North Carolina
Department of State Treasurer
Financial Information
Town of Columbus



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 Polk 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$466,011 $475,842 $451,084 $426,711 $401,756 $414,437


Utility 1,070,506 1,039,347 1,119,000 1,069,812 924,819 938,396


Sales Tax 177,842 172,095 193,128 209,637 201,245 185,268


Sales & Services 63,570 73,099 62,002 64,364 52,286 51,567


Intergovernmental 221,888 122,291 128,473 114,120 103,783 120,916


Debt Proceeds 52,000 - - 165,695 283,000 95,000


Other Miscellaneous 643,717 195,306 138,111 177,384 178,601 167,701


Total$2,695,534 2,077,980 2,091,798 2,227,723 2,145,490 1,973,285










Expenditures by Function







Utility$712,782 849,660 965,850 885,663 967,006 811,716


Debt Service 265,495 233,457 185,232 308,020 216,636 233,139


Transportation 115,951 81,375 201,174 220,316 163,537 208,599


General Government 215,547 317,388 251,757 277,463 251,058 195,253


Public Safety 548,411 405,305 402,219 377,795 389,845 405,405


Other 60,458 76,804 72,033 - - 54,754


Total$1,918,644 1,963,989 2,078,265 2,069,257 1,988,082 1,908,866










Expenditures by Object







Salaries & Wages$749,955 787,268 763,798 692,507 606,367 574,209


Capital Outlay 52,000 - - - 48,955 117,768


Other Operating + Debt Service 1,116,689 1,176,721 1,314,467 1,376,750 1,332,760 1,216,889


Total$1,918,644 1,963,989 2,078,265 2,069,257 1,988,082 1,908,866



















Per Capita Revenues by Source







Property Tax$465 446 429 404 380 391


Utility 1,067 975 1,065 1,013 874 885


Sales Tax 177 161 184 199 191 175


Sales & Services 63 69 59 61 49 49


Intergovernmental 221 115 122 108 98 114


Debt Proceeds 52 - - 157 267 90


Other Miscellaneous 642 183 131 168 169 158


Total$2,687 1,949 1,990 2,110 2,028 1,862










Per Capita Expenditures by Function







Utility$711 797 919 839 914 766


Debt Service 265 219 176 292 205 220


Transportation 116 76 191 209 155 197


General Government 214 298 239 262 237 184


Public Safety 547 380 383 358 368 382


Other 60 72 69 - - 52


Total$1,913 1,842 1,977 1,960 1,879 1,801










Per Capita Expenditures by Object







Salaries & Wages$748 739 727 656 573 542


Capital Outlay 52 - - - 46 111


Other Operating 1,113 1,103 1,250 1,304 1,260 1,148


Total$1,913 1,842 1,977 1,960 1,879 1,801










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 Columbus Population 1,003 1,066 1,051 1,056 1,058 1,060

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$996,559 943,365 948,845 952,081 882,766 875,193

General Fund expenditures 977,903 915,375 940,543 918,526 849,818 911,470

Operating transfers in - - - - - -

Operating transfers out - - - - - -

Capital leases and installment purchase proceeds 52,000 - - - - 62,500

Other items 19,080 - - - - -

Excess of revenues and other sources over (under) expenditures and other uses 89,736 27,990 8,302 33,555 32,948 26,223










Fund balance available (FBA):







In dollars$553,316 474,560 489,249 451,629 447,891 315,708


FBA as a % of GF Net Expenditures:







Unit's FBA %59.7651.8452.0249.1752.7037.19


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$808,223 674,281 728,767 765,350 757,879 797,262


Quick ratio4.41 4.08 4.48 3.82 4.28 5.97


Net income664,110 64,444 (36,217)170,248 (182,356)38,385


Cashflow from operations336,485 72,585 108,331 188,511 99,310 83,273


Depreciation & Amortization Expense192,081 190,480 188,482 166,449 148,756 138,994


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year1,0031,0661,0511,0561,0581,060


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$1,465,523 $1,281,223 $1,343,736 $1,432,491 $1,367,498 $1,150,378


