North Carolina
Department of State Treasurer
Financial Information
Town of Denton



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 Davidson 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$623,816 $638,123 $616,391 $616,349 $497,498 $516,162


Utility 1,251,640 1,236,530 1,246,609 1,024,779 1,020,441 1,064,236


Sales Tax 265,742 260,256 274,647 298,090 294,932 272,060


Sales & Services 13,275 11,315 8,596 8,039 7,141 8,044


Intergovernmental 261,372 192,314 204,062 197,293 275,768 159,062


Debt Proceeds 75,000 450,000 105,526 354,112 266,303 -


Other Miscellaneous 140,508 173,158 179,855 202,409 231,512 184,880


Total$2,631,353 2,961,696 2,635,686 2,701,071 2,593,595 2,204,444










Expenditures by Function







Utility$996,323 1,179,850 1,178,647 1,095,934 885,949 845,841


Debt Service 336,440 320,774 276,535 278,121 281,110 284,100


Transportation 434,408 444,036 421,136 347,532 698,657 328,773


General Government 306,568 283,157 316,789 245,506 266,737 279,297


Public Safety 495,369 522,541 512,772 836,228 555,782 384,880


Other - - - - - -


Total$2,569,108 2,750,358 2,705,879 2,803,321 2,688,235 2,122,891










Expenditures by Object







Salaries & Wages$864,633 859,483 833,941 801,456 769,718 706,796


Capital Outlay 379,381 583,998 462,364 652,575 742,061 220,044


Other Operating + Debt Service 1,325,094 1,306,877 1,409,574 1,349,290 1,176,456 1,196,051


Total$2,569,108 2,750,358 2,705,879 2,803,321 2,688,235 2,122,891



















Per Capita Revenues by Source







Property Tax$380 367 356 360 293 305


Utility 762 711 720 599 600 628


Sales Tax 162 147 158 176 174 160


Sales & Services 8 7 5 5 4 5


Intergovernmental 159 111 118 115 162 94


Debt Proceeds 46 259 61 207 157 -


Other Miscellaneous 86 100 104 118 136 109


Total$1,603 1,702 1,522 1,580 1,526 1,301










Per Capita Expenditures by Function







Utility$607 678 681 641 521 499


Debt Service 205 184 160 163 165 168


Transportation 265 255 243 203 411 194


General Government 186 164 182 143 157 165


Public Safety 302 300 296 489 327 227


Other - - - - - -


Total$1,565 1,581 1,562 1,639 1,581 1,253










Per Capita Expenditures by Object







Salaries & Wages$527 494 481 469 453 417


Capital Outlay 231 336 267 382 437 130


Other Operating 807 751 814 788 691 706


Total$1,565 1,581 1,562 1,639 1,581 1,253










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 Denton Population 1,642 1,740 1,732 1,710 1,700 1,694

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$1,251,634 1,226,156 1,227,365 1,239,874 1,256,022 1,063,868

General Fund expenditures 1,236,345 1,249,734 1,250,697 1,429,266 1,521,176 992,950

Operating transfers in - - - - - -

Operating transfers out - - - - - -

Capital leases and installment purchase proceeds 37,500 - 40,981 354,112 266,303 -

Other items - - 1 - - -

Excess of revenues and other sources over (under) expenditures and other uses 52,789 (23,578) 17,650 164,720 1,149 70,918










Fund balance available (FBA):







In dollars$201,646 189,752 138,511 436,290 514,943 548,345


FBA as a % of GF Net Expenditures:







Unit's FBA %16.8215.1811.4540.5841.0455.22


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($441,803) (616,432) (544,581) (386,639) 163,394 71,594


Quick ratio0.28 0.18 0.26 0.29 1.49 1.07


Net income106,060 127,820 94,674 (194,486)(22,052)121,836


Cashflow from operations262,160 409,440 378,342 91,378 244,870 367,313


Depreciation & Amortization Expense209,819 208,368 210,986 202,278 178,729 175,263


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year1,6421,7401,7321,7101,7001,694


