital122,469
100
Electric Capital0
0
Other Capital134,713
110
Other Operating663,077
541
Total$1,732,030
$1,414





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






Last Updated 6/15/2012 11:10:42 AM