Investment Earnings5,204 11,976 19,779 53,349 53,884 35,217


Tax Rate Equivalent0.00410.00930.01940.05540.05980.0435


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 200920092001200120012001


January 1, Prior Year Assessed Valuation$127,000,154 128,626,495 102,117,987 96,217,492 90,120,401 80,897,634


Tax Rate0.39000.39000.45000.45000.45000.4500


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio88.5787.8960.8062.1668.4275.60


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$143,389,583 146,349,408 167,957,215 154,790,045 131,716,459 107,007,452


EffectiveTax Rate0.34540.34280.27360.27970.30790.3402


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 Collected95.930095.830098.080098.090098.620098.5700


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles96.7496.4498.9698.6998.8499.08


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 78.8284.5785.8990.6995.7292.44


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 Uncollected38,004 42,889 35,129 37,803 33,638 33,217


Tax Rate Equivalent0.02990.03330.03440.03930.03730.0411


Dominant County: Polk






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$495,939 527,656 558,149 700,000 0 0


--General Government344,587 397,624 449,003 303,460 407,213 169,589


Total*$840,526 925,279 1,007,153 1,003,460 407,213 169,589


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




Revenue Bond Debt $1,308,495 1,400,886 1,414,201 1,502,588 1,590,976 1,679,363


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes1,0031,0661,0511,0561,0581,060









1.5AFISCAL Governmental Activities Assets1,536,7211,363,9561,322,3141,254,0351,155,7341,125,133
1.5BSUMMARYGovernmental Activities Liabilities190,377179,832178,284100,063138,161207,660
3.5A
Business Type Activities Assets5,084,3114,570,2894,600,3574,578,9944,168,7024,111,674
3.5B
Business Type Activities Liabilties2,159,9672,310,0552,404,5672,346,9872,106,9431,867,559
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy461,784471,615445,941425,458401,756382,175
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections4,2274,2275,1431,253
33,948
13.0
Penalties and Interest




-1,686
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax713




16.0
1% Local Government Option Sales Tax44,46143,02348,28252,40950,31154,082
17.0
1/2% Local Government Option Sales Tax (40)51,57449,90856,00760,79558,36148,984
18.0
1/2% Local Government Option Sales Tax (42)51,57449,90856,00760,79558,36148,817
18.5
1/2% Local Government Option Sales Tax (44)30,23329,25632,83235,63834,21233,385
19.0
Privilege Licenses
17,0284,0035,5103,6295,032
19.2
Privilege -- All other privileges and pemits15,875




20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses1,3971,3861,7141,86710,0139,593
23.0
Local Occupancy Tax21,20222,94223,45824,74722,99524,204
24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety





31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection





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





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax





41.0REVENUESTransitional Hold Harmless





42.0
Wireless Enhanced 911 Service Charges





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





42.2
ETSF Interest Income





43.0
Piped Natural Gas Charge Distribution





44.0
Utility Franchise Tax87,64688,05185,16666,39861,45945,386
45.0
Beer and Wine Tax4,6981,4994,7424,8745,042
46.0
Powell Bill32,12731,70338,00342,63136,32838,954
50.0
Court Fees - Facilities and Arrest Fees1,4171,0385622179541,271
51.0
General Government





52.0
Public Safety





53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection





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





57.0
Econ. & Phys. Dev. - All 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





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection




35,305
67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation96,000




71.0PERMITS Building Permits
1,8209,38021,169

72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits



3,2941,750
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties





76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste63,57073,09962,00264,36452,28651,567
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues





82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services





86.0UTILITYWater and Sewer Charges1,070,5061,039,3471,119,0001,069,812924,819938,396
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds5,20411,97619,77953,34953,88435,217
91.0
Special Assessments





92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets19,080




94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution6,50015,24220,49620,65710,00010,000
98.0
Other Miscellaneous Revenues23,84649,839



99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases52,000

165,695283,00095,000
101.0
Other549,90075,07359,28150,08574,78681,905
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits4,1404,5857,0101,8794,1762,330
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages9,6009,60019,500


109BGENERALGoverning Body - Other Direct8,8302,8131,38722,35119,50022,216
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages80,772104,45976,82956,03067,36869,163
110B
Administration - Other Direct116,345200,516154,041199,082164,190103,874
110C
Administration - Construction