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$237,841 $436,027 $239,185 $564,146 $751,886 $867,729


Investment Earnings1,385 4,355 0 36,031 25,425 39,851


Tax Rate Equivalent0.00120.00370.00000.03150.02820.0450


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 200720072007200720012001


January 1, Prior Year Assessed Valuation$117,322,649 117,929,880 115,136,871 114,344,651 90,231,928 88,622,521


Tax Rate0.55000.55000.55000.55000.55000.5500


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio100.54100.3699.98100.0093.1292.32


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$116,692,509 117,506,855 115,159,903 114,344,651 96,898,548 95,994,932


EffectiveTax Rate0.55300.55200.54990.55000.51220.5078


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 Collected93.590093.340094.410093.540095.720094.7300


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles93.7293.4894.4093.5895.7094.76


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 91.6891.1294.5392.9595.8894.32


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 Uncollected77,697 78,922 77,773 82,969 60,711 59,817


Tax Rate Equivalent0.06620.06690.06750.07260.06730.0675


Dominant County: Davidson






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$1,344,527 1,451,752 1,099,733 1,179,061 1,255,478 1,329,090


--General Government0 0 0 0 0 0


Total*$1,344,527 1,451,752 1,099,733 1,179,061 1,255,478 1,329,090


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




Revenue Bond Debt $1,035,000 1,150,000 1,265,000 1,380,000 1,495,000 1,610,000


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes1,6421,7401,7321,7101,7001,694









1.5AFISCAL Governmental Activities Assets2,878,5722,914,4602,980,5212,970,4442,518,5892,035,440
1.5BSUMMARYGovernmental Activities Liabilities484,535504,492564,687605,685298,59362,115
3.5A
Business Type Activities Assets6,429,9276,567,2046,255,8626,371,2286,582,8316,780,451
3.5B
Business Type Activities Liabilties2,560,9482,804,2842,620,7622,830,8022,847,9193,023,487
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy599,079612,776585,363584,408473,545462,008
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections19,86119,82627,04924,00819,95050,779
13.0
Penalties and Interest4,8765,5213,9797,9334,0033,375
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 Tax85,76382,89192,93292,46691,27290,874
17.0
1/2% Local Government Option Sales Tax (40)65,92365,34873,23876,47975,51866,019
18.0
1/2% Local Government Option Sales Tax (42)42,79553,44072,73476,08375,13565,724
18.5
1/2% Local Government Option Sales Tax (44)71,26158,57735,74353,06253,00749,443
19.0
Privilege Licenses





19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation8628211411127662
22.0
Other Licenses



25,5937,424
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





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 Tax73,67771,56069,41569,23352,13342,882
45.0
Beer and Wine Tax





46.0
Powell Bill53,76553,52460,43466,87059,93060,867
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government





52.0
Public Safety74,1747,58015,0376,190118,77110,357
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 Safety59,75659,65059,17655,00044,93444,956
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 Royalties2,2421,9211,7941,6241,6411,544
76.0
Airport





77.0
Fire Protection Charges11,0339,3946,8026,4155,5006,500
78.0
Solid Waste





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 Charges1,251,6401,236,5301,246,6091,024,7791,020,4411,064,236
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds

10,213


90.0REVENUESInvestment Earnings - All Other Funds1,3854,355
36,03125,42539,851
91.0
Special Assessments





92.0
Private Contributions and Donations
15,4655,14110,05013,05712,186
93.0
Sales of Materials and Fixed Assets5,1858,6831,7591567,5953,175
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 Revenues120,960127,407130,030139,872141,60497,647
99.0
Proceeds of Sale of Bonds and Notes75,000450,000105,526354,112266,303
100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other12,89216,96632,59816,18917,96224,535
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits-153,4093,9427,7876,1333,994
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct37,34347,61047,61031,55615,13211,411
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages60,85168,93359,35471,19881,78464,278
110B
Administration - Other Direct162,130161,711159,665141,722150,521202,081
110C
Administration - Construction





