North Carolina
Department of State Treasurer
Financial Information
Town of Ellenboro



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
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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$60,362 $55,757 $57,996 $59,061 $53,753 $57,513


Utility 546,562 545,694 537,115 465,526 377,468 317,522


Sales Tax 16,740 17,240 20,824 27,025 23,185 21,228


Sales & Services 26,454 30,936 20,707 20,700 18,079 19,026


Intergovernmental 90,335 325,647 470,808 233,348 67,857 449,875


Debt Proceeds - - - - - -


Other Miscellaneous 8,862 17,570 22,172 20,348 35,250 57,153


Total$749,315 992,844 1,129,622 826,008 575,592 922,317










Expenditures by Function







Utility$418,644 683,059 757,030 484,319 292,153 618,281


Debt Service 1,575 174,767 25,025 24,775 25,000 29,200


Transportation 35,815 26,606 22,045 23,970 114,101 13,917


General Government 84,144 83,386 121,412 119,968 116,817 99,858


Public Safety - - - - - -


Other 45,004 42,940 41,425 39,676 38,711 36,001


Total$585,182 1,010,758 966,937 692,708 586,782 797,257










Expenditures by Object







Salaries & Wages$89,220 89,334 89,096 84,459 79,028 55,389


Capital Outlay - 301,225 414,028 152,127 7,720 390,300


Other Operating + Debt Service 495,962 620,199 463,813 456,122 500,034 351,568


Total$585,182 1,010,758 966,937 692,708 586,782 797,257



















Per Capita Revenues by Source







Property Tax$69 78 82 83 75 122


Utility 624 766 755 655 528 671


Sales Tax 19 25 30 38 33 45


Sales & Services 30 43 29 29 25 40


Intergovernmental 103 457 662 328 95 951


Debt Proceeds - - - - - -


Other Miscellaneous 10 25 31 29 49 121


Total$855 1,394 1,589 1,162 805 1,950










Per Capita Expenditures by Function







Utility$478 959 1,065 681 409 1,307


Debt Service 2 245 35 35 35 62


Transportation 41 37 31 34 160 29


General Government 96 119 171 168 163 212


Public Safety - - - - - -


Other 51 60 58 56 54 76


Total$668 1,420 1,360 974 821 1,686










Per Capita Expenditures by Object







Salaries & Wages$102 125 125 119 111 117


Capital Outlay - 423 582 214 11 825


Other Operating 566 872 653 641 699 744


Total$668 1,420 1,360 974 821 1,686










Population GroupNo Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 499 and Below


Number of Municipalites in Group 88 99 94 96 96 119


Average Population In Group 714 727 726 729 726 260


Town of Ellenboro Population 876 712 711 711 715 473

Group Average Per Capita Revenues by Source







Property Tax 363 407400400335472


Utility 412 411406407350379


Sales Tax 122 134166191166148


Sales & Services 96 8391696568


Intergovernmental 293 326400304366331


Debt Proceeds 65 301059667274


Other Miscellaneous 223 162180254250250


Total 1,574 1,5531,7481,7211,5991,922










Group Average Per Capita Expenditures by Function







Utility 574 443428437404528


Debt Service 101 1041109783175


Transportation 121 133122148153154


General Government 247 258309321313305


Public Safety 274 282301294250239


Other 190 281382291279291


Total 1,507 1,5011,6521,5881,4821,692










Group Average Per Capita Expenditures by Object







Salaries & Wages 406 421419406352369


Capital Outlay 319 242302298334501


Other Operating 782 838931884796822


Total 1,507 1,5011,6521,5881,4821,692


















General Fund
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201120102009200820072006

General Fund revenues$188,235 195,028 210,830 195,784 181,424 219,058

General Fund expenditures 164,963 152,932 184,882 183,614 269,629 149,776

Operating transfers in - - - - - -

Operating transfers out - - - - - -

Capital leases and installment purchase proceeds - - - - - -

Other items - - - - 3,300 -

Excess of revenues and other sources over (under) expenditures and other uses 23,272 42,096 25,948 12,170 (84,905) 69,282










Fund balance available (FBA):







In dollars$300,967 277,024 225,991 213,139 199,193 281,483


FBA as a % of GF Net Expenditures:







Unit's FBA %182.45181.14122.24116.0873.88187.94


Group weighted average FBA %113.42100.33103.1788.62100.61123.14


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$655,026 481,004 452,098 400,070 283,620 226,889