110D
Administration - Purchase of P,P&E





111A
Elections - Salaries & Wages





111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages





112B
Finance - Other Direct





112C
Finance - Construction





112D
Finance - Purchase of P,P&E





113A
Taxes - Salaries & Wages





113B
Taxes - Other Direct





113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct





114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct





115C
Public Buildings - Construction





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





116A
Court Facilities - Salaries & Wages





116B
Court Facilities - Other Direct





116C
Court Facilities - Construction





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





117A
Central Services - Salaries & Wages





117B
Central Services - Other Direct





117C
Central Services - Construction





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





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





118B
Gen. Govt. All Other - Other Direct





118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages382,255270,565269,565249,686196,231202,952
119BSAFETYPolice & Comm - Traffic Control - Other Direct52,73485,17783,45079,013129,509127,366
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E52,000


19,91730,092
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 Direct48,98740,01939,38637,06531,62731,627
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 & Wages





128B
Streets and Highways - Other Direct110,30713,128148,620136,26598,17197,012
128C
Streets and Highways - Construction





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



29,03830,493
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 Direct5,64468,24752,55484,05136,32881,094
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
9,545



136BMENTALSolid Waste - Other Direct60,45867,25972,033

54,754
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





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 Direct





157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages277,328393,099397,904386,791342,768302,094
158B
Water & Sewer - Other Direct 435,454456,561567,946498,872624,238452,439
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E




57,183
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 & Fees58,92230,03124,83853,28246,31871,180
161DSERVICEWater & Sewer - Principal169,037168,923147,034211,787124,940114,500
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 & Fees5,3585,6021,0144,5636,0437,522
166D
All Other - Principal32,17828,90112,34638,38839,33539,937
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement12,4359,5449,81812,03112,56113,368
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 vehicles474,879.477,420.00426,977.00399,627.00372,802.00357,817.00
180.0
Current year's levy -- Motor vehicles (only)22,507.25,901.0030,688.0032,575.0029,325.0029,919.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh15,497.16,988.004,441.005,228.004,313.003,298.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles4,7683,9964,3313,0331,2542,263
183.0DATAPercentage of Taxes Collected - All Property %95.9395.8398.0898.0998.6298.57
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%96.7496.4498.9698.6998.8499.08
185.0
Percentage of Taxes Collected - Motor Vehicles %78.8284.5785.8990.6995.7292.44
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 Other1,465,5231,281,2231,343,7361,432,4911,367,4981,150,378
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 Revenues2,695,5342,077,9802,091,7982,227,7232,145,4901,973,285
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues2,695,5342,077,9802,091,7982,227,7232,145,4901,973,285


Calculated amount2,695,5342,077,9802,091,7982,227,7232,145,4901,973,285


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures1,918,6441,963,9892,078,2652,069,2571,988,0821,908,866
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures1,918,6441,963,9892,078,2652,069,2571,988,0821,908,866


Calculated amount1,918,6441,963,9892,078,2652,069,2571,988,0821,908,866


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



945
401BWater /Number of residential accounts billed Sewer



16
402ASewer Amount processed and/or purchased in units Water102109,234,718124140,237161,344
402BOperationsAmount processed and/or purchased in units Sewer6461,502,0247162,00069,737
403A
Total amount billed in units - Water8278,648,9978391,41994,980
403B
Total amount billed in units - Sewer5755,351,8226065,54173,021
404A
Of the total in 403A above how many units were Residential W6351,4435558,16751,303
404B
Of the total in 403B above how many units were Residential S4031,2853433,62928,021
405A
Of the total in 403 above, how many units were Outside Muni W



24,320
405B
Of the total in 403 above, how many units were Outside Muni S



25,589
406A
Of the total in 405A above how many units were Residential W



16,915
406B
Of the total in 405B above how many units were Residential S



18,937
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 above542,745506,236531,560179,706273,070
408B
Dollars related to 403B above464,267434,351454,462282,487162,301
409A
Dollars related to 404A above417,914387,527406,912170,864179,950
409B
Dollars related to 404B above323,167303,312317,355181,288193,475
410A
Dollars related to 405A above