110D
Administration - Purchase of P,P&E46,2444,90350,1601,03019,3001,527
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 Wages259,975247,803233,559246,460229,798205,563
119BSAFETYPolice & Comm - Traffic Control - Other Direct34,33337,46643,07236,47943,51068,748
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E17,05986,10892,50653,23840,14114,256
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 & Wages15,64314,40012,48310,0569,94010,580
122B
Fire - Other Direct65,18256,98737,02372,30352,73941,018
122C
Fire - Construction





122D
Fire - Purchase of P,P&E94,95572,51586,661409,004169,78136,189
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 & Wages111,692142,278148,88681,33871,48091,590
128B
Streets and Highways - Other Direct196,816203,159190,239166,653174,358171,086
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E75,17139,10015,63722,812384,68913,715
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 Direct





130C
Powell Bill - Construction50,72959,49966,37476,72968,13052,382
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 Direct





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 & Wages416,472386,069379,659392,404376,716334,785
158B
Water & Sewer - Other Direct 484,628471,908647,962613,768449,213409,081
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E95,223321,873151,02689,76260,020101,975
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 & Fees91,01990,93780,80286,70492,49898,190
161DSERVICEWater & Sewer - Principal245,421229,837195,733191,417188,612185,910
162B
Electric - Interest & Fees





162D
Electric - Principal





163B
Gas - Interest & Fees





163D
Gas - Principal





164B
School - Interest & Fees





164D
School - Principal





165B
Hospital - Interest & Fees





165D
Hospital - Principal





166B
All Other - Interest & Fees





166D
All Other - Principal





167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement8,2227,2627,4688,6889,8738,526
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 vehicles601,941.611,942.00584,211.00578,959.00453,526.00451,531.00
180.0
Current year's levy -- Motor vehicles (only)39,897.39,040.0045,034.0045,824.0041,213.0036,175.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh37,800.39,882.0032,739.0037,145.0019,498.0023,642.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles3,3183,4682,4643,2301,6962,056
183.0DATAPercentage of Taxes Collected - All Property %93.5993.3494.4193.5495.7294.73
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%93.7293.4894.4093.5895.7094.76
185.0
Percentage of Taxes Collected - Motor Vehicles %91.6891.1294.5392.9595.8894.32
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 Other237,841436,027239,185564,146751,886867,729
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 Revenues2,631,3532,961,6962,635,6862,701,0712,593,5952,204,444
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues2,631,3532,961,6962,635,6862,701,0712,593,5952,204,444


Calculated amount2,631,3532,961,6962,635,6862,701,0712,593,5952,204,444


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures2,569,1082,750,3582,705,8792,803,3212,688,2352,122,891
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures2,569,1082,750,3582,705,8792,803,3212,688,2352,122,891


Calculated amount2,569,1082,750,3582,705,8792,803,3212,688,2352,122,891


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



1,905
401BWater /Number of residential accounts billed Sewer



1,701
402ASewer Amount processed and/or purchased in units Water

378363,855385,410
402BOperationsAmount processed and/or purchased in units Sewer

154129,362135,372
403A
Total amount billed in units - Water382308,583,000355335,968370,157
403B
Total amount billed in units - Sewer5151,355,0004535,39247,082
404A
Of the total in 403A above how many units were Residential W3434,934,100634,92650,700
404B
Of the total in 403B above how many units were Residential S2421,600,536123,48035,312
405A
Of the total in 403 above, how many units were Outside Muni W



17,879
405B
Of the total in 403 above, how many units were Outside Muni S



2,471
406A
Of the total in 405A above how many units were Residential W



10,727
406B
Of the total in 405B above how many units were Residential S



66
407A
Of the total in 403A, how many units were sold for redistribution



302,557
407B
Of the total in 403B how many unit were delivered in bulk





408A
Dollars related to 403A above821,249965,881916,055736,209694,983
408B
Dollars related to 403B above336,709407,924319,553306,679296,359
409A
Dollars related to 404A above301,989394,622298,492246,527249,481
409B
Dollars related to 404B above184,212216,005175,910162,842222,269
410A
Dollars related to 405A above