Quick ratio67.57 9.72 3.94 7.64 5.95 4.81


Net income36,992 305,635 471,523 194,715 2,877 418,684


Cashflow from operations137,514 153,459 208,007 117,730 64,111 79,625


Depreciation & Amortization Expense105,444 101,655 95,242 93,542 93,058 45,394


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year876712711711715473


Population GroupNo Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 499 and Below


Cash &Investments$941,802 $778,587 $797,451 $608,739 $520,998 $544,297


Investment Earnings8,055 10,905 7,945 20,348 23,605 17,477


Tax Rate Equivalent0.03080.04160.03070.07830.10460.0960


Tax Rate Equivalent Group weighted average0.00400.00510.01850.02450.03750.0318


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200720072007200720022002


January 1, Prior Year Assessed Valuation$26,142,316 26,238,301 25,859,886 25,972,510 22,575,271 18,212,528


Tax Rate0.22000.22000.22000.22000.25000.2500


Tax Rate Group weighted average0.21320.19220.19100.19360.23100.3049


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio100.4893.2993.2493.6482.4588.61


Assessment -to-Sales Ratio Group weighted average96.17101.4487.4787.7577.6781.67


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$26,017,432 28,125,524 27,734,755 27,736,555 27,380,559 20,553,581


EffectiveTax Rate0.22110.20520.20510.20600.20610.2215


Group weighted average Effective Tax Rate0.20500.19500.16700.16990.17940.2490


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected92.370090.420093.860093.610090.050094.0800


Percent Collected Group weighted average89.1394.2095.5996.1696.0297.71


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles93.7791.1395.2794.9891.2896.27


Percent Collected Excluding Motor Vehicles Group weighted average96.5196.4296.7797.3697.3698.29


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 75.4481.4477.9279.5779.0574.91


Percent Collected Motor Vehicles Only Group weighted average76.8281.8883.9683.4781.4884.25


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected7,759 8,886 7,019 7,722 10,051 7,722


Tax Rate Equivalent0.02970.03390.02710.02970.04450.0424


Dominant County: Rutherford






Debt Information








Population Group500 to 999500 to 999500 to 999500 to 999500 to 999Under 500


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 0 164,500 180,500 195,500 210,000


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 164,500 180,500 195,500 210,000


Per Capita$0 0 231 254 273 444


Total Per Capita for the Population Group178 193 200 215 212 217


Total Per Capita Statewide450 449 455 456 478 495


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.5931%0.6508%0.7140%1.0217%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0954%0.0895%0.0813%0.0884%0.1085%0.1208%


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 $0 0 0 0 0 0


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes876712711711715473









1.5AFISCAL Governmental Activities Assets379,708363,346323,866303,657302,083383,723
1.5BSUMMARYGovernmental Activities Liabilities12,73417,34321,92825,20326,65916,169
3.5A
Business Type Activities Assets4,956,4764,917,6014,861,5954,317,5504,137,0124,293,607
3.5B
Business Type Activities Liabilties59,65057,767307,396234,874249,051408,523
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy53,34851,44452,76853,55650,54053,400
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections5,4843,3263,9634,3712,4473,053
13.0
Penalties and Interest1,5309871,2651,1347661,060
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax482484



16.0
1% Local Government Option Sales Tax8,0607,9758,1339,1407,8257,472
17.0
1/2% Local Government Option Sales Tax (40)4,7694,6835,1386,5485,6214,967
18.0
1/2% Local Government Option Sales Tax (42)3,9324,0595,0966,5085,5874,941
18.5
1/2% Local Government Option Sales Tax (44)-215232,4574,8294,1523,848
19.0
Privilege Licenses





19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses



4801,030
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 Harmless4,5503,6961,424


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 Tax55,78356,37157,15852,77147,78050,851
45.0
Beer and Wine Tax





46.0
Powell Bill22,48922,37125,29928,45020,07720,459
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government





52.0
Public Safety





53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection

331


56.0
Econ. & Phys. Dev. - Housing/Community Dev7,513




57.0
Econ. & Phys. Dev. - All Other
243,209300,505

378,565
58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development

86,091152,127

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 Royalties
9009001,350
650
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste19,25419,23619,80719,35018,07918,376
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 Services7,20010,800



86.0UTILITYWater and Sewer Charges546,562545,694537,115465,526377,468317,522
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds8,05510,9057,94520,34823,60517,477
91.0
Special Assessments





92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets



3,300100
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 Revenues

14,227
7,86538,546
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other3256,181



102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits2,1302,9006,6041,7552,2053,270
106.0
Deposits Other than Utility