150,438
410B
Dollars related to 405B above



163,368
411A
Dollars related to 406A above



195,537
411B
Dollars related to 406B above



163,291
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water781792772759

421B
Number of residential accounts billed - Sewer400409391388

422A
Number of non-residential & bulk accounts billed - Water142146161166

422B
Number of non-residential & bulk accounts billed - Sewer111121135139

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialJonathan B. Kanipe

951.0
TitleTown Manager

952.0
Date10/11/201110/26/201001/00/190010/28/200801/03/200810/282006
953.0
ContactKathleen A. Gregory

954.0
TitleAssistant Finance Director

955.0
Phone(828) 894-8236 ext 228




956.0
Fax828-894-2797




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Columbus













201120102009200820072006








Population
1,0031,0661,0511,0561,0581,060
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
$1,070,5061,039,3471,119,0001,069,812942,237938,396
Total Operating Revenues Per Capita
$1,0679751,0651,013891885
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
87.45%100.08%103.16%98.35%118.42%95.22%
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
12.55%-0.08%-3.16%1.65%-18.42%4.78%
Group Weighted Average
1.33%-3.53%-4.32%-0.84%1.39%2.82%
State Weighted Average
17.41%14.92%10.14%13.30%17.53%18.43%








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








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








Net Income before capital contributions
10.67%6.20%-3.24%15.91%-19.35%4.09%
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
4.414.084.483.824.285.97
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
26.928.526.527.031.741.5
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
452.4335.0322.2387.3341.2390.8
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$336,48572,585108,331188,51199,31083,273








Debt to Equity
0.710.991.061.000.970.81
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
2,0662,1022,2212,1031,8911,721
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$0000057,183










2005200420032002



$107,87086,15137,867162,007









Capital Contributions: Excluded from income above
$549,90000000
















Operating Statistics














Estimated population of the areas served Water0000945NA
Estimated population of the areas served Sewer000016NA








Number of Gallons of Water Processed (000) omitted102109,234,718124140,237161,344NA
Number of Gallons of Sewage Processed (000) omitted6461,502,0247162,00069,737NA








Number of Gallons of Water Billed (000) omitted8278,648,9978391,41994,980NA
Number of Gallons of Sewage Billed (000) omitted5755,351,8226065,54173,021NA








Ratio of Water Billed to Water Processed0.800000.720000.671550.651890.58868NA
Ratio of Sewage Billed to Sewage Processed0.900910.900000.849871.057111.04709NA








Total Revenue from Water Sales542,745506,236531,560179,706273,070NA
Total Revenue from Sewage Sales464,267434,351454,462282,487162,301NA








Water Revenue per 1000 gallons of Sales




288.96296NA
Sewage Revenue per 1000 gallons of Sales




10,143.81250NA








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$6,648.329627.533137,460.799412.937473.50759NA
Residential Sewage Sales per thousand Gallons$8,046.987059.695139,287.532925.390826.90464NA








Water Sales per thousand Gallons outside Municipal Limits



6.18577NA
Sewage Sales per thousand Gallons outside Municipal Limits



6.38431NA








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 %52.70%49.17%52.02%51.84%59.76%
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
Municipality98.62%98.09%98.08%95.83%95.93%
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$380404429446465
Utility8741,0131,0659751,067
Sales Tax191199184161177
Sales & Services4961596963
Intergovernmental98108122115221
Debt Proceeds2671570052
Other Miscellaneous169168131183642
Total$2,0282,1101,9901,9492,687

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$466,011
$465
Water/Sewer1,070,506
1,067
Electric0
0
Other Utilities0
0
Sales Tax177,842
177
Sales & Services63,570
63
Intergovernment221,888
221
Debt Proceeds52,000
52
Miscellaneous643,717
642
Total$2,695,534
$2,687





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$215,547
$214
Water/Sewer712,782
711
Electric0
0
Other Utilities0
0
Debt Service265,495
265
Transportation115,951
116
Public Safety548,411
547
Other60,458
60
Total$1,918,644
$1,913





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$749,955
$748
Water/Sewer Capital0
0
Electric Capital0
0
Capital Outlay52,000
52
Other Operating1,116,689
1,113
Total$1,918,644
$1,913





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






Last Updated 6/15/2012 11:11:06 AM