130,007
410B
Dollars related to 405B above



24,096
411A
Dollars related to 406A above



78,004
411B
Dollars related to 406B above



643
412A
Dollars related to 407A above



362,342
412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water793804802791

421B
Number of residential accounts billed - Sewer585596583571

422A
Number of non-residential & bulk accounts billed - Water137135136141

422B
Number of non-residential & bulk accounts billed - Sewer118116116121

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialGENIE RUSSELL

951.0
TitleTOWN MANAGER

952.0
Date10/31/201110/26/201001/00/190010/08/2008DEC 20,200710/25/2006
953.0
ContactGENIE RUSSELL

954.0
TitleTOWN MANAGER

955.0
Phone336-859-4231




956.0
Fax336-859-3381




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Denton













201120102009200820072006








Population
1,6421,7401,7321,7101,7001,694
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
$1,303,3171,283,8631,301,2471,092,6671,060,8071,106,154
Total Operating Revenues Per Capita
$794738751639624653
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
84.99%83.08%86.63%110.74%94.35%83.22%
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
15.01%16.92%13.37%-10.74%5.65%16.78%
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
8.14%9.96%7.28%-17.80%-2.08%11.01%
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
0.280.180.260.291.491.07
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
58.534.440.834.733.531.6
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
0.110.130.126.995.1147.0
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$262,160409,440378,34291,378244,870367,313








Debt to Equity
0.630.700.650.720.740.78
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
1,4871,5221,3651,4971,6181,735
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$95,223321,873151,02689,76260,020101,975










2005200420032002



$40,826175,89892,02247,460









Capital Contributions: Excluded from income above
$000000
















Operating Statistics














Estimated population of the areas served Water00001,905NA
Estimated population of the areas served Sewer00001,701NA








Number of Gallons of Water Processed (000) omitted00378363,855385,410NA
Number of Gallons of Sewage Processed (000) omitted00154129,362135,372NA








Number of Gallons of Water Billed (000) omitted382308,583,000355335,968370,157NA
Number of Gallons of Sewage Billed (000) omitted5151,355,0004535,39247,082NA








Ratio of Water Billed to Water Processed

0.939150.923360.96042NA
Ratio of Sewage Billed to Sewage Processed

0.292210.273590.34780NA








Total Revenue from Water Sales821,249965,881916,055736,209694,983NA
Total Revenue from Sewage Sales336,709407,924319,553306,679296,359NA








Water Revenue per 1000 gallons of Sales




364.82047NA
Sewage Revenue per 1000 gallons of Sales




174.22634NA








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$8,993.120910.0113049,748.666677.058554.92073NA
Residential Sewage Sales per thousand Gallons$7,531.152900.01000175,910.000006.935356.29443NA








Water Sales per thousand Gallons outside Municipal Limits



7.27149NA
Sewage Sales per thousand Gallons outside Municipal Limits



9.75152NA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.000000.00000362,342.00000NA
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 %41.04%40.58%11.45%15.18%16.82%
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
Municipality95.72%93.54%94.41%93.34%93.59%
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$293360356367380
Utility600599720711762
Sales Tax174176158147162
Sales & Services45578
Intergovernmental162115118111159
Debt Proceeds1572076125946
Other Miscellaneous13611810410086
Total$1,5261,5801,5221,7021,603

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$623,816
$380
Water/Sewer1,251,640
762
Electric0
0
Other Utilities0
0
Sales Tax265,742
162
Sales & Services13,275
8
Intergovernment261,372
159
Debt Proceeds75,000
46
Miscellaneous140,508
86
Total$2,631,353
$1,603





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$306,568
$186
Water/Sewer996,323
607
Electric0
0
Other Utilities0
0
Debt Service336,440
205
Transportation434,408
265
Public Safety495,369
302
Other0
0
Total$2,569,108
$1,565





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$864,633
$527
Water/Sewer Capital95,223
58
Electric Capital0
0
Other Capital284,158
173
Other Operating1,325,094
807
Total$2,569,108
$1,565





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






Last Updated 6/15/2012 11:12:32 AM