107.0
Prepaid Taxes54-62-2-212290-1,469
108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages4,2004,2004,2004,2004,2003,825
109BGENERALGoverning Body - Other Direct8,9668,67117,7255,6255,4005,220
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages18,36718,36634,41431,72030,08327,620
110B
Administration - Other Direct25,27324,76930,25640,57247,84231,595
110C
Administration - Construction





110D
Administration - Purchase of P,P&E





111A
Elections - Salaries & Wages





111B
Elections - Other Direct
1,955


1,235
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 & Wages21,09521,74723,27521,46718,715
115B
Public Buildings - Other Direct6,2433,67811,54216,38410,57730,363
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 Wages





119BSAFETYPolice & Comm - Traffic Control - Other Direct





119C
Police & Comm - Traffic Control - Construction





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





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 & Wages





128B
Streets and Highways - Other Direct21,81520,49521,95523,89024,11811,877
128C
Streets and Highways - Construction





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





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 Direct14,0006,111908089,9832,040
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 Direct45,00442,94041,42539,67638,71136,001
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 & Wages45,55845,02127,20727,07226,03023,944
158B
Water & Sewer - Other Direct 373,086336,813315,795305,120258,403204,037
158C
Water & Sewer - Construction
301,225414,028152,127
390,300
158D
Water & Sewer - Purchase of P,P&E



7,720
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
8,6929,0259,77510,50011,200
161DSERVICEWater & Sewer - Principal1,575166,07516,00015,00014,50018,000
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 Enforcement





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 vehicles53,473.53,028.0051,640.0052,272.0050,478.0050,935.00
180.0
Current year's levy -- Motor vehicles (only)4,426.4,182.004,579.005,100.005,648.005,824.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh3,333.4,704.002,440.002,622.004,403.001,898.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles1,0877761,0111,0421,1831,461
183.0DATAPercentage of Taxes Collected - All Property %92.3790.4293.8693.6190.0594.08
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%93.7791.1395.2794.9891.2896.27
185.0
Percentage of Taxes Collected - Motor Vehicles %75.4481.4477.9279.5779.0574.91
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 Other941,802778,587797,451608,739520,998544,297
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 Revenues749,315992,8441,167,054826,008575,592934,052
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In

37,432

11,735
194D
Amount - Net Revenues749,315992,8441,129,622826,008575,592922,317


Calculated amount749,315992,8441,129,622826,008575,592922,317


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures585,1821,010,7581,004,369692,708586,782808,992
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out

37,432

11,735
195D
Amount - Net Expenditures585,1821,010,758966,937692,708586,782797,257


Calculated amount585,1821,010,758966,937692,708586,782797,257


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



1,500
401BWater /Number of residential accounts billed Sewer



200
402ASewer Amount processed and/or purchased in units Water484848
46,650
402BOperationsAmount processed and/or purchased in units Sewer787


403A
Total amount billed in units - Water424141
40,873
403B
Total amount billed in units - Sewer777


404A
Of the total in 403A above how many units were Residential W33333
36,800
404B
Of the total in 403B above how many units were Residential S444


405A
Of the total in 403 above, how many units were Outside Muni W



32,700
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



32,000
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





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





408A
Dollars related to 403A above433,631421,555425,788
312,096
408B
Dollars related to 403B above82,70884,72881,945
46,937
409A
Dollars related to 404A above349,340349,073345,680
280,886
409B
Dollars related to 404B above56,77656,49558,775
46,000
410A
Dollars related to 405A above



62,419
410B
Dollars related to 405B above





411A
Dollars related to 406A above



62,419
411B
Dollars related to 406B above





412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water753836728


421B
Number of residential accounts billed - Sewer178178147


422A
Number of non-residential & bulk accounts billed - Water747071


422B
Number of non-residential & bulk accounts billed - Sewer292929


423A
Estimated percentage of accounts outside of municipal limits111





























950.0
OfficialVIVIAN D, SKIPPER

951.0
TitleFINANCE OFFICER

952.0
Date10/12/201112/08/201010/08/200911/03/200810/25/200712/28/2006
953.0
ContactDON HEATH

954.0
TitleO/S AUDITOR

955.0
Phone828-245-4841




956.0
Fax828-245-3236




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Ellenboro













201120102009200820072006








Population
876712711711715473
Population Group
No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 500 to 999 No Electric 499 and Below
Total Operating Revenues
$546,562545,694537,115465,526377,468317,522
Total Operating Revenues Per Capita
$624766755655528671
Group Weighted Average Revenues Per Capita545516493499500640
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
94.51%88.60%81.59%91.45%100.01%86.10%
Group Weighted Average
104.59%112.05%114.37%112.83%101.58%97.03%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
5.49%11.40%18.41%8.55%-0.01%13.90%
Group Weighted Average
-4.59%-12.05%-14.37%-12.83%-1.58%2.97%
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
2.83%7.08%6.40%4.60%6.19%34.55%
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
1.63%1.71%1.34%3.82%3.69%23.71%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
5.39%11.44%17.67%9.15%0.76%12.64%
Group Weighted Average
2.16%-3.28%-5.73%-13.81%1.28%11.65%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
67.579.723.947.645.954.81
Group Weighted Average
3.643.493.292.992.812.91
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
52.454.951.557.659.737.0
Group Weighted Average
77.370.269.862.264.957.7
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
521.5432.7559.9417.4357.3401.5
Group Weighted Average
434.0392.0405.4372.3386.8418.7
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$137,514153,459208,007117,73064,11179,625








Debt to Equity
0.000.000.040.050.050.05
Group Weighted Average
0.110.130.140.150.160.15
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
03236261283444
Group Weighted Average
553600641621654905
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$0301,225414,028152,1277,720390,300










2005200420032002



$755,5061,892,617227,24755,067









Capital Contributions: Excluded from income above
$7,513243,209376,596152,1270378,565
















Operating Statistics














Estimated population of the areas served Water00001,500NA
Estimated population of the areas served Sewer0000200NA








Number of Gallons of Water Processed (000) omitted484848046,650NA
Number of Gallons of Sewage Processed (000) omitted78700NA








Number of Gallons of Water Billed (000) omitted424141040,873NA
Number of Gallons of Sewage Billed (000) omitted77700NA








Ratio of Water Billed to Water Processed0.861530.851460.86462
0.87616NA
Ratio of Sewage Billed to Sewage Processed1.000000.942311.00000

NA








Total Revenue from Water Sales433,631421,555425,7880312,096NA
Total Revenue from Sewage Sales82,70884,72881,945046,937NA








Water Revenue per 1000 gallons of Sales




208.06400NA
Sewage Revenue per 1000 gallons of Sales




234.68500NA








Group Average Sales per thousand Gallons Water$0.00336$24.76610$28.47236$12,972.02948$5,350.70834NA
Group Average Sales per thousand Gallons Sewage$0.00971$42.19716$44.32771$10,951.56798$3,952.35744NA








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$10,468.68445104,512.8742510,421.46518
7.63277NA
Residential Sewage Sales per thousand Gallons$13,714.0096614,338.8324913,994.04762

NA








Water Sales per thousand Gallons outside Municipal Limits



1.90884NA
Sewage Sales per thousand Gallons outside Municipal Limits




NA








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 %73.88%116.08%122.24%181.14%182.45%
Group average FBA %100.61%88.62%103.17%100.33%113.42%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.70%41.07%
State average FBA %36.54%36.34%100.61%37.47%39.53%






Municipal Population Group: No Electric 500 to 999

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Analysis of Property Tax

20072008200920102011
Municipality90.05%93.61%93.86%90.42%92.37%
Pop. Group96.02%96.16%95.59%94.20%89.13%
Statewide97.58%97.56%97.34%97.35%97.42%






Municipal Population Group: No Electric 500 to 999






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Analysis of General Obligation Debt

20072008200920102011
Municipality27325423100
Pop. Group212215200193178
Statewide478456455449450






Municipal Population Group: 500 to 999






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Analysis of Revenue

20072008200920102011
Property Tax$7583827869
Utility528655755766624
Sales Tax3338302519
Sales & Services2529294330
Intergovernmental95328662457103
Debt Proceeds00000
Other Miscellaneous4929312510
Total$8051,1621,5891,394855

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$60,362
$69
Water/Sewer546,562
624
Electric0
0
Other Utilities0
0
Sales Tax16,740
19
Sales & Services26,454
30
Intergovernment90,335
103
Debt Proceeds0
0
Miscellaneous8,862
10
Total$749,315
$855





Municipal Population Group: No Electric 500 to 999





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$84,144
$96
Water/Sewer418,644
478
Electric0
0
Other Utilities0
0
Debt Service1,575
2
Transportation35,815
41
Public Safety0
0
Other45,004
51
Total$585,182
$668





Municipal Population Group: No Electric 500 to 999





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Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$89,220
$102
Water/Sewer Capital0
0
Electric Capital0
0
Capital Outlay0
0
Other Operating495,962
566
Total$585,182
$668





Municipal Population Group: No Electric 500 to 999






Last Updated 6/15/2012 11:14:07 AM